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。
gB}UzEj^<
会计报表statement of account
{PQ!o^7y >@i{8A
D "V:E BR hgI;^ia
往来帐目account current
!/6KQdF |emZZj +Hf Zs"x N-<
m/RS 现在往来帐||存款额current accout
zH1:kk
o {aYCrk1 YN($rAkL L7 g4' 销货帐account sales
?%wM 8? zR6^rq* YfUUbV G&v. cF#Y' 共同计算帐项joint account
<:Z-zQp)? 5d5q0bb mIkc+X $ZfoJR]% 未决帐项outstanding account
WJ
m:?, YRs32vVz [XDr-5Dm ,]8$QFf 贷方帐项credit account||creditor account
-40OS=wpA q3$;lLsb;j (d$ksf_[%f drEND`,@6| 借方帐项debit account||debtor account
5Q.z#]Lg ]Q*eCt;l"K r-IG.ym3 d}_%xkC 应付帐||应付未付帐account payable
.qG*$W2f `6`oLu\l 3m59EI-p z9IJ%=R 应收帐||应收未收帐account receivable
{Wh7>*p{3 k{d)'\FM n
2m!a0; oCR-KR>{Q 新交易||新帐new account
;,Q6AS! #+6t| O a
#m}b 'k9dN
\ev 未决帐||老帐old account
*d;D~"E<@ 1pHt3Vc(G SM@RELA'Lb 2$%E:J+2:$ 现金帐cash account
PTFe>~vr* +\@WOs S
wVdo|%.? RmcQGQ 流水帐running account
kEpCF:@A }ikJa t_Rpeav a0=5G>G9c 暂记帐||未定帐suspense account
D?<R5zp y&8kORz;? X__>r ?oJ I]OVzM 过期帐||延滞帐overdue account||pastdue account
<4QOjW !mLD`62. K%/:V 1L:sck5k 杂项帐户sundry account
[r"`r
Bw _ZD8/?2QV ?Pw( u"*Wo'3I| 详细帐单||明细表detail account
}9,^=g- &@anv.D _6,
Tb] 8wQ|Ep\ 呆帐bad account
AyUiX2=w1 l{b*YUsz> ,F)9{ <r] 07:N)y, 会计项目title of account
WnL Ma|e 6xsB#v* }|W n6X M~+T
$K 会计薄||帐薄account-book
Z(=UZI? [O52Bn !04zWYHo b\^q9fy 营业报告书||损益计算表account of budiness||business report
]@D#<[5\ Xzp!X({ ca{u"n !33)6*s 借贷细帐||交验帐account rendered
<#r/4a"V F:o<E 42 m2o)/: &+Iv"9 明细帐account stated
mm,be. cii]-%J}c rIg5Wc
d Cm5:_K`;] 与…银行开立一户头to open an account with
].C
4RH n2#Yw}7^,o :J{| /"== 2UF
,W] 与…银行建立交易to keep account with
\&S-lsLY *+wGXm D'!
v9} XW*,Lo5>H\ 继续记帐to keep account
+9[/> JM =Q!)xEK |dxcEjcY_ WLe9m02r 与…有交易to have an account with
j$z<wR7j0 O0Vtvbj j.FW*iX1C *Ou )P9~-L 作成会计帐||有往来帐项to make out an account with
%di]1vQ }bg_?o;X} \~:Uj~ +TQMA>@g< 清算||清理债务to make up an account
pRAdo=" wf=
s-C d,R z+Cw*v\Y 清洁帐目||与…停止交易to close ones account with
69o,T`B <e
s>FD Hik :Sqpox \
M_}V[1+ 结帐to close an account
d? Old DD4fV`:kG r[TTG0| \VTNXEw*G 清理未付款to ask an account||to demand an account
ia!b0*< h5:>o 6Wm`Vj(s x'.OLXx> 结清差额to balance the account with
6^oQ8unmS XU3v#Du 4K(AXk uP:Y[$O 清算to settle an account||to liquidate an account||to square an account
y$]gmg @LzqQ[ [CBhipoc h#o3qY 审查帐目||监查帐目to audit an account
yJheni f~RS[h`: \1AtBc& b* QRd 检查帐目to examine an account
h27awO
Q >|"mhNF eu]t.Co[X Q
UQ"2oC 转入A的帐户to charge the amount to As account
(\Iz(N["G ~1NK@=
7T C{i9~80n me#?1r 以计帐方式付款to pay on account
hr+,-j :`9hgd/9 3N'f Hy yN0!uzdW* 代理某人||为某人on ones account||on account of one
|HjoaN ) =9lrPQ]w a^vXw
Y _::q
S! 为自己计算||独立帐目on ones own account
A
?DgeSm
_e
]jz2j Myl!tXawe8 LEq"g7YH 由某人收益并负风险on ones account and risk||for ones account and risk
bN,>,hj eYER"E [|=#~(yYQ WM
o 由某人负担for ones account||for account of one
0g-bApxz*& ,~R`@5+ >t[beRcR6 eb])= 按某人指示||列入某人帐户by order and for account of one
SNV[KdvP* ,Zpc vK/S 4k
HFfc X>[x7t: 列入5月份帐目for May account
!n=?H1@ *C
dw"n P%#EH2J ')d&:K*M 编入某中帐项下to pass to the account of||to place to the account of
`]Uu` b jm-J_o;}z6 ; bBz< yj^LX2x" 寄出清算书to send in an account||to send in render an account
KuU]enC3 B? Vr9H 7n *h<=
(Y% |Ef\B]Ns 支票薄cheque book
}!5x1F! *4i)aj L[]*vj W"m\|x 支票陈票人cheque drawer
DcNQ2Zz?% Ub0hISA /Hox]r]'e y:U'3G- 持票人cheque holder
m;=wQYFr{I Xq3n7d. dLtSa\2Hn bIFKP 不记名支票cheque to bearer||bearer cheque
ZP@or2No% v
v2N;/;I _RLx;Tn)L >^1|Mg/!> 记名支票||认人支票cheque to order
1v)X]nW i6"/GSA
]=s!cfu /5:f[-\s 到期支票antedated cheque
xvZNshkpAX C
m~h\+" ZS&n,<a5L} ND w+bR- 未到期支票postdated cheque
49)A.Bh&! ;j#$d@VG" BrW1:2w
>\ i[:S *`@S 保付支票certified cheque
k,EI+lC X }pE8G#O& - nWs@\ j3Ng] @N 未获兑现支票,退票returned cheque
] gN]Cw\L ~c
e?xr| R&z) h)%}O.ueB 横线支票crossed cheque
fI{ZElPp pUvbIbg+ z|Z<S+=f GZ L{~7n 普通横线general crossing
KY)rkfo B b&LfL$
o8 A]vaa $rB20! 特别横线special crossing
o8!gV/oy aR }|^ex sZ,MN F8i (S:+#v 空白支票blank cheque
~[@Gj{6p0 %5X}4k!p !B= Oc!e=K ~|j :xM(i 失效支票,过期支票stale cheque
j@1rVOmK 8\Y/?$on aBPaC=g{HO ]J^9iDTTA 普通支票open cheque
@w1@|"6vF *>Z|!{bI %-~W|Y
<
V?CM(1C 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
p_!;N^y. Qm|Q0u ;(). j1!P:( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
V?g@pnN" $}d| ~q\ =-M)2&~L~ Nw'3gJ: 支票换现金||兑现to cash a cheque
M@a?j<7P,m { VC4rA #;bpxz1lR9 %IS'R`;
3 清理票款to clear a cheque
Ol>"' 20hF2V 4\HB rd#P WZk\mSNV 保证兑现to certify a cheque
&Mset^o Gt&x< /o=V
( KKm0@Y 填写支票数额to fill up a cheque
=d/\8\4 1sFTXl |>(@n{ =RR225 支票上划线to cross a cheque
L[zg2y bl|k6{A dhe?7r]u {mPaloA 开发支票to make out a cheque
P5;LM9W \Nc/W!
r*9 .p%p
_ :$&%Pxm 签发支票,开立支票to draw a cheque||to issue a cheque
qC9$xIWq |]a=He; q#W|*kL3 IxT[1$e 透支支票to overdraw a cheque
kJ6=T6s !FweXFl .O[RE_j $'3`$
背书支票to endorse a cheque
W G2 E3y ![WX -"lW ?45 kN=%*s _//)|.6c3 请付票款||清付票款to pay a cheque||to honour a cheque
=z'w-ARy tE0DST/ \oF79 @;}bBHQz{p 支票退票to dishonour a cheque
*F+t`<2 03*` T VOBzB]
&6A'}9Ch 拒付支票to refuse a cheque
-|
mWi X>mY`$!/
NLFSw $ WA Fr 拒付支票to stop payment of a cheque
=whZ?,u1 8~?3: IZ JicAz1P1W |p J)w 提示要求付款to present for payment
ZdHfZ3)dB Ktg{-Xl ((A]FOIbO o{yEF1,c\ 见票即付持票人payable to bearer
FR9<$
{S(d5o8 c6sGjZdR I_@\O!<y} 支付指定人payable to order
?Y2ZqI ) W)m?% g\&[;v
i Dt)\q^bH) 已过期||无效out of date||stale
N+x0"~T}I trmCIk&Fkj DGr{x}Kq 6\ /x 请给出票人R/D||refer to drawer
Ei2Y)_ _f$8{&`k $5y%\A T1hr5V<U 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
!)RND 6. IlsXj`!e ZzLmsTtzIu 1a3r
A 文字与数字不一致words and figures differ
Etty{r
} A_1cM#4 . $uvQpyh LAeJz_9U 支票
#}L75
Yu-e|: 时间已过account closed
YLVV9( t9SzZ2E pkpD1c^
xy$73K6 更改处应加盖印章alterations require initials
Kdk0#+xtP "Wr5:T-; *T
j(IN M3@Wb@
;NH5
L,
GVk&n"9kp 时间已过effects not cleared
90> (`pI= By {zX,6' dt(~)*~R !
!Z#'Wq 停止付款payment stopped
zb.^ _A l
P& 7U Vy0s%k R06L4,/b 支票毁损cheque mutilated
J$ CY#|VE M =r"8J5[f 1oD,E!+^d 汇款||寄钱to remit||to send money
(n+2z"/ bh|M]*Pq c7Sa|9*dR vN:gu\^- 寄票供取款||支票支付to send a cheque for payment
\"Z^{Y[,; V(_OyxeC{2 DhY.5 H"czF 寄款人a remitter
tJ[yx_mf P'.MwS uKc
x$ D ]Q,~Y&' 收款人a remittee
VZo[\sWf LVKvPi -V0_%Smc $U%M]_ 国外汇票foreign Bill
:8b{|}aYV /a.4atb0 3/c3e{,! C'&)""3d 国内汇票inland Bill
VuA7rIF$66
lM1~K +v.uP [H |/<,71Ae 跟单汇票documentary bill
0/K?'&$yvb %@tKcQ #HFB*> t80s(e 空头汇票accommodation bill
S:)Aj6>6 :5Vk+s]8 M)S(:Il6Xx <=.0
P/N 原始汇票original bill
Aq'yr,
MU6|>{
3FRz&FS:j iUSP+iC, 改写||换新票据renewed bill
biAI*t I\e?v`e {!!df.h <xpOi&l 即期汇票sight bill||bill on demand
K$v
SdpC 7P1G^) O~
a`T yg({g
" …days after date||…days after date…日后付款
O/g|E47 PWeCk2 xH {UqS q "XPBNv\>_ …months after date||…months after date…月后付款
X&C&D
TB (Z:(f~; 2iOn\
^]x k=;>*:D% 见票后…日付款…days after sight||…days sight
>,c$e' h ;R[ xo! @z
$,KUH Tl
jN!nv] 见票后…月付款…months after sight||…months sight
N>h/!#
ZC C]S~DK1 4I7B
#{ u#(&
R"6 同组票据set of bills
W|@7I@@$" G!]%xFwYa vTnrSNdSE t][U`1>i 单张汇票sola of exchange||sole of exchange
A
8,9^cQ] )ph**g nW)-bAV< &UzeNL"] 远期汇票usance bill||bill at usance
U-RR>j D5]AL5=Xt2 qHwHP
1 ]5(T{ 长期汇票long bill
nc<wDE6 feJz
X*u %v}SJEXFp 5>9KW7^L 短期汇票short bill
R Lnsy, b1+6I_u. t<~WDI|AN 1D2Uomd( 逾期汇票overdue bill
(PVK|Q55y :r4]8X- %>,B1nt X;2I'
Kg 宽限日期days of grace
$~>3bik@ I+JWDYk MmIVTf4 b:%z<vo 电汇telegraphic transfer (T.T)
'5^$v{ z+@CzHCN jM<=>P hKkUsY=R 邮汇postal order||postal note (Am.)||post office order||money order
c}XuzgSY u_kcuN\Sq
L >*
F8|g MHF31/g\ 本票promissory note (P/N)
! z!lQ~ 01N]|F: [cJQ"G ' 0 QzUcr)3+ 押汇负责书||押汇保证书letter of hypothecation
6snDv4 D8S?xK 7[ x"N{5 \o|5/N 副保||抵押品||付属担保物collateral security
r'TxYM-R gK&MdF* ?(C(9vO wEQ7=Gy
x 担保书trust receipt||letter of indemnity
$x5,Oe n #sHA!@ | D\~s$.6B +&AKDVmx 承兑||认付acceptance
w)Rtt 9 4[\$3t.L 5,Q3#f~! M lv 单张承兑general acceptance
*.'9 eC0s #F>7@N:5 C(=$0FIR A$6T) 有条件承兑qualified acceptance
t h!$R ZQL4<fy'E {|R@\G.1( ~ RdD6V 附条件认付conditional acceptance
[>P9_zID
D]n"`< Ho 73n|G/9n[ G<F+/Oi&DX 部分认付partial acceptance
| c:E)S\