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。
jwjLxt 会计报表statement of account
jUD^]Qs
3*Q=)} 9qDM0'WuU $%$zZJ@/ 往来帐目account current
Y-8BL #6a!OQj -0 xo6'mD :^W}$7$T 现在往来帐||存款额current accout
h1?xfdvGd jW7ffb
`O sf$
hsPC^ P84YriLo 销货帐account sales
V0D&bN* ;i.MDW^N /*;a6S8q [PN2^ 共同计算帐项joint account
X>
98` wdt2T8`I/ HY_>sD 7:g_:}m 未决帐项outstanding account
K. B\F)K &~;M16XM,e q{V e%8$" 6|lsG6uf 贷方帐项credit account||creditor account
W;8A{3q%N0 ^X6e\]yj ,~,q0PA7J ;HAvor=? 借方帐项debit account||debtor account
i`52tH y_ N?t*4Y ^O<'Qp,[: 2u
-J+ 应付帐||应付未付帐account payable
3f$n8>mq f?ycZ UUDbOxD^w ]35`N<Ac 应收帐||应收未收帐account receivable
u[KxI9Q ?f9M59(l CT_tJ Vo^J2[U 新交易||新帐new account
x~uDCbL '4 d4i DZmVm['l q{G8Po$z' 未决帐||老帐old account
tq,^!RSbZ wEq&O|Vj *.eeiSi{ R|}4H*N 现金帐cash account
Qu Mv1)n (;=|2N>7 iVnMn1h OLt0Q.{ 流水帐running account
5nBJj 1`|Z8Jpocj ]%-U~avph }|/A &c 暂记帐||未定帐suspense account
D1+1j:m 4$, W\d i`f!) 1 QKEtV 过期帐||延滞帐overdue account||pastdue account
8ZbXGQ UrciCOQf WJ-.?
LUxDP#~7 杂项帐户sundry account
$bKXP( \VEnP=*:W huA?*fat ]v5/K 详细帐单||明细表detail account
l'Za"TL: .3UJ*^
(? ts(u7CJd yogL8V-^4 呆帐bad account
SJX9oVJeZ t
zd#9
#
"9^b1UH< y5=,q]Qjk[ 会计项目title of account
{[:C_Up)f !oXFDC3k lijTL-3 )N~ p4kp 会计薄||帐薄account-book
*k#"@ &`s{-<t<L LHx ")H?, y@$E5sz 营业报告书||损益计算表account of budiness||business report
ha;fxM] 4x-,l1NMR Oq% TW|a# 6^J[SQ6P 借贷细帐||交验帐account rendered
*7Y#G8 s [O ^/"Qk zd8A
8]&
- wXp:XZ:]T 明细帐account stated
ny+r>>3Td g i/k#3_m
B*}]' yU/?4/G! 与…银行开立一户头to open an account with
6W1+@
q {*n<A{$[
m &R.5t/x_ e(^I.`9z 与…银行建立交易to keep account with
h4KMhr JAjiG^] q,#s m'S :+>7m 继续记帐to keep account
SXl~lYUL 8Uh|V& RFS}!_t+| hR0a5 与…有交易to have an account with
#mUQ@X@K vOCaru?~h *szs"mQ/ 6RxI9{ry 作成会计帐||有往来帐项to make out an account with
R#ZJLT ECM#J28D q$yg^:]
2 }&7kT7ogO 清算||清理债务to make up an account
3t.!5L 1Zp/EYWa{ cs\=8_5 n2-+.9cY 清洁帐目||与…停止交易to close ones account with
xjnAK!sD EI?8/c ";&PtL
e _hl| 3
eW5 结帐to close an account
):tv V L.;x=w `$JZJ!,A z<!A;.iD 清理未付款to ask an account||to demand an account
<4;,
y*"n 1TA!9cz0Z D
5Sbs( }oG6XI9 结清差额to balance the account with
8r[TM W[`ybGR< BB3a8 IMdp" 清算to settle an account||to liquidate an account||to square an account
fX,O9d$ c8 .WN&]yr, bxxLAWQ( 审查帐目||监查帐目to audit an account
yp=sL' E <W3p! ?xMTO MW+DqT.h 检查帐目to examine an account
tFn[U#' ,3}+t6O" }D)eS |B ljrJC 转入A的帐户to charge the amount to As account
v_%6Ly "#0P*3-c /o6id
o ?Q=(?yR0] 以计帐方式付款to pay on account
lQ ki58. <bCB-lG*Kb 6 mLC{X[ U)-aecB! 代理某人||为某人on ones account||on account of one
xA:;wV qR2cRepV bL0]Yuh ]P7gEBi 为自己计算||独立帐目on ones own account
`aX+Gz? rs>,p) ]
X]!xvN@ o8E<_rei 由某人收益并负风险on ones account and risk||for ones account and risk
d@*dbECG x2I|iA = <
T.R%Jys Q2)5A&U\ 由某人负担for ones account||for account of one
f`>\bdz Xu_1r8-|=b 5"U5^6:T }mZCQJ#` 按某人指示||列入某人帐户by order and for account of one
!(
Y|Vm' n 78!]O U$a)lcJd CP"5E?dcK 列入5月份帐目for May account
qa~ju\jm. fWfhs}_
k"BM1-f
E)I&? <g 编入某中帐项下to pass to the account of||to place to the account of
xk8
NX-: 0VR,I{<.{ t*BCpC} :|I"Em3R 寄出清算书to send in an account||to send in render an account
h;}
fdk @c8RlW/A loq2+( {t0!N]' 支票薄cheque book
l&] %APL SU7,uxF #X!seQ7a Op9+5]XF 支票陈票人cheque drawer
5>1c4u`x '{JMWNY BUh(pS: {
}"
< 持票人cheque holder
TK>~)hc} bccf4EyQ
Y c(3idO*R) ep48 r> 不记名支票cheque to bearer||bearer cheque
9*n?V ;E 98zJ?NaD& NgxJz
]b @1pfH\m 记名支票||认人支票cheque to order
O py{i#> ;uZq_^?:9& Y3)*MqZlF 5V0#_!QAN 到期支票antedated cheque
@Y9tkJIt 5X]f}6kT brCL"g|} l0',B*og 未到期支票postdated cheque
KUq(&H7 +'[*ikxD=g *a(GG }b<w \9AF 保付支票certified cheque
8jky-r &)!N
5Veb 6k37RpgH yzNDXA. 未获兑现支票,退票returned cheque
,MLAW Fb{HiU9<! J}@.f-W\j ?FZ)
LZM 横线支票crossed cheque
VjiwW%UOM ^v3J
ld `RE
K,^U -7I%^u 普通横线general crossing
6k|f]BCL 2 XjH1 g</Mk^CE [|YuT:Cp
特别横线special crossing
lj*=bK 1:I _;O_ [/J(E\9 B-$ps=G+z 空白支票blank cheque
j#VR>0oC]\ A;;OGJ,!\ ZZeF1y[q 4%
jQHOZ 失效支票,过期支票stale cheque
fhki!# E8M catJC3 #J$z0%P Gx%f&H~Z^ 普通支票open cheque
J@q!N;eh| %LnG^L kh"APxQ79 <Um 5w1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
6ZC~q=my gp^xl>E v@:m8Y(t r)dXcus 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
qi1#s, #]wBXzu? uHt@;$9A xZMAX}8 v 支票换现金||兑现to cash a cheque
TI^X gl~ ;'4Kg@/ pG$l
2cv=7!K4Uv 清理票款to clear a cheque
1z8fhE iiE U;U19[] /8>we`4 `{nzw $ 保证兑现to certify a cheque
)5s-"o< "Qe2U(Un Ehtb`Ms )dRBI)P 填写支票数额to fill up a cheque
chU,));F ) !l1 %wmbFj} ]Mgxv>zRbs 支票上划线to cross a cheque
|
Fk9ME |+aD%'| n!?u/
[@ CN#2-[T 开发支票to make out a cheque
J/A UOInh +?C7(-U> %uy?@ e R lmeZy4.
签发支票,开立支票to draw a cheque||to issue a cheque
V_H0z )s8{|) - g;</ |Z ~" U^N:I" 透支支票to overdraw a cheque
+2^Mz&I@b x/?w1 2NWQiSz !4fT<V( 背书支票to endorse a cheque
HVM(LHm=: S(5&%}QFQ <ta#2 2!6-+]tC 请付票款||清付票款to pay a cheque||to honour a cheque
6w$pL( @D=i|f ?~rz'Pu~ qfB!)Y 支票退票to dishonour a cheque
Q+^ "v]V`d G/_9!lE 0"xD>ue& kBJx`tjtp 拒付支票to refuse a cheque
T2MXwd&l hkvymHaG Vg8c}>7 ,V #r 拒付支票to stop payment of a cheque
[O^mG
9 :3 By7BZgj Y
-:dPc{ \t'
]Lf 提示要求付款to present for payment
5^GrG|~ :LX
(9f Te&5IB- ]dQ 见票即付持票人payable to bearer
eRvnN>L
4j-%I7 `:;fc U
jB5Xks 支付指定人payable to order
?89_2W ]MV=@T^8# &s_)|K kZH IzU 已过期||无效out of date||stale
pwr]lV$w 3^p;'7x f-a+&DB9 >R2o7~ 请给出票人R/D||refer to drawer
_J33u3v
GF^?#Jh :,FI 6` e:zuP.R 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
x_BnWFP n*vhCe
L {,zn#hU.R ~ZZJ/Cu 文字与数字不一致words and figures differ
e6hfgVN Bq#B+JwX IRB BLXv7\ 2sNV09id 支票
" 2J2za
;\)N7SJ 时间已过account closed
eUm,=s gC\^"m 5Ak6
q(\ "o>gX'm* 更改处应加盖印章alterations require initials
Q[.HoqWK b;Uqyc $VyH2+ jC zkmfu~_) 4WZ"8
?9m@ S#@ 时间已过effects not cleared
n>:|K0u" C9%2}E3Z$) +'QE-#%{= yOXL19d@p_ 停止付款payment stopped
eJtfQ@? sj\kp
ni Z^SF $+UN x^P ~+(g 支票毁损cheque mutilated
M|uWSG kMY1Xb &WAJ;7f KJ;NcUq 汇款||寄钱to remit||to send money
0z:BSdno h!h<!xaclW 5>*~1}0T bf1EMai" 寄票供取款||支票支付to send a cheque for payment
>pq= .)X} a.!|A(zw %q)*8 NoG`J$D 寄款人a remitter
H_<hZUB leo
mm+f^ yi$ Jk}w L>Soj|WUy( 收款人a remittee
#>@~3kGg
5zR9N>!c Vv3{jn6% XDcA&cM}p 国外汇票foreign Bill
S@PAtB5 8KhE`C9z ej9|Y5D"S /!L#cUog 国内汇票inland Bill
q=(.N>% :*MqYny& NT}r6V(Aju SBynu 跟单汇票documentary bill
3'D<'S}[ KoL3CA"N F1aI4H<(T v?en-,{A 空头汇票accommodation bill
ap[{`u ^~Dmb2h R x>>0%e.
G(6MLh
1 原始汇票original bill
a= *qsgPGL "UDV4<|^k ;Q&|-`NK nNJMQb'K 改写||换新票据renewed bill
//_aIp 8kwe ._&) A:-r2;xB ;mw$(ZK
a# 即期汇票sight bill||bill on demand
E=9xiS IxQ(g#sj_k a.O pxd 9;*-y$@ …days after date||…days after date…日后付款
]&mN~$+C >PBP:s1f4> q;<=MO/ QFS5PZ …months after date||…months after date…月后付款
D#I^;Xg0h tB i16= qB0F9[U Xi~%,~ 见票后…日付款…days after sight||…days sight
2a3RRP f,_EPh> Z:2a_Atm 2[8C?7_K0? 见票后…月付款…months after sight||…months sight
=KctAR; l9eCsVQ~V v==b.
2= f1_b``M 同组票据set of bills
(
ndTEnpp /P>t3E2c !iO%?nW; %Ct^{k~1 单张汇票sola of exchange||sole of exchange
D%+cf I\DH qP}187Q1
RrG5`2 远期汇票usance bill||bill at usance
\(db1zmS~ E9"P~ nz bkvm-$/ ~5Cid)Q}@o 长期汇票long bill
% >\v6ea `3C dW g]V_)
} Hido[ 短期汇票short bill
PqJB&:ZV (5Z*m<]c R;]z/|8 $gv3Up"U 逾期汇票overdue bill
7l~d_<h 'wg>=|Q5 z{N~AaY Duu)8ru 宽限日期days of grace
fUg<+|v* pp2,d`01[L oieJ7\h]m m);0sb 电汇telegraphic transfer (T.T)
m 3Y@p$i5 w I7iE4\vz 26&$vgO~: @|jLw($Ly 邮汇postal order||postal note (Am.)||post office order||money order
XDt MFig 5(+PIKCjC nsM=n}$5x 6Bop8B 本票promissory note (P/N)
E<~Fi.M;\ 8?za&v `Pcbc\"*y {#_CzI.0f 押汇负责书||押汇保证书letter of hypothecation
KqD]GS#( j+9;Cp]N V 5vmc'Om =Lc!L
!(,b 副保||抵押品||付属担保物collateral security
L*QX21@wC 5OR2\h!XZt Ki,SFww8r +}.~" 担保书trust receipt||letter of indemnity
w1&\heSQ wOLDHg_ 0'QX*xfa> F+m%PVW: 承兑||认付acceptance
C+m%_6< 5Qh$>R4!" RXD*;B$v `k.Tfdu)K 单张承兑general acceptance
/FthT ^c-8~r|y,
!2o1c T)Zef 有条件承兑qualified acceptance
C$+z1z.! ^xt @ .DX-biX, I,lX;~xb 附条件认付conditional acceptance
Lhz*o6) AbExJ~JV\g \x7^ly$_ 1o8C4?T& 部分认付partial acceptance
vmj'X>Q