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。
l_tr,3_w 会计报表statement of account
Fm}#KE0 y'\BpP QHOA__? ^<X+t&!z 往来帐目account current
PI_MSiYQ 7PQ03dtfg [>+R|;ln u[nx?! 现在往来帐||存款额current accout
f P'qUN tPu0r],`o Y_m/? [: '&/ 35d9|* 销货帐account sales
A[lbBR ct,
B0(] 9gNQ,c
\gT l&3f<e 共同计算帐项joint account
U9k;)fK
*Ju$A *J^l
r"%c 533n
z8&9@ 未决帐项outstanding account
TG4?"0`I5 {
FVLH:{U^ )~/;Xl#b- K@av32{ 贷方帐项credit account||creditor account
kA3nhBH B*=m%NXf GIXxOea1 =eG?O7z& 借方帐项debit account||debtor account
n^F:p*)Q% 7&oT}Z j8Nl'" 7{<:g! 应付帐||应付未付帐account payable
R^8L^8EL UcaLi& 1, 5"sQ$ .|>zQ(7YC 应收帐||应收未收帐account receivable
@J J,$? Axb,{X[6g 6z;C~_BV I+nKaN+8i
新交易||新帐new account
<}e2\x
j1/.3\ h SGI y X%q7ex 未决帐||老帐old account
h)S223[ X|o;*J]( 5:3%RTLG `re9-HM 现金帐cash account
M0Eq
7:Ba {NmpTb %:61@< J\7ukm"9 流水帐running account
xd[GJ;xvs T-"zK r! &8kc0Z@y sK1YmB :~a 暂记帐||未定帐suspense account
ZR
|)+W; -P I$SA, ;%-f>'KhI7 Af*e:}} 过期帐||延滞帐overdue account||pastdue account
\}CQo0v 2|="!c8K 8:W,"" #&Xr2?E@ 杂项帐户sundry account
jC<1bf$K l,z#
:k UNx|+ Xr?(w(3 详细帐单||明细表detail account
=m<; Jx5 >j5,Z] jg2UX 4 h}03 oG 呆帐bad account
f?KHp
| a/})X[2 }b$?t7Q) q_0So} 会计项目title of account
!Q-h#']~L _e2=BE`W) fW/G_ YIP /N 会计薄||帐薄account-book
h$F.(N IYe RQaB_bg7 =bn(9Gm!J ,tt
.oF|
营业报告书||损益计算表account of budiness||business report
4r'QP .h z]/;? i5f8}`w Y|'0bujr 借贷细帐||交验帐account rendered
hxwo<wEg 0F"W~OQ6 s^atBqw, 'Vgd
Qp$L$ 明细帐account stated
L5
+X& Iq76JJuCb Qqp_(5S|> Se0!-NUK0 与…银行开立一户头to open an account with
79DzrLu DC&3=Nd U9?fUS AXnuXa(j 与…银行建立交易to keep account with
bc+~g>o Yf=
an
`" ]lT8Z-h@ H@+1I?l 继续记帐to keep account
\&{a/e2:S RA%=_wPD
+ lpjeEawo4 Q9i&]V[` 与…有交易to have an account with
w^AY= Fc :,@"I$>*/ )bd)noZi {7'Evfn) 作成会计帐||有往来帐项to make out an account with
@3^D
[ qjcPJ O c[F l
x'^vK% F 清算||清理债务to make up an account
uwL^Tq}Yh r<%ua6@ I pp#{'Do ab}Kt($ 清洁帐目||与…停止交易to close ones account with
Wz8MV -D 4# L}& D]?eRO9' y;\m1o2 结帐to close an account
jkQ%b.a |;(95 Q[vQT?J7 Jbv[Ql# 清理未付款to ask an account||to demand an account
s~z~9#G(6 gNWTzz<[f> rexNsKRK_ vcmB)P-T`O 结清差额to balance the account with
s|`Z V^R #`HY"-7m_ ~6Xr^An/Z j`D%
Wx_ 清算to settle an account||to liquidate an account||to square an account
mTj?W$+r 5LX%S .CW eT'Z;ZO hZ[(Ik]*Zd 审查帐目||监查帐目to audit an account
Z!& u_ 'vX:)ZD i fi,h`mdT? n9 %&HDl4 检查帐目to examine an account
anzt;V.;Y oSl@EI LmZ"_ joRrsxFU 转入A的帐户to charge the amount to As account
\) FFV-k5 Wik8V 0( rRQKW_9mB zR!p-
7_w 以计帐方式付款to pay on account
4lF(..Ix 4Zn" K}q mm:g9j ubQbEv{(, 代理某人||为某人on ones account||on account of one
@}<b42 9 WO|g[Y3
Tb[1\ fEB&)mM 为自己计算||独立帐目on ones own account
Bnfp
_SM R_zQiSwG< SjL&\), ZnAXb S 由某人收益并负风险on ones account and risk||for ones account and risk
@OGHS}-\ :pCv!g2 .Cz9?]jyI BW x=Q 由某人负担for ones account||for account of one
=#>F' A )>]@@Trx n)uck5 ;i,3KJ[L 按某人指示||列入某人帐户by order and for account of one
eUVhNg ~wFiq)v( .Y5o&at6s fZgEJsr
列入5月份帐目for May account
+pY--5t $4:Se#nl sKwUY{u\M H7{I[>: 编入某中帐项下to pass to the account of||to place to the account of
gLK _b;
:
IwVdx^9 Pk{%2\%&2 XI\P#" 寄出清算书to send in an account||to send in render an account
-R-yr.$j* e|d~&Bk0 phi
9/tO\u f;=<$Y>i 支票薄cheque book
y#{v\h
Cz n+57# pS7 #SX-Y)> 1@ rHp2I6.0a 支票陈票人cheque drawer
)?;+<, 'Bwv-J [.'9Sw rlQ=rNrG&E 持票人cheque holder
O_ d[{e=5` cBtQ2,<6 )?{jD 0=k 不记名支票cheque to bearer||bearer cheque
PY
MofQaZ [=TD)o>W(p <!q_
C5>XJ K/0Wp % 记名支票||认人支票cheque to order
-sxu7I oc"7|YG 97
k}{tG zG)vmysJf 到期支票antedated cheque
q.bxnta" 3}lIY7O 2j&0U!DX OCELG~ 未到期支票postdated cheque
j@R"AP}
DN;|?oNZ :3[;9xCHj ?&-$Zog 保付支票certified cheque
Dn#^-,H yRR[M@Y p$}/~5b}4 |RL\2j| 未获兑现支票,退票returned cheque
e F)my b(\Mi_J /\MkH\zg ,uPN\`.u8 横线支票crossed cheque
W[:CCCDL $IqubC>O On0,#i= +DaKP)H\: 普通横线general crossing
+~"(Wooi Q<Qd*v&- m=25HH7enb w:ASB>,! 特别横线special crossing
DWS#q|j`" e>x+Xj1 kqjj&{vPFJ (}rBnD 空白支票blank cheque
f!F5d1N LqLhZBU9 .hJcK/m 2(5/#$t 失效支票,过期支票stale cheque
ux~=}{tz <
cxe &3Lhb}m 2BiFP|| 普通支票open cheque
}tL]EW^ |I;]fH,+ r>gf&/Pl Qq%~e41ec 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`A#0If %, S{9q ^<_rE- k KquuM ]5S 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
'e_e*.z3 w3#0kl xo4lM RKZBI?@4 支票换现金||兑现to cash a cheque
}a;H2&bu Ezev
^O] 0oZZLi Q.fUpa v 清理票款to clear a cheque
}$[@* Ta$55K0 wYLodMaYH jz Siw z 保证兑现to certify a cheque
B6@q
`Bmw. $)~ :H- qMoo#UX Bw~jqDZ}| 填写支票数额to fill up a cheque
U2LD_-HZ lI~8[[$xd >cpv4Pgm <oi'yr 支票上划线to cross a cheque
NwdrJw9 e.^?hwl KyQTrl.qdl OT(0~,.GJ 开发支票to make out a cheque
~0[(-4MA UFLx'VXd =k,?+h~ E;9J7Q
4 签发支票,开立支票to draw a cheque||to issue a cheque
+
)z5ai0m (P=WKZMPN g7^|(!Y% 0FLCN!i1 透支支票to overdraw a cheque
^IyYck'y+ w~:F? A@Lr(L .R#-u/6g( 背书支票to endorse a cheque
_q}Cnp5 'p78^4'PL 2h#.:!/SMw \B:k|Pw6~ 请付票款||清付票款to pay a cheque||to honour a cheque
j9yOkaVEg NEPK q/Vl>t R]o0V*n 支票退票to dishonour a cheque
hS*&p0YV~M 8B]\;m !@wUARQ U|{ 4=[ 拒付支票to refuse a cheque
ExN$J t)uxW
7 rqnxR q G
9V2(P 拒付支票to stop payment of a cheque
fJ0V|o 8aC=k@YE 5UOqS#"0 hW9! 提示要求付款to present for payment
]N;nq A:D9qp .t8hTlV?<B ~ ^D2]j 见票即付持票人payable to bearer
,qo^G0XO R'6(eA[K |z"$^|@d? ZHUW1:qs 支付指定人payable to order
H+-x.l` F6{/iF 9W+DW_M lrwQ
>N 已过期||无效out of date||stale
+ !"YC a7uL{*ZR `IJ)'$pn 'h7x@[| 请给出票人R/D||refer to drawer
:-lq Yd5^ n*' :,m &j ;91wEn ,fTC}>s4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
zUDXkG*Lv LFqY2,#i r}sO},i C[hNngb7R 文字与数字不一致words and figures differ
8 a]g>g avM8-&h Y2'HP)tfIw 7cWeB5e?O 支票
n/ :#:
{Rb;1 eYj 时间已过account closed
FGie*t $aB`A$'hK 'p\&Mc_Gu (v
KJyk+Y 更改处应加盖印章alterations require initials
0UW_ Pbh6 {O).! _(~LXk^C n@R
/zy yB/F6/B~
8z7eL>) 时间已过effects not cleared
QVkji7)ZT |' JN<? y29G#Y4J oR!h
eCnu 停止付款payment stopped
"PWGtM:L8Y :is2 &
-|x iR PE0 J>G'H) 支票毁损cheque mutilated
w8jpOvj TuPD5-wB& K>LS8,8V [\ Sd*- 汇款||寄钱to remit||to send money
!>ZBb\EyK
W/u(9 Y,yU460T8 ]bmf}& 寄票供取款||支票支付to send a cheque for payment
q4Bw5~n {q+
gm1iC \ZhkOl :w
Y%= 寄款人a remitter
Z%LS{o~LK. Zn40NKYc F7w\ctUP n9 FA`e 收款人a remittee
^_V0irv d8R|0RZ ^&y*=6C _D@QsQ_Z 国外汇票foreign Bill
y!:vX6l
TOgH~R= $!!y v'K /X0<2&v 国内汇票inland Bill
Y*Ay=@z=y =h=-&DSA UHTxNK@} kB5y}v.3 S 跟单汇票documentary bill
)+hJi/g $sb@*K}:4 B-L@ 0gH 7@y}J5, 空头汇票accommodation bill
Xt:j~cVA C~K/yLCAi y?3u6q++ ;9fWxH 原始汇票original bill
>b#CR/^z tj8o6N# v;g,qO!LJ
mI:D 改写||换新票据renewed bill
4DP<
)KX n}1hmAhZ M&",7CPD(1 -Gl!W`$I` 即期汇票sight bill||bill on demand
qPUACuF' ;[g~h |{6 @n9iOf~< Bd;EI)JT …days after date||…days after date…日后付款
BVH)!]m0 ^ yF
Wvfh4 ?vF8 y;Jh JJM!pD\ h …months after date||…months after date…月后付款
'&gUAt -cZuP7oA
2JeEmG9 c$u#U~~ 见票后…日付款…days after sight||…days sight
}095U(@ =KnHa.% \MmB+'f&R QZO<'q`L 见票后…月付款…months after sight||…months sight
&@2`_%QtA MC B2 kZ:~m1dd n4"xVDL 同组票据set of bills
G&M)n*o RJN
LcIm f_hG2Sk 7-9HCP 单张汇票sola of exchange||sole of exchange
bOV]!)o G"vEtNoV eR3MU]zF cyL|.2, 远期汇票usance bill||bill at usance
9~iDL|0'~ V|nJ%G\ 3A\Hiy!{F *s2 C+@ef 长期汇票long bill
REk^pZ3B (t,|FkVLV *iPBpEWC IZ.b 短期汇票short bill
N$T
zxs 9w\C
vO&R H
a`V"X{} 3}.OSt'= 逾期汇票overdue bill
Zzr L'>0E(D A2fuNV_ 8{CBWXo$) 宽限日期days of grace
gaL.5_1 R_:-Z.
)L,Nh~ K*j1Fy: 电汇telegraphic transfer (T.T)
bGB5]%v, +2s][^-KV 2QIo|$ 3+D4$Y" 邮汇postal order||postal note (Am.)||post office order||money order
S?~/
V ] m W4tW 7bkh")^ %Vs
g4DRy 本票promissory note (P/N)
Lez]{%+.`[ `
B+Pl6l)F 6wyhL-{: _#o75*42tT 押汇负责书||押汇保证书letter of hypothecation
_eaK:EW 8.' THLI N
bhQ
- Yb>A?@S 副保||抵押品||付属担保物collateral security
hB]<li)"C ery{>|k X,+N/nku 3W?H^1t 担保书trust receipt||letter of indemnity
)7N$lY< Vdf~rV 0 9*?'^s4
H^w Inkf> 承兑||认付acceptance
=Xb:. rJcZ a# &-`a` *3!ixDX[r 单张承兑general acceptance
Cqw`K P st(Y{Gs 1Q??R} ot,e?lF 有条件承兑qualified acceptance
A)o%\j aaesgF #TY[\$BHs [~IFg~*, 附条件认付conditional acceptance
%0Ke4c (k5d.E]CK g6<D 1r n'Z5rXg 部分认付partial acceptance
N< 7