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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会计报表statement of account
M::IE|h JV?RgFy fN"oa>X ?`l=!>C4s 往来帐目account current
T956L'.+G &x0TnW"g ![P(B0Ct/ $?/Xk%d+ 现在往来帐||存款额current accout
Z1V'NJI+ |B{$URu |`(?<m &TkbnDuYd~ 销货帐account sales
|jaY[_.@ (15Yw9Mv "<. Am0.c0h 共同计算帐项joint account
d-N"m I- @+CSY-g$ MZP><Je& ad$Qs3)6o 未决帐项outstanding account
/o1)ZC$ d a?th CF}Nom) @6!y(e8"J] 贷方帐项credit account||creditor account
DCt:EhC mN'9|`>V> 0rm;)[SjF b%!`fn-; 借方帐项debit account||debtor account
;&^"q{m uQ%HLL-W/ s-N?Tzi klC^xSx 应付帐||应付未付帐account payable
A%m`LKV~@ ;~Gpw/]5E &9lc\Y4PY Ae_ E;[mj 应收帐||应收未收帐account receivable
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Zj( ah Xq{> 新交易||新帐new account
ot+~|Dl UH^wyKbM vS t=Ax3] W &wDH 未决帐||老帐old account
{kRC!} ^$Io;*N4 9MzkG87J $}UJs <-F 现金帐cash account
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wA{]gK 流水帐running account
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Ytus7q< A-wxf91+: _}D?+x,C8 p vR& ~g 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
GN;XB b]w x[>_I1TJ XK/@!ud"` ?.A/E?Oc 杂项帐户sundry account
z57papo 'sQO0611S QRHm|f9_C 1&pP}v ? 详细帐单||明细表detail account
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dVt@D& WAa1H60VkS j p]geV54 呆帐bad account
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! ; F(01 f-nC+ 会计项目title of account
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会计薄||帐薄account-book
nN\XVGP,t <({eOh5N rtF6Lg 2,Dc]oj 营业报告书||损益计算表account of budiness||business report
# %y{mn * !Y3N<>! %R"/`N9R, kpw4Mq@ 借贷细帐||交验帐account rendered
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V : 8<^rP 明细帐account stated
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与…银行开立一户头to open an account with
p2vUt vm^# aoDB iC+H;s5< 5nq-b@?L 与…银行建立交易to keep account with
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7F~+Q-} 3}1+"? s 继续记帐to keep account
0i`Zy! $K fk=@ ~ A|*]0, 64X#:t+ 与…有交易to have an account with
[:S F(*} k$_]b0D{4 TC#B^m`'p 1CVaGD^r{ 作成会计帐||有往来帐项to make out an account with
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b}*bgx@< J5IJy3d #p`7gFl 清算||清理债务to make up an account
1AV1W_" 6lAo`S\)eX 6yM dl~. @BhAFv,7 清洁帐目||与…停止交易to close ones account with
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ww{Z 结帐to close an account
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;<<IXXKU E8<i PTJs 清理未付款to ask an account||to demand an account
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b o9\m?~g!E i~L7h=__ I|;#VejX 结清差额to balance the account with
^v|!(h\ZC hzo,.hS's qW >J-,61/ io3'h:+9s 清算to settle an account||to liquidate an account||to square an account
vJUB; hD 2Hwf:S' 8!>pFVNJf dS=,. } 审查帐目||监查帐目to audit an account
)ix E v72 dE i=QhXCM ".<p R}
qp 检查帐目to examine an account
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hDMp^^$ j=S"KVp9NF 转入A的帐户to charge the amount to As account
N&.p\T&t GqxK|G1 >E=a~ O )D*xOajo+l 以计帐方式付款to pay on account
e5KF ~0` EtGr&\, CNYchE,} R"([Y#>m 代理某人||为某人on ones account||on account of one
>WX'oP(< \YS\*'F /[5up So`"z[5 为自己计算||独立帐目on ones own account
/WVMT]T6^, +-d>Sl ( mJ7kOQ-.$ Y))sk- 由某人收益并负风险on ones account and risk||for ones account and risk
S:QEHd_C Z4' v C\D4C]/8 I5?LD=tt 由某人负担for ones account||for account of one
(5&"Y?#o, LL+rdxJO^ kGP?Jx\PkH MJ08@xGa 按某人指示||列入某人帐户by order and for account of one
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N)F 列入5月份帐目for May account
8w'8n [y>.)BU ,#loVLy lUd,- 编入某中帐项下to pass to the account of||to place to the account of
|\t_I~de pE N`&'4 yI<'J^1C[ H1M>60* 寄出清算书to send in an account||to send in render an account
P_g +\chHOsw dM$S|,H \O~7X0 <W 支票薄cheque book
nE84W$\ bT}WJ2} QCw<* Id+ }.zn:e 支票陈票人cheque drawer
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zU"l ^*OA%wg3=h E?uv&evPK7 iy9]Y5b 持票人cheque holder
/([aD~. w?q"%F;/ (k~c]N)v I<U 1V<g 不记名支票cheque to bearer||bearer cheque
9HP--Z= VK#zmEiB ~-/AKaK} ] W_T(C* 记名支票||认人支票cheque to order
Wwz{98,K VrK 5a9*^ w[&BY jg(A_V 到期支票antedated cheque
*#_jTwQe {ex]_V> nDvWOt y(A"g3^= 未到期支票postdated cheque
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B|&< mfvQ]tz_+ 保付支票certified cheque
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xZ 5cU8GgN` P$bo8* 未获兑现支票,退票returned cheque
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H .\ZxwD| XN@5TZoaW 横线支票crossed cheque
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~fy0P:T 7o<RvM 普通横线general crossing
fu/c)D6u*m -_3.]o/J !ktr|9Bl a/ZfPl0Ns[ 特别横线special crossing
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4g 空白支票blank cheque
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失效支票,过期支票stale cheque
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5ow81 S%4K-I 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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m5*P( Lv_>cFJ}[ &^EkM 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
iG;6e~p C8?/$1|RL K"pfp !Y V;m3=k0U 支票换现金||兑现to cash a cheque
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{~gu G*QQpSp Na=q(OKN 清理票款to clear a cheque
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"x{S3v4Rb5 保证兑现to certify a cheque
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TB|Om u^ T2 GcKJpI\sB a}wB7B;,g 填写支票数额to fill up a cheque
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v]O~s %spR7J\"/ 支票上划线to cross a cheque
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=lAHn& *mYec~ 开发支票to make out a cheque
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A os>|LPv4 C}Khh`8@5. 签发支票,开立支票to draw a cheque||to issue a cheque
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4m(t 透支支票to overdraw a cheque
"^u|vCqw $r dA0%; x>t:&Y M U $+rlw} 背书支票to endorse a cheque
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X 请付票款||清付票款to pay a cheque||to honour a cheque
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?-Y+ ;1BbRnCr 支票退票to dishonour a cheque
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{C{I 拒付支票to refuse a cheque
Q<"zpwHR ^7(zoUn: j88H3bi0 TIS}'c'C 拒付支票to stop payment of a cheque
fx9c1h9s #j@Su )+ gllXJM^ - *s_)E2 提示要求付款to present for payment
nkvzv B=9|g1e o\2#o5# z7J#1q~:yY 见票即付持票人payable to bearer
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2j ] vK|dP3 k{9s>l~' pTcm2-J 支付指定人payable to order
Lx2.E1?@ Nn%{Ka HmQuRW _w(SHWh2 已过期||无效out of date||stale
iX~V(~v 7:;P>sF@ `57ffQR9 514;!Q4K 请给出票人R/D||refer to drawer
TC ^EyjD RM,r0Kv17Y h4ZrD:D0\ sHKT]^7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
E_-CsL% t+ Fm? RzNv| /f_lWr:9l 文字与数字不一致words and figures differ
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S2#= 支票
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w,D(zk$ 时间已过account closed
a&|aK+^8; 8{@#N:SY _aq3G9C_ sJ!AI
n< 更改处应加盖印章alterations require initials
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D24@lZ`g~ 时间已过effects not cleared
Ql!$e&A|l *cJ GrLC D.4=4"qMi u Q. m[y 停止付款payment stopped
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VtyQz Kp8!^os &`GQS| BY72 fy#e 支票毁损cheque mutilated
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oj[Wzeg% @~xNax&^ Il>!C\hU 汇款||寄钱to remit||to send money
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D u:NSPAD) K6{{\r yiiYq(\{ 寄票供取款||支票支付to send a cheque for payment
/c8F]fkZ= 0k0y'1SL -#|J %Gv8]Yb 寄款人a remitter
8ZE{GX.m2c -(ABQgSO] A9!%H6 l+Uy 收款人a remittee
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R5A 国外汇票foreign Bill
u+~Ta O-@*xwD f)~urGazS t[XxLG* 国内汇票inland Bill
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@sUj" Jo1n>Mo-j AbC/ 跟单汇票documentary bill
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Nl"< $/ #%rXDGDS 空头汇票accommodation bill
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MD%_Z/NL dd@qk`Zl&A 原始汇票original bill
h S/oOeG<Y TW8E^k7 qCi6kEr y+hC !- 改写||换新票据renewed bill
g@BQ!}_#5 %qfql DJ2EV^D+P K!VIY|U 即期汇票sight bill||bill on demand
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? 5zWxI]4d\ …days after date||…days after date…日后付款
Z?kLAhy! 3Sv<Viuo eQbDs_ @kw#\%Uz …months after date||…months after date…月后付款
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&Aw]+ eZ#nZB AL74q[> 见票后…日付款…days after sight||…days sight
2>Bx/QF@< dh#4/Wa, uO%G,b 9=p^E# d 见票后…月付款…months after sight||…months sight
%]S~PKx H|T!}M> uDJi2,|n fOs"\Y4 同组票据set of bills
8.3888 [XK Ke :biM}L 0*o)k6?q3 单张汇票sola of exchange||sole of exchange
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cC?u B:Ec(USe Fsv:SL+5 远期汇票usance bill||bill at usance
?&W1lYY P~$FgAV pCS2sq8RC :SjTkfU 长期汇票long bill
P#H|at ;gfY_MXnF {KYbsD P{v>o,a. 短期汇票short bill
Xo]QV.n WDc2Qt gmkD'CX*A FjYih> 逾期汇票overdue bill
k$1ya7-@ *$mDu,'8 g"gh2#!D Cg[]y1Ne 宽限日期days of grace
!mLQdkTE EkS7j>: 8q*MhH>6I eV$pza 电汇telegraphic transfer (T.T)
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r7 r5 邮汇postal order||postal note (Am.)||post office order||money order
ZS[(r-)$F fZ!fwg$ <$!^LKKzA A??(}F
L 本票promissory note (P/N)
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).V&": -{H;w=9 ip6$Z3[) 押汇负责书||押汇保证书letter of hypothecation
`|@# ~ U%oh?g ?0k(wiF @*SgeLeL 副保||抵押品||付属担保物collateral security
VbR/k,Co :l<)p;\ z*?-*6W pGEYke NU 担保书trust receipt||letter of indemnity
Khd" -=_bXco} gx+bKGB` H{Tt>k 承兑||认付acceptance
nk.m Gny '6U~|d <-KHy`u #>~<rcE(
单张承兑general acceptance
pE.f} X :2%U Us4J[MW< @pq#? 有条件承兑qualified acceptance
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TS0x8,'$q 附条件认付conditional acceptance
)X*?M?~\ -1dbJ/) l(X8 cHAi a(}dF?M= 部分认付partial acceptance
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