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。
?CZd Ol 会计报表statement of account
[ }:$yg y(&Ac[foS}
Z.WW(C. d1*<
Ll9K 往来帐目account current
/mHqurB GeqP
Rah .N3mb6#[R N;d] 14| 现在往来帐||存款额current accout
Bwr
x *J dveiQ lk!@? .6> w'F{> 销货帐account sales
j+!v}*I![ omFz@ ?5p>BER? >usL*b0% 共同计算帐项joint account
E
@\e$?*X K'xV;r7Nt 4
:v=pZ W/ \g~=vo 未决帐项outstanding account
7,MR*TO
, CAlCDfKW} UBs4K*h|
RNL9>
7xV 贷方帐项credit account||creditor account
D=$)n_F YQ}o?Q$z Fcx&hj1gQ "&] -2( 借方帐项debit account||debtor account
Kq!3wb; r^ XVB`v LP-o8c z{543~Og59 应付帐||应付未付帐account payable
Pfh mo $ <%^&2UMg FwK]$4* KoRV%@I 应收帐||应收未收帐account receivable
[;N'=]` "7
yD0T)2 >!JS:5| iCoX&"lb 新交易||新帐new account
eE Kf|I t-AmX)$ +t.b` U`- yauvXosX 未决帐||老帐old account
]|@^1we <v2;p}A pCDmXB W)/#0*7 现金帐cash account
wL1MENzp*z RCrCs <aw[ XFg sA~]$A;DM! 流水帐running account
b>W%t R_KH"`q z}<^jgJ x;S @bY
暂记帐||未定帐suspense account
# _1`)VS ~u{uZ(~ }bDm@NU
G
*m0\ 过期帐||延滞帐overdue account||pastdue account
.}t
e>]A* VVZ'i.*_3? GyIV
Hby Xvv6~ 杂项帐户sundry account
-=="<0c K9[UB I]575\bA h
8P)%p 详细帐单||明细表detail account
`uFdwO'DD _$'ashF !1k_PY5) Dv"9qk 呆帐bad account
qM`}{
/i 'F<TSy|4kI QZs!{sZ bOB\--:] 会计项目title of account
Y*^[P,+J*} r$1Qf}J3= s1rCpzK0 $`c:& 会计薄||帐薄account-book
j.Hf/vi`z d$RIS+V NUZl`fu1Z4 AdEMa}u6 营业报告书||损益计算表account of budiness||business report
xAr\gu |=w@H]r hrn+UL:d 3<!7>]A 借贷细帐||交验帐account rendered
M7T5
~/4 /(cPfZZ pkzaNY/q x4 yR8n( 明细帐account stated
r"
y.KD^ L#J1b!D&<6 Za9qjBH
uYN`:b8 与…银行开立一户头to open an account with
-~1~I
e2 #4PN"o@ +2{Lh7Ks m@c)Xci 与…银行建立交易to keep account with
}j%5t ~Qa \85i+q:LuA "[J^YKoF UfGkTwoo= 继续记帐to keep account
]/Pn
EU[ ;`&kZi60Hz cr3^6HB py4 h(04u 与…有交易to have an account with
>Ry01G]_/h M >u_4AY J zl6eo[; v+XJ*N[W 作成会计帐||有往来帐项to make out an account with
5+'<R8{:, EwN}l zfU{Kd G[=c
Ss, 清算||清理债务to make up an account
$i&zex{\ p+eh%2Jm 6Oq7#3] \D4:Nt# 清洁帐目||与…停止交易to close ones account with
d6O[ @CyP L,\
Iasv qm}@!z^ A
"]YM'. 结帐to close an account
r
p$'L7lrX /wp6KXm s<Ziegmw|g LoV<:|GTI 清理未付款to ask an account||to demand an account
jp,4h4C^) 4dlGxat Tk
}]Gev 4 KiY6) 结清差额to balance the account with
Nb\4 /;# h{Y",7]! ]kSG R .Mbz3;i0 清算to settle an account||to liquidate an account||to square an account
l#o
~W` !0+JbZ<%r| [JiH\+XLPs <I?Zk80 审查帐目||监查帐目to audit an account
]Ze1s02(
)7F/O3Tq :Ye !w$r ?`s8 pPc4 检查帐目to examine an account
la!~\wpa nlP;nl W @JMiO^ fhiM U8(& 转入A的帐户to charge the amount to As account
{)XTk&" XS#Qu=,- [,Gg^*umS +(Ae4{z"1+ 以计帐方式付款to pay on account
0mE 0 j pBHRa?Y5 .('SW\u- K-v#.e4 代理某人||为某人on ones account||on account of one
^8WRqQdx /uflpV| X?O[r3< .v
K-LHs 为自己计算||独立帐目on ones own account
/^ts9: I7onX,U+ ytImB`'\ Txu/{M, 由某人收益并负风险on ones account and risk||for ones account and risk
#qki ch]IzdD C%u28| w)f#V s 由某人负担for ones account||for account of one
Jy)/%p~ i!Ba]n
>4TO=i
z{
dEC % 按某人指示||列入某人帐户by order and for account of one
llq<egZpm U^PgG|0N x}4q {P5$ w;M#c
Y 列入5月份帐目for May account
,1`z"7\W =;L|gtH" Z,gk|M3. -"x$ZnHU 编入某中帐项下to pass to the account of||to place to the account of
_ q"Gix F ,kZU$ F59 TZI KNl$3n
X 寄出清算书to send in an account||to send in render an account
0GL M(JmK + {]j]OP WJi]t9 3 7V>M] 支票薄cheque book
kh<2BOV I%):1\) Ry&6p>- Wwo0%<2y 支票陈票人cheque drawer
PT
~D",k
7GGUV 6]N.%Y[( ;uW FHc5@B 持票人cheque holder
(FV >m xdPx{"C
3 :RYTL'hes ZSw.U:ep$s 不记名支票cheque to bearer||bearer cheque
SbZ6t$" /Oono6j z?zL9 7H )7@0[> 记名支票||认人支票cheque to order
UiWg<_<t NK+o1 %<5'=t'|-U gw(z1L5
n 到期支票antedated cheque
'w/hw'F6 x-c"%Z| !>tL6+yj ICCc./l| 未到期支票postdated cheque
nN;u,}e reVgqYp{{- )u">it+ t^HRgY'NjM 保付支票certified cheque
iso4]>LF IV-{ve6 hZ3bVi)L\ *:1ey{w: 未获兑现支票,退票returned cheque
'qi}|I 6*?F @D2& E7hhew
eyaNs{TV 横线支票crossed cheque
oU|c.mYe
b6[j%(
}G=M2V<L kza5ab 普通横线general crossing
!k%#R4*> s{++w5s m|# y
>4 NI5``BwpO 特别横线special crossing
$(
)>g>% g`^x@rj`E $M#>9QHhc @o^Ww 空白支票blank cheque
o
K@"f9 67TwPvh u-TUuP DlT{` 失效支票,过期支票stale cheque
*"kM{*3:v H]!"Zq k
&zhAh1m Jwp7gYZ 普通支票open cheque
pp2~Meg \9d$@V u>$t' JRFtsio* 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
+V+a4lU14 bcR_E5x$ ':W[ A zzz3Bq~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
F?cK-. iLz@5Zj8 8Y3I0S 5r_|yu 支票换现金||兑现to cash a cheque
_U0f=m S$3JMFA "j-CZ\]U| q;U,s)Uz^ 清理票款to clear a cheque
f5k6`7Vj] nm+s{ m,S{p<-h G
j1_!.T 保证兑现to certify a cheque
[Yyk0Qv|4 /> Nt[o[r 6#yUc_5 \ .o8t+X'G 填写支票数额to fill up a cheque
KgG4*< V:2
7)]q Ug`
djIL Wf<LR3 支票上划线to cross a cheque
I|J/F}@p >MK98(F {U1m.30n 6Iw\c 开发支票to make out a cheque
,PZ ge yBRC*0+Vy 3[&C g <1pEwI~ 签发支票,开立支票to draw a cheque||to issue a cheque
KF/-wZ"
1s ?}7p"3j'z qa6,z.mQ Q &t<Y^B 透支支票to overdraw a cheque
L]Mo;kT<Q ? q&T$8zc4 V$~9]*Wn >Se,;cB'/] 背书支票to endorse a cheque
!-Y3V" tu?MY p; Df#l8YK# rGkyGz8> 请付票款||清付票款to pay a cheque||to honour a cheque
v
LZoa-w: \?N2=jsu$ ??T#QQ }&e5$lB 支票退票to dishonour a cheque
Fx+*S3==%e fzA9'i` m4g$N) H|D.6^
拒付支票to refuse a cheque
TPY}C 0;ji65 g ci !a<ng&H^U 拒付支票to stop payment of a cheque
]~nKK@Rw 0RK!/:' Z)\@i=m UDni]P!E 提示要求付款to present for payment
f9;(C4+ ?
qA]w9x q]M0md -gWZwW/lD 见票即付持票人payable to bearer
iIogx8[ HK
r
Mim- {GO#.P" aATA9V 支付指定人payable to order
o lxByzTh> hzRYec( \15nSB YF:L)0H'O 已过期||无效out of date||stale
)/EO&F S@Hf
&hJ eIo7F m m9A!D 请给出票人R/D||refer to drawer
+U.I( 83F ,1##p77. 6DWgl$[[ #V}IvQl| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
h=%_Ao<x @fV9
S"TcM !L8#@BjU 9k~8 文字与数字不一致words and figures differ
FEVlZ<PW3I xjUtl U3:j'Su4H? ,=mS,r7 支票
(3&?w y_l
xp9pl[l 时间已过account closed
s!e3|pGS y|q3Wa ilva,WFa^ `V3Fx{
更改处应加盖印章alterations require initials
Rx|;=-8zg 2wgg7[tGi 6Kb1~jY O,A{3DAe0 C{bgkzr
Uv~QUL3> 时间已过effects not cleared
R^e.s
- 'XBFv9& .y,0[i V
N AnvRxb.e 停止付款payment stopped
lUiL\~Gq -7(@1@1 a+PzI x2 zZC9\V}R 支票毁损cheque mutilated
0,8okAH E=w1=,/y <V6VMYXY4 9
5RBO4w%w 汇款||寄钱to remit||to send money
Y7[jqb1D HgkC~' ,<p}o\
6 PIpi1v*qz 寄票供取款||支票支付to send a cheque for payment
g
SAt@2*U2 7
^mL_SMj +XYE {E5 )D82N`c2\i 寄款人a remitter
k,F6Tx R+,u^;\ ;l-!)0U f.`*Qg L 收款人a remittee
H1(Uw:V8 yqiq,=OvP }<y7bqA pQ<Y:-`c 国外汇票foreign Bill
9v!1V,`j" we?76t:- .Twk {p y
{<9]' 国内汇票inland Bill
\A6B,|@ *%t^;&x? \`\ZTZni a,#j = 跟单汇票documentary bill
Bv%GJ*>> y[_Q- fn6J*[` Ziu]'# 空头汇票accommodation bill
1,!(0
5H Y<ql49-X M6-&R=78K fG w9! 原始汇票original bill
4^OY
C >q1L2',pK 5=?\1`e1[ PO7Lf#9] 改写||换新票据renewed bill
u21EP[[, Y6L~K? KX7>^Bt&k n%s
]30Xs 即期汇票sight bill||bill on demand
^7KH _t8 X~,aNRy FA3~|Zg Ev(>z-{F …days after date||…days after date…日后付款
&wE%<"aRAl E6gI,f/p0X c[1oww 1.9}_4! …months after date||…months after date…月后付款
\:ak '' _ T):G6C8 <=0
u2~E Um-[~- 见票后…日付款…days after sight||…days sight
Gc; {\VU
>!1. RnI&8 >R!jB]5 见票后…月付款…months after sight||…months sight
P8)=Kbd I4q9|'-yx u'W8;G*~ krvp&+uX 同组票据set of bills
;Q*or2"
! ]cMqahaY 2!J&+r C-MjJ6D< 单张汇票sola of exchange||sole of exchange
r^a7MHY1 | Aw%zw1@ lun\`f 5Q \(Y\|zC'0$ 远期汇票usance bill||bill at usance
`Kr,>sEAM 1@1U/ss1 Rt!FPoN,y /M4{Wc 长期汇票long bill
#& Rw& .QJ5sgmh ?9\EN|O^ UsQ+`\| 短期汇票short bill
_JE"{ ; q):5JXql~ /}
WDU ?>rW>U6:P 逾期汇票overdue bill
$m1z-i;/ DLMM/WJg@ QYjsDL>< X_|J@5b7 宽限日期days of grace
$79=lEn, fNt`?pWH 3ojlB |Z $5<#n@
电汇telegraphic transfer (T.T)
@u]rWVy;\[ sVv xHkt@ N@1+O,o Dq5j1m. 邮汇postal order||postal note (Am.)||post office order||money order
)~] (& \uC15s< V(6Z3g h=kh@}, 本票promissory note (P/N)
A?%H=>v$ (Dl$k Gn )V6Hl@v ;1.,Sn+zO 押汇负责书||押汇保证书letter of hypothecation
fM63+9I)\ \$\ENQ
;Nk TbGn46!:
ruzspS 副保||抵押品||付属担保物collateral security
`~Zs0 <|
+Ex 6%Pdy$ P HO%wHiv1X 担保书trust receipt||letter of indemnity
B$!)YD; An"</;HU -Sx\Xi"<o= 5Z\#0":e 承兑||认付acceptance
qA$*YIlK _m'Fr
7 WIf0z#JMJm 7-T{a<g 单张承兑general acceptance
&[/w_|b "a"]o h`k"A7M tj4VWJK 有条件承兑qualified acceptance
JSW}*HR O0No'LVu k_q0Q;6w!l W"'iIh)z
` 附条件认付conditional acceptance
H77" yo
)%J w1#gOwA,$ xJZ>uTN 部分认付partial acceptance
?yR&/a