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。
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h)(} 会计报表statement of account
qo|WXwP2 ~Rr~1I&mR, 4H/fP]u j}C}:\-fY 往来帐目account current
}1upi=+aE mrjswF27$o q?8|
[. pS7w' H 现在往来帐||存款额current accout
1 |jt"Hz )<tI!I][j :n-]>Q>5=k Uw7h=UQh 销货帐account sales
T]c%!&^_ sc,vj'r ;N?]eM}yf 5f 5f0|ok 共同计算帐项joint account
Nb'''W-iu *vwbgJG! * L}pt)w*V1j =UfsL% 未决帐项outstanding account
ZG&>:Si; ] &Rx@&e* P`cq H(
XMu9 Uk{| 贷方帐项credit account||creditor account
SR|`! '?p<lu^^B $cU!m(SILQ _dhgAx-H)h 借方帐项debit account||debtor account
#6HA\dE 1^}[&ar @X;!92i >E{";C) 应付帐||应付未付帐account payable
abfW[J 2OVRf0.R~ 8b;1FQ' ~yW4)4k;b 应收帐||应收未收帐account receivable
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0O@+ DrY:9[LP hRD=Y<>A he
C/\@B 新交易||新帐new account
`3WFjU5a 2$g6}A`r IS &ZqE(`e Ni-xx9)= 未决帐||老帐old account
3@$,s~+ 3 os:A] +b3RkkC -7@/[9Gf`: 现金帐cash account
E^/t$M|H 'R'*kxf |es?;s' p;3O#n-
_ 流水帐running account
FE (ev 9@ )I^7)x jN;@=COi &
;[Io 暂记帐||未定帐suspense account
xRzFlay8 ogHCt{' QLvHQtzwX zck#tht4
n 过期帐||延滞帐overdue account||pastdue account
g4=pnK8 ZQ%'`q\c ;S^'V 4gz
H8sF 杂项帐户sundry account
7WkB>cn KyYM fC AQ,'
6F9 q1"$<# t 详细帐单||明细表detail account
4~Vx3gEV: @ hiCI.?X pz\
+U7 D%OQ e#! 呆帐bad account
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Nh|Wz [65`$x- 会计项目title of account
H8Bs<2 +./H6! "55skmD.P Zw
5Ni Xj 会计薄||帐薄account-book
dJeNbVd `.~N4+SP (2J: # r~jm`y 营业报告书||损益计算表account of budiness||business report
hV8[@&Sx3 B}Z63|/N 1PVtxL?1P &C,'x4c" 借贷细帐||交验帐account rendered
.h@rLorm> U@_dm/;0& #%iDT6 : UGZ+ 明细帐account stated
`#F{Waww' +Mo9kC D/Z6C&/I Z0x ar]4V 与…银行开立一户头to open an account with
Z&Pg"a?\ :)wy.r;N jSh5!6O 8Wrh]egu1 与…银行建立交易to keep account with
#%a;"w Zd^rNHhA we~[ ]
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8ndYV>{f 继续记帐to keep account
<k eVrCR j"ThEx0 Xb:;<
/ m,*QP* 与…有交易to have an account with
FcR=v0), [-65PC4aN 5,3'=mA6 cv-PRH# 作成会计帐||有往来帐项to make out an account with
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Z\ <C1H36p w k(VR 清算||清理债务to make up an account
dsb `xw -[*,^Ti` Hu\B"fdS zvYq@Mhr 清洁帐目||与…停止交易to close ones account with
0LPig[ PlU*X8 7]U
"Z* Ed0QQyC@9 结帐to close an account
Ttu2 skcv ;kFDMuuO ?Nup1!
D (|[2J3ZET 清理未付款to ask an account||to demand an account
;+W#5<i dbwe?ksh F |d\k Q 3B1XZm 结清差额to balance the account with
%}SGl${- R?GDJ3 Pj#<K%Bz &v$rn#l 清算to settle an account||to liquidate an account||to square an account
j2Cks_$: fL_4uC i\ X}=n:Ql'YY ~qcNEl\-y 审查帐目||监查帐目to audit an account
Sc>,lIM %zA;+s$l nim*/LC[: HFKfkAl 检查帐目to examine an account
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4E;VM{ Vr )<\h 转入A的帐户to charge the amount to As account
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`M|S 8e*,jH3 ta35 K" E[2m&3& 以计帐方式付款to pay on account
r;B8i!gD )T/0S$@ ~T ]m>A! D2<
fw# 代理某人||为某人on ones account||on account of one
E.r>7`E 1_o],?Q oo,uO;0G pf%=h
| 为自己计算||独立帐目on ones own account
{J{+FFsr( ~?D4[D|sB Ozw;(fDaU ~o82uw? 由某人收益并负风险on ones account and risk||for ones account and risk
VLS0XKI) iWei ?{\nf7Y ~"!]
3C,L 由某人负担for ones account||for account of one
RS"H8P4W 0@yXi
:j5n7s?&=y " W!M[qBW 按某人指示||列入某人帐户by order and for account of one
V_C-P[2~ [OjF[1I)u @PN#p"KaT ~J5+i9T.
) 列入5月份帐目for May account
@x9a?L.48 6BY-^"W5` NS9B[*"Jl S\''e`Eb"5 编入某中帐项下to pass to the account of||to place to the account of
{kp-h2I, kQ4dwF~ l/BLUl~z aiQ>xen5C5 寄出清算书to send in an account||to send in render an account
B||*.`3gN Mx6@$tQ% ;>506jZ dI*pDDq# 支票薄cheque book
4oK?-|=? -#0qV:D ?f#y1m s4G|_== 支票陈票人cheque drawer
uG?_< mun O>qll6]{@ UQ8M~x5$3% ?;KKw* 持票人cheque holder
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![|F: BsBK@+ZyI 不记名支票cheque to bearer||bearer cheque
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^` s<*XNNE7 [!!o-9b ;E@G`=0St 记名支票||认人支票cheque to order
+IrLDsd 0="%Y^N e@c0WlWa J+[_Wd 到期支票antedated cheque
W^fuScG)c E8>Rui@9 >^%7@i:@U `1'6bp`Z 未到期支票postdated cheque
D0g ZC Tg!i%v(-t ([
jF4/ X'%E\/~u 保付支票certified cheque
zfI>qJ+Nqt 8*8Zc/{ 6Pnk5ps }h @[5xq 未获兑现支票,退票returned cheque
+hn+K1 ;w:M`#2 OTMJ6)n7 ] x\-$~E 横线支票crossed cheque
FQT~pfY y|CP;:f; f-}[_Y%; 3mYiQ2 普通横线general crossing
9l}FU$ %{YN70/ $"0
M U Ae69>bkE0 特别横线special crossing
XID<(HBA"! *\=.<|H Z XS`M-{f` #Xhdn\7 空白支票blank cheque
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'cx_F hfnN@Kg?B} '6Ay&A3N] >wb'QzF: 失效支票,过期支票stale cheque
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Om[~-31 CK:y? K)qF+Vb^j 3= xhoRX 普通支票open cheque
#k_HN}B GKvN*
SU= 7:9.&W/KE )jkXSTZ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
VUVaaOmO m-H-6`] &C_'p {G #[zI5)Meh 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
T32+3wb"I Yu?95qk tP 6:q"l\n> dY@WI[yog 支票换现金||兑现to cash a cheque
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SV:4GVf r) $+ 清理票款to clear a cheque
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n+ 保证兑现to certify a cheque
+<xQM h8 \"CZI<=TB *c%oN
| $ "E).j 填写支票数额to fill up a cheque
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Jd5:{{Lb 0$7s^?G0 支票上划线to cross a cheque
Kl2lbe7 yHHt(GM|o {Z
h>mHW3 K$ M^gh0 开发支票to make out a cheque
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,hq)1u 签发支票,开立支票to draw a cheque||to issue a cheque
M9y<t' .C2TQ:B, . @O@GRq&V ]wKz E4Z/ 透支支票to overdraw a cheque
]Ar\c[" UlAzJO6" Ix(?fO#uNF $aN-Y?U% 背书支票to endorse a cheque
1Ab>4UhD OiE;B {"&SJt[%X JJ{9U(`_y6 请付票款||清付票款to pay a cheque||to honour a cheque
,y+$cM( iC W*]U $BFvF
,n Q$:![}[( 支票退票to dishonour a cheque
EhO|~A*R bYi`R) YO}1(
m U$
F{nZ1 拒付支票to refuse a cheque
>.'<J] Qu}W/j|3 3t<a $i _~rI+l A 拒付支票to stop payment of a cheque
cs1l~bl +T=(6dr INkD=tX x_c7R;C 提示要求付款to present for payment
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XzVgy ynw5-aS3 (y?ITz9 /v/C<] 见票即付持票人payable to bearer
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rxMi j'aHF#_ 支付指定人payable to order
n Ps7c % ?V}j`r8|\4 C_4)=#@GU !'j?.F$} 已过期||无效out of date||stale
7<jZ`qdq_ UN%Vg:= !2z?YZhu TYlbU< 请给出票人R/D||refer to drawer
0 H0-U'l WBN w~|DO] +&Hr4@pgW j:,NE(DF 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
vjQb%/LWl mk3_ zCOgBT~p _>=L>* 文字与数字不一致words and figures differ
f m(e3] ]D@0| ovwQ2TuK f)g7
3= 支票
2-"0 ^n{
0vVV%,v 时间已过account closed
=)E,8L &z]K\-xp w|CZ7|6 Qc[3Fq,f 更改处应加盖印章alterations require initials
uP<0WCN u(OW gbA3 ,o^y`l *loOiM\5a I+!:K|^
>yXN,5d[ 时间已过effects not cleared
[kqYfY?K `'\t$nU 4;HJ;0-ps (ewe"N+ 停止付款payment stopped
avy"r$v_& Y3h/~bM% BW"&6t#kA =l.+,|ZH! 支票毁损cheque mutilated
_;4 [Q1 VR _:+
KMR urvduE 汇款||寄钱to remit||to send money
U|HB=BP wZ4tCZA ~V/?H!r'{} ~>0qZ{3J_ 寄票供取款||支票支付to send a cheque for payment
TRZRYm" \}~s2Y5j wBQF~WY Ew
S!]h? 寄款人a remitter
~+<olss_ hky;CD~$ ork=`}; /m(
=`aRt 收款人a remittee
%+ FG ,d 8vuCc= /)xlJUq -k(CJ5H9 国外汇票foreign Bill
~2d:Q6 8?*RIA.a N)S!7%ne p#SY /KIw
国内汇票inland Bill
0aoHKeP 4d_s%n?C ?0_7?yTR/ eUl/o1~mXa 跟单汇票documentary bill
]#/4Y_d l%Gw_0.?e $
n,Z +3i7D 空头汇票accommodation bill
hUz[uyt N~g:Wf! ^`SA'F, Y~)T 原始汇票original bill
h;V,n CSV;+,Vv p"*y58 dr{y0`CCN 改写||换新票据renewed bill
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q1mmFIO j#0j)k2Q ;WT{|z 即期汇票sight bill||bill on demand
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/(4/xg `o79g"kxe AM} brO }j1!j&& …days after date||…days after date…日后付款
0)Rw|(Fpo] l7JY]?p .$",
*d Wk^RA_ …months after date||…months after date…月后付款
-ng=l; uhV0J97 gPzL*6OSA )4xu^=N&as 见票后…日付款…days after sight||…days sight
.bf<<+'o a;$P:C{gj? BpO9As 1um [oc~iDx%W 见票后…月付款…months after sight||…months sight
`\<37E\N} NYABmI/0c
I\\QS.2 Lt#'W 同组票据set of bills
SbsouGD,{ %lr|xX rZ
bEvS PiLJZBUv 单张汇票sola of exchange||sole of exchange
TO;.eN!sv +TeFt5[)h gLL-VvJ[ Swtbl`, 远期汇票usance bill||bill at usance
*jzLFuWIG K#K\-TR|$ GR'Ti*Qi <Wl(9$ 长期汇票long bill
AF4?IH K8^kJSF\ A%Z)wz{
Jf:,y~mV 短期汇票short bill
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Oup^ o@ HTz+K6& 逾期汇票overdue bill
++[5q+b xPmN},i'R$ )_jSG5k q]4pEip 宽限日期days of grace
K.>wQA& 7z~Ghz Z&!!]"I NB8& 电汇telegraphic transfer (T.T)
|bZM/U= Zu<]bv dc 0@Y /jD-\,:L} 邮汇postal order||postal note (Am.)||post office order||money order
fW0$s` US? Rr ['X[qn 8
zQfY^/{M 本票promissory note (P/N)
qFRdg V>8 ;Fl<v@9 NVIWWX9? Ruh)^g 押汇负责书||押汇保证书letter of hypothecation
B(HT.%r^A N=,j}FY
c5i%(!> A{,n;; 副保||抵押品||付属担保物collateral security
4\ $
3 X} JOX9pK b
^V'BC3 #ch 担保书trust receipt||letter of indemnity
*:_~Nn9_R; M^SuV ):6- ?F$6;N6x 承兑||认付acceptance
cwtD@KC[B D$K
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o$_93<zc IS_Su;w>4 单张承兑general acceptance
|
'hLa SN]LeXesS ]EL\)xCr *{/@uO 有条件承兑qualified acceptance
C B}BQd yqcM(,0] lH1g[ )) Enj_tJs 附条件认付conditional acceptance
-}<g-*m"q l)@:T|)c O*7i }\{ fD6GQ* 部分认付partial acceptance
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