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。
=LL5E}xP 会计报表statement of account
q%w\UAqA nKp='>Th R)"Ds}1G H`G[QC 往来帐目account current
_$s9o$8$ ~EG`[cv 57Q^"sl CDQ}C=4 现在往来帐||存款额current accout
AqZ{x9g! y5 $h ='q:Io?T ZWQrG'$?o8 销货帐account sales
f ."bq43( rP>iPDf Gy
hoo'< 1hw1AJ}(F 共同计算帐项joint account
nPj%EKdY4 `$\g8Mo UM(tM9 jxU1u"WU 未决帐项outstanding account
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Dna>,Y v=E V5#A cH?j@-pY w7cciD| 贷方帐项credit account||creditor account
MU4/arXy $NC1>83 1T a48 {5QIQ 借方帐项debit account||debtor account
<RS@, x+x6F NK2Kw{c"iI 6e3s
| 应付帐||应付未付帐account payable
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Z 应收帐||应收未收帐account receivable
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新交易||新帐new account
(xf_ fCdd,,,} `mXbF `,gGmh 未决帐||老帐old account
6ziiV_p 6:O3>'n wYQTG*&h j/`-x 现金帐cash account
kwU~kcM v!n\A}^: y|f`sBMM ,_@C(O 流水帐running account
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IE 9?a-1 2?9 FFlX 暂记帐||未定帐suspense account
,#3u.=IR[ sVtxh] -\6nT'P DFKFsu8s 过期帐||延滞帐overdue account||pastdue account
GxE"q-G VU3xP2c: Pz#D9.D0 hbRDM' 杂项帐户sundry account
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m8EaJ qI;"yG-x- 详细帐单||明细表detail account
P=PcO> =<mpZ'9gW t)P5bQ+$u9 Tap=K|b ]
呆帐bad account
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u&/[sqx os6p1"_\f 会计项目title of account
Z0*Lm+d9z I{Hl2?CnI, [5K&J-W e=K2]Y Q{ 会计薄||帐薄account-book
1-[~} #RAez:BI V?AHj< i
bAZ*I 营业报告书||损益计算表account of budiness||business report
c@9jc^CJ , ,1H#;j "8MG[$Y +p6cG\Gp 借贷细帐||交验帐account rendered
E +\?|q !T .2?txOKh 4/YEkD %\6ns 明细帐account stated
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eb 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
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d$ &atT7m 继续记帐to keep account
ZqKUz5M4 i*34/ Y"qKe, B.w ihJVDg 与…有交易to have an account with
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=^96 }G^Bc4@b Y4*ezt:;Q 作成会计帐||有往来帐项to make out an account with
VB6EM|bphl @k+Z?Hp &_X6m0z hKq <e%oVH 清算||清理债务to make up an account
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#aE]C 清洁帐目||与…停止交易to close ones account with
RqTW$94RD x`N_tWZ GE4d=;5 2yqm$i9C 结帐to close an account
M7Ej#Y 0l#{7^e \m @8$MK uv*OiB" 清理未付款to ask an account||to demand an account
sO7$b@"u. fdr.'aMf% &W/C2cpmR $ijWwrh 结清差额to balance the account with
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Mck `jY*0{ (QQ /I; 清算to settle an account||to liquidate an account||to square an account
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Ed 审查帐目||监查帐目to audit an account
Zw(*q?9\ "B`yk/GM] {E!"^^0` ]p3hq1u3& 检查帐目to examine an account
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"N0p zRyZrt,%& :b+C<Bp64r 转入A的帐户to charge the amount to As account
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Cv-zm 以计帐方式付款to pay on account
Qxj &IX uiq)?XUKv k,0RpE .E:QZH' M 代理某人||为某人on ones account||on account of one
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y9]# hNXP-s 为自己计算||独立帐目on ones own account
U+sAEN_e k oD_'8G} "El$Sat` <~# ZtD$G 由某人收益并负风险on ones account and risk||for ones account and risk
Y604peUF +) 2c\1 ^! ^8]u<Q +s&+G![ 由某人负担for ones account||for account of one
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Y<Y5HI" . (*V|&n Ni IX^&N1 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
F;yq/e#Q OI B~W |;{^Mci% ewB&PR 编入某中帐项下to pass to the account of||to place to the account of
h$|K vS p"ht|x 1vQf=t%lw pc}Q_~e 寄出清算书to send in an account||to send in render an account
7dI+aJ R(@7$ k<ds7k1m {/12.y=)~ 支票薄cheque book
sJtz{' EL80f>K 1R9hA7y&,/ 7~TE=t 支票陈票人cheque drawer
+jzpB*@ (qHI>3tpY +#O?a`f %YefTk8cr, 持票人cheque holder
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Oa\!5Pw1 ftsr-3!Vm 不记名支票cheque to bearer||bearer cheque
f33'2PYl (.7_`T6QG iOm1U_S ON _uu]= 记名支票||认人支票cheque to order
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D:'|poH vjaIFyj 到期支票antedated cheque
i%>]$* K)$.0S9d MGX %U6 NS6Bi3~ 未到期支票postdated cheque
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C Wcn3\v6_ ?I)-ez 保付支票certified cheque
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sIdo(`8$ r|cl6s!P 未获兑现支票,退票returned cheque
[ivz/r(Rj ^"K qdm5dQ (c b_cnVlN[ 横线支票crossed cheque
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:h0as!2@dp IPa08/ Ki}PO`s 普通横线general crossing
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/&aC#'B ui`xgR\6Rh -N^}1^gA 8qp!S1Qnv 特别横线special crossing
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1 A2qus$ *fW&-ic 空白支票blank cheque
e"hm|' jJ?MT#v Fp+^`;j v<_}Br2I[ 失效支票,过期支票stale cheque
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~>d;&9 $&EZVZ{r 普通支票open cheque
r^_8y8&l !0c7nzjm uCF+Mp NwD*EuPF : 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
: RnjcnR Q#urx^aw 5|x&Z/hL 511^f`P< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
rIo`n2 a+)Yk8%KY yfiRMN"2 kI]i,v#F 支票换现金||兑现to cash a cheque
0aSN8 f'\I52;FB 71 hv~Nk/x X|L.fB= 清理票款to clear a cheque
KCq qwGM 5*[zIKdt2 l Vo](#W huWUd)Po% 保证兑现to certify a cheque
+VDwDJ)lG d"Y9go"Z UB&ofO bPC {4l 填写支票数额to fill up a cheque
muT+H(Z p} %Gl, V5z& 4?><x[l2{ i|Lir{vW 支票上划线to cross a cheque
&E.0!BuqV iBwl(,)?m2 /$\yAOA'y %<O'\&
!, 开发支票to make out a cheque
o B_c6]K M7Cq)cT v+znKpE "Vho`x3 签发支票,开立支票to draw a cheque||to issue a cheque
PDREwBX {F6hx9? Au#(g
uvm jbpnCUzi 透支支票to overdraw a cheque
[X#bDO<t $n(?oyf YUfuS3sX} ppN96-]^0 背书支票to endorse a cheque
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wL%"?YB :(} {uG uKo)iB6D 请付票款||清付票款to pay a cheque||to honour a cheque
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]2=5;) 7`6n]4e ^TVica 支票退票to dishonour a cheque
=:P9 $ ,aV89"} L;Nz\sJ R)WvU4+U 拒付支票to refuse a cheque
@bmu4!"d `XP]y= $Etf'. 0h^upB#p 拒付支票to stop payment of a cheque
L'J$jB5cP MM|&B`v@; 2[[pd&MJZ Z7JI4" 提示要求付款to present for payment
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6JmS9ho BEg%u)"([ [ k^6#TQcn 见票即付持票人payable to bearer
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< gVb oPk 2ac /e|`mu% 支付指定人payable to order
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:&Y{iPQp 已过期||无效out of date||stale
58mzh82+ 3VCyq7B^ UN`-;! (5_l7hWY 请给出票人R/D||refer to drawer
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tU!"CX xh#ef=Bw 6G/)q8'G 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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G'] FxKH?Rl NJz8ANpro$ 5G_*T 文字与数字不一致words and figures differ
}{ pNasAU TA`*]*O( []1VD# hDl& K E 支票
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\kzxt/Ow 时间已过account closed
xHJ+! #fG!dD42 n~8-+$6OR \$VtwVQ,b 更改处应加盖印章alterations require initials
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?qHW"0Tjn 时间已过effects not cleared
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LL"86D y`mE sj 停止付款payment stopped
MGX,JW>L >pv~$ W2%(a0p OB6I8n XW 支票毁损cheque mutilated
kR-N9|>i n1y#gC S%Pk@n`z] |I^\|5 汇款||寄钱to remit||to send money
KVtnz @-kzSm >`5iq.v 9H1R0iWW 寄票供取款||支票支付to send a cheque for payment
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%32 ~)tMR9=wX 寄款人a remitter
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e?y %Q1v8l.} gO*cX& 收款人a remittee
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国外汇票foreign Bill
#bsR L8@ -*e$>w[.N Q7"KgqpQ3 Toy~\ 国内汇票inland Bill
d+fmVM?p QMy;?, @]H&(bw q jDWA' 跟单汇票documentary bill
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1 wCMsaW #8;^ys1f Hi,_qlc+ 空头汇票accommodation bill
o7/_a/ K&BlWXT #mk#&i3"k +**H7: bO 原始汇票original bill
T"kaOy {'"A hiR/ U6jlv3 ?7^(' 改写||换新票据renewed bill
eff6=DP S,G=MI" B V+"uF R!*UU'se 即期汇票sight bill||bill on demand
Fdm7k){A H$(%FWzQ% ;NLL?6~ UQ'D-e
K …days after date||…days after date…日后付款
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g(yTA …months after date||…months after date…月后付款
k L*Q}) S.t+HwVodO X]C-y,r[M \dIIZSN 见票后…日付款…days after sight||…days sight
0u'2f`p* _m3PAD4 ^CZn<$ j,6dGb 见票后…月付款…months after sight||…months sight
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"VH5 ?h1]s&^|2 同组票据set of bills
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ReZ|q5* 单张汇票sola of exchange||sole of exchange
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|x VH#]67 f]T#q@|lE 远期汇票usance bill||bill at usance
HxU.kcf h(GgkTj4+ |5e/ .T$ jTSw 0\} 长期汇票long bill
`+1*)bYxU wd..{j0& ln9MVF'!& 1ReO.Dd`R 短期汇票short bill
d?b2jZ$r] p8Lb*7W [g&Q_+,j ^4B6
IF* 逾期汇票overdue bill
z)43+8 ; `5[VO pR`.8MMc8 Ug3PZ7lK 宽限日期days of grace
a(d'iAU8^ RX?Nv4- f+fF5Z\ e/#4)@] 电汇telegraphic transfer (T.T)
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V7$D 邮汇postal order||postal note (Am.)||post office order||money order
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k |=jgrm1yj VI" ,E} 本票promissory note (P/N)
+Nc|cj Gxm+5q VaVKWJg$ o)"}DeV$& 押汇负责书||押汇保证书letter of hypothecation
oo-^BG !G`w@E9M) F
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kU) i dL6sb;7R 副保||抵押品||付属担保物collateral security
<mrLld#_:C uW Q` ?D57HCd`n -uy}]s5Qu 担保书trust receipt||letter of indemnity
aOWbIS[8 YA{Kgc^ '~liDz*O XRP/E_4 承兑||认付acceptance
Ls*.=ARq P63z8^y 5XFhjVmEL 2=F_<Jh|+ 单张承兑general acceptance
;PG'em N;r,B rAP+nh ans mUcHsCszH 有条件承兑qualified acceptance
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6 >tib21* 附条件认付conditional acceptance
eA{,=,v) IGu*#>h n$#^gzU4 3i35F.=X, 部分认付partial acceptance
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