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。
C?H~L 会计报表statement of account
Fl)nmwOc \'2rs152 <V^o.4mOg> zZMKgFR@ 往来帐目account current
O C&BJNOi #N][-i
I bD
u+~) n*[ZS[I 现在往来帐||存款额current accout
z};|.N} /we]i1-9 cxR.:LD} ef'kG"1 销货帐account sales
}1 O"?6 ;Rv WF ) o33t~@ RX vv)q&,<c 共同计算帐项joint account
3HyOQD"{ yy5|8L kwp%5C-S Tgpu 9V6 未决帐项outstanding account
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q a<-aE4wdm @x1cV_s[ 贷方帐项credit account||creditor account
u0W6u} 4; Z(q]rX5" 3FvVM0l" r1HG$^ 借方帐项debit account||debtor account
-3ePCAtXbe ;gL{*gR]S "`;-5d g !Ge;f/@ 应付帐||应付未付帐account payable
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L]l/w @v`.^L{P %oqKpD+ 应收帐||应收未收帐account receivable
&Sg]P W$X/8K bn @:im/SE GJWGT`" 新交易||新帐new account
e;v"d!H/ N4x5!00 b"\lF1Nf&o j3
&q?1 未决帐||老帐old account
'`;=d<' F;_c x &yP|t":HWX &w9*pJR % 现金帐cash account
E q4tcZ ]-t>F NU_^*@k ^/2HH 流水帐running account
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Ny- 暂记帐||未定帐suspense account
48z%dBmTT* N( 7(~D=)B oAifM1*0 8N)Lck2PR 过期帐||延滞帐overdue account||pastdue account
K. B\F)K &~;M16XM,e q{V e%8$"
&3IkC(yD 杂项帐户sundry account
^>%.l'1/( %AJ9fs4/ !4<D^eh 6Br^Ugy 详细帐单||明细表detail account
IG|u;PH< xtCMK1#
x 9BP'[SM%), 3~R,)fO; 呆帐bad account
1.u^shc&| iOIq2&sV 5s\;7> EKO'S+~ 会计项目title of account
(xvg.Nby FO>!T@0G v6DjNyg<x #|8%h 会计薄||帐薄account-book
3=U#v< S]=.p-Am s]e`q4ip _Q Hk&-Lp 营业报告书||损益计算表account of budiness||business report
yp4[EqME #5h_{q4l q|%+?j( e}-fGtFx 借贷细帐||交验帐account rendered
8&HBR # *jQ$\|Y [(g2u
@ _\yR/W~ 明细帐account stated
_t"[p_llo g||EjCsp [;aM8N
)H]L/n 与…银行开立一户头to open an account with
[z\baL| W4av?H .fqy[qrM !wUznyYwt 与…银行建立交易to keep account with
AvZ5?rN$ W$wX[ $bKXP( \VEnP=*:W 继续记帐to keep account
huA?*fat ]v5/K l'Za"TL: .3UJ*^
(? 与…有交易to have an account with
5m'AT]5Tn_ *w.":\P] 'Q=)- K_ymA,&() 作成会计帐||有往来帐项to make out an account with
d0}(d Gl 6/3E!8 raOuD3 k4<28 清算||清理债务to make up an account
_:NQF7X#ug aaf}AIL. [*It' J^ :qqG%RB 清洁帐目||与…停止交易to close ones account with
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}F+^8'P l="X|t L ?;UcCB R=a4zVQ 结帐to close an account
@,= pG UkD\ma (x/:j*`K 6&'kN2 清理未付款to ask an account||to demand an account
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ox<&T| kl~/tbf 结清差额to balance the account with
*^g]QQ |.RyF@N`T gloG_*W @8`I!fZ 清算to settle an account||to liquidate an account||to square an account
#r"|%nOfY gfN=0Xj4 Y)lr+~84f WvF{`N 审查帐目||监查帐目to audit an account
/'.gZo f4AN"rW ^1c7\"{ QPLWRZu@
检查帐目to examine an account
H[s+.&^ a%HNz_ro Wk3-J&QbS F-o?tU 转入A的帐户to charge the amount to As account
W//+[ |6?s?tC"u j3%Wrt yc9!JJMkH 以计帐方式付款to pay on account
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dt_U/ >oyf i: 代理某人||为某人on ones account||on account of one
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" ,KM%/;1Dm 为自己计算||独立帐目on ones own account
b
@4UR< 19(x$=: E Lq1 bG"FN/vg 由某人收益并负风险on ones account and risk||for ones account and risk
k
k<%VKC 8Vn 1TA!9cz0Z Yz[Rl
^ 由某人负担for ones account||for account of one
zb[kRo&a0W A0A|c JP ZGX"Vn|YL ND?"1/s 按某人指示||列入某人帐户by order and for account of one
UJp'v_hN #
SCLU9- A_ &IK;-go Uv.Xw} q 列入5月份帐目for May account
TBJ?8W( 7=X6_AD FdnLxw *]<= 04v]R 编入某中帐项下to pass to the account of||to place to the account of
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j\P 寄出清算书to send in an account||to send in render an account
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DL xo @|;Z>&F 支票薄cheque book
`g(#~0R H*0g*( 6 mLC{X[ mP15PZ 支票陈票人cheque drawer
<=%[.. (S qR2cRepV x%@M*4:& |8k^jq 持票人cheque holder
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X]!xvN@ OraT$lV)_ 不记名支票cheque to bearer||bearer cheque
buzpmRoN) *1b0IQ$g RDQ]_wsyKG \J?&XaO= 记名支票||认人支票cheque to order
q\!"FDOl4 Xu_1r8-|=b 5"U5^6:T Bw`? zd\* 到期支票antedated cheque
a8[%-eW, L&NpC&>wD Ux"
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q 未到期支票postdated cheque
j;j~R3B OH n~DL2 &l{ctP%q
E)I&? <g 保付支票certified cheque
u\xrC\Ka 0VR,I{<.{ 5gx;Bp^_ Qqb%^}Xx'u 未获兑现支票,退票returned cheque
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fdk $E:z*~? loq2+( {t0!N]' 横线支票crossed cheque
{ByKTx& 'X&"(M y\iECdPU 5f@&XwD9 普通横线general crossing
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]~lc 1#>uqUxah 特别横线special crossing
*E|3Vy{4 O6-';H:I]L 2"Unk\Y #>5T,[{?j 空白支票blank cheque
98zJ?NaD& B=_5gZ4Y @1pfH\m O py{i#> 失效支票,过期支票stale cheque
;uZq_^?:9& 6_9@s*=d> 5V0#_!QAN 7Fa1utVI 普通支票open cheque
9a1R"%Z brCL"g|} mv*M2NuhT @2$Uk! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
a[!:`o1U q8e] {sT'! kOel
!A ~ me/ve 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
1F2(MKOo! %|2x7@&s rXGaav9 O+D
b#FW 支票换现金||兑现to cash a cheque
[NGq$5 R\6dvd C6tfFS3bq A4L.bBl 清理票款to clear a cheque
J?&%fI 6k|f]BCL \:Hh'-77q mI;\ UOh' 保证兑现to certify a cheque
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55 K1-3!G V-dub{K 填写支票数额to fill up a cheque
ZtI@$ An ~!Rf5QA85 6* tky; Fdx4jc13w 支票上划线to cross a cheque
|Yi_|']# f_. 0 uM _tnoq;X[ Nqj5, 9
*c 开发支票to make out a cheque
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oDcAjH Sjmq\A88dc 签发支票,开立支票to draw a cheque||to issue a cheque
#<w2xR]: Oh7wyQiV J>0RN/38o @`SlOKz!= 透支支票to overdraw a cheque
$h1pL>^J Q6PMRG}/o o~'UWU'# '81Wog
H: 背书支票to endorse a cheque
V:8{MO(C\ qD}O_<_1ym cN:ek|r 5pxw[c53# 请付票款||清付票款to pay a cheque||to honour a cheque
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u{xy ~=Fp0l)# 支票退票to dishonour a cheque
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c T. 拒付支票to refuse a cheque
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sb% 拒付支票to stop payment of a cheque
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4+%9) tfd!;` B 提示要求付款to present for payment
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见票即付持票人payable to bearer
v,)vW5jGI e>_Il']Mb m^1'aO_;q J<ZG&m362p 支付指定人payable to order
@?[}\9dW ]Cc8[ZC TZE;$:1vx> !;&{Q^} 已过期||无效out of date||stale
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g `g,i`< 请给出票人R/D||refer to drawer
e\H1IR3 bqm%@*fZo Q+^ "v]V`d :.F;LF& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
SQI =D8 sj% \lq [7=?I.\Cr7 )ZDqj 文字与数字不一致words and figures differ
_{0IX "I^pb.3 =_9grF- 6kHb*L Je 支票
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#TG.weTC 时间已过account closed
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2$)2 !l#n.Fx&3 PRyzUG& 更改处应加盖印章alterations require initials
a3E.rr;b P#ot$@1v ZD`0(CkXb ynG@/S6)K bRK[u\,
eR:!1z_h 时间已过effects not cleared
$}Ky6sBnvO Wx F0LhM
]ZM-c~nL {t QZqqdn@ 停止付款payment stopped
oh^QW`#( [5s4Jp$+ >`D$Jz, CC{{@
支票毁损cheque mutilated
$Rv(v% =9cN{&qf {,zn#hU.R P)&qy .+E0 汇款||寄钱to remit||to send money
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|7 寄票供取款||支票支付to send a cheque for payment
iP+3) ;\)N7SJ PvqG5-L~W -
4nSiI 寄款人a remitter
guWX$C-+1 R}Z2rbt \ q=Bbfzv CxJkT
2 收款人a remittee
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g%o{ 国外汇票foreign Bill
/yO|Q{C}M8 )MU)'1jc, B0eKj=y; ~xV|<; 国内汇票inland Bill
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I-jxj x#,nR]C -|nHwSrCZ/ 跟单汇票documentary bill
/DN!" X*Cvh| %:hU:+G E w@"l0gm+u[ 空头汇票accommodation bill
K1*]6x, $g+q;Y~i0 qJf=f3 /5 6sPl
7} 原始汇票original bill
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P{_Xg,Z 改写||换新票据renewed bill
}Gg:y? DQRr(r~2Kj hj|P*yKV >,s.!vpK 即期汇票sight bill||bill on demand
l&4+v.zr I-?Dil3 &S|%>C{P.w !<
I3^q …days after date||…days after date…日后付款
rLzN#Zoi huw|J<$ wEJ) h1=)^ BmGY#D, …months after date||…months after date…月后付款
"<5su5] I!OV+utF qe"t0w|U? fKN&0N|^R 见票后…日付款…days after sight||…days sight
p!]$!qHO( $X%'je 3A>Bnb b9gezXAcd 见票后…月付款…months after sight||…months sight
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i2& % 同组票据set of bills
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HPMD0 Fv(1A_~IS 3Sb'){.MT+ FJl_2 单张汇票sola of exchange||sole of exchange
ollk {N !?u{2D mqFo`Ee oPPxjag\ 远期汇票usance bill||bill at usance
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<B%s9Zy 1ehl=WN |JD"iP: 长期汇票long bill
jR[3{ Reo FhkS"y 50l!f7 s
v}o% 短期汇票short bill
byW9]('e =T0;F0@#4 7eyVm;LQD Z+G.v=2q< 逾期汇票overdue bill
WFTXSHcG #uzp HpX ;:/I }KZt7) 宽限日期days of grace
,4&?`Q dvl'Sq
< 9h$08l v.Y?<=E+<d 电汇telegraphic transfer (T.T)
/P>t3E2c WE|-zo X5hamkM*m bI_T\Eft 邮汇postal order||postal note (Am.)||post office order||money order
zcn/LF qP}187Q1
RrG5`2 ipThwp9 本票promissory note (P/N)
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!i& bkvm-$/ ~5Cid)Q}@o 4|#@41\ B 押汇负责书||押汇保证书letter of hypothecation
/#C}1emK */7+pk( V4.&"0\n # v,VCbmc 副保||抵押品||付属担保物collateral security
\[57Dmo 'Cv>V"X: ` KT>eE %]m/fo4b 担保书trust receipt||letter of indemnity
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> ]O6P2 承兑||认付acceptance
b-+~D9U< S1Nwm?z $:i%\7=
4.7 PL 单张承兑general acceptance
pr) `7VuKp '=Z]mi/aw \Xr
Sn_p- }^@Q9<P^E 有条件承兑qualified acceptance
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8H k; VPh0{(O^= 附条件认付conditional acceptance
^]cl:m=* Xj Rk1~ =sYUzYm UK7pQt}9 部分认付partial acceptance
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