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。
C'PHbo: 会计报表statement of account
& j*Ylj} _6->D[dB g&\;62lV% "?6R"Vk?: 往来帐目account current
ypNeTR$4 w+{{4<+cd ,=2)1I] Jw^h<z/Ux 现在往来帐||存款额current accout
6n/KL orFB*{/Z X;v{,P=J GL^
j
|1 销货帐account sales
EcPvE=^c O O-Obg^ b/4gs62{k D>kkA|> 共同计算帐项joint account
nyZ?m _zLEHEZ- \}Kad\) W+.?J
60 未决帐项outstanding account
I.
o3Old
Xy9'JVV6 +B7UGI
dBHki*.u 贷方帐项credit account||creditor account
_he~Y2zFz )+.AgqxI @^`5;JiUk
LNvkC4 借方帐项debit account||debtor account
hysxHOL BbI),iP xRF_'|e R=W$3Ue~, 应付帐||应付未付帐account payable
0.#%KfQ Y3xEFqMU fVq,? Si|8xq$E; 应收帐||应收未收帐account receivable
{9hhfI#3_ JV!}"[
K4^B ~0~ Q8DKU 新交易||新帐new account
gIcPKj"8${ TSsx^h8/
:$QwOz^N* V.[b${ 未决帐||老帐old account
$-)y59w" +@PZ3
[s &0mhO+g & aF'IJC 现金帐cash account
3iiOxg?j n4
Y
]v u[!Ex=9W t;[Q&Jl 流水帐running account
v=H!Y"; ]j(Ld\:L EKT"pL-EY b*a}~1 暂记帐||未定帐suspense account
(7v`5|'0 S*rc XG6Q^ !v 3wl0 BimM)4g 过期帐||延滞帐overdue account||pastdue account
_j<,qi /h@rLJ)o> 1 z[blNs& St1>J.k_ 杂项帐户sundry account
3lNw*M|") l1RFn,Tzr j0jam:.p POQ1K
O 详细帐单||明细表detail account
*Xd_=@L&B J15$P8J {c$%3iQq @yjui 呆帐bad account
yM34G S=,J '?!2h' lc0Z fC ,<-a 6 会计项目title of account
JGk,u6K7 :Ee5:S z
9KsSlS ^ Z8Clm:S 会计薄||帐薄account-book
#kGxX@0 sfNAGez
4HDQj]z/ qsL6*
(S(r 营业报告书||损益计算表account of budiness||business report
zphStiwIQ
k)USLA *'(dcy9 Qod2m$>wp} 借贷细帐||交验帐account rendered
QfM*K.7Sl N:/$N@"Ge N,_ej@L8 P.1iuZ "w 明细帐account stated
[G|2m_ VbX$i!>8 _E[{7"3} $RSVN? 与…银行开立一户头to open an account with
3/@'tLtN ^q$vyY
efP2 C\ PX'I:B]x* 与…银行建立交易to keep account with
}Mo9r4} D 2Go,1 UwQ3q 4%j&]PASa1 继续记帐to keep account
:<IW' 49Ue2=PP# A1f]HT AjANuyUaP 与…有交易to have an account with
zFuUv_t c\4n 7m,y ?\F ,}e Nmsb 作成会计帐||有往来帐项to make out an account with
[I4FU7mpH cCV"(Oo[H| j)IK )SUN+YV^ 清算||清理债务to make up an account
IL:"]`f* .Um%6a- _zmx O\KAvoQ%s 清洁帐目||与…停止交易to close ones account with
'\*Rw]bR| 3Yj}ra} c8"I]Qc7 \
bT]?.si 结帐to close an account
sqZHk+<% #1bgV ^]R0d3?>\ 47K5[R 清理未付款to ask an account||to demand an account
Z%OS W H@j ^, N[+dX_h i)(QNpv 结清差额to balance the account with
}C&c=3V VYAe!{[
610k#$ VD3[ko 清算to settle an account||to liquidate an account||to square an account
xBG1up<z !3&vgvr !yI)3;$* GK
d>AP_ 审查帐目||监查帐目to audit an account
6Rf5 QF>[cdl?8
#129 i2 sk3;;<H 检查帐目to examine an account
3 z#;0n} h B+ t
pa T+
t-0k vZDQ@\HrC 转入A的帐户to charge the amount to As account
Q8
~pIv 6e*b;{d si;]C~X* t3XMQ'] 以计帐方式付款to pay on account
7f$Lb,\y
5nn*)vK { :gVjBF2 ]1[;A$7 代理某人||为某人on ones account||on account of one
FTenXJ/c ^,5.vfES an2Tc*=~l( F3'X 为自己计算||独立帐目on ones own account
rN~`4mZ awK'XFk nJya1AH; FS}z_G|4] 由某人收益并负风险on ones account and risk||for ones account and risk
9$ S,P| 2yZ6:U~ s?E: ] ybG)=0 由某人负担for ones account||for account of one
rh_({rvQ GT.^u#r e`
rY
]X Vel;t<1 按某人指示||列入某人帐户by order and for account of one
O?WaMfS[1 D.6dPzu` Uk2q,2 %ze1ZWO{ 列入5月份帐目for May account
|@ HdTGD aVYUk7_ < z)~!G~J] bH{aI:9Fb 编入某中帐项下to pass to the account of||to place to the account of
;^*!<F%t9R $(R)
=4 ,')bO*Ng QA(,K}z~^S 寄出清算书to send in an account||to send in render an account
KIFx&
A [VW;L l 5!zvoX9 kk'w@Sn.( 支票薄cheque book
"/?qT;<$) =R.9"7~2x VWv0\:,G \ c&)8
.r 支票陈票人cheque drawer
g8"7wf`0k }6>J y^\#bpq&\ n y)P 持票人cheque holder
:g
q@/COo( %6'D!H?d |mmG
s =>
=x0gsgj 不记名支票cheque to bearer||bearer cheque
d6EY'*0 bl?%:qb.V \2xBOe-a] K, 5ax@ 记名支票||认人支票cheque to order
N08n/u&cr, Ne7{{1 })lT fy %UQB?dkf$ 到期支票antedated cheque
X);Zm7 Q;/F0JDH U]0)$OH5e PAU+C_P 未到期支票postdated cheque
-3tBN*0+ EE6|9K> ~vV)| je4&'vyU 保付支票certified cheque
f<:U"E. _-J @$d% }~r6>7I s;7qNwYO 未获兑现支票,退票returned cheque
dm=F:\C q)ql]i
H uyt-q|83= u7&'3 ef 横线支票crossed cheque
"%Ana=cc ;sR6dT) SM+fG: 4d Y;F
R"~^ 普通横线general crossing
]}7rWs[|1 gQ=POJ=G OsL%SKs| rHgdvDc 特别横线special crossing
qf`xH"$ h+~df(S. ^Lmc%y TUUE(sLA 空白支票blank cheque
~po%GoH(K xY'qm8V `m3QT3B N@*wi"Q 失效支票,过期支票stale cheque
b]<HhU 3E}NiD\V} Dbdzb m7 cia-OVX 普通支票open cheque
Cz@FZb8 /;NE]{K f\);HJbg #} ~p^ 0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
iSr`fQw# 4m~7 ~- h Z1$];Q\cX /witDu7 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
+#qt^NO sh(kRrdY3 |\%F(d330 lIVxW+ 支票换现金||兑现to cash a cheque
,+/9K)X $FQcDo|[ @?3vRs}h
r=DHt&x= 清理票款to clear a cheque
<L/M`(:=k A?Nn>xF9X ;4kx >x*H ~+<xFi 保证兑现to certify a cheque
#K#Mv/ ,.oa,sku ;Lsjh# x\`RW3 K 填写支票数额to fill up a cheque
R] Disljq O+o ;aa6 'l'
X^LMD eMN+qkvH 支票上划线to cross a cheque
L8:]`MQ0 0Q$~k 7~ *;=,mw $!F&>=o
开发支票to make out a cheque
Kunle~Ro (L
y%{ Y bk7^%O> f^!11/Wv 签发支票,开立支票to draw a cheque||to issue a cheque
ApG'jN abICoP1zQ K5!";V T/wM(pr'
透支支票to overdraw a cheque
v~V;+S=
gz Bw3F7W~l E 4='m U~{Sa+ 背书支票to endorse a cheque
.'5'0lR5 ^V<J69ny|9 $/[Gys3" _\,rX\ 请付票款||清付票款to pay a cheque||to honour a cheque
#)_J)/h @[d#mz J4gI=@e Gva}J6{ 支票退票to dishonour a cheque
X)Dqeb6 Mx/h?}u; 5jn$7iE` vIVw'Z(g} 拒付支票to refuse a cheque
m x3}m?WQ Z!wD~C"D73 a9#W9eP -l-AToO4 拒付支票to stop payment of a cheque
Zk]k1]u*5 >.J'L5
x$ fDU+3b v]WH8GI 提示要求付款to present for payment
u lH0%`Fi gf0PMc3l M[h1>}$Lz *he7BUO 见票即付持票人payable to bearer
EkRdpiLB EvwbhvA( E7rX1YdR GhqgRzX 支付指定人payable to order
4)c+t"h 'rS'B
.D RRx`}E9, `]K,'i{R 已过期||无效out of date||stale
`aO.=:O_ Sdgb#?MR| HG3.~ 6X /GsSrP_?] 请给出票人R/D||refer to drawer
?N4A9W
9 &bB6}H( ob0~VEH- HS{P?~:=U 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
&nQRa?3,
1 h<fJzh ;xSRwSNDi( ewo*7j4* 文字与数字不一致words and figures differ
"YuZ fL`bb Ru)(dvk}S mH'\:oN Nt HbwU, 支票
+jcdf}
dF$KrwDK
时间已过account closed
Tc:sldtCk ;)gLjF/F7 Am#m>^!qb 9#u }^t 更改处应加盖印章alterations require initials
-dg} BM PM
@XtL7J ?LM:RADCm y0;,dv] GXO4x|08F
pw!@Q?R 时间已过effects not cleared
l x7Kw% Fl<(m -eUV`&[4 2.]~*7
停止付款payment stopped
{&uT3*V1 \ZqK\= #
2d,U\_ s){Q&
E~X 支票毁损cheque mutilated
>Z}@7$(7!~ )+?HI^-[S
\F[
n`C"Is kr#I{gF 汇款||寄钱to remit||to send money
`%uK0qw" R^w}o,/ &uPDZ#C- fO#?k<p 寄票供取款||支票支付to send a cheque for payment
1XCmMZ `y'aH
'EEd )R~a;?T_c0
^=k{~ 寄款人a remitter
B9}E
{)T? ~,T+JX 4X*Q6rW ^L ]B5,}- 收款人a remittee
"tKNlHBu' mzu<C)9d, w3d34*0$ w m19T7*L 国外汇票foreign Bill
C*
a,<` /V#7=,, J=@xAVBc zLL)VFCJW 国内汇票inland Bill
]Ym=+lgi Z&A0hI4d nz[
m3] n6/f an; 跟单汇票documentary bill
Y_+
SA|s kB
V/rw iyc$)"w V;k#})_- 空头汇票accommodation bill
.wD>Gs{sH[ ^Wm*-4 i$["aP~G 2qlIy 原始汇票original bill
GoazH?% [T-*/}4$ gn^!"MN+g ;
7L ; 改写||换新票据renewed bill
hox
< vr4 1 )'Iu`k/ 2
^oGwx @ pu#[pa
即期汇票sight bill||bill on demand
D&-vq,c U:\p$ hL9 a}dw9wU!: L/%Y# …days after date||…days after date…日后付款
?;_O
9 xvB8YW" j$mz3Yk <n\i>A3`,S …months after date||…months after date…月后付款
qW3x{L$c Mb1wYh G%$}WA]| SwX@I6huM 见票后…日付款…days after sight||…days sight
:xtT
)w n>S2}y z>p]/Sa \f<z*!,D$ 见票后…月付款…months after sight||…months sight
i(Vm!Y82 5#2jq<D yuv4*
m
&!XA 同组票据set of bills
S}b~_} ;P8(Zf3wJb &//2eL }2=hd. . 单张汇票sola of exchange||sole of exchange
c})wD+1 :]-$dEu& [[X+P 0`r J)Ol"LXV 远期汇票usance bill||bill at usance
tH,sql) 9(Jy0]E~ 5VZjDg? %4/xH9 长期汇票long bill
2LC
w*eT{) X|' 2R^V. +KP_yUq[ >:$"a 短期汇票short bill
}jiK3?e >4c` UW ol }`Wwy %I0}4$ 逾期汇票overdue bill
}^ ,q#' 5NFRPGYX G A EZY
~
a
A;<# 宽限日期days of grace
wPgDy
`O
n(v *uU4^E( [8z&-'J= 电汇telegraphic transfer (T.T)
USFg_sO ]!faA\1 ST%
T =_q ~of,,& 邮汇postal order||postal note (Am.)||post office order||money order
Pk:zfC?4 `2e_ L ="2/\*.SL !-,Ww[G> 本票promissory note (P/N)
O2lIlCL - wWRm R;
'?;I b5
S7{"<V 押汇负责书||押汇保证书letter of hypothecation
37jQ'O
U x`L+7,&n tR;{. bvp)r[8
h 副保||抵押品||付属担保物collateral security
]5)"gL%H` I^:F)a: O8y9dX-2 .)t(:)*b 担保书trust receipt||letter of indemnity
|*fNH(8&H ](nH{aY! x?
=B\8m sUV>@UMnu 承兑||认付acceptance
LuL$v+` ~j]dct7 10O3Z9 O4!9
{ 单张承兑general acceptance
&=NJ
gmDR{loX Khap9a_q- ;j!UY.i 有条件承兑qualified acceptance
bBG/gQ Bj=@&;
/tzlbI]z KC]tY9 FK 附条件认付conditional acceptance
P9s_2KOF xU:4Y0y8 wE4;Rk1 Z/c_kf[ 部分认付partial acceptance
\OA
L Or