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。
@|^Ch+%@ 会计报表statement of account
w &-r QdRMp
n}q Re2kD/S3 yT>T
Vq/e 往来帐目account current
wD<G+Y} xs:{%ki F-X>|oK>z X bg7mj9c 现在往来帐||存款额current accout
k >MgrtJI R|vF*0)>W #Y:/^Q$_qS vQh'C. 销货帐account sales
+]
{X-R |joGrWv4 /x-t-} (lm/S_U$ 共同计算帐项joint account
g(`
6cY[} 'FVT"M~ <(iOzn ?ix,Cu@M 未决帐项outstanding account
s.~SV"
qm '$R3g OY)x
Kca rB)WHx< 贷方帐项credit account||creditor account
Uag1vW,c k.0C*3' {> }U>V zqeU>V~<F 借方帐项debit account||debtor account
Ns $PS\ +
`+a9+= &><`? ff0B*0 应付帐||应付未付帐account payable
`bm-ONK '-x%?Ll xq{4i|d) 8sg *qQ 应收帐||应收未收帐account receivable
XC$~! u>eu47"n! hi=U ^\I$tnY` 新交易||新帐new account
aZ^lI
6@+4 5Q88OxH ob;oxJ@[c BE2{qO{ 未决帐||老帐old account
vfm-K;,# bcYz?o6 -bE|FFU XVfQ
scZe 现金帐cash account
/<C=9?Ok =VU2# O c~
SI" {)y4Qp 流水帐running account
5Zov<+kE kel {9b=i 4Y
2>w p
c],H 暂记帐||未定帐suspense account
%F~
dmA#: }pA4#{) .DQ]q o]OG K+\hv~+@ 过期帐||延滞帐overdue account||pastdue account
`et<Z SS`C0&I@p l.BNe)1!22 I?"5i8E 杂项帐户sundry account
V*aTDU%-. 3XRG" |`nVr>QF& ;
p9D2& 详细帐单||明细表detail account
-&?- QZlUUj\
@oEDtN Ir'f((8: 呆帐bad account
7d)aDc*TjW ;W].j%]Le riL!]'akV 9E^piLA 会计项目title of account
S6mmk&n 2}b bdX x sn(}5; zvD5i,I 会计薄||帐薄account-book
*C BCQp[$ b ~gF,^w To`?<]8 %vXQ
Sz 营业报告书||损益计算表account of budiness||business report
s,Swlo7D! 2. _cEY34 v,0D GR~ MF`'r#@:wa 借贷细帐||交验帐account rendered
Ei-OuDM;) gISs+g GLyh1qNX 2e"}5b5 明细帐account stated
%u}sVRJ 9YABr>
? c &HoS ;[9Is\ 与…银行开立一户头to open an account with
1*h7L<#|mQ k:Q<Uanc[ _u$K Lqt/, ;>N ~,Q 与…银行建立交易to keep account with
8H?AL
RG P vwIO_W F S:WbFmc / 5Loj&!= 继续记帐to keep account
5ov%(QI \`ReZu$ 7w, FA )v~]lk,o 与…有交易to have an account with
5b
p"dIe 0
,-b %X }c%y0)fL :8rCCop
Uv 作成会计帐||有往来帐项to make out an account with
_ GSw\r 8BDL{?Mu *.g?y6d MVZ>:G9: 清算||清理债务to make up an account
G,*s9P]1 R:?vY! LnS>3$t* UmX[=D| 清洁帐目||与…停止交易to close ones account with
(N4(r<o; (+dRD]|T 8
-A7 ;4$C$r!t 结帐to close an account
4sjr\9IDC }3w b*,Sbz E e>j7k.G. Xf9%A2 iB 清理未付款to ask an account||to demand an account
KTt$Pt/. R"`{E,yj N1~$ + u V7Hsg9l 结清差额to balance the account with
[t{#@X _9|@nUD bK9~C" k F*VMS 清算to settle an account||to liquidate an account||to square an account
Tj5@OcA$ twmJ
XS8~jBjx
"B3:m-' 审查帐目||监查帐目to audit an account
+t4m
\/y QYXx7h r=$ Ag0_^ sA-W^*+ 检查帐目to examine an account
@;D}=
$x /? 1Yf Cf[F`pFM Cnci%eo 转入A的帐户to charge the amount to As account
j%jd@z ]@ Ks2%F&\cE )=nPM`Jn. UQ])QTrZFi 以计帐方式付款to pay on account
x9A
ZS#e)[ ,9wenr Pl&`&N;
vx
}Z 代理某人||为某人on ones account||on account of one
Sx9:$"3.X cqL7dlhIl g*?+~0"`Y U9.=Ik 为自己计算||独立帐目on ones own account
I S8nvx\
kjC{Zr W<|K wx%nTf/Oa 由某人收益并负风险on ones account and risk||for ones account and risk
VfqY_NmgC >"g<-!p@ wU)5Evp[ &9w%n 由某人负担for ones account||for account of one
'a
g6B(0Z bL],KW;Q ^iRwwN=d qL5#.bR 按某人指示||列入某人帐户by order and for account of one
o / g+Z :8Ts'OGwI - b\V(@5 ,x"yZ 列入5月份帐目for May account
yb{{ z@ d3=6MX[c vs])%l%t :Mu8W_ 编入某中帐项下to pass to the account of||to place to the account of
4B8S e G q:4rG| ddq 1NW ciGpluQF 寄出清算书to send in an account||to send in render an account
T19rbL_ M|5]#2J_2 =#Cf5s6qt h9BD
^j 支票薄cheque book
Hl2f`GZ
A6UdWK R-A'v&= [zTYiNa 支票陈票人cheque drawer
DPS1GO* RnA&-\|* 3pTS@ c."bTq4tJ 持票人cheque holder
MpIw^a3(r mj~N]cxB Y =g>r]2 #ON#4WD? 不记名支票cheque to bearer||bearer cheque
^M(`/1 : (O_t5<A*X N?=qEX|R x<*IF,o 记名支票||认人支票cheque to order
'/u:,ar N[bRp 9!xD~(Kr 6}i&6@Snq? 到期支票antedated cheque
>^H'ZYzw I`"-$99|t1 Ku0H?qft( 3Z
aq#uA 未到期支票postdated cheque
/nY).lSH i{|lsd(+ B3cf] S% bQXc IIa{ 保付支票certified cheque
~~xyFT+{F }c35FM, B%eDBu
") ^x_ >r6 未获兑现支票,退票returned cheque
<;z[+6T Esz1uty L_Y9+
e ^.@yF;H 横线支票crossed cheque
9 wSl,B- (0OSGG9 ![a/kj 5?3Isw`v2 普通横线general crossing
7wiK.99 )BF \!sTn W>}Qer4 UzU-eyA 特别横线special crossing
om".j DOF?(:8Y $ DDSN d s|8lz, 空白支票blank cheque
~A[YnJYA# (XbMrPKG &*(n<5wt 670J{b 失效支票,过期支票stale cheque
CdBthOPX) G *mO&:q I%;Rn:zl lFiq<3Nk 普通支票open cheque
0)A=+zSS1 -O~C m}e 3AdP^B< T>\nWancQM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
kf+JM/ )3]83:lD2 lS
n5=^]q tk`: CT
* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
F-$Z,Q]S xZ^ywa_ @DfkGm[% ; @7 支票换现金||兑现to cash a cheque
\yih 1Om>~ 2UU2Vm_6 /{fZH,!L q?;N7P 清理票款to clear a cheque
F1 <489 YHETI~'j. Ff[H>Lp~ /;(<fh<bY 保证兑现to certify a cheque
]~?S~l% **T:eI+ DapQ}2'_ /\TQc-k?2 填写支票数额to fill up a cheque
zo_k\K`{@ k k
8R |9+bSH9 W:`5nj]H9 支票上划线to cross a cheque
i'M^ez)u Qe2m8 h^%GE
;N @kwLBAK}@ 开发支票to make out a cheque
bHO7*E
fkW
3~b ZvUp#8x(3 =Ml|l$ 签发支票,开立支票to draw a cheque||to issue a cheque
|tG05
+M I") H~ !c\7 &@=u+)^-{ 透支支票to overdraw a cheque
PASuf.U$" hbVE;
9 IKvd!,0xf "w;08TX8 背书支票to endorse a cheque
;JAK[o8i 40 Au9o CIIY|DI`l e-~hS6p( 请付票款||清付票款to pay a cheque||to honour a cheque
b+W)2rFO $b4*/vMr )qbI{^_g A)OdQFet( 支票退票to dishonour a cheque
u06tDJ[ U%Dit $RpFxi
W|lH 拒付支票to refuse a cheque
SrSG{/{ (gLea :]EP@.( GNs#oM 拒付支票to stop payment of a cheque
]F*|U` /d[Mss "Lb fF V:(y*tFA 提示要求付款to present for payment
JK[T]|G (viWY jz|VF,l hl`u"?rg 见票即付持票人payable to bearer
T&]Na N A8
sN B
i'd5B5 w_\nB}_ 支付指定人payable to order
"";=DH WmNA5;<Q 3be6p `4_c0q)N4 已过期||无效out of date||stale
[@
ILc*2O ^,LtEwd~Y ?fB5t;~E 87pnSj/X" 请给出票人R/D||refer to drawer
]Z=Ij
gr$
XWJ SLN(O s}s|~ >8%M*-=p 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
TM)u?t+[ H*GlWgfG 7vw;Egd@@- E!uJ6\ 文字与数字不一致words and figures differ
?5`{7daot oI*d/* d<!IGt4Ky {aoMJJq 支票
pKq ]X}[^c
9YAM#LBTWi 时间已过account closed
-'j7SOGk @`6}`k e#1.T
Zd$JW=KR]l 更改处应加盖印章alterations require initials
z4bN)W )p "sD1T3!\)Q P
:qz2Hw .8K6C]gw ;>8kPG
)J&|\m(e 时间已过effects not cleared
7 I@";d8~ !W~QT} 0t+])> q~j)W$k 停止付款payment stopped
S"Kq^DN 5?w.rcN[j Zb"jB$58 Xo\S9,s{ 支票毁损cheque mutilated
*Z; r
B Je 31". d+0^u(gc!8 TU%bOAKF\ 汇款||寄钱to remit||to send money
(vnoP< 0
#~S>K3( -R :X<eb `0rRKlb j4 寄票供取款||支票支付to send a cheque for payment
<<sE`>) 7*/J4M N (xu=% F 5U|9< 寄款人a remitter
FfG%C>E6~ ^&NN]? t0.;nv@A0 !9D1
Fa 收款人a remittee
SB/3jH (-(QDRxK !VRo*[yD@ l!:^6i 国外汇票foreign Bill
\E77SO,$ l
sr?b `BjR.xMv +?Ez}
BP 国内汇票inland Bill
BPewc9RxV ceG&,a$\ m]P/if7 eF5;[
v 跟单汇票documentary bill
G|*G9nQ s4bv;W -?z\5z /?P!.!W& 空头汇票accommodation bill
G\ex^&M 'fn$'CeM( g YUTt E30Z`$cz: 原始汇票original bill
lE'wfUb G?ig1PB"# P#;Th8k{K2 zN")elBi 改写||换新票据renewed bill
NO4Z"3Pd_ ?oKL&I@ I .P6l*$ H%z/v|e6 即期汇票sight bill||bill on demand
&a6,ln:P jT-<IJh!o CN\=9Rvs F>-}*o …days after date||…days after date…日后付款
3AeH7g4< V;;#/$oU:4 l!@ 1u^v2 7&|6KN}c …months after date||…months after date…月后付款
AY88h$a 8R?I`M_b F0.z i>5 Z&Pu8zG
/m 见票后…日付款…days after sight||…days sight
YPEnNt+ T5e^J" H1&R
I4XC X=,6d9, 见票后…月付款…months after sight||…months sight
;;Tq$#vd CXAVGO'xw
!_x*m@/ ^P$7A]! 同组票据set of bills
r?3Aqi" WcEt%mGQ, ~kb{K; JA6";fl; 单张汇票sola of exchange||sole of exchange
A[JM4x
kEP<[K h<NRE0- B*79qq 远期汇票usance bill||bill at usance
,LUTHWEo"I ch })ivFP[ >|
m.?{^ 9rcI+q=E
长期汇票long bill
m~>@BCn; S^j,f'2 n)RM+g N
!c
gN 短期汇票short bill
D=&K&6rr M-Sv1ZLh sfI N)jh ;k}H(QI 逾期汇票overdue bill
hQ';{5IKvC }0{B +)gB9DoK *U_oao 宽限日期days of grace
e{!vNJ0` ])N%^Qe$U I%xn,u 6N3@!xtpi 电汇telegraphic transfer (T.T)
\ja `c)x ny1 \4C
[hnK/4! P
4 6,o 邮汇postal order||postal note (Am.)||post office order||money order
H[nz]s ipZ
HSA x+:zq<0| 6?o>{e7n^ 本票promissory note (P/N)
Tl3"PIb 3_zSp.E\l gp/YjUH7k8 ' ^a!`"Bc 押汇负责书||押汇保证书letter of hypothecation
Euu
,mleM M&[b.t* woau'7}XOu !01i%W' 副保||抵押品||付属担保物collateral security
I?M@5u J"&y|;G N^J*!]| l%<c6; 担保书trust receipt||letter of indemnity
=P]GPEz_ sN]Z
#7 IG|\:Xz 40.AM1Z0f 承兑||认付acceptance
7$
_
:sJ B.K4!/cF g1V)$s7 +^gO/0 单张承兑general acceptance
Vp7b4n< )!,@m>0v{ "L@g3g?|` ,8VXA +'_ 有条件承兑qualified acceptance
}
07r iZC`z
} *"T+G*~ TQ-KkH}y 附条件认付conditional acceptance
8\_*1h40s jY+Do:#/wO PL@7KDQ Efr3x{ j 部分认付partial acceptance
'tuBuYD\