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。
AF **@
iG 会计报表statement of account
x{RTI#a. sHh2>f@x$ Y5Ey%Mm6 ?Cmb3pX^\ 往来帐目account current
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M-@Qvgh C,jPr )6) 现在往来帐||存款额current accout
5C{X$7u I8`.eqV iY.~N#Q d|DIqT~{W 销货帐account sales
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]/ %3"3OOT7 4zfgtg( "ve?7&G7U 共同计算帐项joint account
Cg )#B+ 7Zr jU{ 7|65;jm+ OM2|c}]ZQ 未决帐项outstanding account
0-
FwHDxw f
{^n<\Jh WDgp(Av! 6o6!Ol 贷方帐项credit account||creditor account
cF,u)+2b|6 |oO0%#1H $#"}g#u _%<7!|" 借方帐项debit account||debtor account
-YSn 3= /A##Yv!biR "B)DX*-\? :UFf6T? 应付帐||应付未付帐account payable
PS \QbA
7+=j]+O &
}k=V4L B(b[Dbb 应收帐||应收未收帐account receivable
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9Yo=UK% RTF{<,E.UX %;^6W7 新交易||新帐new account
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tYO {"4t`dM `b9oH^}n j 未决帐||老帐old account
*Q51'?y 15 nc ;x+4jpH]B x40R)Led 现金帐cash account
Z<ke!H Xb|hP x1A^QIuxO ,{zvGZ| 流水帐running account
?9=yo5M} 7W}~c/ % ,0#OA*0B !?Ow"i-lp 暂记帐||未定帐suspense account
/D)@y548~~ -pkeEuwv{ i_gS!1Z2 3PBg3Y$ 过期帐||延滞帐overdue account||pastdue account
5z El`h
%NxNZe wl(}F^:/` Z/Mp=273 杂项帐户sundry account
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e
?6 详细帐单||明细表detail account
b\^ Sz{ I`5MAvP 6p1TI1( _L# Tp 呆帐bad account
n,xK7icYNQ [nG/>Z]W YK"({Z>U W>1\f0' 会计项目title of account
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b663d dcXtT3,kpX 会计薄||帐薄account-book
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/x 营业报告书||损益计算表account of budiness||business report
:()4eK/\ YZ*Si3L 3c-ve$8u~ XtQ3$0{*% 借贷细帐||交验帐account rendered
%f:'A%'Qb y/kCzDT, ZE}m\|$ Uhg[#TUK 明细帐account stated
a
IqNNR U?>zq!C&R )Hev-C" *23 与…银行开立一户头to open an account with
NWoZDsu ODEy2). X
)nOY* zb;2xTH+ 与…银行建立交易to keep account with
-R&h?ec MTLcLmdO :ye)%UU"|: KP:O]520 继续记帐to keep account
HkrNh>^= poXkH@[O 4)XN1r: gHox{*hb[ 与…有交易to have an account with
KJ(zLwQ: ef,6>xv Ylo@ OgOu$. 作成会计帐||有往来帐项to make out an account with
v $pARt wv?`3:co KTf!Pf?g rylllJz|L: 清算||清理债务to make up an account
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F.> +<3tv&" m{V@Om 清洁帐目||与…停止交易to close ones account with
o+aB[+ OSSMIPr 5[Q44$a{ kSI,Q!e\ 结帐to close an account
65<p: kdoE)C *b7v)d# c)Y I3G$ 清理未付款to ask an account||to demand an account
y ruN5 LW2Sko?Yo u 6%56 %^f Kvk;D ]$ 结清差额to balance the account with
Zj}DlNkVu _ H@pYMNH .Qi`5C:U tcRK\ 清算to settle an account||to liquidate an account||to square an account
g5Hs= c5=\ moc_}( 3w^q 0/GD G LE`ba 审查帐目||监查帐目to audit an account
J@R+t6$3O _$, .NK,6 !(o)*S <:%Iq13D 检查帐目to examine an account
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-?)-L&g QDgOprha 8, WQ}cC 转入A的帐户to charge the amount to As account
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`^I.tD =-vk}O0C 0J_Np 以计帐方式付款to pay on account
"@Te!.~A. b"f4}b =e ;\I/ }>p)|YT"/ 代理某人||为某人on ones account||on account of one
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c#?K pR~PB p?dMa_g 为自己计算||独立帐目on ones own account
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A03EU 4q~l?*S *1>XlVx, 由某人收益并负风险on ones account and risk||for ones account and risk
9g 2x+@5T^ .j;My%)?p xeu] X|, *emUQ/uvf 由某人负担for ones account||for account of one
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0V a_pkUOu6 [#)$BXG~
y 按某人指示||列入某人帐户by order and for account of one
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%$TU IO fo]p- 列入5月份帐目for May account
7dW9i7Aj h~F uuL IG#=}q gp$+Qd 编入某中帐项下to pass to the account of||to place to the account of
8LiRZ" N;ssO, /n:s9eq }TYCF@ 寄出清算书to send in an account||to send in render an account
W'6*$Ron ){gO b ty7a&>G I5 [r-r 支票薄cheque book
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vt" 支票陈票人cheque drawer
\8<bb<` ;9;.!4g/T 5bMVDw/ 2{{M{#}S. 持票人cheque holder
;r`[6[AG 6 !+"7r6 _ sM$O> A
#ZaXu/:X 不记名支票cheque to bearer||bearer cheque
i(Y P(8 PJb_QL!9 qQVqS7 t f^0vkWI2 记名支票||认人支票cheque to order
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rmK_Y GJ?rqmbL )zr/9aV 到期支票antedated cheque
sRY: 7>eg SDTX0v ^hZwm8G fzSZ>I0R 未到期支票postdated cheque
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tp/0E? o#w6]Fmc 保付支票certified cheque
\Z57U NI ~r|.GY C'mmo&Pd {|>~#a49h 未获兑现支票,退票returned cheque
if_e$,dh~> Wx:_F; yhUc]6`V.H u}#rS%SF* 横线支票crossed cheque
:B"'49Q` (U-p&q>z [IW@mn> b8QW^Z 普通横线general crossing
hRA.u'M Kji}2j'a l:faI&o.@ ")Bf^DV 特别横线special crossing
a^sR?.+3 TTqOAo[-Z yv'mV=BMJ! v[lytX4) 空白支票blank cheque
L@G)K Jr1^qY`0+ ,PIdPaV-- /G84T,H 失效支票,过期支票stale cheque
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Zh6/n#q s?_b[B d 85s{;3 普通支票open cheque
MTqbQ69v +>I4@1qC-| ~2"|4 _X@:-_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
OFUN hbg ',O@0L]L EBebyQcon 40@KL$B= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
|,yS>kjp -Fl3m zpa'G1v r3*wH1n 支票换现金||兑现to cash a cheque
t_j.@|/FZ BkO"{ gW*
ee dxASU|Yo9 清理票款to clear a cheque
G\P*zzSq Ex*g>~e z?7s'2w&{ otPEJ^W& 保证兑现to certify a cheque
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un{?{ $9b||L mCq*@1Lp9 1,pg:=N9 填写支票数额to fill up a cheque
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o tv;3~Y0i Mz"kaO 支票上划线to cross a cheque
J4co@=AJ ow`\7qr .{8lG^0U< C{>?~@z&5 开发支票to make out a cheque
r[\47cG Pb~S{): Riw>cVi~ mKn[>M1 签发支票,开立支票to draw a cheque||to issue a cheque
s5z@`M5'm 7unu-P<C /
Sp+MB9 Dxu)by 透支支票to overdraw a cheque
_VM J q9. cu""vtK S[ 2`7'XV w{UU( 背书支票to endorse a cheque
2C-RoZ~ :x;D- kZ gr-%9=Uq rAQ^:q 请付票款||清付票款to pay a cheque||to honour a cheque
=]Ek12. w'qV~rN~tc Y#N'bvE|% hA~}6Qn 支票退票to dishonour a cheque
'7=*n_l s&tr84u| LB M:>d5 S63L>p|ml 拒付支票to refuse a cheque
m1`ln5(R :!#-k wYF)G;[wM Gge"`AT 拒付支票to stop payment of a cheque
xbmOch}j6 CiMN J @{$SjR8Q $ }k,Si9O 提示要求付款to present for payment
O0Z'vbFG u(lq9; ;Th f.8L<<5 c 7*4F-5G/ 见票即付持票人payable to bearer
p<J/J.E m\k$L7O O=+C Kx@ {uhw ^)v 支付指定人payable to order
aH>.o 1; \K)q$E<! w!xSYh') j5RMS V 已过期||无效out of date||stale
*vj5J"Y(;t oZzE.Q1T iE&`Fhf? WIhf*LF" 请给出票人R/D||refer to drawer
r<0.!j%c c(eu[vj: GEvif4 G[wa,j^hu 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
h<QXr'4+ jUfc&bi3 _x>u"w Y${ $7+@ 文字与数字不一致words and figures differ
\^YJs? _=cMa's }LE/{]A -MU^%t;- 支票
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KpK'?WhX7^ 时间已过account closed
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{ Yt{Y)=_t Eu0_/{: 更改处应加盖印章alterations require initials
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:oZ30} 时间已过effects not cleared
6x.#K9@q4 #q=?Zu^Da 3 =S.- T{ojla( 停止付款payment stopped
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jRXa-( uEk$Y=p7! 支票毁损cheque mutilated
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vk$]$6l2 gsZCWT 汇款||寄钱to remit||to send money
'g$|:bw/ `4$" mO>+ 0Uybh.dC uODpIxN 寄票供取款||支票支付to send a cheque for payment
g#H#i~E^
z43 H] x2tx{Z T3Tk:r 寄款人a remitter
PDtaL Dzp9BRS
2f ]xFd_OHdb 6@nE cr 收款人a remittee
z*kn.sW #2n>J'} F*(<`V j]kx~ 国外汇票foreign Bill
2!l)%F` fRq2sK;+ F9Mv$g79 ]$Z aS\m 国内汇票inland Bill
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4'g} 5B"j\TwQ 跟单汇票documentary bill
b}axw+ yht_*7.lM yfi.<G)S ``0knr < 空头汇票accommodation bill
s% I)+| P1)9OE <w8*Ly:L #W*5=Cf 原始汇票original bill
& [4Gv61 )6HcPso6 zQ5'q /
\OjtE 改写||换新票据renewed bill
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1 =Cu! 即期汇票sight bill||bill on demand
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;EX4 CH!Lf,G mD=x3d …days after date||…days after date…日后付款
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_6xC4@~h* 1iig0l6\m …months after date||…months after date…月后付款
l3rr2t wxN'Lv=R 6-j><' 6f{Kj) 见票后…日付款…days after sight||…days sight
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EayM @tR:}J*9s FK{Vnj0 Xu2:yf4No* 见票后…月付款…months after sight||…months sight
Y{6y.F*Q# aF]4%E 7CWz)LT MZl6J 同组票据set of bills
,_F@9Up 2tMe# V ewvFUD'j {ZrIA+eH 单张汇票sola of exchange||sole of exchange
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au1uFu- \u9l4 Mj2`p#5wKh 远期汇票usance bill||bill at usance
g\ilK:r} ?:H4Xd7 O3x9S,1i ~M _@_ 长期汇票long bill
At3> nc4KeEl DI"KH)XD 8Q d *OO 短期汇票short bill
FhpS#,Y$ @Fvp~]jCb k[#<=G_=/E aQzx^%B1 逾期汇票overdue bill
bvzNur_ q|r^)0W ' d' Dlg }V
jg>" 宽限日期days of grace
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y0 电汇telegraphic transfer (T.T)
YS],o'T v'=$K[_ a=@]Ov/ ||yx?q6\h 邮汇postal order||postal note (Am.)||post office order||money order
@$mh0K> N5_` OYW:I1K<5 lrQNl^K}= 本票promissory note (P/N)
lZ gX{ -j& A;G BRSIg] N_L~oX_ 押汇负责书||押汇保证书letter of hypothecation
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$A 9696EQ,I 8/gA]I
6=# 副保||抵押品||付属担保物collateral security
U-+o6XX )?y
${T aoqG*qh}b 9t8NK{ 担保书trust receipt||letter of indemnity
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R_^>? "zE>+zRl u0;k_6N 承兑||认付acceptance
>dK# tsp E5iNuJj=f E|_J /0m0"
" 单张承兑general acceptance
OV2/? 0q6xXNAX {q!GTO eL" +_lW 有条件承兑qualified acceptance
)gVz?-u+D &TTvX%T >Py:9~
g, A'6-E{ 附条件认付conditional acceptance
(l+0*o,( -y|*x-iZ K0A[xkX6 `;Od0uh 部分认付partial acceptance
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