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。
: fMQ,S0 会计报表statement of account
E6JfSH# SQ'\K d= |>|f?^ `yF6-F 往来帐目account current
v=5H,4UMA 7+
+Fak \A7{kI J>Pc@,y 现在往来帐||存款额current accout
nilis-Bk_ E+z),"QA 6$/Z.8 :j^IXZW 销货帐account sales
yX9 .yq ?#s9@R1 vT@*o=I 3PkVMX 共同计算帐项joint account
gxnIur) rebnV&- :m.6a4vx zVt1Ta:j 未决帐项outstanding account
HQ /D )D +pUG6.j% `]~1pc TrCut2 贷方帐项credit account||creditor account
'h}(> % f/xQy}4+~E _E %!5u Ic2Q<V}oq 借方帐项debit account||debtor account
yz}ik^T ^_\S)P2c l XpbAW cN% r\ 应付帐||应付未付帐account payable
0oK_u Y
4g >Nam@,hm N\l|3~ Mmmg3%G1 应收帐||应收未收帐account receivable
<)$&V*\ niA>afo dNu?O>= L"KKW
c 新交易||新帐new account
&x?m5%^l A"tE~m;"7 KvjsibI/Y b>h
L*9 未决帐||老帐old account
Q~R% |Q{& _C@A>]GT 0Q7|2{ aT4I sPA?_ 现金帐cash account
;
,Nvg6c C/?x`2' |.*nq %W}YtDf\ 流水帐running account
?;]Xc~ LpK? C<?x 2c*w{\X y(ceEV 暂记帐||未定帐suspense account
A$g'/QM $^e(?Pq IM$ d~C S5BS![-QK
过期帐||延滞帐overdue account||pastdue account
d>gQgQ;g {
uDH-b(R M3U?\g M
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;]d 杂项帐户sundry account
CKnPMvmz D&o~4Qvc] z6*r<>Bf+b ;V?3Hwl 详细帐单||明细表detail account
:}UjX|D b*(,W =pZ$oTR ?8qN8rk^+ 呆帐bad account
w5 #;Lm C{:U<q tkYPfUvTE 8d?%9# p-) 会计项目title of account
W|Cs{rBc? qZdA% e45)t}' 2:RFPK 会计薄||帐薄account-book
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2g~W})e 营业报告书||损益计算表account of budiness||business report
5yyc0UG P~#LbUP( ]VR79l cQ;@z2\ 借贷细帐||交验帐account rendered
O]Ey@7 & n&!q9CR` JXjH}C HZ2f|Y|T 明细帐account stated
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p #eF,*
d O=vD6@QI Uw]o9 e0S 与…银行开立一户头to open an account with
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d+H-t iGSF5S !UR3`Xk 与…银行建立交易to keep account with
;?q-]J? U'^ G-@ r0wAh/J| 2Lytk OMf 继续记帐to keep account
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{r7 与…有交易to have an account with
8>G5VhCm~o fRxn,HyV Wv%F^(R7 _R^ZXtypd 作成会计帐||有往来帐项to make out an account with
\x<,Ma=D ^I9U<iNIL uGn BlR$} uJ=d!Kn 清算||清理债务to make up an account
#]QS \irKM8]LJ ]heVR&bQ qfdL *D 清洁帐目||与…停止交易to close ones account with
A>,kmU5 |'lNR)5 D-D8La?0p G*=&yx."E 结帐to close an account
+U<.MVOo. 2s=zT5 [0 rH/{ 7Le-f 清理未付款to ask an account||to demand an account
j >`FZKxp 7L!}F;yT Q,:h`%V &G[W$2`@ 结清差额to balance the account with
,gW$m~\ QkWEVL@uM A6+qS
[ c(29JZ 清算to settle an account||to liquidate an account||to square an account
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I FvigDj? dKP| TRd Q-A_ 8 审查帐目||监查帐目to audit an account
EiP N44( xXnSo0`LF ZF
h[xg'0 BpGyjoJ2 检查帐目to examine an account
[vz2< genn P8H2v_)X& bMsThoePT oiM['iDK 转入A的帐户to charge the amount to As account
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.c =(~*8hJ 1d842pt dQFUQ 以计帐方式付款to pay on account
cp"{W-Q{$ /cVZ/" tR4+]K Z%b1B<u$ 代理某人||为某人on ones account||on account of one
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h/P qG2P?D R /XA*:8~! \ [M4[Qlq 为自己计算||独立帐目on ones own account
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F X{[$4\di{ 由某人收益并负风险on ones account and risk||for ones account and risk
+;*4.} zTl,VIa3p ]zj&U#{ EP90E^v^ 由某人负担for ones account||for account of one
BlM(Q/z l)~$/#k eYn/F
~5- >6W #v[ 按某人指示||列入某人帐户by order and for account of one
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QkJF E$A=*-u ,1.Td=lY$ Lo Y*,Aa& 列入5月份帐目for May account
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~`{ [jxh$}?P Y4lN xvY }7K~- 编入某中帐项下to pass to the account of||to place to the account of
F7/%,vf R:ecLbC iSfRo31 $"}[\>e*{ 寄出清算书to send in an account||to send in render an account
pB]*cd B? gKmF#Z"\ h0A%KL )nq(XM7 支票薄cheque book
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D ah(k!0PV jLY$P<u?%P U'~]^F%eyu 支票陈票人cheque drawer
bj_/ e~9g~k]s YY$Z-u( [r9HYju= 持票人cheque holder
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Ht sXT8jLIf *o!#5c 不记名支票cheque to bearer||bearer cheque
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gW gNkBHwv [M:<!QXw U'Y,T$Q 记名支票||认人支票cheque to order
/^gu&xnS <K>qK]|C A
6E~GJa `D$RL*C;M` 到期支票antedated cheque
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nOq[ C~nL3w 未到期支票postdated cheque
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. rZ.z!10 保付支票certified cheque
sheCwhV <^942y-= znIS2{p/` RX^Xtc" 未获兑现支票,退票returned cheque
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>S\,LV F[)tg#}@G s"2+H}u q]s_ hWWv 横线支票crossed cheque
m& D#5C 23a:q{R r029E- `7?EE1o
普通横线general crossing
qagR?)N)u <7gv<N6BQf b?,=|H >LPIvmT4D? 特别横线special crossing
>9yy91H .&8a ;Q?c m9-=Y{&/ UgZL<} 空白支票blank cheque
S&D8Rao5 dOKe}?}== s3K!~v\L] f9)0OHa 失效支票,过期支票stale cheque
8]bLp T`]P5Bk8r 1S y
G hZ"Sqm] 普通支票open cheque
A!}Ps"Z g8"H{u
*D1vla8 ,rNud]NM8 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
2R;#XmKS :sAUV79M IlB*JJnl X!@ Y, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
GLMpWD`Wo 10bv%ZX7 Q5sJ|]Bc rD9:4W`^ 支票换现金||兑现to cash a cheque
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x -MFePpUt p\.IP2+c 清理票款to clear a cheque
D6C h6i5$ Q^* 33 1jaK N* P'*Fd3B#A= 保证兑现to certify a cheque
}XqC'z vI,T1%llu Tk`|{Ph0 2(Aw 填写支票数额to fill up a cheque
s=556 x@[6u JU)k+:\a nyBT4e 支票上划线to cross a cheque
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MT$)A:" ^MG"n7)X 开发支票to make out a cheque
6qWWfm/6 wyXQP+9G 'rA(+-.M; L^bX[.uZw 签发支票,开立支票to draw a cheque||to issue a cheque
[khXAf1{Q 3e1P!^'\ C;.,+(G }<*KM)% 透支支票to overdraw a cheque
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IFhS(3YK[ Fh|{ib 背书支票to endorse a cheque
usC$NVdm _rmKvSD% HV*;Yt 15r=d 请付票款||清付票款to pay a cheque||to honour a cheque
'K#ndCGJ$ 2 gR*] ?C* xErb11 %.onO0}) 支票退票to dishonour a cheque
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V [1 O{yPV3s 拒付支票to refuse a cheque
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e+MQmWA'F dlIYzO< 6Rmdf>
a 拒付支票to stop payment of a cheque
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n7yp6 Db 4IvT}Us#+ 0N$FIw2 提示要求付款to present for payment
DJAKF M>}_2G]#F =G"ney2 TwI'XMO;A 见票即付持票人payable to bearer
,Q0H)//~ kg\8 (@h] o"_'cNAz |qz%6w= 支付指定人payable to order
k+vfZ9bD(J XUD Ztxa EdkIT|c{ ;47z.i&T 已过期||无效out of date||stale
q6<P\CSHy< 76KNgV)3 wm_rU] bdG@%K', 请给出票人R/D||refer to drawer
mCG&=Fx ]}p<P):hO b6p'%;Y/ ivyaGAF}+o 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
"Mhn?PTq (z?j{J )^+hm+27v 4 Tw~4b 文字与数字不一致words and figures differ
N_Kdi%q C,GZ Vxu V`Plf ]5Dh<QY&. 支票
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i];P!Gm 时间已过account closed
i^V(LGQF (<8}un
qmt9J?$k S(?A3 H 更改处应加盖印章alterations require initials
>]~|Nf/i G$%F`R[ 9 <{C9 :tI
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XM,slQ 时间已过effects not cleared
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Lj9RF<39g w,$qsmR 7GWOJ^)
停止付款payment stopped
CxZh^V8LP B4wRwrVI> %^vT7c> >]z^.U7= 支票毁损cheque mutilated
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ovBmo2W/ "=T&SY 汇款||寄钱to remit||to send money
,"XiI$Le 9 fYNSr 7t:tS7{} "\KBF 寄票供取款||支票支付to send a cheque for payment
H(r D*R[ )1KyUQ\e
2wHbhW[ 8.Y|I5l7G 寄款人a remitter
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mPk'a .\glNH1d W ';X4e 收款人a remittee
,3y9yJQa*# >MYDwH ;'= cNj e)g&q'O 国外汇票foreign Bill
^}B,0yUu' a4=(z72xe (rkg0 ,1$F#Eh 国内汇票inland Bill
]MosiMJF \/o$io,kV RbXR/Rd gtZmBe= 跟单汇票documentary bill
ng"=vmu hN
&?x5aC> q1( [mHZ EZ]4cd/i 空头汇票accommodation bill
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Auek#[ 原始汇票original bill
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p;w&}l{{ 49$<:{ ~ !S#3mT- 改写||换新票据renewed bill
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D 2Lf,~EV 即期汇票sight bill||bill on demand
|'nQvn:{ 5M0Q'"`F: LV^^Bd8Ct 7v ZD …days after date||…days after date…日后付款
:*M?RL@j ^{4BcM7eH yx
:^*/ ctZ,qg*N …months after date||…months after date…月后付款
/I=|;FGq _SAM8!q4, L7-BuW}& ahg:mlaob 见票后…日付款…days after sight||…days sight
nn_O"fZi @MES.g i[!|0U`p *c$[U{Px 见票后…月付款…months after sight||…months sight
vW1^ lFjz*g2' &q-&%~E@ Q[biy{(b8 同组票据set of bills
)4L2&e`k)( /Sw~<B!8N 0Z1ksfLU [a2]_]E% 单张汇票sola of exchange||sole of exchange
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i ^l!SIu }qn>#ETi pAE
(i7 远期汇票usance bill||bill at usance
M:/NW-: hCcI]#S& gyw=1q+ *#T:
_ 长期汇票long bill
.\R9tt} R| ?Q&F_$ k$3pmy* (,U|H` 短期汇票short bill
6]brL.eGj 2/&=:,"t,B # )y`Zz{h K%v:giN$l` 逾期汇票overdue bill
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.5 ? ^k=<+*9 ;llPM`) #n>U7j9`O 宽限日期days of grace
L 4j#0I]lq 4&mY-N7A V~*Gk! +f FS1\`#Bm) 电汇telegraphic transfer (T.T)
F1#{(uW |OH*c3~r @]l|-xGCWn NUV">i.( 邮汇postal order||postal note (Am.)||post office order||money order
2{79,Js0 J!uG/Us e
)0 ]WJ 0/R;g~q@ 本票promissory note (P/N)
^Arv6kD, 9\Jc7[b FRQ.ix2 hVzyvpw 押汇负责书||押汇保证书letter of hypothecation
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Dq6XR D$}hoM1 vB7Gx>BQd 副保||抵押品||付属担保物collateral security
A6z,6v6 *yhA8fJ JwSF}kNs} %1i:*~g 担保书trust receipt||letter of indemnity
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<:9ts@B \s)MNs hEZvi
承兑||认付acceptance
*tqD:hiF rCPIz< V4,Gt]4 ]Y[N=G 单张承兑general acceptance
~B;}jI]d[ )>ZT{eF 5A0]+)5E8 Q!l(2nva 有条件承兑qualified acceptance
;Nn( Ae>+Fcv o/{`\4 `%Ih'(ne 附条件认付conditional acceptance
@[r[l#4yUi rI$NNk'A #*iUZo rH7Cv/Y 部分认付partial acceptance
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