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。
;{Sgv^A 会计报表statement of account
2[*r9%W #xopJa Y V@(7K0 aC&ZV}8of 往来帐目account current
DB^"iof 8-wW?YTG Zy -&g: J01Y%W 现在往来帐||存款额current accout
l
{{wrU` X2MQa:yksP gyI(O>e bYKyR}e 销货帐account sales
SQZUkKfb wlh V!a0> JVORz-uBs 5nGDt~a 共同计算帐项joint account
U~mv1V^. ww]^H$In eDm~B(G$ qXGAlCq@ 未决帐项outstanding account
4<['%7U_[
fCMH<}w -bamNw>| CTbz?Kn 贷方帐项credit account||creditor account
^Fl6-|^~ (X
rrno
z )m-l&UK @[qGoai 借方帐项debit account||debtor account
Kzs
]+Cl `FP)-^A8 n: ~y] {ZS-]|Kx 应付帐||应付未付帐account payable
:.-z) C} q>~\w1%}a\ pX:FXzYQ R|%R-J] 应收帐||应收未收帐account receivable
#nE%.k|R~ 0 gyg L
WB"}#vt cm8-L[>E 新交易||新帐new account
4DVkycM _u`NIpXSP (O
N
\-* b[^=GF>e 未决帐||老帐old account
|EJ&s393& Ty"OJ FTy`#*7Ul VOYuog 5o 现金帐cash account
AQ!FJ(X( l_lm)'ag
^KU:5Bn _jw A_ 流水帐running account
No)v&P% B/i` JD^&d~n_ Lc|5&<8ZG1 暂记帐||未定帐suspense account
zX-6]j; "+REv_: ?-g=Rfpag Vrf+~KO7 过期帐||延滞帐overdue account||pastdue account
rSIb1zJ f:k3j}& ()}B]? ;SzOa7 杂项帐户sundry account
ZhKYoPIq 1NO<K` x@F"ZiYD@O uf*sI 详细帐单||明细表detail account
^;3z9}9 //G5lW/* ?-,v0# D?rQQxb 呆帐bad account
,.`";='o (Al.hEs' ]@o p {m9OgR5U 会计项目title of account
Dg]ua5jk 0px@3/ YF=@nR$_~j oJK]oVX9i 会计薄||帐薄account-book
H&65X Ga-AhP x. r~e)x= im^G
{3z 营业报告书||损益计算表account of budiness||business report
YMG{xGPtM /vFw5KUu ^5biD9>M Ys10r-kDS 借贷细帐||交验帐account rendered
,cs`6Bd4 n
5NkjhP~Z guv)[:cd; cpB$b C]( 明细帐account stated
o}p6qB=;1 0@
E[IDmp wobTT1!| 8#S|jBV 与…银行开立一户头to open an account with
c"%XE#D '$~9~90?Z lhAwTOn`Q 3ug{1M3 与…银行建立交易to keep account with
t&u,Od ~130"WQ; /4j'?hB<g 6OMywGI[Z 继续记帐to keep account
8vB~1tl; De[!^/f;T yqqP7 5tR<aIf 与…有交易to have an account with
#rzq9}9tB E9{Gaa/{ 7|3Z+#|T ecA[ 作成会计帐||有往来帐项to make out an account with
Zi/l.=9n eKpH|S!xU w-[WJ:2. |sHIT<=m
清算||清理债务to make up an account
J0w[vrs&] ~=P&wBnJ BCF-lrZ& N(Us 9 清洁帐目||与…停止交易to close ones account with
=PyU9C-@ 08vA;6zt fR!'i):u Os9xZ 结帐to close an account
zl46E~"]x ~f2H@# YY]JjMkU 5KU}dw>*g 清理未付款to ask an account||to demand an account
:h?"0, =0`"T!1 3> -/sii ,JRYG<O_T 结清差额to balance the account with
GDP@M)~6* ^V v7u@y qX`?4"4 !Pt|Hk dr 清算to settle an account||to liquidate an account||to square an account
;JA2n\iP, 0)-l9V |vA3+kG O9oVx4= 审查帐目||监查帐目to audit an account
'Wl))lB "m ):" ~R7rIP8Wr j/wG0~<kz 检查帐目to examine an account
x$I~y D -ZH]i}$ 8$
-Wz:X& 4VSIE"8e 转入A的帐户to charge the amount to As account
=El.uBz{ q
.nsGbl ItHKpTer &G5+bUF, 以计帐方式付款to pay on account
,*a8]
L ]K?z|&N|HK UL$^zR3%d "m0>u,HmI 代理某人||为某人on ones account||on account of one
fyT:I6* 2X;,s`) .
[+ObF9= }k7@
X 为自己计算||独立帐目on ones own account
i0Qg[%{9# _sbZyL -#j-Zo+< o;M
"C[ 由某人收益并负风险on ones account and risk||for ones account and risk
fyYT #r ["Ep.7=SU 1C^6'9o -o6K_R}R 由某人负担for ones account||for account of one
? QwDV` i*..]!7e i ;y<gm" 5G'X\iR 按某人指示||列入某人帐户by order and for account of one
,'m<um a "EP ` \=v7'Hp }7+G'=XI/ 列入5月份帐目for May account
0vQ@n7 >&
RpfE[ P )_g t zGj0'!!- 编入某中帐项下to pass to the account of||to place to the account of
r75,mX "X's>uM ueDG1) %L}9nc%~eP 寄出清算书to send in an account||to send in render an account
<tMiI)0% 4&!`Yi_1L bqFGDmu6' V9I5/~0c 支票薄cheque book
2TmQaDu%b D&0*+6j(( vi["G7 Ra&HzK? 支票陈票人cheque drawer
"
639oB z
If/j k i*#Gq6qZq NcZ6!wWdE 持票人cheque holder
l131^48U qm4 Ejc< K:c5Yq^ +IK~a9t 不记名支票cheque to bearer||bearer cheque
`XB(d@% HtgVD~[] *^ \xH ,. dMCV
!$ 记名支票||认人支票cheque to order
m!er"0 %L=roqz 8h=H\v^f ,jQkR^]j- 到期支票antedated cheque
F]N9ZWn/ 25XD fi75 UaiDo"i `][~0\Y3m 未到期支票postdated cheque
0V{-5-. id\0yRBt iS&fp[Th t(?m!Z?tb 保付支票certified cheque
,oT?-PC$z ~!E%GCyFy b&"=W9(V :[#HP66[O5 未获兑现支票,退票returned cheque
CtTG`)"| 5]:fkx w{?nX6a@p ?=dyU( 横线支票crossed cheque
T|GRkxd,E3 6
KP B#&U5fSw+0 MlkTrKdGi 普通横线general crossing
_:x/\8P Fx~=mYU yd]W',c /FJAI 特别横线special crossing
Vz1ro @OZW1p #[vmS -\b~R7VQ 空白支票blank cheque
?5K.#>{ =O?<WJoK -PbGNF 36`aG Y 失效支票,过期支票stale cheque
'!]ry< Vl5
}m ,@tYD(Z J!3 X}@_N 普通支票open cheque
{xi$'r sw6]Bc ~P
1(%FZ ,)hUL/r6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
,
?WTX / *Z(;- NC)I u j+\I4oFN 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
PaP47>( ~=aD*v<3d |k$[+53A ..UmbJJ.u 支票换现金||兑现to cash a cheque
R!0O[i %k_R;/fjW }_u1' <%#M&9d)E 清理票款to clear a cheque
{(U?)4@ ~>3$Id: cx_FtD YQ}Rg5o 保证兑现to certify a cheque
U2\g
Kg[-Q G&)A7WaC ?DzKqsS' ^8Tq0>n? 填写支票数额to fill up a cheque
L,*2tJcC< Z@>hN%{d+g r&@#,g 5"%r,GM U 支票上划线to cross a cheque
Iz*' )WF]v"t \-a^8{.^E
vz#VW 开发支票to make out a cheque
K??%Qh5l+C mjO4GpG3 /5 B{szf 7dyGC:YuTL 签发支票,开立支票to draw a cheque||to issue a cheque
i
2hP4<;h <e-9We." oXRmnt + ObP[F 透支支票to overdraw a cheque
?lW-NPr lM`M70~ _)
k=F= [g
`9C!P-G 背书支票to endorse a cheque
CMB:% }u:@:}8K _p <W `[3Iz$K= 请付票款||清付票款to pay a cheque||to honour a cheque
izy7.(.a /6jt
5N&, @]P#]%^D2 |=L~>G 支票退票to dishonour a cheque
&b8Dy=# nd*9vxM {G&*\5W A;7p 拒付支票to refuse a cheque
fgIzT!fyz [[2Zcz: h}r* <@6K( 拒付支票to stop payment of a cheque
M}=X/*T )w(-Xc?P ^
cpQ*Fz Wd#r-&!6j 提示要求付款to present for payment
(7
^5jo[D JX8Hn | QxZYy}2 ts%XjCN[ 见票即付持票人payable to bearer
K>iM6Uv >
2_xRn<P KU# w% &?UIe] 支付指定人payable to order
c<- F_+[ 8*z)aB&f3 x>:~=#Vi s\2t|d
已过期||无效out of date||stale
*'4+kj7> PDQC^2Z Z BjyQ4h e/hA> 请给出票人R/D||refer to drawer
{R<0'JU 2yZ/'}Mw lz=$Dz nAIV]9RAZ% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
x}v]JEIf[Q .<&o,
D x&}pM}ea K"4m)B~@Y 文字与数字不一致words and figures differ
dd1CuOd6(1 h
M$K?t iR}3 [ 4UwXrEQp 支票
q)0?aL
&Ui*w% 时间已过account closed
wJ#fmQXKJ5 ,dn6z#pb+ mp]}-bR) lh^-L+G:Ok 更改处应加盖印章alterations require initials
>K:| +XbH U8TH} 9Q 3ht>eaHi qJV2x.! 6{Y3-Pxg
]^aOYtKX 时间已过effects not cleared
#9{N[t `
;KU^dH 7|$cM7_r ' cM2]< 停止付款payment stopped
K+2k}Hx6J R\DdU-k ;k1\- zgre&BV0q 支票毁损cheque mutilated
99W-sV 9vIqGz-o J
v_KZDOdk udw>{3> 汇款||寄钱to remit||to send money
q8&2M ;Q Y
UiR P`z#tDT^" n1
k2<BU4b 寄票供取款||支票支付to send a cheque for payment
":=\ci]e% kpF")0qr %DyukUJ aqL#g18 寄款人a remitter
G@$
Y6To[ 3PRg/vD3 KmF"Ccc >i&"{GZ 收款人a remittee
73/DOF Oz8"s4Y7 Vo1,{"k ai,\'%N 国外汇票foreign Bill
h?t#ABsVK R#"LP7\ {tS^Q*F U&F1}P$fb 国内汇票inland Bill
F+
,eJ/] 9E`WZo^. q,Oj (RXOv"''= 跟单汇票documentary bill
?+3vK=Rf} ub/Z'! #6g9@tE V]E#N 空头汇票accommodation bill
'YQVf]4P PhUG}94 0`WjM2So 7(8i~} 原始汇票original bill
XK*55W&og h?Y->!' RN,5>.w WFr;z* 改写||换新票据renewed bill
IKz3IR eu Q:L^DZkGV C0f<xhp?j #|92+ 即期汇票sight bill||bill on demand
~wejy3|@0 cWp5' e]A #'5C*RO !O*'mX …days after date||…days after date…日后付款
9\dpJ\ 7LFJi@*8 ]VKM3[ \*a7o GyH> …months after date||…months after date…月后付款
H[WsHq;T+9 z_i
(o UO1WtQyu,H j . "L= 见票后…日付款…days after sight||…days sight
?&gqGU} @PQ%
xcOC7 [TW?sW^0 61aU~w11a 见票后…月付款…months after sight||…months sight
"V=IG{. 5SB!)F] $a@T:zfe (^{tu89ab 同组票据set of bills
#oYPe:8|m 'VMov ^
gMkQYo(# X[SdDYMY 单张汇票sola of exchange||sole of exchange
U}yq*$N 7I $~E ^cz4nW< hR4\:s+[ 远期汇票usance bill||bill at usance
gTM*td(~^ }O+a )X2/_3 wB(X(nr 长期汇票long bill
mi';96
i-jrF6& 6*aU^#Hz6 bo-AM] 短期汇票short bill
/g`!Zn8a WR.>?IG2E hEh` cBO /&i6vWMhP 逾期汇票overdue bill
1PN!1= F} s+-V^{Ht 6"L,#aKm^ d}w}VL8l 宽限日期days of grace
94}y,\S~ e0$.|+ 5Ic'6AIz yg^ 4
<A 电汇telegraphic transfer (T.T)
'8"nXuL- 5%jy7)8C KXiStwS FX
%(<M 邮汇postal order||postal note (Am.)||post office order||money order
=j"bLX6; v,L@nlD] )z_5I (?& 3
,f3^A 本票promissory note (P/N)
|V&E q>G P!yOA_)as r
[E4/?_ cakwGs_{ 押汇负责书||押汇保证书letter of hypothecation
Qx_]oz]NY (
}RJW: Djr/!j $vLGX>H 副保||抵押品||付属担保物collateral security
q&kG> KIGMWS^^ @s|G18@ !"LFeqI$lr 担保书trust receipt||letter of indemnity
+Ym#!" ^4~?]5
Y\ .O&[9`"' 3(,c^F 承兑||认付acceptance
^
A J_
WjsmLb:5 0<)Ep~! W) ?s''WE; 单张承兑general acceptance
=lmelo#m& C*stj `$Y%c1; Kw =RqF 有条件承兑qualified acceptance
o&)v{q N5b^ j
6dlAe 5p>rQq
0 附条件认付conditional acceptance
f%/6kz 7?ILmYBw P#9Pq,I C'6c, 部分认付partial acceptance
:0kKw=p1R