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。
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]xP 会计报表statement of account
.cB>ab& '}E"Mdb ftP]WGSS> )|KZGr 往来帐目account current
CmdPa!4) `h<>_zpjY ^_k`@SU I36ClOG 现在往来帐||存款额current accout
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T+ $LOf2 kn ;R^=($ X B*n_
VBd 销货帐account sales
tD6ukK1x yLQwG., +q] kpkG! ?6 "B4%7b 共同计算帐项joint account
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{ Xvxj-\ - 未决帐项outstanding account
p?sFX$S L<p.2[3 7A{,)Y/w ^ #|F5Kh" 贷方帐项credit account||creditor account
?J6\?ct4 ]wEFm;N _7,4C? #xt-65^ 借方帐项debit account||debtor account
vue=K )J1xO^tE "/{H=X3was `bjPOA(g 应付帐||应付未付帐account payable
A<[BR*n +]0/:\(B NH!x6p]n 9zlhJ7i 应收帐||应收未收帐account receivable
8 G:f[\^ im"3n= kNv/L$oG ?J28@rM 新交易||新帐new account
@^,9O92l $uYfy< rl:D>t(:. @@#(<[S\B 未决帐||老帐old account
z;PF%F u*8x.UE8C0 nOq`Cwh9 B\6%.R 现金帐cash account
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WN%Tai- M+Eg{^ q` H*h4D+Kxv o*:D/"gb 流水帐running account
9&'HhJm y1kI^B . 12H/F KvtJtql; 暂记帐||未定帐suspense account
.Tc?PmN `0Xs!f k;!}nQ& U&u~i
3 过期帐||延滞帐overdue account||pastdue account
a5uBQ? Sv[$.^mb \OK"r-IO mEq>{l: 杂项帐户sundry account
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详细帐单||明细表detail account
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R}oO_n: 呆帐bad account
0 1:(QJ F tay8m@f .*nr3dY 3'6by!N,d 会计项目title of account
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"g}AX :?H1h8wbCt 会计薄||帐薄account-book
xOdLct Y&1Yc)*O \Vl)q>K_h ew*;mQd 营业报告书||损益计算表account of budiness||business report
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y]! s+&iH o;'-^ LJ nv%0EAa#} 借贷细帐||交验帐account rendered
YbP}d&L C &&33L aIklAj)= ?<D1]Xv 明细帐account stated
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>^Y)@J 与…银行开立一户头to open an account with
%oiA'hz;* 9RJFj?^" ; 8u5 !=(M P: 与…银行建立交易to keep account with
yvV]|B@sO ?tf<AZ=+^L `&g1`vg G|)fZQ1nS 继续记帐to keep account
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I_On0@%T5b Z~HLa R1C2d +L 与…有交易to have an account with
GE |P )VO Qd"u$~ qC zH1ChgF=} Y$N D 作成会计帐||有往来帐项to make out an account with
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.:2=VLuj U 清算||清理债务to make up an account
|n\(I$ cT3 s{k f<P>IE Tg/rV5@ka 清洁帐目||与…停止交易to close ones account with
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a`# y<n<uZ; uqK[p^{ 结帐to close an account
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A j JsbH'l MI*@^{G e%.|PZ) 清理未付款to ask an account||to demand an account
G,A;`:/ E/uKzzD9 8u bb~ B; XOd 结清差额to balance the account with
1}b1RKKj< i T&Y9 b'TkYa^ y2NVx!?n 清算to settle an account||to liquidate an account||to square an account
LOlj8T8Z v#Y9O6g]T c`4
i#R R*z:+p}oHy 审查帐目||监查帐目to audit an account
\%/zf L*Q#!_K0P J)a^3> b2HHoIT 检查帐目to examine an account
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V8O<en&i .GNl31f0 h6C:`0o 转入A的帐户to charge the amount to As account
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j+N `KzNBH,W ^+q4* X6VB ">NPp\t>/Z 以计帐方式付款to pay on account
Hp?uYih0 {_1zIt| WbDD9ZS PR*qyELu 代理某人||为某人on ones account||on account of one
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L\P.FP7b sH{4 .tw 为自己计算||独立帐目on ones own account
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bU=;Qo ejI nJ 由某人收益并负风险on ones account and risk||for ones account and risk
o5|P5h '*,P33h9<! i>n)T GK-__Y. 由某人负担for ones account||for account of one
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q-WU rytaC( 按某人指示||列入某人帐户by order and for account of one
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P; 列入5月份帐目for May account
dqo&3^px tOf18V{a ;H:+w\?8f$ ~G*eJc0S: 编入某中帐项下to pass to the account of||to place to the account of
"=ogO/_Q" q&N1| f7 h|S6LgB *{e?%!Q 寄出清算书to send in an account||to send in render an account
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!9aojr i!9|R)c {&Es3+{A 1#2B1& 支票薄cheque book
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ra*(.<& +`H{ r%DaBx!x8 支票陈票人cheque drawer
cKbsf^R[e (D5.NB%@ 't:s6 n:d7 Tv1Z8 持票人cheque holder
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pq Q N$Ac.F /,cyp. #O2e[ E- 不记名支票cheque to bearer||bearer cheque
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3VXS 记名支票||认人支票cheque to order
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Gc. +f- E8q Sx^4Y\\ 到期支票antedated cheque
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S&mZ auKGm: tf+5@Zf]4 未到期支票postdated cheque
!W ,pjW%Y iig ({b v%%;Cp73 f<T"# G$5 保付支票certified cheque
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未获兑现支票,退票returned cheque
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MJ+]\( 横线支票crossed cheque
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pvw`p 普通横线general crossing
' Oe}Ja 4xE [S Vg+jF!\7 xep!.k x 特别横线special crossing
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&74*CO9B9 空白支票blank cheque
1ukCH\YgU eT|"6WJ:{ v'QmuMWF I>jDM 失效支票,过期支票stale cheque
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Ur?+g vV?=r5j 8@f=GJf 普通支票open cheque
<CJ`A5N w53+k\. r^$4]@Wn }8W5m(Zq9n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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j(;o U6pG 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
1gZW~6a} >J \} &!8, ,/qS1W( ezC2E/# 支票换现金||兑现to cash a cheque
F^v <z)x n;eK2+}] >c~Fgs HZ#<+~J 清理票款to clear a cheque
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%S$9 #hOAG_a, 保证兑现to certify a cheque
B[]v[q< TzCNY@y \.R+|`{tf Y-.pslg 填写支票数额to fill up a cheque
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&G #^>5,M2 zdwr5k } h.]sF 支票上划线to cross a cheque
Rr#vv !i|]OnJY !1:364 -qPYm?$ 开发支票to make out a cheque
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_ p.gaw16}> Y+k)d^6r 签发支票,开立支票to draw a cheque||to issue a cheque
\9*,[mvC 2xchjU- bUW`MH7yJ } #[MV+D 透支支票to overdraw a cheque
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Q <fJ*{$[p S}=euY'i 背书支票to endorse a cheque
l>i<J1 8h&Ed=gi _pXy}D $6ZO
V/0 请付票款||清付票款to pay a cheque||to honour a cheque
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Io`w(> 支票退票to dishonour a cheque
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` m)A~1+M$)L CvwC| AW 拒付支票to refuse a cheque
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P3 ~*|0yPFg M>CW(X 拒付支票to stop payment of a cheque
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KRV IAD_Tck <c[+60p" IH;+pN 提示要求付款to present for payment
'V reO52 =R08B)yR fIo7R-XP j5*W[M9W 见票即付持票人payable to bearer
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MuRy| 6.z8!4fpl 支付指定人payable to order
wG1A]OJl1 1M|DaAI ncEOz1u aZ% 已过期||无效out of date||stale
C.r9)#G QGtKu:c.81 \:cr2 w'c $z-zscco 请给出票人R/D||refer to drawer
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M Cd:ofv/3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
x)M=_u2 _ .JNU3%s DP=4<ES%+ %4:tRF 文字与数字不一致words and figures differ
M@e&uz!Rx 6~Y-bn"%D5 #P,mZ}G\ IfHB+H
支票
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_ri1RK, 时间已过account closed
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7Q r>N5^ 更改处应加盖印章alterations require initials
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\S(:O8_"68 时间已过effects not cleared
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BNc,sn jq{rNxdGx k;v23 B mq7w,L. 停止付款payment stopped
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DP7u Ic4>kKh kN9pl^2 *bu/Ko] 支票毁损cheque mutilated
7bioLE f $MVgX zR2'xE* B JDe1W3;' 汇款||寄钱to remit||to send money
EB'(%dH O/M\Q 2F(zHa WAlsh 寄票供取款||支票支付to send a cheque for payment
"WOY`su> %of#VSk lJ!+n<K+ -[?q?w!? 寄款人a remitter
1_uq46 }PGl8F ! 5KJN](x+ p(UUH3%W 收款人a remittee
Hw8`/'M=%5 n|F$qV_p\ -fu=RR !h&A^
sAc 国外汇票foreign Bill
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F,^Q'$! e"^* ~'mJ jJ-j 国内汇票inland Bill
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Z o|G.tBpKg 跟单汇票documentary bill
5!,`LM9 GbG!vo 0hK)/!Y .Rxz;-VA 空头汇票accommodation bill
-G2'c)DR {zhN>n_ \:C@L&3[ Kxb_9y0`r 原始汇票original bill
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++ |)QE+|?P jI0gQ [ L}CjC>R! 改写||换新票据renewed bill
/m%Y.:g -%"Kxe G&MI@Hq 8E1swH5z 即期汇票sight bill||bill on demand
zZDa71> 8)3g!3S K:/%7A_{ ?cf9q@eAH …days after date||…days after date…日后付款
9r%O Yd:8iJA c*ac9Y'o SUxz &xH …months after date||…months after date…月后付款
62Yi1<kV@ QcG4~DEX4 h{I)^8,M ve_TpP 见票后…日付款…days after sight||…days sight
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/qA\|'~ I:[^><?E Hj"`z6@7 见票后…月付款…months after sight||…months sight
GGsDR%U uqPagt< a=\r~Z7E 7HzO_u%H1 同组票据set of bills
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w) Zo}wzY~x>I 单张汇票sola of exchange||sole of exchange
XfmPq'#Z w N9I )hB yZ=wT,Y eS9uKb5n( 远期汇票usance bill||bill at usance
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hD;`cm 长期汇票long bill
EOWLGleD1 ZG>I[V'p= VeidB!GyP -bT1Qh
X 短期汇票short bill
) *ocX)AE h-<2N)>! M \rW | u{NM1, 逾期汇票overdue bill
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W3K?K- 宽限日期days of grace
FB3C'!'<) vfPL;__{Y] Bfwa1#%? hs< )< 电汇telegraphic transfer (T.T)
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Is.T YNV4w{>FD NrPs :` zsnXPRF 邮汇postal order||postal note (Am.)||post office order||money order
'=}F}[d"kk aj;OG^(!2_ dq[X:3i |%.V{vgP7 本票promissory note (P/N)
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.h$ q_K8vGm4e WZ`u"t^2V 7:'7EqM 押汇负责书||押汇保证书letter of hypothecation
BMMWP `) s]T.- kX!TOlk3 G\4h4% a 副保||抵押品||付属担保物collateral security
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}3t 7kJ =C (F9U`1~4 dV(61C0wn 担保书trust receipt||letter of indemnity
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4( |E)-9JSRy >.^/Z/[.L G*.}EoA 承兑||认付acceptance
= rDoXm e7rD,`NiV CYD+o w+c%Y\: 单张承兑general acceptance
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5zHn 有条件承兑qualified acceptance
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O~Eju 附条件认付conditional acceptance
q^5j&jx Vl Qf0 ]7 Xtv^q>! -L=aZPW`M 部分认付partial acceptance
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