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。
L2:C6Sc 会计报表statement of account
9:m+mpL=9 W[vak F vbWX`skU rN
*4Y
往来帐目account current
UR\*KR;yM 4f>Vg$4 xo*a
9H?@ R{WG>c
现在往来帐||存款额current accout
)9*-Q%zc &2
g1Oy~ E;X'.7[c t4Z.b 5g 销货帐account sales
;TR.UUT *
5j iC ?$gEX@5h h;Bol 共同计算帐项joint account
+yYz ;, \ lKa}Bcd 'Kq%tM26! *AJW8tIP 未决帐项outstanding account
)D@
NX/} 68D.Li J"
z8olV TN0dfba[ 贷方帐项credit account||creditor account
Y`_6Ny=" a([cuh. h qxe \:Nbl<9(9 借方帐项debit account||debtor account
.|rpj&>g NTn-4iJy .qHgQ_% HID;~Ne 应付帐||应付未付帐account payable
VJPt/Dy{ b,!h[ Xl}>mbB 8J@REP4 应收帐||应收未收帐account receivable
vb$k/8JK Xf.SJ8G Z*oGVr
g oEfKL`]B 新交易||新帐new account
6.k2,C4dT< x&7!m
Iz ,C!c <8'}H`w% 未决帐||老帐old account
[rf.P'p% U/TF,JUI `M|fwlAJQ -()CgtSR 现金帐cash account
"EA%!P:d, 9 /0<Z_b2 ;]'mx VRT| OUq 流水帐running account
] @IzJz"R &6!x;RB jy6%
CSWQ k3u3X~u 暂记帐||未定帐suspense account
LB-4/G$ {6RT&w `Up3p24 0*+i~g,Kl@ 过期帐||延滞帐overdue account||pastdue account
B1\}'g8%f $My%7S/3 yV_aza VBy=X\w] 杂项帐户sundry account
A5z5e#
,u f BukrPsV >+&524xc l+R
Be<Mq 详细帐单||明细表detail account
Z+E@B>D7A^ s:6H^DQ"C s_u@8e 6_ (Y:5u}*Y 呆帐bad account
6>zO"9 /wKL"
M-% YGNO]Q~A l(*`,-pv: 会计项目title of account
`cCsJm$V" Q. @9"&)t +Y6=;*j$
}H\wed]F/ 会计薄||帐薄account-book
(xy/:i".V pm@Mlwg`1 3+0$=ef Qv|A^%Ub! 营业报告书||损益计算表account of budiness||business report
iJT_*,P^ >6KuZ_ %?^IS&]Z VPet1hAy 借贷细帐||交验帐account rendered
;&oS=6$ Jt^a ,eW K~ pa !Qy%sY 明细帐account stated
FxW~Co $TGE `$Z:j;F !g'kWE
[ 与…银行开立一户头to open an account with
'H0uvvhOp XShi[7 u
D4on} -XRn%4EX? 与…银行建立交易to keep account with
\oA>%+]5 {Cd Q)| EyO=M~nsS '1'De^%6W 继续记帐to keep account
dG2k4 O F0(P2j HRn
Q* }
>]V_}h 与…有交易to have an account with
qr~P$ P{-j^'y NwP
!. i&= I5$ 作成会计帐||有往来帐项to make out an account with
L7VD ZCV Vsw]v y(^t &tgjS ?71?Vd 清算||清理债务to make up an account
;UUpkOQO( 69N/_V X$BN&DD ,a
2(h 清洁帐目||与…停止交易to close ones account with
4}.PQ{ kD;1+lNz [ICFPY6 1K{u>T 结帐to close an account
G5A:C(r *@)0TL(03 aG_@--= wr5ScsNS 清理未付款to ask an account||to demand an account
lDsT?yHS`Z n#$sLXVy C-h9_<AwJQ Q3"{v0 结清差额to balance the account with
7M8oI.?C| 4|U$ON?x ;z2\ Q$ vG'6?%38 清算to settle an account||to liquidate an account||to square an account
yM}~]aQ y RG&t0%yj} k
x{LY`pY {&dbxj-' 审查帐目||监查帐目to audit an account
1aAY7Dm_& f4 k ZNDn! Sj z][hlDv\j 检查帐目to examine an account
0Wkk$0h9 @6lw_E_5 {
{6D4M|s |VX )S! 转入A的帐户to charge the amount to As account
/ <C{$Gu 7F5v-/ \qf0=CPw8 \+M6R<Qw 以计帐方式付款to pay on account
zEVQ[y6BcM !\<
[}2} /PZx['g 2t7P| b~V1 代理某人||为某人on ones account||on account of one
22OfbwCb
Bo,>blspw e j,)<* mO=A50_&,Q 为自己计算||独立帐目on ones own account
#Z. QMWq fZ aTckbE *"nN To {=%,NwPs 由某人收益并负风险on ones account and risk||for ones account and risk
Kpg?'
!I 8TBv~Qu 'Z*`~,Q PZ>(cvX& 由某人负担for ones account||for account of one
m]+~F_/ dAWB.# $PstEL a,|Hn 按某人指示||列入某人帐户by order and for account of one
))%f"=:wt O llS hp c &s j
n4|gQ 列入5月份帐目for May account
$d-$dM?R5 R-Ys<; GaCRo7 [g bFs-B2/ 编入某中帐项下to pass to the account of||to place to the account of
3,'LW} 9a2[_Wy gvFJ~lL =2t=Zyp0Y 寄出清算书to send in an account||to send in render an account
p*j>s\ '7Mz]@ tQ*?L GrUpATIx 支票薄cheque book
KE.O>M,I. ppo.# p0w 0bpGPG's& 6B|OKwL 支票陈票人cheque drawer
o~<jayqU YqmsL< S{RRlR6Z ?)ct@,Ek$ 持票人cheque holder
H:EK&$sU :>}7^1I 25f[s.pv8 `$Um 不记名支票cheque to bearer||bearer cheque
u/<ZGW(&s(
x<`^4|<
7H*,HZc@= g:O/~L0Xb 记名支票||认人支票cheque to order
h<V,0sZ&: ]x).C[^ .sc80i4 &.(iS 到期支票antedated cheque
6.9C4 T
Xiu/g( LGw-cX #
2ql)]Skg6 未到期支票postdated cheque
4X",
:B} )Z/$;7]# !rs }83w! A
;5_/ 2 保付支票certified cheque
cNT !}8
h^ /Xj{]i3{ Wy\^} yN)(MmX'1 未获兑现支票,退票returned cheque
6ddRFpe Pl!E$
ck%.D%= <& 3[|Ca 横线支票crossed cheque
Y}xM&% 8bQXC+bK B uso
`G & kVa*O 普通横线general crossing
AFM+`{Cq ~9OZRt[& ~3-"1E>Rgy @-L\c>rqT 特别横线special crossing
</Y(4Xwf= :Jf</uP_ 8KN3|) s?s,wdp 空白支票blank cheque
.%dGSDru P3YM4&6XA oOc-1C
y @ ;@~=w 失效支票,过期支票stale cheque
bI3GI:hp R!%HQA1U J+Fev.9> {]U
\HE1w 普通支票open cheque
~ES%=if~Y j!kJ@
l bP cHVJ7yAZI 6;\1bP? 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
t9MCT$U ?-%(K^y4r GRJ6|T$!?$ #AP;GoIf"j 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
)t3`O$J 6FJ*eWPC >Ut: -}CS eub}+~_?[ 支票换现金||兑现to cash a cheque
-9.lFuI <"6\\#}VG T)%6"rPL3! v&(=^A\eN 清理票款to clear a cheque
TBrwir u{va2n/ nSh~mP 9_d#F'#F 保证兑现to certify a cheque
f8SO:ihXL UCjx /;w(sU '(C+qwdRv 填写支票数额to fill up a cheque
J)yg<*/3 d
(x'\4(K 1ig*Xp[ tFc<f7k 支票上划线to cross a cheque
lwgwdB rr2!H%: /*>}y$ Mh2b!B 开发支票to make out a cheque
rm ;U'&{ D!OY <? EI*~VFx N>YSXh`W`y 签发支票,开立支票to draw a cheque||to issue a cheque
DZ\ '7%c 2A@oa
9 m,t{D,
2 Nu?A>Q 透支支票to overdraw a cheque
7FPSBvU#/ ) 3"!Q+ LxGD=b ~XP|dn} 背书支票to endorse a cheque
mjg@c|rTG 3M
m_xYDud vV$t`PEY 8x)i{>#i 请付票款||清付票款to pay a cheque||to honour a cheque
_EP]|DTfr 0&fO)de96 ~GX
]K H ; U7P{e05 支票退票to dishonour a cheque
0Fon`3(^\ t3?I4HQ 1$Q[
%9 GTTEg{ 拒付支票to refuse a cheque
1eV&oN# F(."nUrf EVZ1Z d>mZY66P 拒付支票to stop payment of a cheque
- E
GZ 0wNlt#G;{ 2]9
2J 41d+z>a] 提示要求付款to present for payment
<yX u! r<n:o7 ,{S $&g* `?R{sNr. 见票即付持票人payable to bearer
0M&n3s{5I b?KdR5 csLbzDg hp/pm6
支付指定人payable to order
@ :PMb Ub l4+ `x[^ c%hXj#; +%,oq]<[, 已过期||无效out of date||stale
Z]G#: ;Wy03}K4J o$;&q
* ,q#SAZ/N 请给出票人R/D||refer to drawer
,9jk<)m]L X
[tB ^` '{.4~: :vEfJSA
1< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
]nebL{}5 WvJ:yUb2 ?t6wozib2 `W@jo~y< 文字与数字不一致words and figures differ
A'~mJO/ >lqo73gM9 !LpjTMYs |4pl}:g/Z 支票
tw<Oy^i
ulW>8bW& 时间已过account closed
_6c/,a8;*J 'a JE+ h
x5M)8#+ nt()UC`5 更改处应加盖印章alterations require initials
+2eri_p NrXIaN _oG%bNM Z&iW1 2
yANf
Xp06sl7 M 时间已过effects not cleared
CP2wg . S _U |w9q J
%A= Iq,h}7C8' 停止付款payment stopped
}ff^^7_ $,/
E"G` cH5 0L32sFy 支票毁损cheque mutilated
=8*ru\L:hr ;P ju O z^tzP~nI `<v$+mG 汇款||寄钱to remit||to send money
g)$KN,gGuO /8l@ndZf QP50.P5g j[\:#/J 寄票供取款||支票支付to send a cheque for payment
pi#a!Quf\ Z+6WG "HqmS >2),HZp^I 寄款人a remitter
Vi^vG`L9 73'A Q")UJ =ca[*0^Z7 m(9I+` 收款人a remittee
0`WFuFi^o pRE^;
4}z wnQy Hu6Qr 国外汇票foreign Bill
XMZ$AeF@ y!x[N!a 0$-|Th:o (91ts$jH 国内汇票inland Bill
NV(jp'i~ V*2*5hx 2TB'HNTFx DQ/rx`BG 跟单汇票documentary bill
F[jqJzCz 0iR?r+| #m<uG5l` $?z}yx$ 空头汇票accommodation bill
3$P gk?H@b* wVI_SQ<8V
F{Yr8(UHA 原始汇票original bill
"0 %fR" ?F$ #t6Q r
20! + 0*\q 改写||换新票据renewed bill
G~u$BV' _!,2"dS ~}ifwm'7 a "'Gq4<&y 即期汇票sight bill||bill on demand
*5s*-^'#! g
n.)_ wxJ"{(; WEG!;XZ …days after date||…days after date…日后付款
Uy|!f]"? .+?]"1>] m*iSW]& $39TP@?:Z) …months after date||…months after date…月后付款
CXz9bhn<4 xfX|AC d
{ P$}b daSx^/$R 见票后…日付款…days after sight||…days sight
?G!p4u?C vNdX =Xid"$ l'2vo=IQ 见票后…月付款…months after sight||…months sight
<Tbl|9 VE/m|3%t P<[)
qq@; y,jpd#Y 同组票据set of bills
L_:~{jV }LX!dDuwA $Fc}K+ T\4>4eX- 单张汇票sola of exchange||sole of exchange
doX`Nb
A GeB-4img NgsEEPu? !~7lY]_U 远期汇票usance bill||bill at usance
#7:ah
w&es N$2 G i( L:@COy 长期汇票long bill
mrG#ox4$ V^n=@CZT9C +5R8mbD! M1 o@v 0 短期汇票short bill
@_c&lToj_ MZX@Gi<S[ &E!m(|6?+ 9[YnY~z) 逾期汇票overdue bill
>XuPg(Ow ?l
@=}WN 7rGp^ 4wEkxCWp/ 宽限日期days of grace
AhjCRYk+ U_Mag(^- E/1:4
?1 S xa?auv! 电汇telegraphic transfer (T.T)
mdmJne. |KPNl\%ID #-"C_~-MH e&[~}f? 邮汇postal order||postal note (Am.)||post office order||money order
z([HGq5 !VudZ]Sg v
-!Spf td$RDtW[3 本票promissory note (P/N)
fcohYo5mh n1R{[\ >1 :y{@=E=XSC CL(D&8v8~ 押汇负责书||押汇保证书letter of hypothecation
,%V%g!6{ J=O_nup6C m*7RC4"J s{Y-Vdx 副保||抵押品||付属担保物collateral security
pA@R,O>zr .ubZ fL'Ci;.;+ @K#}nKN' 担保书trust receipt||letter of indemnity
28}L.>5k EQHCw<e 2`FDY3n !{g>g%2! 承兑||认付acceptance
4VsttT
R"F: (
l
u{6 Nh4&3"g| 单张承兑general acceptance
t|UM2h 0NvicZ7VR
vr
kj4Jf <]`|HJoy 有条件承兑qualified acceptance
NVf_#p"h /kO%aN ^ p%3@)& 4a.8n!sys 附条件认付conditional acceptance
f{(D+7e} 1u
}2}c| >pq=5Ha& DsHm,dZ 部分认付partial acceptance
zrC1/%T