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。
zu
Jl #3YP 会计报表statement of account
Oy!
j ` hA81(JWG H.ZmLB p8q9:Tz 往来帐目account current
]8X Y"2b K$..#]\TM l&d 6G0 c=T^)
~$$ 现在往来帐||存款额current accout
-\`n{$OR 7gV"pa hC
.7Z] Sv
myg] 销货帐account sales
5M{DJ/q Pe !eID8 d&p]O 3 9Ql|l$ 共同计算帐项joint account
<M1XG7_I PIuk]&L^ $3!j1 Upr:sB 未决帐项outstanding account
|Aw(v6 qG/a5i O]n"aAu@ }Vpr7_ 贷方帐项credit account||creditor account
u|=G#y;3 @aw
aN )CzWq}: kQ$Q}3f 借方帐项debit account||debtor account
+_?;%PKkuF b+NF:-fO pQxaT$ j:0VtJo~ 应付帐||应付未付帐account payable
HlB'yOHv! EO,;^RtB FhZ&^.: Z3G>DF:$ 应收帐||应收未收帐account receivable
9BGPq) # Lrr^obc $.}fL;BzVz _1c'~; 新交易||新帐new account
EvMhNq~y5 1V?}";T DsqsMlB{ 9jiZtwRpk 未决帐||老帐old account
DFs
J}`
$ ML0o:8Bd\ Xu$xO( xyx.1o
e! 现金帐cash account
ehX
j.z Y$
EqBN } VE[W "JSg/optc 流水帐running account
YF@'t~_Z .b vB8VOrW 0z."6r uG3t%CmN 暂记帐||未定帐suspense account
K$Y!d"D @3[Z QF ;tI=xNre`1 (@O F
Wc"p 过期帐||延滞帐overdue account||pastdue account
?N#mD .*D~ .! N
40.GL0s :gb7Py'C 杂项帐户sundry account
&:8a[C2= > K,Q`sS c\.4I4uy au574tj 详细帐单||明细表detail account
Iq_cs
' FgRlxz K|Std)6 GfY!~J 呆帐bad account
Gw3|"14 f6^H
Q1SSt }Fyf?TZ$T ^o|igyS9 会计项目title of account
.0#?u1gXsX -U"(CGb5 FgQd7p A;w,m{9< 会计薄||帐薄account-book
LKxyj@Eq UBi0
/ (C,PGjd O} QTg 营业报告书||损益计算表account of budiness||business report
k5=0L_xc
;-@^G
3C: >! wX%QHH sBq @W4 借贷细帐||交验帐account rendered
//>f#8Ho <;+&`R 0NZg[ >H (<(8(}x 明细帐account stated
~0|Hw.OK z`xdRe{QP hFZ7{pj S!2M?}LU 与…银行开立一户头to open an account with
%Ox*?l _ >Rjk d>K3 1'R]An BV a*NcL(OC 与…银行建立交易to keep account with
A/W0O;*q 3F[z]B Qg C 6jiVz%`=Z 继续记帐to keep account
zy8W8h(? ^4O1:_|G 9EK5#_L[= vEvVT]g[V 与…有交易to have an account with
b(I-0< 7$a,pNDw W7S`+Pq O]~ cv^ 作成会计帐||有往来帐项to make out an account with
uYhm
F p ~0!s5 :7<spd(%" siZ w-. 清算||清理债务to make up an account
5<
GC
cc*A/lD 4H]Go~< gb|C592R5C 清洁帐目||与…停止交易to close ones account with
e54wAypPOl OSK3X Qc
D1;H, =m:xf&r# 结帐to close an account
PR|F-/o "e0$/WQ6J c-z
,}` {PnvQ?|Z 清理未付款to ask an account||to demand an account
[,3o 7MZBU~,r &{]zL ']4b}F:} 结清差额to balance the account with
yJ c#y 2)Grl;T]s ?"N,do C,P>7 清算to settle an account||to liquidate an account||to square an account
3J32W@}.K IKMkpX!] 6.ASLH3# 4%LG Ph 审查帐目||监查帐目to audit an account
mFw`LvH?* $d3al%Uo aJ}y|+Cj l<>syHCH;L 检查帐目to examine an account
szu!*wc9 &q^\*<B.^ )q8w+'z p#wQW[6 转入A的帐户to charge the amount to As account
Z,^`
R] 9 +3dWnBg? Q0K2md_%x
s!X@ l 以计帐方式付款to pay on account
\1cay#X w=Ac/12 hCV e05
~[l6;bn 代理某人||为某人on ones account||on account of one
zePVB-@u @E
%:ALJ %nk]zf.. {4J:t_<nKO 为自己计算||独立帐目on ones own account
Q1yMI8 kU{+@MA; Mrysy)x
+:k Iq 由某人收益并负风险on ones account and risk||for ones account and risk
Sio^FOTD K4~z@.
G6* iZ}Afj ]rGZ
由某人负担for ones account||for account of one
meey5} y.P Wh<dI _<s[HGA`z VPW@y 按某人指示||列入某人帐户by order and for account of one
wCw-EGLR (k/[/`3ST
mo+zq~,M yw2Mr+9I 列入5月份帐目for May account
nX~Qt% sA$x2[*O TgMa!Vz w=Ai?u 编入某中帐项下to pass to the account of||to place to the account of
<LL+\kfTZO h,%`*Qg6 vP6NIcWC3 fy9m
S 寄出清算书to send in an account||to send in render an account
=h5&:?X .TZ0FxW &O8vI,M r9MS,KG8 支票薄cheque book
m}Xb #NAF8 @uA=v/>+ >=Bl/0YH ! |4fww 支票陈票人cheque drawer
"/H B# ?.Iau/ K/WnK:LU vge4&H3a& 持票人cheque holder
VWhq+8z PL"u^G` 7`eg;s^ ,~8&0p 不记名支票cheque to bearer||bearer cheque
3oD?e cft/;Au{ rtM29~c>@ 9;2{=, 记名支票||认人支票cheque to order
E>LZw>^YJ ul(pp+%S #/N;ScyUJT $ljzw@k 到期支票antedated cheque
_*iy *:(o VT ikLuH up _Qv#`Q ZG(. Q:1 未到期支票postdated cheque
QC\r
|RXW m8}c(GwcP n[[2<s*YJ UP<B>Y1a 保付支票certified cheque
(1%O;D.*?{ w-{a>ZU0 >o/+z18x d.e_\]o<@ 未获兑现支票,退票returned cheque
y26?>.! pu-X
-j TmviYP gb *ggai? 横线支票crossed cheque
idzc4jR6BT shkyN 2xxw8_~C zrDcO~w 普通横线general crossing
xaN[ru@ '@6O3z_{ Jb;@'o6
%+pF4f8] 特别横线special crossing
\d)HwO O'r
z aM5Hp>'nI ee2k..Tq# 空白支票blank cheque
YMG~k3Yb e6`g[Ap qV{iUtYt fphi['X 失效支票,过期支票stale cheque
1[]
9EJ W?H-Ng3E f]4j7K!e] V=d~}PJ> 普通支票open cheque
$V870
< a&z$4!wQB OC6v%@xa 2F&VG|" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<dWms`QcO jR[b7s Bo+Yu(|cL g0-~%A, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<SKzCp\ GT 5J` dKpUw9C#/ =G
\N1E 支票换现金||兑现to cash a cheque
6s.>5}M!
U[O7}Nsb" C2;Hugm4 bQgtZHO 清理票款to clear a cheque
Oil~QA
d, AfT;IG%Gt 7Z<
2`&c7 _T.T[%-&= 保证兑现to certify a cheque
"1wjh=@z ?s5/ 3f-J%!aH O0_kLH$. 填写支票数额to fill up a cheque
qFE(H1hy Pi5($cn kXN8hU}iq T+j-MR}{\ 支票上划线to cross a cheque
Ake$M^Bz XK{K FB- uskJ(! /0YO`])" 开发支票to make out a cheque
#_kV o3
P$v9 ;;
?OS sTmdoqTK! 签发支票,开立支票to draw a cheque||to issue a cheque
}B`T%(11= \C kb: #BW:*$>} HhB&vi 透支支票to overdraw a cheque
R4%
}IT^%P 6KE?@3;Om , Y^GQ`~# Hto+spW 背书支票to endorse a cheque
|"+UCAU IFbN ]N0 ],F@ .pg 06NW2A%wv 请付票款||清付票款to pay a cheque||to honour a cheque
}q
g.Go iE#I^`^V rm%MQmF Y'O3RA5E 支票退票to dishonour a cheque
Zvkb= `zOn(6B;U -5y=K40 y4%[^g~- 拒付支票to refuse a cheque
%?PRBE'}' AGV+Y6 'MQJt2QU9{ /Jc54d 拒付支票to stop payment of a cheque
'_l5Br73= #{g6'9PMz jm0v=m7 M)G|K a 提示要求付款to present for payment
\t
^9UN @DuSii#.S YSru5Q {-l:F2i 见票即付持票人payable to bearer
tY- `$U@ :+Tvq,/" fl+2'~ _n+
5{\z 支付指定人payable to order
yDw#V`Y^M 2h#_n'DV IzlmcP3 n{=N f|= 已过期||无效out of date||stale
<P_B|Y4N/ ~m&q@ms& 1q/Q@O CD pLV: 请给出票人R/D||refer to drawer
;v m$F251 I`q" M,g$ g_e_L39 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
/JQY_>@W p9gX$-!pbG LfX[(FP 0[R7HX-@ 文字与数字不一致words and figures differ
fBnlB_}e QygbfW6u &6^QFqqW`- ,IRy.
qy 支票
.Lp\Jyegs
:,Mg1Zf 时间已过account closed
lx&;?QQ c4iGtW C n.x:I@r gUrXaD# 更改处应加盖印章alterations require initials
VH6J
@m L)3JTNiB hw0u?++ &5Huv?^a' a1gaB:w5n
en-HX3' 时间已过effects not cleared
t&H3yV wg=-&- V]P%@<C E&>= 停止付款payment stopped
n0opb [ ? k/hNap'0 (}MN16! xnPi'?A] 支票毁损cheque mutilated
aS&,$sR N.?)s.D( =v7%IRP5 ,L$,d 汇款||寄钱to remit||to send money
O_^t u?x >_SqM! ^v ok(dCAKP p>= b|Qy| 寄票供取款||支票支付to send a cheque for payment
D}]u9jS1 q1,
jDJglZ 8Lr&-w8J S(Q=2Y 寄款人a remitter
#9(L/)^ tl^![Z xH>2$ ;f |6GDIoZ 收款人a remittee
hv#|dI=kZR I3d!!L2ma @h!nVf%fe FwqaWEk 国外汇票foreign Bill
;l
c/FV[/ /eY}0q% i?B(I4a!G rvp#[RAaS} 国内汇票inland Bill
ws< (LH Wph@LRB] 4Bk9d
\z $n* wS, 跟单汇票documentary bill
3h`_Qv%g dQJ)0!B -;j
'=? Q<T+t0G\O- 空头汇票accommodation bill
@w73U;9\ vY!'@W J1"16Uu u:M)JG 原始汇票original bill
/<Yz;\:Jy uc]`^,`2/ ayrCLv T1i}D"H % 改写||换新票据renewed bill
pFcCe
'd" R
_2T" @ ('/NjTZ Z
iaHLpk 即期汇票sight bill||bill on demand
x`Jh NAO> ]? %*3I v`Yj) jP}Ix8vc= …days after date||…days after date…日后付款
3NSX(gC% E~`l/ W X{ f#kB]w Y>Fh<"A|$ …months after date||…months after date…月后付款
0$=w8tP) pYz\GSd EGxCNB
Pzte!]B 见票后…日付款…days after sight||…days sight
l$ufW| ZK5
wZU &NH[b1NMr x*!%o(G 见票后…月付款…months after sight||…months sight
|OBh:d_B] D.*o^{w| :N64FR# x};sti R 同组票据set of bills
d[`vd^hI _*f
On@Vwo v@QfxV2 `l0"4[? 单张汇票sola of exchange||sole of exchange
qh#?a' (D2N_l(`< hw2Sb,bY k\Z7Dg$\D 远期汇票usance bill||bill at usance
f"R'Q|7D s y>}2orj~ /wU4^8Hz dU&hM<.| 长期汇票long bill
\S0QZQbz/ 2:G/Oj h&] r<5i K#LDmC 短期汇票short bill
R?HuDxHk /a}`
y Ogu";p( ffR<G&"n~b 逾期汇票overdue bill
*K;s*-|U `X%Qt~ 22@
w: zKfY0A R 宽限日期days of grace
g17 fge6% #Wq@j1? z[WdJN{ D[dI_|59a 电汇telegraphic transfer (T.T)
m1Xc3=Y GDYFhH7H _b9>ZF~ ;s?,QvE{r# 邮汇postal order||postal note (Am.)||post office order||money order
!md1~g$rN `]F#j ]" Qv]>L4PO LAY~hF" 本票promissory note (P/N)
rmeGk&*R8 La$?/\Dv) '?1g_C QsS M8${&&[; 押汇负责书||押汇保证书letter of hypothecation
4 {+47=n ZG(Pz9{K rPK 1# %xdyGAl: 副保||抵押品||付属担保物collateral security
u1`JvfLrL ^00C"58A APyH.] mQ H18pVh 担保书trust receipt||letter of indemnity
Dlg9PyQ h/]));p cH6J:0>W ~cSE 9ul 承兑||认付acceptance
t:YMF$Z ?%*p!m byPqPSY
[I,s: mn 单张承兑general acceptance
03gYl0B QBjvbWoIG( XA\wZV
|{ O@a7MzJ 有条件承兑qualified acceptance
f1|&umJ$ Mp06A.j[ H^+Znmo |eqp3@Y1E 附条件认付conditional acceptance
8aTo
TA7JA rC6@
] s#FX2r3=Fg 5%w08 部分认付partial acceptance
\hP.Q;"MtO