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。
hXQg=Sj 会计报表statement of account
>RL6
Jbo| 18p3 *fvI.cKiGP _2gT1B 往来帐目account current
Z!RRe
]"y fyg~KF} oY2?W ( ln 现在往来帐||存款额current accout
COan)<Ku Ro'4/{}+ \/'#=q1 iVpA@p 销货帐account sales
BV }(djx HDSA]{:sl Ca5Sc, no *@G(3 n 共同计算帐项joint account
3<)@ll f}lT|.)?VD CdzkMVH 76IALJ00V 未决帐项outstanding account
*`g-gk M89-*1 Yn$>QS 4 Bgk~R.l 贷方帐项credit account||creditor account
@q{:Oc^ 6Y>,e;R J]|6l/i xu"94y+ 借方帐项debit account||debtor account
x<{;1F,k3 :rTKqX&"j 3D$\y~HU <r7qq$ 应付帐||应付未付帐account payable
K.V!@bPlw9 HoIKx_ hk"9D<&i>b gf3u0' $ 应收帐||应收未收帐account receivable
+9 16ZPk XUQW;H G%j/eTTf k}I5x1>& 新交易||新帐new account
wv7p,9Z[ J:g<RZZ1 B~V<n&< i)@U.-*5m 未决帐||老帐old account
i3M?D}(Bs KD%xo/Z. cwM#X;FGq
xJ=ZQ)&] 现金帐cash account
_A;vSp.` ;"d ,~nLn |c06ix;). Xc8= 2n 流水帐running account
To# E@Nw C;d|\[7Z !7mvyc!'! t`<}UWAH+ 暂记帐||未定帐suspense account
(<]\,pP0_ Lo|NE[b:G v2M
"b?Q XI@6a9Uk 过期帐||延滞帐overdue account||pastdue account
e'k;A{Oh q9>Ls-k `uIx/.L 097Fvt=# 杂项帐户sundry account
629~Uc6] bk\dy7 B^8
ZoF :"OZc7
~ 详细帐单||明细表detail account
mHK@(D7X QQ^Gd8nQ _"?c9 #;\L,a|>* 呆帐bad account
2X qTyf< Z-^uM`],G (xk.NZnF ^ [X|As2 会计项目title of account
ou<S)_|Iu Fe_::NVvk qy7hkq.uX 4c5^7";P 会计薄||帐薄account-book
7af?E)}v XPHQAo[(s Gt^|+[gD 7>nhIp)) 营业报告书||损益计算表account of budiness||business report
.DgoOo%?" NqiB8hZ~ 8 *4@-3Sx (l\a '3a. 借贷细帐||交验帐account rendered
$l#v/(uFa \]Y\P~n jgk{'_ j &ui:DZAxj| 明细帐account stated
C-s>1\I 2x-'>i_|g =8$|_ QRsqPh&- 与…银行开立一户头to open an account with
Nj0-`j0E MZCL:# #5'c\\
?Q :.C+?$iuX 与…银行建立交易to keep account with
JfI aOhKs] tP}Xhn` P_,v5Qx"- Nc
G ,0K 继续记帐to keep account
]*bAF^8i *hv=~A
$q 9b?i
G R'S c 与…有交易to have an account with
[:AB$l* 6!4';2Q 9T8|y]0F T$: >* 作成会计帐||有往来帐项to make out an account with
fUb1/-} z[WC7hvU yr
FZ~r@- mZ`1JO9 清算||清理债务to make up an account
X}3P
1.n: s9uL<$,' Z6 t E{/ T&?w"T2y 清洁帐目||与…停止交易to close ones account with
/yLzDCKn p@#]mVJ>9 x^z
dTMNhw D~cW
]2 结帐to close an account
5){tBK| ^$e0t;W=
[<_"`$sm= 9OPK4- 清理未付款to ask an account||to demand an account
y:qx5Mi 1v;'d1Hg; WLE%d]'%M lo"j )Zt 结清差额to balance the account with
P;j&kuW|zL ^Y$QR] aL88E
MK omq 清算to settle an account||to liquidate an account||to square an account
LEWa6'0rq 0Xp
nbB~~I yPSVwe|g xC<R:"Mn 审查帐目||监查帐目to audit an account
[ }{w DYc.to- ,oBlJvm zT$0xj8 检查帐目to examine an account
`tX@8| b2G2 cL-( ^SEc./$ :qBGe1Sv( 转入A的帐户to charge the amount to As account
F|,6N/;!W YdK_.t0Mu A_@I_V$ +
Dd"41
以计帐方式付款to pay on account
Ft3I>=f{ }I\-HP8!gv wjL
|Z8 9t#P~>:jY} 代理某人||为某人on ones account||on account of one
B#1:Y;Z pG(Fz0b{ it~Z|$ +a #lofhv 为自己计算||独立帐目on ones own account
ooY\t + Ky *
DfQA 8}bZ[ ` ovgWv 由某人收益并负风险on ones account and risk||for ones account and risk
kQy&I3 #hpIyy%n Np$z%ewK. +yCTH 由某人负担for ones account||for account of one
l"kxr96 )9MrdVNv ,6DD=w 0r >'N!dM.+9 按某人指示||列入某人帐户by order and for account of one
{H+?z<BF< y8
6)) \<X2ns@Tf !5&%\NSv 列入5月份帐目for May account
{$0&R$v3 NIaF 5z pL! a mGO>""<: 编入某中帐项下to pass to the account of||to place to the account of
\2j|=S6 #\LZ;&T'N t}VwVf<K oKRFd_r +
寄出清算书to send in an account||to send in render an account
Vg{Zv4+t ;@9e\!% _|X7
n~ F;pQ \Y 支票薄cheque book
Z2#`}GI_m #sZIDn J# 7lR<@$q JD ]OIh 支票陈票人cheque drawer
./7v",#*.' @UO}W_0ZD 3 "Yif (')(d
HHW 持票人cheque holder
'PpZ/ry$ R]Ek}1~? -TTs.O8P|< HxZ.OZbR 不记名支票cheque to bearer||bearer cheque
qU -!7=}7 L<=) @7 .TJ">? 1[s0Lz 记名支票||认人支票cheque to order
g_vm&~U/' Tm_8<$ 7 {]`p&@ 2d 8=h6 到期支票antedated cheque
+I@cO&CY| B)6#Lp3 3$_*N(e `eC+% O
未到期支票postdated cheque
=Dk7RKoHF Pw{"_g \(fq8AL? M|8
3HTJ 保付支票certified cheque
ZdH1nX(Yh3 oRq3 pO}f 8_a3'o%5 JDA]t&D!v 未获兑现支票,退票returned cheque
;&
|qSa' a+Ab]m8` h/K@IAd a$$ Wt<&Y 横线支票crossed cheque
$;`I,k$0>~ g<a<*)& % O%xpSYr `Mk4sKU\a 普通横线general crossing
:Q7mV%% xA #H0?a] M{E{N K 6D/tK| 特别横线special crossing
iSiDSeW8 R=M!e<' Qqq
<e bX2"89{
空白支票blank cheque
Fw"$A0 ($>XIb9f /:p8I6; ,{KCY[}| 失效支票,过期支票stale cheque
$r79n- %4,?kh``D #epy%> 5I' d PNf 普通支票open cheque
p3yU:q#A V LdB_r3lQ OCK>
%o$[ ;Z9IZ~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
_kN*e:t d#>y }H9 :=fvZA WD 2d`c! 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
3Aj*\e0t /S~m)$vu 3n48 %5 !9 f4R/ ? 支票换现金||兑现to cash a cheque
KDTDJ8 o8ppMM8_R[ o@k84+tn( SlaDt 清理票款to clear a cheque
> 0.W`j(s X3B{8qx_> Fn+?u /k6fLn2; 保证兑现to certify a cheque
"b,%8 NXU`wnVJ a$JLc a i9m*g*"2 填写支票数额to fill up a cheque
4["&O=:d AGq>=av
v GoE
'L o2uj =Gnx 支票上划线to cross a cheque
>NM\TLET~ vAi$[p*im W?z#pV+jt ao$.6X8fQ 开发支票to make out a cheque
2UadV_s+s L1#Ij# 9[Qd)%
MO rU2iy"L 签发支票,开立支票to draw a cheque||to issue a cheque
2R.2D'4)` `xz&Scil L*JPe"N-e ll<NIdf\r 透支支票to overdraw a cheque
||eAE) [j9E pi( n&Yk< Q8qz*v]{ 背书支票to endorse a cheque
:i*JnlvZ tIuoD+A
W jbmTmh1q }!s!;BOx 请付票款||清付票款to pay a cheque||to honour a cheque
OB^T
q~i 23ze/;6%A 0q6I;$H cAuY4RV 支票退票to dishonour a cheque
u8vuwbra! <J{'o`{ .$rC0<G[K <{J5W6 拒付支票to refuse a cheque
w4:\N U hOk00az m{%t?w$Au P?ep] 拒付支票to stop payment of a cheque
'0t-]NAc AuiFbRFi 0 P|&Pq&IH #kmh
:P 提示要求付款to present for payment
lU2c_4 r)T[(D'Tm- 1np^(['ih #AVi
M_u 见票即付持票人payable to bearer
.dmi#%W Oejq@iM"( $u9]yiY.{ g:#dl\k 支付指定人payable to order
0$vj!-Mb^j Rf"Mr: ^ 4)1;0,tlG }_OM$nzj 已过期||无效out of date||stale
*cv}*D *nTU#U %_M2N.n 8cxai8 请给出票人R/D||refer to drawer
[=TCEU{"~ ~H /2R v3RcwySk %y`7);.q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
nCxAQ|P? -X1X)0v$ 4? (W%? z; }6f 文字与数字不一致words and figures differ
gn1(4
o 3I=kr NCS!:d:Ry N2,
D:m\ 支票
`NNf&y)y
3Rv7Qx 时间已过account closed
l
E#
m]D )R)
a@op kODK@w
V- dZ(|uC!? 更改处应加盖印章alterations require initials
^ @=^;nB ^4$'KIq &xSa7FY 5\4g>5PD :`,3h%
0~gO'*2P 时间已过effects not cleared
E
l&h;N e$/B_o7( <G3&z#]#4 7v"lNP-?jU 停止付款payment stopped
o|8`>!hF /!xF?OmVd *,WP,-0 6LUC!Sh 支票毁损cheque mutilated
`s
HuM* E+xuWdp.* #Z!b G?=" `iG,H[t+j 汇款||寄钱to remit||to send money
%!j:fJ() @ GDX7TPV l}g;'9ZB x^= M6;: 寄票供取款||支票支付to send a cheque for payment
M#jN-ix C? Zw6M+ ,TC;{ $O5 30cd|
S? 寄款人a remitter
Xa9TS" $0Yh!L ?\ JWO=!^ |QZ58)> 收款人a remittee
]
Uc`J8p, 7S^""*Q^ '` CspY rXi uwz\ 国外汇票foreign Bill
(Ye>Cp+] l5t2\Fl $ChK]v
6C 9h,u6e 国内汇票inland Bill
!Jfs?Hy #
'|'r+ 0lk;F )h$NS2B` 跟单汇票documentary bill
j5
wRGn3 #=e;?w t,%iL b3
qc_ 空头汇票accommodation bill
X=X\F@V:u 9l/EjF^ vP-M,4c v Y|
! 原始汇票original bill
vR7HF*8 HRa@ "dh:-x6 q!,zq 改写||换新票据renewed bill
tx7~SUr y6HuN ` (4pu6uT +{`yeZ9S 即期汇票sight bill||bill on demand
wwd'0P`/ -#&kYK#Ph _sHK*&W{CT 4g
_"ku …days after date||…days after date…日后付款
uV6g[J b
B *e"a0 {==pZpyyh …months after date||…months after date…月后付款
mXWTm%'[ wVK*P
-C 8Z#j7)G
"kW!{n 见票后…日付款…days after sight||…days sight
{OMgd3%14 #TJk-1XM*q 6iezLG
5 0Ce]V,i6C> 见票后…月付款…months after sight||…months sight
7hNb/O004 **_&i!dtL |?m` xO <!^
[~` 同组票据set of bills
p
QE)p
E;\M1(\u l3i,K^YL h+UnZfm 单张汇票sola of exchange||sole of exchange
R""%F#4XJ2 [G|mY6F^ #G^A-yjn EYS>0Y 远期汇票usance bill||bill at usance
j}HFs0<L 8pZ<9t' %"3 )TN4 H.
,;- 长期汇票long bill
&&8'0.M{ !-]C;9Zd X!,@j\L YZ}cB 短期汇票short bill
_cqy`p@" N0TeqOi4Y [2Mbk~ ReB7vpd
逾期汇票overdue bill
^J=hrYGA t={0( H-t|i T3J'fjY 宽限日期days of grace
$K}.
+`vVO O_,O,1 cA`4:gp 8^ep/ b&| 电汇telegraphic transfer (T.T)
'"YYj$>
' =jAFgwP\
D>ef I`B'1"{ 邮汇postal order||postal note (Am.)||post office order||money order
XJ\hd,R E0f{iO;} a=]Wzlz t1]6(@mj5 本票promissory note (P/N)
$n=lsDnhQ S\C*iGeqJ F3E[wdT .-I|DVHe 押汇负责书||押汇保证书letter of hypothecation
x-m/SI]_N Z|6{T ;2`sN
kEN#u 副保||抵押品||付属担保物collateral security
_GaJXWMbk $g8}^1 m\0cE1fir 8v_C5d\ 担保书trust receipt||letter of indemnity
F4I6P fib#CY kT oOIx 7}
O;FX+x 承兑||认付acceptance
%e%7oqR? I}0_nge [=M% YcM;S 单张承兑general acceptance
649 != y;`eDS'0.N t8J/\f= a+z2Zd!u\x 有条件承兑qualified acceptance
,Qc.;4s- Fz"ff4Bx [ )c<6Sfp^B APBK9ky 附条件认付conditional acceptance
d,#.E@Po n'w,n1z7 yXfMz
G 6SEltm( 部分认付partial acceptance
[1Dm<G
u@