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。
82&JYx 会计报表statement of account
+Q_X,gZ bS3qX{5 9xB^dKM3 ];R5[%:5 往来帐目account current
]cc4+}L~ uTpKT7t WHBQA\4 /_rQ>PgSZW 现在往来帐||存款额current accout
7$z")JB ~q?IG5s*Z $hPAp} { Y|h;@j$ 销货帐account sales
Z_iu^
Q $G"PZ7 '/\@Mc4T o$\{&:y 共同计算帐项joint account
,cWO Ak 82~UI'f \ 7ZET@ Lbq
"( b 未决帐项outstanding account
J{@gp,&e si/F\NDT i`gsT[JQRX .lb2`!'r& 贷方帐项credit account||creditor account
CJJ 1aM w^ui%9
&6H jHT 4I>\ $e+@9LNK 借方帐项debit account||debtor account
fg8V6FS m1gJ"k6
`j O*z x{a6 %bt2^ 应付帐||应付未付帐account payable
[p$b@og/> Gnl6>/L, ""^9WLH4g- s2@N&7"u) 应收帐||应收未收帐account receivable
o2W pi u%V=Ze 8!TbJVR ,4NvD2Y 新交易||新帐new account
:
GIY"l' MEI]N0L3 =oluw|TCe7 C@buewk 未决帐||老帐old account
`kwyF27v] q+~z# jFX GLwL'C'591 ";`ddN3 现金帐cash account
x-nwo:OA zf$OC}|\w 3HO4h\mp Y">Q16( 流水帐running account
P;VR[d4e/ Ki^m&P
J6hWcA6g L -b~# 暂记帐||未定帐suspense account
YM 7P!8Gc !H~!i.m'- m/0G=%d%k C0 .Xp 过期帐||延滞帐overdue account||pastdue account
|O+R%'z'< r;y&Wa KAgiY4 izY,t! 杂项帐户sundry account
E-X-LR{CC F
`
J(+ kC01s 5`^"<wNI 详细帐单||明细表detail account
agBKp! A!Ng@r 01H3@0Q6 -hQ=0h~\B. 呆帐bad account
WN>.+qM~8 5ir
ewh'R OA%.>^yb@ 'V4.umj1~ 会计项目title of account
PgB=<#9
1ikkm7 BR*""/3` I}n"6'* 会计薄||帐薄account-book
tK g%5;v 5Lum$C
c} ~ZG>n{Q @*is]d+Ya 营业报告书||损益计算表account of budiness||business report
m;KMr
6sO sFSrMI#R PM9HfQU? V *S|Qy!p 借贷细帐||交验帐account rendered
d>@{!c- 5w}xjOYIjV -
CM;sXq 9^igzRn0 明细帐account stated
RvDqo d F:hJ^:BP &Radpb2p6 qbqJ1^!6R 与…银行开立一户头to open an account with
GZI[qKDfB /RX7AXXB f,t[`0 va <u4GIi
<sm 与…银行建立交易to keep account with
_32ltnBX 5Tn4iyg;B <u->hT Ko/_w_ 继续记帐to keep account
<Y~V!9(~{Q )byQ=-<1 ? 1Z\=s xs.[]>nQN 与…有交易to have an account with
Gps , LcMNP r
~+CNED0z+ (9Hc`gd)p 作成会计帐||有往来帐项to make out an account with
`q$DNOrS f} Uw%S=w, cv#H %*eZoLDg] 清算||清理债务to make up an account
27u$VHwb _QXo4z!a8 <408lm
[POy"O 清洁帐目||与…停止交易to close ones account with
M$! 0ikh fK4laDBTO >z[d~ M{
~eI 结帐to close an account
Aqp3amW! 2$T~(tem <U1uuOt ;u
ba 清理未付款to ask an account||to demand an account
egr@:5QwZ{ Ir0er~f+z /f0_mi,bD r 9*{)" 结清差额to balance the account with
?hfosBn&[ ^.-P]I] $1Xg[>1g5 {/n$Y|TIQt 清算to settle an account||to liquidate an account||to square an account
vP,WV9Q1u K"g[%O< -09<; U 78 UT]<Q;K 审查帐目||监查帐目to audit an account
)'fIrBT (TnYUyFP` Gi{1u}-0 yM\1n 检查帐目to examine an account
(8H^{2K~ Y61E|:fV! xmVK{Q YT$ fF *a/\h % 转入A的帐户to charge the amount to As account
#m8Oy|Y9` g|n Pr)< -nHc52, qa%g'sB-b 以计帐方式付款to pay on account
kkd<CEz2IM 9ykmz ( zA+^4/M %/sf#8^m 代理某人||为某人on ones account||on account of one
BF]b
\/I Kt`0vwkjvI R0m}I5Frs -MOf[f^ 为自己计算||独立帐目on ones own account
Zu+Z7@$}/ @Z |cUHo y<#y3M!\ T1e}WJbFE 由某人收益并负风险on ones account and risk||for ones account and risk
F]~`57 5gEUE {S OSq"q-Q ^KlMBKWyB 由某人负担for ones account||for account of one
3UH=wmG0w yWX:`*GV Llg[YBJ7> 8ALYih7"W 按某人指示||列入某人帐户by order and for account of one
UQhfR}( 85H8`YwPh *[ A%tj% 8{h:z
9]J 列入5月份帐目for May account
LiN{^g^fx R%5\1!Fl=G UUA7m$F1 SM@1<OCc 编入某中帐项下to pass to the account of||to place to the account of
FTk!Mn88 #_Tceq5 uK
t>6DN. D5U\~'{L 寄出清算书to send in an account||to send in render an account
.@xwl}o$OL M)-+j{< kOkgsQQ M%6{A+( 支票薄cheque book
tq1h
1 B:SzCC.B IY :iGn8R j@ =n|cq 支票陈票人cheque drawer
T}fo:aB} LM<OYRB( _-&Au%QNJ` Q=>@:1= 持票人cheque holder
L$Ss]Ar= 0HF",:yl FK+jfr [ O </< 不记名支票cheque to bearer||bearer cheque
A$%%;O ~ZL}j+L/ +:oHI[1HG ]D<r5P% 记名支票||认人支票cheque to order
4Tq%V|5"& )eUb@Eu xe%+Yb] L5PN]<~T 到期支票antedated cheque
DJ=miJI' (R Ttz P\w.:.2 iF<VbQP=X^ 未到期支票postdated cheque
w^P4_Yr[T [NH[n#
^<ayPV)+ 9\|3Gm_ 保付支票certified cheque
m"jqHGFV @hg1&pfxZ< 1C'lT,twl 2<|+h=
& 未获兑现支票,退票returned cheque
py@5]n% X0p=jBye~> M~P}8
0I uKhfZSx0w 横线支票crossed cheque
")cdY)14" |W{z,e01x J/ <[irC Wh 8fC(BE 普通横线general crossing
/s
C$;l UB(Q
&U_ vek9. 4! ] R.+QK6B& 特别横线special crossing
:DQHb"( -1Tws|4gc X[BKF8, Z2hRTJJ[A 空白支票blank cheque
(<2PhJ| wnhac} S}ZM;M e9"<.:& 失效支票,过期支票stale cheque
;l+3l
ez s+o/:rrxY [ @& 1JJ
Q(b 普通支票open cheque
ZuILDevMD d];E99} :] {+3A EKq9m=Ua@o 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
uiM*!ge
4k<4
=E -=O9D-x= C6:<.`iD87 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
SJj0*ry: ImyB4welo ~h tV*R cm]8 m_! 支票换现金||兑现to cash a cheque
P+,\x&Vr Y7]N.G3,] Bk~WHg>@G Ah)_mxK 清理票款to clear a cheque
)m
\}ITf >*B/Wy jZ7#xRt5w Z/6B[,V 保证兑现to certify a cheque
O0';j!?X rh?!f(_@ TV0(uMZ0+' M*}C.E! 填写支票数额to fill up a cheque
nlw(U3@7 M[@).4h *5.s@L( VU eHm! 支票上划线to cross a cheque
j+w*Absh fG2\p&z n3jA[p:
ID E3>D 开发支票to make out a cheque
%'%r.
<Y9((QSM4 TY5<hPU= M
E4MZt:> 签发支票,开立支票to draw a cheque||to issue a cheque
Cd"O'<^Sb -U'6fx) + CKmoC0. G6]M~:<i 透支支票to overdraw a cheque
-=s7Q{O8Z 6rF[eb `GUj.+u o[!]xmj
背书支票to endorse a cheque
+\?#8U/k .~4%TsBaY g\OPidY ?SkYFa`u* 请付票款||清付票款to pay a cheque||to honour a cheque
u
B~
/W ,a~-
(@ ,3!l'|0jJ 3)Wi?
- 支票退票to dishonour a cheque
VSc;}LH `LEk/b1(P -A[iTI" d_-{-@ 拒付支票to refuse a cheque
GCkc[]2p 4Fgy<^94` mrS:||,_ Vdjf
F&q 拒付支票to stop payment of a cheque
K%Vl:2#F %AF~Ki _6;T
/_R= B
!jT@b{ 提示要求付款to present for payment
bP`yLz H
:}|UW #O7|&DqF{ `[0.G0i 见票即付持票人payable to bearer
9mIq9rQ|* DO'$J9;* jt@k<#h~ J'sVT{@GS 支付指定人payable to order
q%]0%S? 5lu620o fpwge/w hug8Hhf_& 已过期||无效out of date||stale
uZ&,tH/ _8)9I?jH ^PMP2\JQA r77?s? 请给出票人R/D||refer to drawer
t
\kI( G
ZXsm9
MW=2GhD= /lC n^E6- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-\:pbR rQC{"hS1 8sOM%y9M nzmv>s&UW 文字与数字不一致words and figures differ
f>g>7OsD] {a- p/\U P ^R224R $cHA_$ ` 支票
o}mD1q0yE
r]iec{ ^ 时间已过account closed
i:0~% X CaX&T2( V/j+Z1ZW eNY$N_P 更改处应加盖印章alterations require initials
V
lN&Lz d nWh}! {aqceg !n~p?joJ* *IJctYJaX
NYz{[LM 时间已过effects not cleared
|XzqP +t }A'QXtI/G O:"gJ4D Gdq _T* 停止付款payment stopped
bm*Ell\a. f'Dl*d tRZCOEo4 3N|,c]| 支票毁损cheque mutilated
Q7zg i 0&E{[~Pv ]e@'9`G-' W6_/FkO 汇款||寄钱to remit||to send money
RR<92R @x3x/gU 'z0@|a ^P
>; % 寄票供取款||支票支付to send a cheque for payment
`ySLic` by,"Orpwq; TXD\i Dq Z6\
OkD 寄款人a remitter
# kl?
ww U ~]a:9Ev* 73OFFKb
sk C
vfm ,BL 收款人a remittee
,Ua`BWF A6YkoYgC )<-\ F%&b w0(A7L:L 国外汇票foreign Bill
*6=2UJcJ ^noKk6Aaa pwU
l&hwte E+k#1c|v$ 国内汇票inland Bill
422d4Zu `?{i dg ORHs1/L`j ue@ fry 跟单汇票documentary bill
JK34pm[s {>'GE16x eD5.*O MX2Zm 空头汇票accommodation bill
o Mk6ZzZ,> GawQ~rD ('QfB<4H1 W;en7v;#I} 原始汇票original bill
4Ynv=G Qz :^]rjy/|+ E-\Wo3 ^u`1W^> 改写||换新票据renewed bill
RuSKJ,T:9 pLi_)(#z_ /@-!JF#g Q]wM WV 即期汇票sight bill||bill on demand
KvW{M UPQ?vh2F2 Ry9kGdqO IGqg,OEAp …days after date||…days after date…日后付款
?o307r ] }XsP f*U3s N^y
g93-2k, …months after date||…months after date…月后付款
5'>DvC
p%M 30 e>C VJquB8?H
y}Ji( q~ 见票后…日付款…days after sight||…days sight
k'Is]=3 NbnahhS &-M>@BMy %i[G6+- 见票后…月付款…months after sight||…months sight
VrDSN mX2i^.zH s?r:McF` K@yLcgr{O2 同组票据set of bills
&/o4R:i cCOw7< 5Us$.p ,=!_7'm 单张汇票sola of exchange||sole of exchange
|hHj7X<?k U4`6S43ki xv|?;Zf6w 84(NylZ 远期汇票usance bill||bill at usance
S~L;oX?(! R.nAD{>h* <!@*2/Q]J] 8x":7 yV& 长期汇票long bill
lRb|GS.h/ "&!7wH ,A jUnS&1]MF .T;:6/??1 短期汇票short bill
rLP:kP'b vZhC_G+tGd ol^uM .k%_ B<^yT@Wc 逾期汇票overdue bill
",&^ f %0-fn' `X;' *E]e #GoZH?MAF 宽限日期days of grace
?xkw~3Yfi 2H\}N^;f pf&H !-M ')G,+d^ 电汇telegraphic transfer (T.T)
!Q/oj
Q LsW7JIQd >aw`kr jg)+]r/hS 邮汇postal order||postal note (Am.)||post office order||money order
(*6kYkUK
!UPKy$ VPC7Dh%. ,Q%q!#@
本票promissory note (P/N)
#Jx6DQGa LpV2XL$p># Z+8Q{|Ev 1:Sq?=& 押汇负责书||押汇保证书letter of hypothecation
zeqwmV= 9K4]~_%h\ ;,WI_iP(w d2~*fHx_! 副保||抵押品||付属担保物collateral security
0eMO`8u[A d+m}Z>iQ1O e@j&c:p(Y [{&GMc
担保书trust receipt||letter of indemnity
@XJzM]*w& 5I`_SOa! x^sSAI( iNO}</7? 承兑||认付acceptance
LdH23\ UR{OrNg* jV
'u
*2&9 \86:f<)P 单张承兑general acceptance
f*%Y]XL;% &eA!h w%2|Po5 g6D7Y<}d 有条件承兑qualified acceptance
&mPR[{ 6?`3zdOeO 7=wPd4
p~A6:"8s`= 附条件认付conditional acceptance
/z)H7s+ >LAhc 7I F!RzF7h1 oR@emYL 部分认付partial acceptance
.Ce0yAl~