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。
!<UJ6
t} 会计报表statement of account
G NS`.fS j:}D Bk
0]D{V
a =)E,8L 往来帐目account current
H)aQ3T4N5 w|CZ7|6 Qc[3Fq,f h.!}3\Y 现在往来帐||存款额current accout
@h*fFiY&{ +uBLk0/)> q~@]W= t=*@yQ
nB 销货帐account sales
/s-A?lw^2 P
i Fm| UG'bOF4 zNY)' 共同计算帐项joint account
`xz<>g9e 6Z`R#d #I kPQtQh]y% Ja SI^go 未决帐项outstanding account
Yp0/Ab(v N`E-+9L) [HN|\afz ? tfT8$ 贷方帐项credit account||creditor account
7HVZZ!>~ gORJWQv 557(EM
%lX%8Z$v 借方帐项debit account||debtor account
.i^7|o: 2 o#,kGd mKT>,M LGc&o]k 应付帐||应付未付帐account payable
:K
~
PlYm& Dw7vv]+ S ,v&L:a 应收帐||应收未收帐account receivable
Kf 2jD4z} `]LSbS XX1Il;1G# '|7Woxl9 新交易||新帐new account
LTJc,3\, x!_<z'' zE)~0v4 j
F-v%? 未决帐||老帐old account
-k(CJ5H9 SxK:]Aw Z_gC&7+ k|BHnj 现金帐cash account
1
5$4&=O bu&t'?zx! 341?0%= U$H@ jJ* 流水帐running account
)HD`O~M> l;sy0S"DO] eZr&x~]
-w \v6M:KR5/ 暂记帐||未定帐suspense account
x f4{r+
@HBEt^! M0|'f' c9j*n;Q 过期帐||延滞帐overdue account||pastdue account
](eN@Xi&@ =`Y.=RL+'n YF:2>w< rdnRBFt 杂项帐户sundry account
Z+pom7A"E DFO7uw1 dr{y0`CCN yAL1O94 详细帐单||明细表detail account
z
q1mmFIO j#0j)k2Q ;WT{|z I
_i6-<c.Q 呆帐bad account
Dml*T(WM> [!^-J}^g~\ (-NHxo IMnP[WA! 会计项目title of account
/D_+{dtE 5cK@WE: x'Pi5NRE mL~z~w*s 会计薄||帐薄account-book
7n)&FXK` >x3ug]Bu DWt*jX * :)jJge&^p 营业报告书||损益计算表account of budiness||business report
ha;l(U> 7@a 0$coP 7GZgu$' zH=!*[d8 借贷细帐||交验帐account rendered
G6K
< #JA}3] )a=/8ofe Je4Z(kj 0 明细帐account stated
"0jJh^vk &X`u9 V rZ_>`}O2 Lc<eRVNd, 与…银行开立一户头to open an account with
g8ES8SM .Qt4&B kqvow3u
%HtuR2#ca 与…银行建立交易to keep account with
|m,VTViv;i ZX
b}91rzt iy\KzoB *jzLFuWIG 继续记帐to keep account
\'19BAm' *.f2VQ~H v_PdOp[
k LT+3q%W.UC 与…有交易to have an account with
+TN9ujL6@ ^T4Ay=~{ 1'6cGpZY 0MIUI<;j 作成会计帐||有往来帐项to make out an account with
%-;bu| i(2y:U3[@ WV kR56 Gie@JX 清算||清理债务to make up an account
i}TwOy<4s }bB`(B,m f?Bj _z qH%")7> 清洁帐目||与…停止交易to close ones account with
`GQ{*_- eIPG#A @?B6aD|jE OIaYHA 结帐to close an account
sCH)gr@gJ^ }4%/pOi:f A q#/2t (7$$; 清理未付款to ask an account||to demand an account
^9"KTZc-* %4>x!{jwV UWG+#,1J.\ nl/UdgI 结清差额to balance the account with
]]iO- }
~krS#\ (!K+P[g Edt}",s7 清算to settle an account||to liquidate an account||to square an account
&hZwZgV+3 O ++/ry%k `U`#I,Ln[ K <`>O,
F 审查帐目||监查帐目to audit an account
"/x_>ui1F utO.WfWP :iY$82wQ OOy}]uYF` 检查帐目to examine an account
"-i#BjZl/ X,fu! ZykrQ\q9 ?F$6;N6x 转入A的帐户to charge the amount to As account
Z>A{i?#m setLdEi |KG&HNfP- 66ohmP@04Z 以计帐方式付款to pay on account
Q .RO P2k7M(I_& RR25Q.c z-u?s`k** 代理某人||为某人on ones account||on account of one
\aSz2lxEHn 9R]](g# sB7" 0M {7#03 k 为自己计算||独立帐目on ones own account
.)PqN s: Enj_tJs 2cnj@E:5l Lar r}o= 由某人收益并负风险on ones account and risk||for ones account and risk
hLuJWjCV G%hO\EO e@
oWwhpE E 5kF^P 由某人负担for ones account||for account of one
n9}RW;N+u 3VP $x@AV wGXwzU R^{xwI 按某人指示||列入某人帐户by order and for account of one
/7p>7q9g |cTpw1%I~ #8?^C]*{0 \graMu}- 列入5月份帐目for May account
Ml`vx sJ6a7A8) k,_i#9X W^R'@ 编入某中帐项下to pass to the account of||to place to the account of
vfbe$4mH +i)AS0?d .uDM_ 34 Vipp /WV 寄出清算书to send in an account||to send in render an account
d.\PS9l M_&4]\PkCy BI/y<6#rR
T&/_e
支票薄cheque book
OOLe[P3J3 0zV 4`y plku-O;] JD&U}dJ 支票陈票人cheque drawer
~07RFR U"x~Jb3]O on50+)uN 3H'*?|Y(# 持票人cheque holder
QNJ\!+,HV RZ6~c{ [Yvsa,2 UPO^V:.R4 不记名支票cheque to bearer||bearer cheque
_80ns&q +S0u=u65 6+ANAk
)Pa*+ew7 记名支票||认人支票cheque to order
msG3~@q |8'B/
p= ~,Mr0 ^H'kHl'F 到期支票antedated cheque
"G kI5! d#7]hF ^BNp`x;;` ?%;B`2 nDR 未到期支票postdated cheque
#^;s<YZ` TK %<a/ ITQ9(W
Un -fQX4'3R 保付支票certified cheque
3.~h6r5- X#7}c5^Y z+Z%H#9e u#!GMZJN 未获兑现支票,退票returned cheque
Q>[Ce3 .t:DvB LV\ieM <vLdBfw&N 横线支票crossed cheque
8E
9{
Gf )^(P@D.L Z?C4a} Yg|"- 普通横线general crossing
g~|y$T
,| <jjq) F`3^wHw^ )1K! [W}t 特别横线special crossing
e
SK((T 3F
uCW /khnl9~+ <H-tZDh5 空白支票blank cheque
-B,c B ysl8LK
,b4~!V 3Mxz_~ 失效支票,过期支票stale cheque
1oB$u!6P
*F|i&2 qKA_A% =!YP$hf Y 普通支票open cheque
bu_/R~&3{ /!-J53K |;~nI'0O]) Dl&PL 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
*b:u*`@ b24di L2<+#O# %kJh6J 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
TG4^_nRl !2#\| NJk yr%yy+(.k \4/:^T}* 支票换现金||兑现to cash a cheque
@|E;}:?u P:>'
"w C0eDf |1lf(\T_ 清理票款to clear a cheque
9}.,2JE k"5`
: qL T\)dt?Tv#\ (I>HWRH 保证兑现to certify a cheque
+<GrRYbC `!<x
"xKu >G<4Ro" Tw}@
+- 填写支票数额to fill up a cheque
<=$rU232} ix(U:'{ ;tXB46
/L)?> tg 支票上划线to cross a cheque
B,r5kQI4 '_k >*trV e',hC0&S
l#tS.+B7 开发支票to make out a cheque
b=V)?"e- jkZ_c! 7zOhyl? dko [ 签发支票,开立支票to draw a cheque||to issue a cheque
Q-M
rH Z@<q/2
).| u![4=w bta0?O
# 透支支票to overdraw a cheque
N9`y,Cos0 mipi]*ZfXE yBr$
0$ T_3V/)%@ 背书支票to endorse a cheque
Up_>y>x M|1eqR%x-? t^`<*H j7Q
BU 请付票款||清付票款to pay a cheque||to honour a cheque
>&*6Fqd H?rSP0. V;M3z9xd C
}x4#bNK 支票退票to dishonour a cheque
}K#iCby4 rd|@*^k ;5&k/CB1 }".\
4B$n 拒付支票to refuse a cheque
(k7; ]$* $0 e}{8a9J<%_ Bq~AU# 拒付支票to stop payment of a cheque
!O 0ZD4/{4 *5ka.=Qs \9dz&H fs]#/* RR 提示要求付款to present for payment
=YS!soO 8Uj68Jl? !X \Sp} 4v rm&k 见票即付持票人payable to bearer
sV9{4T~#| [V!^\g\6 $#6Fnhh} e_fg s>o`( 支付指定人payable to order
>WGX|"!" -~QlHp&SY |NphG| \#h})` 已过期||无效out of date||stale
4<=eK7;XR GV `idFd ?^e*UJNM E9~&f^f 请给出票人R/D||refer to drawer
$i1>?pb3 `R4W4h'I xEd#~`Jmr 2dp*>F0L 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+lY\r + ; b;&Yw-\nZ; /NPl2\ o. oT9XJwqnv 文字与数字不一致words and figures differ
DYy@t^sC qiwQUm{ YyX^lL_ cG~_EX$ 支票
zWKrt.Dg
VNOK>+ 时间已过account closed
7;$L&X tA;ZW2$# 8ESk
G RPScP 更改处应加盖印章alterations require initials
+#i,87 P~b%;*m}8 a8lo!e9q N@%xLJF=N> |zr)hC
]ci|$@V 时间已过effects not cleared
0*]<RM v]d?6g z~A(IQO )nbyV a 停止付款payment stopped
s525`Q; R[ +]d|L %Pt[3> !Cv<>_N). 支票毁损cheque mutilated
Nt,]00
S\w /ab K/8ZQ
"~i#9L/H 6P/9Vh j' 汇款||寄钱to remit||to send money
\sXmMc zL[U; c+\Gd}IJq :
u|UVp5 寄票供取款||支票支付to send a cheque for payment
^HU=E@ G1n>@Y'j'' .,iw2: #!F8n` C- 寄款人a remitter
JqH.QnKcv `zvT5=*-# #f jX|b X~/9Vd g 收款人a remittee
%CfTqbB iaq:5||, vr]dRStr 5Dh&ez`oR' 国外汇票foreign Bill
qkyX*_} 5D q{"@E dsft=t8s E rRMiT 国内汇票inland Bill
jak|LOp @tU>~y{E RWEgUDX^/ EWvid4QEi 跟单汇票documentary bill
a6K$omu &opH\wa Ni;{\"Gt 70 DQ/b 空头汇票accommodation bill
*Sp O|*' rt4|GVa jind!@}! Q0oDl8~ 原始汇票original bill
hc~#l # =F;^^VX QH56
tQq MJk:s[o 改写||换新票据renewed bill
?(XX J5r
L7 {gq:sj> TuT= 即期汇票sight bill||bill on demand
(>/Dw|,m m:o$|7r (4/`@;[ -1Ki7|0, …days after date||…days after date…日后付款
I5AjEp EC&1
9 Ql!6I ( gcY~_'&u …months after date||…months after date…月后付款
[_z2z6
Mdq'> <ajL 6(RqR q.Aw!]:! 见票后…日付款…days after sight||…days sight
?%TM7Z4 UHm+5%ZC )fcpE,g' |kRx[UL 见票后…月付款…months after sight||…months sight
Sr-^faL >!WBlSy SX<>6vH& xo@/k 同组票据set of bills
(%^TTe
KLM^O$= AI`1N%Owi oz7udY=]0 单张汇票sola of exchange||sole of exchange
Bk(XJAjY )e$-B]>7z +=F);;! `E%d$ 远期汇票usance bill||bill at usance
.*..pf|/ CMB$RLf 5+PBS)pJ]% kT3;%D^ 长期汇票long bill
4zvU"np 6O?S r, +(hwe
jyC ;R>42
qYF 短期汇票short bill
q+=@kXs>+ I.0Usa"z %y~]3XWik krT!AfeV 逾期汇票overdue bill
'g,
x}6
WN?`Od:y fXR_)d @G&xq"Fg7 宽限日期days of grace
K":tr~V; 9S`b7U=P M(gWd8?# 7o%|R2mL} 电汇telegraphic transfer (T.T)
;-w PXXR iV$75Atk \^Q)`Lqp:g n/|`Dz. 邮汇postal order||postal note (Am.)||post office order||money order
6aK2{-+ 'wHkE/83 1T^L) %&p_ 23?0'AU 本票promissory note (P/N)
?d'9TOlD {dH<Un(4Z m.X+sP-e L{ ^@O0S 押汇负责书||押汇保证书letter of hypothecation
xVo)!83+Q mqxy(zS] |xC
TX >dH*FZ:c 副保||抵押品||付属担保物collateral security
\?IwR]@y gDBQ\vM8 Z1}zf(JU y.NArN|% 担保书trust receipt||letter of indemnity
[wxI
X {; ~i
q @_Oe`j^ meWq9:z 承兑||认付acceptance
LR.+CxQ 2fA9L _:0 "C|l3X' r\D8_S_ 单张承兑general acceptance
xL"o)]a= -w0>4JDs `h]f( .OUE'5e p 有条件承兑qualified acceptance
<08 V-
<;"=ah7A |a\TUzq 2C&%UZim;P 附条件认付conditional acceptance
)o,0aGo>Of Rb*\A7o|; >C66X?0cd p-Btbhv 部分认付partial acceptance
xz'd5 re%