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。
z6w'XA1_+t 会计报表statement of account
b"$?(Y H@-q NjM JLm3qIC 8(Az/@=n 往来帐目account current
7@"X?uo%o n1;a~0P 6
5zx< = 9Yfo,F 现在往来帐||存款额current accout
IN/$b^Um 5=V"tQ&d9U C
r R/ [.>=>KJ_ 销货帐account sales
4P#jMox F9LKO3Rh#u M
IIa8; 3!9JXq%Hl 共同计算帐项joint account
"81'{\(I_ HsYzIQLL $Z;8@O3 oU)(/ 未决帐项outstanding account
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Y&`Z J sq=EL+=j HKbV@NW 贷方帐项credit account||creditor account
kL zjK]4 * W^09tx/I /{l_tiE7 D`QMlRzXy 借方帐项debit account||debtor account
U~=?I)Ni (ORbhjl X[Iy6q
t s YTJ^K d 应付帐||应付未付帐account payable
<SJ6<' [GbrKq( jS]Saqd ^; /~$ 应收帐||应收未收帐account receivable
/
^)3V} %qcCv9 {$EX :ID D?y-Y
新交易||新帐new account
0fstEExw r3x;lICx-
f-#:3k*7S |?jgjn&RQ 未决帐||老帐old account
,W+=N"`a' 9Avj\G )-X8RRw' .pZYPKMaE 现金帐cash account
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o2oQ3 zW\a)~E R<1%Gdz 流水帐running account
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+h-% { }{+?>!qD t 暂记帐||未定帐suspense account
7}qxWz M5RN Z%
#SHJ0+)o ;4-$C =& 过期帐||延滞帐overdue account||pastdue account
#:=c)[G8 ?`OFn F,K t0cS.hi m~;.kc 杂项帐户sundry account
R-$w*=Y h7ZH/g$) >4bw4
Z1 P_jav0j7g 详细帐单||明细表detail account
|{|B70v3Co _=x*yDPG} O*+HK1q7
Gfx!.[Y
呆帐bad account
?v,c) 0-OKbw5%=b y)LX?d IA}vN3 会计项目title of account
5fs,UH vD2(M1Q ]~$@x=p2e dR i6 会计薄||帐薄account-book
(eb65F@ P $C=XSuPNK ;*K;)C [x?9<#T 营业报告书||损益计算表account of budiness||business report
5o{U$ D
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K81` ?.ObHV*k 借贷细帐||交验帐account rendered
>&>EjK4? m{>" VPYcA>-%u HQF@@ 明细帐account stated
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S{hv:)> ekfa"X_ hG`@#9|f u*qI$?& 与…银行开立一户头to open an account with
zGme}z;1@ jB9~'>JY dj5|t~& 0gOca +& 与…银行建立交易to keep account with
!iHC++D 3bd`q
$ ?$I9/r \ eba9i^ 继续记帐to keep account
?~sNu k f"\klfrRI_ Qru&lAYc< TSJeS`I 与…有交易to have an account with
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Qa2p34Z/ * >2FcoN; VNz?e&> 作成会计帐||有往来帐项to make out an account with
LB.B w k!z.6di B<myt79F_[ "tOm 清算||清理债务to make up an account
9;n*u9< w|I5x}Z
FG 1QhQ#`$<1 9I5AYa? 清洁帐目||与…停止交易to close ones account with
,. ht ~AE O,+9r_Gh Wd+kjI \ ?&qQOM~b-\ 结帐to close an account
/EHO(d!< st.{AEv@ `X()"Qw |
h "$ 清理未付款to ask an account||to demand an account
J pj[.Sq s LD Ea 04-@c
5Uhxl^c 结清差额to balance the account with
VqD_FS;E uARkf' Bn.R,B0PL W4#DeT 清算to settle an account||to liquidate an account||to square an account
0.PG]K6 J_XkQR[Y ?|`n&HrP fQ.S ,lMe 审查帐目||监查帐目to audit an account
l ~xXy< p.MLKp-' ,T^A?t } nIYNeP?D 检查帐目to examine an account
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DHhty qm e<8KZ 转入A的帐户to charge the amount to As account
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}U s/3sOb}sA W<O/LHKHdn 以计帐方式付款to pay on account
/r&4< @ QiqRx P uQ )-iUUak 代理某人||为某人on ones account||on account of one
,DCUBD u& c8_,S[W hp7ni1
V gC%$)4-: 为自己计算||独立帐目on ones own account
F7=\*U E+ XR[p 5ff5M=M gH"aMEC 由某人收益并负风险on ones account and risk||for ones account and risk
1xsJz^%V LF(S"Of ,Cy&tRjR B PVN`k, 4 由某人负担for ones account||for account of one
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/ TL-ALtG +,i_G?eX #!m^EqF1_ 按某人指示||列入某人帐户by order and for account of one
l r~>!O 'Vhnio;qC !WB3%E,I ; d}n89DXj 列入5月份帐目for May account
b
ts*qx&) gA5DEit e-xT.RnQ D-m%eP. 编入某中帐项下to pass to the account of||to place to the account of
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PKutx >Fe=PRs h7xgLe@ 寄出清算书to send in an account||to send in render an account
qr*e9Uk^ QdD@[ M%!j\}2A 2 0A:,pMb 支票薄cheque book
,z((?h,nm '1G0YfG}n 0'zjPE# J|z ' <W 支票陈票人cheque drawer
~ihi!u%~} 5a&gdqg] CWD
$\K G #TgP:t]p 持票人cheque holder
5["n] i [H2su|rBI` )R@Y$*fm ~(cqFf 不记名支票cheque to bearer||bearer cheque
dVJ9cJ9^ eI-FJ/CJ 0U2dNLc X`]>J5 记名支票||认人支票cheque to order
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OT_ +:J:S"G EYZ,GT-I 到期支票antedated cheque
B+'w'e$6 fKs3H?| G<~P||Lu^ 2T"[$iH!7 未到期支票postdated cheque
$BOIa $K1)2WG ?CpM.{{s ]/mRMm9"3h 保付支票certified cheque
7z8 woU3WS0 n+'s9 Ap}`Q(. 未获兑现支票,退票returned cheque
Mi[,-8Sk y8|}bd<Sr &{x`K4N
"N=q>jaX 横线支票crossed cheque
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X A+hT2Ew@t} 普通横线general crossing
(`f)Tt=` >>>MTV f &KeD{M% >LFj@YW_) 特别横线special crossing
fydQaxCND mZ#IP N)YoWA>#bF 4
..V 空白支票blank cheque
JaJyH%+$! PO0/C q) Sr6?^>A@t CDFkH 失效支票,过期支票stale cheque
uU8L 93 gL wNHS jTok1k i#Fe`Z ~J 普通支票open cheque
fR lJ`\ t p,2H8I
){ !p70g0+ MPJ0>Ly 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
M`@Es#s #U/L8
X^.~f+d~ dcN4N5r 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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f@ atfK?VK# 5{M$m&$1 支票换现金||兑现to cash a cheque
Hd~fSXFl vg[zRWh8 D+Z,;XZ nZkMyRk 清理票款to clear a cheque
.
J9\Fr@ koT: r !9=Y(rb T;B/Wm!x 保证兑现to certify a cheque
d/Fy0=0 [N*`3UZk" 2H`;?#Uq: )0
i$Bo 填写支票数额to fill up a cheque
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4{ exv M0uC0\'#P O:[@?l 支票上划线to cross a cheque
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cgF!+ &}lRij&` X\]Dx./ =D?{d{JT 开发支票to make out a cheque
V?z-Dt C _zFJ]7Ym.) !o/;"'&E Sy3
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签发支票,开立支票to draw a cheque||to issue a cheque
4 !M6RL8{ ~=pyA#VVJ" %J|
xPp) dY]iAJ 透支支票to overdraw a cheque
+P"u1q*+p Gjf1Ba 0:k
MnHn\ Z`bo1,6> 背书支票to endorse a cheque
=zKbvwe%X ZUeA&&{
o|c"W}W x\6 i (k- 请付票款||清付票款to pay a cheque||to honour a cheque
ZfIeq<8_ +8V| kZvh<NFh_ =`BPGfCb 支票退票to dishonour a cheque
]7_O#MY1 |:d:uj/ <<9Y=%C+ I KDh)Zm 拒付支票to refuse a cheque
,zrShliU T1~,.(# +jz%:D 0i9C\'W` 拒付支票to stop payment of a cheque
JB\BP$ap jj"?#`cW ZlsdO.G W/I D8+:i 提示要求付款to present for payment
z`+j]NX] g4>1> .s ;Ajy54}7 cK+y3`.0 见票即付持票人payable to bearer
de?lO;8 <\5Y~!) r$.v"Wh) {uMqd-Uu 支付指定人payable to order
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V9}W< wPU<jAQyp $8,/[V
A ]gGCy '*) 已过期||无效out of date||stale
k34!*(`q #pw=HHq*( V{G9E 2VNfnk 请给出票人R/D||refer to drawer
rSfvHO:R
]&/KAk N8:&v *]_GFixi 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
E8.xmTq p~THliwd XZ8;Ow= P&@[ j0 文字与数字不一致words and figures differ
b/Z0{38 HR83{B21 "ZyWU f
~_Mz05J-\_ 支票
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tcxs%yWO1 时间已过account closed
+~A<&7[} zx{O/v
KG }X`jhsqT :+>:>$ao 更改处应加盖印章alterations require initials
nu#_,x<LS A{Q :,S) #D{//P|; 1y5$ 1$Pn;jg:
D%Y{(l+X 时间已过effects not cleared
|cBpX+D !*gTC1bvB _(8HK vYNh0)$%F 停止付款payment stopped
zz4A,XrD ep<2u
x L){rv)?=" JDzkv%E^ 支票毁损cheque mutilated
9GZKT{* E*Q><UU g{cHh(S 1!E+(Iq 汇款||寄钱to remit||to send money
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oKjt [T.BK: ]{[VTjC7rY df7z&{R 寄票供取款||支票支付to send a cheque for payment
WM}bM]oe {-]/r [lC*|4t
& z.[ Ok 寄款人a remitter
Ir*,fyl "]nbM}> *S.2p*Vd o"x&F 收款人a remittee
8F<Qc*' X~Li` 96Tc:#9i URW'*\Xjb 国外汇票foreign Bill
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5XBM 国内汇票inland Bill
`C`_2y8 Nky%v+r d+|8({X]D8 $s hlNW\ 跟单汇票documentary bill
)G6]r$M>o0 G2k r~FG 9b !+kJD dxkXt k 空头汇票accommodation bill
'sm+3d 'PlKCn`(w 3Lq?Y7#KQp 'lv\I9"S) 原始汇票original bill
flLC\ n\ma5"n0=\ zu}h3n5 P$@5&/] 改写||换新票据renewed bill
H+; _fd Z$,1Tk"O/s ~2~KcgPsq .J~iRhVOF 即期汇票sight bill||bill on demand
CD^_>sya +gOCl*L CPGXwM= $Tq-<FbM) …days after date||…days after date…日后付款
"0g1'az} _-Aw`<_*- [6
!/ 5RTAM …months after date||…months after date…月后付款
;P _`4w3 q01zN:|-1 QHsS|\u 6[c
LbT0 见票后…日付款…days after sight||…days sight
Gz!72H B\}E v& e9q/[xMi gzP(LfI5 见票后…月付款…months after sight||…months sight
d <qbUk3; KI$?0O L"tj DAV {:Z# 8dGe 同组票据set of bills
T_, LK7D KL0u:I(lWU f b_tda",} uwWfL32 单张汇票sola of exchange||sole of exchange
r[M]2h >9=Y(` q?Q"Ab !?ayZ5G([ 远期汇票usance bill||bill at usance
7esG$sVj( GwwxSB&y ygUvO3Z VPn#O 长期汇票long bill
4lb3quY$Us +]CKu$,8 kd
'qYh =}r&>|rrJ 短期汇票short bill
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;0a ssi{(}H/Jv B{/Pv0y ~?-U
J^# 逾期汇票overdue bill
?GD{}f33 v>)[NAY9 9|Jmj @9 JeUFCWm 宽限日期days of grace
v[r:1T@ *xU^e`P
DD|%F @'R4zJ&+S 电汇telegraphic transfer (T.T)
vo uQ.utl lbT<HWzNH ILF"m;
)Ah 邮汇postal order||postal note (Am.)||post office order||money order
+5?hkQCX1^ k%:]PQjYT MY9?957F `W?aq]4x5 本票promissory note (P/N)
>eAlz4 f5wOk&G ;-^WUf| |m k $W$h 押汇负责书||押汇保证书letter of hypothecation
lUCdnp;w' vxr3|2` )@1_Dm@0b 3'u%[bx
E 副保||抵押品||付属担保物collateral security
*qY`MW )/bt/,M&} |KU>+4
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@ *M+:GH/5 担保书trust receipt||letter of indemnity
*[W! ng Mk|h ><Q" Gk799SDL e
d4T_O; 承兑||认付acceptance
f:"es: Fb cy^6g?ew
Yq`r>g V}pw ,2s 单张承兑general acceptance
,UWO+B] jc Ie<i; 79:x>i= '9<Mk-Aj 有条件承兑qualified acceptance
4(u+YW GX Jev@IORN\ r^ #.yUz YIgzFt[L 附条件认付conditional acceptance
WF *2^iWJ ~O@V;y {x2N~1!E 7ou2SL}k 部分认付partial acceptance
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