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。
1 +qw$T 会计报表statement of account
qnJt5 ];a=Pn-:}G V=qwwYz~ {VvqO7 A 往来帐目account current
X4AyX.p 6c"0})p Co9QW/'i R)z4n 现在往来帐||存款额current accout
dC$Em@Nb XKttZOiGT ^3{TZ=_;| =aA+~/~8% 销货帐account sales
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Z7BoDa7O ,TPISs `m>*d!h= *x])Y~oQ 共同计算帐项joint account
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'6;/N 未决帐项outstanding account
jbu8~\" HATA- M y[\VUzD*' a1.Ptf eW| 贷方帐项credit account||creditor account
2viM)+ =p?WBZT|: [}8|R0KF ("+}=*?OF3 借方帐项debit account||debtor account
7L@K _ZJ ;A'Z4=*~ ?-^m` te
!S09( 应付帐||应付未付帐account payable
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T%), L19C<5> 应收帐||应收未收帐account receivable
(+u39NQV T[4<R 5} dd%h67J2< IS[thbzkZ 新交易||新帐new account
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8<7GdCME $m+sNEAa (85Fv&a 未决帐||老帐old account
~J8pnTY vab@-=%k EG0auzW? l)w Hl%p 现金帐cash account
{g~bQ2wDC S.Ma$KL~'^ Q~Hh\L t -gas?^` 流水帐running account
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%&2ym 'GoZqiYT !x>%+&c>k HXYRH 暂记帐||未定帐suspense account
3a 1 u ?wF'<kEH /K{9OT@> Fxqp-}: 过期帐||延滞帐overdue account||pastdue account
D8nD/||;Z 'vq:D$A 7 aYn0_NKp D?,#aB" 杂项帐户sundry account
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Ux O Xi@c;F N!x =eC 详细帐单||明细表detail account
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0Tnh;&= ls `,EFF 呆帐bad account
3ZZV<SS Ev2HGU [ ,7)C" z%7SrUj2 会计项目title of account
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mF# 会计薄||帐薄account-book
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uV hCxUMQ tpEI(9> J~iBB~x. 营业报告书||损益计算表account of budiness||business report
xc:!cA{V j0GMTri3 9W>Y#V~|v! Bo+DJizu 借贷细帐||交验帐account rendered
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-`ki5F lvpc*d|K 8dOo Q 明细帐account stated
KZe)K_1[ Lru-u: H,<7G;FPT {"H2 :-t< 与…银行开立一户头to open an account with
oi&Wo'DX ;t>Z+O% NLe}Jqp qxMnp}O 与…银行建立交易to keep account with
vhT_=:x m&0"<V!H/B asgF1?r M4L
ktR-[ 继续记帐to keep account
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xJQPz u%d K ig 与…有交易to have an account with
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$| V'2EPYB 作成会计帐||有往来帐项to make out an account with
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U 清算||清理债务to make up an account
>7U>Yh ]Lqt(c 9kY[j2,+ 6Bm9?eU0 清洁帐目||与…停止交易to close ones account with
Zx?b<"k 7C?.L70ZY A?"h@-~2 :Ze+%d= 结帐to close an account
'!Kf#@';u [$(R#tZ+ =FBpo2^QB; agOk*wH5 清理未付款to ask an account||to demand an account
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!; ^yKY'>T#d :H[\;Z1_ 结清差额to balance the account with
<<|H=![ dj[apuiF 6a>H|"PNE :Px\qh}K 清算to settle an account||to liquidate an account||to square an account
-#A:`/22 {- 63/z !m{2WW- FFGqa& 审查帐目||监查帐目to audit an account
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W=79t Hwe)Tsh e fRg=!<#% mg+k'Myo+ 检查帐目to examine an account
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A+ _b4fS'[ _8h8Wtif 'CS.p!Z\ 转入A的帐户to charge the amount to As account
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2<&%N2 KLt%[$CTi 以计帐方式付款to pay on account
,i++fOnQ s"0b%0?A d\XRUO[ BSp$F WvT? 代理某人||为某人on ones account||on account of one
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rk eZO9GMO cvAtw Q' 为自己计算||独立帐目on ones own account
%N~CvN@T jgvh[@uB? I Ru$oF} O5 7jz= r 由某人收益并负风险on ones account and risk||for ones account and risk
{u30rc" +>3]%i-\ C?QfF{!7 #cEq_[yI 由某人负担for ones account||for account of one
'=TTa cq^sq1A: +|nsu4t,< ^)cM&Bxt% 按某人指示||列入某人帐户by order and for account of one
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bdIl u"F;OT\>g 列入5月份帐目for May account
'}O!2W&Y]% oa9)Dv cy:;)E>/ ^L~ [+| 编入某中帐项下to pass to the account of||to place to the account of
W:ixzpQ tm xP Oe qU6BA\ZL VA]ZR+m 寄出清算书to send in an account||to send in render an account
rZ866\0 *Pb.f `p"U &8Wlps` 支票薄cheque book
'{D%\w5{ H*qD: N "=`~iXT{e x[m'FsR4 支票陈票人cheque drawer
U3q5^{0d/ M]s[ "0O \2eFpy( 9XN~Ln@} 持票人cheque holder
&@'V\5G &kq7gCd anitqy#E F9D"kG;Dk 不记名支票cheque to bearer||bearer cheque
F r/QW7B5 M7H~;S\3IM }I<N^j=/pO s#Q_Gu 记名支票||认人支票cheque to order
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ITM<Z$l 到期支票antedated cheque
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bfc.rZ (jneEo=vr $
UmE 未到期支票postdated cheque
]J~g'"> D1~^\)* $:HLRl{2E r?XDvU 保付支票certified cheque
9e76pP( Bzm.X=U: Kk56/(_S 6NKF'zh 未获兑现支票,退票returned cheque
S&`O\!NF JbVi1?c GfQ^@Tl $u-lo| 横线支票crossed cheque
|<2JQ[] nR#a)et oYGUjI :'b%5/ ^q 普通横线general crossing
8Y]}Gb! Bzwx0c2VY8 FRD<0o /` zh
hGqz[K 特别横线special crossing
vzQyE0T/ FL~9< / s=}~Q&8 gtl;P_ 空白支票blank cheque
I[a%a!QO dnLo(<{<U 's/27=o fLc!Sn.Y 失效支票,过期支票stale cheque
+&zb^C`J O\:;q*] u<J2p?`\&` /G[+E&vj 普通支票open cheque
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E9Px -!JlM@ kkG_ +Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
C!oksI )62q|c9F @ICejB< KX$qM g1j 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
o4U]lK$ Y|Nfwqz s-Q7uohK 8dYk3sk 支票换现金||兑现to cash a cheque
T;xHIg4 W'm!f QGu7D #%| @)S sKk| 清理票款to clear a cheque
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保证兑现to certify a cheque
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xop-f#U* 填写支票数额to fill up a cheque
?nj"Ptzs jcT{ugpq ktkn2Twa/ [w+yQ7P 支票上划线to cross a cheque
&zaW"uy3T )UxQf37 `bBfNI?3d* /7!_un9 开发支票to make out a cheque
Xq} n^W 5&GQ=m `lH1IA/3 &/z+A{Hi 签发支票,开立支票to draw a cheque||to issue a cheque
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|*/uN~[ 透支支票to overdraw a cheque
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go8 ~4p]E'b _#y(w% 'b?#4rq} 背书支票to endorse a cheque
d&$.jk8 2 `[g#Mxw oho AUT gdkLPZ<< 请付票款||清付票款to pay a cheque||to honour a cheque
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D]LFX/hlH ~jgN_jz 支票退票to dishonour a cheque
=0jmm(:Jh v#T?YK DKaG?Y,*p )- Wn'C'Z 拒付支票to refuse a cheque
>Rz#g*@E 5Xq.=/eX 71}L#nQ \]~kyy 拒付支票to stop payment of a cheque
troy^H `% #zMS |zRoXO`]-* cN[q)ts 提示要求付款to present for payment
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3=G5(0 见票即付持票人payable to bearer
*1 J#Mdd K2cp f 8) ebXc ;_Of`C+ 支付指定人payable to order
/4f 5s#hR NL>[8# p8}5x 2F jmA{rD W 已过期||无效out of date||stale
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wvm Jte:l:yjtA B[U.CAUn ?@,f[ U- 请给出票人R/D||refer to drawer
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q+7K 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
tp,mw24 9<0$mE^: ]J"+VZ_"I
t"Vr;0!{ 文字与数字不一致words and figures differ
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支票
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8d*<Aki?; 时间已过account closed
zdpLAr l2KxZteXY0 ?T%K + =[tls^ 更改处应加盖印章alterations require initials
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Fo 时间已过effects not cleared
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F LZAj4|~,m 停止付款payment stopped
77bZ A1 s=;qr gm%bxr@X~ v%PWr5] 支票毁损cheque mutilated
& b^*N5<Z i!+3uHWu`) X-) ]lAP FOnA;5Aa 汇款||寄钱to remit||to send money
JV6U0$g_S }W>[OY0^A jX8 C2}j :\=
NH0M 寄票供取款||支票支付to send a cheque for payment
sZP3xh[B OD!CnK <cS7L0h uB%^2{uU 寄款人a remitter
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v>cE59('0 ';T5[l, =&g}Y 收款人a remittee
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*/dsMa 国外汇票foreign Bill
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( 国内汇票inland Bill
ydFhw}1> 48NXj\L[y ua>~$`@gX )B5gs%u] 跟单汇票documentary bill
3V!&y/c< W[Ew6)1T ^9f`3~!#bc lNeF>zz 空头汇票accommodation bill
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J| 'oeg[ 原始汇票original bill
o*ED!y7 ysn[-l# cb&In<q yl
+)I 改写||换新票据renewed bill
7tO$'q*h EKJ4_kkjM yzzre>F YhK/pt43C 即期汇票sight bill||bill on demand
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/\^ KK3xz*W0 …days after date||…days after date…日后付款
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R6o<p<fTh v7u}nx …months after date||…months after date…月后付款
Bo(l !G .vF<3p| )7mJ+d[ l'8TA~ 见票后…日付款…days after sight||…days sight
!PTbR4s :=7;P) eZkz 1j~ -2Cf)>`v 见票后…月付款…months after sight||…months sight
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tuid{ 同组票据set of bills
Nmq5Tv PBnn,# T>o# *{qn 8=AKOOU7> 单张汇票sola of exchange||sole of exchange
:2d9ZDyD 5Cka."bQ fT~<C
{ qz SI cI 远期汇票usance bill||bill at usance
g7yHhF>%X o*BI^4 lhODNWi F=c_PQO 长期汇票long bill
u<2sb;a n=MYv(Pp} k~F/Ho+R& WX"M_=lc-@ 短期汇票short bill
2b` M(QL ~H~4 fp b LA0x6E+I + zPg`/ 逾期汇票overdue bill
9}_f\Bs Db:WAjU /T'nY{ tqC#_[~7 宽限日期days of grace
>p:fWQ6 E#]%e^ "&|2IA TC}u[kM 电汇telegraphic transfer (T.T)
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#3 Tr!X2#)A! h:90K #<3\}*/ 邮汇postal order||postal note (Am.)||post office order||money order
E/ )+hK& ~'mhC46d y~ LVK8 ((q(Q9(F 本票promissory note (P/N)
[D\AVx& !d_A? q'hN t$|6}BX (k45k/PAP 押汇负责书||押汇保证书letter of hypothecation
I{bi3y0 xb>+~5 9: N `MQHQ1 Z2}b1#U? 副保||抵押品||付属担保物collateral security
q;JQs:U! nVD
YAg' 2uEu,YC \[jItg,+ 担保书trust receipt||letter of indemnity
cxdM!L; ` x N)Ck76 | w -W=v `6su_8Hno 承兑||认付acceptance
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|U UPF=X)!M 单张承兑general acceptance
r>o6}Mx$ 6 H.Da]hk "Q4{6FH+mB #u^d3
$Nj 有条件承兑qualified acceptance
4+"SG@i`W X.qKG0i i9tM]/SP ^`THV 附条件认付conditional acceptance
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, 88}5)b[ /8T{bJ5 ?Fu.,srt 部分认付partial acceptance
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