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。
7"[lWC!As5 会计报表statement of account
vc!S{4bN sZbzY^P i5wA=K_ nRo`O 往来帐目account current
GqAedz ;. lGM3?AN $}
F]pa[ E8j9@BHU[r 现在往来帐||存款额current accout
^y3\e -s)2b
; D!<$uAT }(],*^'u- 销货帐account sales
KW;xlJz(j &t8_J3?Z >3kR~:; B`WfJ2*2 共同计算帐项joint account
HOD2/ Z8 # I zk/!#5JtK y$&a(S] 未决帐项outstanding account
(Q4_3<G+ ?ykZY0{B feopO
j6~+ z84W{!
P 贷方帐项credit account||creditor account
jQr~@15J# 1Efl|lV 'wZy: c *c%@f<R~ 借方帐项debit account||debtor account
;`+RSr^8$ TZP{=v< ?dmMGm0T9 B~aOs>1
S] 应付帐||应付未付帐account payable
EGDE4n5>I :aqh8b
v w2,T.3DT ~p
A;j7* 应收帐||应收未收帐account receivable
hHg
gH4T rzmk-V /j)VES MUe'xK 新交易||新帐new account
:^s7#4%6 qN0#
=X
'; dW'Uwc __fR #D 未决帐||老帐old account
2%qn!+. #-Rz`Y<&
q5!l(QL.
h.9Lh ;j 现金帐cash account
]~.J@ 1? +{%4&T<nHw 7qUtsDK `p{!5 流水帐running account
=zjUd 5
ke#;1 4d 3Znpf +7Lco"\w< 暂记帐||未定帐suspense account
F=om^6G%X5 PM.SEzhm `eWcp^| %
1@<), 过期帐||延滞帐overdue account||pastdue account
A]+h<Y~} ^0|NmMJ] pu:D/2R2;k xI:
'Hk1 杂项帐户sundry account
xs I/DW DqMK[N,0 9sCk\`n #VV.[N 详细帐单||明细表detail account
%7evPiNB f>5RAg !~N4}!X3du 9f^PR|F 呆帐bad account
1(i>Vt.+ W#L"5pRg |{PJT#W% 2E2}|:
||& 会计项目title of account
NN 6KLbC( B-~&6D, ww($0A`ek Kyp0SZp[ 会计薄||帐薄account-book
!"J#,e| ^CPfo/! (<3lo
ZaX 1mJ_I|98 营业报告书||损益计算表account of budiness||business report
Hm
VTfH' @5jG @sHw+to|p) MgQU6O< 借贷细帐||交验帐account rendered
m_$I?F0 E)O|16f|> H~|%vjH @7s,|\ 明细帐account stated
qysa!B Dum`o^l# T#n1@FgC K` ,d$ 与…银行开立一户头to open an account with
U[QD! X^D9)kel m6r )Z5}f "q^#39i? 与…银行建立交易to keep account with
!049K!rP{ *fl{Y(_OO "'!%}; e$EF% cKH 继续记帐to keep account
EotwUT| @ 9 {%Kn uR;-eK Ww96|m 与…有交易to have an account with
aGe(vQPi9 %L
j0
`cP'~OT w2d]96*kQe 作成会计帐||有往来帐项to make out an account with
G|-\T(&J 1_NG+H]x9 e[QxFg0E eky(;%Sz 清算||清理债务to make up an account
:5S |x/ BY*2y
p}7 (~Uel1~@ c',:@2R 清洁帐目||与…停止交易to close ones account with
Y#lk!#\Y u\XkXS` }xb_s X&(ERY,h 结帐to close an account
(]Ye[j^"7 KR=d"t Qw 0TO
_1 0D xegQRc 清理未付款to ask an account||to demand an account
aZj J]~bO $>r>0S#+\& r]8x
;v1 `~_H=l9{ 结清差额to balance the account with
.%?-As WQ[}&kY~ =_RcoG/^~ U|J$?aFDr 清算to settle an account||to liquidate an account||to square an account
c6,s+^^ A
mI>m VU! l50 tL~,ZCQz 审查帐目||监查帐目to audit an account
xHJ8?bD p EmX>T>~#D dP$8JI{ zb;(?!Bd# 检查帐目to examine an account
]<kupaRQ RCBf;$O [1b6#I"x 7m:|u*ij2~ 转入A的帐户to charge the amount to As account
kmlG3hOR, b0@>xT 5:
daa ietRr!$. 以计帐方式付款to pay on account
<0u\dU ME$2P!o s\'y-UITi1 =db'#m{$ 代理某人||为某人on ones account||on account of one
7/H^<%;y )jyq{Jb erx
5j\ J~Cc9"( 为自己计算||独立帐目on ones own account
rv9B}%e *jk3 \KaoV 0xJ7M. 4_PCqEp) 由某人收益并负风险on ones account and risk||for ones account and risk
Ih.rC>)rx f
dlvn*H G2.|fp_}pG +|y*}bG 由某人负担for ones account||for account of one
d<Ggw#}:m U;xu/xDRi X E|B)Q( Rn`ld@=p[ 按某人指示||列入某人帐户by order and for account of one
@j O4EEe: )~ 0}Et l .L9']zXc` =p<?Hu 列入5月份帐目for May account
7~_I=- E{tx/$f (`
5FZgN NS`07 #z^ 编入某中帐项下to pass to the account of||to place to the account of
I@2 uF- ypx: )e"/ aaDP9FW9e '|A|vCRCG 寄出清算书to send in an account||to send in render an account
UMV)wy|j
#j;Tb2&w $
+;+:K -? s&pKi 支票薄cheque book
! Tx&vtq 96d~~2p `@[l\.Vt: xwRhs!`t1 支票陈票人cheque drawer
Cyq?5\ a BZK2$0 9 Yc
n0 !8sgq{x(( 持票人cheque holder
{;s;. Ck\7F?S x H-X|N 07V8;A<, 不记名支票cheque to bearer||bearer cheque
:\XI0E ui:= ! QM.P
t7c ? B@E!/f 记名支票||认人支票cheque to order
: [q0S@ 8WL8/ rLU'*} 6i.gyD 到期支票antedated cheque
v,=v !\FkG8 X'f.Q ~vH
k&r]| 未到期支票postdated cheque
oH^(qZ8W #] CFA9z {
:Aw_z:' y%S1ZTScO 保付支票certified cheque
hfqqQ!,l! :_ROJ !v|FT.
T` |?d#eQ9a 未获兑现支票,退票returned cheque
KzjC/1sd 'fx UV<K& ]5}=^ <[Q3rJ 横线支票crossed cheque
R x7X_A} Kv37s0|g f$.?$ +x=)/; : 普通横线general crossing
qnM|w~G hoM|P8
}rh xe4Oxo &;E5[jO^D 特别横线special crossing
k|vI<:'p, 'm3t|:nMU MP^ d}FL J@_ctGv 空白支票blank cheque
.pPm~2]z =-KMb`xT fpWg R4__ 2o3EHZ+]cm 失效支票,过期支票stale cheque
)w h%
| YO+{,$ 7a4o1;l 5O<>mCF 普通支票open cheque
^03j8Pc-c {2&m`Dbm 6"/WZmOp /PzcvN
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
izgp*M, gU&%J4O ]:(W_qEA )+P]Vf\jH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
6at1bQ$ ^EELaG '3 33Ctxy 8uNULob 支票换现金||兑现to cash a cheque
\OILWQ[/ O`G/=/GZ KLoE&ds j.e0;!
(L} 清理票款to clear a cheque
#KxbM-1= d}'U?6ob =U8Ek;Drp tVuWVJ4M 保证兑现to certify a cheque
B* kcNlW E/M_lvQ 7hP<f}xL k%s_0
@ 填写支票数额to fill up a cheque
=m89z}Ot !RB)_7 fhPk
EvJ XfPFo6 支票上划线to cross a cheque
gTl<wo + 9,uhfb^] Fm\"{)V:b +4;uF]T 开发支票to make out a cheque
W>_]dPB S/ 5 @U<I
vo>d!rVCV ">f erhN9 签发支票,开立支票to draw a cheque||to issue a cheque
KmG k.<]4iS }%b;vzkG5 ~h}Fi 透支支票to overdraw a cheque
~5Pb&+<$ 5oEV-6 [(Xy.L7x &Z(K6U#. 背书支票to endorse a cheque
6+r$t# :NJ_n6E dQoYCS}IaV j',W 64 请付票款||清付票款to pay a cheque||to honour a cheque
1b=lpw1} Z;9>S=w! --;@
2:lg{ :w}{$v}#D; 支票退票to dishonour a cheque
\(226^|j L,y6^J! Vk<
LJ
S KT]Pw\y5 拒付支票to refuse a cheque
+uay(3m(( 7Q\|=$2 #/PA A ~wg:!VWA) 拒付支票to stop payment of a cheque
3bO(?l`3h R1Sy9x . "$s~SIUB J>fQNW!{ 提示要求付款to present for payment
?X@fKAj n>@oBG)! }Zl&]e dJ$"l|$$ 见票即付持票人payable to bearer
\RNg|G 6'\6OsH ),%6V5a+E Y5fLmPza 支付指定人payable to order
h -iJlm ~y=T5wt
V_plq6z IV\J3N^ 已过期||无效out of date||stale
>S$Z gV&z2S~" KWLbD# j
";2o( 请给出票人R/D||refer to drawer
y
%
:4b@< '_|h6<.k[ L^Jk=8 >0Q|nCx 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
^CwR!I.D}4 %Uz(Vd#K k,euhA/& Da"j E 文字与数字不一致words and figures differ
}fp-5
CI3XzH\IX* J\e+}{ @?h/B=56 支票
R8.CC1Ix
Y@PI {;! 时间已过account closed
+V&{*f) i<pk6rO1 A*W)bZs. T#bu
V 更改处应加盖印章alterations require initials
ca+[0w@S ?-1r$31p aZ\
UrV4
, fu~+8CE. uc|45Zxt
*Q1~S]g 时间已过effects not cleared
[s<^&WM/ >I=2!C
1w #-h\. #s W_0>y9? 停止付款payment stopped
WJ*n29^N^h 6oui]$pH `5H$IP1XhA y-CX}B#j 支票毁损cheque mutilated
PfkrOsV/m aF7nvu*N eI@
q|"U p ;|jI1 汇款||寄钱to remit||to send money
02Ia2e.f vf8\i-U= +i
I&c
s `9 {mr< 寄票供取款||支票支付to send a cheque for payment
>MPr=W%E dg^L= -,["c9'3 1h.)#g?{ 寄款人a remitter
[~&XL0 5+fLeC; cHa]xmy%r' ;[a|9TPR 收款人a remittee
^ "\R\COQ Ko^c|}mh*! $ Y
7c Y6&wJ< 国外汇票foreign Bill
TT-h;'nJ <7Ae-!>x . BiCBp< uPniLx\t: 国内汇票inland Bill
{aM<{_v )Z %T27r,^ =~+DUMBT nJ"
' 跟单汇票documentary bill
J+f!Ar +&["HoKg}& 3"{.37Q ~,2/JDVJ5- 空头汇票accommodation bill
h`3eu;5) c5mZG
7- xzx$TUL w;l<[q?_ 原始汇票original bill
C{d7J'Avk F-*2LMe is/scv< {8I. `U 改写||换新票据renewed bill
pT$f8xJ M2U&?V C! @9&P~mo/ ]G2uk` 即期汇票sight bill||bill on demand
E#F/88( @&}
q}D |c`w'W?C6 c,*9K/: …days after date||…days after date…日后付款
)IJQeC }Nb8}(6 B7"PIk
k; _A0w[
n …months after date||…months after date…月后付款
K+6e?5t lqb/eN9(t G-T0f _FwK-?4E- 见票后…日付款…days after sight||…days sight
Dnc<sd; }E_#k]#* \);4F=h}f Y{*u&^0{ 见票后…月付款…months after sight||…months sight
mZUfn%QXb( 3su78e t} d,by/
.2 HfLLlH<L`& 同组票据set of bills
8?FbtBAn 5cWw7V<m $u/E\l 03j]d&P%d
单张汇票sola of exchange||sole of exchange
IMk'#) b9XW9O`B ko^\HSXl Q%-di= 远期汇票usance bill||bill at usance
{%#)5l) 'L{8@gqi F"N60>> sZLT<6_B 长期汇票long bill
=rR~ ` lHV[Ln`\x )3(;tT,$}^ 4l&g6YneX 短期汇票short bill
&[hLzlrg e]Zngt?b Y-0?a?q2Fr "U\JV)N 逾期汇票overdue bill
\RVW
4R5D88=C &5L<i3BX i%6; 宽限日期days of grace
"}Me}S<
"l >Igm 2On_'^O ]!IVz)<E& 电汇telegraphic transfer (T.T)
J6<rX[
yZe Z;h<6[( e${>#> !p1qJ [ 邮汇postal order||postal note (Am.)||post office order||money order
U?!>Nd SwU\
q]^|Z 7$r
jlVe 0 P[RyQI 本票promissory note (P/N)
H}LS??P = P lH
ZU iB .Q)|vq^ 押汇负责书||押汇保证书letter of hypothecation
4 QZ?}iz 1jX3ey~ zm,@]!wI XW?b\!@ $ 副保||抵押品||付属担保物collateral security
pMs
AyCAk <94_@3 !`mZ0c+ [TCP-bU 担保书trust receipt||letter of indemnity
xm6 EKp: iV fgDo r_YIpnJ MC&\bf 承兑||认付acceptance
Uje|`<X X{kpSA~ )NR Q2 %Qm k2 单张承兑general acceptance
$v8l0JA * JH7Ad (: CDi<<,
{NJ
fNu 有条件承兑qualified acceptance
a=TG[* s N0>0z]4;q }oJAB1'k @/&b;s73 附条件认付conditional acceptance
P_u|-~|\ K
q.:G% rfw-^`&{ kw`WH)+F 部分认付partial acceptance
U4G}DCU