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。
Qk72ra) 会计报表statement of account
C),i#v ! k 1 Ge+ $C{,
`{= < 1[K1'7h 往来帐目account current
TJCE6QG MXiQWg$ R.!.7dO +pRNrg?k 现在往来帐||存款额current accout
P ; h8 )2a)$qx; 0X3yfrim dXfLN<nD>U 销货帐account sales
h4#'@% _n1[(I %
=!] 1 LcZ|A;it 共同计算帐项joint account
M|NQoQ8q iX[g
NfUt\ p* 2+_a<5l~ 未决帐项outstanding account
eR0$CTSw l dqU#{ .5uqc.i"f F$bV}>-1k 贷方帐项credit account||creditor account
T*n
P-b K)U[xS;< 0` .5gxm ^e=G} N^ 借方帐项debit account||debtor account
mRa\ wEg% Evd|_ W- (zh[1
[a 7Ja*T@ ! h 应付帐||应付未付帐account payable
A,BYi$ qV6WT&)T <v'&Pk< MqJ5|C.q 应收帐||应收未收帐account receivable
T7%!JBg@ Ptf(p` }Ba_epM Qe{w)e0}` 新交易||新帐new account
aCI3Tx&2qT ?x
rOhA9 J
>5 rkR@/ X
=%8*_ 未决帐||老帐old account
4hODpIF g/fpXO\ ] |nW 1)MDnODJ 现金帐cash account
H>
A6VDu 4(8trD6 px"H N!Rt040.% 流水帐running account
l<BV{Gl -58q6yA BjeD4 Q2D!Agq=D 暂记帐||未定帐suspense account
N@L{9ak1
r5Tdp)S ykx^RmD`~ *67K_<bp] 过期帐||延滞帐overdue account||pastdue account
I{jvUYrKH 50j8+xJPV 31@Lr[! U!`iKy- 杂项帐户sundry account
`/ayg:WSU (Xcy/QT CF2Bd:mfZ Rh?bBAn8 详细帐单||明细表detail account
-^lc-$0 zD79 M YT
Zi[/ ##*]2Dy 呆帐bad account
4a"Fu<q 2h'Wu
qO Ca
PHF@6WN _BmObXOp. 会计项目title of account
y
B2h/~+
D**GC QCF'/G 8.#{J&h 会计薄||帐薄account-book
52dD(
<ZF|2 yGf7k>K'
G$+v |z 营业报告书||损益计算表account of budiness||business report
%)x9u$4W2
`daqzn Wc[,kc :Ko6.| 借贷细帐||交验帐account rendered
0(D^NtB7 hd(FOKOP YR9fw S@FO&o 0 明细帐account stated
^,acU\}VqP 3 /@z4:p0R 6
(Pan% La;G S 与…银行开立一户头to open an account with
hPDKxYD]f x8PT+KC S3E,0%yo+) LdV&G/G-#D 与…银行建立交易to keep account with
Xq*^6*E-} 6'r8.~O CwA_jOp _`|1B$@x 继续记帐to keep account
_U<fS sQvRupYRO _1p8(n z%%O-1 与…有交易to have an account with
4^tSg#!V{ a>'ez0C 50W+!' mm-s?+&M; 作成会计帐||有往来帐项to make out an account with
\^c4v\s<o# ,Of^x
ER` $zMshLT xc:E>- 清算||清理债务to make up an account
O?JJE8~'] &riGzU] 1cLtTE d;Vy59}eY 清洁帐目||与…停止交易to close ones account with
cqS :Zq ;*<tU
n^t T{k
P9
4 Gt9$hB7 结帐to close an account
HTJ2D@h Wwq:\C 5i!Q55Yv=, WQK<z!W5 清理未付款to ask an account||to demand an account
=
xO03|T;6 Oj5UG* g* q#VmE U(#<D7} 结清差额to balance the account with
J7
+G"_)' M&Ka^h;N Jz}nV1G(jz A`c%p7Z% 清算to settle an account||to liquidate an account||to square an account
*@2Bh4 _ E;T"SC KA5)]UF`l ef5)z}B 审查帐目||监查帐目to audit an account
OXEk{#Uf[3 yB b%#GW xM*_1+<dT$ 2ym(fk.6{ 检查帐目to examine an account
rFRcK>X\L Kg[OUBv uN|A}/hr] _pvB$& 转入A的帐户to charge the amount to As account
A6N6e\*
U
v2.Jo/Q > H!sD\b ;H_/o+ 以计帐方式付款to pay on account
CRb8WD6. <n2@;`D AjC:E+g 3nq?Y8yac 代理某人||为某人on ones account||on account of one
&`"DG$N( g{8RPw] SepjF $~/2!T_ 为自己计算||独立帐目on ones own account
~ZHjP_5Q {ZJO5* @T'^V0!-q: Hq3|>OqC2Q 由某人收益并负风险on ones account and risk||for ones account and risk
j]Auun WJShN~ E "s2_X+4oY sZ.<:mu[ 由某人负担for ones account||for account of one
Q#bW"},^k $@g]?*L: jk AjYR . XHr*Rs.[= 按某人指示||列入某人帐户by order and for account of one
h3ygL" k wu41Mz7 7+O)AU{ ]%\,.&=hT 列入5月份帐目for May account
@KN+)q P DiC z%'N $%<{zWQm i! .]U@{k 编入某中帐项下to pass to the account of||to place to the account of
&qv~)ZM$ ZlT }cA/n *}?[tR5 j]u!;] 寄出清算书to send in an account||to send in render an account
4>JSZ6i#n i2F7O"f. =Tj{)=^/# }K {1Bm@S 支票薄cheque book
:6n#y-9^1 3]Z1kB L\:|95Yq K9!HW&?<| 支票陈票人cheque drawer
L*@`i ]jl uYJS=NGNA @CprC]X X Xque- 持票人cheque holder
S|85g1}t ]\
E"oZ j3j?2#vR HiCh:IP7>/ 不记名支票cheque to bearer||bearer cheque
L^J4wYFTO yx-{PjX wQ_4_W mH
o#"tc 记名支票||认人支票cheque to order
inh0p
^ }:Z.g O<u=Vz3c~0 M4^G3c
< 到期支票antedated cheque
*"%TAe7?~+ !fh (k FO!Td bA;OphO( 未到期支票postdated cheque
r- 8
Awa Sj+H{xJi K-qWT7< mF4W4~" 保付支票certified cheque
$)lkiA&; mm/\\my rRTKF0+ p`tz
*ewC 未获兑现支票,退票returned cheque
1d^~KBfv ~_ THvx1 UXm_-/&b9 v{u3[c
横线支票crossed cheque
XlppA3JON| 4:/]Y=)x Z@~gN5@,M !np_B0` 普通横线general crossing
ddn
IKkOp iZGbNN wNB?3v{n qv!(In>u 特别横线special crossing
kmQ:wf: r!r08yf ym;]3<I?I[ corm'AJ/ 空白支票blank cheque
E=NjWO Dri6\/0 :;$MUOps U[]yN.J 失效支票,过期支票stale cheque
>AEp\* K\xz|Gq cVi_#9u" fu7x,b0p 普通支票open cheque
YPK@BmAdE 5'!fi]Z z)Rkd0/X GM|&,} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
FZ*"^=)`G dc$zW^i g#S
X$k-O -rDfDdT 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<spG]Xa< e$
LC -Jv,#Z3 q<}IO 支票换现金||兑现to cash a cheque
:zW? O#aL- 7%h;To-<6 '5}hm1, RDps{),E;d 清理票款to clear a cheque
ys=2!P-[# ,='Ihi [s}W47N1 Zpd-ob 保证兑现to certify a cheque
v.ZUYa| 5BrN
uR$ "6,fIsU rCJ$Pl9R 填写支票数额to fill up a cheque
EU(e5vO PYQ0&;z =Jp:dM* }B%9cc 支票上划线to cross a cheque
XX=OyDLqP )xp3
ElH JMAdsg/ /&6{}n 开发支票to make out a cheque
jV%
VN fR1LVLU <?41-p-; 6AIqoX*p 签发支票,开立支票to draw a cheque||to issue a cheque
G}U <^]c
(N/u@ M 4m~y%>
& ru:"c^W:[ 透支支票to overdraw a cheque
$YJ 1P gX" 8Hq4ppC .1(_7!m@ 背书支票to endorse a cheque
VjM/'V5 'c~SE> \7\sx:!$ 0MpW!|E[b 请付票款||清付票款to pay a cheque||to honour a cheque
G
1{m" 1M ybpOk <ppdy,j: a3n
Wt 支票退票to dishonour a cheque
zE;|MU@| %C%3c4+Oh , S^y> A":=-$) 拒付支票to refuse a cheque
8B ,S_0! gpq ,rOIK qFVZhBC 27}:f?2hbJ 拒付支票to stop payment of a cheque
ESviWCh0Fl [XPAI[" Zl[EpXlZ &q&z$Gc;m 提示要求付款to present for payment
!I|_vJ@< :E{)yT =pzTB-G e"1mdw" 见票即付持票人payable to bearer
wmpQF< ;nl JD# xM{[~Kh_x e'~Qe_ 支付指定人payable to order
dkC_Sh{ aGWO3Nk sc t3|H# JQLQS 已过期||无效out of date||stale
ju:}%' Ju5Dd\ ZKW1HL ]m xTk6q*NvT^ 请给出票人R/D||refer to drawer
_I)TO_L; '`tFZfT NXLb'mH~ i=5!taxu}E 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
c}v8j2{ CUB;0J( J3+qnT8X BgN^].z& 文字与数字不一致words and figures differ
ka=A:biz _R0O9sPTO Zk7!CJVM 2K3j3 |T 支票
Sc3{Y+g
7E*0;sA# 时间已过account closed
},<Y
\
{%6
'|<`[ Mmgm6{ Z$i?p;HnW 更改处应加盖印章alterations require initials
QP"5A7=m Li8/GoJW-T TN Z-0 `?^<r%*F. ZHwl 9n#m
'oGMr=gp<& 时间已过effects not cleared
zp4@T) 3f>9tUWhTy dM,{:eID gdAd7
T 停止付款payment stopped
UQI!/6F ^-Ks_4
oGXcu?ft {y|.y~vW 支票毁损cheque mutilated
]}S9KP LvGo$f/9 0LGHSDb dr8Q>(ZY 汇款||寄钱to remit||to send money
H[R6 ?H@$F xhCNiYJ| Mu.tq~b > 8eCh5*_$ 寄票供取款||支票支付to send a cheque for payment
$v8T%'p+ @CPkP ~hP]<$v )+)qFGVz 寄款人a remitter
Dir# [j *Qngx
Y3V2} !!6@r|
. 收款人a remittee
2#R0Bd 6DEH|2 yp
hd'Pu" JBV
06T_4o 国外汇票foreign Bill
C-:|A* z 7 }t=Lx( _0&U'/cs aTaL|&( 国内汇票inland Bill
1mv5B t F(U(b_DPM x {Rj2~KC W9G jUswv! 跟单汇票documentary bill
qe uc^+P; UOe@R|79q m9 'bDyyK !}d_$U$ 空头汇票accommodation bill
p%Ns
f[1> %~<
F7qB nS!m1&DeD \ 6Y%z
原始汇票original bill
-t*P=V|@ ;P8.U( PywUPsJ lo7>$`Q 改写||换新票据renewed bill
0sq?>$~Kc* Qoz4(~I Z1\=d = yTWicW7i 即期汇票sight bill||bill on demand
4E$6&,\
s_!F`[ pW<l9W p13y`sU= …days after date||…days after date…日后付款
}o=s"0 a oC TSV =1VpO{q )uCa]IR …months after date||…months after date…月后付款
,_'Z Jlx %8KbVjn 5N#Sic M vf!lhV-UG+ 见票后…日付款…days after sight||…days sight
FdxV#.BE w\>@
>*E> ;k=`J _nIt4l7 见票后…月付款…months after sight||…months sight
G'iE`4`2 2 o5u02x {UuSNZ[^ 69Q#UJ 同组票据set of bills
na|23jz4 .|LY /q\A hIo^/_K "2
qivJ 单张汇票sola of exchange||sole of exchange
a;G>56iw ?2S<D5MSb kI
^Pu 1[(/{CClB 远期汇票usance bill||bill at usance
LII4sf] KhNE_.
Z U5;Y o+z J'yiVneMw 长期汇票long bill
Y-v6M3$ Mir(
}E t|59/R V}/AQe2m& 短期汇票short bill
$mst\]&; ?fvK<0S` 6P`!yBAu 5"7lWX 逾期汇票overdue bill
'q{d? K o=Kd9I# ;/(<yu48 Nj}-"R\u 宽限日期days of grace
IoxdWQ4]A b59NMGn !@f!4n.e|I 7HQ|3
rt 电汇telegraphic transfer (T.T)
gYa
(-o 3W@ta1 M~djX} #\ tZN'OoZ 邮汇postal order||postal note (Am.)||post office order||money order
hODq&9! TE@bV9a }b]z+4Ua( g:[yA{Eh 本票promissory note (P/N)
=\x(Rs3 oedLe9! \aGTi
pB PLQLGb4f_; 押汇负责书||押汇保证书letter of hypothecation
/~_,p,:aP
}&/_ S -h#9sl-> f>i
lk Q` 副保||抵押品||付属担保物collateral security
)uH#+IU F)uS2 w7Vl,pN, _iZ9Ch\ 担保书trust receipt||letter of indemnity
y(=$z/ S!.H _=z%p uzaDK Aw7_diK^ 承兑||认付acceptance
M>|R&v YjwC8#$ {h}e 9 -i"?2gK 单张承兑general acceptance
Hge0$6l +{H0$4y nrRP1`!]T 76RFu@k 有条件承兑qualified acceptance
= ^_4u%} 0tp3mYd |eFce/ sB%QqFRP 附条件认付conditional acceptance
NekPl/4 nY 50dFA, P^& =L&U n_MY69W 部分认付partial acceptance
6@geakq