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。
sw=JUfAhy 会计报表statement of account
d
0H &k_wqV iXG>j.w{79 mD ^qx0o< 往来帐目account current
#iRyjD Zy!)8<Cgm' :EQme0OW C+L_61 现在往来帐||存款额current accout
9znx
1AsN }`<>$2b +GYI2 N?2#YTjR 销货帐account sales
U Qi^udGFD FVC2 XxP mSk :7ozZ aG8D%i0 共同计算帐项joint account
qm'C^X? |0%4Gk); ,
SJK |qy"%W@ 未决帐项outstanding account
U$/Hp#~X M::IE|h yhkQFB%gv @aiLGw
h 贷方帐项credit account||creditor account
A9qO2kq7_ PgG |7=' )QSt7g|OF mBpsgm:g^ 借方帐项debit account||debtor account
n6!Ihip$ Hdq/E>u uuUVE/^V' 2YE]?!
应付帐||应付未付帐account payable
P8,{k /c$Ht
fD#&: ) .e
_D3Xp< 应收帐||应收未收帐account receivable
J6[
"
j ?k:])^G5 CN$A-sjZ = C'e1=] 新交易||新帐new account
tzW<&^ " ;R3260 SAll9W
4 %oCjZ"ke 未决帐||老帐old account
:UhFou_D4l :{xN33@6\X 76i
rb!- H+#wj|,+\ 现金帐cash account
xu?QK6D: w)m0Z4* |nH
0~P#! kN9sug^ 流水帐running account
^<
/vbF V\M!]Nnxr V+a%,sI 'Rh>w=wB' 暂记帐||未定帐suspense account
/XW0`FF ZesD( *ckrn>E{h {O&liU4 过期帐||延滞帐overdue account||pastdue account
e>zk3\D! (z1%lZ}( SQ
KY;p Ah>krE0t 杂项帐户sundry account
rDx],O _ 2#:]%y;\ ^)IL<S&h zl#&Qm4Ot 详细帐单||明细表detail account
qM:)daS1w y0&HXX#\
JdYF&~ i+x6aQ24 呆帐bad account
x>9EVa
) yzNX2u1 4%v+ark8 |p4OlUq 会计项目title of account
Lr\ B 5NF&LM;i( MJ"Mn^:/ Mjvso0zj 会计薄||帐薄account-book
cf!k
9x9Z t02"v4_i E|4XQ|B@ K9M.+d4 营业报告书||损益计算表account of budiness||business report
Q|<?$.FN"8 8kc'|F\ g~H?l3v <$ZT]p
T 借贷细帐||交验帐account rendered
-Us% g &?`&X=Q Z%9^6kdY .z>." ` 明细帐account stated
geN%rD :=7 '
1H h-rj 2P=~3g* 与…银行开立一户头to open an account with
%=<NqINM[ ;,})VoC\! Lpbn@y26< (@o
/>T 与…银行建立交易to keep account with
Y*}>tD; +}0*_VW :(p
rx
M)pi)$&c 继续记帐to keep account
VdOd:w h> %JG'DV j<P%Uy+ uv!qE1z@': 与…有交易to have an account with
RF2XJJ RTY4%6
]O >`|uc wP':B
AQ4U 作成会计帐||有往来帐项to make out an account with
6ch[B`[h, KdpJ[[Ug/ q<uLBaL_]r 3M*[a~ 清算||清理债务to make up an account
4KSN;G nJ})6/gK
RWQW/Gwx S|4/C 清洁帐目||与…停止交易to close ones account with
B@v H1T 4H=s
D
t P1 >X5: CPeK0(7Zh 结帐to close an account
K$GXXE` o5XUDDi qTMz6D!Q ^JDV4>S\ 清理未付款to ask an account||to demand an account
uWj-tzu /=(FM c qyh#uWe oP75|p 结清差额to balance the account with
T2; 9 4:
PP[2? r3vj o( D?F5o^e"h< 清算to settle an account||to liquidate an account||to square an account
&Q+V I/p %9Fg1LH42r h5keYBA XJ?z{gXJ 审查帐目||监查帐目to audit an account
)9Ojvp=#r: EoCwS IEf^.Z +r P<m 检查帐目to examine an account
cS7
!,XC ZSt
ww{Z Q^w]Nj(e_
"<h#Z( 转入A的帐户to charge the amount to As account
rO%+)M$A E8<i PTJs c6)zx
b o9\m?~g!E 以计帐方式付款to pay on account
i~L7h=__ to=##&ld< ^v|!(h\ZC hzo,.hS's 代理某人||为某人on ones account||on account of one
qW >J-,61/ W)hby
`k +0 |0X {v @cGql=t 为自己计算||独立帐目on ones own account
:+!b8[?Z Oh4WYDyT
CnYX\^Ow k8V0-.UL} 由某人收益并负风险on ones account and risk||for ones account and risk
e'&{KD,-T W%cPX0 QjU"|$ Ft!~w#&- 由某人负担for ones account||for account of one
y<(.,Nb8 `VN<6o( our5k )D*xOajo+l 按某人指示||列入某人帐户by order and for account of one
cA2]VL.r>C iNSJOS CNYchE,} R"([Y#>m 列入5月份帐目for May account
sTyGi1 ^]gl#&"D oX,M;;Yq 6^Vf 5W{ 编入某中帐项下to pass to the account of||to place to the account of
i( HhL& _4Pi> RBwV+X[B c= uORt> 寄出清算书to send in an account||to send in render an account
vq:j?
7 ?K 0V#aq |-D. 92Iv'(1ba 支票薄cheque book
9~I WGj? LJ3UB /]&1 XT? w2[R&hJ 支票陈票人cheque drawer
JH#+
E04# 9k
&$bC+Q ]S ,GHPEN $*R9LPpk+ 持票人cheque holder
@oNrR$7 %xz02$k c 3dZ1v
&KWh5S@w 不记名支票cheque to bearer||bearer cheque
N0C5FSH 6I0MJpLW l/LUwDI{ o+&sodt|` 记名支票||认人支票cheque to order
i,T{SV
Rw`s O:eZ $49tV?q5 [^f`D%8o 到期支票antedated cheque
QNFrkel *p^MAk9
= >2/zL.O d+'+z %s% 未到期支票postdated cheque
U"]i.J1 m>_'f{&u )j'b7)W\ S
\m]z e 保付支票certified cheque
C2v7( ."O(Ig[ ,<7f5qg"' w5Xdq_e3 未获兑现支票,退票returned cheque
IYPLitT ZlzFmNe60 cS"6%:hQ u 6+ 横线支票crossed cheque
RP9||PFS~~ qDW/8b\ ^ d?n~9_9e V*~5*OwB 普通横线general crossing
>smaR^m Jo@9f(hq XQA2uR4h plq\D.C 特别横线special crossing
'4rgIs3=x" \+\h<D-5 sBwgl9 nj[6c 空白支票blank cheque
Fh'Jb*|Q "x11 YM{F rgCId@R uu>g(q?4II 失效支票,过期支票stale cheque
`*a,8M% ^BZdR<; iu 'yB LFC k6 R 普通支票open cheque
z$NLFJvy_- uRIr,U^ <#UvLll w'!
gLta 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Sa0\93oa -_3.]o/J !ktr|9Bl `
T!O
)5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
X {$gdz8S9 ~EBZlTN "
Xqj%\ jcj)9;n=! 支票换现金||兑现to cash a cheque
R+\5hI@ >i #?9oA4Q ":Q^/;D}U KR*/ye G!E 清理票款to clear a cheque
ZD/!C9:&.0 = 4If7 f} apn= D+V^nCcx% 保证兑现to certify a cheque
c1`o3gb F2&KTK }\W3a_,v) ,RZktWW_ 填写支票数额to fill up a cheque
S(Pal/-" Buo1o&& Q7C'O @ VioVtP0
支票上划线to cross a cheque
(.c?)_G, pr2
d}~q4{ E-x(5^b" Y9WH% 开发支票to make out a cheque
e\89;) d+(~{xK: (w.B_9# AA66^/t 签发支票,开立支票to draw a cheque||to issue a cheque
<AVpFy
@*oi1_q z|9 ^T@) vn8Ez6<27 透支支票to overdraw a cheque
m*'#`v Ibb . &e,8 NM4 n eRGip2^cq+ 背书支票to endorse a cheque
qAm%h\ 7
MfpZgC -x7L8Wj Z'EZ PuZ!' 请付票款||清付票款to pay a cheque||to honour a cheque
' o5,P/6 csC3Wm{v R}0cO^V (i`DUF'#y 支票退票to dishonour a cheque
I=1tf;Bsi s:jwwE2 S4 Rv6{r: A`@we 拒付支票to refuse a cheque
h\1_$ac A >x{\ u+Li'Ug V3j
x{BXs2 拒付支票to stop payment of a cheque
P"- ,^?6 rO-Tr MW p^. DzYno-]A] 提示要求付款to present for payment
-X |G
r6^DD$X bC&_OU: !_]WUQvV? 见票即付持票人payable to bearer
L<E`~\C' [P[syi#]t jtZ@`io [p]Ayo$~ 支付指定人payable to order
t?/#:
J*_7 %1#5
7- Tj.;\a|d 2qN6{+] 已过期||无效out of date||stale
ZJ!/49c*> Jl}$)' s |qB; bzZEwMc6 请给出票人R/D||refer to drawer
u tQ_!3u
wZ*m 4Jw0m#UN1 iX4/;2B=
, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
=6? 3c\ M'*
Y JL]6o8x ; LTc4t 文字与数字不一致words and figures differ
WhvO-WF BM:je(*p [/#;u*n wKwireOs 支票
L!5%;!>.P
65MR(+3 时间已过account closed
/VJ[1o^ Z,ag5 w`]L /\2 s%b* lqu1H& 更改处应加盖印章alterations require initials
xHI
>CNC, oZ!rK/qoA p7|~x@q+ n-p|7N #SQFI;zj
V
"
I+E 时间已过effects not cleared
M@
mCBcbN W|~Ehg JgEpqA12 #Jg)HU9
停止付款payment stopped
H+-9R I,.>tC g,9o'fs`x 5&6S["lt 支票毁损cheque mutilated
eja_+`cJ Uw4KdC GYCc)Guc .|cQ0:B[ 汇款||寄钱to remit||to send money
\Z<' u; i9W@$I,f 3
%'$AM}+s v dyu =*Y 寄票供取款||支票支付to send a cheque for payment
zZseK :rw
F5 jF{zcYU 2{g~6U. 寄款人a remitter
H$WuT;cTE p)d'yj <T<?7SE+ 'Aai.PE: 收款人a remittee
|no '^ mM1\s>o umK~K!i
\,lgv 国外汇票foreign Bill
;L++H5Kz6 PWx2<t<;9 ,H\EPmNHK $!ka8)
~ 国内汇票inland Bill
vfm|?\ %YA=W=Yd 4 mPCAA7 <
e)3 j6F! 跟单汇票documentary bill
5q}680s9+ Sr/"'w; x-mRPH g#T8WX{(V 空头汇票accommodation bill
T)qD}hl D?;$:D" n;y<!L7 SX$v&L< 原始汇票original bill
S~/zBFo- +m]$P,yMt D~G24k6b3 F2:?lmhL< 改写||换新票据renewed bill
6m|j "m &%$r3ePwc 1|Us"GQ(n 98x]x:mgI_ 即期汇票sight bill||bill on demand
b<~\IPY *O+G}_} M9[Fx=
qY Rku9? zf^ …days after date||…days after date…日后付款
ehPrxIyC 4&2aJ_ 2y ng;,;o. udMDE=1~L …months after date||…months after date…月后付款
~8o's` '!I^Lfz-Z ]4ya$%A d:|X|0#\uH 见票后…日付款…days after sight||…days sight
6V
KsX+sd KW
]/u TLU^ad#9E k,LeBCqGcb 见票后…月付款…months after sight||…months sight
4N|^Joi 9#IKb:9k _pnJ/YE 3i/$YX5@ 同组票据set of bills
lED-Jo2 xv4_q-r[ JBo/<W#| Py3Xvudv 单张汇票sola of exchange||sole of exchange
Fc%@ wO;\,zU .^6"nnfA# , |,DXw 远期汇票usance bill||bill at usance
n[H3b} X>(? !~u;CMR -{dsl|Dl 长期汇票long bill
(,#Rj$W {+_pyL id="\12Bw *4"s,1?@BG 短期汇票short bill
hqd}L~o: Hr |De8#f Av:5v3% fgVeB;k| 逾期汇票overdue bill
S-&[Tp+N /ldE (!^n 0wU8PZ Nj R}'kF63u* 宽限日期days of grace
Yq-N
k:H| UT|FV
twO 'yu M=Pb O:cta/M 电汇telegraphic transfer (T.T)
k7yQEU ;+t~$5
J*?BwmD'8 !r]elX 邮汇postal order||postal note (Am.)||post office order||money order
]:m>pI*z. L8("1_ }YH@T]O} BQq,,i8H 本票promissory note (P/N)
_R-[*ucq KLK
'_)|CT uKHkC.g E~Eh'>Y(B 押汇负责书||押汇保证书letter of hypothecation
R{uq8NA- W 4)./d2/E SV*h9LL ij i<+oul 副保||抵押品||付属担保物collateral security
HQlhT lL_M=td8W T|
dQY~n~ *vqlY[2Ax 担保书trust receipt||letter of indemnity
G?e"A0, |y=; #A bkk1_X Ej\EuX 承兑||认付acceptance
$K1 /^ T7`9[ &(a#I]`9M Rd7[e^HSN 单张承兑general acceptance
k9H7(nS{ VU6nu4 +rse,b&U( D5x }V 有条件承兑qualified acceptance
NfqJ>[}I+ Qwl=/<p1 Cj^:8 ?% &iCE/ 附条件认付conditional acceptance
9i4!^DM_ Y
Y4"
r\V ;O` \rP5w P9h]Bu 部分认付partial acceptance
k{_ Op/k}V