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。
UkpTK8>& 会计报表statement of account
"_\"S v]EZYEXFL)
6E
K <9M `|>]P"9yp 往来帐目account current
h&CZN ! )Sb-e(sl A+8)VlE\ z9 Ch %A{ 现在往来帐||存款额current accout
L(K 5f7\ t
c[Ld# B
}euIQB p7-\a1P3 销货帐account sales
&'&)
E(( YW6a?f^! RV_I&HD! %LP4RZ 共同计算帐项joint account
}A@:JR+|
^pd7nr~Y 4gC(zJ _q#pEv 未决帐项outstanding account
z
JW2F_ ]s0wJD= poW%F zj ><D2of| 贷方帐项credit account||creditor account
<(@S;?ZEW 9ghzK?Yc A :KZyd"Z #J3o~,t< 借方帐项debit account||debtor account
3{|~'5* 4]tg! ks 4V4S5V !;(Wm6~*ad 应付帐||应付未付帐account payable
q MrM^ ~ r
u2M"]T ,LxZbo! FCEmg0qdjD 应收帐||应收未收帐account receivable
Qx,#Hj (>A#|N1U !`H{jwH %n9ukc~$p 新交易||新帐new account
\3^V-/SJf i&lW&] \9OKf|#j 5
PZ7-WJ/ 未决帐||老帐old account
n.8870.BW Z3c\}HLY Hy\q{ WHBGhU 现金帐cash account
)#M$ov h7fytO 0(Y,Q(JTo& Zl&ED{k< 流水帐running account
,~38IIS>_ 2IW!EUR
^`lrKk DFQ`(1Q 暂记帐||未定帐suspense account
:Bt,.uNC 1)h<) aW dI v\8v' EDP 过期帐||延滞帐overdue account||pastdue account
HLqN=vE6 1+-Go}I -f ~1Id s?m_zJh 杂项帐户sundry account
h>*3i# kG5+kwV=: B.od{@I(Xp fA<os+*9i 详细帐单||明细表detail account
D:j5/ * W&cs&>F# ZG1TRF " z7XI`MZN^ 呆帐bad account
[^
}bc-9?i RAu(FJ k=kkF" q:M'|5P 会计项目title of account
%hBwc#^ LNR1YC1c R"HV|Dm|m r*mSnPz\q 会计薄||帐薄account-book
.YvIVQ ;PG=
3j_ Lz_.m Ws0)B8y,| 营业报告书||损益计算表account of budiness||business report
1>\V>g9 S2|pn
\0V &$2d=q8mh Q6URaw#Yt` 借贷细帐||交验帐account rendered
GY@:[u.& G?LC!9MB ^fO9oPM| `_1fa7,z 明细帐account stated
.Ow8C wsQuJrG !PeSnO 6A=k;do 与…银行开立一户头to open an account with
R#y"SxD() JQej$=* Tr}XG PU%f`) 与…银行建立交易to keep account with
>0iCQKq tKuJ &I~ ~&<vAgy, X-"
+nThMn 继续记帐to keep account
3:#6/@wQ =(\BM')l h$9ut@I =a+
} 6 与…有交易to have an account with
x%ccNP0 `S-%}eUv RS&BS; nvwf!iU6 作成会计帐||有往来帐项to make out an account with
SvkCx>6/G C,mfA%63 qgfP6W$ hW!n"qU 清算||清理债务to make up an account
:Sd`4"AA 0:I<TJ~P 9Qu(RbDqC \I}EWI 清洁帐目||与…停止交易to close ones account with
mqsAYzG %LmsywPPp #U
wX~
4:**d[|1 结帐to close an account
kmu`sk" .I#_~C'\ S
a@'?ApH =w`uZ;l$Q 清理未付款to ask an account||to demand an account
7 p!ROl^ R:
Ih#2R &\cS{35
q o^mp 结清差额to balance the account with
[Pjitw/? @'M"c
q [7r^fD
A ]=i('|YG 清算to settle an account||to liquidate an account||to square an account
-L6CEe #M'V%^x P l.g.O>1
0nkC%j 审查帐目||监查帐目to audit an account
/|H9Gm ?fC9)s IqepR
>5t ?D)$OCS 检查帐目to examine an account
/ bH2Z xz.M'az\ 6L\]Ee B@dCCKc%/ 转入A的帐户to charge the amount to As account
T"X]@9g^- C'gv#!Q .GNyADQp gzat!>* 以计帐方式付款to pay on account
O(=9&PRi o^"OKHU,S0 |=,jom
2&]LZ:( 代理某人||为某人on ones account||on account of one
r7?nHF {29aNm 1HAnOy0 T!41[vm( 为自己计算||独立帐目on ones own account
2.MUQ;O
X -}!mi V #$2/< *
]bB7 由某人收益并负风险on ones account and risk||for ones account and risk
&?1^/]'"r +U_1B%e(% A! HJ
X2%(=B 由某人负担for ones account||for account of one
emrA!<w!W \SO)|M>. a TKGaGMx6@ !plu;w 按某人指示||列入某人帐户by order and for account of one
9xzow,mi \.H9e/vU` -gba&B+D" ]sVWQj 列入5月份帐目for May account
(/]#G8 b30Jr2[ 7D:rq 8$\ v_
/<f&r 编入某中帐项下to pass to the account of||to place to the account of
NR
k~ vbtZ5Gm kMnG1K r[;d.3jtP 寄出清算书to send in an account||to send in render an account
Qf~$9?z F?H=2mzKbz #Y'b?&b =VZ_';b h 支票薄cheque book
{}Is&^3Z jg{2Sxf!c u'_}4qhCC; Y0EX{oxt1 支票陈票人cheque drawer
H6jt[ R@tEC)Zn Xa?igbgAwx q6nRk~ 持票人cheque holder
ty[p5%L1 ?vAhDD5 ]Z6?
m ' F9gp!s8~ 不记名支票cheque to bearer||bearer cheque
Qb/:E}h]$ ZxT
E(BQv 4\v &8">LL `
Z5dRLrd 记名支票||认人支票cheque to order
s>L.V2!$0 &V<f;PF(I $HQ4 o\~ .RFH@'' 到期支票antedated cheque
VWHpfm[r% +ls`;f QQV8Vlv" =G^'wwpv( 未到期支票postdated cheque
6z6\xkr URbB2
Bi Khc^q*|C) \6?a 保付支票certified cheque
{R@V v)_FiY QQ6 WfG +_iP? C<(oaeQY 未获兑现支票,退票returned cheque
\({'Xo >( 3Xd:LDZ{ >jIn&s!} T9Juq6| 横线支票crossed cheque
sHk>ek]2I -40X3 d*gv.mE kln)7SzPuk 普通横线general crossing
`m<O!I"A jED.0,+K! 8Ala31
_\tv ${ 特别横线special crossing
YT(Eh3ID {b4`\I@< ml1%C% F/>\uzu 空白支票blank cheque
\DZ
.#=d 2 Kjd!~Z$ \#dacQ2E@ p2t04p! 失效支票,过期支票stale cheque
hPBBXj/= \-;f<%+ n^ fUKi*; M;ADL|
普通支票open cheque
eU%49 A -2J37 ztSQrDbbb4 =NC??e { 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
a0sz$u U6@c)_* < QtKcv7:4 ~KMah 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
+@3+WD *1
`X} ;j1E 6 =ejU(1 g 支票换现金||兑现to cash a cheque
=cjO] pl&nr7\ T*C25l;w eZT8gKbjJ) 清理票款to clear a cheque
;n(f?RO3X _(h=@cv A<)n H=G& EyPJ Jc8 保证兑现to certify a cheque
qD>^aEd@4 LPt9+sauf1 ~CnnN[g(_ >{Hg+/ 填写支票数额to fill up a cheque
B1nm?E 0i ~ `qWEu ye$_=KARP -\? - 支票上划线to cross a cheque
z&d.YO_W 66eJp-5e8 ^*
.$@M *%KIq/V 开发支票to make out a cheque
96V8R<
<>\|hno} u)r/#fUZ zG ='U 签发支票,开立支票to draw a cheque||to issue a cheque
4DCh+|r diJpbR^JP WC~;t4 xE<H@@w 透支支票to overdraw a cheque
}UW*[dCf>C ,jg #^47I `X@\Zv=} e*}zl>f 背书支票to endorse a cheque
L4/ns@e X#$ oV# IVSC7SBiT [6mK<A,/ 请付票款||清付票款to pay a cheque||to honour a cheque
wCLniCt K.}jOm (rBsh6@) ;`7~Q 支票退票to dishonour a cheque
o[!o+M u$%C`v> N+c|0 Cst1nGPL 拒付支票to refuse a cheque
L!Y|`P#Yr LvG$J* [l5jPL}6 ESV./~K 拒付支票to stop payment of a cheque
!F
P ] K _VIk'RB %;QK5L VX.LL
5 提示要求付款to present for payment
EWDsBNZaI fL2P6N@ YM_ [ {k.:DH) 见票即付持票人payable to bearer
g.9C>>tj ek]JzD~w$ Gpxp8[ { PM84Z@Y 支付指定人payable to order
PxrT@.T$ @QmN= X5
1w7tRw j67a?0<C2U 已过期||无效out of date||stale
L%v@|COQ3 As)?~
dV e#HPU )b1hF 请给出票人R/D||refer to drawer
d {U%q
d <T[LugI )'n@A% B q&@s/k 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
[ ft6xI @~hy'6/ Lld45Bayb
^ou)c/68aQ 文字与数字不一致words and figures differ
>WLX5i& %W D^0U| g$GG
o[_0 3<XuJ1V& 支票
)Q`Ycz-
h623)C; 时间已过account closed
M%ecWr!tj `"CA$Se8 H1U$ApD F*U(Wl= 更改处应加盖印章alterations require initials
}TMO>eB' Fj<*!J$, >A{Dpsi\ cL#-vW<s3 2EM6k|l5
}'wZ)N@ 时间已过effects not cleared
r*b+kSh |Yw k #w|v.35%? F,S)P`? 停止付款payment stopped
Y(6evo&IR Zm
*d)</> hGD@v{/ 5OWyxO3{ 支票毁损cheque mutilated
z#&1> k#pO+[ x [#Apd1S_ vai w*?jV 汇款||寄钱to remit||to send money
nQV0I"f]?] <Mvniz P0>2}/;o (mP{A(kwJ 寄票供取款||支票支付to send a cheque for payment
%R?7u
'=~ tcoG;ir |qe;+)0>K H'#06zP>5 寄款人a remitter
8:c=h/fa
Y910\h@V cy@Ri# sTP\} 收款人a remittee
AjEy@/ KJyCfMH&:@
U:8]G G8vDy1`q6 国外汇票foreign Bill
h%F.h![* (8m_ GfT %2dzx[s $)NS]wJ]3 国内汇票inland Bill
sm'_0EUg =$4I}2 G?@W;o) AR( gI]1 跟单汇票documentary bill
] :LlOv$ Az y`4 P9
HKev?y m2^vH+wD 空头汇票accommodation bill
5QK%BiDlr o} QP+ gk| %
4. C~4SPCU 原始汇票original bill
zx<PX
rkji#\_-FV S||W ^BLO}9A{P 改写||换新票据renewed bill
`Gv\"|Gn
v3cMPN A^FkU (U#,; 即期汇票sight bill||bill on demand
eb`3'&zV&) ./;uhj qvu1 u
GCc dQSO8Jf …days after date||…days after date…日后付款
uQc("F b?OA |JqX Gn4b*Y&M]3 4G I3|{ …months after date||…months after date…月后付款
l4i51S" IrZ\;!NK 'cc8xC wbF`wi? 见票后…日付款…days after sight||…days sight
ZqrS]i@$ Mj1f;$ >)C7IQ/ s"#N; 见票后…月付款…months after sight||…months sight
^_3Ey :|kO}NGM ^@8XJ[C,_ L&s~j/pR 同组票据set of bills
n\D/WLv M _!zc <&~I &)6}.$`
@,1_CqV 单张汇票sola of exchange||sole of exchange
G{6@]72 wxcJ2T d H mK$E&,OkA j[i*;0) | 远期汇票usance bill||bill at usance
e0y.J ;6R9k]5P% lHM}
E$5 QyL]-zNg 长期汇票long bill
f=V`Nn<=A ~l:Cj*6x8 GC# [&>L e@VJ-s 短期汇票short bill
RQWUO^&e^ B!J?,SB `^{G`es VtzZ1/JE 逾期汇票overdue bill
\?v&JmEU $/
"+t.ir3 b+:mV7eX 1J1Jp|j. 宽限日期days of grace
P=EZ6<c3& "2%R? wuY-f4 i7T#WfF 电汇telegraphic transfer (T.T)
gQik
>gFr t)8crX}P
uY)4y0 cHr]{@7Cs 邮汇postal order||postal note (Am.)||post office order||money order
OQ2G2>p B /3~[ ' Bn8&~ ;p*L(8<YI 本票promissory note (P/N)
9$v\D3<Z }Y.@:v
j ApSseBhh ,9^ 5 押汇负责书||押汇保证书letter of hypothecation
gYbvCs8O! ;Co"bP's m`zd0IRTP wH@<0lw`< 副保||抵押品||付属担保物collateral security
74
ptd, } %0w25 =
aj|auu 7ojh=imY 担保书trust receipt||letter of indemnity
+1qvT_ M6cybEk`
PC@HNto{ Bz,D4E$ 承兑||认付acceptance
Kc
r)W #q34>}O< O Z{(Gib~{N g- #eMQ%J 单张承兑general acceptance
W!8$:Ih_Z *]q`:~u2 ;QuxTmWp^ q{*[uJ}Xc" 有条件承兑qualified acceptance
vr47PM2al P/~dY[6m jyg>'"W Yy[=E\z 附条件认付conditional acceptance
eWYet2!Q $(J)F-DB i i)@vHh82 jc6~V$3 部分认付partial acceptance
=#TQXm']Gi