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。
J4qFU^ 会计报表statement of account
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+/60$60[z =,0E]MZ >9{Gdq[gyr 往来帐目account current
p=U*4[9k y4aSf2 _ x&Y'X| 5;+OpB 现在往来帐||存款额current accout
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h|1H Z(p kj 销货帐account sales
^[}^+ UQ#"^`=R< xzg81sV7 _tZT 共同计算帐项joint account
=[!&&,c= A4.Q\0 *TY?*H d\}r.pD 未决帐项outstanding account
4I7} fu3/ n@L Hu|;cbK DfP4 ` 贷方帐项credit account||creditor account
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J>U_Gd 借方帐项debit account||debtor account
)CQ'kHT<e 5BCHWX*y (J8(_MF [mKPOg-t 应付帐||应付未付帐account payable
~"89NVk" GU'/-6-T :R+}[|FV ~=~|@K 应收帐||应收未收帐account receivable
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$3 新交易||新帐new account
:@zz5MB5@ >%k:++b{ BtS#I[-p_ m.ev~Vv~ 未决帐||老帐old account
e[f}L xln e;9Z/);#s '+LbFGrO3 ?s[ kUv+= 现金帐cash account
iB1"aE3 r9<OB`)3+ |T<t19 H'E(gc)>) 流水帐running account
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3=/` c8!q_H~ "w.gP8` 暂记帐||未定帐suspense account
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ELeW5@ 过期帐||延滞帐overdue account||pastdue account
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a 杂项帐户sundry account
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(i*| 4X tIMa28 cKt=_4Lf 详细帐单||明细表detail account
?7>G\0G &Z!O 8D3|}z? Dy`;]-b6u 呆帐bad account
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N4q4 PhTMXv<cE [?z`XY_- E(]39B"i 会计项目title of account
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*}. zf+jQ 会计薄||帐薄account-book
V0 70oZ Zi'}qs$v [X K^3pT_ ;7,>2VTm 营业报告书||损益计算表account of budiness||business report
G`1!SEae +/+:D9j , E6+c{4 1B RLl*@SEi" 借贷细帐||交验帐account rendered
>Pa&f20Hp ;ED` 7 +9EG6"..@H r"HQ>Wn 明细帐account stated
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与…银行开立一户头to open an account with
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!VnJ 与…银行建立交易to keep account with
>+}yI}W;e pE&'Xr#P> !q]@/<= =(]yl_ 继续记帐to keep account
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2iX57-6Ub M/?*?B \3K%> 与…有交易to have an account with
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u9c^:Op 作成会计帐||有往来帐项to make out an account with
3.0t 5F<B PCqE9B)l RX])#=Cs QYB66g: 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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DCkVL 结帐to close an account
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Z]]xR[ Q0j4c 清理未付款to ask an account||to demand an account
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kcc?m &=>|? m8 %M7EOa 结清差额to balance the account with
aGz$A15# #_pQS}$ $:}sm0; br3r!Vuz/- 清算to settle an account||to liquidate an account||to square an account
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yT,K8 H$M{thW 4Pv Pp{Y ;${_eab] 审查帐目||监查帐目to audit an account
dTTC6?yPXf (8Inf_59 gt \O 1}/37\ 检查帐目to examine an account
-\I".8"YE is6M{K3 &P:2`\' B;Dl2k^L 转入A的帐户to charge the amount to As account
_C4N6YdU g3*J3I-O Y'U]!c9 Ox%.We5 以计帐方式付款to pay on account
?#0m[k&` YZ(tjIgQ Nc_Qd4<[@G EC8 Fapy 代理某人||为某人on ones account||on account of one
^3O`8o |T+YC[T#v wQw&.)T A$1Gc>C 为自己计算||独立帐目on ones own account
kE[Hq-J=N L|y9T{s Dd'4W aB ^`3J 由某人收益并负风险on ones account and risk||for ones account and risk
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~rT uj 4S\S t< Vg^,Ky, LB\+*P6QM 由某人负担for ones account||for account of one
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}<eq qBF}-N_ 按某人指示||列入某人帐户by order and for account of one
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C? j}aU*p~N 列入5月份帐目for May account
+2JC**)I Jq8:33s '9tV-whw i-M<_62c 编入某中帐项下to pass to the account of||to place to the account of
a_(fqoW Xmv^O XFi!=|F Z@gEJ^"yA" 寄出清算书to send in an account||to send in render an account
9iM[3uyO 6QX2&[qWS 58[.]f~0 hOR1RB 支票薄cheque book
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\xjI=P'-25 支票陈票人cheque drawer
d37|o3oC ppR;v LB/1To It8s#o q8 持票人cheque holder
rOTxD/ 3Q2z+`x' @,; VMO I`uOsZBO/ 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
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qBa _Eus7 UUR` m -m_H]<lWZ 到期支票antedated cheque
S&{#sl#e IP+.L]S Z3N^)j8 ftccga 未到期支票postdated cheque
3}nkTZ G 7"p%c`*; N'=b8J-fF VL8yL`~zc. 保付支票certified cheque
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]Qvf> 9PWqoz2c 0xzS9 ;bYLQ 未获兑现支票,退票returned cheque
]?UK98uS\A 6rh^?B A9kn\U92 IZ&FNOSZ+4 横线支票crossed cheque
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]C8/ W 0<u(!iL 普通横线general crossing
#8i9@w 2i~zAD' zTW)SX_O 68nBc~iAm 特别横线special crossing
p.x!dt\1kC x?n13C sO0j!;N 04@?Jb1 * 空白支票blank cheque
k'PN fx\K *s6(1S b&I{?'"% 8 \KkAU 6 失效支票,过期支票stale cheque
RZTC+ylj 57`9{.HB \!s0H_RJY j[Oh>yG 普通支票open cheque
(<ngdf`, ' qN"!\ #GIjU1- <iNxtD0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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GB 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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,t,,L 支票换现金||兑现to cash a cheque
"XWO#,Ue "cx#6Bo| 4<q'QU#l< MznMt2-u 清理票款to clear a cheque
7cly{U" `m=u2kxY /4Jm]" Y<[jUe`O; 保证兑现to certify a cheque
%C~LKs5oH /=~o|-n8@ #6F/:j; *S] K@g 填写支票数额to fill up a cheque
5<mGG;F IT0 [;eqR qN(,8P\90 Erq%Ck( 支票上划线to cross a cheque
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4.xxc w6@8cNXK 开发支票to make out a cheque
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v[|G4n zjUT:#(k (sL!nRw ]2@g 5H}M 签发支票,开立支票to draw a cheque||to issue a cheque
_l$X![@6= 0qhSV B5 YLFM3IaP @V71%D8{ 透支支票to overdraw a cheque
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uM74X^U 背书支票to endorse a cheque
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nY- f0 请付票款||清付票款to pay a cheque||to honour a cheque
o.x<h"; XpoEZ|0 HG:9yP<,o K %Qj<{) 支票退票to dishonour a cheque
i[rXs/] ODE^;:z ! iK=SK3)vR 5#hsy;q;[ 拒付支票to refuse a cheque
O&ZVu>`g m5\/7 VC H*V Z&{\7 0="U'|J_ 拒付支票to stop payment of a cheque
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ZDt|g^ 6Cz%i6) 提示要求付款to present for payment
5.X`[/]<r X9/]<Y<! XR.Sm<A[ z2DjYTm[~ 见票即付持票人payable to bearer
g*[DyIm $5S/~8g( {3R?<ET]mt a+#Aitd 支付指定人payable to order
L"ob))GF _{ f7e^; ?TEdGe\* i\94e{uty[ 已过期||无效out of date||stale
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kh8, 请给出票人R/D||refer to drawer
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&er7_Q v dR6y @>4=}z_e 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
FNB4YZ6 SJ;Kjq.Qo Gp5[H}8K KQv97#n1 文字与数字不一致words and figures differ
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A cO^}A(Ma( \Czuf ds|L'7 支票
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Y~C;M6(P 时间已过account closed
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j'XU 更改处应加盖印章alterations require initials
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zy!mP 时间已过effects not cleared
A:5B6Z qsTB)RdjP% 6-vQQ-\ e~iPN.'1 停止付款payment stopped
R}VEq gq P]wCC`qi p?qW;1 XEvDtDR 支票毁损cheque mutilated
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Wv- q]r?s%x 汇款||寄钱to remit||to send money
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c7 Y]-7T-*+t O2 sAt3' SB}0u=5 寄票供取款||支票支付to send a cheque for payment
z=/xv}, s_`=ugue bL9EX$P ghu8Eg,Y 寄款人a remitter
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iu$i6 o6LZ05Z-& =SqI#v O!=ae| 收款人a remittee
&Y/Myh[P ~+r"%KnG ^N`bA8 {u4=*>?G 国外汇票foreign Bill
B^C!UWN>%X @%}4R`S0 +#IsRiH%> qJ8@A}}8 国内汇票inland Bill
IS9}@5`' VM [U&g<8n dD{{G:V S+7:fu2?+ 跟单汇票documentary bill
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X;D"}X4(E +_h1JE_}D 空头汇票accommodation bill
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Cbt(nmr tF@hH}{; +o94w^'^$b KNZN2N)wR 原始汇票original bill
O?I~XM'S wf[B -2q) |&hu3-( .tny"a& 改写||换新票据renewed bill
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即期汇票sight bill||bill on demand
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&g 2kS]:4)T …days after date||…days after date…日后付款
j>KJgSs]&\ ?k7z5ow >,V~-Tp /y.+N`_ …months after date||…months after date…月后付款
B9glPcy}SS =ZaTD-%id ~VqDh*0 wgeR%#DW 见票后…日付款…days after sight||…days sight
nM?mdb TrBBV]4 j~ )GZV \ $PB~-Z 见票后…月付款…months after sight||…months sight
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DLRzk( =d{B.BP( fA k]]PU 同组票据set of bills
*b@YoQe3! YgN:$+g5 scsN2#D7U/ PDEeb.(
. 单张汇票sola of exchange||sole of exchange
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^H 远期汇票usance bill||bill at usance
:E>"z6H ^"?fZSC U^n71m>]%T l|z0aF;z 长期汇票long bill
aB N^J_ 1@}`dc +@ FM~q U>,E]' 短期汇票short bill
XmK2Xi;=b TBGN',, ey~5DY7 fXV+aZ 逾期汇票overdue bill
c89+}]mGq "\x<Zg; );]9M~$ nI_43rG:Uf 宽限日期days of grace
jOYa}jm? O_M2Axm :?*|D p1 ODbEL/ 电汇telegraphic transfer (T.T)
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t#C;]U 邮汇postal order||postal note (Am.)||post office order||money order
WB7pdSZ $E j;CN59 mip2=7M|C UcHe"mn
本票promissory note (P/N)
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MYD`P2F CTG:C5OK PLkwtDi+& 押汇负责书||押汇保证书letter of hypothecation
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xe~lV 副保||抵押品||付属担保物collateral security
Em%0C@C &tAhRMa i; qb\ 7O=N78M 担保书trust receipt||letter of indemnity
lhx"<kR4 qPn}$1+~ <?Z [X{ rkF>c 承兑||认付acceptance
;V=Y#|o *t)Y@=k3> +PlA#DZu YKUb'D:t] 单张承兑general acceptance
hnk,U:7} 6/%dD DU _VjfH2Y ?F^$4: 有条件承兑qualified acceptance
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EX8^ 附条件认付conditional acceptance
_V.MmA P1r)n{; %OIJ. >{v,HOxl 部分认付partial acceptance
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