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。
?"g! 会计报表statement of account
#"B\UN fZoHf\B]{ ga`3 ( sIy^m}02 往来帐目account current
: 2EDjW _ jsK}- \ %
yw?s0 P}4QQw 现在往来帐||存款额current accout
%rv7Jy b}"N`,0dO 3xaR@xjS 7Ve1]) u 销货帐account sales
sc}~8T
0.@&_XTPl S Em Q@1 Eqj_m|@ 共同计算帐项joint account
j-lfMEa$o y]f"@9G# 9@Jtaq>jf BW$"`T@c6~ 未决帐项outstanding account
t&AFU
t\c l`f/4vy ;;#qmGoE 3R.W>U 贷方帐项credit account||creditor account
~
Q. 7VDz ;5659!; >LOjV0K/
K/|Z$4
S 借方帐项debit account||debtor account
FG.em Q$zO
83 ]7Tkkw$ 4b98KsYg 应付帐||应付未付帐account payable
6">+
~
G ~T1XLu n$$SNWgM o!kbK#k 应收帐||应收未收帐account receivable
uM_wjP h4T5+~rw wAf\|{Vn HTX?,C_ 新交易||新帐new account
PoG-Rqe b4[bL2J$h1 xMTKf+7 TJK[ev};S 未决帐||老帐old account
#49kjv@ _Xk.p_uh 1Q<^8N)pf Z2qW\E^_r 现金帐cash account
+BETF;0D
D1zBsi94D 5z7U1: J&W)(Cf 流水帐running account
aX)I3^ar `6~Aoe Yc_8r+;( k_
& :24Lj 暂记帐||未定帐suspense account
49GkPy#]L= hT`J1nNt v+46QK|I& ;z}i-cNae 过期帐||延滞帐overdue account||pastdue account
,(qRc(Ho }wr{W:j T@2#6Tffo GpY"fc% 杂项帐户sundry account
0D\#Pq
v Dfg2`l oHd FMD@ I&}L*Z?` 详细帐单||明细表detail account
V58wU:li ,?8qpEG~#+ UQ)W%Y;[0 *X'Y$x>f 呆帐bad account
F
U_jGwD }zkHJxZgE qLn/2 [ey:e6,T9 会计项目title of account
$?Yry.2 h`KFL/fT 2|3)S`WZl %HGD;_b
hI 会计薄||帐薄account-book
UK595n;P 6t>.[Y"v ii[F]sR\ 7!@-*/|!S9 营业报告书||损益计算表account of budiness||business report
)Xk0VDNp$/ .`HYA*8_ K&vF0*gN3 ah+~y,Gl 借贷细帐||交验帐account rendered
>zw.GwN| U{7w#>V
. .>
=(' - H5DC[bZMb% 明细帐account stated
>.Chl$)< XC4X-j3 `IP/d Eo{"9j\ 与…银行开立一户头to open an account with
LxYrl- 13 =A o)Iff)m$ QKyo
`g7 与…银行建立交易to keep account with
}+)fMZz (}{G`N>.{ <v)1<*I JLnH&(O 继续记帐to keep account
{_7i8c<s= .:@Ykdm4I )Ub_@)X3%l < vL,*.zd 与…有交易to have an account with
G/b^|;41 =y
[M\m N*"p|yhd] s8ywKTR- 作成会计帐||有往来帐项to make out an account with
k`So -e- f-bVKHt `7[EKOJ3g }T; P~aG 清算||清理债务to make up an account
RX>xB mtJ9nC YUx.BZf7 I%r{]-Obr- 清洁帐目||与…停止交易to close ones account with
T^Y([23 >OL 3H$F >hPQRd TOkp%@9
/ 结帐to close an account
'm4W}F (MR_^t G`n_YH084 6HZ` .o:f 清理未付款to ask an account||to demand an account
~tBYIkvWT jE}3
3" {>R:vH8 =-8
bsV/l 结清差额to balance the account with
zbk q 7[> 6i 0vtt"f)Y[ yKa{08X: 清算to settle an account||to liquidate an account||to square an account
$})g?Q vbb5f #WZ |$vX<. S >Db;yC& 审查帐目||监查帐目to audit an account
OW3sS+y >4#)r8;dx 5Ow[~p"l< TygW0b 1 检查帐目to examine an account
umiBj)r CDP
U\ZG ,q}MLTSi 1guJG_;z 转入A的帐户to charge the amount to As account
8,C*4y~ 9aze>nxh. -I&m:A$4* | # 47O 以计帐方式付款to pay on account
9y<*8bI j`~Ms> GBRa.;Kk xT 代理某人||为某人on ones account||on account of one
#vti+A~n,4 ] Hzt b :I+Gu*0WD m 8aITd8 为自己计算||独立帐目on ones own account
|4B:<x Urr@a/7 {(r`k;fB >`A9[`$n 由某人收益并负风险on ones account and risk||for ones account and risk
J
l#%uU/sx whi`Z:~ s'%R *X+79vG: 由某人负担for ones account||for account of one
5N/%v&1 d
ep=& #~C]ZrK ;[=8B\? 按某人指示||列入某人帐户by order and for account of one
(9Ux{@$o[ v(ZYS']d2 56zL"TF` kBD>-5Sn_T 列入5月份帐目for May account
{>DEsO @zU6t|mhz
d@XV:ae -jb0o/: 编入某中帐项下to pass to the account of||to place to the account of
mLP.t%?# i36eBjT
h*w%jdQ6 }:us:% 寄出清算书to send in an account||to send in render an account
eU
".3`CtY c'%-jG
)\ OY;*zk * +"9%&
? 支票薄cheque book
f!I[>&n DU5c=rxW lku[dQdk wt!nMQ 支票陈票人cheque drawer
!g5
xq zgNc4B =5/9%P8j9 {^CY..3
A 持票人cheque holder
lij.N)E -likj#Z DW5Y@;[
5nT"rA 不记名支票cheque to bearer||bearer cheque
LBM ^9W /&
Jan: 3I)VHMC v"b+$* 记名支票||认人支票cheque to order
zsX1 QN16 kYG/@7f/ +
+M$#Er& Fl kcU
`j 到期支票antedated cheque
,z;cbsV-{ :S<f?*
}: `j,Yb]~s79 /178A;Jy 未到期支票postdated cheque
Gft%Mq
v :Av#j@# sf)EMh3Z
!W5 ( 保付支票certified cheque
5ymk\Lw `A w^H ! GFeQ%l`7F -:|?h{q?u 未获兑现支票,退票returned cheque
$*e2YQdLo _ FpTFfB wSa)*]% 41`n1:-] 横线支票crossed cheque
.E`\MtA ,{M^-3C KN<S}3MN 7gf05Z'= 普通横线general crossing
7 HIeJ a1EOJ^}0 2bJQTk _S
L2\#w<d 特别横线special crossing
yv t. U{2BVqM ULs\+U \k .{-nh 空白支票blank cheque
U#lCj0iUt, yA)/Q
Yge ZP@
$Q%up _K]_
@Ivh 失效支票,过期支票stale cheque
B
Wk/DVue 4 ezEW|S 6 Q%jA7 g;pcZ9o 普通支票open cheque
aS{|uE] BmbyH{4 ^uKwB;@ wxKX{Bs 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
pmuvg6@h a=J^ TrlZ9?3#D @i2E\} 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
a L} %2 ]D?"aX'q> \hTm)-FP *Fy2BZH%Q 支票换现金||兑现to cash a cheque
00(on28b #eoome2Q s2h@~y
sd*p/Q|4 清理票款to clear a cheque
v\c>b:AofD %'bM){ {#ZlM nEJq_ 保证兑现to certify a cheque
}q_<_lQ T. }1/S"m U>YAdrx2a :*I#n 填写支票数额to fill up a cheque
,c;Kzp>e ASKf'\,dV ,vr? 2k \HqNAE2T 支票上划线to cross a cheque
WA5 kg\ bp*
^z,w z6U\axO6 \K5DOM "# 开发支票to make out a cheque
51#_Vg w^Sz#_2 Lb!Fcf|h |z9*GY6RU 签发支票,开立支票to draw a cheque||to issue a cheque
1a?!@g) $|L
Sx *{YlN}vA V\>K]mwD 透支支票to overdraw a cheque
ohRjvJ'v| WYH Q? tRs [ YK Bn^0^J- 背书支票to endorse a cheque
PY_u/<u RmI]1S_= uW=k K0E *T-<|zQ 请付票款||清付票款to pay a cheque||to honour a cheque
tClg*A;|B B\=L3eL<D 6@Y_*4$| ojafy} 支票退票to dishonour a cheque
AS
!?q ?ME6+Z\ 4-?
C> fFMlDg[]; 拒付支票to refuse a cheque
GOj-)i/_ y0{u<"t%w 7TgOK +Jlay1U& 拒付支票to stop payment of a cheque
.?D7dyU l1 $I!XSz"/e "LHcB]^< ?274uAO' 提示要求付款to present for payment
BTlk
E tm =qoWCmg"& AhCW'. T] R|qlZ 见票即付持票人payable to bearer
i#&z2h-b !lREaSM w~
.f r [9x 支付指定人payable to order
a_[Eh fE Kh"?%ZIa \n" {qfn`r 4qN{n#{+] 已过期||无效out of date||stale
@+;$jRwq qsF<!'m7` t#yk->, =Ee&da^MB 请给出票人R/D||refer to drawer
yID164&r JBD7h5|Lc #m lS}~n Okgv!Nt8)A 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
|$+3a *zNYZ# ,4hJT |D'4uN8\ 文字与数字不一致words and figures differ
Dw|}9;5:A h,QKd>4:CF FRcy`) kM!kD4& 支票
(w&F/ynO:
/TE_W@?^ 时间已过account closed
M\C"5%2Mu .R`5Qds*l >PB4L_1 nv ca."5 y 更改处应加盖印章alterations require initials
fz;iOjr>
%el"BSB 832v"kCD wU8Mt#D! =5aDM\L$&
g$n7CXoT 时间已过effects not cleared
/`
9sPR6e &
SiP\65N n-5W*zk1 U0=]
停止付款payment stopped
_4TH4~cY Z.d7U~_ A2^\q>_# R=.4 支票毁损cheque mutilated
wNq;;AJ$ nv)2!mAh\ "mX\&%i6\p *Kyw^DI 汇款||寄钱to remit||to send money
.b\$MZ"( vesJEaw7 rJFc({ 0
Z -,J)gW 寄票供取款||支票支付to send a cheque for payment
.tkT<o-u<J lW<PoT ^Y<|F!0 r~+\
Y"rM 寄款人a remitter
C(S'#cm ~n[d4qV& wg
^sGKN &P.4(1sC 收款人a remittee
"dsU>3u +${D 6Z#\CixG lJ+0P2@h* 国外汇票foreign Bill
*J$=.fF1 PpV'F[|,r n$U#:aQE F&])P-
!3 国内汇票inland Bill
ii%+jdi. iP@ZM=&wz |UP `B| H(2!1?N+ 跟单汇票documentary bill
|_}2f Kh(ZU^{n FvN<<&B
:,WtR 空头汇票accommodation bill
!h(|\"
} V~S0hqW[ M(RZ/x `
L> 原始汇票original bill
<WjF*x p hj /R~1Zj2& (
xXGSx 改写||换新票据renewed bill
?I/qE='* |X,|QC*7? ZeUvyIG ET _W- 即期汇票sight bill||bill on demand
bKj%s@x %@;6^= I/M _p^ s"9`s_p`d …days after date||…days after date…日后付款
SF}<{x_ O:TlIJwW |fxA|/s[< 6lkl7zm …months after date||…months after date…月后付款
!Gu%U $d S;~g3DCd
'; = f sm
dZxFl 见票后…日付款…days after sight||…days sight
%7#-%{ 0VckocF h@:TpE+N s
<
见票后…月付款…months after sight||…months sight
`Ja?fI'H- "Vw m [cTe54n ymegr(9&K 同组票据set of bills
Dq36p${\W }Ow>dV? 3uZJ.Fb YY&l?*M< 单张汇票sola of exchange||sole of exchange
1QcT$8HA R)F;py8)I j.*VJazb; V[}4L|ad 远期汇票usance bill||bill at usance
%VzKqh \A#1y\ok HDda@Jy hq:&wN7Q 长期汇票long bill
-+7uy.@cS A a=u+
y"6y! 7_.11$E=H 短期汇票short bill
yz-,)GB6 VA"*6F q}/WQ]p} < Yk'9U-.mc 逾期汇票overdue bill
:N<.?%Kf c&X{dJWD DHw&+MY z-@=+4~ 宽限日期days of grace
%/c+`Wd/l$ S#-wl2z aWwPvd3 V7Z4T6j4 电汇telegraphic transfer (T.T)
]J* ,g, 6\u!E~zy L4b:F0 4-
kZJ\] 邮汇postal order||postal note (Am.)||post office order||money order
#Hvq/7a2R 1VF
tV_t6x_. yf?h#G%24 本票promissory note (P/N)
HxBm~Lcqy |.F j
,)P9V .MVY B\6Q0 押汇负责书||押汇保证书letter of hypothecation
6vp *9 8>7RxSF mAeuw7Ni X*g(q0N<S 副保||抵押品||付属担保物collateral security
7_wJpTz 65oWD- ]Ni;w]KE Nrah;i+H\o 担保书trust receipt||letter of indemnity
p1D[YeF4 (=16PYs -UZ@G~K 4D$;KokZ 承兑||认付acceptance
)-Ej5'iHr aYn8^ WKrX,GF 4g}FB+[u 单张承兑general acceptance
/({;0
I*!i yoRU_%xA ygSL ZUp\Ep} 有条件承兑qualified acceptance
6 CC &Z> MlJVeod
;' nL:\ T"T;`y@( 附条件认付conditional acceptance
~gI{\iNF/ Kzb`$CGK Sf/q2/r?6[ 1z*kc)=JF8 部分认付partial acceptance
Bi~:>X\[^6