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。
Q=n2frW(T 会计报表statement of account
W~Ae&gcn# ,cCBAOueO Uf\,U8U B O;H|nW} 往来帐目account current
(>M?
iB ||^+( ,f)#&}x*2+ 2Mw^EjR 现在往来帐||存款额current accout
s^zX9IVnp V PaW-o ujan
2'YT 6X[Mn2wYW 销货帐account sales
W`g zMx (y!V0iy] mr<camL5 C<yjGtVD 共同计算帐项joint account
h;JO"J@H WNcJ710k27 %pBc]n@_ {2=f,,|+f 未决帐项outstanding account
;:Q&Rf"@% @D+2dT0[M ~tB#Q6`nB `FHKQS5 贷方帐项credit account||creditor account
7x//4G e
YD -8* `g^b Qx
Y"UB\_= 借方帐项debit account||debtor account
[/GCy0jk YLehY G'
0JK+=o D0VbD" y 应付帐||应付未付帐account payable
{jOV8SVL DTo P|P
ihBIE b<8,'QgB 应收帐||应收未收帐account receivable
Ee097A?1vj k4+ Q$3" v0u, :eZ4 B'8T+qvA 新交易||新帐new account
{N'<_%c
u Yc2dq e> HJ0Rcw% u`Abko<D 未决帐||老帐old account
<Wa7$ h F Vl`!6.F3 qt`HP3
J& z#Db~ 现金帐cash account
E@CK.-N| xM2UwTpW ^2\-zX!bt &@fW6},iW 流水帐running account
*_H^]wNJG &h'NC%"v TxvvCV^
ufvjW] 暂记帐||未定帐suspense account
n0%5mTUN Kdr}7#c bA02)?L 6oy[0hj 过期帐||延滞帐overdue account||pastdue account
:b"&Rc&s. 5Mz6/&` G0b##-.'^ /amWf^z 杂项帐户sundry account
+Y"HbNz 1BOv|xPjZ Rgb&EnVW
, )PpE& 详细帐单||明细表detail account
a
Ju v{ 8 c5=Px2\ X]c>clk
, 1{.5X8y1x 呆帐bad account
Wiere0 2* o(eh.
0`$fs.4c d-'BT(
@: 会计项目title of account
("P]bU+'>
K8{e
f 3,)[Q?nKD #+(@i|!ifo 会计薄||帐薄account-book
f6`W(OiE ?yKG\tPhM 5`Y>!|
Ab k%?qN,Cl 营业报告书||损益计算表account of budiness||business report
[
@9a *X8Pa;x 52.%f+Oa tu6<> 借贷细帐||交验帐account rendered
to(lE2`.da [E)&dl_k :4[_&]H (je`sV 明细帐account stated
'RZ0,SK' 2)9XTY6$ @
nOuFX4 ZwMd 22 与…银行开立一户头to open an account with
cv-;fd>' _*-b0 }T N9 TM gdkHaLL" 与…银行建立交易to keep account with
g1I8_!}
~
WXd#`f % Oar%LSkPRz V)]l
ca 继续记帐to keep account
KN'twPFq lm|s% /Nns3oE `$XgfMBf | 与…有交易to have an account with
\?[ m%$A ]-jaIvM NL &![; !im%t9 作成会计帐||有往来帐项to make out an account with
*0Wkz'=U MUUhg 6W9lKD_i >=/DCQ$ 清算||清理债务to make up an account
&Z%'xAOGR 3j2d&*0 SK5__Ix # blh9.V&F 清洁帐目||与…停止交易to close ones account with
&/?OP)N,} `d4;T|f+= zz #IY'dwT (@Eb+8Zd 结帐to close an account
g ,yB^^% ,15$$3z /E Rp
!Rzl< |Elz{i- 清理未付款to ask an account||to demand an account
h
9QQ8}g ]F #0to
\6!s";=hQ 2=$ F*B>9 结清差额to balance the account with
k#G+<7c< $]MOAj"LH 8#IEE|1 @B9#Hrc 清算to settle an account||to liquidate an account||to square an account
^_/gM[H. QB*n
[(? W?0u_F ([]\7}+8 审查帐目||监查帐目to audit an account
H>wXQ5 ?W;
TIxlLOs syk,e4:oA +1Pu29B0 检查帐目to examine an account
EUS^Gtc mxICQ>s
b CJ [e^K{ JC9OL.Ob 转入A的帐户to charge the amount to As account
M1I4Ot !X 0 (4^ &Qt1~#1 t![972.& 以计帐方式付款to pay on account
J7k=5Fqej; *}Rd%' )6
K)UA :-~x~ah- 代理某人||为某人on ones account||on account of one
aZCxyoh + 0gr#<( 4|NcWpaV7 Ca0t}`<S 为自己计算||独立帐目on ones own account
gXB&Sgjo Mm%b8#Fe! j&0t!f.Rv C3b<Wa]) 由某人收益并负风险on ones account and risk||for ones account and risk
Q`U
g tL JB HnJm [yVcH3GcjI Yy_mX}\x 由某人负担for ones account||for account of one
A&_v:z4y/ 6e;8\1^ X
iM{YZ`B $B
`bsJ 按某人指示||列入某人帐户by order and for account of one
cd$,, `7'=~BP?X &sGLm~m# WiFZY*iu5 列入5月份帐目for May account
<"`P;,S N~B'gJJDx P>
~Lx hYh~[Kr^@^ 编入某中帐项下to pass to the account of||to place to the account of
]v.Yt/&C{ qb5IpI{U #}xPOz7: I#|ib 寄出清算书to send in an account||to send in render an account
{>l`P{{y Xa[lX8$zL ;+Mr|vweTC Do;rY\sY 支票薄cheque book
fwaM ;YN_ c1StA 1JN/oq;
#K/#-S 支票陈票人cheque drawer
YHr<`Q</ Fprhu;h ni3A+Y0 66cPo
G 持票人cheque holder
V,:~FufM^ V_pKe~ `Dv&. 2|LkCu)~," 不记名支票cheque to bearer||bearer cheque
I^S{V^Ty znd fIt^ U&y?3 =JB1 ]b{| 记名支票||认人支票cheque to order
#NWc<Dd ">S.~'ds cin3)lm Q |^c5
到期支票antedated cheque
N9cUlrDO x<{)xP+| j~Ubpf )"<:Md$7 未到期支票postdated cheque
Y ptP_R:2p Di #E m[ 7(KVA1P66 1FmVx 保付支票certified cheque
Cg&cz]*q| 84maX' <US!XMrCg X !l#1 未获兑现支票,退票returned cheque
R8R,!3 N 8BwJWxBQ 6o]X.plr ,]-A~ ^| 横线支票crossed cheque
GG[$- '}
LAZQ" ,Mw;kevw 9~WjCa*,& 普通横线general crossing
XRR`GBI JD$;6Jv3P _M7NL^B& q3R?8Mb 特别横线special crossing
.=4k'99, k/V:QdD Sb n+uDg p=8?hI/bim 空白支票blank cheque
yTL<S ' #:3~I |\
4cQ 9dD;Z$x&Xk 失效支票,过期支票stale cheque
~b.e9FhdA ?AJE*=b Lj03Mx.2S Se-
n# 普通支票open cheque
9q!./) 4EDwZR>./ KN9 e"" SV96eYT< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
?_7^MP> VCUEzR0 iSxuor^;
2DTBL:?` 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
p/!P kKJ +=A53V[C AjA.="3 73OYHp_j 支票换现金||兑现to cash a cheque
<v=T31aS "FT(U{^7d APBe76'3) $q~:%pQv 清理票款to clear a cheque
)~l`%+ k3B-;%3I; *
>XmJ6w jh&WL 保证兑现to certify a cheque
41V}6+$g [Vaw$c-+[y KcQe1mT!+ D27MT/=7 填写支票数额to fill up a cheque
0*Is#73rjY R87e"m/C% _YgvLz
% }\Mmp+< 支票上划线to cross a cheque
v}AVIdR =^LX,!2zp{ !3'&_vmG$
hO@VYO 开发支票to make out a cheque
<..|:0Q&~ c={bunnz# w,QO!)j! Hs~u&c 签发支票,开立支票to draw a cheque||to issue a cheque
>1n[Y- r 9(;I+.;8k y=)xo7( 1ZF>e`t8 透支支票to overdraw a cheque
hqKftk)+ wJQ"| nmZ
J%n CUR70[pB) 背书支票to endorse a cheque
PHh&@: fmhqm" } QqmDK. l6lyRJ 请付票款||清付票款to pay a cheque||to honour a cheque
=,-&h
V 8XUm.nV .oNs8._:
q g+bh 支票退票to dishonour a cheque
igD,|YSK`z ,y57tY S EeDq/h oHbG-p 拒付支票to refuse a cheque
,{br6*E 71# ipZ DVWqrK}q /.u0rxoRP} 拒付支票to stop payment of a cheque
yfd$T}WW6 b&V}&9'[M; 9a*
}&fL[ LT3ViCZ-n 提示要求付款to present for payment
85
5JAf
LZB=vc|3/ >; A7mi/ 7O,y%NW
aK 见票即付持票人payable to bearer
&7 YTz3aj I,@f*o 9"H]zfW [;F%6MPK^ 支付指定人payable to order
z[I3k kq
SpZoV0' w<ol$2&B \MA4> 已过期||无效out of date||stale
x]Nk T MyyNYZ tC,R^${# cq=ker zQ 请给出票人R/D||refer to drawer
Jmp%%^ v{Rj,O
u (0=e ,1 n jx3J$5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
M%evk4_27 {v,O FKOTv2 P)2.Gx/ 文字与数字不一致words and figures differ
hw@ `Q@ E8Jy!8/X9T /7nircXj@ YjTRz.e{[7 支票
)NoNgU\7!
DaV:Slp9 时间已过account closed
@nuMl5C-` JYt)4mOo b
6FC q;^Q1[Ari 更改处应加盖印章alterations require initials
u]W$'MyY Gd:TM]rJ =peodj^ O]>FNsh ! c==5 cMUg
g/o@,_ 时间已过effects not cleared
DcO$&)Eb {W[OjPC~F BP& T|s yZ_6yJw3} 停止付款payment stopped
`Dck$ s\)0f_I s+@+<QE -A?6)ggf. 支票毁损cheque mutilated
X7cqAi mzh8<w?ns \i*QKV< e;M#MkP7 汇款||寄钱to remit||to send money
ig Q,ZY1 m4
4"qp &%@b;)]J ^~3u|u 寄票供取款||支票支付to send a cheque for payment
l@
amAusE N-0kB vo r~K5jL%z9 ;i)NP X 寄款人a remitter
Yq6e=?- X=8CZq4 (R.l{(A I`$"6 Xy 收款人a remittee
fEdp^oVg EO&PabZWR
mW/6FC N)kZ2|oD 国外汇票foreign Bill
tJ"8"T#6Vr hU3! DRDn;j w$XqxI/& 国内汇票inland Bill
Jv,*rQH BHNcE*U}@?
{"RUiL^ ;p/%)WW 跟单汇票documentary bill
AYVkJq ? >@Nn_d ~t>i+{JKE wM-I*<L> 空头汇票accommodation bill
?M}W;Z '`)r<
lYN, 8|z@"b l) TFQX}kr] 原始汇票original bill
}nsxo5WP R{3?`x!fY m@Q%)sc) !OCb^y 改写||换新票据renewed bill
;R_H8vp fEWXC|" =tKb7:KU )K.'sX{B 即期汇票sight bill||bill on demand
\y7kb qg`8f? ^Fn~@' aqw;T\GI+~ …days after date||…days after date…日后付款
nlq"OzcH04 9'My/A0 NwISf !,(6uO% …months after date||…months after date…月后付款
;VS\'#{e pX/42W J)o =0i>* !4/s|b9K 见票后…日付款…days after sight||…days sight
[ r<0[ -4=\uvYh b 9%G"?~Zz dsUt[z1w5 见票后…月付款…months after sight||…months sight
MYlPG1X=? EOn[! xoYaL %3@a|#g 同组票据set of bills
s"xiGp9 Y)ig:m]# O-N@HZC Z8vR/ 单张汇票sola of exchange||sole of exchange
UNC%<= sN8)p%'Lg gK6_vS4K) TwT@_~IM 远期汇票usance bill||bill at usance
ar%!h~ z~ f;5 xtI R #\o*Ta V49[XX 长期汇票long bill
Wu1">| l2S
1?* iiWm>yy \G~<O071 短期汇票short bill
~\QN.a dBG5IOD 7xlarns ,QZNH?Cp/ 逾期汇票overdue bill
AB0>|. V-N`R-FSr VmbfwHRWb VS\+"TPuH 宽限日期days of grace
sq;nUA= _KSlIgQ
}0 {*NM~yQ rF:l+I] 电汇telegraphic transfer (T.T)
d"#& VlKcv 4*Y`Pn@ X[;-SXq =kiDW6
JJU 邮汇postal order||postal note (Am.)||post office order||money order
f.{/PL F=9
-po G1?m}{
D) -n#fj;.2_ 本票promissory note (P/N)
62Q`&n6 0/~20 KD{s 6qYK"^+xu 6jpfo'uB$ 押汇负责书||押汇保证书letter of hypothecation
&f_ua)cyY y=k!>Y|E '1NZSiv+C? 0\DlzIO 副保||抵押品||付属担保物collateral security
0\tdxi pY"&=I79tb U_oei3QP *3s,~<''% 担保书trust receipt||letter of indemnity
V=-hqo( $:!L38[7$ [`/d$V!e [qHt
N. 承兑||认付acceptance
hG! |ts O[|prk, p/4}SU f)9{D[InM^ 单张承兑general acceptance
kgGMA 7Jy U!D\Vd (|t)MnPfY *If]f0?% 有条件承兑qualified acceptance
/`H{n$ hutdw> ~X2
cTG!, %5-
附条件认付conditional acceptance
9Lp[y%{GP sA1 XtO<&7 E
As1
= I?#B_ R# 部分认付partial acceptance
1 ,e`,