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。
=KnHa.% 会计报表statement of account
UN^M.lqZX cZrJW
**6X9ZIX[ aK,\e/Oo 往来帐目account current
1.
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`~J 现在往来帐||存款额current accout
HC>k/Gk" Tn38]UL 91T[@p s>>lf&7 销货帐account sales
cyL|.2, `sRys oW C8:y+pH_U; :4"b(L 共同计算帐项joint account
*s2 C+@ef REk^pZ3B (t,|FkVLV ?DNeL;
6 未决帐项outstanding account
IZ.b g$#JdN @Hp=xC9V MSt@yKq 贷方帐项credit account||creditor account
XR#?gx .} Y[ ;Z7p 4%TmW/yd PC!X<C8* 借方帐项debit account||debtor account
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? |q q29dS? zfGr1; 应付帐||应付未付帐account payable
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CI. 2&F H8 OnE~0+ ZQ#AE VI, 应收帐||应收未收帐account receivable
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m N$8"X-na ? kAoh#8= 新交易||新帐new account
;,u7) t@`Sa< Z2k5qs7g )VxC v 未决帐||老帐old account
Xkp`1UTH k )fLJ9R -kzg(+sm 8.' THLI 现金帐cash account
yfe4}0} byj7c( '[[*(4a3 i$'#7U 流水帐running account
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4N+h/ 8uetv -/6Ms%O (R{z3[/u& 暂记帐||未定帐suspense account
!f8]gT zN /KCIb:U (_~Dyvo =$vy_UN 过期帐||延滞帐overdue account||pastdue account
4p`z%U~=u 0 aiE0b9c )/?s^D$, 4=hz4(5a 杂项帐户sundry account
J`A )WsKkb to'O;f">n DYL \=ya1 ;8<lgZ9H< 详细帐单||明细表detail account
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vKKE .^?Z3iA", 呆帐bad account
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`+q 1?ST*b .?-]+-J?` 会计项目title of account
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<o&\/uO~H 会计薄||帐薄account-book
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Q}Z%$ j2,w1f}T si>gYO 营业报告书||损益计算表account of budiness||business report
>W@3_{0 ~px)Jd W q>qso FKu^{'Y6E0 借贷细帐||交验帐account rendered
}q[IhjD% V']1j Qx}hiv/ &+F}$8, 明细帐account stated
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{ N'RUtFqj *v9 {f? 与…银行开立一户头to open an account with
AoN|&o 7W\aX*] +^@6{1 3r,^is 与…银行建立交易to keep account with
5QJFNE Fo[=Dh*AqU wDS(zG UG<`m] 继续记帐to keep account
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;Pn =OF]xpI'&a QDJ:LJz\ cvl1X" 与…有交易to have an account with
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OUf s~MCt|a 7`Bwo*Y 作成会计帐||有往来帐项to make out an account with
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J p*S;4+># /"OJ~e_% 清算||清理债务to make up an account
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x 2w? 5vSv 清洁帐目||与…停止交易to close ones account with
$>y _q dLA xK C{P{: 1*J#:|({(
结帐to close an account
`SSUQ#@ h9L/.>CX qJrMr4:F G`r*)pdm 清理未付款to ask an account||to demand an account
-$m?ShDd hz_F^gF 9,zM.g9Qv _ 0Ced&i 结清差额to balance the account with
!2Q> |;6l1]hk6 !u=,b fyH =3Hv 清算to settle an account||to liquidate an account||to square an account
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F! [v$NxmRu ;NzS;C' M~&X?/8 审查帐目||监查帐目to audit an account
,HM~Zs $1$T2'C~+ rCa2$#Z nmrYB w> 检查帐目to examine an account
wk"zpI7L Vz,2_QJ +B0G[k7 !HP/`R 转入A的帐户to charge the amount to As account
N>}2&'I 19t' Z'I0e9Jw aY7.<p*a 以计帐方式付款to pay on account
|6.1uRF E2 #Qp.O@e \7Fkeo+ Z*rA~`@K6 代理某人||为某人on ones account||on account of one
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WaRYrTDv64 uJ! yM;{+ 为自己计算||独立帐目on ones own account
@.fyOyOC Qb;5:U/x br9`77J8 8?7gyp!k_f 由某人收益并负风险on ones account and risk||for ones account and risk
=':,oz^| `1[GY){?) {PCf'n H}$hk 由某人负担for ones account||for account of one
Hf'yRKACj hoQ?8}r: MXxE)"G*a S-Y(Vn4 按某人指示||列入某人帐户by order and for account of one
:tA|g O<x53MN^ *ppb4R;CW y=jTS 列入5月份帐目for May account
]cv|A^ Y{8L ~U: c[Mz#BWG Z)U#5|sf 编入某中帐项下to pass to the account of||to place to the account of
{mp;^/O`er (qP !x 2j B43o_H|s d%istFL) 寄出清算书to send in an account||to send in render an account
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VvUVk ,QpDz{8 e<p_u)m 支票薄cheque book
pP'-}% N!fp;jvG ?ExfxR!~ n]B)\D+V^ 支票陈票人cheque drawer
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u, ^j2:fJOU# H\kqmPl& XKsG2>l-W 持票人cheque holder
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? >oc7=F<8lS B%Yb+M&K 不记名支票cheque to bearer||bearer cheque
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[ry Oz9k.[j( F|V co]"S1 记名支票||认人支票cheque to order
YV 9*B X/1Z9a+W s8``U~D ,gU9ywg 到期支票antedated cheque
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YD3EZw 'q[V*4g 未到期支票postdated cheque
gzDb~UEoF 4(JxZ49 r _r$nl 7$GP#V1r/ 保付支票certified cheque
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未获兑现支票,退票returned cheque
i=2+1;K CWkm\= q0y?$XS p,D/ Pb8 横线支票crossed cheque
W,agPG\+ ecf7g)+C t9pPG {1 5<w0*~Zd~ 普通横线general crossing
7*XG]=z/ Gz *U?R-T y i@61XI .yWdlq## 特别横线special crossing
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cDTDim1F 00pHnNoxW iCx'`^HnP 空白支票blank cheque
v!`M=0k Vxgc|E^J TU. h 5. l&nt' 失效支票,过期支票stale cheque
tOko %vY8 DTIy/ E$G"R= h}`<pq 普通支票open cheque
xDlC]loi7 *`jEg=) mI`dZ3h \O/=g6w|t} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
\aW5V: ? +vbNZqwz rfPJBD{Ve wOk:Q4OjL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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g*]<]%Py" 9Pb0Olh 支票换现金||兑现to cash a cheque
i([A8C_A krl yEAK= =q"3a9pb7 pI^n("| 清理票款to clear a cheque
7I.[1V` L"b5P2{c "iydXV=Q 6a,YxR\ 保证兑现to certify a cheque
{jq-dL TM RXl.1 54)}^ftY^ -zTeIvcy5 填写支票数额to fill up a cheque
I%s/h4x^B[ >3Y&jsh< %Mu dc 3sw1y 支票上划线to cross a cheque
}gn0bCJy 5y~[2jB: [j/-(?+ JL$RBr 开发支票to make out a cheque
}z*p2)v` u@|yw) 6Rt pB\hq e'?(`yW> 签发支票,开立支票to draw a cheque||to issue a cheque
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)Ob{] P6?Q;-\q0 透支支票to overdraw a cheque
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in &S{F"z WgL!@g {p/m+m 背书支票to endorse a cheque
@GV^B'}* SW=p5@Hy{ 0j yokER > w'6ZDA*X 请付票款||清付票款to pay a cheque||to honour a cheque
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<S7?~| +l#2u#e ])JJ`Z8Bk =os j}( 支票退票to dishonour a cheque
+(<f(]bG -_}EQ9Q Psv!`K $OO[C={v[ 拒付支票to refuse a cheque
nk{1z\D{ r3-3*_ ?b0\[ 6 qq7: 拒付支票to stop payment of a cheque
Q9' p2@Z nGt8u4gcP tEUmED0FY hG67%T'}A 提示要求付款to present for payment
Q&J,"Vxw y/FisX F~Li.qF 7PMZt$n 见票即付持票人payable to bearer
)0Lq>6j9 7~16letQ anvj{1 YJy*OS_& 支付指定人payable to order
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_pS%tPw GxkG$B oxzNV&D[{` 已过期||无效out of date||stale
L`#+ZLo jz)H?UuDY DHAWUS6 |^F-.Z 请给出票人R/D||refer to drawer
J-}NFWR;t =T-w.}27O _=8+_OEk &0g,Xkr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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e-VLU; "|.(yN 文字与数字不一致words and figures differ
{OOt+U! 8VZ-`?p .bE,Q9: =Wf@'~K0k" 支票
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-)oBh 时间已过account closed
tX251S "" U_|JH- o >Lk`\ Xo`1#6xsE 更改处应加盖印章alterations require initials
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Rra7 Iqsk\2W]a3 Bu1z$#AC
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zh#v>S 时间已过effects not cleared
mw[4<vfB0a +!vRU` {<kG{i/ RY{tX` 停止付款payment stopped
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E22 支票毁损cheque mutilated
Y9;Mey*oW !qlGt)G3 $J6.a!5IE c*dww 汇款||寄钱to remit||to send money
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:"[? ^{:jY, ?] L2'd sOn 寄票供取款||支票支付to send a cheque for payment
1c#'5~nB -`OR6jd >Mw &Tw}o 3Mx@ 寄款人a remitter
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c u4@e=vWI |Vi&f5p,@ 收款人a remittee
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lFU~E4 M"^Vf{X^ 国外汇票foreign Bill
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4DN&< _wNPA1q0J m>ycN aMQjoamz 国内汇票inland Bill
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]Oxx{|} </gp3WQ. jJ!-hg4?] 跟单汇票documentary bill
>&QH{!( 87KrSZ JGcD{RU| WEtA4zCO 空头汇票accommodation bill
q9Sz7_K 5xDN&su l&*)r;9 !y-2# 原始汇票original bill
`t0f L\T kLt9;<L &_d/ciq1f cEc,eq| 改写||换新票据renewed bill
`QdQ?9x{F M~Qj'VVL ,|X+/|gm 1/ pA/UVO 即期汇票sight bill||bill on demand
JhCkkw lhoq3A .^lbLN^2 x$GsDV
…days after date||…days after date…日后付款
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}{xN`pZ vX0"S …months after date||…months after date…月后付款
_/}Hqh G4Kmt98I u:$x6/t -
SS r 见票后…日付款…days after sight||…days sight
F|?'9s*;6G =6L*!JP< Y/,$Y]%g { ^2W>^ 见票后…月付款…months after sight||…months sight
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I\P6R` r1ok u0 o o}MzqKfu Y^6[[vaj2 同组票据set of bills
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i /Pn.)Lxfl Ji6`-~ k 单张汇票sola of exchange||sole of exchange
qX{X4b$ TcD[Teu g TXW2S =r@gJw:B 远期汇票usance bill||bill at usance
n<?SZ^X{,/ v0`qMBr1y lMwk.# e" Eqi- 长期汇票long bill
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ZV H5Ux.]y :YqQlr\ 5'X74` 短期汇票short bill
[Iw>|q<e `M?v!]o }2ql?K -4e)N*VVu 逾期汇票overdue bill
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{0 1xO!w+J# ]D LZ&5pv PNbcy!\U 宽限日期days of grace
T2DF'f3A aGB0-;.t7 M!Z*QY."P "mPSA Z 电汇telegraphic transfer (T.T)
4<T*i{[ 'u(=eJ@1 (@)2PO/ n .f4z< 邮汇postal order||postal note (Am.)||post office order||money order
.!yWF?T8 E3S%s *$i; o3
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;HtUQ 本票promissory note (P/N)
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Z}8k[*. @s%X /a[V!<"R 押汇负责书||押汇保证书letter of hypothecation
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A?8F"6> +`;+RDKY* 副保||抵押品||付属担保物collateral security
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Aq9fyC% + "cRhVR UrO=!G k 5vD3K!\u 担保书trust receipt||letter of indemnity
nJFk4v4:2 >u=%Lz"J dqqnCXYuW |',
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e] 承兑||认付acceptance
K;oV"KRK I@n*[EC $!!R:Wn/R N'I(P9@ 单张承兑general acceptance
TC qkm^xv q*\NRq lij B#1<8* 3A-*vaySV 有条件承兑qualified acceptance
.#*D!;f {7vgHutp ~?#~ Ar %'N$lF"] 附条件认付conditional acceptance
`-VG ?J i<%m Iq1L N0+hej
z JXH",""bq 部分认付partial acceptance
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