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。
uv-W/ p 会计报表statement of account
}g*-Ty mWusRgj+8
y{{EC# {.lF~cOu 往来帐目account current
YT5>pM-% `Of wl%G C}h@ El jzj{{D[^ 现在往来帐||存款额current accout
'<0q"juXE {\aSEE/' !1RV[b.8 ii;WmE& 销货帐account sales
h3kHI?jMWG b66X])+4jE 0 `!Q-G7 V{h@nhq 共同计算帐项joint account
+r0eTP=zf Vf?#W,5>= F3Y>hs):7 SznE:+ 未决帐项outstanding account
7idi&h" rEhf_[Dv *!'&: aVP|:OAj 贷方帐项credit account||creditor account
eCp| QSXE ys/mv'#> s3M84w z BJ9sR.yX62 借方帐项debit account||debtor account
&Bn; Vi W"kw>JEt 5ZA%,pH>Jq e9W7ke E* 应付帐||应付未付帐account payable
&'7"i~pC R1.sq(z` |"yf@^kdC %;Z bQ9 应收帐||应收未收帐account receivable
QklNw6, be:phS4vz CjQ"o Qw }%YHm9) 新交易||新帐new account
B/=q_.1F> 16QbB; /Tj"Fl\h Tdwwtbe 未决帐||老帐old account
*yaX:,'\$ }IN_5o(( |2@en=EYk 0sd-s~; 现金帐cash account
_?s %MNaX hRr1#'& |.C
A,gx5!J 流水帐running account
!&`\ LJ=j -k&{nD| "Py Wo )M'UASB;8 暂记帐||未定帐suspense account
X
B*}P |:9Ir^ k=7Gr;;l=p V-_/(xt* 过期帐||延滞帐overdue account||pastdue account
ufCqvv>' v'@b. R, ~pevU`}Uqc x48'1&m 杂项帐户sundry account
b(RBG i7nL_N D;zWksq )_8}53C 详细帐单||明细表detail account
NLQE"\#a vWl[l
-E \V^*44+
<! [8@kx Cq 呆帐bad account
90s;/y( T^$g N| (a
`FS,M
U,<]J*b(@4 会计项目title of account
5r4gmy> #%^\\|'z vJRnBq+y \2Og>{"U 会计薄||帐薄account-book
vUYJf99B
Ad;S=h8: ~XUOW Y75 ,;.B4 营业报告书||损益计算表account of budiness||business report
8geek$FY x 2QGMe} L)F1NuR 7]|zkjgI 借贷细帐||交验帐account rendered
i3Hz"Qs; j1YH9T#|D py{eX`(MS XDk'2ycv 明细帐account stated
,?g=U8y| H`m:X,6} s=d+GMa ~BZXt7DE 与…银行开立一户头to open an account with
5"JU?e59M $n= O 5`{vE4A]q '{[!j6wt\ 与…银行建立交易to keep account with
hq<5lE^ J&eAL3"GF z)lM2x>|* V+lRi"m?| 继续记帐to keep account
Q,.By
& A&?}w_|9 upypxC 2sKG(^=Z 与…有交易to have an account with
b5j*xZv
^m*3&x8 9ilM@SR *URdd,){i 作成会计帐||有往来帐项to make out an account with
XHs d- BhKO_wQ?:J ~,ynJ]_aJB #?9Q{0e 清算||清理债务to make up an account
P,i"&9 8 *z0K%@M Dg~
[#C- 3bH~';< 清洁帐目||与…停止交易to close ones account with
@(-yrU Z>F@nTzb> ~m=$VDWm ~r<p@k=.#0 结帐to close an account
F>N+<Z Z_FNIM0f ga-{!$b* sAi&A9"* 清理未付款to ask an account||to demand an account
lop uf/U0 Y0@yD#,0~ u_.HPA
EX:{EmaT 结清差额to balance the account with
f=o4I2Y[ +Hj/0pp @l~7x 3 jF|Ic 清算to settle an account||to liquidate an account||to square an account
$jG4p
PG 9?
2 @EHIp{0. %[`a 审查帐目||监查帐目to audit an account
)lh8
k{ gg[9u- *69c-`o ?*H9-2W@ 检查帐目to examine an account
'T7 x@a`b) M)JADX d&jjWlHgEN _A 2Lv]vfV 转入A的帐户to charge the amount to As account
<C
t_d
Cc ;,XyN+2H _ h9o@ L
kBZlh_ 以计帐方式付款to pay on account
FXahZW~Ol T%(C-Quh :p>hW!~ x=]S.XI 代理某人||为某人on ones account||on account of one
;W{b $k@g Oz{%k#X- rbyY8
bX /r^[a,Q#x 为自己计算||独立帐目on ones own account
3qi_]*dD h^oH^moq< ffE#
^| c@R; /m:R 由某人收益并负风险on ones account and risk||for ones account and risk
y+U83a[L* #`ls)-`7 3b!,D {%b
}Z2
由某人负担for ones account||for account of one
*C6 D3y s;Y<BD MBw-*K'?zB 3c #s|qW 按某人指示||列入某人帐户by order and for account of one
p|qyTeg >(3\kiYS #BY`h~&T m\vmY 列入5月份帐目for May account
=X1?_~} xAhxD|4_ i]o"_=C ZF
vyL8o 编入某中帐项下to pass to the account of||to place to the account of
j~`\XX{> E0 l_-- w?LrJ37u OgCy4_a[f 寄出清算书to send in an account||to send in render an account
"A3dvr oyx^a9 WE6\dhJ< &@v<nO- 支票薄cheque book
o3N] `xD' E(^0B(JF kV&9`c+ C#Bz>2;# 支票陈票人cheque drawer
7J*N_8?2 jQh^WmN 60}! LmL
CN
& 持票人cheque holder
Ev9> @~^ :c.JhE3D 9YN? {i [y9 不记名支票cheque to bearer||bearer cheque
pyZ9OA!PD
..W-76{ Pbu{'y3J V416g |lBO 记名支票||认人支票cheque to order
<a^Oj LLU @T-p2#& J
CGC =L-I-e97@ 到期支票antedated cheque
!>$4]FkV 5|8^9Oe5 ,h]o> 1Sz
A3c 未到期支票postdated cheque
Uh6 '$0 FMw&( \2C`<h$fN 'gMfN 保付支票certified cheque
mpw~hW0- +A8j@d#: =aG xg57 `
~BZ1)@ 未获兑现支票,退票returned cheque
4Xj4|Rw% 0(TTw(;
OO) ~HV4\ lU
Ovm\ 横线支票crossed cheque
hT g<* t=
#&fSR Z.PBu|Kx 'tgKe!-@ 普通横线general crossing
_fk#<
!YL..fb
u+m,b76 */qtzt 特别横线special crossing
r=uN9ro pKUP2m`MW kOwMs<1J 56lCwXCgA 空白支票blank cheque
-fI`3# uN*KHE+h BR`ygrfe xM >W2 失效支票,过期支票stale cheque
o G*5f
uF|3/x= p{A}pnjf >et-{(G 普通支票open cheque
uA tV". p9!"
O B(g_Gm< u7%D6W~m0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
2jJmE&)7, <*ZJaBwWU~ $``1PJoi ?Ea;J0V 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
}_/Hdmmx O|IG_RL] GYxM0~:$k v4,h&JLt 支票换现金||兑现to cash a cheque
5@IB39 "xI" 94uNI8 Bs+(L [Z 清理票款to clear a cheque
e1(Q(3 T3UMCqc= |:[tNs*,O EC2+`HJ" 保证兑现to certify a cheque
n9w9JXp;! ,u }XWV $n^MD_1! o./.Q9e
7 填写支票数额to fill up a cheque
4'j
sD
cs H&1[nU{?> OMhef,,H =L%DX#8 支票上划线to cross a cheque
geQ{EwO8n .7'kw]{/ _\Q^x)w6 F|Mi{5G% 开发支票to make out a cheque
|b-9b& 3
!Sp0P N8qDdr9p?c Wcb7
;~K 签发支票,开立支票to draw a cheque||to issue a cheque
3G.5724, S)QAXjH S6}@I ,Q =U8a ?0 透支支票to overdraw a cheque
s]m o$ _na tQZs.1=z sK{l 9 vS\%3A4^+5 背书支票to endorse a cheque
4h5g'!9-g 1(|D'y# 4S~o-`&W
o,U9}_|A 请付票款||清付票款to pay a cheque||to honour a cheque
I1[g&9, SH*C" Gl1jxxd -.g|l\
支票退票to dishonour a cheque
|mdi]TL `:P
uwRr LF <0yE
5Mrf 拒付支票to refuse a cheque
y=In?QN{6*
T+N|R #cj6{%c4 W@yJAQ 拒付支票to stop payment of a cheque
2H.654 )o\jJrVDf IbcZ@'RSw !LkWzn3 提示要求付款to present for payment
;<UW A. d
Le-nF sp@E8G%xO 8q1wHZ 见票即付持票人payable to bearer
]skkoM ;raN :>p8zG )DYI
. 支付指定人payable to order
b;)~wU= ^F:k3,_[ /y^7p9Z` Oy 2+b1{ 已过期||无效out of date||stale
-s9P8W %,hV[[ @. <C9 XX~ >vuY+o;B 请给出票人R/D||refer to drawer
K|DWu8 g;ZxvR)ZJk S(\9T1DVe q~o,WZG 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
]v#r4Ert :VF<9@t 0\2\*I}? : Sq?a0!S 文字与数字不一致words and figures differ
>5Wlc$
bc 5e
sQ; xQw7 :18wQ $.Q$`/dF 支票
\,J/ r!
d|T!v 时间已过account closed
<cA/<3k) kNqH zo &qS[%K ) &K/FyY5 更改处应加盖印章alterations require initials
`# sTmC) a,78l@d( UX]L;kI JsO
*1{6g KFa_
!?^b[
nC% 时间已过effects not cleared
O$IjNx >J u]2++lx ={hX}"*D
.rPn5D Y 停止付款payment stopped
,RN:^5 p k1VT /u +nQw?'9Z .'a&33J 支票毁损cheque mutilated
XT;u<aJs f<A5?eKw y1=NF WoxwEi1~0 汇款||寄钱to remit||to send money
N25V] )Fb>8<% wCk~CkC? ':R,53tjl 寄票供取款||支票支付to send a cheque for payment
v`1,4,;,qs cWajrLw .5!t:FPOv sZ?mP;Q 寄款人a remitter
lD mtQk-SN 1He{v# HK+/:'Pu +{]xtQB=,{ 收款人a remittee
hR5_+cuIp % >;#9"O4 :NJ(r(QG> a6kV!,.
U 国外汇票foreign Bill
!;_H$r0 oq*N_mP0
;O<9|? U.{l;EL:T 国内汇票inland Bill
$wYFEz DS|
KkTy3 aTBR|US ^T~gEv 跟单汇票documentary bill
lD{Aa!\ fh^lO ^ HHjt/gc}` Bvt@X
空头汇票accommodation bill
TE )gVE] Y
wkyq>Rv 7H>@iI"? yPw'] " 原始汇票original bill
q$G,KRy/ ` ]Ppau X0*QV- RN nADX
0KI 改写||换新票据renewed bill
N8`?t5 w-@6|o,S *._|- L >%E([:$A 即期汇票sight bill||bill on demand
mZIoaF>t &Z?ut*%S ,#W ET];%~ ^ …days after date||…days after date…日后付款
q.2(OP>( Q%aU42?_1 PA w-6; c#N<"cy> …months after date||…months after date…月后付款
wW?,;B'74 6n1rL i
ZL2p> S(aZ4{a@ 见票后…日付款…days after sight||…days sight
d*pF> j a{Esw` Z`3ufXPNlO ~el3I=KC} 见票后…月付款…months after sight||…months sight
#}^-C&~ |
nJZie8m i*R,QN) oPc\<$ 同组票据set of bills
kqG0%WtQ Nx#4W1B[`H ^[Cv26 {2`=qt2 单张汇票sola of exchange||sole of exchange
j'i0*"x 3\;27&~gV U}Hwto`R (wmBjQ]B< 远期汇票usance bill||bill at usance
56hA]O29O fQ>4MKLw=d Ff^@~X+W< *b}>cn)<v
长期汇票long bill
}Vu\(~ TST4Vy3 ~8`:7m? Pag63njg? 短期汇票short bill
C}
IbxKl 8&"(WuZ@ Wl^R8w#Z$
yz+, gLY 逾期汇票overdue bill
b{DiM098 4\.V aKF*FFX &p<(_|Af 宽限日期days of grace
t<:D@J]a Rd+P,PO RnfXN)+P G)>W'yxQ 电汇telegraphic transfer (T.T)
6`\]derSon Q4s&E\} ,G^[o,hS uQ
LlA&I" 邮汇postal order||postal note (Am.)||post office order||money order
&K^MNd
4"\yf [-*F"}D, P];JKE% 本票promissory note (P/N)
0@1:M
f<y&\'3 [AEBF2OIv ,gnQa 押汇负责书||押汇保证书letter of hypothecation
u"$a>S_ -jg (G GJ ;)DzCc/ tqOi
x/ 副保||抵押品||付属担保物collateral security
BX;5wKfA ZeasYSo4P )He#K+[}^4 Ni[4OR$-O 担保书trust receipt||letter of indemnity
"C%!8`K{a* e{G_GycH KiLvI,9y
yeD_j/ 承兑||认付acceptance
zW{ 6Eg w'Z!;4E0 a j|5 # U2*6}c< 单张承兑general acceptance
{j(4m !>;w!^U G2mNm'0 (0*v*kYdL+ 有条件承兑qualified acceptance
g jG2 hQh9ok8S coQ[@vu `rWB`q|i<
附条件认付conditional acceptance
((3t:
sn k$^ zjbE 7^N >?XbU} 部分认付partial acceptance
RJJ1