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。
`:dGPBBO 会计报表statement of account
3qDuF 3g0v,7,Zv
nFefDdP qg*xdefQ% 往来帐目account current
;Wn0-`_1, }!WuJz" X1Kze VT;cz6"6b4 现在往来帐||存款额current accout
:Yi 4Ia BtQqUk#L2 ?~;
q r F[X;A\ 销货帐account sales
8>:u%+C1c Enh
rkk prGp/"E |W SvAM3 共同计算帐项joint account
irn
}.e OuB[[L )!sjXiC!h ~tB9
kLFG 未决帐项outstanding account
9n3. Ar eM^Y
@nM+*0
$d ?Lr:
> 贷方帐项credit account||creditor account
tSiQrI >UV=k :Q %vU*4mH a*o k*r 借方帐项debit account||debtor account
}G<A$*L1 %z["TVH '~pZj"uy w)}@svv" 应付帐||应付未付帐account payable
&G7@lz@sK+ ^C{?LH/2 f
'u[G?C 9|>5;Ej 应收帐||应收未收帐account receivable
2VkA!o4nP r6e!";w:U !6*4^$i#o ^K!R4Y4t 新交易||新帐new account
)umW-A }ct*<zj[~u p5bM/{DP;K D^w<V%]. 未决帐||老帐old account
^bXCYkx X+//$J ?$4CgN- w%kaM= 现金帐cash account
a0cW=0l= Ap`D{u/ #s-l
i b @Hst-H.l<l 流水帐running account
jq+:&8!8(e bpfSe `,6^eLU jHc/ EZB 暂记帐||未定帐suspense account
21\?FQrz xf8.PqVNo 13I~
liVDBbS_A? 过期帐||延滞帐overdue account||pastdue account
*9}~?#b Wr.~Ns< /S%!{;: 9S)A6] 杂项帐户sundry account
_2Fa.gi \J^xpR_0u
avH3{V r A9Rz^;xa 详细帐单||明细表detail account
$dHD ,9/s`o Q9
RCN<! 5>M@
F0 呆帐bad account
x`p3I*_HT5 (OHd} YQ iTeFy-Ct "yx
BD
7 会计项目title of account
u5dyhx7 D{s4Bo- 8\8%FSrc |-VbJd 会计薄||帐薄account-book
SlUt
&+) O;<YLS^|6 1z=}`,?> pXHeUBY. 营业报告书||损益计算表account of budiness||business report
r#K" d {X>U`0P =_H)5I_\ aV?r %'~Z 借贷细帐||交验帐account rendered
^b(>Bg)T [KwwhI@3 |)u|@\{ fT_swhIO 明细帐account stated
&SK=ZOKg^ BcD%`vGJ K?aUIkVs g].hL 与…银行开立一户头to open an account with
_yVF+\kQ 78<QNlKn -<B{?D %uhhQ<zs% 与…银行建立交易to keep account with
&M^FA=J\ b1qli5 9<I;9.1S?^ d@t3C8 继续记帐to keep account
MEn#MT/Cz )Z2t=&Nw #n}n
% j\8'P9~% 与…有交易to have an account with
_a=
f.I s
*1%I$=@ B 9AE* @Ao E> 作成会计帐||有往来帐项to make out an account with
!#8=tO 6WnGP>tc. b`sph%& ss>?fyA 清算||清理债务to make up an account
7%4@*
Yhd|1,m9f 8?7:sfc
XS/5y(W 清洁帐目||与…停止交易to close ones account with
>qI|g={M ' ! ls"qo i<Be)Y-' ~cEr<mzR 结帐to close an account
h
/%Hk;|9 '%"#] o<-+y\J8K =F}e>D
清理未付款to ask an account||to demand an account
+(<}`!9M* sIJ37;ZA RycO8z*p ".SQ*'Oc 结清差额to balance the account with
wfrWpz=FO 2tqO%8`_
O}3M+ RFkJ^=} 清算to settle an account||to liquidate an account||to square an account
Kv:ih=? q}["Nww- }`9}Q
O D:HeP:.I 审查帐目||监查帐目to audit an account
BDg6ZI<n f V.(v& %R{clbbbn *7I=vro 检查帐目to examine an account
gU}?Yy
qEpP%p :8aIj_qds a;
Y9wn 转入A的帐户to charge the amount to As account
|7I.DBjR; J)n g,i #+eV5%Si >:`Y]6z 以计帐方式付款to pay on account
6X:-Z3 P
+ nT% 7c6-S@L yXw xq(32 代理某人||为某人on ones account||on account of one
`#X{. |[TH
~o kc8T@5+I0 ?^&!/, 为自己计算||独立帐目on ones own account
b`K~l'8 8L 9;VY^Y 99e*]')A% W+gpr|R2 由某人收益并负风险on ones account and risk||for ones account and risk
HG2GZ}~^1 NZLXN 6b?`:$Cw3) XOrcygb2 由某人负担for ones account||for account of one
XRa(sXA3 D_d|=i Ic'Q5kfM g nt45]@{ 按某人指示||列入某人帐户by order and for account of one
} ^"0T-ua 3AURzU
&Y1`?1;nw 7*i}km 列入5月份帐目for May account
D?e"U_ cd!|Ne>fe x>%joKY[ P5xI 编入某中帐项下to pass to the account of||to place to the account of
0p-#f|ET 91up^ M% @ 1otspO
y 寄出清算书to send in an account||to send in render an account
A 4j<\xL nfX12y_SXL rvic%bsk a/~29gW8E\ 支票薄cheque book
xf/m!b"p mDfwn7f ]:&n-&@L W,3zL.qH" 支票陈票人cheque drawer
/xySwSmh3 "u;YI=+ iK!dr1:wSw &]< 3~6n 持票人cheque holder
(/K5! qh @EHIp{0. ,/&Z3e _gW{gLYyJ 不记名支票cheque to bearer||bearer cheque
K\P!a@>1 -es"0wS<u D`VFf\7
j0FW8!!-g 记名支票||认人支票cheque to order
-`7$Qu2 M)JADX P16YS8$ H4:ZTl_$ 到期支票antedated cheque
JrDHRIkgm !v9lk9SV =Vb~s+YW z(me@P!D~ 未到期支票postdated cheque
J &YQ]l \"x>JW4w Ma6W@S kUa)smh 保付支票certified cheque
9t K>gwb rbyY8
bX /r^[a,Q#x 3qi_]*dD 未获兑现支票,退票returned cheque
h^oH^moq< ffE#
^| c@R; /m:R B
+Aj*\Y. 横线支票crossed cheque
#`ls)-`7 z/ 7$NxJH {%b
}Z2
Hi7y(h?wj 普通横线general crossing
s;Y<BD MBw-*K'?zB {38\vX,I(w y=a V=qD
特别横线special crossing
*1^$.Q& nY_?Jq h*w6/ZL1 jL>:>r 空白支票blank cheque
sJZ!sznn W7=V{}b+ mR+Jws' {]kaJ{U> 失效支票,过期支票stale cheque
sx
9uV *:hyY!x B,vOsa"x6` 0$HmY2
Men 普通支票open cheque
8=;k" WE6\dhJ< W5pb;74| '6-$Xq0^E 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
}Hcx=}j vF4]u
x&
qOy=O
[+9 SVWIEH0? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
bw4oLu? h#qN+qt} ]lBGyUJn L":bI&V?: 支票换现金||兑现to cash a cheque
`bG7"o` Y`GOER ^,8R,S\}$ ,EpH4*e 清理票款to clear a cheque
T~xwo
l7}
g^\I <l,o&p,>|c \7v)iG|#G& 保证兑现to certify a cheque
q]% T:A= TNwKda+ LM)`CELsYc kH948<fk3 填写支票数额to fill up a cheque
3l1cyPv >mq,}!n ,0N94pKy
GK*v{` 支票上划线to cross a cheque
,
YW|n:X |L6&Gf]#5 If-_?wZe `#mK*Buem} 开发支票to make out a cheque
Vw{*P2v) ,'fxIO K^l:MxO-X /t%u"dP"T~ 签发支票,开立支票to draw a cheque||to issue a cheque
R^#@lI~ aA'TD:&p1 9~\kF5Q" f3MRD4+- 透支支票to overdraw a cheque
\nqkA{;B{ G}d-(X )
c2_b ~B i_7 Q 背书支票to endorse a cheque
U7@AC}.+ H^%lDz -~{c
u47_ .Ajz
r8P 请付票款||清付票款to pay a cheque||to honour a cheque
<Zb/ fwR_OB:$ d3Mva,bw< #-VMg+14 支票退票to dishonour a cheque
YwEpy(}hJm */qtzt }T2xXbU 8IQtz2 拒付支票to refuse a cheque
(2ot5x}`j kRJ4-n^@>< 1{x.xi"A/ Sl2iz? 拒付支票to stop payment of a cheque
thlY0XCq,% [lzN !!B! ]}="m2S3 v X~RP
* 提示要求付款to present for payment
<W8t|jt \>. LW9 !|hoYU>@2L )- 15 N 见票即付持票人payable to bearer
HSUI${< &F
*'B|n %8~Q!=*Iq ipnV$!z 支付指定人payable to order
c,MOv7{x_ _9 .(a f"G- Qj{8?lew 已过期||无效out of date||stale
!^#jwRpeN |y;}zQB-dH "Mw[P [w* 5^<h}u9 请给出票人R/D||refer to drawer
SvM6iZ] OVzt\V*+%W $4kH3+WJ (/d5UIM{& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
qU2~fNY mYN7kYR}<` ok^d@zI u-Ddq~;| 文字与数字不一致words and figures differ
XgN` 7!Z |:[tNs*,O "I?Am&>'
V138d?Mm 支票
iS5W>1]
u*qV[y5Bl 时间已过account closed
Isx#9C ~tOAT;g}q tK
k#LWB %F kMv 更改处应加盖印章alterations require initials
|
Yq$sU `bc;]@" I|# 5NE6 B75k^ohfj 5s{ABJ\@V
}8;[O
9 时间已过effects not cleared
U35A
X9/ 0@2mXO9f" YDGS}~m~Q =TqQbadp 停止付款payment stopped
?8W("W
.rPn5D Y nI0[;'Hn, p _d:eZ 支票毁损cheque mutilated
QMEcQV>
Bo5ZZY v
:+~9w+ &sF^F
gg{ 汇款||寄钱to remit||to send money
=V"(AuCVE W
d0NT@ b,KcBQ.
xG;-bJu 寄票供取款||支票支付to send a cheque for payment
oA1a /[# ;;A2!w{}[i :UJ a&$) uIU5.\"s 寄款人a remitter
Py{<bd *6(kbe s gNG r!3*)w }-~T
<egF 收款人a remittee
5s?Hxn Et_V,s<| #Wu*3&a]yU 3OM2Y_ 国外汇票foreign Bill
_w*}\~`=^ pu,?<@0YK S(:l+JP ItVugI(^ C 国内汇票inland Bill
Zf5`XslA. CkswJ:z)sc ;l$ \6T _4 c
vX 跟单汇票documentary bill
z4 E|Ai r <
cVp^ tTU=
+*Io 4`Ic&c/ 空头汇票accommodation bill
!a$ D4(`v )#F]G$51r %7g:}O$ )J?{+3 原始汇票original bill
-+t]15 moVbw`T
$)H@|<K y$<Vha 改写||换新票据renewed bill
N$[$;Fm: 7Ol}EPf# OIl#
DV. -)vEW
n$3< 即期汇票sight bill||bill on demand
fm~kM
J T;L>P[hNn pWu LfX L#)(H^[ …days after date||…days after date…日后付款
^t7x84jhL ?|e'Gbb_
rxO2QQ%V M/Pme&% …months after date||…months after date…月后付款
s_.]4bl.8 8.bKb<y ET];%~ ^ wv^rS^~ 见票后…日付款…days after sight||…days sight
2&Nb m*X[ Jtr
fI\9\x `"@ X.}\ 见票后…月付款…months after sight||…months sight
6WoAs)ZF ny-7P;->8 n}xhW'3hU= A[WV'
!A, 同组票据set of bills
w;v7_ Q
!qrNa6 F_uY{bg ?[x49Ux,P 单张汇票sola of exchange||sole of exchange
j
EXW HyiFy7j 7j7e61
Ax rwIeqV{: 远期汇票usance bill||bill at usance
+jC*'7p@ n]+W 3[i 4lKVY< .lhn;*Yi 长期汇票long bill
.k4W_9 |lH;Fq{\ 9x+<Ik 97!>%d[0 短期汇票short bill
B5X sGLV k#bu#YZk `IINq{Zk
>ds%].$-\ 逾期汇票overdue bill
'2zL.:~ i~J;G#b M\b")Tu{0 Ch
)dLPz@ 宽限日期days of grace
p#f+P? 9{T 8M tvv[$b
& uF.Q " ,< 电汇telegraphic transfer (T.T)
wrhBH
;3 T<!\B] (q0No26;( |)~Ex 9%ev 邮汇postal order||postal note (Am.)||post office order||money order
:LU"5g A3m{jbh %-T}s`Z ^f!Zr 本票promissory note (P/N)
$b&BH'*'~ &IIJKn|_ VZAuUw+M YWybPD4\( 押汇负责书||押汇保证书letter of hypothecation
[%HYh7ua< +qE,<c}} F0X5dv Pm;x]Aj 副保||抵押品||付属担保物collateral security
mrw]yu;2<n mYzsTUq nD^{Q[E6= oFX"F0rx 担保书trust receipt||letter of indemnity
g/fp45s 7[(Lrx.pM _Ac/i r[,: ubiQ8Bx 承兑||认付acceptance
cg>!<T* GGYX!=]~ TsoCW]h *##QXyyg 单张承兑general acceptance
l
iBAJx m9\@kA ,+swH;=7#r EOMu
qP) 有条件承兑qualified acceptance
oAIY=z Uqb]e?@ P]~N-xdV h0'8NvalQ 附条件认付conditional acceptance
9;;]q?* +H2m<
4i ~eTb # CP9^R S 部分认付partial acceptance
lq7 8gOg{