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科教园注会——20年面授老品牌
背景:
阅读新闻     距离2019年注册会计师考试还有 天     优惠期:7月1日还有 天     2019,有你,有我,有梦想!

注会常见英语单词辅导

  If you are not inside a house, you don not know about its leaking. 不在屋里,不知漏雨。(亲身经历才有体会。)科教园注册会计师辅导班将为同学们整理更多的注会会计英语学习内容,我们愿与考生共同前进。

  会计报表statement of account

  往来帐目account current

  现在往来帐||存款额current accout

  销货帐account sales

  共同计算帐项joint account

  未决帐项outstanding account

  贷方帐项credit account||creditor account

  借方帐项debit account||debtor account

  应付帐||应付未付帐account payable

  应收帐||应收未收帐account receivable

  新交易||新帐new account

  未决帐||老帐old account

  现金帐cash account

  流水帐running account

  暂记帐||未定帐suspense account

  过期帐||延滞帐overdue account||pastdue account

  杂项帐户sundry account

  详细帐单||明细表detail account

  呆帐bad account

  会计项目title of account

  会计薄||帐薄account-book

  营业报告书||损益计算表account of budiness||business report

  借贷细帐||交验帐account rendered

  明细帐account stated

  与…银行开立一户头to open an account with

  与…银行建立交易to keep account with

  继续记帐to keep account

  与…有交易to have an account with

  作成会计帐||有往来帐项to make out an account with

  清算||清理债务to make up an account

  清洁帐目||与…停止交易to close ones account with

  结帐to close an account

  清理未付款to ask an account||to demand an account

  结清差额to balance the account with

  清算to settle an account||to liquidate an account||to square an account

  审查帐目||监查帐目to audit an account

  检查帐目to examine an account

  转入A的帐户to charge the amount to As account

  以计帐方式付款to pay on account

  代理某人||为某人on ones account||on account of one

  为自己计算||独立帐目on ones own account

  由某人收益并负风险on ones account and risk||for ones account and risk

  由某人负担for ones account||for account of one

  按某人指示||列入某人帐户by order and for account of one

  列入5月份帐目for May account

  编入某中帐项下to pass to the account of||to place to the account of

  寄出清算书to send in an account||to send in render an account

  支票薄cheque book

  支票陈票人cheque drawer

  持票人cheque holder

  不记名支票cheque to bearer||bearer cheque

  记名支票||认人支票cheque to order

  到期支票antedated cheque

  未到期支票postdated cheque

  保付支票certified cheque

  未获兑现支票,退票returned cheque

  横线支票crossed cheque

  普通横线general crossing

  特别横线special crossing

  空白支票blank cheque

  失效支票,过期支票stale cheque

  普通支票open cheque

  打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount

  加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges

  支票换现金||兑现to cash a cheque

  清理票款to clear a cheque

  保证兑现to certify a cheque

  填写支票数额to fill up a cheque

  支票上划线to cross a cheque

  开发支票to make out a cheque

  签发支票,开立支票to draw a cheque||to issue a cheque

  透支支票to overdraw a cheque

  背书支票to endorse a cheque

  请付票款||清付票款to pay a cheque||to honour a cheque

  支票退票to dishonour a cheque

  拒付支票to refuse a cheque

  拒付支票to stop payment of a cheque

  提示要求付款to present for payment

  见票即付持票人payable to bearer

  支付指定人payable to order

  已过期||无效out of date||stale

  请给出票人R/D||refer to drawer

  存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

  文字与数字不一致words and figures differ

  支票时间已过account closed

  更改处应加盖印章alterations require initials

  时间已过effects not cleared

  停止付款payment stopped

  支票毁损cheque mutilated

  汇款||寄钱to remit||to send money

  寄票供取款||支票支付to send a cheque for payment

  寄款人a remitter

  收款人a remittee

  国外汇票foreign Bill

  国内汇票inland Bill

  跟单汇票documentary bill

  空头汇票accommodation bill

  原始汇票original bill

  改写||换新票据renewed bill

  即期汇票sight bill||bill on demand

  …days after date||…days after date…日后付款

  …months after date||…months after date…月后付款

  见票后…日付款…days after sight||…days sight

  见票后…月付款…months after sight||…months sight

  同组票据set of bills

  单张汇票sola of exchange||sole of exchange

  远期汇票usance bill||bill at usance

  长期汇票long bill

  短期汇票short bill

  逾期汇票overdue bill

  宽限日期days of grace

  电汇telegraphic transfer (T.T)

  邮汇postal order||postal note (Am.)||post office order||money order

  本票promissory note (P/N)

  押汇负责书||押汇保证书letter of hypothecation

  副保||抵押品||付属担保物collateral security

  担保书trust receipt||letter of indemnity

  承兑||认付acceptance

  单张承兑general acceptance

  有条件承兑qualified acceptance

  附条件认付conditional acceptance

  部分认付partial acceptance

  The car will find its way round the hill when it gets there. 车到山前必有路。更多英语辅导内容请点击科教园注册会计师学习资料,我们还会陆续为考生提供注会视频下载,科教园愿与您共同成长,选择我们就是你成功的开始。

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