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。
4K
>z?jd 会计报表statement of account
EHrr}& l)Mi?B~N #X0Y8:vj OOzXA%<%c 往来帐目account current
_hEr,IX=J A#]78lR |zOwC9-6 i_p-|I:hQ 现在往来帐||存款额current accout
%4Yq
(e |^gnT`+ RHmT$^= "fu@2y4^ 销货帐account sales
"FLiSz%ME ]i8t ra^"Vr fj[Kbo 7!h 共同计算帐项joint account
{6>$w/+~ SxL/]jWR7 y_2B@cj o>HGfr,N 未决帐项outstanding account
E|_}?
>{R W?du ] i ~rb-~o a&B@F]+ 贷方帐项credit account||creditor account
H"wIa8A A&X
XL~yH vHb^@z= MaZS|Zei[ 借方帐项debit account||debtor account
q<4{&omUJ i>(TPj| yn.[- 4j<[3~:0
o 应付帐||应付未付帐account payable
J{$c| k{cPiY^ a?*pO`<J{ s$ ?;C 应收帐||应收未收帐account receivable
j)#GoU=w i_av_I- #j"GS/y" imyfki $B 新交易||新帐new account
=:\5* TwKi_nh2m *O7PH1G rnBp2'EM 未决帐||老帐old account
;&MnPFmq KIY9?B=+ 9rT"_d# `)TgGny01 现金帐cash account
|Gr@Mi5 'a>D+A: )-25?B xsU3c0wbr8 流水帐running account
3!i{4/ {8,_[?H <Ik5S1<h$H UkC'`NWF* 暂记帐||未定帐suspense account
chM-YuN| =]1g*~% @?&
i OXbC\^qo@ 过期帐||延滞帐overdue account||pastdue account
LVd
tI G
^#?~ =FfR?6 ~ a >k9&
w 杂项帐户sundry account
..=lM:13| %Lq}5zB $_gv(&ZT CiTWjE?
|7 详细帐单||明细表detail account
"+hUt e1hf{:&/G@ }sp?@C,Z uxL3 8d] 呆帐bad account
,q$2D,dz qos/pm$&i 4G RHvA. k7M{+X6[ 会计项目title of account
?<^^.Si ^}lL@Bd| .GWN~iR( >]2 ^5C; 会计薄||帐薄account-book
Wj, {lJ, #;UoZJ B L5CnPnF LN9.Q'@r? 营业报告书||损益计算表account of budiness||business report
_B\87e
_w
FK+> >E
WK
cocM S5~(3I
)v 借贷细帐||交验帐account rendered
ACF_;4%& p
E$*[IvQ' `!ZkWF6 b(> G 明细帐account stated
'lmjZ{k 0UQ
DB5u M`xI N~ )4H0Bz2G 与…银行开立一户头to open an account with
{_ZbPPh;M" &+GbklUB~ }{v0}-~@ x[$:^5V 与…银行建立交易to keep account with
@9\E E cd~H+
!RN9wXS7 i(xL-&{ 继续记帐to keep account
2(R{3E4. _V` QvnT} .[Ny(X/]/} <<H'Z
与…有交易to have an account with
h{ e
Q\iI x( rl|o <XzRRCYQ d!"gb,ec 作成会计帐||有往来帐项to make out an account with
Hq,znRz~` \*c=bz&l Z-aB[hE dCzS f4: 清算||清理债务to make up an account
{3 >`k.w $C8s Po.izE!C YW"nPZNPy~ 清洁帐目||与…停止交易to close ones account with
.GFKy kZ!&3G9>- e(9K.3@{ G ahY+$L, 结帐to close an account
,_: 6qn{ 7s;*vd> r1sA^2g. &pAmFe 清理未付款to ask an account||to demand an account
7QaZ|\c l#]+I YD j)}TZx4~ @! jpJ} 结清差额to balance the account with
Ljk0K3Q6> TH+TcYqO DMT2~mh 0:eK}tC 清算to settle an account||to liquidate an account||to square an account
(KR.dxzjf
Sbj{) ST\d-x dkZ[~hEQG- 审查帐目||监查帐目to audit an account
dz?Ey~;M KzB9
mMrO u)l[*";S l+?sR<e?! 检查帐目to examine an account
7[8d-Sf24{ X{qa|6S,F ?)4c!3# ['I5(M@ 转入A的帐户to charge the amount to As account
5WI0[7 #}8gHI-9% Tg v]3
0F) T7*p
!0 以计帐方式付款to pay on account
JwUz4 smX&B,&@ fJn4'Q*U B|rf[EI> 代理某人||为某人on ones account||on account of one
MUp{2_RA 1(4IcIR5T; (M%ZSF V J(`(PYo\i 为自己计算||独立帐目on ones own account
~<=wTns! =`wnng5m do@BJWo qox@_ 由某人收益并负风险on ones account and risk||for ones account and risk
Xyw;Nh!!d E\~!E20^ >orDw3xC ]ov"&,J 由某人负担for ones account||for account of one
/x&52~X5- R?l={N=Wf _^Q =n>G @|9V]bk 按某人指示||列入某人帐户by order and for account of one
)H<F([Jri d~O)mJ
J Fpntd IU |z.Ov&d4)( 列入5月份帐目for May account
9jrlB0
Fx@@.O6 /Y*6mQ: uh~,>~a| 编入某中帐项下to pass to the account of||to place to the account of
K$~Ja B6]M\4v 9'h4QF+Y UC?i>HsJrX 寄出清算书to send in an account||to send in render an account
3?yq*uE} @4j!M1}4 hgF4PdO1e 'U4@Sax, 支票薄cheque book
= k>ygD_ qISzn04 `xu/|}
)KI <
,(Ww 支票陈票人cheque drawer
WJw
%[_W Rs1JCP=d8 Pqv9>N| nV?e(}D 持票人cheque holder
;O *o 9rQw~B<S W$?Bsz) F5/,H:K\ 不记名支票cheque to bearer||bearer cheque
iC Z1ARi 1
$rrfg 6R%NjEW:
atjrn:X 记名支票||认人支票cheque to order
Ed&M ^[-3qi J l9w/T 3']=w@~ O[ 到期支票antedated cheque
B}2 JK9 9N{"ob
Z /*)
=o+ \J3n[6; 未到期支票postdated cheque
(% f2ZNen 73'.TReK FVS@z5A8<= /,#
&Htk 保付支票certified cheque
mRC6m
K> ,daZK
xT 9mfP9 F5;x>;
r 未获兑现支票,退票returned cheque
\l9S5%L9 !JVpR]lWS 9='=wWW $Xr9<)?, 横线支票crossed cheque
LzJNQd' \Dn
an5H/ Y'%k
G5nF zWEt< `1M 普通横线general crossing
(3M7 RpsL@ )nJh) {4\ .f]2%utHB qT+:oMrTSm 特别横线special crossing
Um\_G@ 9a0ibN6m ISl-W1u} G%RhNwm 空白支票blank cheque
EkE U}2 - Ado-'aaS $6p|}<u -?&s6XA%# 失效支票,过期支票stale cheque
nPS:T|*G M]$_>&" @G;\gJT* fA>FU/r 普通支票open cheque
*wetPt)~v_ -v7O*xm" EzDQoN7Em "G3zl{
?GP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
lwuslt*E/ ;+h-o K<Qy1y~[ C7lBK<gQ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
c_YP#U $"G=r(MW SYsbe 5j G`"
9/FI7 支票换现金||兑现to cash a cheque
R7xEE7p p +>vX
X f.&((z?rC @on\@~Ug 清理票款to clear a cheque
Ei[>%Ah l
/\n7: nm597WeZp N}tiaL4 保证兑现to certify a cheque
g
`B
tG ^E3 i]Oem zU1[+JJY"{ +`)4jx)r/ 填写支票数额to fill up a cheque
)Cm7v@B
{v>orP? `K^j:fE7n >X"V 支票上划线to cross a cheque
56
raZC )D1=jD( Z-D4~?Tv Os# V=P 开发支票to make out a cheque
xEfz AJ5& $ }D9)&f; _(Qec?[^Ps Px<*n '~} 签发支票,开立支票to draw a cheque||to issue a cheque
T+y3Ph--^ OAhCW*B h7h[!> 7u9!:}Tu 透支支票to overdraw a cheque
*j0kb"# LgX"Qk&Ca 3LaqEj 6GZzNhz 背书支票to endorse a cheque
Jm l4
EW7 3Y}X7-|)Z 5#SD$^
R} #6 请付票款||清付票款to pay a cheque||to honour a cheque
))qOsphN ]"Qm25`Qz j\Z/R1RcW '&.QW$B\B_ 支票退票to dishonour a cheque
)K0BH q7r `T]1u4^E !
h "6h vQ/&iAyut 拒付支票to refuse a cheque
-8]M
,,? $O/@bh1@p
FB-_a i"{ \ > 拒付支票to stop payment of a cheque
P;#}@ /E ]^63n/Twj C)r!;u)AZH &!lGx7zf 提示要求付款to present for payment
M@n9i@UsO SbLx`]rI *Hnk,?kPq I<'wZJRRa 见票即付持票人payable to bearer
0m|$ vb nM)q;9-
ni _p~lL<q-K[ x[,HK{U|t 支付指定人payable to order
cG"+n@\ `zjEs8`' ?>_[hZ IfH*saN7 已过期||无效out of date||stale
@GB~rfB[ =vv4;az
X i5>]$j1/ ItZqLUJm 请给出票人R/D||refer to drawer
uH}cvshv 1HF=,K+ ?~;8Y
=O AQ>8] `e` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
~
cKmf] MMMuT^X Mm
jeFv eAkj pc 文字与数字不一致words and figures differ
V'";u?h#S ;BsPms@U 4&Q.6HkL ccUq!1 支票
&gn^i!%Z)
VPB,8zb] 时间已过account closed
o2FQ/EIE p/4\O
Sc!{
o!9\ ^MyuD?va 更改处应加盖印章alterations require initials
r.5}Q? ] Fx9!S ,~@Nhd~k Ix;9D'^}
u;fD4CA
rKR2v(c 时间已过effects not cleared
r>=)Y32Q ~Bll\3-= bp06xHMu Hoaf3
`n 停止付款payment stopped
A8?uCkG ?N
6'*2{NT Vf67gux B?qLXRv 支票毁损cheque mutilated
wt;7+ 87Sqs1>cw LRqBP|bjCD Q3t9J"=1g 汇款||寄钱to remit||to send money
%1uY zCvt"!}RRa e12.suv ,4bqjkX5q 寄票供取款||支票支付to send a cheque for payment
qRXb9c H\OV7=8 :27GqY,3sK j4v.8; 寄款人a remitter
Voi`OCut 1LbJR'} rZ0+mS'/G GXV<fc"1 收款人a remittee
,O[HX?> IXp (Aeb 481SDG[b }B{bM<dF 国外汇票foreign Bill
#
$&!)13 eIEr\X4\~~ i
ez@j (Kl96G<Wej 国内汇票inland Bill
)z'LXy8 +I$ k_ FSaCbs( 'lPt.*Y<u 跟单汇票documentary bill
86c@Kk7z 1l$c*STK }<y-`WB teO%w9ByY 空头汇票accommodation bill
c2aX
_ " 6Z:<?_p%7g =2[5g!qX mM| 313 原始汇票original bill
:J|t! ` o`hVI
*D h|^RM*x /&g5f4[|p 改写||换新票据renewed bill
o1x IGP< |{ E\ 2U M_wqb'= 6xk~Bt 即期汇票sight bill||bill on demand
0_d,sC?V !"w1Pv, g4(vgWOW` !;";L5() …days after date||…days after date…日后付款
%:bTOw[4r NA5AR*f' xZJ
r* V=)0{7-9 …months after date||…months after date…月后付款
%d<uOCf\Q '~2S BX?J s68&AB 5$kv,%ah 见票后…日付款…days after sight||…days sight
r;gtfX* bo]xah|."j y:6&P6`dx 9[<,49 见票后…月付款…months after sight||…months sight
S GAu.8Js vYT%e:8)q MdzG2uZT =|lw~CW 同组票据set of bills
T~shJ0% 739J] M pkd#SY ,2H@xji
[ 单张汇票sola of exchange||sole of exchange
H5@N<v5u dgb#PxOMH Ood8Qty( s bf\;_! 远期汇票usance bill||bill at usance
7_,)"J2^ Ok7i^-85 [i7Ug.Oi" 9cJzL"yi 长期汇票long bill
4a'GWzUtS ;
t'~ H{Zfbb a@[y)xa$Z
短期汇票short bill
^rz8c+ly dl:uI5] iHKWz)0 <S*o}:iB 逾期汇票overdue bill
yQkj4v{ 2yYq/J q&.SB` jOuz-1x,& 宽限日期days of grace
Jh3(5d"MV &.sfu$] giU6f!% TCW[;d 电汇telegraphic transfer (T.T)
P
I gbeP (A.%q1h KMsm2~P &yFt@g] 邮汇postal order||postal note (Am.)||post office order||money order
XdKhT61 8G >P7|-bV _e/>CiN/ /IDfGAE 本票promissory note (P/N)
J%ym1A9 S
|U/m m zY@|KV"^r 1:I47/ 押汇负责书||押汇保证书letter of hypothecation
n:c)R8X] }nrl2yp:% mT8")J|2 %T3
L-{s5 副保||抵押品||付属担保物collateral security
e<_p\LiOS S^}@X?v Xne{:!btw 52-Gk2dp 担保书trust receipt||letter of indemnity
N :E7rtT,M )L?JH?$C LD]>_P83 t\2Lo7[Pu 承兑||认付acceptance
{}ks[%,_\ Gq4~9Tm)* ~2Jvb[IM g%1FTl 单张承兑general acceptance
g0@i[&A@{ K-VNU {9wBb`.n^ Vw7NLTE}` 有条件承兑qualified acceptance
k8E'wN %;0Llxf" ,@2d<d] 0*?~I;.2m$ 附条件认付conditional acceptance
*Q bPz4," \D8d!gr YnZV.&4{
"T4Z#t 部分认付partial acceptance
&f1dCL%z7