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。
>0_{80bdO 会计报表statement of account
!mmSF1f Hy5 6@jW+E CaV@<T ep4?;Qmho 往来帐目account current
-
<L5; "~S2XcR[ E Bi
Dyr pedyWA> 现在往来帐||存款额current accout
P%ThW9^vnj fR?'HsQg jGoQXiX Yxy!&hPLv: 销货帐account sales
-/
G#ls|? K4-_a{)/ p2U6B gF`hlYD 共同计算帐项joint account
`6RccEm J:J/AgJuH I:w+lchAMe /;vHAtt;f 未决帐项outstanding account
g}S%D(~ }t:*w 2I|lY>Z c>3j$D+ 贷方帐项credit account||creditor account
f|ERZN`uB nBLb1T M2;6Cz>,P @+1AYVz(k 借方帐项debit account||debtor account
&bGf{P*Da dd6%3L{cn ZvLI~ul(zT HYG1BfEaW 应付帐||应付未付帐account payable
cltx(C> nN^lY=3 scTt53v^ 8)2M%R\THn 应收帐||应收未收帐account receivable
_[Sh`4`r pFV~
1W: qu^~K.I" 6oFA=CjU{ 新交易||新帐new account
=Ot_P7'5gv Q,Y^9g"B`~ >^IUS8v ktRGl>J 未决帐||老帐old account
G*,7pc )||CU]"b? =GW[UnO sl
"H!cwF 现金帐cash account
cnRgzj<ek fz?woVn -PU.Uw] Bj"
fUI!dK 流水帐running account
<:&{ c-f/ eKLE^`2*@ |DP
q~l(d KV-h~C 暂记帐||未定帐suspense account
IxG7eX! W`P>vK@= *=!r|UdB. HIt9W]koO 过期帐||延滞帐overdue account||pastdue account
/{
P-WRz> l
A;qFXaN> lg
D% +WKN&@ 杂项帐户sundry account
1
.[OS X<pNc6 +JM@ kdE5b c4r9k-w0E
详细帐单||明细表detail account
9]lyV m8G/;V[x aR'~=t&;z1 D #7q3s 呆帐bad account
~=t9-AF- a#x@e?GvI VR%*8= eAqpP>9n 会计项目title of account
5R%y3::$S ]"htOO p:eaZ JoZzX{eu" 会计薄||帐薄account-book
:zvAlt'q= e\f\CMb baL<|&
c
ZG{#CC = 营业报告书||损益计算表account of budiness||business report
JiuA"ks) ?AQA>D#W 8rFP*K9 %o0 H#7' 借贷细帐||交验帐account rendered
,U+>Q!$`\^ qn,fx6v4 "`%UC# \hb$v 明细帐account stated
J83C]2~7 yF_/.m I ^#K^W V T|j=,2_ 与…银行开立一户头to open an account with
S v#,L8f
oIMS >& Fu\#:+5\ 84i0h$ZZo 与…银行建立交易to keep account with
4L4u<
U z[#ye O*x~a;?G P"t Dq& 继续记帐to keep account
2R^Eea g[~J107%A :f7vGO"t tB4yj_ZF 与…有交易to have an account with
eb6y-TwY 1,U)rx$H 86dz Jh cWo__EE 作成会计帐||有往来帐项to make out an account with
g:
U
-kK!i l8_RA _\=
/~>Xl II[-6\d! 清算||清理债务to make up an account
-%K}~4J C7}iwklcsa Rz
FxO ~ahu{A4Bw 清洁帐目||与…停止交易to close ones account with
T!pZj_ h= FL&Y/5 {0AlQ6.@> )nK+`{;@! 结帐to close an account
F[0~{*/|G x") Bmw$ %|f@WxNrU :<0lC j 清理未付款to ask an account||to demand an account
kGakdLl H`Zg
-j` PlgpH'z4$ J~ +p7S 结清差额to balance the account with
f.E{s*z
> sEZ2DnDI U2~|AkL [ :Sl~
清算to settle an account||to liquidate an account||to square an account
7uF
@Xh YB^m!A),I[ ymnK `/J!Q
O`N,aYo 审查帐目||监查帐目to audit an account
*KU:D Y{ /rK/l YhooD
,[. i~M-V=Zg 检查帐目to examine an account
?[WUix; Mpk7$=hjc *#@{&Q(Qh #G?",,&dM 转入A的帐户to charge the amount to As account
`bn@;7`X WU.eeiX [;'$y:L=g ,W/Y@ScC 以计帐方式付款to pay on account
U_E
t /#L4ec-' J*ZcZ FbWN #!_ViG )2^ 代理某人||为某人on ones account||on account of one
hQNUA|Q=% Z *v`kl |Vu`-L'Jz 5>=4$!` 为自己计算||独立帐目on ones own account
04}c_XFFE RmOkb~ [[ Nn~7 1 .o0" 由某人收益并负风险on ones account and risk||for ones account and risk
{W%XSE E(f|LG[I 9J<vkxG9` 89P7iSV#* 由某人负担for ones account||for account of one
/R6\_oM /N./l4D1K- i~5'bSqc -KG1"g,2 按某人指示||列入某人帐户by order and for account of one
!RjC0, .ho
Vy*I zU4*FXt ;rnhv:Iw 列入5月份帐目for May account
r $ YEq5 8M BY3F $H/:
-v @B ?'Mu* 编入某中帐项下to pass to the account of||to place to the account of
%.fwNS <u?\%iJ" i.FdZN{ )<e,- XujY 寄出清算书to send in an account||to send in render an account
KR%NgV+}!0 [8 23w.{]# ?]+!gz1 q!Z{qt*`um 支票薄cheque book
Mi}k>5VT *fLVzYpo muhu`
k`C SxkY ;^-U 支票陈票人cheque drawer
Le,;)Nd 9w1`_r[J 6.|[;>
Km EQ"+G[j~x 持票人cheque holder
="AaC!E,W 5E}]U,$ #;;A~d:V \"Qa)1| 不记名支票cheque to bearer||bearer cheque
e Dpt1 {rygIl{V oTTE<Ct[ Ac}5,
记名支票||认人支票cheque to order
BJp~/H`vd ajf(Ii\/ ~;t/VsgGW vSCJ xSt#e 到期支票antedated cheque
fOP3`G^\ y3P4]sq crgVedx~} V~$?]Z %_ 未到期支票postdated cheque
e=_Ng
j) /U0,% ~h3~<p#M` SXNde@%
{ 保付支票certified cheque
'<6DL
tZl on1B~?*D I`x[1%y2 F m+x$LkP 未获兑现支票,退票returned cheque
o,/w E e`K{ AH:0h X6+ j&q%@%Gm 横线支票crossed cheque
RQ 8;_)% O]oH}#5b vLGn
Lpt *De'4r 2 普通横线general crossing
`:Oje h1$75E?, J"XZnb)E= uSH_=^yTQ 特别横线special crossing
8KsPAK_ \4O_@d`A vb9C&
# z00,Vr^m 空白支票blank cheque
=}Yz[-I
nW
oh(a {/qQ=$t OMBH[_ 失效支票,过期支票stale cheque
1R7tnR@[u ju1B._48 X, }(MW @E>I<j,D 普通支票open cheque
Mt@Ma ]! *n6L3"cO /-+hMYe Q^X}7Z|T 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
$ <3^( y xl@~K^c] TYCjVxfu$ ~
y,m7%L 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
SF da?> 8d&%H, `v)ZOw9& F45-M[z 支票换现金||兑现to cash a cheque
20I/En pnXwE-c_ jsP+,brO ')Y1cO 清理票款to clear a cheque
$oPc,zS-gL r;+a%?P (O&HCT| 8isQL 保证兑现to certify a cheque
%D~Mij %AmyT "]\3t;IT Vlge*4q 填写支票数额to fill up a cheque
\u;`Lf o'8nQ
Tao qqys`. LjIkZ'HuF 支票上划线to cross a cheque
7m}fVLk 6h0}ZM GI
nw7 +k[w)7Q 开发支票to make out a cheque
nj1PR`AE 0%)T]
SDS e0j4t-lL p|@#IoA/e 签发支票,开立支票to draw a cheque||to issue a cheque
&xp]9$ rinTB|
5 &(e5*Q p7HLSB2Rp 透支支票to overdraw a cheque
[a
ko8 c _!!DEe7 c2?VjuB0 be$']}cP 背书支票to endorse a cheque
0Ue~dVrM(? z4;@"B ?[P>2oz 9,JWi{l
Iv 请付票款||清付票款to pay a cheque||to honour a cheque
9hh~u
-8L [HL>Lp&A? K\59vtga `zB bB^\`W 支票退票to dishonour a cheque
*2rc Y
X(\L1N RD=V`l{Z {m@tt{% 拒付支票to refuse a cheque
^P*-bV4 *aFY+.;U` =LGSywWM9 wNn=JzP 拒付支票to stop payment of a cheque
Z`U+a "_&c[VptWi @#$(Cs*{] *M_^I)*L 提示要求付款to present for payment
ect$g# [J(b"c6 /7fd"U$Lh fre5{=@ 见票即付持票人payable to bearer
L#J2J$= vU]n0)<KB gS@<sO$d> ~"<^4h 支付指定人payable to order
i5&,Bpfo-
;NrPMz S#r|?GYua =p"ma83 已过期||无效out of date||stale
_zi| GD FOsxId[f9 <(B|g&A M)nh~gU 请给出票人R/D||refer to drawer
O:GAS [O` Wq"-T.
i `@v;QLD"d< hUuKkUR+Ir 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.N@+Ms3 TbN{ex
* &I(\:|`o YbnXAi\y| 文字与数字不一致words and figures differ
'W>y v I|qhj*_C -A=3W3:C ^8J`*R8CL 支票
)rt%.`
-sZb+2tDa 时间已过account closed
aM(#J
7; oif|X7H; Cb`, N #z<#oC5 更改处应加盖印章alterations require initials
HtiIg a 7 &[_@f# ~!Nw]lb! yT5OFD|T NO@`*:.^Y
kS=nH9 时间已过effects not cleared
F",TP,X -mn/Yv *|<~IQg w0lgB%97p 停止付款payment stopped
au/LoO#6Ro ey,f igjd. ,UNk]vd lX)AbK]nb 支票毁损cheque mutilated
3\
,t_6} ('U TjV /<IWdy]$3 ,+4T7 U R 汇款||寄钱to remit||to send money
JbS[(+o 6M_:D :z&kbG K/ &` 寄票供取款||支票支付to send a cheque for payment
H9_iTGBQ ZfH>UHft >u(^v@Ejf HKI\i)c 寄款人a remitter
79@CO6 oz)4YBf 9H/R@i[E |iX>hJSl 收款人a remittee
T!B\ixt6 OKK Ko`RN w,vnpdT )h&@}#A09 国外汇票foreign Bill
k ,+,,W ge.>#1f}
Z"_8l3 -N wic| 国内汇票inland Bill
JGTsVa2 {wj%WSQj/y ( $2M"n eOF*|9 跟单汇票documentary bill
.5o~^ W;2J~V!c k{{3nenAG v<g=uEpN 空头汇票accommodation bill
*AQ3RA 8 ?kQY ^pU o{fYoBgr zIu/!aw 原始汇票original bill
:Dw_$ s(5hFuyg C$~ly=@ +hr|$
改写||换新票据renewed bill
"0[`U(/ K8MET& d=%NFCIV Z_4%Oi 即期汇票sight bill||bill on demand
9N)I\lcY %<a3[TQd`\ yq[/9Pci A 3en67l …days after date||…days after date…日后付款
S`zu.8%5 rf4f'cUa Nr `R3(X d;0]xG?%= …months after date||…months after date…月后付款
;
*j
K! UE"v+GH G~(\N?2 tlUh8os 见票后…日付款…days after sight||…days sight
XX%K_p`&Z y$]<m+1 2&n6:"u| EJTM
>Rpor 见票后…月付款…months after sight||…months sight
!Md6Lh%-w 9t)Hi qj Wq<oP =Q<7[ 同组票据set of bills
.\ fpjQW rC_1f3A df@N V Ld v+ in:\Dv 单张汇票sola of exchange||sole of exchange
z{\tn.67 lW-h
@ XWS]4MB+vm YSt*uOZK 远期汇票usance bill||bill at usance
CZu=/8?
6A]I" E]5 ?Ce=h+l vbeE}7 *2 长期汇票long bill
d[,Rgdd@I |6bvUFr >zX^*T# z=U+FHdh/- 短期汇票short bill
?rQ .nN "q M 2{~`q ZM -P 逾期汇票overdue bill
c YgJ}(>} /96lvn]8lO x
cAs}y} 8}:$=n4& 宽限日期days of grace
_xePh
[.xY>\e /"D,gn1S* 5wx~QV=Hh 电汇telegraphic transfer (T.T)
fb `x1Q d%qi~koN_ ;k `51
=Wi U?f-/@fc 邮汇postal order||postal note (Am.)||post office order||money order
\)t//0 J+IItO4% Ly8=SIZ
}
M% 3 本票promissory note (P/N)
^;a
.;wR ( `bb1gz PbZ%[F dL%*;
押汇负责书||押汇保证书letter of hypothecation
}g-w[w 7p 2yn"K| {v]L|e%
{ B<r0y 副保||抵押品||付属担保物collateral security
'pIrwA^6N pu/5#[MC)^ +&VY6(Zj+* z*jaA;# 担保书trust receipt||letter of indemnity
OeASB}
z;oia!9z 5)XUT`;'){ _";w*lg} 承兑||认付acceptance
& tT6.@kH B2]52Fg-" 8,IF%Z+LI WM|G/'q 单张承兑general acceptance
Gn^lF7yE >v@3]a
i kEC^_sO" ,v}) 有条件承兑qualified acceptance
xS12$ib ~G w%qn
H e9 q>BJ:_I
i ZKEoU! 附条件认付conditional acceptance
iy]L"7&Z2 SF;\*]["f yOEy3d
=* ?sd
Si-- 部分认付partial acceptance
A+Isk{d