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。
Wr\A ->+ 会计报表statement of account
b*"%E,? _{YU
WV50} : ]~G9]R` %8g1h)F"S 往来帐目account current
O/PO?>@-/ F]KAnEf XlU`jv+ OOj}CZ6 现在往来帐||存款额current accout
Dt*/tVF D1f}g B)u*c]<qU nK9?|@S*' 销货帐account sales
W 33MYw ps3jw*QZ{5 o)
,1R: J`d;I#R%c 共同计算帐项joint account
JWvL }w/6"MJ[n BBlYy5x FWDAG$K@0 未决帐项outstanding account
oD&axNk FkY <I]F (E]q>'X <e@+w6Kp'7 贷方帐项credit account||creditor account
jLv8K )TzQ8YpO} 4
oZm0
($r-&
]y 借方帐项debit account||debtor account
qv.s-@l8 Ni-@El99 BXB ZX@jVk `0Bk@B[> 应付帐||应付未付帐account payable
<#F@OU 6$A>%Jtwe 8t
>nL Av_JcH 应收帐||应收未收帐account receivable
)@[##F2 `(o:;<&3 b]k9c1x M#;"7Qg 新交易||新帐new account
6#(==}Sm+ VH7nyqEM 6>&h9@ =`Lci1#pu} 未决帐||老帐old account
Wg!JQRHtT u@pimRVo QSSA) .6[7D 现金帐cash account
)uu1AbT+e :B
9> 6,a:s:$>}R FDC
c?>,o 流水帐running account
a(oa?OdJ qPF`=
# yr/G1?k%ML $*hqF1Q 暂记帐||未定帐suspense account
|Q?^B a Zi=/w )J{.z !!?TkVyEyM 过期帐||延滞帐overdue account||pastdue account
BnUWg ^E ]+A%37 yXT8:2M y,s`[=CT 杂项帐户sundry account
#%7)a; ' TQ5*z,CkS w;;9YFBdM _9:r4|S 详细帐单||明细表detail account
^xm%~ a&RH_L jM B-UsMO yc+pNC)ue_ 呆帐bad account
xM)6'= x6 N> xdX5 @8*lqV2 5XoM) 会计项目title of account
2"6bz
^>} `3yK<- a'Yi^;2+\ G&
m~W 会计薄||帐薄account-book
-}(2}~{e( 76cLf~|d~ Z0%:j\W4c &&g02>gE 营业报告书||损益计算表account of budiness||business report
e2^TQv2(=e T.}Y&,n$$5 c{
([U +\]Gu
(z< 借贷细帐||交验帐account rendered
4-m6e$p; gCq'#G\Z D$N;Qb #/B g5: 明细帐account stated
8W Etm} 2Gh&h( 3 3zE5vr $b(CN+# 与…银行开立一户头to open an account with
LU/;`In
T~L&c $[UUf}7L
RdBIbm 与…银行建立交易to keep account with
|j~l%d*<w T@A Qe[U'v X,{ 3_ V503 继续记帐to keep account
Wdi`ZE ~7anj. 5] LfJh+"n 5;+KMM:zb 与…有交易to have an account with
Dxy^r*B -9::M}^2 =f!clhO te4= 作成会计帐||有往来帐项to make out an account with
"}V_.I*+ !Au#j^5K-o 2RQ-L "9 f+F 清算||清理债务to make up an account
Z&O6<=bg! `Qjs{H @fb"G4o`: vA}_x7}n( 清洁帐目||与…停止交易to close ones account with
R0%M9;>1 P?S]Q19Q4 2vWn(6` c]zFZJ6M 结帐to close an account
)+R n[MMp |c^ ?tR< f}J(nz>Sh tv26eK
38 清理未付款to ask an account||to demand an account
UWidT+'Sa C!|LGzs0 AgZ?Ry #*:^\z_Jd 结清差额to balance the account with
'qvj[lpGr vd)zvI 2?SbkU/3|P Z"RgqNf 清算to settle an account||to liquidate an account||to square an account
4Y$\QZO xJ2I@*DN fbU3-L? uKXNzz 审查帐目||监查帐目to audit an account
7[w<v(Rc [q_+s 9!
/kyyU #=={h?UDT 检查帐目to examine an account
ZXGi> E [iEz?1., g4eW<
6y~F'/ww 转入A的帐户to charge the amount to As account
O`Gq7=X ddyX+.LMk e"52'zAV- A4cOnG,
以计帐方式付款to pay on account
marZA'u%B1 fjVy;qJ32S Id##367R t`&x.o 代理某人||为某人on ones account||on account of one
r:;.?f@ 10i$ b<O Yu>DgMW hd u2?v@ 为自己计算||独立帐目on ones own account
bD{k=jum
mr^3Y8$s 94?WL p*&0d@'r 由某人收益并负风险on ones account and risk||for ones account and risk
o]Rlivahm 4uo`XJuQ u}gavG l BUJ\[/ 由某人负担for ones account||for account of one
weSq|f b.@a,:" L]|mWyzT #F.jf2h@ 按某人指示||列入某人帐户by order and for account of one
^w.hI5ua) -g]Rs
!w' Z(T{K\)uN <"J]u@| 列入5月份帐目for May account
G$+v |z %)x9u$4W2 N);w~)MYh Wc[,kc 编入某中帐项下to pass to the account of||to place to the account of
:Ko6.| q.VYPkEib >w@+cUto YR9fw 寄出清算书to send in an account||to send in render an account
g4$(%] Ve3z5d:^ ~0a5 9)ALJd,M 支票薄cheque book
:^.wjUI )rD!4"8/A rtRbr_ jdP)y]c 支票陈票人cheque drawer
jC9us>b 3}0\W.jH VN0We<\Z $/++afim 持票人cheque holder
8Ojqm#/f qW0:q.
.B#
.
//U1mDFT 不记名支票cheque to bearer||bearer cheque
Nr4:Gih <Ep L<K% Yf w>x[#e `}}:9d 记名支票||认人支票cheque to order
_\}'5nmw\
`hi=y BO sU ZA!sv i2~uhGJ 到期支票antedated cheque
NXU:b"G
S :8A+2ra& +jGHR&A t *1b|j|5v 未到期支票postdated cheque
]:<!( N{;
!xIv W)In.?>]W /\I6j;$z 保付支票certified cheque
tnRf!A;m Je1d|1!3 p,Ff,FfH
mgq!) 未获兑现支票,退票returned cheque
B `~EA] d }TmOoi(X@
E.oJ[; {ez$kz 横线支票crossed cheque
+I3jI < LVj1NP #DTKz]i? ;b$P*dSG} 普通横线general crossing
,ks2&e |*&l?S ]gk1q{Ql< `8:)? 0Ez 特别横线special crossing
:Ha/^cC/3 z M9#1^X 06&J!,p
: 3S0.sU~_U 空白支票blank cheque
PsY![CPrW 9u B?-. .DCHc,DxA Bt+^H6cb 失效支票,过期支票stale cheque
hi7_jl6 kRp]2^}\s\ F "@% 7xy AM}R#86 普通支票open cheque
)r2Y@+.FN RZOK+!H: iNO>'7s7 b\k]Jx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
I
C`3%^ /WrB>w {%V(Dd[B6 ;O"?6d0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
oxwbq=a6yV b$ G{^ }u Y2-l /k#-OXP~ 支票换现金||兑现to cash a cheque
zC?'Qiuh* _Cmmx`ln ]K=#>rZrB '%N?r,x
C 清理票款to clear a cheque
CWj_K2=d K`4rUEf}V" ]P4WfV
d hnnB4]c 保证兑现to certify a cheque
{!"UBALxc 44]s`QyG L.Y3/H_ =~#mF<z5 填写支票数额to fill up a cheque
SQp|
P*|N)S)X% uZqL'l+/y vB:\ZX4 支票上划线to cross a cheque
FXQWT9Kk~_ jUe@xis<T #NS|9jW th?+TNb^ 开发支票to make out a cheque
q6
CrUn 48^-]}; o3J#hQrl ({f}Z-% 签发支票,开立支票to draw a cheque||to issue a cheque
("$/sT XlmX3RU OgQdyU m4:c$5 透支支票to overdraw a cheque
GABZsdFZ! 5{
c;I<0 Ayz*2N`% _y@28t 背书支票to endorse a cheque
|23F@s1 fr17|#L+s y Zafq"o r$7. 请付票款||清付票款to pay a cheque||to honour a cheque
ClG%zE&i GO"`{|o inP2y ?j agIqca; 支票退票to dishonour a cheque
C{exvLQ HJL! ;i *ap,r&]#F _~kw^!p>Kr 拒付支票to refuse a cheque
?
SFBUX(p E^F"$Z"N _`$Q6!Z)l v"*r %nCi 拒付支票to stop payment of a cheque
X! d-"[ Sj+H{xJi K-qWT7< mF4W4~" 提示要求付款to present for payment
$)lkiA&; ZmA}i`
rRTKF0+ p`tz
*ewC 见票即付持票人payable to bearer
K'A+V ~_ THvx1 n,N->t$i E`HoJhB 支付指定人payable to order
XlppA3JON| 19 5_1?'< MZgaQU g ,K5K?C$k 已过期||无效out of date||stale
N$fP\h^AR &l(T},-X u
3WU0Z` bz*@[NQ 请给出票人R/D||refer to drawer
K#3^GB3P _c5@)I~ 2/-m-5A
xIdb9hm< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
r~b.tpH ,@*5x'auK
Xdvd\H= ;-d b/$O 文字与数字不一致words and figures differ
_u]Z+H" * #yF`_p pb!2G/,.[ @iz Onc: 支票
*
5'8jC"2g
[(X~C*VdxM 时间已过account closed
t]xz7VQ Gb')a/ "x$@^
ak 7% 更改处应加盖印章alterations require initials
2&hv6Y1 Hav &vV pY&6p~\p ]TvMT e$
LC
-Jv,#Z3 时间已过effects not cleared
q<}IO |nMjv]# 7%h;To-<6 P~7(x7/7~ 停止付款payment stopped
*|&Y ,H? FPc`J 175e:\Tw VL#:oyWA 支票毁损cheque mutilated
N"9^A^w8k #}Qe{4L GRc)3
2, Tv%7=P;r 汇款||寄钱to remit||to send money
Tzd#!Lvm:, .ATpwFal C(>!?-. \Z.r Pq 寄票供取款||支票支付to send a cheque for payment
[REH*_ L7ae6#5. 9O
g W@"Rdc- 寄款人a remitter
%[XP}L$ 6;E3|st1
X T
m"B 9>{fsy 收款人a remittee
1 |z4]R,< &Wy>t8DIK (-<hx~ NSVE3 国外汇票foreign Bill
+S+!:IB fb Bu^]^S u<j;+-]8h 6{I7=.V 国内汇票inland Bill
c@A.jc :1d;jx> bAlty}U \p:)Cdn 跟单汇票documentary bill
p,=IL_ =2q#- ,t B9l~Y/3| "Lvk?k
)hx 空头汇票accommodation bill
2UQF:R?LQ Le83[E*i we}xGb.u Q7amp:JFb 原始汇票original bill
Q 1i5"'][ 0H rvr E2|M#Y uV|F3'jT 改写||换新票据renewed bill
F]RPM(!5O) LYAGpcG {~&] +wG
*qI 即期汇票sight bill||bill on demand
eNfH9l2k =lv( R(t%/Hvs$ :TVo2Zm[@ …days after date||…days after date…日后付款
.BjWZj O:v#M]
J"#6m&R_q <j,I@% …months after date||…months after date…月后付款
#@nPB. -8)C6"V{ L@RnLaoQ U| yt 见票后…日付款…days after sight||…days sight
/#5rt&q 2V8"jc XN-1`5:4I _9-;35D_ 见票后…月付款…months after sight||…months sight
R;,5LS&*a ;\"5)S foPM5+.G
p7+>]sqX 同组票据set of bills
^G qO>1U zvN7aG ,or;8aYc# g3s5ra[ 单张汇票sola of exchange||sole of exchange
Qraq{'3 #++:`Z +% <kcc3 Obu 6k[BE. 远期汇票usance bill||bill at usance
37n2 #E F.(W`H*1+
H.hKh J<NpA(@^ 长期汇票long bill
^0"fPG` Ww~C[8q W rT_7 Nnn~7 短期汇票short bill
5~>j98K Na]ITCVR @WXRZEz HI1|~hOb' 逾期汇票overdue bill
p Dg!Cs X'.lh#& EAh|$~X s o: o
b} 宽限日期days of grace
+-x+c:
IxA UQI!/6F ^-Ks_4
/=V!lRs 电汇telegraphic transfer (T.T)
FYNUap,A w3iX "w F:Vl\YZ &~<i"
W 邮汇postal order||postal note (Am.)||post office order||money order
K7$Q. l d%#.~Q 7u1o>a%9 mE+=H]`.
p 本票promissory note (P/N)
fyZtwl@6w# ?(khoL t H>\lE2 ]Gj%-5G 押汇负责书||押汇保证书letter of hypothecation
u3cg&lEgT pcd?6jh8 eMOp}.zt| e*<pO@Uy 副保||抵押品||付属担保物collateral security
W;X:U. l7WZ" 6d >0 := <RW Qm[ ) [M 担保书trust receipt||letter of indemnity
eHHU2^I, u#ocx[ ieO w& {6}$XLV3l 承兑||认付acceptance
.<K9Zyi hZ>1n&[@ GB*^?Ii gYpFF=7j<@ 单张承兑general acceptance
sld cI@Z ZSwhI@| *EU1`q* 9)F$){G]vs 有条件承兑qualified acceptance
3D,tnn+J rv~OfL 7*+tG7I @ [MAvU
?; 附条件认付conditional acceptance
REOWSs$' vQ5rhRG)E kCZ'p gE23C*!'&: 部分认付partial acceptance
Q9g^'a