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。
0 q3<RX>M% 会计报表statement of account
l2`8]Qr d)o<R;F rjR H_8@J
往来帐目account current
"|Q& a5)[?ol 4
|5ekwk dF.T6b 现在往来帐||存款额current accout
tc,7yo\".
_mkI;<d]$T t583Q/1@ :6M0`V;L 销货帐account sales
5^d%+*l;q &&<^wtznO t=e0z^2i+ dnaf>G3 共同计算帐项joint account
'FUPv61() <WbD4Q<3? }>
1h+O f@/qW!o 未决帐项outstanding account
W >Rv O@=mN*<gg0 4*9Dh g<dCUIbcQ 贷方帐项credit account||creditor account
9H)uTyuNi B6pz1P?e} `Ys })Pl z
vYDE] 借方帐项debit account||debtor account
$c y:G R{rV1j#@!a |(H|2]b4= %!$-N!e 应付帐||应付未付帐account payable
slmxit !KlSw,&=.6 h1gb&?w5P ^#Y6
E 应收帐||应收未收帐account receivable
WuQYEbap &zd7t6 4a |Fx .:raeDrd 新交易||新帐new account
-:>#w`
H wE \c?*k \|t0~sRwh U:|v(U$"? 未决帐||老帐old account
F)5Aq H/p .%<&W1 9"RfL7{ R qz()M 现金帐cash account
FlG^
'U
D I}v#r8'! bx^EaXj(r ~
7Nyi dV; 流水帐running account
R"o,m
1Qu,]i` NGs9Jke2 ko>_@]Jb 暂记帐||未定帐suspense account
a0.3$ N8q Z{CWn PZR%8 m}]u K@~#Gdnl 过期帐||延滞帐overdue account||pastdue account
Hu7zmh5FF _q_[<{# +|<b0Xd Kc\'s65.] 杂项帐户sundry account
e:D"_B s3Ce]M
H )YtL=w?L' 1@S6[&_ 详细帐单||明细表detail account
$)]FCuv ;j>d"i36& P$>kBW53 %d J>8.jW@ 呆帐bad account
:*'?Ac
? mVAm ^JK 3a}`xCO5 ==Mi1Q#5C 会计项目title of account
-*fYR#VQQB 7B!Qq/E?g cEjdImAzU l1Q+hz5"*U 会计薄||帐薄account-book
5@+E i25 yN<fmi};c LC\:xia
{X ^!F5Cz 48 营业报告书||损益计算表account of budiness||business report
cgXF|'yI&l *b{lL5 tB=D&L3 $jh>zf 借贷细帐||交验帐account rendered
^[[b$h$ I*S`I|{J <?{}Bo0xG XJ~l5}y ] 明细帐account stated
#*$@_ $,,>R[; w WTYFtZD[yH xyjVdD\ 与…银行开立一户头to open an account with
<bZ
m L(n/uQ
: {3(.c, q@ qZsddll 与…银行建立交易to keep account with
8{ Eo8L'V
k)K-mD``U :t{vgi D9 ,Zf!KQw 继续记帐to keep account
EN)A" lJzy)ne B4:l*P' 1 j^c 与…有交易to have an account with
53t-'K0l .e2A*9, !HjNx%o5< _| 作成会计帐||有往来帐项to make out an account with
-?B9>6h" >`<2}Me6 "x|NG,<[9 A$%!9Cma 清算||清理债务to make up an account
Kxl,]
|e> V}|v!h[O8 i`KZ, t0J5v ; 清洁帐目||与…停止交易to close ones account with
bLM"t0 yLz,V} ^'[@M'`~L ~x4B/zW? 结帐to close an account
CC>fm1#i\ !b]2q%XM Sn0g
TsZ 6Z7pztk 清理未付款to ask an account||to demand an account
lke~>0; -[pCP_`)u *Cnq2=A]A +|?|8"Qg 结清差额to balance the account with
zzfn0g },fo+vRM .^LL9{? Ybt_?Q9#] 清算to settle an account||to liquidate an account||to square an account
pH\^1xj
= |#&V:GZp wVp4c?s !rXcGj(k 审查帐目||监查帐目to audit an account
\POnsM)+l zvGK6qCk pYfV~Q^3 H9~%#&fF 检查帐目to examine an account
``|gcG 3u4*ofjE5 i$bzdc#s JEsLF{ 转入A的帐户to charge the amount to As account
)8$:DW; _3.G\/>[K 7V} ]C>G "brRME3 以计帐方式付款to pay on account
/esVuz x[vBK8 7!r#(>I6?1 v\%B 代理某人||为某人on ones account||on account of one
/bmXDDYH4 oSn! "<x
;+i'0$;*w "]T$\PJun 为自己计算||独立帐目on ones own account
JY2/YDJ BIV<ti$. ~!ZmF(: cq,v1Y< 由某人收益并负风险on ones account and risk||for ones account and risk
fVDDYo2\ (T|TEt ym|NT0_0
PFS;/ 由某人负担for ones account||for account of one
1yBt/U2 <&5m N veUa|Bx.(v
@~k5+Z 按某人指示||列入某人帐户by order and for account of one
:K~rvv\L7 vZ$U^>": FxCZRo& MzQ\rg_B7 列入5月份帐目for May account
22`oFXb'
OXHvT/L` OM.k?1%+M e}42/>}#D 编入某中帐项下to pass to the account of||to place to the account of
oW1"%i% bauA}3 j8GY`f# bMN@H\Ek 寄出清算书to send in an account||to send in render an account
{p`mfEE( ~|r~NO
7[ i;o}o*= _eJXi,
支票薄cheque book
J
I<3\=:+ ,~4H{{<j n/QfdAg \q~w<%9Dq 支票陈票人cheque drawer
^GMJ~[] |3}5:k mxQR4"]jY 01udlW. 持票人cheque holder
"8 N"Udu ' .B.V?7 egm)a
AL$W +') 不记名支票cheque to bearer||bearer cheque
yN*:.al 5|ic3 N.Dhu ~V z[fB!O 记名支票||认人支票cheque to order
g"wxC@IR i
+f7 A\K,_&x1Z [oV{83f 到期支票antedated cheque
Q1Ux!$_ 5m
4DS:& 3{"byfO#% g\Wj+el} 未到期支票postdated cheque
WwuZ(>| No)
m/17y nH@(Y&S >1 @Ltvm 保付支票certified cheque
ueDvMP nnNv0?>d( <I;5wv h
d
B
|#t 未获兑现支票,退票returned cheque
$;2)s}ci \m4T3fy {`%hgR +t9 8@ 横线支票crossed cheque
c<w
avvfUo lWWP03er! +\0T\;-Xe !VwmPAMr#v 普通横线general crossing
G@gh#[b )6{<
i5nJ\ =m7H)z)i*J B5ea(j 特别横线special crossing
DAdYg0efex ;+ azeW^ $&hN*7Ts hN 空白支票blank cheque
F8<"AI R(k}y,eh.` u%u&F^y 6<X%\[)n 失效支票,过期支票stale cheque
w
v?RO*E ^T6S()G oFCgu{\kt 0:"2MSf
> 普通支票open cheque
W@.Ji B X32C}4-B IA4N@ijRxh 1l5JP|x 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
%{!R
l@ C!+I>J{4f p[9s<lEh dRW$T5dac 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Z^yNLF *&V irbw'^;y |4;UyHh fE]XWA4U 支票换现金||兑现to cash a cheque
"
?3`
edipA
P~! ***a2Z/( kGHQ`h 清理票款to clear a cheque
_{4^|{>Pv Io n~ rf.`h{!! +1rkq\{l 保证兑现to certify a cheque
4;<ut$G jZteooJG| /( hUfYm0 -]
srp;=i 填写支票数额to fill up a cheque
E{?au]y$J a0=WfeT X6\ sF"E |kJ%`j(7R 支票上划线to cross a cheque
W/fuKGZi_ y7/F_{ .ubE2X[ ][ T/pqSmVpM 开发支票to make out a cheque
kV;fD$iW; k*?I>%^6#T - +>1r 5T@aCC@$h 签发支票,开立支票to draw a cheque||to issue a cheque
"4o=,$E= %}-?bHB1c 'Gl&Pa1g? l{Dct\ #s 透支支票to overdraw a cheque
@-HG`c ct -' g*^ v{aq`uH b2,!g }I 背书支票to endorse a cheque
gw36Ec<M \$sjrqKnu zZ=pP5y8 *v
?m6R=)h 请付票款||清付票款to pay a cheque||to honour a cheque
H+E$:)gN !3X0FNGq C;+h.;}<D 7aV%=_ 支票退票to dishonour a cheque
QnQOm"" TaE~s ]\ !5}L c;?fMX
拒付支票to refuse a cheque
MN^Aw9U J(DN! i4JqT \q #>lG7Ns|4 拒付支票to stop payment of a cheque
rf~Y6U?7 a.N{-2ptH _g%TSumvq< ^9Qy/Er' 提示要求付款to present for payment
fGhn+8V
fX %yBB?cp+_ I/Jb!R ~ -Eu6U`"( 见票即付持票人payable to bearer
oND@:>QBF S*o[ZA
hj'(*ND7z 1 zw*/dp 支付指定人payable to order
%\]*OZ7 / 0 O=( p
sL?Y P3$Q&^? 已过期||无效out of date||stale
OC-gA}FZ-} `]Q:-h PB;eHy 1-lu\"H` 请给出票人R/D||refer to drawer
nt*Hc1I X 1
57$ Zm6{n' 93Co}@Y;Y+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
'>r7
V 'Ut7{rZ5 /p8d
Z+X "[y-+)WTG 文字与数字不一致words and figures differ
ZK>WW `
,SiA-3* }Y;K~J tH-C8Qxy 支票
X5j1`t
,
yUpgoX(6 时间已过account closed
4$P0 :
>0"+4<72 +HBd
%1 C=eF.FB;' 更改处应加盖印章alterations require initials
:Nz9xD$S5 \otWd 17`1
SGZ {{QELfH2 j KoG7HH
6oGYnu;UZ 时间已过effects not cleared
@)fd}tV 3\XU_Xs(] Y'8?.a]'
5~>z h 停止付款payment stopped
2
AMo:Jqv /pT=0= 3.*8)NW oz,e/v8~ 支票毁损cheque mutilated
RS8Hf~0G XCBL}pNkR
iKT [=c PpAu!2lt9 汇款||寄钱to remit||to send money
U
H*r5o3 c-(UhN3WG 4rLL[?? v_DedVhe 寄票供取款||支票支付to send a cheque for payment
/ G7vwC <$IM8Y5p+w Z'.AA OG "$YJX1u3 寄款人a remitter
9po3m]|zy TA4!$7b$ /w}u3|L$ _sTROd)Vh 收款人a remittee
$7^o#2
B .oe
X"6K 1pgU}sR
k ~kEI4}O 国外汇票foreign Bill
2QyV%wz ` 2V19s] xD~5UER \D*KGd]M0 国内汇票inland Bill
V<T9&8l+: D=-SO
+ <+?7H\b ]1#e#M]# 跟单汇票documentary bill
*zbNd:i9 i:Y^{\Z?V ^:^9l1] 5m&9"T. w 空头汇票accommodation bill
vqDu(6!2 MOQ*]fV: $_"'&zQ' }v}P
.P 原始汇票original bill
S2sQOM@
_=F=`xu C
zs8!S ,Z&xNBX 改写||换新票据renewed bill
0zmE>/O+ qr"3y ;g+N&)n 4'/nax$Bx; 即期汇票sight bill||bill on demand
i&bA2p3+d tkeoNuAM %[Wh [zZy tdBm
(CsN …days after date||…days after date…日后付款
5
F)C jQ Y!-M_v / *2pt%eav _n0CfH.v …months after date||…months after date…月后付款
>E;uU[v)I B+P(M!m3 *+Ek0M 6m*QX+ 见票后…日付款…days after sight||…days sight
y-
'$(x ;DqWh0 nLbFg0?+t Xv ]W(f1 见票后…月付款…months after sight||…months sight
4VJ-,Z HVR /7&g n{n52][J] kbX8$xTM 同组票据set of bills
LiN$
pwm 6tgt>\y oK6tTK eenH0Ovv 单张汇票sola of exchange||sole of exchange
e2 4WW^S aL+
o / }aa'\8
! ` 远期汇票usance bill||bill at usance
kJ'[K!r '\l" RIWxs Zt 0fb2;&pUa 长期汇票long bill
EizKoHI-z @'#,D!U 2Q/x@aT,h M'?,] an 短期汇票short bill
2V-
16Q'% 7OcWC-< [%"|G9 >,V9H$n 逾期汇票overdue bill
o5Dk:Bw 8g@<d^8@ Sq>d
t[7 k3lS8d7 宽限日期days of grace
:KQ~Cb Q3kdlxXR d~9A+m3b_ Jj; L3S 电汇telegraphic transfer (T.T)
8bTn^!1 Uf:` ],@rS9K e>} s;H, 邮汇postal order||postal note (Am.)||post office order||money order
faEt6 ;5]Lf$tZ ,`'Qi%O m|SUV 本票promissory note (P/N)
wcrCEX=I>{ >6ni")Q9 5bRJS70M )tC5Hijq, 押汇负责书||押汇保证书letter of hypothecation
zU5v /'h>d Z)I+
@2 H[6:_**?o MU`1LHg 副保||抵押品||付属担保物collateral security
lp.ldajN Km qMFB62 S]}nm N H[kNi' 担保书trust receipt||letter of indemnity
C8J[Up l.q&D< _ 9g9HlB&Ze F~,Mw8 承兑||认付acceptance
4`4
kfiS$ B{QBzx1L9c A!od9W6 0!4Ts3qn1 单张承兑general acceptance
;"a=gr iN bIp"W { }:#G .<->C?# 有条件承兑qualified acceptance
-WY<zJ .M qP_Z', {j{u6i =mO vs 附条件认付conditional acceptance
vk}n,ecl S ^!n45l ~8PZ5;g M,j U}yD3 部分认付partial acceptance
h1j!IG