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。
X`[P11` 会计报表statement of account
SNV[KdvP* [3yzVcr~4 ad\?@>[I _^)Wrf+ 往来帐目account current
o]&w"3vOP0 F/"Q0% (m 0Cox+QJt re\@v8w~ 现在往来帐||存款额current accout
7j>NUx=j3 yqy5i{Y KuU]enC3 5wy1%/; 销货帐account sales
3'd(=hJ45$ n21Pfig W\'njN .4M8 共同计算帐项joint account
;XJK*QDN cTA8F"UGD I)xB I~x .6,+q2tyk, 未决帐项outstanding account
IL:d`Kbqf thoAEG80 l7 +#gPA ZZkxEq+D 贷方帐项credit account||creditor account
^2gDhoO_ 9uXu V$. AN!MFsk $/\b`ID 借方帐项debit account||debtor account
W\(u1>lj 4?#0fK BrW1:2w
>\ @/S6P-4 应付帐||应付未付帐account payable
<@BzF0 K!X>k CaX0Jlk* Xx;RH9YYz 应收帐||应收未收帐account receivable
U6hT*126 rsbdDTy :<-,[(@bR F1V[8I.0 新交易||新帐new account
+]n.uA-`[a U Ox$Xwp5& -IBf;"8f *wNX<R. 未决帐||老帐old account
Nhh2P4gH P)
;:t~ moQ><>/ us&!%` 现金帐cash account
)P6n,\ )ca^%(25!z E"ju<q/Q j8@Eqh 流水帐running account
jB8n\8Bs "K EB0U #+V5$ 7wt2|$Qz 暂记帐||未定帐suspense account
]Gw? DD|Gn j@0/\:
1(U
c#qOK %IS'R`;
3 过期帐||延滞帐overdue account||pastdue account
SrV+Ox lFWN[`H sPCp20x:y8 8ALvP}H 杂项帐户sundry account
Rn O%8Hk )k F/"'
o m`<Mzk.u< h+mM 详细帐单||明细表detail account
sQ65QJtt0A W11Wv& %?^T^P ,s'78Dc$ 呆帐bad account
t&UPU&tY ; Xy\7tx D_GIj$%N[ _W 41;OY 会计项目title of account
.I{b]6 _//)|.6c3 ;dl> OYGh!sW 会计薄||帐薄account-book
66<3zadJZU :ho)3kB RQI
? \?o 'iO?M'0gE# 营业报告书||损益计算表account of budiness||business report
0bxB@(NO ^4^1)' % E6n3[Z |p J)w 借贷细帐||交验帐account rendered
^yH!IRRAq mH>oF| \P]w^ I*R[8| 明细帐account stated
FjIS:9^)t5 2g1[E_? Go3EWM`Cd8 y0qrl4S)v 与…银行开立一户头to open an account with
h5WS<P 7
Xe|P1@) yfeX=h 3o%,8l, 与…银行建立交易to keep account with
78>)<$+d i rMZLc6 Q=J"#EF
s
SCE5|3j 继续记帐to keep account
]kq{9b'; 7PO3{I V0 x[sEW #k8bZ?*: 与…有交易to have an account with
t9SzZ2E $j:$
` =8$//$ 0F-X.Dq 作成会计帐||有往来帐项to make out an account with
"l!WO`.zp= jW*|Mu>2 q\ FF)H cjt<&b* 清算||清理债务to make up an account
LnIln[g: tGnBx)J| lY/{X]T.( r2}u\U4> 清洁帐目||与…停止交易to close ones account with
,/AwR?m n/#zx:d? C( 8i
0(1 =r"8J5[f 结帐to close an account
D7|[:`` 4Gs#_|! .gTla lo*OmAF 清理未付款to ask an account||to demand an account
0"7%*n."2 2g~qVT, y
G\^PD "s!!\/^9C 结清差额to balance the account with
q/U(j
&8W{ )3# gpM 0Jz H dz hw! l{yv 清算to settle an account||to liquidate an account||to square an account
~_opU(;f ^hq+
L^$^ r09gB#K4 <knf^D<" 审查帐目||监查帐目to audit an account
fB^h2 >qj.!npQD _:@~bHd zh`!x{Z?^ 检查帐目to examine an account
6.
N?=R biAI*t I\e?v`e |vW(;j6 转入A的帐户to charge the amount to As account
AGaM
&x= yg({g
" p3tu_If x/~qyX8vo 以计帐方式付款to pay on account
tUX4#{)q(j ?88k`T'EI l
e+6;'Q ZEY="pf 代理某人||为某人on ones account||on account of one
t
^_0w[ =5:L#` . x_za
R}WI xPBSJhla 为自己计算||独立帐目on ones own account
6Gt~tlt:L M)v\7a wQ1_Q8 :Z %=p:\+`VI 由某人收益并负风险on ones account and risk||for ones account and risk
MZYh44 '?| (QU:)F %v}SJEXFp [3$L}m 由某人负担for ones account||for account of one
jA'qXc+\ b\6)whh V+\L@mz; #Z;6f{yWf 按某人指示||列入某人帐户by order and for account of one
3k YVk +IS+!K0?) Wp2W:JX: V[9#+l~# 列入5月份帐目for May account
|E{tS,{OhJ 'K|Jg.2 9gu$vF]9! J#k3iE
} 编入某中帐项下to pass to the account of||to place to the account of
v %?y5w Tbf@qid e WUC-*( L# 寄出清算书to send in an account||to send in render an account
l ~bjNhk Kmk}Yz 0LX"<~3j BIu%A]e" 支票薄cheque book
)^Ha?;TS
;f]p`!]
3 .,-,@ZK S%NS7$`a 支票陈票人cheque drawer
\>B$x@-wg "-y2En |iGfX,C| | c:E)S\ 持票人cheque holder
g431+O0K1 fX:)mLnO/ [RAzKzC\M 'ycr/E&m{ 不记名支票cheque to bearer||bearer cheque
/J0YF
'}nH\?( LnwI 7uvq FW~{io]n 记名支票||认人支票cheque to order
{Df97n%h;
|UudP?E Ok0zgi }\iH ~T6 到期支票antedated cheque
wgN)*dpuI nV[0O8p2Md S=
NG J0 vb&1 S
未到期支票postdated cheque
Z(|@C(IL0\ dy}O6 \zdY$3z x|7vN E=Q 保付支票certified cheque
z1K}] z% jD<fu
n#US4&uT4A vp[;rDsIJ$ 未获兑现支票,退票returned cheque
ms(Z1ix^ w[K!
m.p,u Gz_[|,i 5PcN$r"P 横线支票crossed cheque
x5X;^.1Fr Tc3~~ X oP"X-I kPuI'EPK 普通横线general crossing
]Qu.-F#g .`ND I7S#vIMXR. }C'H@:/ 特别横线special crossing
%k"qpu +Cf w,s++bV;L QAk.~ob 空白支票blank cheque
C4].egVg
2~wIHtd @[=K`n:n_ .boBo$f
失效支票,过期支票stale cheque
)5j1;A:gr 8M~^/Zc h{5K9$9= f6*6 *= 普通支票open cheque
V~~4<?=
A qb[UA5S\` c97?+Y^ O,c}T7A'?w 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
?nwFc3qw X%sMna) N}/|B} d$?sS9"8( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
6 o!*bWh h8)m2KrZ!. )UoF
*vC( ..=WG@>$+ 支票换现金||兑现to cash a cheque
d8p<f+ <j<V{Wc |({ M8!BS N6%wHNYZ 清理票款to clear a cheque
1OOMqFn} L CBrC
vhz[ H ?\.DG`Zxc 保证兑现to certify a cheque
oj'a%mx +k<0:Fi
4Y/kf%]]A m5'nqy F 填写支票数额to fill up a cheque
oz[Mt
i* >DSD1i+N gT&s &0_7 :g~X"C1s 支票上划线to cross a cheque
z:p;Wm nPRv.h XN Gw@$ W3E7y? 开发支票to make out a cheque
+!JTEKHKH O}Mu_edM 7ZR0cJw; y8e'weK 签发支票,开立支票to draw a cheque||to issue a cheque
^NB\[ & ui .riD[,O ;_dOYG1 CxbGL 透支支票to overdraw a cheque
L}hc|(: sgfci{~ /73ANQ" k,h
/B 背书支票to endorse a cheque
\NF5)]: |?\J,h .EB
'n{zxd \3XG8J 请付票款||清付票款to pay a cheque||to honour a cheque
|x+g5~$ >[r ,X$] T)lkT? lK"m|Z 支票退票to dishonour a cheque
sg9
g5@P 76eF6N+%}t 8~j1 拒付支票to refuse a cheque
i}=n6
$,
vXyZ (8td0zq
<X"_S'O 拒付支票to stop payment of a cheque
H#:Aby-d} /*1p|c ^ 9$s~ `z) {JlSfJw! 提示要求付款to present for payment
$i|d=D&t C0gO^A.d T8NDS7&? `
#; " 见票即付持票人payable to bearer
1"S~#
((AIrE>Rr C+%6N@ [79iC$8B| 支付指定人payable to order
?bGk%jjHXM SsCV}[ 2#Du5d
`5
Iaz 已过期||无效out of date||stale
^tY
_ q (>C$8)v i\dd vLIaTr gz 请给出票人R/D||refer to drawer
~cul;bb# in7h^6?I %[x
PyqX 3QDz9KwCAw 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
IG90
mpLX u;9a/RI n;LjKE e=`=7H4P 文字与数字不一致words and figures differ
e.WKf,e"X k:8NOx|s " ]OV}yD2p Xi0fX$-, 支票
o>HU4O}
I ZBY*kr 时间已过account closed
3.6Gh|7 oSLm?Lu ~\+Bb8+hpJ OMAvJzK . 更改处应加盖印章alterations require initials
%+oqAYm+s [1e]_9)p ! ~tf0aY 54#P 1#9PE(!2
o4jh n[Fx 时间已过effects not cleared
&gcZ4gpH g(i8HU*{q }Fsr"RER@{ 6!SW]#sD 停止付款payment stopped
-$$mr U n=?wX#rEC#
-Jt36|O fZcA{$Vc]N 支票毁损cheque mutilated
^6J*:(eM frc9 N`~f77G !E| m'_x* 汇款||寄钱to remit||to send money
8tVSa
i8[ 11c\C Iu USaa#s4' _l+C0lQl= 寄票供取款||支票支付to send a cheque for payment
4o"?Q
V: 4sW'p
H @v3)N[|d 5 D=r7 寄款人a remitter
,.h@tN<C
=iH9=}aBFC mn\A)RQ [!MS1vc; 收款人a remittee
RR'sW@ , &n"# V.6pfL n`@dk_%yI 国外汇票foreign Bill
3rd8mh&l zR<fz Gs,e8ri! 9|[uie 国内汇票inland Bill
a>rDJw: fFYoZ/\ -Sn'${2 n>7aZ1Qa 跟单汇票documentary bill
,I ][ 4Gh\T`= $4~Z]-38#A SH#*Lc
空头汇票accommodation bill
bM5o-U#^ C iK+Vla`} z1
MT@G)S$ pPag@L 原始汇票original bill
-%gEND-AP z6rT<~xZtu }ijQ*ECdl jWV}Ua 改写||换新票据renewed bill
8D,*_p D6l.x]K )p1~Jx( \ x#N_h0[i 即期汇票sight bill||bill on demand
J=gFiBw (Nk[ys}%* B>m*!n:l Gyy4zK …days after date||…days after date…日后付款
_MLf58 Ox&G
[ '
|B3@9< f,Dic%$q …months after date||…months after date…月后付款
wT6zeEV~* #
Q,EL73; O!{YwE8x9 uC#@qpzy 见票后…日付款…days after sight||…days sight
Owi/e QDV+( 5B4/2q= 3Cc#{X-+ 见票后…月付款…months after sight||…months sight
'ScvteQ {.jW"0U ;l0dx$w u;-fG9xs 同组票据set of bills
=gM@[2 ZI
c.MNq =3w;<1 ?'
OM&GypP6& 单张汇票sola of exchange||sole of exchange
`HkNO@N[
qrw )3:0TFS}}k ybE2N 远期汇票usance bill||bill at usance
w,FPL&{ `>)Ge](oN %J^x `P CL4N/[UM 长期汇票long bill
3S7"P$q ]{\ttb%GX Dz6xx? Tgr,1)T 短期汇票short bill
E6 -*2U)k+ {XmCG%%L \>-
M&C nwUz}em?O 逾期汇票overdue bill
;x/eb g
8$
u"92 >9dD7FH ggx_h 宽限日期days of grace
^x: lB> BA]$Fi.Mw i#`q<+/q \MOwp@|y 电汇telegraphic transfer (T.T)
F^NK"<tW /D3{EjUE= `Zm6e!dH- Tn#Co$< 邮汇postal order||postal note (Am.)||post office order||money order
yQD>7%x w31
Ox1>s F+V!p4G LZRg%3.E 本票promissory note (P/N)
GBbnR:hM j )6 :pqUUZ6x& &3[oM)-V 押汇负责书||押汇保证书letter of hypothecation
3S:Lce'f tX{yR'Qhu qUkMNo3 bP&QFc 副保||抵押品||付属担保物collateral security
L=4+rshl!_ {ar
qcILr
EO&Q FmL]|~ 担保书trust receipt||letter of indemnity
D(AH3`*|# 9{toPED j~Aq-8R= &0F' Ca 承兑||认付acceptance
Qd[_W^QI ~zqb{o^pT &]nx^C8V; FlBhCZ|^ 单张承兑general acceptance
$.SBW=^V 8D='N`cN+ $5R2QNg n oN7SmP_ 有条件承兑qualified acceptance
1qRquY lB,1dw2(T ;w7 mr1 %71i&T F 附条件认付conditional acceptance
qO#3{kW <RGH+4LF ^3;B4tj[ B/twak\ 部分认付partial acceptance
x< A-Ws{^V