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。
*UW=Mdt 会计报表statement of account
m
A7m .qA{x bu t!K*pM it2 a 往来帐目account current
[j4v]PE 5b/ojr7 y&_m4Zw" @t1V
o}c 现在往来帐||存款额current accout
`Bn=?9 >]=j'+] Rte+(- iL VYw%01# 销货帐account sales
{7MjP+\ ]B=C|usJ { BEo & a iCn"j 共同计算帐项joint account
|Oag,o" pb0E@C/R MlW 8t[ bw&myzs 未决帐项outstanding account
gw _$ !jqWwi dC}`IR N -w(e 贷方帐项credit account||creditor account
YK{a , %YBG1E[y x7T+> AnZclqtb 借方帐项debit account||debtor account
$<p8TtI=YQ nY $tp w{ `|N$ Lhh;2r/?78 应付帐||应付未付帐account payable
zhB ">j8j ESb
]}c: 6D;^uM2N >"3>fche 应收帐||应收未收帐account receivable
^/Sh=4=G amQz^^ _y .]3JNm 4e9q`~sO 新交易||新帐new account
2q}.. mDFlz1J,e nT#JOmv BpLEPuu30 未决帐||老帐old account
A>.2OC+ BKU'`5` }jSj+* -v?hqWMp# 现金帐cash account
>NV=LOO @;wzsh >o (bn
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y0 b]gY~cbI8 流水帐running account
;HOPABWz) HI&kP+,y O7aLlZdg~ VSOz.g> 暂记帐||未定帐suspense account
p2x
[p P,bd' !p
8psi0 pJ,@Y> 过期帐||延滞帐overdue account||pastdue account
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A[UP"P~u/ /&ygi H{^ 杂项帐户sundry account
P"7ow- 0_eQlatb +?`b=6e(` ``?6=mO 详细帐单||明细表detail account
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z$ Ua*&_~7kJ %c^ m\E |kiJ}oy 呆帐bad account
>Cd9fJ&0gP )"O{D`uX MmU%%2QG %Ny) ?B 会计项目title of account
lj &>cScC 2pyt&'NJua VGH/X.NJ .6T6 S
v 会计薄||帐薄account-book
|;;!8VO3J 4f1D*id*`# HW7FP]NH |k-XBp 营业报告书||损益计算表account of budiness||business report
DpL8'Dib lUh*?l nJ3vi}` ,&a`d}g&G 借贷细帐||交验帐account rendered
T% CxvZ ?p8k{N(1 +AQDD4bu &+nRIv S_` 明细帐account stated
P6?0r_Y r2
5Z`X Z @eQld\h' w;`m- 9<Y 与…银行开立一户头to open an account with
O25mkX >BqCkyM9Kf &y:CW>T$/X /B HepD
} 与…银行建立交易to keep account with
1
ycc5=. |ViU4&d* &`:rp!Lc MguL$W&l 继续记帐to keep account
A1JzW)B LR$z0rDEM 6
nGY^ g_D-(J`IK, 与…有交易to have an account with
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\K`jCsT r#~K[qb PvOC5b 作成会计帐||有往来帐项to make out an account with
,hE/II`-d' m<fA|9 F# zv%J=N$G tjb/[RQ 清算||清理债务to make up an account
WV_`1hZX QN 0r E@a `Wf5
/e 5\ 9 清洁帐目||与…停止交易to close ones account with
>rRf9wO1l r>3^kL5UI d/B* @P70W<< 结帐to close an account
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E k&DGJ5m$. G)+Ff5e0L[ 清理未付款to ask an account||to demand an account
7s]Wq6 +L6" vkz HU[oR4E YmCbxYa7 结清差额to balance the account with
?Y!U*& 7 6:RMU z_(eQP])
Qk7J[4 清算to settle an account||to liquidate an account||to square an account
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MF }vsO^4Sjc j#o3 .v7`$(T 审查帐目||监查帐目to audit an account
8m7eaZ ;vUxO<cKFq z+6QZQk Kfd _uXL> 检查帐目to examine an account
Riq|w+Q fIEw(k<* Mryn>b`cB /d]~ly
@uI 转入A的帐户to charge the amount to As account
FAd``9kRT qhwoV4@f 7%op zdS# SEU\}Ni{ 以计帐方式付款to pay on account
@$ftG 5h(jeT8" fn?VNZ`J
=WjJN Q 代理某人||为某人on ones account||on account of one
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.% /.2u.G YME[%c2x 为自己计算||独立帐目on ones own account
-Qg,99M n\*JaY '2wCP
EC B{=009. 由某人收益并负风险on ones account and risk||for ones account and risk
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0 Y'&8L'2Z[ ,M{Q}:$+4 .o"<N 由某人负担for ones account||for account of one
%2zas(b9j yYB NH1 Np)ho8zU a.CF9m5]c 按某人指示||列入某人帐户by order and for account of one
'FqEB]gu 4D GY6PS iW;}%$lVX 4y1
> 列入5月份帐目for May account
kI<WvgoL (`F|nG=X &h\CS8nT% h$|3
dz N 编入某中帐项下to pass to the account of||to place to the account of
}!=gP.Zu^ ?;+ ^ db^aL8 tw-fAMwU 寄出清算书to send in an account||to send in render an account
)ib7K1GJ u8^Y,LN HIsB
| /M]eZ~QKD 支票薄cheque book
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k3^ 支票陈票人cheque drawer
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2u9 .hc|t-7f 持票人cheque holder
Rnzqw,q g;l'VA3v MSK'2+1T@g ' *}^@[& 不记名支票cheque to bearer||bearer cheque
i,([YsRuou ,%[LwmET )
b/n)%6 LSSW.Oz2L 记名支票||认人支票cheque to order
F. }l(KuJ W"dU1] n}0za#G amMjuyW 到期支票antedated cheque
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Oz$_Xe tp%|AD"
{K<uM'ww> 未到期支票postdated cheque
3mk=ZWwv |xp$OL"a i3D<`\;r xrfPZBLy 保付支票certified cheque
-MDOZz\ ax4*xxU 5/tj >_-!zjO8u 未获兑现支票,退票returned cheque
]/LWrQD P87ld._ %)8d{1at ~B<97x(X 横线支票crossed cheque
y!SF/i?Py 2H[=lY +mivqR~{{ kNRyOUy 普通横线general crossing
>vHH ;&If9O1 ('T4Db l8er$8S} 特别横线special crossing
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w%g ]Mn&76fu -T 2~W! _t$lcOT 空白支票blank cheque
qo61O\qm 5woIGO3X -Uzc"Lx B F='Xj@&O 失效支票,过期支票stale cheque
B{;11u wDB)&b NR;q`Xe- ooomi"u 普通支票open cheque
b;Hm\aK W"W@WG9X0 BHF{-z )\um"l*\c 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
\k|_&hG 5tN%a>D% -"2 <h:# kSLSxfR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
6].yRNy" #x, ]D W3Fy mCI dK:l&R 支票换现金||兑现to cash a cheque
&6` U#8\#jo dD[v=Z_ 5JQd)[Im 清理票款to clear a cheque
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"(sJ ;[?J5X, 保证兑现to certify a cheque
A28ZSL #rh0r` zd?bHcW/h +#|'|}j 填写支票数额to fill up a cheque
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5Z^$`$/.v# wlm3~B\64 支票上划线to cross a cheque
j)6@q@P/ Q'FX:[@x-S vN{vJlpY 0|WOReskK 开发支票to make out a cheque
Nb#H@zm #gxRTx E`oSi
ez) ~J8cS 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
/ e~ *T.={>HE8 uf{SxEa 5O;/ lX!u 背书支票to endorse a cheque
yrxx+z|wR eLHa9R{)B @oe3i pHI%jHHJ 请付票款||清付票款to pay a cheque||to honour a cheque
n r'YWW iqU.a/~y 9`nP(~ asm[-IB2u 支票退票to dishonour a cheque
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#Pe\Z/ Y\Fuj) 拒付支票to refuse a cheque
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#z |Fh`.iT%c )w}*PL 拒付支票to stop payment of a cheque
Og&0Z)% n:}MULy; A-AN6. j`LT`p"9S 提示要求付款to present for payment
kVB}r.NHP N7j]yvE uK"$=v6| (&N$W& 见票即付持票人payable to bearer
&gKP6ANx2 p ] $ 'vf,T4uQ" % @^VrhS 支付指定人payable to order
>$k4@eg! KweHY, :5q*46n 1*x5/b 已过期||无效out of date||stale
2Wc;hJ.1 ?(`nBlWQ5 #nMP(ShK hj#+8= 请给出票人R/D||refer to drawer
3'gd'`Hn/ o/i5e=9[y <O`q3u'l %n V@'3EI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.{Eg(1At Wb}0-U{S' c,[qjr#\> $[^ KCNB 文字与数字不一致words and figures differ
a#^4xy: .J7-4 {?h6*>-^Z
onS{ 支票
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cbg3b
i 时间已过account closed
:,J86#S) ;jY'z5PH5 < 8W:ij.` @Ig,_i\UY: 更改处应加盖印章alterations require initials
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J) TTw~.x, ud~VQXZo 0,i+ jAQ)3ON<
V.OoZGE>] 时间已过effects not cleared
HDfQ9__ , K"2tb J4R qLktMp_ 停止付款payment stopped
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]FM CBgFB-!qpe ,~68~_) 支票毁损cheque mutilated
Se]t;7j f@V{}&ZWp )8A=yrTIT 66y ,{t 汇款||寄钱to remit||to send money
eVbh$cIrZ w]}cB+C+l# d T-O8 4dD@lG~ 寄票供取款||支票支付to send a cheque for payment
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A2Dr ~'YSVx& ) cqU/Y_%l' *~aI>7H 寄款人a remitter
$EHn;~w T '&L
oeqJ?1=! {&A
T}7 收款人a remittee
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@[9 LB [}g5Z=l f\%X7. IU"!oM ^ 国外汇票foreign Bill
_\V{X}ftqa kTe<1^,m ,2L,>?r6 Q?'W >^*J 国内汇票inland Bill
<PA$hTYM U},W/g-
="PywZ %4g4 C# 跟单汇票documentary bill
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pIlQaMo4 q\b9e&2Y 9bYHb'70 ^
K@GK 空头汇票accommodation bill
,}xC) > P_}_D{G D2mAyU- 53#5p;k
原始汇票original bill
=:T:9Y_ i P6Ol+SI#m J'oz P^N \fGYJ37 改写||换新票据renewed bill
$7ME a"a @!tmUme1c x-P_}}K 79 uqH! eN5 即期汇票sight bill||bill on demand
>}`1'su ry=[:\Z~ J-,X0v"
_!T$|,a …days after date||…days after date…日后付款
Y+PxV*"a ':fbf7EL< A^jm<~ IQ`aDo-V …months after date||…months after date…月后付款
kUBHK"}K ]-]@=qYu
Jrrk$0H^~ ' <jp.sZQ 见票后…日付款…days after sight||…days sight
_25]>D$ W8/6 V'#u_`x"D) )4O`%9=M& 见票后…月付款…months after sight||…months sight
w4/)r-Z4I {;gWn'aq Z~:lfCK` Hw3E S 同组票据set of bills
jWjK -q@Y !,WRXE&j X=}0+W .}op mI 单张汇票sola of exchange||sole of exchange
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$ .Zm } J*k
=|+[ 远期汇票usance bill||bill at usance
-Q8`p eJdQ7g[> 7Et(p' ~DS9{Y 长期汇票long bill
"TCbO`mg at
nbM:t D($UbT-v \M^4Dd Ay 短期汇票short bill
UeTp, a,\u|T:g X0L{#U 4IpFT; `q 逾期汇票overdue bill
{x$#5PW *38\&"s4_ $fG/gYvI\ :O=Vr]Y8K 宽限日期days of grace
p{GDW_ LB0=V0| Hc3/`.nt Unk+@$E& 电汇telegraphic transfer (T.T)
"Vy\- ^ !I$RE?7eY g#NUo/ x/v+7Pt_ 邮汇postal order||postal note (Am.)||post office order||money order
_JB3+0@ %8}w!2D S J?DyTs3Z e
u/S
p3@v 本票promissory note (P/N)
_3JTHf<+ EPfVS w%na n= 7qp|Msf}, 押汇负责书||押汇保证书letter of hypothecation
I<f M8t.Y> 3_:k12%p qN(;l&Q ]C^*C| 副保||抵押品||付属担保物collateral security
~<-h# B YkbLf#2AE| '!GI:U+g Wb$bCR#?< 担保书trust receipt||letter of indemnity
w Nnb@ \6L=^q= 1k(*o.6 )HcC\[ 承兑||认付acceptance
M1\/ueOe %&NK|M+n b?,y%D)' ~KvCb3~X 单张承兑general acceptance
=0|evC G3n7x?4m P@ u%{ p5ihuV, 有条件承兑qualified acceptance
,@MPzpH D:0PppE
0SYkDI L"0L_G 附条件认付conditional acceptance
+/'jX?7x% X8TZePh N\$6R-L R8)"M(u=l 部分认付partial acceptance
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