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。
s!@=rq 会计报表statement of account
sb}K%
- N753 <V$Y6(uMs cuQ7kECV 往来帐目account current
\!UF|mD^tG ~KAp\!, HJfQ]p'nK2 qe5tcv}u 现在往来帐||存款额current accout
vo(g0Au) <JL\?)}
n ~aJW"\{ 3$?9uMl# 销货帐account sales
mUrS&&fu8 nDHHYp }uF[Ra [$( sUc(% 共同计算帐项joint account
&/>;LgN n|70x5Z?}J JrCf,?L^ a^*cZ?Ta 未决帐项outstanding account
z(g%ue\ SON^CvMs{ KInUe(g<9M ^))PCn_zb 贷方帐项credit account||creditor account
r6d0x wr$cK'5ZL @Jb@L l |08 借方帐项debit account||debtor account
f >mhFy MV"E
?}0 (3
IZ E4sn[DO 应付帐||应付未付帐account payable
2d-TU_JqX e[x?6He,$ +1otn~(E RLdlz 应收帐||应收未收帐account receivable
dT5J-70Fl
#4vV%S j 0g5<M eWb0^8_ 新交易||新帐new account
*j|/2+
pq !]$V9F{K k2EHco0BG [Ja)<!]< 未决帐||老帐old account
)R jb/3*! @GN(]t&3 YV5Yx-+3w$ r5t;'eCea 现金帐cash account
H@K#|A=a S5uJX#*; uQH%.A To3^L_v" 流水帐running account
B4`2.yRis Y\.-v
\uJu LtC~)R fv|]= e 暂记帐||未定帐suspense account
!Tv?%? 2l iV5}U2Vh <^d!Vzr] hHcJN 过期帐||延滞帐overdue account||pastdue account
I[}75:^Rt ^#]c0 3^{8_^I EJ1Bq>u7 杂项帐户sundry account
a
"R7JjH Fj
S%n$
j:
7*3@f >xT^RYS 详细帐单||明细表detail account
q[-|ZA bbr }K2
/&kZ 1Fv8T' m;
dm|4L^ 呆帐bad account
2;8Xz6T WrNLGkt k!T|)\nc+ M)L/d_4ka 会计项目title of account
2z4<N2!M 'iJDWxCD bG"HD?A_ >QXzMN}o 会计薄||帐薄account-book
LIF|bE9kd +#4]o
}6G 1!vPc93 $$ X2qv^G, 营业报告书||损益计算表account of budiness||business report
<$%ql'= aR _NyA Bz?l{4". u#1%P5r&X 借贷细帐||交验帐account rendered
]nQ+nH 9 CB\n ]bm
=LA Jm4#V~w 明细帐account stated
{3LA%xO +]c/&Xo! {(4# )K2g% JBz}|MD 与…银行开立一户头to open an account with
b(l0js ?OE#q$ g joqWh!kv7U $/+so;KD 与…银行建立交易to keep account with
F|Q H I.1D*!tz /t*YDWLg Z0$]
tS 继续记帐to keep account
e'34Pw!m =Q-k'= 6\ `?"6l5d.] \6o\+OQk 与…有交易to have an account with
?Nf
5w ?R|th Z PnA?+u2m b0rX QMu 作成会计帐||有往来帐项to make out an account with
zPR8f-U vw [[WF0q
wO7t!35 ?sXG17~B
m 清算||清理债务to make up an account
: lgi>^ pI
Sp*& D<b
I2 ^]>
aHz9 清洁帐目||与…停止交易to close ones account with
GKZN}bOm\ :_xh(W+2< v*z(@<Y H=p`T+ 结帐to close an account
/aY pIMi9} .po>qb6 T p<s1'" OX\$ nQ\o 清理未付款to ask an account||to demand an account
?,)"~c$hZ KxIyc7. hi|! ]a?bzOr, 结清差额to balance the account with
x GH
1epf /:Lu_)5 D//=m= _Zc4=c,K 清算to settle an account||to liquidate an account||to square an account
w<NyV8-hL MzkkcQLK fPqr6OYz 19t{|w< 审查帐目||监查帐目to audit an account
=sgdkAYwP Xj@+{uvQB fDh]tua X(*!2uS 检查帐目to examine an account
Y3Oz'%B =-#G8L%Q O=}g4c t
Rm+? 转入A的帐户to charge the amount to As account
8 lT{1ro o6a0'vU>< ^YlI>_3s ZVih =Y-w 以计帐方式付款to pay on account
Y@uh[aS! :Ht;0|[H UzG[:ic% V
'.a)6 代理某人||为某人on ones account||on account of one
7TX2&kMoc nP3
E 2g-` ]Vqb ru9zTZZD 为自己计算||独立帐目on ones own account
[f/I2 O_~7Glu n3KI+I%nQ "_1)CDqP 由某人收益并负风险on ones account and risk||for ones account and risk
k N7B
d} %*}Y6tl '| W7sn+g\
Dw6 fmyJ: 由某人负担for ones account||for account of one
w@-M{?R vB'>[jvA| >jg0s)RA' !&^g
aUa{ 按某人指示||列入某人帐户by order and for account of one
H t(n%;< 3Q^fVn$tk GVGlVAo|@ neZ.`"LV 列入5月份帐目for May account
hz:pbes xc@Ss[ #xh_ }UwO<# 编入某中帐项下to pass to the account of||to place to the account of
iUi>y.}"P soRv1) el 88s/Q0l zUJZ`seF 寄出清算书to send in an account||to send in render an account
!69&Ld p'_%aVm7 I:cg}JZ>| <ABX0U[* 支票薄cheque book
sgUud_r)4 R%Y`=pK>} ]6r;}1c
w >; L{ 支票陈票人cheque drawer
=q7Z
qP , t5 ' Yr.sm!xA yw-
8#y 持票人cheque holder
H,unpZ( V~G`kkNy : 18KR*;p W !w, f; 不记名支票cheque to bearer||bearer cheque
ElhRF{R F,BOgWwP "TyJP[/ +ZMls
[ 记名支票||认人支票cheque to order
G2bDf-1ew ^!<dgBNj `
.jzuX PXzsj. 到期支票antedated cheque
GPz(j'jU 'rp }G&m {9Y+.46S Dl(3wgA 未到期支票postdated cheque
_|[UI.a L!0OC''C e}/Lk5q! Q1d'~e 保付支票certified cheque
lGwl1,= _.IxR
k)T I-y#Ks1p+ X+L) -d 未获兑现支票,退票returned cheque
VVH.2&`I [FA{x?vkf
{vUN+We )'17r82a 横线支票crossed cheque
N{
Z
H $vC1 K5sLk wO ?+Nh m(RXJORI 普通横线general crossing
@1.QEyXG B~o\+n 1XM^8 .; NH$r
Z7$ 特别横线special crossing
Bjk]ZU0T jK \T|vGJa (py]LBZ &%})wZ+Dj 空白支票blank cheque
mxb(<9O ~|<WHHN( il|1a8M2~ rSXh;\MfB4 失效支票,过期支票stale cheque
~gB>) ] L}@c6fHG u[nyW3MZ dJT]/g 普通支票open cheque
ono4U.C9 =]:> "_jN
;"(foY"L zSo)k~&[3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
[2"<W!p o-}R?> n1!?"m! !r#?C9Sq 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
LPMU8Er t#q<n:WeYU /rUo{j ^G6RjJxqp8 支票换现金||兑现to cash a cheque
A.hd
Kl Cvn#=6V3 s
C9&Dgkk pdE3r$C 清理票款to clear a cheque
| WvU q h;6lK$!c |V<h=D5W _YcA+3ZL 保证兑现to certify a cheque
jDQZQ NS H54R8O$ 2W4qBaG$= Z!ha
fhcX 填写支票数额to fill up a cheque
ABUSTf< sQMFpIrr _YF%V;X o6V}$wT3J 支票上划线to cross a cheque
Iu$K i 4~B>
9<$e> .A6(D$O k :=J,z,H_U 开发支票to make out a cheque
*zr(
Zv dd]/.Z \Gc+WpS( m9/}~Y#k 签发支票,开立支票to draw a cheque||to issue a cheque
Nm|!#(L lbpq_= qh`t- 5}`_x+$%(` 透支支票to overdraw a cheque
OF\rgz uDEvzk42 O BN2 ) j ;<leKcvhQ& 背书支票to endorse a cheque
St
e=&^ e o pD5 9(@\&>) YCP
) %} 请付票款||清付票款to pay a cheque||to honour a cheque
u9N 1pZ~ ^Vpq$'! ~Q\3pI. | l8?>>.<P= 支票退票to dishonour a cheque
%Ah^E$&n2 at)~]dG }mAa}{_ aoXb2 2]{ 拒付支票to refuse a cheque
eM+!Y>8Y p`l0?^r
c" @;'o2 a[ex[TRKe 拒付支票to stop payment of a cheque
gSh+}r<7 ~c&bH]cj cJrmm2.0kD 2RX!V@z.G 提示要求付款to present for payment
bua+I;b zzyHoZJP ~-I+9F
YxP&7oq 见票即付持票人payable to bearer
U-|NY Z:*76PP, (2=Zm@Zpf )Q.>rX,F 支付指定人payable to order
)gMG#>up@ l?Ya"C`FL cZ|\.0- u,UmrR 已过期||无效out of date||stale
% ClHCoyA #Y4=J
6 T3^GC X|!@ e:5bzk!~ 请给出票人R/D||refer to drawer
(JM5`XwM
^pYxKU_O 0:T|S>FsAm uH(f$A 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f`;j:O =17t-
[ PF53mUs4 .dav8n* 文字与数字不一致words and figures differ
bLwAXW2K+ }&[ M#8uv-L x
= 5N3[5 支票
D8xmE2%
6E^.7%3 时间已过account closed
D/Mi^5H) hUF5fZqii } x2DT8u xjVS 更改处应加盖印章alterations require initials
fe9LEM8j c|#8T*`C fyByz=pl #':fkIYe' nuw70*ell
{PVW D7 时间已过effects not cleared
< Pky9o; FN8NTBk "*Tb"
'O J%
,*isEL 停止付款payment stopped
egq67S <kx&w(= *^:N.&] Mw;sLsu 支票毁损cheque mutilated
o
!vE~ MpF$xzh L:i-BI`J Qx+%"YO 汇款||寄钱to remit||to send money
Ro9tZ'N!S
=
fO5cA6Z Yo|,]X>/ mD^jd+ 寄票供取款||支票支付to send a cheque for payment
n\^Tq<] a lLF-{ ,"HL~2:~ /JWGifH 寄款人a remitter
jbS\vyG uA#P'? 5) pj]S!]- @
<
Q|5 收款人a remittee
5nKj
)RH7M rV T{90, Yi$vg ]hFW73FV 国外汇票foreign Bill
(adyZ/j d%V*|0c) Z|l
qb= p
_${Nj 国内汇票inland Bill
IX>d`O61*g =*r])Vg^ K|:@Z .P7"e5ge 跟单汇票documentary bill
TX&Jt% !qM=a3 P_Gw-`L5T 5Hw~2 ?a, 空头汇票accommodation bill
7~5ym15* LC'{p MMx9(`t*. H\0~#(z?. 原始汇票original bill
U'<KC"f:'! 3%(N[&LU 8[E!E)4M [YUv7|\ 改写||换新票据renewed bill
p IU&^yX> 7Z-O_h3;)@ aPm`^
q UHTvCc 即期汇票sight bill||bill on demand
&GB:|I'%7 IHcD*zQ &3TEfvz [Z}9>~m …days after date||…days after date…日后付款
29?,<bB) d;>#Sxf `CgaS# woD>!r>) …months after date||…months after date…月后付款
RF%KA[Dj |~X ;1j! --|Wh^i>? 9.a3&*tV[ 见票后…日付款…days after sight||…days sight
OslL~< \<y#R~7s ).sRv6/c c0;t4(
&8 见票后…月付款…months after sight||…months sight
enSXP~9w A8oo@z68n> bqnNLs<N L.jh 同组票据set of bills
/o
R<A 'Pn3%&O$ 7:)n$,31FW 8p@Piy{
p 单张汇票sola of exchange||sole of exchange
TiO"xMX AigS!- qT`
k*i? /.o^R6 远期汇票usance bill||bill at usance
uoX:^'q
\8?Tdx= !,V
a(E|= OG~6L4" 长期汇票long bill
RkBb$q
9F] m6[0Kws& fM^qQM[lG 8\5 T3AF 短期汇票short bill
:]^P1sH[ 2gq9k}38 sU@nc!&Y@ 7w/4QiI 逾期汇票overdue bill
;[u%_
sSi6wO$ G
%Q^o5m l33Pm/V2? 宽限日期days of grace
Y!gCMLL b+&%1C fH> NJK; \3S8 62B7 电汇telegraphic transfer (T.T)
<\
}KT*Xp $l|qk z t`,`6@d Ko&>C_N 邮汇postal order||postal note (Am.)||post office order||money order
ZfgJ.<< 'zGo?
a 6Qy@UfB "huFA|
` 本票promissory note (P/N)
oze& lo,$-bJ,<, yX0dbW~@y < VSA 押汇负责书||押汇保证书letter of hypothecation
7TDy.] G6F
Ep` L"j
tf78 UM6(s@$ 副保||抵押品||付属担保物collateral security
.P MZX%*v ^WNrGF <RG|Dx[:= X7i/fm{l' 担保书trust receipt||letter of indemnity
}C>{uXv 5wh|=**/ thvYL.U: ZObhF#Y9 承兑||认付acceptance
nC}6B).el pD01,5/ 2U:H545]] 8qEVOZjV& 单张承兑general acceptance
CCWg{*og S&\L-@ K?zH35f$ cvfr)K[0 有条件承兑qualified acceptance
yz LpK; h}cy D7Wn /i-J&*6_ HsHB!mQV 附条件认付conditional acceptance
j;fpQ_KL c(n&A~*AJ% de;GrPLAi [5MJwRM^!; 部分认付partial acceptance
ulkJR-""&