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。
2y\E[j A 会计报表statement of account
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YIk 往来帐目account current
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<-xo 现在往来帐||存款额current accout
t^-d/yKt0w ;<Sd~M4f !.$I["/= m,28u3@r 销货帐account sales
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~' 共同计算帐项joint account
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f)?1z4 CT@ jZtg0 yu {d! {6 ' {OgN}'{ 未决帐项outstanding account
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iE\x 234p9A@ ~D+bh~ dbLZc$vPj 贷方帐项credit account||creditor account
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FZ? 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
m@j?za9s V-P#1Kkh 2DrM3ZU8 uc{Ihw 应收帐||应收未收帐account receivable
ZoqZap6e 2|y"!JqE1 m 0C@G5 q$UJ$7=f8 新交易||新帐new account
TqQB@-! ,t744k') (/YHk`v2 wu6;.xTLl 未决帐||老帐old account
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+E+p"7 现金帐cash account
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d! 流水帐running account
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Hd t3ZOco@~P 暂记帐||未定帐suspense account
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Mv,zO5 :4w ?# 过期帐||延滞帐overdue account||pastdue account
U>SShpmZA T<>,lQs(a z6P$pqyF y<3-?}.aZ 杂项帐户sundry account
1H`,WQ1mG MJ)RvNF 3M`M N>1em!AS 详细帐单||明细表detail account
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Z@R }v{LRRi Qel9G($= (lqC[: 呆帐bad account
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会计项目title of account
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Q G_JA-@i% q?:dCFw$x5 会计薄||帐薄account-book
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q r5/0u(\LB 营业报告书||损益计算表account of budiness||business report
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> N"R]Yp;j Fo_sgv8O< 借贷细帐||交验帐account rendered
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s5D } OR+Io 明细帐account stated
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m_D 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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fxG?}YT J@'wf8Ub ITBE|b 继续记帐to keep account
e T{ 4{ 'H!Uh]! AT3Mlz~7# /~?*=}c^m 与…有交易to have an account with
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M 作成会计帐||有往来帐项to make out an account with
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3LC 清算||清理债务to make up an account
~0$&3a<n1 HV|,}Wks6s 4HlQ&2O%# t~XN}gMxw 清洁帐目||与…停止交易to close ones account with
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}c~ 结帐to close an account
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% HZge!Yp< C'x&Py/# e"<OELA 清理未付款to ask an account||to demand an account
GTd,n= rILYI;'o ?caSb=f S9.o/mr 结清差额to balance the account with
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oW"?% k_#)Tw* h_'*XWd@ 清算to settle an account||to liquidate an account||to square an account
o]V^};B B@ EC5Ap* I?CZQ+}Hq L4W5EO$ 审查帐目||监查帐目to audit an account
;$4\e)AB :2`e(+Uz SXh-A1t =3P)q" 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
dZuOrTplA z1a7*)8P Ewz!O` HoAy_7-5 以计帐方式付款to pay on account
A#,ZUOPGH X?Q4} Y yHaGkm PA*5Bk="q 代理某人||为某人on ones account||on account of one
*T1_;4i h68 xet; er\|i. Y %C]>9." 为自己计算||独立帐目on ones own account
]:n,RO6 l[J8!u2Xp BA.uw_^4 |s_GlJV. 由某人收益并负风险on ones account and risk||for ones account and risk
9gIrt 6 /bmN\I :4|4 =mkr 46;uW{EY 由某人负担for ones account||for account of one
LP=)~K< rm_Nn8p, :(%5:1W j8gdlIx 按某人指示||列入某人帐户by order and for account of one
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?X mE[y SrV O/LXdz0B 列入5月份帐目for May account
eS!/(#T dRMx[7jVA \)e'`29; ,,r>,Xq6 编入某中帐项下to pass to the account of||to place to the account of
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IJ KPki}'GO 'GScszz $[|mGae 寄出清算书to send in an account||to send in render an account
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_ ~J]qP #C 支票薄cheque book
i/.6>4tE: 'ga/ ^J{:x HOi`$vX}N 支票陈票人cheque drawer
wuBPfb Y-9I3?ar ry]l.@o; (m$Y<{)2 持票人cheque holder
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v) JGZBL{8 I+(nu47ZT 不记名支票cheque to bearer||bearer cheque
9H~n_ :'ptuY IGgL7^MF XP}<N&j 记名支票||认人支票cheque to order
FTldR;}( o;*Q}Gr<M u@444Vzg GX%g9f!O 到期支票antedated cheque
-RLOD\ZBh HKe K<V ig"L\ C"T DfB7*+x{ 未到期支票postdated cheque
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=e v^PO|Z 保付支票certified cheque
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8EY:tzw M\=2uKG# 未获兑现支票,退票returned cheque
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@nf`Gw ; DwF hK* 横线支票crossed cheque
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`&w^* 5-M-X#( 普通横线general crossing
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L(\cH b9` \NC3'G:Ii Ca\6vR 特别横线special crossing
:EyD+!LJ )e{}V\;q adw2x pj 4P0}+ 空白支票blank cheque
%znc##j)q 2pAW9R#UV- W!<U85-#S PW4q~rc=: 失效支票,过期支票stale cheque
;rS{: SAz aDCwI :Li( 1eKT^bgM 普通支票open cheque
f 1d?.) Dzbz)Zst cnLro W8<%[-r 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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3HfQ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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6f j39wA~K 支票换现金||兑现to cash a cheque
16 $B> Je{ykL?N BuwY3F\-O DrQ`]]jj7 清理票款to clear a cheque
W4N{S.#! u&NV,6Fj2[ XilS!, _g.{MTQ 保证兑现to certify a cheque
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=QCp4^ 36NpfTW 填写支票数额to fill up a cheque
:%.D78& 8_8l.!~ c|%6e(g"L m2o0y++TjW 支票上划线to cross a cheque
g){<y~Mk KSvE~h[#+ <qSC#[xu wbHb;] 开发支票to make out a cheque
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r{Nh '%D7C=;^ 2|L&DF:G ;fJ.8C 签发支票,开立支票to draw a cheque||to issue a cheque
"8RSvT<W^5 OH88n69 E3i4=!Y dscgj5b1~ 透支支票to overdraw a cheque
OnK4] S5 <N)oS-m> T|p"0b A yLGRi^d# 背书支票to endorse a cheque
q@&6#B xmX 4qtAL /mMV{[ '7/)Ot( 请付票款||清付票款to pay a cheque||to honour a cheque
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:OI 74u&%Rj Kgv T"s. 支票退票to dishonour a cheque
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zr :+Z%; Dc phK/ 拒付支票to refuse a cheque
4JEpl'5^Q F:VIzyMq< #QPjkR|\ <GJbmRc| 拒付支票to stop payment of a cheque
p 'k0#R$ -} +[ 2/f}S?@ : +u]S2u{ 提示要求付款to present for payment
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11| T+$[eWk"a @ 7u 0v i?/qY&~ 见票即付持票人payable to bearer
=v\.h=~~ K'xV;r7Nt O2+ 6st lFkR=!?= 支付指定人payable to order
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IT QWU[@2@%r vIvIfE 已过期||无效out of date||stale
)_:NLo: ;|RTx H+#FSdy# ^pS~Z~[d/ 请给出票人R/D||refer to drawer
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0~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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[;N'=]` 文字与数字不一致words and figures differ
SJLis"8 `XKLU N mG# q)GdD== 支票
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[UR-I0 s!/ 时间已过account closed
_aphkeqd bD^owa RCrCs ,6/V"kqIP 更改处应加盖印章alterations require initials
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aXVFc5C\ 时间已过effects not cleared
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e>]A* ?< />Z) #cJ@uqR .`lCWeHN 停止付款payment stopped
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8P)%p `uFdwO'DD pmM9,6P4@ 支票毁损cheque mutilated
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3Gf2_ RN1_S 7/H)Az@i45 汇款||寄钱to remit||to send money
0f/<7R pRqx`5 } .8R@2c`}Cs PsYpxNr 寄票供取款||支票支付to send a cheque for payment
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~/4 53D]3 寄款人a remitter
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8By@]: 'NmRR]Q9 收款人a remittee
D^O@'zP=At L_T5nD^D WE?5ehEme ;`&kZi60Hz 国外汇票foreign Bill
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}tz7b# 国内汇票inland Bill
ueudRb $i&zex{\ se)TzI^]b@ +%'(!A?*` 跟单汇票documentary bill
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q @dKTx#gZ d=(mw_-? 空头汇票accommodation bill
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lD 原始汇票original bill
3`g^ 7#XzrT] ]Ze1s02( 4RO}<$Nx} 改写||换新票据renewed bill
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`vn N8jIMb'< 即期汇票sight bill||bill on demand
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/v{I pBHRa?Y5 .('SW\u- …days after date||…days after date…日后付款
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h^VxS 9[4xFE?| …months after date||…months after date…月后付款
y[;>#j$ zhQJy?>'m dO'(2J8 D.:Zx 见票后…日付款…days after sight||…days sight
d]9z@Pd oH@78D0A P.cyO3l Oketwa 见票后…月付款…months after sight||…months sight
2y4bwi $'v U2L Gc?a +T i-1op> Y 同组票据set of bills
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Y 单张汇票sola of exchange||sole of exchange
\bXa&Lq 10&8-p1/mc Rq -ZL{LR7 VbYdZCC 远期汇票usance bill||bill at usance
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长期汇票long bill
W?&%x(6M Eci\a] 5P bW[ UKGPtKE< 短期汇票short bill
?,/ }`3Vw :FF=a3/"6 tbr=aY$jY 6BlXLQ,8q 逾期汇票overdue bill
7GGUV 6]N.%Y[( ;uW FHc5@B TeQV?ZQ#} 宽限日期days of grace
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{ 电汇telegraphic transfer (T.T)
tPvpJX6kP f$( e\++ Gj*9~*xm( bt *k.=p 邮汇postal order||postal note (Am.)||post office order||money order
Bvj0^fSm [QTV9 yZ:qU({KhD Xj*Wu_ 本票promissory note (P/N)
Vl]>u+YqE P>L +t`' $>gFf}#C zDp 2g) 押汇负责书||押汇保证书letter of hypothecation
49P4b<1 8t`?#8D} B!yr!DWv 9L9sqZUB 副保||抵押品||付属担保物collateral security
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L=/$ NI5``BwpO 担保书trust receipt||letter of indemnity
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)>g>% ax2B ]L2 _@g;8CA @o^Ww 承兑||认付acceptance
wBzC5T%, >/\'zi]L 'yth'[ Q?T]MUY(L 单张承兑general acceptance
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-T+ >7r!~+B"9' zX~MC?,W1 有条件承兑qualified acceptance
S'14hk< X8|EHb< v:p} B$ /=h` L, 附条件认付conditional acceptance
^.G$Q# y, zL it F?cK-. iLz@5Zj8 部分认付partial acceptance
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