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。
PW-sF 会计报表statement of account
l37l| xp~ A)f/ww)Q %U&
ztvR0C 8j@ADfZ9 往来帐目account current
K`cy97 #U/L8
'i8?]`
T '\LU 8VC 现在往来帐||存款额current accout
Dzw>[
$K!6T d|$-Sz ; 5!8LmZ0# 销货帐account sales
8t&'Yk <V4"+5cJ8 9!vimu) Um
I,?p 共同计算帐项joint account
W o$UV -k@Uo(MB <``krPi 9h^TOZK) 未决帐项outstanding account
SQf.R%cg$ izr
3{y5 t?_
{ )Z@hk]@?_[ 贷方帐项credit account||creditor account
cN#f$
d>1#| K
U;m.{ IS }U2d,W 借方帐项debit account||debtor account
\'Ca%j &d[% m\J"P'= =&;}#A%m 应付帐||应付未付帐account payable
V4x6,*)e -<gQ>`(0 7o`pNcabtz yI*h"?7T
应收帐||应收未收帐account receivable
^p #bxN") ~DK=&hCd! )mRKIM}*W %J|
xPp) 新交易||新帐new account
dY]iAJ +P"u1q*+p Gjf1Ba )N]%cO(^ 未决帐||老帐old account
#'h(o/hz&& vTYgWR
,h IHf#P5y_ y O?52YO 现金帐cash account
cjBHczkY ^VlPnx8y= #.~lt8F Ty"=3AvRLV 流水帐running account
/pnQKy. #+PfrS= 08E ,U -;o`(3wZq 暂记帐||未定帐suspense account
ogKd}qTov sh8(+hg ?anKSGfj
5v-o2 过期帐||延滞帐overdue account||pastdue account
e!*%U=[Q 7!E7XP6,~> Pr^p
^s l j*J|%~ 杂项帐户sundry account
_<G% Ry iS DYvg ^b p9$=."5 详细帐单||明细表detail account
&>o?0A6 DM@&=c t>>\U X
H!ISQ8{V 呆帐bad account
}x}JzA+2 /w*;|4~Bf ) "Toh=x] QG=&{-I~[3 会计项目title of account
H)&pay n`)wD~mk N?;5%pG
< }]?U.
]- 会计薄||帐薄account-book
i#y3QCNqf^ Lg4I6 G A4uDuB;;ZQ 0NWtu]9QC 营业报告书||损益计算表account of budiness||business report
9d!}]+"d42 C]+T5W\"<B w~(x*R} (
KxL*gB 借贷细帐||交验帐account rendered
)
<1}`9G Ev;o
cb, a0ze7F<( O6pL )6d 明细帐account stated
NQ(}rr'. j?n:"@!G/ iy_\1jB0 Q35/Sp[;x 与…银行开立一户头to open an account with
NTtRz( a,N?GxK~ `FM^)(wT X K5qE" 与…银行建立交易to keep account with
.%4{zaB Soa5TM |O]oX[~ )
{oVVLs 继续记帐to keep account
Y)I8(g}0 &`'gO
9 sR. ecs+ Il
c FW 与…有交易to have an account with
z!I(B^)BkT R]Q4+ "HQH]?!k vK\;CSk
作成会计帐||有往来帐项to make out an account with
Y(]&j`% 9)qjW &` I!;# Nk> ,{{uRs/ 清算||清理债务to make up an account
7^J-5lY3S 1+^L,-k! 7^~pOFdH O$%C(n( 清洁帐目||与…停止交易to close ones account with
0F<O \ E5M*Gs hsQrHs'k 7n~BDqT 结帐to close an account
>, &6zj F=hf
bCF5x 66%#$WH# w%1B_PyDg 清理未付款to ask an account||to demand an account
swVq%]')" d*lnXzQor 4>gMe3]0 t
_Q/v 结清差额to balance the account with
e6f!6a+% XRI1/2YA OwQ 9y<v V\kf6E 清算to settle an account||to liquidate an account||to square an account
d%9r"=/
X!n-nms -9U'yL90B L$`!~z1 审查帐目||监查帐目to audit an account
'Z7oPq6 nFlj`k<]Y t?v0ylN 3Nh;^ 检查帐目to examine an account
fwI Zr~l M)#R_(Q5{ KW.S)+<H& 1GW=QbO 6 转入A的帐户to charge the amount to As account
UJ)\E
^Hp C/[2?[
#cQ[ vE)y Lvc*L6 以计帐方式付款to pay on account
r! 5C3 r&\}E+ )4a&OlEI m\4jiR_o 代理某人||为某人on ones account||on account of one
1H@GwQ|<= Ckvm3r\i2 nrA}36 E u:N/aaU= 为自己计算||独立帐目on ones own account
9h$-:y3 a'Qy]P}'Ug r}QW!^F b9OT~i=S| 由某人收益并负风险on ones account and risk||for ones account and risk
JPiC/ 7BF't!-2F 0ldde&!p }{Lf 4|8 由某人负担for ones account||for account of one
Uz H)fB [(`T*c.#.X .d9VV& @}x)>tqD 按某人指示||列入某人帐户by order and for account of one
\x x<\8Qr_ c?eV8h1G cCU'~ C|W_j&S65 列入5月份帐目for May account
89@89-_mC k KL^U T |'Ur# mw`%xID* 编入某中帐项下to pass to the account of||to place to the account of
6yTL7@V|B uHQJ
& f<WnPoV Z[AJat@H 寄出清算书to send in an account||to send in render an account
?YgK]IxD h.4;-& =YZp,
{T xvjHGgWSxc 支票薄cheque book
rem&F'x0V $}OU~d1q ;myu8B7& nUhD41GJ 支票陈票人cheque drawer
N!"GwH #JO#PV% ahS*YeS7 J}`K&DtM9 持票人cheque holder
M5exo
V uJth
cdP+X'Y4D >}u?{_s *0 不记名支票cheque to bearer||bearer cheque
O\]CfzR x7Ly, 0'BR Sa< C+r--"Z 记名支票||认人支票cheque to order
?_W "=WpC ;csAhkf:S 5&2=;?E
O zi[bpa17W 到期支票antedated cheque
9qwVBu ; ]v94U b IDE@{Dy Qh/yPOSm: 未到期支票postdated cheque
j=dHgnVvj %~^R Iwm :XBeGNI*# pwd7I 保付支票certified cheque
T_jwj
N '4dn
C2a] S][:b }[D~#Z!k 未获兑现支票,退票returned cheque
cdzzS?$) bMkn(_H)\ 0>Ki([3 3Eiy/ 横线支票crossed cheque
evg i\" #hR}7K+@ qdZn9i g6QkF41nG 普通横线general crossing
N1P[&lR X-oou'4< o0s+ roiD T"9`[Lzva 特别横线special crossing
vh?({A#>.E A{9Hm:) r^ #.yUz b*dRNu 空白支票blank cheque
WF *2^iWJ ~O@V;y UTin0k 7ou2SL}k 失效支票,过期支票stale cheque
(M.Sl O+.V,`O dHf_&X2A ttZ!P:H2 普通支票open cheque
HewVwD<C rm3~] V%e'H>EC =,gss&J!! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
A3'i
- 6prN,*k5 e
*;"$7o9 u"pn'H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
)F4er' Qf>dfJ^q ! ~&X1,l1* ]jY->NsA] 支票换现金||兑现to cash a cheque
<Er|s^C qx0J}6+NlU Qkr'C
n qZ_^#%zO 清理票款to clear a cheque
3e I:$1"Q Y&'2/zI6~ ]C)PZZI=' q G=`'%,m 保证兑现to certify a cheque
hs<7(+a 'f;+*~*L mjBX
a TKRu^KH9 填写支票数额to fill up a cheque
tJHzhH) N1#*~/sXh F P
mLost c/T]=S[ 支票上划线to cross a cheque
8{Zgvqbb f*oL8"?u& )vuxy c?<FMb3] 开发支票to make out a cheque
NwT3e&u%| !^l<jrM qr<5z. % aeH
9:GQ6 签发支票,开立支票to draw a cheque||to issue a cheque
O;qS3 <F
GNV+?%e 0_"J>rMp +(cs,?`\ 透支支票to overdraw a cheque
wk8XD(
& =H!u4
?"qU.}kGL DOU\X N 背书支票to endorse a cheque
*]x]U >EF p_P'2mf lW^RwNcd n~K_| 请付票款||清付票款to pay a cheque||to honour a cheque
!n)2HDYhx, }4eSB mI"|^!L EkOBI[` 支票退票to dishonour a cheque
q'K=Ly+ lv$tp,+ 47
m:z5; !\?? [1_e 拒付支票to refuse a cheque
=P0~=UP <5C3c&sds 9O@eJ$ EVRg/{X 拒付支票to stop payment of a cheque
]'T-6 'H*S-d6V q1NAKcA<U K[T?--H 提示要求付款to present for payment
\J9@p )ALf!E%{ --
_,; `+]4C+w 见票即付持票人payable to bearer
5&+
qX
2b %Vive2j C Xv=n+uo q|gG
{9 支付指定人payable to order
_E&*JX Cd6^aFoK! p jHUlQ OU0\xx1/ 已过期||无效out of date||stale
WBTX~%*U [",W TZ: |910xd`Z $]xe,}*Af 请给出票人R/D||refer to drawer
_~5{l_v|I S
G]e^%i lh8`.sWk4V 0P%(4t$pd 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8BLtTpu qrm~=yU% "'II~/9 kF6X?mqgD 文字与数字不一致words and figures differ
Q@/wn *Swb40L^ A*MlK" ,$W7Q 支票
eNN% %Q
rDUNA@r 时间已过account closed
M<g>z6 x:@Ht TX g3Kc? wTC e)7[weGN 更改处应加盖印章alterations require initials
7(Y!w8q&^ BE}lzn=sF X#gZgz =' 8cR4@Hqx 3EF|1B/5
:4&qASn 时间已过effects not cleared
}UQBaqDH :m^eNS6: 8Ay#6o s 6vsV 停止付款payment stopped
eP[azC"G[ e!
G
I< jyLpe2 S wgzjuTqwBF 支票毁损cheque mutilated
O<."C=1~E aq,&W
q@ OHM.xw*?. O2ety2}?f 汇款||寄钱to remit||to send money
Qighvei cz&Qoyh{; kM]? )bw^!w) 寄票供取款||支票支付to send a cheque for payment
C03ehjT< 8WfF: R; Hc5@gN )5Gzk&| 寄款人a remitter
5JIa?i>B G5bi,^G7 ;:8_H0X'K Lt|k}p@] 收款人a remittee
@M:j~ 8O("o7~" %+Mi~k*A' _"##p 国外汇票foreign Bill
)MmMs"Um mS&[<[x u5$\E]+_ o @~XX@5l 国内汇票inland Bill
b3<<4Vf G@
BrU q
VG q' <y(>z*T; 跟单汇票documentary bill
vC&y:XMt,` hTf]t I6{}S6 P_,f 空头汇票accommodation bill
9@:H9"w dkLc"$(O n"(n*Hf7b LL#7oBJdM 原始汇票original bill
J$j&j` (s,Nq~O E6y/,s^~S_ :sk7`7v 改写||换新票据renewed bill
xHZx5GJp9
P\*-n" TW:vL~L 8!4=j 即期汇票sight bill||bill on demand
K3!|k(jt !94&Uk(O
<!-8g! Apa)qRJd …days after date||…days after date…日后付款
ORp6
#:DDx5%x<b bhnm<RZ EYcvD^!1g …months after date||…months after date…月后付款
NnGQ=$e K>,Kbs=D6 *8kg6v% LV4x9?& 见票后…日付款…days after sight||…days sight
_+wv3?
c" A5F< < 'g|%Ro/ Gxy>aS3 见票后…月付款…months after sight||…months sight
;!Ojb #HJ F== `IFt;Ja\6 #f
zvK+ 同组票据set of bills
G5kM0vs6L E)09M%fe j<R,}nmD3\ [o*u!2 r 单张汇票sola of exchange||sole of exchange
B.'@~$ j/#kO? c zL[W2l *<Fz1~%* 远期汇票usance bill||bill at usance
xQk]a1 [WRs1$5 nyw, Fu U@ALo 长期汇票long bill
os/~6 `$nMTx]Y i"F'n0*L w4:n(.;HK 短期汇票short bill
|Rhx&/ F,11 \j xX{uDMYa; #fk)Y1 逾期汇票overdue bill
"of (,p -l`@pklQ Y)hLu:P]
h<Yn0(. 宽限日期days of grace
A0V"5syY w>IkC+.? 8v*>~E/0 mkk74NY 电汇telegraphic transfer (T.T)
$P866F U^+9l?ol ^t*+hFEI m{JiF-=u 邮汇postal order||postal note (Am.)||post office order||money order
_-o*3gmbQ #E{aN?_ @1*lmFq'kV bL)g+<:F 本票promissory note (P/N)
/raM\EyrlP J.$<Lnt>u bsuUl*l) +y6|Nq 押汇负责书||押汇保证书letter of hypothecation
#Vs/1y`() e&OMW,7 YQ,IdWav :0CR=]WM 副保||抵押品||付属担保物collateral security
j+Y4>fL$ 8MX/GF;F @7u4v%,wB ?uU0NKZA 担保书trust receipt||letter of indemnity
U"%k4]:A ,h#!!j\j6 cQ6[o"j. ,H1J$=X' 承兑||认付acceptance
Ook3B ]N!
SG@X+ ~_8Ve\Y^ / J}._v\Q7P 单张承兑general acceptance
+(/XMx}a
>h[tHM
O i#kRVua/ t<ftEJU"'w 有条件承兑qualified acceptance
Q,#M
0 g~FB&U4c Yo|
H`m, 0
WF(Ga/o 附条件认付conditional acceptance
Jgtvia X-:Ni_O\ty F#X\}MvEU }2`S@Rq.WW 部分认付partial acceptance
l2VO=RDiW