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。
R#KU^]"( 会计报表statement of account
Z :gyz$9w *ui</+ d5d@k R-Sym8c 往来帐目account current
.C(tMF]D, AwN!;t_0+N [-&Zl(9& pot~<d`:K" 现在往来帐||存款额current accout
ce(#2o&` N g,j# V.Mry`9- ;kK/_%gN-G 销货帐account sales
Ho%CDz
z Ts9uL5i .V*^|UXbHi \v/[6&|X0s 共同计算帐项joint account
EV?z`jE9 I@3MO0V^ PW4q~rc=: 0$njMnB2l 未决帐项outstanding account
F[0]/ OJxl<Q=z v>56~AJ ~s{$WL& 贷方帐项credit account||creditor account
,0k;!YK snJ129}A 7o4\oRGV fR|A(u#9 借方帐项debit account||debtor account
Ep}s}Stlr} W8<%[-r _G0x3 54/=G(F 应付帐||应付未付帐account payable
y)*RV;^ <uJ@:oWG7 qWw=8Bq `x|?&Ytmf9 应收帐||应收未收帐account receivable
pXUSLs OKV8zO ;\]@K6m/Ap K%d&E
YoW] 新交易||新帐new account
rs.)CMk53 o}!PQ#`M Yw
9GN2AG Ls%MGs9PI 未决帐||老帐old account
`2snz1>!j {8aTV}Ha2 Q20%"&Xp] _g.{MTQ 现金帐cash account
$u.z*b_yy M_8{]uo >V~E]P%@ ]?*wbxU0 流水帐running account
wj+*E6o-n ceV}WN19l 4Up/p&1@ z @Y;r=v 暂记帐||未定帐suspense account
#F#%`Rv1 nK,w]{<wG! 9gFUaDLo =}*0-\QG 过期帐||延滞帐overdue account||pastdue account
l\mPHA23 `]X>V, ..qCPlK; :>*7=q= 杂项帐户sundry account
_LPHPj^Pg 6pzSp yw!{MO 2?5>o!C 详细帐单||明细表detail account
}
}[2SH'nH Zh,71Umz jF>[?L <m m[S 呆帐bad account
z}@7'_iJ YN,A)w:] NgwbQ7) "{n&~H` 会计项目title of account
RpK@?[4s g*Phv|kI rZF*q2? OPi0~s 会计薄||帐薄account-book
n ;Ei\\p! g
:OI 74u&%Rj Tk>#G{Wb- 营业报告书||损益计算表account of budiness||business report
%;/P&d/ [ }:$yg IcEdG( 6mE\OS-I 借贷细帐||交验帐account rendered
|zU-KGO& pJ=#zsE0 GeqP
Rah ,bd_: 明细帐account stated
2|,VqVb Bwr
x *J dveiQ lk!@? 与…银行开立一户头to open an account with
.6> w'F{> j+!v}*I![ G)YcJv7 @c#(.= 与…银行建立交易to keep account with
B1gR5p 0 @L`jk+Y0vF >sF)BoLc b'y%n 继续记帐to keep account
lFkR=!?= ~>G^=0LT jylD6
IT :DNjhZ 与…有交易to have an account with
Lr+$_ t}r Y@v>FlqI{ 6LZCgdS{ teP<!RKNb 作成会计帐||有往来帐项to make out an account with
NRuNKl.v $xqa{L%B yVfC-Z x38QD;MT 清算||清理债务to make up an account
So6x"1B %xW"!WbJ| Ni>[D"| [ )F<V! 清洁帐目||与…停止交易to close ones account with
rjP/l6
~' NlqImM=r, yu|>t4#GT 3%6?g* 结帐to close an account
"tZe>>I m'U0'}Ld}; +t.b` U`- xo)P?- 清理未付款to ask an account||to demand an account
"M
s
IjSu "4Nt\WQ )+^+sd @W<m4fi 结清差额to balance the account with
5G#n"}T 4| f*eO ;a/E42eN; {:s
f7 清算to settle an account||to liquidate an account||to square an account
o-\[,}T)M Ef\-VKh Iv *<La
9sP0D 审查帐目||监查帐目to audit an account
VTM/hJmwJ +q4O D$} aXVFc5C\ zA 3_Lx! 检查帐目to examine an account
1 zZlC#V
m 5.
Zu. GdwVtqbX W^Yxn
y 转入A的帐户to charge the amount to As account
7$b1<.WX #E?4E1bnB J,hCvm ' QG?nu 以计帐方式付款to pay on account
R-:2HRaA s7<AfaJPF /z!%d%" Dv"9qk 代理某人||为某人on ones account||on account of one
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3Gf2_ \m,PA'nd/ XSDpRo 为自己计算||独立帐目on ones own account
7/H)Az@i45 do%&m]#; EPm/r ok[i<zl;' 由某人收益并负风险on ones account and risk||for ones account and risk
1x)J[fyId +0&/g&a\R `A >@]d 6<]lW 由某人负担for ones account||for account of one
rsQtMtS2 |=w@H]r hrn+UL:d 3<!7>]A 按某人指示||列入某人帐户by order and for account of one
h\o.&6sd bsX[UF ,hVli/
zdYjF| 列入5月份帐目for May account
:]KAkhFkbb |N2#ItBbW tc! #wd+u NJ<F>3 编入某中帐项下to pass to the account of||to place to the account of
o4X{L`m vgPCQO([
| (93gJ D^O@'zP=At 寄出清算书to send in an account||to send in render an account
XZ7Lk)IR gJXaPJA{ DI>s-7 29KiuP 支票薄cheque book
0;k# *#w cr3^6HB fu5=k:/c #a6iuO0I 支票陈票人cheque drawer
M >u_4AY J zl6eo[; Sc0w.5m6 3S{/>1Y 持票人cheque holder
RP"kC4~1 ueudRb ;I}fBZ3
K-4PI+qQ\ 不记名支票cheque to bearer||bearer cheque
S'" Df5 C]6O!Pb0 w{KavU5W F%|h;+5 记名支票||认人支票cheque to order
)8AXm w<#!h6Y= g#bRT*,L iTwm3V
P 到期支票antedated cheque
!g[Zfo2r" Ac@VGT:9 ^[[P*NX3 qP
NR`%}Q 未到期支票postdated cheque
jd:6:Fm zPO9!?7| TH;hO).u
XSR
4iu 保付支票certified cheque
];m_4 h`q1 ]gOy(\B .A|udZ, 未获兑现支票,退票returned cheque
/:
"1Z]@ f|5co>Hk -RwE%cr \e*]Ls#jS 横线支票crossed cheque
:Ye !w$r ?`s8 pPc4 la!~\wpa 9*gZ-# 普通横线general crossing
P
pb\6|* 3fj4%P" jcOcWB| 79gT+~z 特别横线special crossing
!L(^(;$Kgr (QEG4&9 0mE 0 j js(pC@<q5 空白支票blank cheque
J1k>07}| )A6<c%d =x 6P3*Z v
h^VxS 失效支票,过期支票stale cheque
Lbgi7|& ah "o~Cbj l?e.9o2- E GU2fA7x 普通支票open cheque
{: /}NpA$ 4hB]vY\T $Sq:q0 |yCMt:Hk 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
kiEa<-] HMXE$d=[ -7ep{p- ES[G 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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YK_7ip.a[ sHj/; "oyo#-5z 支票换现金||兑现to cash a cheque
)0`C@um F?0Ykjh3 =;L|gtH" [^iN}Lz 清理票款to clear a cheque
-"x$ZnHU _ q"Gix F ,kZU$ F59 TZI 保证兑现to certify a cheque
KNl$3n
X 0GL M(JmK ".%k6W<n WJi]t9 3 填写支票数额to fill up a cheque
7V>M] kh<2BOV I%):1\) Ry&6p>- 支票上划线to cross a cheque
jXJyc'm7 u8^lB7!e/ [E_9V%^ 4+n\k 开发支票to make out a cheque
_c07}aQ ], TeQV?ZQ#} rv;3~'V S:}7q2: 签发支票,开立支票to draw a cheque||to issue a cheque
4H/OBR _1^'(5f$ c-w)|-
ac. H,J8M
{ 透支支票to overdraw a cheque
4-w{BZu
S !-bB559Nv iZ%yd- 3`HV(5U[ 背书支票to endorse a cheque
}H4RR}g $b\P|#A 1C.VnzRnJ M|-)GvR$J 请付票款||清付票款to pay a cheque||to honour a cheque
Kw}'W
8` c ~&O%N G}*hM$F ~[: 2I 支票退票to dishonour a cheque
*Ex|9FCt$ u2I
Cl Xj*Wu_ |ZBw<f 拒付支票to refuse a cheque
g0H[*"hj $]1=\I G3]4A&h9v~ 13PS2 拒付支票to stop payment of a cheque
)jj0^f1!j llDJ@ 6zkaOA46V z#N@ 0R 提示要求付款to present for payment
9L9sqZUB V]&\fk-{ <{pz<io) :,^gj 见票即付持票人payable to bearer
NI5``BwpO Ru XC(qcq g`^x@rj`E .hiSw 支付指定人payable to order
tkhCw/ 5f /`Q e)ZUO_Q$ fVwUe _Y 已过期||无效out of date||stale
iE{&*.q_}> @;kSx":b BY*Q_Et !W0v >p 请给出票人R/D||refer to drawer
Al'3? P2!C|SLK ~
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V]N?6\Op 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
X8|EHb< v:p} B$ z2c6T.1M "3hMq1NQ`g 文字与数字不一致words and figures differ
;=@0'xPEa- fnY.ao1-s[ BHw, 4#F1; *H122njH+T 支票
hcc/=_hA
:EH=_" 时间已过account closed
t
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cAy3^{3: C?Ucu]cW H-%v3d>3 更改处应加盖印章alterations require initials
KG@8RtHsQ &{RDM~ zJXplvaL;
C>~TI,5a3 K#xvu1U
fV:83|eQ 时间已过effects not cleared
b\ PgVBf9
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8*y;# IAEAhqp w*!aZ,P 停止付款payment stopped
]d`VT)~vje PX99uWx5] `kr?j:g HqTjl4ai 支票毁损cheque mutilated
W`&hp6Jq P&q7|ST%N
9
akH U3kyraj 汇款||寄钱to remit||to send money
4sM.C9W RL<c>PY fQ98(+6 H:G1BZjq 寄票供取款||支票支付to send a cheque for payment
,
dp0;nkr xCKRxF X@f}Q`{Ymj Gy)@Is9 寄款人a remitter
smLQS+UE T)CP2U Ve=b16H 1U\z5$V 收款人a remittee
I0a<%;JJW s<Fl p `"~%bS njw|JnDv 国外汇票foreign Bill
ETLD$=iS c(%|: P^ !by\9
?n 8Eq7Sa 国内汇票inland Bill
!Uc T RI yEoV[K8k 2"5v[,$1H nOz.G" 跟单汇票documentary bill
05k0n E
;>YzEo ,(4K4pN o]:9')5^ 空头汇票accommodation bill
v}x&?fU ` *#Wdc O`- Wm3X[?V yZ`wfj$Jj 原始汇票original bill
MS]r:X6 gO^gxJ'0t @K]|K]cby ]tDDq=+v 改写||换新票据renewed bill
h}EPnC} Lk$B{2^n %[yJ4WL x;')9/3 即期汇票sight bill||bill on demand
ZW}_Qs j)GtEP<n# [mHdG2X :h V7>
rr …days after date||…days after date…日后付款
^VACf|0 rt|7h>RQ F/A|(AH' ${)b[22": …months after date||…months after date…月后付款
L^Fy#p /SrAW`;" 9I/N4sou uH-)y,2& 见票后…日付款…days after sight||…days sight
T n}s*<=V eN~=*Mn(za \j)E5b+ l$'wD hN* 见票后…月付款…months after sight||…months sight
lA-h`rl/ )tpL#J A= {UL z"4~P3>{g 同组票据set of bills
d'I"jZ Qdp)cT *|E[L^ wuqJr:q*# 单张汇票sola of exchange||sole of exchange
0C*7K?/ KK%M~Y+tU' \B
7tX Y)a^(!<H< 远期汇票usance bill||bill at usance
pXK^Y'2C! Pco'l#: ^Va1f'g 4 N7^? 长期汇票long bill
gRT00 LYg-
.~<I 3<zp ,i@:5X/t 短期汇票short bill
ff1c/c/ D#/Bx[ UOmY-\ &c !7&5` q7 逾期汇票overdue bill
H]jhAf<h E=w1=,/y {$Gd2gO 9
5RBO4w%w 宽限日期days of grace
O s.4) ]}(H0?OQR E\2%E@0# t>B;w14 电汇telegraphic transfer (T.T)
}Ys>(w iRi-cQVy FtC^5{V+V 8&Y^""#e) 邮汇postal order||postal note (Am.)||post office order||money order
E1U",CMU aCLq k' }I6vqG f.`*Qg L 本票promissory note (P/N)
qXjxNrK q=qcm`ce Q'mM3pq4r J{&H+rd 押汇负责书||押汇保证书letter of hypothecation
,T8 ~L#M~ Km6YP!i 0tB0@Wj 1q1jZqno 副保||抵押品||付属担保物collateral security
a"g!e^ VEw" ^4Ah_U B i<Q=x'Z; 担保书trust receipt||letter of indemnity
B[?CbU l/
; _8)*]- }t1a*z 承兑||认付acceptance
nSAdCJ;4 W#C*5@ 8 ;x1PS x`IEU*z# 单张承兑general acceptance
~Ti'FhN ["e3Ez v(D;PS3r
7 &7wd?)s 有条件承兑qualified acceptance
4J([6< Hi`//y*92H 0aa&m[Mk KC#q@InK 附条件认付conditional acceptance
D^3vr2 JOLaP@IPT >:!X.TG$ pKrN:ExB"\ 部分认付partial acceptance
Eq\M;aDq