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。
T"B8;| 会计报表statement of account
p Mh++H]" `{WCrw6) -rRz@Cr acy"ct*I 往来帐目account current
XJ
_%! ^W k0*.wg WSSaZ9
= i\R\bv[9 现在往来帐||存款额current accout
&u`rE"" yW=hnV{ h'q0eqYeu) ws(}
K+y_ 销货帐account sales
D!E 9@*Lf 'FA)LuAok U@t?jTMBkO g#<?OFl 共同计算帐项joint account
d~1"{WPSn BHBT=,sI AiHDoV+- YHv,Z|.w 未决帐项outstanding account
T+`GOFx -
N!soJ< w#bbm'j7r wTuRo
J 贷方帐项credit account||creditor account
q}24U3ow wNZS6JF.d \U => 8_,wOkk_B 借方帐项debit account||debtor account
3'@jRK
ghd[G} .$}zw|,q QR"O)lP
应付帐||应付未付帐account payable
ump:dL5{ K~~*M?.Z btz3f9 52R.L9Ai 应收帐||应收未收帐account receivable
+q?0A^C> ^WYG?/{4 v@1Jhns ^|12~d_.T 新交易||新帐new account
!F s)"? 7(iRz s
zs3x-g }@
0. 未决帐||老帐old account
N0KRND 8}b[Q/h! $<DA[
%pv H4",r5qw: 现金帐cash account
;x
C~{O y(BLin!O. u\Q**m2XP ~l(tl[ 流水帐running account
p"
W0$t. %SFR.U0}yK s|`)' otVdx&%] 暂记帐||未定帐suspense account
,colGth54 6y!?xot 0s[3:bZ\Ia >V=@[B(0 过期帐||延滞帐overdue account||pastdue account
}n8;A;axi dV*rnpN eC:Q)%$%l &8L\FAY0%9 杂项帐户sundry account
m|gd9m$,? nezbmpL4 _jKVA6_E n,LKkOG 详细帐单||明细表detail account
SytDo (_=W V!tBipX% X,CFY nECf2>Yp v 呆帐bad account
Pt;Ahmi BkqW>[\5xm %+J*oFwQu k}qiIMdI 会计项目title of account
Oj\mkg rs+37 rmJ847%y` ^PpFI 会计薄||帐薄account-book
\,t<{p_Q <7) 6*u ]`9K|v Xh!Pg)|E 营业报告书||损益计算表account of budiness||business report
P$(}}@ B
Bj"}~da A2S9h,t Uwa1)Lwn 借贷细帐||交验帐account rendered
POs~xaZ`H Rj=Om W}3vY] 9h pM*wt 明细帐account stated
6[7k}9`alz d69VgLg wB"Gw` D brot&S2P>< 与…银行开立一户头to open an account with
y$NG ..S 63$m& ]x :E*U*#h/ &|] ^ u/ 与…银行建立交易to keep account with
mr.DP~O:9p 4/_|Qy P
://Zi6> MqH~L?~}| 继续记帐to keep account
yK3z3"1M? 5,Zn$zosJC r U5'hK
}C}_
I:=C 与…有交易to have an account with
%S
ki5q *h
6i9V%' uD3_'a JnJz{(c
作成会计帐||有往来帐项to make out an account with
m
"]ys# A4h/oMis "<#:\6aym &.B6P|N' 清算||清理债务to make up an account
N3) v,S- n
Lb 9$& 5Bo)j_Qo v^'~-^s
清洁帐目||与…停止交易to close ones account with
c-d}E!C: Xi.?9J`@ W9"I++~f ")
D!OW] 结帐to close an account
6Tnzg`0I O6]~5&8U. Y[4B{
V;jz0B 清理未付款to ask an account||to demand an account
g!ww;_ 1O4"MeF ZbUf|#GTB KHtY
+93 结清差额to balance the account with
K-3 _4As RSC-+c6 1 =d
}3>YHS $}fA;BP 清算to settle an account||to liquidate an account||to square an account
5@ug1F& $!Tw`O 8vK&d> PQ>JoRs 审查帐目||监查帐目to audit an account
-yeT $P&| tw66
XxE k9n93I|Cm R8l9i2 检查帐目to examine an account
nmr>Aj8[ Df (6DuW hr5)$qZW cht#~d 转入A的帐户to charge the amount to As account
Q1z04m1_y[ .E&~]< S6]': MXb(Z9)]kw 以计帐方式付款to pay on account
il~,y8WTU{ KXJHb{? o9i\[Ul (&(f`c@I 代理某人||为某人on ones account||on account of one
N2>JG]G i weP3u## RulI
zv fvDwg 为自己计算||独立帐目on ones own account
D6w0Y:A{. T (qu
~} AN@Vos
Cu '' 6 由某人收益并负风险on ones account and risk||for ones account and risk
|{
kB
` J}J
nJV8|G k
bY@Y,:w VZ8L9h<{" 由某人负担for ones account||for account of one
jKzjTn9{E $dR%8@.H 9L};vkYk# P]n
'q 按某人指示||列入某人帐户by order and for account of one
YdFC YSiS V;"'!dVX ^|Y!NHYH$Z c\Dv3bF 列入5月份帐目for May account
x?3p3[y DxlX- *XJSa EO
5Vg 编入某中帐项下to pass to the account of||to place to the account of
QU t!fF@t DcOLK\ b}fH$.V@ '&9b*u";x( 寄出清算书to send in an account||to send in render an account
xInWcQ <x/&Ml+ &~i1 @\] R`c5-0A 支票薄cheque book
Yr+&|;DB 6R25Xfm_| FB@G.
f {}
z7N~ 支票陈票人cheque drawer
bu]bfnYi9 _/Hu'9432 B4 hR3% `6zoZM7?Y 持票人cheque holder
mU
!c;
O >a<;)K^1 iY="M _kQ_ 8:f(PN 不记名支票cheque to bearer||bearer cheque
u%FA. zIu1oF4[ fA8 ,wy|> !59q@Mya[ 记名支票||认人支票cheque to order
/O9z-!Jz aePk^?KbB =#W6+=YN8 &:rf80`z. 到期支票antedated cheque
5lT lZRH1 |K]tJi4fz R8HFyP mz47lv1? 未到期支票postdated cheque
Y9ru~&/o$ zQ6otDZx
m9r
X
MD +Q_ 保付支票certified cheque
;*8$BuD j*GYYEY #soWX_> +S$x}b'5q 未获兑现支票,退票returned cheque
TV} H r'
&VH]m T!8,R{V]4 ).
\%a
h 横线支票crossed cheque
=cxjb,r
@>:r'Fmu- Kg56.$ HJDM\j*5 普通横线general crossing
,a}
+Jj{ 8q_nOGd D_g+O"];P Ls( &. 特别横线special crossing
J=
T! b^0=X!bg d+8Sypv^4* [5H#ay 空白支票blank cheque
bO9X;}\6 uT_bA0jK X4gs{kx}| {q:6;yzxl 失效支票,过期支票stale cheque
v81<K*w`P p~qdkA< Zv-#v 3>ytpXUEGx 普通支票open cheque
WOh?/F[@u G22u+ua NbH;@R)L k*J0K=U| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
r3'0{Nn+ K1Mn_)% "d%o% ? g}G#j 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
n&Bg
pt~ |Y4c+6@_ }gete'I wZ0RI{)s' 支票换现金||兑现to cash a cheque
a0~LZQ? FG/1!8F )1N~-VuT PY[nnoF"| 清理票款to clear a cheque
G8}k9?26( PKJ w%.- "\3C)Nz? `p#tx.o 保证兑现to certify a cheque
s^#B*
mb,\ wZ u^, eHO :<hM@>eFn 填写支票数额to fill up a cheque
FN\*x:g \ ,D>zF
.~u[rc|< 9(6f:D 支票上划线to cross a cheque
[>![V
iX E6XD
n`: zcGmru|k H\RejGR 开发支票to make out a cheque
jl9hFubwW 5If.[j{ >e>%AMzo[ w{mw?0 签发支票,开立支票to draw a cheque||to issue a cheque
Y
\ Gx| gWQ(B tTOBKA89 }k;wSp[3 透支支票to overdraw a cheque
C cPOK2 [4w*<({* ,R.rxoO 6%it`A8} 背书支票to endorse a cheque
qA0PGo .J<t] rU+3~|m 0 30LT$&! 请付票款||清付票款to pay a cheque||to honour a cheque
~y{_NgMo Jr5dw=B gw ,oykOda:| t0,=U8]w 支票退票to dishonour a cheque
F/ x2}' DL`8qJ'mJs A3)"+`&PUl /k8I6 拒付支票to refuse a cheque
3^[P _B>'07D0 wx^Det eAmI~oku 拒付支票to stop payment of a cheque
auga`* (n`]
sbx , #=TputM )r^vrCNy> 提示要求付款to present for payment
w"5Eyz-eO fLnwA|n= ?7}ybw3t] v4<W57oH 见票即付持票人payable to bearer
4GbfA
.u %N)B8A9kh $C.a@gm EsGf+-}|!0 支付指定人payable to order
((C|&$@M d(|q&b:
E*O($tS !m^;wkrY 已过期||无效out of date||stale
1Y87_o'd sC.b'1P n&Ckfo_D u$yXuFj/ 请给出票人R/D||refer to drawer
jYi,oE =* G3Khz! rCwE$5
b hs[x\:})/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
d\uN Q66 + +q'\rpt }/dk2!?ig 文字与数字不一致words and figures differ
}[Z'Sg]s ("\{=XAQ j
B8Q% {%
V;: k- 支票
_m9k2[N!
FDl/7P`b( 时间已过account closed
3=
=["hO Q
Gpj$ _b
;KQU%
k$ *HD(\;i-$ 更改处应加盖印章alterations require initials
??/bI~Sd *ak0(yLn) 4V:W 8k 9D NMkP#s7.y *F( qg%1+
LLgw1 @-D 时间已过effects not cleared
g4^-B ^&<M""Z g@'XmT="_ *O$|,EsY 停止付款payment stopped
8xlj,}QO\ OL\-SQ& &4OJJ9S b:S$oE 支票毁损cheque mutilated
T:Cq}4k< fK7
?"^`/ ('7?"npd (1CP]5W 汇款||寄钱to remit||to send money
bD,21,*z P*"c!Dn M]o]D;N~l HAH\#WE 寄票供取款||支票支付to send a cheque for payment
vGi<" Sn7 &n1Vv_Lb 9y7hJib [x)T2sA 寄款人a remitter
RFbf2s\t 3f5YPf2u aA?Qr&]M ,[
2N3iH 收款人a remittee
W"%n5)
GAfc9 7Q!ksp sO) H#G 国外汇票foreign Bill
uYeb RCdR .M:&Aj)x16 9po=[{Bp X8tPn_`x 国内汇票inland Bill
|r+ x/,2- BZ\="N#f ZW?h\0Hh SXsszb:_ 跟单汇票documentary bill
!
#Pn_e >4ex5 E#P#{_BR^ x6K_!L*Fx] 空头汇票accommodation bill
+\+j/sa p@78Xmu?q (g;O,`|c, ubB1a_7 原始汇票original bill
|gV~U~A] F+
Kju2 -$!r+4|q l8E))oz1T 改写||换新票据renewed bill
QV."ZhL5 = #c:@oe4v JA{kifu0+ -)%\$z 即期汇票sight bill||bill on demand
Sck!w 3 Vw;iE=L 1[OY -G C1AX …days after date||…days after date…日后付款
^%*qe5J A23K!a2u& Hva!6vwO%O k|x mZA* …months after date||…months after date…月后付款
tV4yBe<`` .;31G0<w2 ,w "cY?~< 4r;le5@ 见票后…日付款…days after sight||…days sight
iOm&(2/ )Fd)YJVR EE09 Er%\ ],AtR1k 见票后…月付款…months after sight||…months sight
4+qo
=i tY#&_%W
2G|}ENC .+2:~%v6 同组票据set of bills
@}jg5} gD%o0jt"
6!)hl" DaH4 Br.2 单张汇票sola of exchange||sole of exchange
dw#pObH|` "o%okN
N]8/l:@ Wv5=$y 远期汇票usance bill||bill at usance
%dw0\:P?
Q
Mb_"M7 / !h<+ L?N:4/0;! 长期汇票long bill
&hVf=We =Q;dYx%I5 F6{
O x15&U\U 短期汇票short bill
1_&W1o q8_E_s-U, /hg^hF _7v4S/V 逾期汇票overdue bill
`-s]dq Hv"qRuQ?[ y[f%0*\B xxGQXW 宽限日期days of grace
='I2&I,) U0|wC,7" &iuMB0rbu -iy17$ 电汇telegraphic transfer (T.T)
!
.Pbbs% 1"A"AMZf 9~ V(wG t`6~ud> 邮汇postal order||postal note (Am.)||post office order||money order
"@+Z1k-8U <YG 42,N M;g"rpM /.mx\_$ 本票promissory note (P/N)
c#9=o;1El "2!5g )iO 2e,cE6r <@>icDFEHn 押汇负责书||押汇保证书letter of hypothecation
Nc EPPl0I tR=1.M96Y oj6=. M%13b$i~f 副保||抵押品||付属担保物collateral security
AGlFbc(L j%S}
T)pX ^AwDZX Q >h7H{c 担保书trust receipt||letter of indemnity
H8Ra !FW@ 5p.#nc!;y TY+Rol;! 74Aecb{ 承兑||认付acceptance
bT:;^eG" ;k1VY
Ie} 1N.weey}W rgv$MnG 单张承兑general acceptance
KjV1->r# cW{ Bsr
,PWMl[X P1qnU 有条件承兑qualified acceptance
UN6nh T jjoyMg95 c=B!\J<1 B%co`0$ 附条件认付conditional acceptance
I&&[ ': F{17K$y e>HdJ"S` TwZmZE ?! 部分认付partial acceptance
t] G hONN