2011年注册
会计师
考试常见英语单词辅导(一),清算to settle an account||to liquidate an account||to square an account。
?KXgG'!! 会计报表statement of account
\I~9%QJ> M{M?#Q bPo*L~xdk .="[In' 往来帐目account current
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NE(@at 现在往来帐||存款额current accout
6j=a cT,5xp"a *XSHzoT* S1a}9Z| 销货帐account sales
So\f[/em X~5kgq0" cb9q0sdf %.n 7+ 共同计算帐项joint account
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!wY6z bx8|_K*^ 未决帐项outstanding account
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C#x9RW 贷方帐项credit account||creditor account
C`>|D [ $l!+SLK b|z_1j6U ~LuR)T=%es 借方帐项debit account||debtor account
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Kn 应付帐||应付未付帐account payable
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I$; 应收帐||应收未收帐account receivable
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%Z+.O W2\Q-4D B)cVbjTn 新交易||新帐new account
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S9Ka "O,TL*$ 未决帐||老帐old account
235wl #`9D,+2iB% 3d0Yq s=xJcLA 现金帐cash account
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p d5ivtK? h#iFp9N !\%0O`b^4 流水帐running account
~J:"sUR <M4Qc12jP "Lp"o %7*Y@k-)o 暂记帐||未定帐suspense account
&J~%Nt #r4S% p&%M=SzN ix=H=U]Q{ 过期帐||延滞帐overdue account||pastdue account
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xpU 杂项帐户sundry account
_+\hDV>v 9-9:]2~g! @9!,]n oqOXRUy 详细帐单||明细表detail account
r ]cC4%in J0hY~B~X #
' =rv H' [#x2 呆帐bad account
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S#D9o Gv};mkX[N nPj+mg 会计项目title of account
IiV#V O!(FNv0 ?OU+)kgzh mQOYjy3 会计薄||帐薄account-book
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n =v$H8w 营业报告书||损益计算表account of budiness||business report
b7:B[7yK.x T&2aNkuG *WQ}ucE^# +P~E5
4 借贷细帐||交验帐account rendered
U-$ B"w & m*h, <,}-+ YJO,"7+ c !ybz{L 明细帐account stated
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iD 与…银行开立一户头to open an account with
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@:Qo 与…银行建立交易to keep account with
z90=,wd $?OuY*ZeY9 c{Ax{-'R G}tq'#]E{z 继续记帐to keep account
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iD :J SR#%gR_SC >Hr0ScmN@" 0;-S){ 与…有交易to have an account with
5Dy800.B2 iaR^] |7_ 89B1\ff t-\S/N 作成会计帐||有往来帐项to make out an account with
wR;_x x %^=fjJGV{~ \^wI9g~0 t/,k{5lX 清算||清理债务to make up an account
)T6+} j.GpJDq 877>=Tp| n_@YKz;8 清洁帐目||与…停止交易to close ones account with
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{PHxm =>6Z"LD( 结帐to close an account
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x.{ Llf>C,) zxCxGT\; 清理未付款to ask an account||to demand an account
AM}-dKei| r4O*0Q_ nMcd(&`N ZYBNS~Q 结清差额to balance the account with
t-SGG{ apUV6h-v S<Q6b_D l[^bo/ 清算to settle an account||to liquidate an account||to square an account
5I{YsM d}b#"A uH]n/Kv1, \O?#gW\tR 审查帐目||监查帐目to audit an account
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G%anot K/Axojo 检查帐目to examine an account
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U MC3XGnT#5 xYM!mcA bt#=p7W 转入A的帐户to charge the amount to As account
ltHC+8aZ a2iaP qO>BF/)a( <?Fgm1=o 以计帐方式付款to pay on account
PG)dIec $$\| 3rj! k+-u4W }?>30+42: 代理某人||为某人on ones account||on account of one
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4MRHz{`wa dW!T.S &nj@t>5Bs$ 为自己计算||独立帐目on ones own account
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y] NK*~UePy 由某人收益并负风险on ones account and risk||for ones account and risk
z-(dT kvSSz%R~ n?aogdK$V ?{cF'RB. 由某人负担for ones account||for account of one
WJe sBF}j.b ^`=Z=C$fj )R{4"&&2 按某人指示||列入某人帐户by order and for account of one
IcPIOCmOc ^#exsXy `EU=u_N X"8Jk4y 列入5月份帐目for May account
]=q?=%H yBauK-7*c kYxn5+~ )e9(&y*o 编入某中帐项下to pass to the account of||to place to the account of
|,t#Au}61 lpve Yz Z'WoChjM #)=P/N1 寄出清算书to send in an account||to send in render an account
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j;1*4 QS_"fsyN: ^"l>;.w GIo&zPx 支票薄cheque book
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PI #12PO q OMO.-p im%'S6_X4 支票陈票人cheque drawer
K-k;`s# C#>c(-p>RC 8K6yqc H .\{GU9|nO 持票人cheque holder
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5 ah]E a,M7Bbx E;D9S 不记名支票cheque to bearer||bearer cheque
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Y7/ ph%/;?wY s+C&\$E =|pQA~UU# 记名支票||认人支票cheque to order
8_8R$=V hM/|k0YV h+CTi6-p o}7`SYn 到期支票antedated cheque
>=6tfLQ /V2^/`&;a *hAq]VC}) 2m[z4V@` 未到期支票postdated cheque
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x} 保付支票certified cheque
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^{8YX, 未获兑现支票,退票returned cheque
dilRL, j2=jD G B;2os ^* /b@8#px 横线支票crossed cheque
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( ujmO'blO LylB3BM 2u *o/L+ 普通横线general crossing
%m t|Dl AWi~qzTZ k3}|^/bHJ ' n#;~ 特别横线special crossing
GTeFDm;T^ -s,^_p{H iLws;3UX;x O3j:Y|N@F 空白支票blank cheque
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^j0Mu.+_ YRfs8I^rg 失效支票,过期支票stale cheque
8G6PcTqv" %kxq" =3 x$[<<@F% B-@6m 普通支票open cheque
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/ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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#f+0 'nz;|6uC 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
m$ )yd~ o8-BTq8 8V`NQS$ rjo/-910 支票换现金||兑现to cash a cheque
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I u *p`0dvXG2 清理票款to clear a cheque
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@{rkp Sf);j0G,D 保证兑现to certify a cheque
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#s$b\"4 填写支票数额to fill up a cheque
1L]7*NJe 'YIFHn$! {hG r`Rh vA2@Db} 支票上划线to cross a cheque
5cO}Jp%PA $#2ik~]> QWH1xId 7?-eR- 开发支票to make out a cheque
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Rp4EB:* 签发支票,开立支票to draw a cheque||to issue a cheque
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Y@ b#bdz1@s 透支支票to overdraw a cheque
cTu7U=% daf$` py`RH) -CfGWO#Gbx 背书支票to endorse a cheque
Bj09?#~[ R#i|n<x [SgWUP* m(>_C~r
GN 请付票款||清付票款to pay a cheque||to honour a cheque
&,4]XT x|i"x+o @P#uH5U RBIf6oxdE 支票退票to dishonour a cheque
i/9QOw~ g9|B-1[ yn<H^c sUN>uroi ! 拒付支票to refuse a cheque
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2 }dw`[{cm 拒付支票to stop payment of a cheque
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4A LWHP31{R @GqPU,RO 提示要求付款to present for payment
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=Xh^@OR _/ bF t6 见票即付持票人payable to bearer
%^[45e z!;n\CV @ *')BP;|V` qb(#{Sw0 支付指定人payable to order
*6^|i} ?(Q" y\ 4v9zFJ<Z vzK*1R5 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
$r|R`n = x3=W{Fv@4 35z]pn%L
Cj%SW <v| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Y:/ 文字与数字不一致words and figures differ
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;Q&38qI 支票
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J"QXu M 时间已过account closed
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.)}| 更改处应加盖印章alterations require initials
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! utgo/n 时间已过effects not cleared
I2kqA5>)j j}XTa[ 2A|^6#XN' Onb*nm 停止付款payment stopped
'`?\CXX 11}sRu/ W7.O(s,32 mE)65@3% 支票毁损cheque mutilated
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,j* @QI]P{ LqIMU4Ex ! P/ ]o 汇款||寄钱to remit||to send money
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2mp u /!U/| qd{o64;| 寄票供取款||支票支付to send a cheque for payment
@+~=h{jv< k|0Fa}Z[ S_LY>k? o/buU{)y 寄款人a remitter
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*V#v6r7<Y/ MbLG8T:y 收款人a remittee
1<A+.W Gir_.yc/ >0)E\_ u @z"Zj 3ti 国外汇票foreign Bill
>C"cv^%c h95C4jBE &:= Ht?
u{\p@ 国内汇票inland Bill
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, EceZ1b ?2[=llS4 跟单汇票documentary bill
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L]B]~Tw 空头汇票accommodation bill
G?\o_)IJ =YF\mhMQ: 5Zs"CDU "F>-W\% 原始汇票original bill
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/ :"%m:-P q_HC68YF, 2T5@~^:7u 改写||换新票据renewed bill
Lv,~M f1| ~6U@*Svk Wd$N[ | E#Ynn6 即期汇票sight bill||bill on demand
R4!qm0Cd w3Aq[1U0 KQi9qj QnZR …days after date||…days after date…日后付款
hDmtBdE \F,?ptu ]@l~z0^|[_ <9-tA\`8N …months after date||…months after date…月后付款
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&N0W! 见票后…日付款…days after sight||…days sight
RTA9CR)JP4 YV-2es+Bd l,h#RTfry L3Ry#uw 见票后…月付款…months after sight||…months sight
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"JT |F<U;xV$p 同组票据set of bills
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_+|* @`}'P115@ 单张汇票sola of exchange||sole of exchange
-iBu:WyY$ #Vul#JHW Y+upZ@Ga >~BU<# 远期汇票usance bill||bill at usance
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N$Gx$u3Cd K/Q;]+D !SJmu}OB] 长期汇票long bill
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CMq/v rorzxp{ sf\;|`} W7(OrA! 短期汇票short bill
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d 逾期汇票overdue bill
nkJ*$cT1o DX$`\PA 6ap,XFRMh wk9tJ#} 宽限日期days of grace
W\} VZY ;i:Uoyi MM'<uy )QBsyN<x6 电汇telegraphic transfer (T.T)
DVTzN(gO*~ DMf^>{[ s\7|b:y& q<hN\kBs 邮汇postal order||postal note (Am.)||post office order||money order
b17p;wS &`>*3m( SI;G|uO;/ r`<evwIe 本票promissory note (P/N)
+bRL.xY }ZYK3F E\V>3rse \re.KB#R 押汇负责书||押汇保证书letter of hypothecation
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zZiB`% <NJ7mR} u'32nf? 副保||抵押品||付属担保物collateral security
;quGy3 8L=QfKr 3\(s=-vh [MiD%FfcNH 担保书trust receipt||letter of indemnity
YRYrR|I p{-1%jQ}] ;m`I}h< xE6y9"}!h 承兑||认付acceptance
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si vG\Wr.h0!= Ak_;GvC! 单张承兑general acceptance
_K;rM7 } KMdfA p19Zxh "lz!'~im 有条件承兑qualified acceptance
-y/?w*Cx <0kRky$ L7jz^g^ 5 ;|9bWH 附条件认付conditional acceptance
6iC}%eU "M:arP5f vuAAaKz CZa9hsM 部分认付partial acceptance
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