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。
{s9<ej~<R 会计报表statement of account
l{QC}{Ejc2 D@*|2 4y 2$Wo&Q^_ lfRH`u 往来帐目account current
g+3Hwtl jf 8w7T qZP:@r" aC}p^Nkr"k 现在往来帐||存款额current accout
=tHD 4I
@Rf^P(
L,
#Byao %2,/jhHL 销货帐account sales
wE8]'o 'rvE b(1:w"wD p_;r%o= 共同计算帐项joint account
U(!?d ]en {F/q{c~] Eny!R@u7q ] .`_,
IO 未决帐项outstanding account
[)0
R'xL6 L@+Z)# V }\EL;sT lj
Y 贷方帐项credit account||creditor account
X= SG t)KPp|& !L/tLHk+ Eh:yRJ_8 借方帐项debit account||debtor account
shD+eHo$ UL[uh@4 $8=(I2&TW 4':MI|/my_ 应付帐||应付未付帐account payable
9V.+U7\w n~.% p ss*5.(y 16L"^EYq 应收帐||应收未收帐account receivable
fH; |Rm y]w )`}Ax u!M&;QL &D)Hz 新交易||新帐new account
!#C)99L"F u
6f4yQ *XHj)
DC; @\+%GDv 未决帐||老帐old account
" xlJs93c ~6] )*y pTN%;`)
{ 6R L~iD;X 现金帐cash account
]LMiMj p0 w{~" ;[@ _@7(g(pY 3 流水帐running account
N-Qu/,~+ =%xIjxYl W%=Zdm
rv 3Nc'3NPQ' 暂记帐||未定帐suspense account
*Gf&q 2lF WW(
9#ZzE/ .x]'eq} 过期帐||延滞帐overdue account||pastdue account
.iN-4"_j1 pz.Y=V\t u4@, *tT W31LNysH!; 杂项帐户sundry account
`Yg7,{A\J ,nI_8r"M> 6^WiZ^~ D\@e{.$MZ| 详细帐单||明细表detail account
w 7Cne%J8 u<x[5xH+ 2-QuT"Gkd ',:3>{9 呆帐bad account
jQO*oq} ^
sS>Mts "4KkKi K<D`(voL 会计项目title of account
Pv^(Q] v`@5enr F|DR nZ" {y 会计薄||帐薄account-book
?a*fy}A| ?f(pQy@V Iv
Y,9D b0!*mrF]6 营业报告书||损益计算表account of budiness||business report
oXnC"y}0P t`N
">c" #8P#^v]H &8pCHGmV) 借贷细帐||交验帐account rendered
)e@01l K(%dcUGDK> +8L(pMI4 8XLxT(YFIs 明细帐account stated
Xw&QrTDS` Gw{Gt]liq 45]Ym{] a7ub.9> 与…银行开立一户头to open an account with
1EKcD^U, !l sy&6 lCM6T;2ID v!WU |=u 与…银行建立交易to keep account with
rD:gN%B= <1;,B%_^ p.6$w:eV )$2%&9b 继续记帐to keep account
n's2/9x
hY\Eh. o[5=S,
' =; ~%L 与…有交易to have an account with
oO! 1
T4%i`<i ">0/>>Ry >
gA %MT 作成会计帐||有往来帐项to make out an account with
B:R7[G;1 U89]?^|bb g=8|z#S ]be0I) 清算||清理债务to make up an account
l8hvq(,{ pgLzFY[' d/ 'A\"o+ &0;{lS[N:L 清洁帐目||与…停止交易to close ones account with
#+2:d?t <> &e/ Zztt)/6* ECmHy@( 结帐to close an account
Zi[{\7a :IP;FrcMP rR),~ @]sL 7?n*t 清理未付款to ask an account||to demand an account
N\CEocU Z9;nC zHm u8{@PlS Mipm&5R 结清差额to balance the account with
ims=-1, ne!j%9Ar [9YlLL@ .,d$%lN 清算to settle an account||to liquidate an account||to square an account
o2 T/IJP <{-(\>f!9 NIWI6qCw e"v[)b++Y 审查帐目||监查帐目to audit an account
qH{8n`
1?e>x91 .yFg$
|y G Y*5@|Q 检查帐目to examine an account
^
2Fs)19R
WIH4Aw \gJapx( x3Dg%=R 转入A的帐户to charge the amount to As account
c4qp3B_w &4[#_(pk }LHT#{+x ,
$D&WH 以计帐方式付款to pay on account
gN!E*@7 |)!k@?_ vP87{J*DE1 2EqsfU*
I 代理某人||为某人on ones account||on account of one
>H=Q$gI _($-dJ{ xi1N?
pP jr#g>7yM 为自己计算||独立帐目on ones own account
#<WyId( Jegx[*O>b K,L> 6ljRV) 由某人收益并负风险on ones account and risk||for ones account and risk
0]2B-o"kI t7*H8 G\,A> mT/P H[_uVv;}6 由某人负担for ones account||for account of one
}G,SqpcG
u_[4n &\6`[# bT esC\R4he 按某人指示||列入某人帐户by order and for account of one
Fl 'xmz^ # 1qVFU oX:1 qJrC Z,8+@ 列入5月份帐目for May account
t\|K" W_f"Gk N`|Ab(. xJH9qc ME 编入某中帐项下to pass to the account of||to place to the account of
F)<G]i8n~ beHCEwh 2
Zjb/ yK>0[6l 寄出清算书to send in an account||to send in render an account
K^cWj_a" Cf1wM:K|8 pD}VB6= :9rhv{6Wp 支票薄cheque book
/Y\E68_Fh O.up%'%, .^`a6>EQ)| n.8A
Ka6 支票陈票人cheque drawer
]stLC; nI g%q?2Nv sh))[V"8 @#ho(_U8 持票人cheque holder
{, *Y 2Fp]S
a 9snyX7/!L C+#;L+$Gi 不记名支票cheque to bearer||bearer cheque
IIt^e#s& divZJc o|*|
6L6~IXL> 记名支票||认人支票cheque to order
cT=wJ !wR{Y[Yu nXeK,C tU2t oV 到期支票antedated cheque
I.
\f0I'. luz%FY: 8.3_Wb(c )Fr;'JYC1S 未到期支票postdated cheque
2p;}wYt =*>4Gh
i 7%"\DLA g;Sg
2 保付支票certified cheque
$8T|r+< QVRokI`BF Ccd7|L1 UG?C=Tf 未获兑现支票,退票returned cheque
QB|fFj58u DGfQo5# qpwh #^2 lbuW*) 横线支票crossed cheque
Jx
;"a\KD |KrG3-i3X SnF[mN' 674oL, 普通横线general crossing
z9kX`M+ B[_b J
* Z2j*%/ *=0r>] 特别横线special crossing
#M9D"
<pn} dVGUhXN6 Q]g 4gj ZO0]+Ko 空白支票blank cheque
lnC Wu@{ I~]mX; 1o8"==n% n]fbV/ x 失效支票,过期支票stale cheque
/uz5V/i0 ].f,3itg& +G[HZ,FL \lakT_x 普通支票open cheque
wukos5 ]j$p _s> aC
}1]7 <W%Z_d&Xv 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
CU`Oc>;*T _,0!ZP- C<@1H>S4_
Z#t)Z " 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Aag)c~D /\$|D&e
p}zk&`
-Fc# 支票换现金||兑现to cash a cheque
n_&)VF#n( H1j6.i}q m;+1;B nzJi)A./ 清理票款to clear a cheque
GJt9hDM$0 yxUVM`.~ FRQ("6(
7Z~szD 保证兑现to certify a cheque
GhQ`{iJM g+r{>x @wgGnb) YJvT
p~ 填写支票数额to fill up a cheque
_7"W\gn:9 PyxN _agf ~(L +4] %c/"A8{ eb 支票上划线to cross a cheque
vfTG*jG !3Z|!JY `/ReJj&~
x Bw.M{ 开发支票to make out a cheque
&`Z)5Ww &Wz:-G7<n KP-z |A/_Qe|s2 签发支票,开立支票to draw a cheque||to issue a cheque
ZjW| qb
!,!tNs1 K ;~$ $WU \bA'Furp 透支支票to overdraw a cheque
R{A/+7! poFjhq
/#( 9,> Y Zw
8b
-_ 背书支票to endorse a cheque
X&oy.Roo N_[ Q.HD" 7{F9b0zwk L=!kDU 请付票款||清付票款to pay a cheque||to honour a cheque
D c.W vUM kR?n%`&k %_O>Hy|p ,;pX.Ob U 支票退票to dishonour a cheque
QjN3j*@ G6mM6(Sr >,vW *LdH/C.LIf 拒付支票to refuse a cheque
s\FNKWQ vm}.gQ ~0GX~{;r ,,wx197XeD 拒付支票to stop payment of a cheque
?Cfp=85ea! }C`0
"
1 Dohe(\C@ <%uZwk># 提示要求付款to present for payment
r9*H-V$ TsW6 w *`'%tp"'+ u`,R0=<4 见票即付持票人payable to bearer
"dOY_@kg HcS^3^Y ([o:_5/8I x+`3G. 支付指定人payable to order
2]f.mq_PD "fd=(&
M*l %~XJwy- :S6 <v0`Z 已过期||无效out of date||stale
o;I86dI6C 8@
g
D03 -3U}
(cZ* S9055`v5 请给出票人R/D||refer to drawer
Ps4A
B#3 }kef
rT Ap18qp yE
{UV>ry 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
i.,B
0s]Z c4W"CD;D PP|xIAc gipRVd*TA 文字与数字不一致words and figures differ
vA~hkkj{ G=Bj1ss. e}w!] K%_JQ0` 支票
[T|1 Qq7
?KW?]
o 时间已过account closed
5X|aa>/ H8k| >4 WLFzLW=PD rVmO/Y#Hx$ 更改处应加盖印章alterations require initials
(I
g
*iJ%2 `o'sp9_3 HXo'^^}q; 2mG?ve%m) hV>Ey^Ty
13
p0w 时间已过effects not cleared
NPab M(<` oD`BX X)5O@"4 ? C.p*mO&N 停止付款payment stopped
g;
@PEZk1 wO
NQlt |REU7?
B k Er7,c 支票毁损cheque mutilated
Gl9 a5b aW5~z^I oWOZ0]
H1 LnIJw D 汇款||寄钱to remit||to send money
Cvy;O~) 0Z(b/fdS #}?$mxME* T3 Fh7S / 寄票供取款||支票支付to send a cheque for payment
qpCi61lTDJ
rR;Om1 -, #y%Ao\~kG 7
G2N&v> 寄款人a remitter
_95t
gJ y GV/FK{v5 I`1=VC]^8 4 -W?u51" 收款人a remittee
&
2^V<(19 ;rbn/6 -`o:W?V$u $!lxVZ> 国外汇票foreign Bill
huE#VY
/t uqH;1T;s H*IoJL6 L}+!<Ug 国内汇票inland Bill
p6*D^- (re D LA5rr}<K %yVZ|
d*Q 跟单汇票documentary bill
llJ)u!=5 __ [q` FSk:J~Z; 3ji#"cX 空头汇票accommodation bill
DT
Y=k suwj1qYJ4 ~@bKQ>Xw
`)fGw7J
{ 原始汇票original bill
8*ysuL# e2Dj%=`EU dewu@ ,58[WZG 改写||换新票据renewed bill
B~IOM fA^ O R<)uvW_@ `JCC-\9T_ 即期汇票sight bill||bill on demand
Qt$Q/<8U "%Ak[04' }e$);A| V !$m{)Y …days after date||…days after date…日后付款
#S5vX<"9 d8>D=Ve sQvEUqy9 6S
wHl_2% …months after date||…months after date…月后付款
6pse@x? )mU)7@! \wd~Y +?p ;,Z%5 见票后…日付款…days after sight||…days sight
5`J.
ic >=bO@)[ Vz^:|qON mon(A|$|j 见票后…月付款…months after sight||…months sight
O-k(5Zb &'R]oeag 11uqs
S2 > jc
No3S 同组票据set of bills
6S(3tvUr f &H`h 1JM~Ls%Z k"6^gup(U 单张汇票sola of exchange||sole of exchange
7@`(DU`z wRKGJ "o1/gV 8
PQ& 7o 远期汇票usance bill||bill at usance
1/z1~:Il
X qh+ 6Yklaq5 4 ClW*l 长期汇票long bill
Y#G '[N> 5ZPl`[He 4-o$OI> Sb<=ROCg@ 短期汇票short bill
opBvx>S p|Ln;aYc NXV%j},> *{ .u\
BL5 逾期汇票overdue bill
4):\,>%pK C][`Dk\D{ FKaY w _L"rygit 宽限日期days of grace
nQ mkDPjU J[9jNCq| u5lj+? g\ke,r6 电汇telegraphic transfer (T.T)
k;%}%"EVZ -n6C~Yx EV9m\'=j dM
QnN[d6 邮汇postal order||postal note (Am.)||post office order||money order
X:DHz0S A2B&X}K|U %K zURv
JL<}9K
本票promissory note (P/N)
)%Y$FLB v^e[`]u( N@k:kI {r Gx*<e 押汇负责书||押汇保证书letter of hypothecation
XVY^m}pMe i22R3&C
Ouj5NL ct/I85c@P 副保||抵押品||付属担保物collateral security
4kx#=MLt /({5x[ TiH(HW|: zj8;ENhEI 担保书trust receipt||letter of indemnity
sR
5dC_ _yU
e2Gd )xi|BqQz Jg7IGU(dct 承兑||认付acceptance
?9AByg wTOB' Bs^W0K$uBO E;%{hAD{ 单张承兑general acceptance
7bTs+C_;7 o'W &gkb9 ZM<1;!i %!WQ;( 有条件承兑qualified acceptance
'*K/K],S] +^`c"qJo !I:6L7HdwB ym-212wl 附条件认付conditional acceptance
J)*y1 K5!k06;s _c`Gxt% Dtn|$g
, 部分认付partial acceptance
u'}DG#@ -