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。
k{Ad(S4J& 会计报表statement of account
9Su4nt`i k4i*80 zv.R~lMtY *h([ai"1- 往来帐目account current
vIzREu|5 &AUtUp
kOo Q{K
'#
3fBV
SFVS 现在往来帐||存款额current accout
u$M,&Om 2oBT
_o%/J UA0
j# uE'O}Y95 销货帐account sales
8GN_3pT A.YXK%A% UgD|tuz] /8Wfs5N 共同计算帐项joint account
a*kvU "] fex<9'e Bz+zEXBC 6,~Y(# 未决帐项outstanding account
Z~S%|{&Br +`RQ^9 ovXU +8 #Ch*a.tI@ 贷方帐项credit account||creditor account
<6rc8jYz x9!3i{_ /}kG$~
q}xYme4 借方帐项debit account||debtor account
V$?@
z>7 y&&%%3 d!P3<:+R[ tEam6xNf, 应付帐||应付未付帐account payable
Y W9+.Dc` zBjtPtiiI8 "ZYdJHM UE\Z]t! 应收帐||应收未收帐account receivable
V zTHW5B ]I
^b&N c>b!{e@* ,
RKl 新交易||新帐new account
,
'Sj:l 0d|DIT#>? $p;<1+! b/soU2?^ 未决帐||老帐old account
e0z(l/UB V1-URC24vd \8<ZPqt9 [C^&iLX/F* 现金帐cash account
DQI
b57j )q|a Sd "p@EY|Zv%I eHl)/=' 流水帐running account
A)%!9i) 8\VP)<< T0e- X @>Bgld&vl 暂记帐||未定帐suspense account
LX8A@Yct T
B(K&3_D 2
r';)8: oAprM Z7Y 过期帐||延滞帐overdue account||pastdue account
p>=i'~lQ6 dMw}4c3E )&{<g
yS1 E=#
O|[= 杂项帐户sundry account
=@ d/SZ|(E +(U;+6 b XVfw0-O K6EG"Vv
! 详细帐单||明细表detail account
<8iu :nR {oftZXwf s1>d)2lX ){I!orQ 呆帐bad account
~?JNI8 ty\F~]Oo ^61;0 [/Sk+ID 会计项目title of account
j"r7M|Z+V
n@$("p J3QL%# t2LX@Q" 会计薄||帐薄account-book
)]tf|Mbu gp<XTLJ@> Ws/\lD ]%2y`Jrl^W 营业报告书||损益计算表account of budiness||business report
lx{ '
bzv c5(4rT{(m :|%1i>O F*-+5nJ&@ 借贷细帐||交验帐account rendered
6L<QKE= ,4HZ-|EOZ lOy1vw' Oy_%U* 明细帐account stated
hem>@Bp'V @]YEOk- RxE.t[ `-w, 6 与…银行开立一户头to open an account with
%v4*$E!f : G'a"%x / ?'FSWDU 3Z}v%=5
" 与…银行建立交易to keep account with
l4gZHMh' wx8Qz,Z K=1prv2 @|:yK|6O 继续记帐to keep account
H=*lj.x 9]vy#a# g(C/J9J JAX`iQd 与…有交易to have an account with
9@8'*a{`m dpvEY(Ds &2nICAN[ ! u@JH` 作成会计帐||有往来帐项to make out an account with
d&lT/S pJJOy i&q_h>ZTg h_Ssm{C\ 清算||清理债务to make up an account
d;nk>6<| L d{`k XAN.Plk zY2x_}#Q\" 清洁帐目||与…停止交易to close ones account with
vdh[%T,&
hC4
M}(XM |]~], L}7 TM:% 结帐to close an account
w"O{@2B3:H 55ft,a
9g|99Z T$sm}= 清理未付款to ask an account||to demand an account
NHcA6y$Cz KGGnypx` TK0WfWch ,/qY 9eh 结清差额to balance the account with
.Fx3WryF fWf't2H& U02 p,tkVedR 清算to settle an account||to liquidate an account||to square an account
3:)_oHq uPC(|U% &Ez+4.srkh |h\A5_
0_ 审查帐目||监查帐目to audit an account
IBUF
Xzl wD/jN: /l+"aKW
2 `dWnu3r; 检查帐目to examine an account
L
F&!od9[ )%<,JD MdFFt:y: /([a%,DI 转入A的帐户to charge the amount to As account
r?w>x` ]E)D})r`# ,J=l Hj RY3=UeoF 以计帐方式付款to pay on account
`(DHa=s1 F&lH5 ; K,5qs xL
ms|jS 代理某人||为某人on ones account||on account of one
j\NCoos "3'a.b akw hgbf"J6V8 o2;Eti 为自己计算||独立帐目on ones own account
Qp
A$=' 0~P]Fw^w mwMu1#
M`7[hr 由某人收益并负风险on ones account and risk||for ones account and risk
7HQL^Q DC8\v+K b4EUrSL WncHgz 由某人负担for ones account||for account of one
97<Z,q72Y 1]Cbi7 t,'J%)j X"mPRnE330 按某人指示||列入某人帐户by order and for account of one
JG&E"j#q kM@e_YtpY -ik=P]? }D`ZWTjDay 列入5月份帐目for May account
`Y+R9bd LE~vSm^# 1r*yYm' etUfdZ 编入某中帐项下to pass to the account of||to place to the account of
9G"4w` P LN5BU,4= 1<m.Q*
r
_FI5f 寄出清算书to send in an account||to send in render an account
o(
mA(h 65VTKlDD }eI9me@Aa
j=G 支票薄cheque book
eu8a< U>00B|<GJ $FD
GHFM VC_F
Cz 支票陈票人cheque drawer
t-n'I/^5 H|,d`@U :7X{s4AU6 LOu9 #w" 持票人cheque holder
,\1Rf. ;8
*"c /VP #J<6L H6>t to 不记名支票cheque to bearer||bearer cheque
_VM}]A gz uWhQo 2P${5WT YHke^Ind 记名支票||认人支票cheque to order
|}:q@]dC# x
RO9o3 T,Q7 YI k2 _y84;D 到期支票antedated cheque
*-.`Q W5()A,R ??|,wI
Rz +W$uHQq 未到期支票postdated cheque
LaZ
@4/z! E7.{SGH} Uqx@9z( j~=<O<P 保付支票certified cheque
R<hsG%BS(D 7:=(yBG ,J<+Wxz Fo5UG2E& 未获兑现支票,退票returned cheque
%s5(''a. 4x=sJ%E xF YHv@g gx eu2HG 横线支票crossed cheque
kp!(e0n \{Je!# /xr75|-8 M?<iQxtyb} 普通横线general crossing
5p-vSWr! J-G)mvkv %,@e- &> Se\iMs 特别横线special crossing
X'%BS >}C:EnECy Xi+l 1xe }dqOE-"I"n 空白支票blank cheque
a^X% (@Sg y1Wb/ d kFT*So`' VG$%Vs 失效支票,过期支票stale cheque
[iyhrc:@ 4{ZVw/VP,- V1,~GpNx '~z`kah 普通支票open cheque
5nmE*( x[BA <UNO ^L\w"`,~ !>+m46A 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<~svy)Cz D$D;'Kij ,wHlU-% j.V7`x 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
M?n}{0E4 V4W(>g se bm
Y8fel2; 支票换现金||兑现to cash a cheque
p}K+4z U9%^gC hsQ*ozv[) KEq48+j 清理票款to clear a cheque
wLg
@BSC. /"R{1 &s\/Uq YPw=iF] 保证兑现to certify a cheque
bQu@.'O!k Q%V530
P; + eZn uw`J5TND 填写支票数额to fill up a cheque
%Rm`YH? \@^`
G C6D
Eq>v 1=~ ##/at 支票上划线to cross a cheque
)Q|sW+
AF !;Ctz'wz Q[aBxy
( ytfr'sr/ 开发支票to make out a cheque
xp\6,Jyh Vr T0S A{DE7gp! -t125)6 I 签发支票,开立支票to draw a cheque||to issue a cheque
!4$o*{9Lx: iTCY $)J WOYN%
0# 9;
aOUs:< 透支支票to overdraw a cheque
TLz>|gr <sjz_::V8R }. V!|R, sB'~=1m^ 背书支票to endorse a cheque
7q#R,\ 5&134!hC pJ@->V_ 5d)\Z0s 请付票款||清付票款to pay a cheque||to honour a cheque
V?jot<|$ #[~f 6s9D ,sp( (SF]1 4z qO!nk 支票退票to dishonour a cheque
(
D@U% KU.F4I8}q g6.Tx]?b$ h$ $i@IO0 拒付支票to refuse a cheque
mnq1WU;< ]%h|ox0 73+)> "x> kAAD&t;w 拒付支票to stop payment of a cheque
s
{
0c
.M 9aY}+hgb# ?]58{O(?c n%ZOR1u)k# 提示要求付款to present for payment
l3YS_WBSn hoZM;wC 7JLjA\k a,?u
2 见票即付持票人payable to bearer
+J2;6t EN@<z; cdD?QnZ Iv>4o~t 支付指定人payable to order
A04E <nr Y:]m~-T zdN(r<m9" Uk0
0lPG.U 已过期||无效out of date||stale
N7dI}ju zd{\
XW [?VkwFD0 42.y.LtZ 请给出票人R/D||refer to drawer
<4D.H ^wb$wtL(' PsyXt5Dk m4'x>Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
}x?2 txuu .=/TT|eMS ^ <+V[=X }+GIrEDI
d 文字与数字不一致words and figures differ
Bx ru7E" DM3 %+ xY _{y4
N0 0GMov]W?i 支票
v|; }}ol
}\hz@G< 时间已过account closed
u=PYm+q{ !)LVZfQ0 'zfj`aqc E6s)J -a 更改处应加盖印章alterations require initials
5HW'nhE }"6
PM)s i'uSu8$'* .%x%(olf ] 5:0.$5
L IRdWGQ
4 时间已过effects not cleared
6w4}4i e>!=)6[* N:&EFfg3 L3'$"L.|u 停止付款payment stopped
4-~S"T8<u m53~Ysq< XywsjeI4 "aJfW 支票毁损cheque mutilated
V D.T=( XSe\@t~&g GfL:0 +$
0wBU 汇款||寄钱to remit||to send money
KU*XRZu) )5/,B-+O" ,^uQw/ }C<$q 寄票供取款||支票支付to send a cheque for payment
V~"-\@ +vO;J X@H/"B%u2 R 9b0D>Lxt 寄款人a remitter
){$*<#&H gfly?)V nF 7 L$\S[E ]lZg }7h 收款人a remittee
Y [%<s/ L(t!C~3 Oe"nNvu/ Ln"D .gpq 国外汇票foreign Bill
/SD
(g@G, kKz>]t"A r74'
_y D /b
F 国内汇票inland Bill
:'X:cL 0Q!/A5z L^xh5{ _DLELcH
Y 跟单汇票documentary bill
BKk+<#Ti |wGmu&fY 7&3 r&ux|o+ 空头汇票accommodation bill
NY"+Qw@$ *1g3,NMA @cu#rWiG
XNQPyZ2@|b 原始汇票original bill
=;~*YD(%/ Mew,g:m: yy
M`J7]J {wvBs87 改写||换新票据renewed bill
usR+ZQaA j] J-#J _t?# <ZjT4>< 即期汇票sight bill||bill on demand
vE&K!k` @Io@1[k j kc/" 7\[)5j …days after date||…days after date…日后付款
xv~Sk2Z+d @K1'Q!S* t 09-y TW-^C;
…months after date||…months after date…月后付款
!nL>Ly c'SjH".[ {JQCfs (Rh$0^)A 见票后…日付款…days after sight||…days sight
2B
b,ZC* !3`X Gg W#kd[Wi HsKq/Oyk 见票后…月付款…months after sight||…months sight
X8y :=k,E jM:|%o
*R3^:Y& _o? I=UN2: 同组票据set of bills
fLZ mQO xM=?ES 8(g}/%1mt3 +<bvh<]Od 单张汇票sola of exchange||sole of exchange
S4VM(~,o Dg*'n @*BVS'\ iX-.mq$ 远期汇票usance bill||bill at usance
F0tcVdv $kc cM&B T&'LQZM8 pgBIYeY, 长期汇票long bill
%OOy90b2 (L`IL e*
o_a' <7\#i %k @4}M> 短期汇票short bill
JqV}$E"M2 |?
rO \%_sL#? 2=,d.1E3d 逾期汇票overdue bill
+2>, -V N
;Cs? C e!vWGnY 1d OB| 宽限日期days of grace
e5(c,,/ eOahr:Db 08/Tk+ 5Gm8U"UR 电汇telegraphic transfer (T.T)
cZ3A~dTOR 5xQ5)B4k hPuF:iiQ4 ']N\y6=fn9 邮汇postal order||postal note (Am.)||post office order||money order
R)-~5"}~ 0-p
%.}GE
I#;.;%u 5?.!A
'zb 本票promissory note (P/N)
~:*V'/2k
KQ0f2? lQxEiDIL &5*t*tI 押汇负责书||押汇保证书letter of hypothecation
Fb ~h{ iD/+#UTY \H
5t-w= WBR# Ux 副保||抵押品||付属担保物collateral security
E:;MI{;7 hqV_MeHv' %qEp{itq :;\xyy}A
担保书trust receipt||letter of indemnity
:lu "14 5sSAH 7!;zkou s
GE%zCB 承兑||认付acceptance
%vbov}R jI~$iDdOfs AC!yc(^< \eAV: qV 单张承兑general acceptance
8:2Vib$ N*
\ri0 aSI%!Vg. AmJ
dZs|/ 有条件承兑qualified acceptance
/J9Or{#r 93=?^ dh1 N/[ GC_c.|'6[ 附条件认付conditional acceptance
Pa"Kk9!o36 g?*D)WU At!@Rc qpzyl~g:C 部分认付partial acceptance
olKM0K