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。
pvt/{ 会计报表statement of account
6T~+vT A<H]uQ> W!8$:Ih_Z .Sw4{m[g 往来帐目account current
lbIW1z%:sy 6k,@+@]t. <F_w4! o>]w76A^( 现在往来帐||存款额current accout
5r8
[" gHUW1E oIE(`l0l Brg0: 5H
销货帐account sales
AS0(NlV PTpCiiA@ 1: cq\Y "OUY^ cM 共同计算帐项joint account
{3vm] -$s1k~o jj `0w@ G@ybx[_[@ 未决帐项outstanding account
H!y@.W{_ ZKI` ; J=^5GfM)J O{]}{Ss 贷方帐项credit account||creditor account
<C"}OW8 K24y;968 Dh{P23} ?\Y7]_]/ 借方帐项debit account||debtor account
uTbMp~cYB QQHC
1 z5:3.+M5 Rx%kAt2X 应付帐||应付未付帐account payable
NFIFCy! a3Z()|t> )Knsy *=E4|>Ul, 应收帐||应收未收帐account receivable
`~=Is.V[ 0Z
%<H\Z |@-y+vbA* rUiUv(q 新交易||新帐new account
U8g? Pt;\]?LVrD +xmZK<{< ~}~ yR*K% 未决帐||老帐old account
y7*^
H ^n]?!BdU Z[j-.,Qu &zP\K~Nt 现金帐cash account
I#p-P)Q%S HZ2 zL17 ~b4fk^u`+ J_|>rfW 流水帐running account
V|0UwS\n HoM8V"8B +n`^W( R?%|RCht1 暂记帐||未定帐suspense account
3^&pb n_] OYG>U gD fVY%[Z \=~<I 过期帐||延滞帐overdue account||pastdue account
bL7mlh =WP}RZ{S %^E>~ 7
~ Bo*UM 杂项帐户sundry account
z<P#djx PsD]gN5" t!Av[K Nb{oH +$b 详细帐单||明细表detail account
|y=D^NTG r>q`# ~ ` }Hnj* 4'; [' 呆帐bad account
DFjkp;`1 ')FNudsC ;6)|'3.B9 9k"nx ," 会计项目title of account
||,;07 r*3XM{bZ/@ %BHq2~J g-(xuR^* 会计薄||帐薄account-book
Qg oXOVo6 uTJ?@^nq z?YGE iR/} ->#7_W 营业报告书||损益计算表account of budiness||business report
C"mb-n7s j+ys&pDczm I2l'y8)d hQ8{
A7 借贷细帐||交验帐account rendered
$fvUb_n ZyWC_r! y! 1NS p9sxA|O=y
明细帐account stated
Vis?cuU/ ,zyrBO0 Eq %yrP: fg/ XKK*RVs# 与…银行开立一户头to open an account with
QY fS- 6qA{l_V r#~6FpFVK^ 2I4P":
q 与…银行建立交易to keep account with
LtvyWc` 4* hmeS" Mo<p+*8u: LOYv%9$0*p 继续记帐to keep account
Zj^H3h Qqaf\$X 5astv:p,P FxT
[4 与…有交易to have an account with
\%VoX`B NV;tsuA| ^b.J z} 8ksDXf`. 作成会计帐||有往来帐项to make out an account with
/kq~*s p 5'\< gQ 7I
ZqGq%8\.s
清算||清理债务to make up an account
TP^0`L t8[:}[Jx ouI0"R&@ 1FX-#Y`e 清洁帐目||与…停止交易to close ones account with
+Snjb0 x/<.?[A yiU dUw/ DQ}]'*@? 结帐to close an account
),Rj@52l <.2Z{;z ij),DbWd 3N21[i2/m 清理未付款to ask an account||to demand an account
M/qiA.C@W %"6IAt M@3H]t? *$1)&2i 结清差额to balance the account with
b6(yyYdF ^eRuj)$5A _V?Q4}7d/ /_|1,x-Kx 清算to settle an account||to liquidate an account||to square an account
!]nCeo ^pP
14y*go 9+']`=a: 90!Ib~7zH 审查帐目||监查帐目to audit an account
k|D!0^HE[ G!IQ<FuY CAA~VEUL y()( 8L 检查帐目to examine an account
1d"P) 3dQ GwULtRa/ 4Ojw&ys@V 5 $J 转入A的帐户to charge the amount to As account
+*q@= P,
"gz;Q `<n:D`{dZ K&h6#[^\d 以计帐方式付款to pay on account
ZJ(!jc$"*% mI%/k7:sf As`^Ku& A.b#r[ 代理某人||为某人on ones account||on account of one
68*{Lo?U luT8>9X^:a 5,Y2Lzr 1^3#3duV 为自己计算||独立帐目on ones own account
2cg z
n@ a5M>1&j/eC Q:\hh=^ 0Pk-FSY|f 由某人收益并负风险on ones account and risk||for ones account and risk
P$Q&xN<#) w$4Lu"N: 4;||g@f'[ ?
h%+2 由某人负担for ones account||for account of one
$5r,Q{;$ vp@+wh]# `9l\~t(M
ihrrmlN? 按某人指示||列入某人帐户by order and for account of one
v2{s2kB= MV}]i@V )|x5#b-lz v"+E
Bfx 列入5月份帐目for May account
"_j7kYAl M'iKk[Hjfx l0{DnQA>I Tt|6N*b' 编入某中帐项下to pass to the account of||to place to the account of
(SK
5pU 1`{ib
h6 i{5\7. 3~ZVAg[c 寄出清算书to send in an account||to send in render an account
w ZAXfNA . $YF|v[= F.D
1;,x 5QJL0fc 支票薄cheque book
nif'l/@" su;S)yZb I/jr`3Mj 8zWPb 支票陈票人cheque drawer
w>_EM&r6~u Zd
,= sEyl\GL c&-$?f
r 持票人cheque holder
{W<-f? VYo;[ue([ u$8MVP o q)"1 不记名支票cheque to bearer||bearer cheque
El
s= :4 Q0\5j<'e W2h[NimU wtLMc 记名支票||认人支票cheque to order
0K0=Ob^(e /ASI0h
Tpx,41(k ^\jX5)2{ 到期支票antedated cheque
LW5ggU/ !p2,|6Y`y I>Fh*2 Cpv%s
1M 未到期支票postdated cheque
`+c9m^ e~]e9-L>I s,H(m8#> q.Z#7~6`3 保付支票certified cheque
a' o8n6i y4rJ-
9?chCO(@ ky$:
C,1t 未获兑现支票,退票returned cheque
}AZx/[k
|z l zP
S
RT J&65B./mD9 yc=#Jn?S 横线支票crossed cheque
@ ]wem sNmC#, @i-@mxk6< FKnQwX.
0 普通横线general crossing
.t[ZXrd|0 t0d '> SLOYlRGCi EiP&Y,vT 特别横线special crossing
P3ev4DL _|wY[YJ[ Tc5OI' -V 1"B9Z6jf 空白支票blank cheque
PG[O?l TxxB0 j{Jc6U (`.qG
&6p 失效支票,过期支票stale cheque
X3L[y\ <;0N@
cW\Y?x
!XA%[u 普通支票open cheque
(i0"hi ^
R^N`V -L
3
|
9k
Z6([/n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
c$<O0dI (VPM>ndkw vp75u93 pMZf!&tM 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:Z]hI+7 K-k.=6
mS
V& j.>Y qb&NS4# 支票换现金||兑现to cash a cheque
1o~U+s_r n
5*{hi mImbS)V *5_8\7d 清理票款to clear a cheque
QDgEJ%U- %OTA5 c]!D`FA*K q|$>H6H4b 保证兑现to certify a cheque
!0
csNg! } .H Fm'p $ X=D9
h t6g)3F7 T 填写支票数额to fill up a cheque
%v+fN?%x,d Kg TGxCH h[
ZN >T CVSsB:H6e 支票上划线to cross a cheque
m`\i+ <,4R2' 0.BUfuuh BUA6( 开发支票to make out a cheque
|RAQ% VXm ks%7W
- @
+\S!o3m #C,f/PXfaB 签发支票,开立支票to draw a cheque||to issue a cheque
jPYe_y e=n{f*KG` 'f?&EsIV? ~Riu*< 透支支票to overdraw a cheque
K)Xs L X!#i@V .xLF}{u ldCKSWIi- 背书支票to endorse a cheque
F@K*T2uh VkTl
Pmr X#kj
t)W oLqbR? 请付票款||清付票款to pay a cheque||to honour a cheque
qzHqj; <jRFN&"h} Ub'%pU [*?_ 支票退票to dishonour a cheque
8pq-nuf
|K e@,u`{C[ eb.cq"C <h@z=ijN 拒付支票to refuse a cheque
+i`Q 7+d Oa}V>a zOiY0`= pg?i F1 拒付支票to stop payment of a cheque
ANFg]g.Az V@f
6Lj b,rH&+2H =##s;zj(% 提示要求付款to present for payment
uFm+Y]h &weY8\
HD Yt/SnF
`j}_BW_ 见票即付持票人payable to bearer
:zj9%4A %7NsBR!y 0tW<LR-}E (!0j4' 支付指定人payable to order
Tbi]oB# %l8*t$8 0E?s>-b b@2Cll# 已过期||无效out of date||stale
XJ:>UNf5; B|Fl,55 `\/toddUh[ %K%^ ]{ 请给出票人R/D||refer to drawer
@@%i(>4Z /]/>jz> GJIWG&C03 %Le :wC 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8:P*z +
%MO7vL XdGpW
c?!YFm 文字与数字不一致words and figures differ
m feMmKFu\ C5PmLiOHY> (2 T#/$ E7X!cm/2< 支票
<$i"zb
]DC;+;8Jc 时间已过account closed
XOysgX0g
* MSBjH| O;X(pE/G mVv\bl?< 更改处应加盖印章alterations require initials
~|CJsD/ >
$w^%I ]a$Wx vgq Z0[)u_< ^w:OS5 %R
w~kHQ%A 时间已过effects not cleared
:vc[/< -ajM5S=d* V&Xi> X8 $nB-ADRu@ 停止付款payment stopped
lQV|U;~D ;YK!EMM4!h \4h>2y *2JH_Cj` 支票毁损cheque mutilated
ds*m6#1b {8^Gs^c
c cS<TmS! V#ndyUM; 汇款||寄钱to remit||to send money
'oz hz2s H-eEhI(;O ! jbEm8bt
jW-;4e*H=V 寄票供取款||支票支付to send a cheque for payment
SU?wFCGT% X^zYQ6t /635B*g t*{,G
k 寄款人a remitter
9o-!ecx} )46
0Ed %mY| #F_'}?09% 收款人a remittee
[RAj3Fr0 +yzcx3< jja{*PZ6H oi7
3YOB 国外汇票foreign Bill
9*#$0Y= :e1'o JXpoCCe )-=2w-Z
X 国内汇票inland Bill
-#hK|1] ; D1FAz f#@S*^%V$ C&=x3Cz 跟单汇票documentary bill
yZq?B CV '&4oq ]#F q>E as>:\hjP## 空头汇票accommodation bill
82lr4 `SCy<w3$+[ 53B.2
4Tm :@.C4oq 原始汇票original bill
(nGkZ}p e#tIk;9Xz `)"tO&Fn 5v"Y\k+1 改写||换新票据renewed bill
AlO,o[0 "X`RQ6~]> r,5-XB P3G:th@j= 即期汇票sight bill||bill on demand
z1F9$^ xJ-*%'(KZ y =R
aJm M~-h-tG …days after date||…days after date…日后付款
VSh !4z1 JfMJF[Mb
XTV0Le\f h%'
N hV …months after date||…months after date…月后付款
*/nuv
k (wife#)~ bZ/
hg
qS $57\u/(
见票后…日付款…days after sight||…days sight
7R: WX: Yt{ji _74UdD{^o B~?c3:6 见票后…月付款…months after sight||…months sight
HL@TcfOe~ 6z Ay)~ zhX;6= X2 D ZVXz|g 同组票据set of bills
l8^y]M r&SO:#rOSM GA\2i0ow NEMEY7De2 单张汇票sola of exchange||sole of exchange
L;3aZt,#O ha5e(Hj? V{0%xz # 6+iK!&+= 远期汇票usance bill||bill at usance
p'}lN|"{O k52QaMKa~A 8'KMxR ilv _D~|
长期汇票long bill
BhLZ7 * gGI8t@t: 7%4.b7Q )A"jVQjI%w 短期汇票short bill
pw3(t as(*B-_n~ VG)=
"g[%) +#~O'r]%GG 逾期汇票overdue bill
@ u+|=x]; KY
g3U .a,(pq Jg /ERNS/w 宽限日期days of grace
"R23Pi )pS8{c)E dQ<(lzS~ Ihg~Q4t 电汇telegraphic transfer (T.T)
MKC$;>i D-pX<0-y \!<"7=(J{4 <(YF5Xm6$h 邮汇postal order||postal note (Am.)||post office order||money order
$@2"{9Z 333u] y@3kU*-1 oIb)
Rq!m 本票promissory note (P/N)
[/OQyb4F< p![&8i@ym A*F9\mjI5 y"-{$ N
押汇负责书||押汇保证书letter of hypothecation
b@6:1x Xhse~=qA >jMH#TZaX
/PqUXF 副保||抵押品||付属担保物collateral security
BSKEh"f )[jy[[K( IY)5.E
_ %K zbO0 担保书trust receipt||letter of indemnity
g\&2s, ,dcg?48 hJ[UB Rg&19}BU 承兑||认付acceptance
;&kn"b}G; y9!:^kDI RdI};K _CE9B e\ 单张承兑general acceptance
qlUzr.^- 5
`=KyHi:b JYV\oV{ v459},!P 有条件承兑qualified acceptance
k 4B_W dIJGB== l.oBcg[ V#J"c8n 附条件认付conditional acceptance
h0Jl_f#Y zMGzReJ `W"G!X- A(+:S"|@ 部分认付partial acceptance
TwFb%YM