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。
Mb|a+,:>3 会计报表statement of account
p93r'&Q t4zkt!`B C'.L20qW z<U-#k7nz 往来帐目account current
jHE}qE~>5 P3x= 8_# p.v0D:@& `>f6)C- 现在往来帐||存款额current accout
}@'$b<!B ODNM+#}` A@1W}8qY: Sq/
qu-%X 销货帐account sales
)_syZ1j Ui_8)z _ -Ta9 pxZk Pq;U&, 共同计算帐项joint account
cu7hBfj XHK<AO^ B}Z63|/N 1PVtxL?1P 未决帐项outstanding account
Wuc S:8#| DCIxRPw I7 |Pi[e A&.WH?p 贷方帐项credit account||creditor account
*4Thd:7 ` /YP
{,#p ZRh~`yy TN!j13, 借方帐项debit account||debtor account
W=^#v :~e>Ob[," ;f0I
8i,JN Y!~49<; 应付帐||应付未付帐account payable
VRWAm>u :mh_G @r/#-?W /32Fy`KV 应收帐||应收未收帐account receivable
jSh5!6O [,t*Pfq'W8 J*yf2&lI5 D.B.7-_8 新交易||新帐new account
r?+%?$ +%zAQeb =x%dNf$e{W dA@]! 未决帐||老帐old account
#I{h\x><? Bn=by{i >BIMi^ ][gq#Vx@ 现金帐cash account
1-%fo~!l ?i7%x,g(Z \8)U!9,$nn 1L%CJ+Q#0i 流水帐running account
jqWu FOv=!'So +X#vVD3" mq aHwID 暂记帐||未定帐suspense account
q.KG^=10 `slL%j^" ypbe!Y<i] f/
?_ 过期帐||延滞帐overdue account||pastdue account
k$R~R-' N=4G=0 `ke -V-RP
;"> 0t^M3+nc 杂项帐户sundry account
prC;L*~8 r@72|:
, aGrIQq/k)% |'.*K]Yp 详细帐单||明细表detail account
:#LLo}LKp aXQnZ+2e^R <":;+Ng+ ,V,`Jf 呆帐bad account
opY@RJ] 6_J$UBT 3B1XZm 8;d:-Cp 会计项目title of account
^ssK G! ]k#.^A, Nh8Q b/:: %7"q"A r[ 会计薄||帐薄account-book
8>trS=;n j>*R]mr6 g-Mj.owu= "W=AB& 营业报告书||损益计算表account of budiness||business report
q$ZHd WzPTFw[ jlkmLcpf HFKfkAl 借贷细帐||交验帐account rendered
T_i:}ul 4iqoR$3Fc 6TQoqH8@U x*![fK 明细帐account stated
FK:;e
lZ .\[`B.Q
%=n!Em( E[2m&3& 与…银行开立一户头to open an account with
Keuf9u t|H^`Cv6 ge,H-8'Z `e(c^ z# 与…银行建立交易to keep account with
aUzBV\Yd} 19&<|qTz y[`l3;u:' $&y%=-] | 继续记帐to keep account
bP8Sj16q H(R1o~ cWEE% '[U8}z3 与…有交易to have an account with
dq7x3v^"ZG KX!T8+Y *}]Nf
kjW+QT?T& 作成会计帐||有往来帐项to make out an account with
8
BY j o]+z)5zC M9Cv
wMi Y,GU%[+ 清算||清理债务to make up an account
b o0^3]Z o4`hY/<t qHsUP;7 6FUw"|\u{ 清洁帐目||与…停止交易to close ones account with
Ipf|")* {G|,\O1 3;)>Fs; ?Eg(Gu.J 结帐to close an account
0]>u)% \ ,7f6: 7Ilm{@b= 8MK>)P o) 清理未付款to ask an account||to demand an account
%u`8minCt *YW/_ m$`RcwO )!Jc3%(B 结清差额to balance the account with
R?v>Q` Qi YsG%6&zEq /|r^W\DV&x {_b%/eR1 清算to settle an account||to liquidate an account||to square an account
M8INk,si `Y
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I'\kFjc IN4=YrM^ 审查帐目||监查帐目to audit an account
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ICuF % 4A@NxihH UQ8M~x5$3% 检查帐目to examine an account
0T@ Zb={ 2]I4M[|&z P#pn*L*"T rE iKi 转入A的帐户to charge the amount to As account
E_Im^a
gG
uZ8:f @WJgWJm 0FGe=$vD 以计帐方式付款to pay on account
s<*XNNE7 1lq(PGX)
0rh]]kj wkP#Z"A0~ 代理某人||为某人on ones account||on account of one
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dF lFa02p0 HKF H/eV J+[_Wd 为自己计算||独立帐目on ones own account
c05TsMF&O E8>Rui@9 h lkn% iDMJicW!+F 由某人收益并负风险on ones account and risk||for ones account and risk
pV.Av ipQLK{]t -9"['-WH, NXwz$}}Pp 由某人负担for ones account||for account of one
y(Y!?X I z."a.>fPaO PH `9MXh #6ri-n 按某人指示||列入某人帐户by order and for account of one
5:O-tgig. &F\? 6;C3RU] N e#WI' 列入5月份帐目for May account
O_$m!5ug y|CP;:f; 7.C;NT cj+ FRG~u 编入某中帐项下to pass to the account of||to place to the account of
(EK"V'; t0z!DOODZP *&?c(JU;< n,=VQOu 寄出清算书to send in an account||to send in render an account
r;>*_Oc7g |3F02 Mzsfo;kk+ x;-.
ZVF 支票薄cheque book
GN-mrQo x\F,SEj K3m]%m2\ ]d,S749(s 支票陈票人cheque drawer
>wb'QzF: dlJbI}-v= hJwC~HG5 MxSM@3 v( 持票人cheque holder
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i_>Mg`x /3eKN /GIxR6i $Z|ffc1 不记名支票cheque to bearer||bearer cheque
b'J'F;zh> D@.tkzU@E _7IKzUn9g[ \cC%!4 记名支票||认人支票cheque to order
,oaw0Vw e_s&L,ze R<sJ^nx T32+3wb"I 到期支票antedated cheque
Yu?95qk tP 0GB:GBhZ Vl_:c75" @?=|Y 未到期支票postdated cheque
-:30:oq 43={Xy G2t;DN( ^xh}I5 保付支票certified cheque
z|asa* Lg~B'd8m f8M$45A' `D`sr[3n
未获兑现支票,退票returned cheque
}Z{=|rVE !PrwH; $-#Yl&?z9 .q[SI$qO/ 横线支票crossed cheque
#+$G=pS'v A-,up{g tj
Gd ) dDm):Z*`b 普通横线general crossing
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{]E+~%Va cgl*t+o& A81ls#is 特别横线special crossing
p"l3e9&'j LbaK={tR S}$r>[t DA2}{ 空白支票blank cheque
SVv;q?jZ \e!vj.PU z "+Mrew A,%C,*)Cg 失效支票,过期支票stale cheque
}?z@rt^ R2(3>`FJ pGf@z:^{*- F>]m 3( 普通支票open cheque
*uo'VJI7_, = M]iIWQ@` -RS7h JJ{9U(`_y6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|N}P(GF 5B&;uY F)+{AQL Q$:![}[( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
EL8NZ%:v: -O&CI)`;B YO}1(
m hGbj0 支票换现金||兑现to cash a cheque
z I+\Oll#Q Qu}W/j|3 a
bJ"
[ Y$Q|J4z 清理票款to clear a cheque
/9zE^YcT ?0YCpn rg{9UVj
={5#fgK> 保证兑现to certify a cheque
n>A98NQ [5uRS}! Q%wY vfl5Mx4 填写支票数额to fill up a cheque
]S(%[| -i4&v7" -S$1Yn -K
rxMi 支票上划线to cross a cheque
9*E7}b, *P 3V 8E4mA5@
81hbk(( 开发支票to make out a cheque
-s|}Rh?Y B*~5)}1op `;
l?12|X /Nr*`l 签发支票,开立支票to draw a cheque||to issue a cheque
OvUI@,Ef ?gPKcjgoH! Yr w$ 59zENUYl 透支支票to overdraw a cheque
sf]s",t~J c\ia6[3sX c-g)eV|)S E[O<S B
I 背书支票to endorse a cheque
Ndo a4L)$ K{ \;2M vTaJqEE Vpr/ 请付票款||清付票款to pay a cheque||to honour a cheque
cZ(elZ0~ {@<J_A ,(.MmP` m85WA
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` 支票退票to dishonour a cheque
B%KG3] @^;j)%F} LY[~Os W u5~Ns&o&N 拒付支票to refuse a cheque
"*;;H^d Z0`T\ay hzI|A~MFB ALEnI@0 拒付支票to stop payment of a cheque
WWL4`s r}0\}~'?c n.sbr ,^gyH
\ 提示要求付款to present for payment
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PB t :>aQ~1f>] .e'eE Qfky_5R\ 见票即付持票人payable to bearer
w~#nYM=fP! <,AS8^$X[ 'S2bp4G ,jC3Fcly 支付指定人payable to order
0Qv
T {CR 5K9 (ZL sB{r^ _;4 [Q1 已过期||无效out of date||stale
\`ZW* EtPI _:+
KMR k"g._|G X*Z8CM_ 请给出票人R/D||refer to drawer
4O:W#bx p-%|P]& MWNPPYww ,+g&o^T
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
vsL[*OeI ?=VOD #) pA;-vMpMj VdP`a(Yd; 文字与数字不一致words and figures differ
5@hNnh16 G&;j6<h l AW#<i_Ybf % aUsOB-RV 支票
k<RZKw Qc
a=XW[TY1 时间已过account closed
}|B=h 7 ~ztwL );*YQmdx' k|BHnj 更改处应加盖印章alterations require initials
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t4D-os 341?0%= U$H@ jJ* v+e|o:o#
M7>(hVEAW' 时间已过effects not cleared
.bVmqR` l{VSb92f }tPk@$ bS
>0DU 停止付款payment stopped
<!pQ },5'z{3E GpbC
M~x 9'x)M?{8 支票毁损cheque mutilated
u*7Z~R ^uS/r#l :K?0e` /U6%%%-D` 汇款||寄钱to remit||to send money
fbFX4?- 6DL[aD $T<}y_nHl ?EU\}N J 寄票供取款||支票支付to send a cheque for payment
* MM[u75 $6F)R| CzV(cSS9- !:LJzROh 寄款人a remitter
(-NHxo IMnP[WA! /D_+{dtE 5cK@WE: 收款人a remittee
x'Pi5NRE mL~z~w*s 8hA^`Y A =Dhod 国外汇票foreign Bill
)'Wb&A' W9t"aZor j<pw\k{i 6|J'>) 国内汇票inland Bill
Ufo>|A
6;$ BpO9As 1um O3n_N6| q U-0#0} _ 跟单汇票documentary bill
iRG?# " Rq~t4sA: Pw@olG'Ah V 'X;jC 空头汇票accommodation bill
v&g0ta@ ]WJfgN4 oKFT?"[X +VEU:1Gt 原始汇票original bill
[ neXFp}S Uz%Z
&K ? 81X Y{ f7
f'_ 改写||换新票据renewed bill
j2h[70fWC 1u]P4Gf= nY `2uN~9 =He.fEy 即期汇票sight bill||bill on demand
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1Z(tl ,/&Zw01dGN A1cb"N^ Qq0l*)mX …days after date||…days after date…日后付款
(}!C4S3# km:
nE: | Bk|K%K q}L+/+b …months after date||…months after date…月后付款
AyE\fY5 i}TwOy<4s }bB`(B,m X`zC^z} 见票后…日付款…days after sight||…days sight
N~=A 7N2\8kP w#G2-?aj PfW|77 见票后…月付款…months after sight||…months sight
]!YtH]} ul5|.C m.%`4L^`T 0vs0*;F; 同组票据set of bills
Sn3:x5H,l J/D|4fC d<o.o?Vc ^E>CGGS4 单张汇票sola of exchange||sole of exchange
Kf7WcJ4b b_$1f> FT\?:wpKa h.tY 'F 远期汇票usance bill||bill at usance
5K56!*Y 2BB<mv
K4 8IY19>4'5J BQgoVnQo_c 长期汇票long bill
G`]w?
Di4 u@ N~1@RT| 32XS`Z ;\b@)E} 短期汇票short bill
*FgJ|y6gk @Gjny BJ hol<dB
OHp5z?
z 逾期汇票overdue bill
z[!x:# q8` ahIE;Y\j' QocQowz 2:v < qX 宽限日期days of grace
|KG&HNfP- Sgj/s~j~1 c{88m/;eP "G?9b 电汇telegraphic transfer (T.T)
RR25Q.c /8 CY0Ey Up ?=m^ Dm{Ok#@r2 邮汇postal order||postal note (Am.)||post office order||money order
$iMC/Kym o)]FtL:mm x*8O*!ZZ Z[IM<S9lz 本票promissory note (P/N)
LM,fwAX VWvoQf^+ >BiRk%x $p6N|p 押汇负责书||押汇保证书letter of hypothecation
8$~3r a .H;B=nd* ju{%'D!d9 \|+/0USn 副保||抵押品||付属担保物collateral security
M<oA<#IW h[U7!aM eqFvrESN~= nxRwWj57 担保书trust receipt||letter of indemnity
!t-K<' !
zfFt; i>GdRG&q \|q-+4]@, 承兑||认付acceptance
k=uZ=tUft* do'ORcZ s-6:N9- ( pD
7 单张承兑general acceptance
1X:&*a"5 &va*IR !J#.!}3 (T;9us0 有条件承兑qualified acceptance
#O|lfl>} &z ksRX W78o*z[O Ar`\ N1a 附条件认付conditional acceptance
aL)Hv k: 22vq=RO7Z $c9=mjwH
TcZN
% 部分认付partial acceptance
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