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。
12 gU{VD 会计报表statement of account
7?w*] dSV8q
,D i2SR{e8:GF dJNe+
MB` 往来帐目account current
Ry6@VQ"NLb
$suzW;{# f\L0xJ Y\g3hM 现在往来帐||存款额current accout
ee76L&: U-tTW*[1] }a(
dyr`S v_GUNRs 销货帐account sales
<*cikXS RPL:- m#\dSl
} Wt~BU. 共同计算帐项joint account
f
x+/C8GK Y9XEP7 /R wjCUf AFE~
v\Gz 未决帐项outstanding account
8VXH+5's p9{mS7R9T <x>Mo WOL:IZX% 贷方帐项credit account||creditor account
g}(L;fy>7 j*r{2f4Rt m^;f(IK5 "oO%`:pb 借方帐项debit account||debtor account
3AN/
H z*%q@]ym ]>Es4 s h>m"GpF
x 应付帐||应付未付帐account payable
3L}A3de' 6i3$C W u.xnO cOH! q^<?]8 应收帐||应收未收帐account receivable
&&>ekG9@ _KAQ}G3 P71Lqy)5}A c'yxWZEv 新交易||新帐new account
'?(% Zxw%& E$p+}sP(C t;\Y{` FVJGL 未决帐||老帐old account
h
M@>q&q_ P@c5pc#| |Z += DEZveQr= 现金帐cash account
H"WprHe 8v%o," 6(ol1
(U l2Rb\4 流水帐running account
z-)O9PV
1yu4emye4
7hPY_W
y 3)ywX&4"L 暂记帐||未定帐suspense account
_xhax+,! ~ @E
|}Y YNi.SXH &
>fQp(f 过期帐||延滞帐overdue account||pastdue account
$6SW;d+>n +52{-a,> oNF6<A(@$ -(H0>Ap 杂项帐户sundry account
vx5Zl&6r [d]9Oa4 {R`[kt i=2N;sAl 详细帐单||明细表detail account
FU4L6n nAdf=D'P |&i<bqLw: t"oeQ*d% 呆帐bad account
92oFlEJ :d'8x }k.Z~1y /cP"h!P}~~ 会计项目title of account
1bwOmhkS #o#H?Vo9b fe_5LC" ab?aQ*$+ 会计薄||帐薄account-book
G]&qx`TBK @cXMG6:{ +v:SM9 Pa:|_IXA 营业报告书||损益计算表account of budiness||business report
{E|$8)58i 88$8d>- 7s^'d,P U| R_OLWAg 借贷细帐||交验帐account rendered
!R`{ TbN KHvYUTY }i&/G+_ NC6&x=!3 明细帐account stated
U 8$27jq mj7#&r,1l Tpa5N'O 0?|<I{z2 与…银行开立一户头to open an account with
ysnx3(+| O+x!Bg7 >
uEzw4w ((%?`y 与…银行建立交易to keep account with
M x"\5i ;L ^o*` }3WxZv]I} Ar#(p
sU 继续记帐to keep account
/&JT~M BDQsP$'6QT 4 s9LB &m;*<}X 与…有交易to have an account with
:e+jU5;]3 ,zY{ rEz^ '8kP
.l 作成会计帐||有往来帐项to make out an account with
C\hM =% JC}D`h }"%N4(Kd &=mtc%mL 清算||清理债务to make up an account
v4 E}D =:U`k0rn! lq7E4r 2y1Sne=<Kb 清洁帐目||与…停止交易to close ones account with
k4zZ7H {?7Uj -yNlyHv9 Qn2&nD%zi 结帐to close an account
%iqD5x$OA vW@=<aS Z ba9?(+i$h XL/u#EA0< 清理未付款to ask an account||to demand an account
sV*H`N')S )0k53-h&
]T) 'Hb @IZnFHN 结清差额to balance the account with
m.0*NW 3=V&K- >^{yF~( %J-GKpo/S 清算to settle an account||to liquidate an account||to square an account
>+T)#.wo& X2"/%!65{ p5*jzQ K)iF>y|{*q 审查帐目||监查帐目to audit an account
Y}KNKO; MiX 43Pk] :b!s2n!u iK;XZZ( 检查帐目to examine an account
9:
lFo= LFV%&y|L 0<*<$U :Llb< MY2 转入A的帐户to charge the amount to As account
EKN~H$. b7ZSPXV ?gXp*>Kg[ PQE=D0 以计帐方式付款to pay on account
:rP=t , #lO Mm9 f%8C!W]Dm z'7]h
TA 代理某人||为某人on ones account||on account of one
eszG0Wu )LCHy^' V]?R>qhgu 0tJZ4(0 为自己计算||独立帐目on ones own account
s,_m{ to /zox$p$?h vw@S>GlGg EhBKj |y 由某人收益并负风险on ones account and risk||for ones account and risk
c[s4EUG WfRXP^a c1gQ cqF "EJ~QCW*Yh 由某人负担for ones account||for account of one
f,Ghb~y Gp\
kU:}& -7|H}!DFT c4z R* 按某人指示||列入某人帐户by order and for account of one
Y|/ 8up kSo"Ak! ,]/X\t5]D /Gfw8g\} 列入5月份帐目for May account
KG{St{uJ f<6lf7qzC M'l ;: A_UjC` 编入某中帐项下to pass to the account of||to place to the account of
Ht&YC<X `qwBn= t3^&;&[ y~HP>~Oh 寄出清算书to send in an account||to send in render an account
=?`c=z3~i$ k|f4Cf, tZB<on<.) 9MqGIOQ${j 支票薄cheque book
8a"%0d# #)VF3T@#' Q=dy<kg'] J|rq*XD}q 支票陈票人cheque drawer
|vzl. ^"- PmM3]xVzd pmYHUj
# rU(+T0t?I 持票人cheque holder
Uoix Ef{Vp;] '/%
H3A#L {+ b7sA3 不记名支票cheque to bearer||bearer cheque
9-m=*|p Qe(:|q_ l}M!8:UzU a"u0Q5J 记名支票||认人支票cheque to order
@9|hMo _PR4`C* 8Xs8A. o3}3p]S\ 到期支票antedated cheque
% %UE+u@J f(7GX3? *}W_+qo" bi;1s'Y<D 未到期支票postdated cheque
Ilm^G}G
B UJ6v(:z< jZrq{Z< Eu04e N
保付支票certified cheque
BING{ew 18:%~
>.! y1L,0 ] lsNd_7k 未获兑现支票,退票returned cheque
;i+#fQO7Q VJll aC)!T
x]ot 2 横线支票crossed cheque
^_mj @
7n"yp*" m&yJzMW| L_iFt! 普通横线general crossing
"C`Ub Pk)1WK7E GWip
-wI u\JNr}bL 特别横线special crossing
c~
V*:$F r]36zX v =_u4=4 t\ewHZG" 空白支票blank cheque
jo@J}`\Zt iAU@Yg`pt UFuX@Lu0 *CHX 失效支票,过期支票stale cheque
H$4:lH&( Yg1X '2^Q1{ :\ P7~ >mm+ 普通支票open cheque
i~J'% a<Qp pz>>)c` VW4r{&rS HyWCMK6b 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
uGlUc<B\* PwLZkr@4^ |Xy6PN8 M =r)I~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
~e@z;]CiY V "h
+L7T R~$qo)v
M/K5#8Arj 支票换现金||兑现to cash a cheque
DR<9#RRD vRO
_Q? d>C$+v> %bfQ$a: 清理票款to clear a cheque
~Jz6O U*z N?"] HA>OkA/ 'q:`? nJ^ 保证兑现to certify a cheque
y
h9*z3 ?(i{y~ LSr]S79N1 s-T\r"d=j 填写支票数额to fill up a cheque
dlTt_. !Q0w\j h |#
2.Q:& "a U
aotx 支票上划线to cross a cheque
c\ l kD-\ C>*u()q>4h 9zy!Fq r<^HmpUJ 开发支票to make out a cheque
rh}J3S5vp U\*J9 s,&Z=zt0R hZ 签发支票,开立支票to draw a cheque||to issue a cheque
I&W=Q[m j#q-^h3H SNI)9k(T{ E09:E 透支支票to overdraw a cheque
5]Y?m' kL"2=7m; |_@>*Vmg Z}Ft:7 背书支票to endorse a cheque
VS8Rx.? JrRH\
+4K u
5f9Jw} YglmX"fLf 请付票款||清付票款to pay a cheque||to honour a cheque
J{fH['tzO 9m~p0 ILh 338k?nHxv {[?(9u7R 支票退票to dishonour a cheque
^ sLdAC 3m!X/u CdjI` sN01rtB(UT 拒付支票to refuse a cheque
Vb]=B~ ^` 57']#j#"hj |imM#wF Q:d]imw!O 拒付支票to stop payment of a cheque
<k'h:KB?` %S^8c K:#I fN1-d&T 提示要求付款to present for payment
)W
_v:?A9 |"CZ T# aNspMJ DAr1
C+Dy
见票即付持票人payable to bearer
3kp+<$ 0rs"o-s< l L@XM2" HJ[c M6$2 支付指定人payable to order
XW)l
DiJl <
!C)x O^duZ*b ywmo#qYe 已过期||无效out of date||stale
`%"\@< j@3Q;F0ba r1{@Ucw2 u.m[u)HQ 请给出票人R/D||refer to drawer
Zaf:fsj> ?ri?GmI| Ad9}9!< w4{<n/" 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
a:OQGhc= }?_?V&K| ,~@X{7U SBk4_J/_ 文字与数字不一致words and figures differ
!6O(-S2A ;)z:fToh 2,b(,3{`4: h#
o6K# 支票
pG^
vDhh>x( 时间已过account closed
rCbDu&k] jB Z&Ad@e }9# r0Vja CMG&7(MR 更改处应加盖印章alterations require initials
)|R)Q6UJ li'YDtMKCY J~zUp(>K o!Ieb 6"5A%{J
{
Vf XsI 时间已过effects not cleared
%i9E @EV gw3K+P PI:4m%[ }mYx_=+VX 停止付款payment stopped
F Q7T'G![ s_OF( o aFb==73aLw BxWPC#5
支票毁损cheque mutilated
WwBOM~/`2 %G_B^p4 FaQe_; gmO! 汇款||寄钱to remit||to send money
y^,1a
[U. k"T}2 7 wOEj)fp. r6MMCJ|G 寄票供取款||支票支付to send a cheque for payment
V6&!
9b +`7i'ff ~ Ei $nV o WrKM 寄款人a remitter
`iAF
3: 5T_n %vz a LroD$# EyD=q! ZVZ 收款人a remittee
8 S:w7Hr [#<-ZC#T* I {S;L HZzD VCU 国外汇票foreign Bill
iZ3IdiZ DnMwUykF>0 szZr4y<8|1 SO|NaqWa 国内汇票inland Bill
c z#rb*b '8RsN-w @w#-aGJO xaq-.IQAM$ 跟单汇票documentary bill
lk^Ol&6 $Uq|w[LA ^e2VE_8L F 5bj=mI 空头汇票accommodation bill
b@gc{R}7 Xk~D$~4< 4C6YO U2tV4_ e 原始汇票original bill
I+%[d^, {NmWQyEv
ajbA\/\G;
acajHs 改写||换新票据renewed bill
xBThq?N? 9|^2",V <$A . oF
&Ff/[ 即期汇票sight bill||bill on demand
e8>}) -]N
x,{ .KB^3pOpx /kZebNf6H …days after date||…days after date…日后付款
(Z+.45{- #`qx<y*S 4M=]wR; ?qv
!w~m< …months after date||…months after date…月后付款
|{z:IQLv jnkR}wAA 6+#Ydii9E }kw#7m54 见票后…日付款…days after sight||…days sight
GL>O4S<` bWjc'P6rx 6+:iy'- bbDZ#DK" 见票后…月付款…months after sight||…months sight
A
6 ]{;gw<T Q4#.X=.d _>o:R$ %} 同组票据set of bills
f$o_e90mu w49t9~ frm>4)9+ J@/kIrx 单张汇票sola of exchange||sole of exchange
XnH05LQ ^)470K`%) 0G(/Wb
"/ PF0_8,@U 远期汇票usance bill||bill at usance
s-NX o B5,N7z34F ^
7`BP%6 (=FRmdeYl1 长期汇票long bill
3xy<tqfr P7ao5NP 7RQR)DG Ky`qskvu 短期汇票short bill
b.OsiT;_j <q)# `C,n0'PL. lPe&h]@ > 逾期汇票overdue bill
Q*GN`07@?d 2/U.|*mH -D<< kra B4Z
Bq%Z_ 宽限日期days of grace
xPdG*OcX! wC"FDr+ V_)-#=J q#~ (/ 电汇telegraphic transfer (T.T)
]|#+zx|/D 1l9G[o
* BqEI(c6 (xycJ`N 邮汇postal order||postal note (Am.)||post office order||money order
V( }:=eK g%o(+
d mb1FWy=3 y4yhF8E>;U 本票promissory note (P/N)
HH`'*$]7 9p85Pv [M= zE*li`@ cF*TotU_m 押汇负责书||押汇保证书letter of hypothecation
`Uq#W+r, #{0HYg?(f n>z9K') hy1oq7F(Q 副保||抵押品||付属担保物collateral security
cs48*+m "> ypIR< *YI98 P-[-pi@ 担保书trust receipt||letter of indemnity
UhF-K#Z9 /*~EO{o Brw@g8w-X RIR\']WN 承兑||认付acceptance
?9vuuIE a"1t-x
T}Tp$.gB i%iL[id:w 单张承兑general acceptance
sQ3[< $V;i
'(&7 lM`2sy ]2A^1Del 有条件承兑qualified acceptance
B^=-Z8 ejKucEg
D 2YL?,uLS KRbvj 附条件认付conditional acceptance
>dXGee>'M ]|pe>:gf' t|?ez4/{z *][`@@-> 部分认付partial acceptance
u~N?NW Q