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。
Q4_+3-g<7L 会计报表statement of account
Dm1;mR S+ +Zx+DW cq zhDmZ #qk A*WP 往来帐目account current
"mnWqRpX J@y1L]: 3+;}2x0-F CqUK[#kW( 现在往来帐||存款额current accout
a r#p7N J>P{8Aw <aR8fU `":ch9rK 销货帐account sales
)jK"\'cK RpE69:~PV .Z}ySd:X r[zxb0YA 共同计算帐项joint account
Y#_,Ig5. $up.<qzj T1pA
<6 i6zfr|`@ 未决帐项outstanding account
}Lx?RU+@= )k0P' zGb .N99=%[}h Z@=1-l 贷方帐项credit account||creditor account
*]fBd<(8 <JKRdIx&1 hbhh
m 3u7N/OQ( 借方帐项debit account||debtor account
/'IOi`d M SU|
T 8H3|i7.1h 4!<
8Dd 应付帐||应付未付帐account payable
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2/ 8/f,B:by jRS0(8 iK6L\'k 应收帐||应收未收帐account receivable
15_OtK Z&%#,0>] -cCujDM#T Ql>DS~a 新交易||新帐new account
(b Q1,y ~#dNGWwG S*6P=O* :04sB]H 未决帐||老帐old account
W6D|Rr.q 5C/W_H+9iK 4;_{* U- 6)m}e?D> 现金帐cash account
7_taqcj U7.3`qd" $
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流水帐running account
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5bX
SN$7| 暂记帐||未定帐suspense account
nnX,_5s rG1l:Z) *,~d!Fc 9D:p~_"g 过期帐||延滞帐overdue account||pastdue account
ahA21W`k W XDl\*n f(
5c xSZgQF~ 杂项帐户sundry account
./LD D(D:/L8T, *VH!<k[n
2J
=K\ L 详细帐单||明细表detail account
nVV>;e[ mOr>*uR k DS L8N`<a5T 呆帐bad account
`:!mPNW# O^48c$Apv twU^ewO& jKZJ0`06q 会计项目title of account
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8{0i,Fs 会计薄||帐薄account-book
N"/jn_>+j "5u*C#T2$ Enn7p9& :zZK%}G< 营业报告书||损益计算表account of budiness||business report
R)d1]k8 rvuskXdo SuU,SE'TX vO!p8r
F 借贷细帐||交验帐account rendered
s~$ZTzV -hw^3Af N|5J-fR& 0gw0 明细帐account stated
I}Uj"m`> T1jAY^^I 6/Y3#d S/)P&V% 与…银行开立一户头to open an account with
.'JO7of wl H6 =#dW^?p Aq%TZ_m 与…银行建立交易to keep account with
yEIM58l ?U.+SQ 9`Bmop 5xe}ljo 继续记帐to keep account
"n3r, WzZ<ZCHm U8qb2'a8 Aon
3G 与…有交易to have an account with
,%7>%*nhk $q,2VH :Ip [E<NEl* O_}R~p 作成会计帐||有往来帐项to make out an account with
"1|n]0BF 0w9)#e+JS =aZgq99 @ -CZa^g 清算||清理债务to make up an account
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@vO TG9 a1q w%F~4|F 清洁帐目||与…停止交易to close ones account with
UngDXD ) 5<ZE.'O x9Um4!/t RQhS]y@e 结帐to close an account
v&Xsyb0CaM E{x<P0 ; TLbnG$VQS pFb}5Q 清理未付款to ask an account||to demand an account
Em8q1P$tm> {2"8^; shlMJa? bQd'objpY 结清差额to balance the account with
T40&a(hXQ zA/tHlKc ]S!:p>R E;m]RtvH 清算to settle an account||to liquidate an account||to square an account
-Uj)6PzGu W;%$7&+0 qj|P0N{7 SQ&nQzL 审查帐目||监查帐目to audit an account
fNR2(8;} &w15GO;4 +I~`Ob ybk~ m 检查帐目to examine an account
oA/[>\y *Rm"3S N,k PR *i LlBE 转入A的帐户to charge the amount to As account
\tR](, / 4-j3&( AzFd#P 2S%[YR>> 以计帐方式付款to pay on account
3XykIj1 ` mvPbZ0< :\hcl&W: fv@mA -- 代理某人||为某人on ones account||on account of one
FTu6%~M/ `Xs3^FJt \vg(@)$q
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EK$ 为自己计算||独立帐目on ones own account
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Xd]{% 由某人收益并负风险on ones account and risk||for ones account and risk
,s ` y y5@#leM tL#~U2K K Eda6zZH 由某人负担for ones account||for account of one
nR%ey" %<dvd
IB dw*PjIB9x 8U8%XI EJ 按某人指示||列入某人帐户by order and for account of one
g2RrBK, DtEvt+h 8NF93tqD6 ztS:1\ 列入5月份帐目for May account
|.#G G7F^S 4 H<. bwR$910b ,|}}Ml 编入某中帐项下to pass to the account of||to place to the account of
?T1vc we("#s1= $Wy(Wtrx| <6.aSOS 寄出清算书to send in an account||to send in render an account
[,bra8f[C +x!Hc CE5A^,EsB ?d!*[Ke8 支票薄cheque book
"1P[D'HV4| PEr &|H2 `{KdmWhW QjlQsN! 支票陈票人cheque drawer
#}p@+rkg2 | V:9 ][\ v:F_!Q Rs@>
LA 持票人cheque holder
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V* \; voBU 不记名支票cheque to bearer||bearer cheque
[%c5MQ?H \<aR^Sj. P @Jo[J< ~dBx< 记名支票||认人支票cheque to order
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O0^?VW$y_ ,+4*\yI3l !AXt6z cZ 到期支票antedated cheque
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nYnBWDnV 未到期支票postdated cheque
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[.Rdq]w6 L9$`zc ["_+~* 保付支票certified cheque
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c &J\<"3 4 KX\'K 未获兑现支票,退票returned cheque
[gDl<6a#4 `%/w0,0 2EH0d6nt R=J5L36F 横线支票crossed cheque
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e~U F.{$HJ `F$lO2 #k ]]NTvr 普通横线general crossing
l4>c m%cwhH_B b~*CJ8Ad OWc~=Cr 特别横线special crossing
gtnu/Q /PKu",Azj \beYb0(+ 5]*!N 空白支票blank cheque
aHdQi,=z z22:O"UHa -%dBZW\u2 6HZVBZhM 失效支票,过期支票stale cheque
q?qH7={,eu RF= $SMTk `B~zB=} Z7NR%u_|[ 普通支票open cheque
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3DW : :=*V i` J|w%n5Y D\| U_> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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ZC\%X8j X}wo$t >Q=Q%~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
B1A:}# k=cDPu - [C\B2iU7_M gT(8.<h8 支票换现金||兑现to cash a cheque
v o4U% oQA,57B \XO'7bNu- ~6K.5t7 清理票款to clear a cheque
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F_KOf9p :G#+5 } 保证兑现to certify a cheque
i{16&4 ' n wMq~I*1 06M?ecN \._|_+HiW 填写支票数额to fill up a cheque
-L<FVB h#c7v!g /::Y &&$f fZ&' _ 支票上划线to cross a cheque
E*IP#:R X7[gfKGL)N pTB7k3g k]^ya?O]p 开发支票to make out a cheque
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RehraY3q }dHdy{$ 签发支票,开立支票to draw a cheque||to issue a cheque
JypP[yQ `23][V aj,o<J V#b=m
p 透支支票to overdraw a cheque
;TS%e[lFhQ [qC0YM ?Pa(e)8\ 'n
^,lXWB 背书支票to endorse a cheque
x}nBUq: 15q^&l[Q {~uTi>U b$%Kv( 请付票款||清付票款to pay a cheque||to honour a cheque
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QT{H k& +gkJm D/~1?p E>f{j:M 支票退票to dishonour a cheque
RRB=JP{r %Zbm%YaW5 1Y J?Y |/^S%t6* 拒付支票to refuse a cheque
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&r y(MB_B7j -4sKB>b 1}c'UEr%) 拒付支票to stop payment of a cheque
iB"ji4[z 4xr^4\lk <Q/)SN6_E b
T&{8a 提示要求付款to present for payment
R:YVmqd ;nP(S`' +(92}~RK Q,^/Lm|]k 见票即付持票人payable to bearer
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)f P1T{5u!T iiMS3ueF 支付指定人payable to order
@R50M (@W D|*w6p("z 8K-P]] <{Y3}Q 已过期||无效out of date||stale
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7H 请给出票人R/D||refer to drawer
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-43>?m/a 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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< 文字与数字不一致words and figures differ
; Z7!BU &RARK8^ 4RB%r #jg-q|nd 支票
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v0oVbHO5< 时间已过account closed
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\WFcb\.. .Iqqjk 更改处应加盖印章alterations require initials
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6[k<&; 时间已过effects not cleared
heou\;GI" .ZF%$H 3`%E;?2 /\- }-"dm 停止付款payment stopped
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7 )~=8Ssu 支票毁损cheque mutilated
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|=}^ 汇款||寄钱to remit||to send money
hQ<7k'V wB0vpt5f z+Fu{<#( A)"L+Yu5 寄票供取款||支票支付to send a cheque for payment
06^/zr HP]5"ziA Zw0KV%7hD L5I!YP#v 寄款人a remitter
Jk>vn+q8P^ }WIkNG4{Z >4luZnWMI SXqB<j$.; 收款人a remittee
B;(U?gC Rkg8 A_S7z*T ?
s$d("~ 国外汇票foreign Bill
&Ril[siw (@XQ]S}L WyatHC e`g+Jf`AT 国内汇票inland Bill
?j/FYi i8e*9;4@ JK<[]>O LEPLoF3, 跟单汇票documentary bill
s,#We} bv \DujF>: i;9X_?QF 6?[P^{GpH 空头汇票accommodation bill
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{c v2rO>NY4 zTB&Wlt O$6&4p*F. 原始汇票original bill
d~~, 5E W/BPf{U @!dIa1Q" Oe\(=R 改写||换新票据renewed bill
:<zIWje z7IJSj1gQI \O "`o4 46NuT]6/4 即期汇票sight bill||bill on demand
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LTq =U*D.p*%f vc"!3x-G* RN-gZ{AW …days after date||…days after date…日后付款
``jNj1t{} gC2}?nq* xgcJEox! Sk+XBX(} …months after date||…months after date…月后付款
M;<!C%K> ~)_N
h Hh;lT 8_4!Ar>2 见票后…日付款…days after sight||…days sight
i!}k5k*Z }ZVond$y4
4@fv%LOQo ].xSX0YQ% 见票后…月付款…months after sight||…months sight
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r'C?[ 'u v=D l,h`YIy '(B -{}l 同组票据set of bills
!gW`xVGv QG?!XWz -(?/95 Y &J2U
AmB 单张汇票sola of exchange||sole of exchange
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q )M0(vog 远期汇票usance bill||bill at usance
W;I{4ed6 @Nsn0-B?ne 1+$F= M~ hQx*#:ns 长期汇票long bill
I ==)a6^ ;]1t|td8 <rgK}&q
h# 4n 短期汇票short bill
J@/4CSCR] $,by!w'e:l id9QfJ9t PI%l 逾期汇票overdue bill
kbb!2`F!% i
kfJ! f 0=HB!{@ 9*s8%pL 宽限日期days of grace
1 jB0gNe u|}\Af `Z,WKus q]: 72+ 电汇telegraphic transfer (T.T)
79>x/jZka M5:.\0_ n+sv2Wv: L^t%p1R 邮汇postal order||postal note (Am.)||post office order||money order
3G4WKg.^ Vc9Bg2f5 +3.9)w 9~Sa7P 本票promissory note (P/N)
el5Pe{j' V.`hk^V, &q|vvF<G kum@cA 押汇负责书||押汇保证书letter of hypothecation
&_Cc N~/X.D4e# 0o$RvxJ Ao?b1VYy/ 副保||抵押品||付属担保物collateral security
Bv~^keuj3t 2H$](k?
%52e^,// bTeuOpp 担保书trust receipt||letter of indemnity
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cV% `m(ZX\W] x/{-U05 承兑||认付acceptance
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5:gpynE| I52nQCXi Jk}3c>^D 单张承兑general acceptance
o0No"8DnjH ?yAb=zI1b am/}V%^ ]~
N. 有条件承兑qualified acceptance
r+%3Y:dZE JzywSQ yj_/:eX hb8oq3*x 附条件认付conditional acceptance
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J 8HLL3H0 t9<BQg 1 M!4hM
Q 部分认付partial acceptance
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