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。
JMVNmq&0 会计报表statement of account
=b[_@zq] =+x yI AQc,>{Lm .S%0 往来帐目account current
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nq3 !o>H1#2l lw :`M2P, ]q6;#EUr? 现在往来帐||存款额current accout
0jzbG]pc:E Raw)9tUt .-JCwnP +z9gbcx 销货帐account sales
_ib"b# YOrrkbJ( @?[1_g_'P @rHK(25+d 共同计算帐项joint account
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G_0B P1 zdK0TM 5BR2?hO4 jn:NYJv 未决帐项outstanding account
-kS~xVS| m] W5+ (708H_ >5wx+n)/) 贷方帐项credit account||creditor account
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a )~V4+*< 借方帐项debit account||debtor account
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t :d8W+|1u zvvP81$W J|3E- p\o 应付帐||应付未付帐account payable
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#BQ `y+-H|%? 应收帐||应收未收帐account receivable
2..,Sk $o +5/c?| \j2;4O?` TM8=U-A 新交易||新帐new account
7?v#'Ies nr)c!8 IG?'zppjd6 ;Efcw[< 未决帐||老帐old account
+f0~D(d!_ %Rh;=p` >|Q:g,I 1shBY@mlq 现金帐cash account
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AkU<g < pTTo kGkA:g: 流水帐running account
f(D_FTTO 7DKz;o 6r"u$i`o dx,=Rd5' 暂记帐||未定帐suspense account
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u'f^ WS2osBc ]0B|V2D#e 过期帐||延滞帐overdue account||pastdue account
fnCItK~y 0lM{l? U6[ang'l $3X-rjQtW 杂项帐户sundry account
-;;Z 'NM;8 <As9>5|% +fKtG]$ uE=$p) 详细帐单||明细表detail account
nH !3(X* Y`6rEA0 7{oe ->r X~Rl 6/, 呆帐bad account
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1\L[i];L8 nsb4S{ xKOq[d/8 会计项目title of account
iv(5&'[p 2eQdQwX /cFzotr"9 +~nzii3 会计薄||帐薄account-book
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{q h l_/C65%.: Dbx~n#n G 营业报告书||损益计算表account of budiness||business report
~9Cz6yF l]2r)!Q7 rAQF9O[ I-NN29Sk 借贷细帐||交验帐account rendered
$mA5@O~C5\ %ICglF R mT*{-n_Zs T_<BVM 明细帐account stated
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9=3\ 3b[jwCt w-N1.^ 与…银行开立一户头to open an account with
io4A>>W==/ PWgDFL? d6 _C"r o[6y+ <'o 与…银行建立交易to keep account with
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^[z3T ;SKh 7q9gngT1LA 继续记帐to keep account
;eB ~H[S/ ^%oUmwP<$ HO|-@yOF^ vC/[^ 与…有交易to have an account with
VU!w!GN]Y nw'-`*'rj 1ywU@].6J] u~ F;xQ 作成会计帐||有往来帐项to make out an account with
@u4=e4eF` U!q[e`B >N`6;gn*l Yig0/" 清算||清理债务to make up an account
*ftC_v@p5 [!*xO?yCJ M7y|EB)) %EbiMo ]3B 清洁帐目||与…停止交易to close ones account with
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f_r0}) !)OB@F%U :pKG\A 结帐to close an account
X1J;1hRUP )GB`*M[ +GNWF%
zN Zy]s`aa 清理未付款to ask an account||to demand an account
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,FqN} j64 4V|z 结清差额to balance the account with
qJs[i>P[W 9k2,3It pz}mF D&[ pVokgUrC 清算to settle an account||to liquidate an account||to square an account
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R 审查帐目||监查帐目to audit an account
[QEwK|!L !;}2F- F,Fo}YQX ,?b78_,2 检查帐目to examine an account
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'+c C!UEXj`l9 7!d$M{0" r\mPIr| 转入A的帐户to charge the amount to As account
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y hLA;Bl &:vscOl 以计帐方式付款to pay on account
KRk~w] $pu3Ig$^ i:Mc(mW g,?\~8-c 代理某人||为某人on ones account||on account of one
I6w/0,azC 8W{~wg` 3q~Fl=|.o jU$Y>S>l 为自己计算||独立帐目on ones own account
k:0P+d PNmF}" 6&],WGz kMS5h~D[ 由某人收益并负风险on ones account and risk||for ones account and risk
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_ aJ-} UX}*X`{ 由某人负担for ones account||for account of one
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\/u& Y+qus 6UB6;- 按某人指示||列入某人帐户by order and for account of one
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q%.bnF/Yd 列入5月份帐目for May account
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^7 RIo'X@zb 编入某中帐项下to pass to the account of||to place to the account of
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"{ 寄出清算书to send in an account||to send in render an account
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:A KL~AzLI J" wKR y 支票薄cheque book
\)GR\~z0h d"l}Ny)C C,='3^Nc M\jB)@) 支票陈票人cheque drawer
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, 持票人cheque holder
i"fCpkAP uf?b%:A NCxn^$/+>9 ,#Ln/; 不记名支票cheque to bearer||bearer cheque
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x {vIT- f 记名支票||认人支票cheque to order
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lXnHxt 到期支票antedated cheque
Ir>2sTrm BWohMT 6*V8k%H M0L-u 未到期支票postdated cheque
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UTV:^ Bj+wayMi Ki63Ox^O 保付支票certified cheque
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me:Zd 未获兑现支票,退票returned cheque
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[^^v+H 横线支票crossed cheque
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Kc WySNL#>a 普通横线general crossing
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,p V3 qT<}y| 特别横线special crossing
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u 空白支票blank cheque
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Z]P]e va@Xb UC w}"!l G 失效支票,过期支票stale cheque
/^~p~HKtx ZHb7+ '}@e5^oL <Ak:8&$O 普通支票open cheque
sK#H4y+< P`z7@9*j h<GyplG G]at{(^Vz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
"Jf4N icU"Vyu QZ#3Bn%B5 &^AzIfX}Gw 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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H,_vf #&}%70R) >'ie!VW@ MPqY?KF 支票换现金||兑现to cash a cheque
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o.p+j 清理票款to clear a cheque
gv`%Z8u( <.;@ksCPW{ fF\*v loml.e=87 保证兑现to certify a cheque
Hf;RIl2F =7*oC "tqS|ok. t)YFTO"Jj 填写支票数额to fill up a cheque
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3C TXA. 6e 支票上划线to cross a cheque
s4^[3|Zrr0 c& 9+/JYMo T^rz!k{ W
]a7&S 开发支票to make out a cheque
]|H]9mys98 ,)0/Ec C~3@M<X \Mobq 签发支票,开立支票to draw a cheque||to issue a cheque
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(sfM_n jB}_Slh1j N:m@D][/sW 透支支票to overdraw a cheque
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_Z 3(oZZz AT2NC6{M 背书支票to endorse a cheque
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``vG D4YT33$tC 请付票款||清付票款to pay a cheque||to honour a cheque
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78Q r*~n` yHa:?u6 %!N2!IiVs 支票退票to dishonour a cheque
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eLe,= 拒付支票to refuse a cheque
Rx@%cuP* X^?|Sz<^E ,"v)vTt uIVTs9\ 拒付支票to stop payment of a cheque
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jL[hG_ iA1;k*)q 提示要求付款to present for payment
X#f+m) S mmpr]cT@'k i9f7=-[U_ KoxGxHz^Y3 见票即付持票人payable to bearer
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$ ;r0|_mnf Y ;~~?[6 khKv5K#) 支付指定人payable to order
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m`+ O9Jx%tolF% 已过期||无效out of date||stale
]%WD} 4e 1DI"LIL VDb,$i.Z0 2f}K#i8 请给出票人R/D||refer to drawer
D-2v>l_ X+'^Sp ~t.WwxY+ /w}B07. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
@?^LxqAWA N c&i) qh F'Y2f6B iA^+/Lt 文字与数字不一致words and figures differ
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%Sm+6 支票
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a2klOX{ 时间已过account closed
*]E7}bqb s&QBFyKtJ Te U7W?M^ '%]@a7w 更改处应加盖印章alterations require initials
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D-b2E6o6 时间已过effects not cleared
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T1Qep l_j<aCY?| 停止付款payment stopped
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'" _c(C;s3o ah!O&ECh 4W//Oc@e 支票毁损cheque mutilated
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<^Q7N 汇款||寄钱to remit||to send money
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R> 寄票供取款||支票支付to send a cheque for payment
b]g&rwXYt J PzQBc5e ";S*[d.2tA ?m
_R U 寄款人a remitter
@;n$ caw >&TnTv?I b-(UsY: o"ah\"#el 收款人a remittee
w[$nO# 4{pemqS* @gqs4cg{f nwZr3r 国外汇票foreign Bill
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5M 国内汇票inland Bill
3P^gP32 X,Q=n2X?3 k@";i4}A 3Gd&=IJ 跟单汇票documentary bill
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r$ ks#Z~6+3 h^_taAdS` >5@vY?QXO 空头汇票accommodation bill
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BQ}.+T\ f~" V =Wy`X0h 原始汇票original bill
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cW"VrFy9 c.{&~ 改写||换新票据renewed bill
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ExP25T CygV_q PUZXmnB 即期汇票sight bill||bill on demand
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6p=x gk-q -b>O4_N …days after date||…days after date…日后付款
]vkHU6d )4_6\VaM w$;*~Qc 3&nc' …months after date||…months after date…月后付款
[`-O-?= hUhp2ibEs kbT-Oz 2 (`y|AOs 见票后…日付款…days after sight||…days sight
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4x{ti5Y0 ;ld~21#m 2d;xAX ] 见票后…月付款…months after sight||…months sight
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2.V)#- Hr*Pi3 dSI 同组票据set of bills
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6P&6 RowiSW 27 TZ+? 单张汇票sola of exchange||sole of exchange
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6W+=T 远期汇票usance bill||bill at usance
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zomNjy* J+NK+,_*M HgATH 长期汇票long bill
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<m:wuNEM 短期汇票short bill
h}&IlDG i6:yNb =' N~J Eia% ;/q6^Nk3A 逾期汇票overdue bill
Jv.R?1;8i ;L%~c4`l~m Od]xIk+E @CI6$ 宽限日期days of grace
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\0=1P: 电汇telegraphic transfer (T.T)
^|;4/=bbs 9ufs6z ,4W((OQ^ kD7(}N8YR 邮汇postal order||postal note (Am.)||post office order||money order
iQ"F`C f:&OOD o Ht^2)~e~: 5w{pX1z1 本票promissory note (P/N)
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iX6jvnJ:/ 押汇负责书||押汇保证书letter of hypothecation
VDY1F_Fk $-fY 8V3[ K61os&K %{abRBny 副保||抵押品||付属担保物collateral security
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aW$nNUVD 担保书trust receipt||letter of indemnity
lB~'7r` VVl-cU J3^Z PW -JK4-Hg 承兑||认付acceptance
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Tk#hhx 3F!+c 8e gSYX @'Q! E}&jtMRUt 单张承兑general acceptance
Nb/%>3O@ &ru0i@?) nW'x#0- K({,]<l5 有条件承兑qualified acceptance
JhIK$Ti ye2Oh7 toJ&$HrE Asu"#sd 附条件认付conditional acceptance
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.B 部分认付partial acceptance
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