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。
yZ?|u57 会计报表statement of account
ZL[~[ ! Ra.DSL 7A0D[?^xe N
-*
^V^V 往来帐目account current
y4* }E ;xF5P'T?| o.Ld
.I) M$&aNt; 现在往来帐||存款额current accout
H^y%Bi&^ s}Y_og_c ]BAM _ g/H:`J 销货帐account sales
QC@nRy8% yt,xA;g tMM*m r|!w,>. 共同计算帐项joint account
y\-f{I
.b'o}DLa 'r`#u@TTZ AITV+=sN 未决帐项outstanding account
CBaU$`5 bvHF;Qywg W 2/`O? 3I0=^>A 贷方帐项credit account||creditor account
. ]
=$(( d+FS +EI+@hS b
[+G+V 借方帐项debit account||debtor account
EC[2rROn\ vrVb/hhG :N!Fe7H, Y
1e>P 应付帐||应付未付帐account payable
i4 BCm/h ]fc9m~0N,\ N}`.N 9qyA{
|3 应收帐||应收未收帐account receivable
1rs`|iX5 8yr_A[S8. K/oC+Z;K t~mbe 新交易||新帐new account
lwS6"2q k
-5Enbkr y$6m|
5 {Rc!S? 8 未决帐||老帐old account
02g!mJW>}y l| 1O9I0Gd r>v_NKS]t MUo}Qi0K 现金帐cash account
dWR0tS6vR` M4hzf c\2+f7o@ 7;cb^fi/ 流水帐running account
x13t@b c%2C\UB Y\e,#y 4-P'e%S 暂记帐||未定帐suspense account
6{2LV&T=u #vk-zx*v7= f{ZOH<"Lo HsA4NRF'7 过期帐||延滞帐overdue account||pastdue account
IyTL|W6 wps`2`z !>$tRW?gH~ |7@[+ 杂项帐户sundry account
-{z.8p}IW _N`:NOM 3GEI) ! &\(p<TF 详细帐单||明细表detail account
z+
ybtS>pZ 5LVhq[}mP 9 *>@s u nE h 呆帐bad account
Y02 cX@K6 yKJKQ9 j$l[OZ:# OnO56,+S^ 会计项目title of account
9f
,$JjX[ <DG=qP6O d\FBY&C7b :1Jg;G 会计薄||帐薄account-book
j^DoILw Jb'l.xN !Pnvqgp/ bzFwQi}> 营业报告书||损益计算表account of budiness||business report
ka_]s:>+ gg;&a( a]NQls
E}l W5a)`%H 借贷细帐||交验帐account rendered
w
7Do#Cv ?-^eI! e1'<;;; L `<I+(8]Uz 明细帐account stated
@eQIwz 1EvAV,v" L"Y_:l3"7 8l(_{Y5(- 与…银行开立一户头to open an account with
%E
q}H g_z%L?N N?`-$C ] [a~|{~?8 与…银行建立交易to keep account with
m9My H]@M00C d!0p^!3 yp%7zrU 继续记帐to keep account
c}9.Or`? ,DrE4")4 N}0-L$@SL ur\v[k= 与…有交易to have an account with
-)%l{@Mr YXCfP~i --SlxV/x %{$iN|%J%$ 作成会计帐||有往来帐项to make out an account with
~m~<xtoc 'bN\8t\S 'F[m,[T%x DyiyH%SSD 清算||清理债务to make up an account
Obd@#uab
# biI=S SH#-3&$[ _97A9wHj 清洁帐目||与…停止交易to close ones account with
>5Vv6_CI0? uY]nqb w}="}Cb 69)- )en 结帐to close an account
d_CY=DHF%` -e H5s3:A h^E"eC sqkk4w1#C 清理未付款to ask an account||to demand an account
ml=tS, 0Da9,&D Kj|l]' 9&R. <I 结清差额to balance the account with
feOX]g#
OgpZwwk Y<lJj"G =FXO 1UZ! 清算to settle an account||to liquidate an account||to square an account
29R_?HBH <-xI!o"} C*A!`Q?1Y >BU"C+a8g 审查帐目||监查帐目to audit an account
E<u6 js, Opc, {,z6 ,tt]C~\u Wr.G9zq.+ 检查帐目to examine an account
sTx23RJ9 !9yOFd_ .!yXto: 4-RzWSFbo` 转入A的帐户to charge the amount to As account
&jJj6
+P\ IKT3T_\-I Y.9s-g +AGI)uQQ 以计帐方式付款to pay on account
j9FG)0 I<p- o/TP E1 )7gio QMUmPx& 代理某人||为某人on ones account||on account of one
[
+w= WCc7 MK .xnJT2uu' ^E
c);Z 为自己计算||独立帐目on ones own account
no6q3<re n#F:(MSOp l]
-mdq/C X=Qa TV 由某人收益并负风险on ones account and risk||for ones account and risk
{G _ :#cep x+niY;Z E fO6i 8|FHr, 由某人负担for ones account||for account of one
(^x , RM/q\100 |$AoI vumA W* 按某人指示||列入某人帐户by order and for account of one
b
#ih=qE ;- ~}g 7$ NJ6*
7Cd <kJ,E[4` 列入5月份帐目for May account
v/NkG;NWM l_ Eeus WS17DsWW Yz
6+
x] 编入某中帐项下to pass to the account of||to place to the account of
g9N_s,3jC a!iG;:K
AXK6AZjX uvbXsO"z]] 寄出清算书to send in an account||to send in render an account
Q]n a_'_ E'_3U5U 'Ipp1a
Z_M
nQy %av$ 支票薄cheque book
o*\Fj}l- .(D,CGtYb NT3Ti
?J,
|}hV_ 支票陈票人cheque drawer
>m66j2(H*Z ExJch\ Vifh`BSP #* KmPc+ 持票人cheque holder
)21yD1"6 2D`_!OG= <G+IbUG:
^)\z 不记名支票cheque to bearer||bearer cheque
Zt3Y<
3o \%=GM
J^[p h 3.6<vM R]Iv?)Y 记名支票||认人支票cheque to order
P LH
iQ: .=I:cniw\r 7Pb:
z4j 9h
bn<Y 到期支票antedated cheque
SuorCp] !:zWhu, 3Gr:.V9= kim qm 未到期支票postdated cheque
JZc"4qf@OT e<.O'!=7Y LBCat=d< `X mT)C 保付支票certified cheque
klUW_d- "}91wfG9 ysHmi{V~ ggQB Q/ L 未获兑现支票,退票returned cheque
x JXPt
m Oo-%;l`& ggP#2I\ A7eF.V& 横线支票crossed cheque
IRq@~vdt) @_:Jm
tH< Y\Grf$e Zo12F**{ 普通横线general crossing
j$%uip{ 8D)I~
0\ v&#=1Zb !}+rg2 特别横线special crossing
B#Q=Fo 6 8dBG ZwyET ";>>{lYA. c;M&;'#x 空白支票blank cheque
GM{J3O= ~
[wh =o<iBbK#| ytsPk2@WR 失效支票,过期支票stale cheque
df'xx)kW 2{`[<w 0P%,1M3d |1rKGDc 普通支票open cheque
VK
~ OL ?J1x'/G `3QAXDWE Da@H^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
0}:wM':G GELxS!
Qr n^T O=A(x m# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
q|EE
em eHt |O~ uFXu9f+ Gv$}>YJ 支票换现金||兑现to cash a cheque
~?BN4ptc `g~T #U\>d DjK c!2j+ORz 清理票款to clear a cheque
Qgel^"t]i ^kF-mM=
Fh3>y2`/ =ghN)[AZV 保证兑现to certify a cheque
lY,dyNFHV H:x{qS4Si FK:Tni
!K0:0: 填写支票数额to fill up a cheque
<-3_tu>l ,[j'OyR J8>8@m6 .w@o%AO_ 支票上划线to cross a cheque
hG8!aJo ^rP`
.Z u*:;O\6l 6cm&=n_u 开发支票to make out a cheque
Pv>W`/*_,s fzhCV 0~;Owu cc
%m0p 签发支票,开立支票to draw a cheque||to issue a cheque
ahnQq9 WF!u2E+ :I)WSXP9h kM>Bk\ 透支支票to overdraw a cheque
;n"Nv}<C .0gF&>I} %~$P.Zh hh$V[/iK 背书支票to endorse a cheque
F6vN{FI 4,yS7l G[[hC[}I foi@z9 请付票款||清付票款to pay a cheque||to honour a cheque
W
^MF3 vp#A D9h1 (oKrIm ;rK=
jz^Q 支票退票to dishonour a cheque
B,f4< <691pkX IL\2?(&Z
4)zHkN+ 拒付支票to refuse a cheque
O`pqS\H Z%t"~r0PS |d@%Vb_ HF\|mL 拒付支票to stop payment of a cheque
K:osfd p}r1@L s ZjEc\{ s >;9+4C<z0 提示要求付款to present for payment
y7?n;3U]CS G';yb^DB :zWI" ^/H9`z; 见票即付持票人payable to bearer
2A5R3x=\ ,
Ac
gsC e{*-_j"I !T<4em8 支付指定人payable to order
+li<y`aw0 WLB@]JvTBY Bj-80d, aT[qJbp1 已过期||无效out of date||stale
=[7[F)I~O \N[Z58R !z Uh9p,AV ,y'E#_cTgQ 请给出票人R/D||refer to drawer
,'KS:`m! p#yq 'kY ^5:xSQ@: C}= *%S 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
bGO[P<< m4=[e! #2XX [d% YoT<]' 文字与数字不一致words and figures differ
[X"F}ph AxsTB9/ {Y\W&Edw% Ui^~A 支票
9Ez>srH(
jIzkI)WC| 时间已过account closed
7jZE(|G- 5v
fzSJ 1hz:AUH D<DSK~ 更改处应加盖印章alterations require initials
++HHUM Zs$Qo->F 0pC}+
+ n[mVwQ(% (iT?uMRz
=`1#f
QDt 时间已过effects not cleared
n.323tNY ]+!{^h$ CXe2G5 YEbB3N 停止付款payment stopped
'pa>;{ x$6`k r&MHww1i E/OJ}3Rf 支票毁损cheque mutilated
kzK4i!} ;`{PA
!> ;?*`WB !bPsJbIo> 汇款||寄钱to remit||to send money
m,u5S=3A{! iK(G t6w XVlZ:kz vLc7RL 寄票供取款||支票支付to send a cheque for payment
v}Gpw6 O]XdPH20 #lf3$Tm D em@bxyMm 寄款人a remitter
|UGmIm% L$Uy l\?HeVk^ iPD5
KsAOA 收款人a remittee
/^F_~.u{ D)]U+Qk o9j*Yz &
8##)tS(y 国外汇票foreign Bill
o:p6[SGd n O^m >I~$h,
;T9u$4< 国内汇票inland Bill
=
u*\P!$ FR7DuH/f) &pL.hM^ 9i&(VzY[= 跟单汇票documentary bill
|#&{`3$CG[ *Y4[YnkPE \hm;p "&_$%#HUv 空头汇票accommodation bill
p}b:(QN~m MM+xm{4l M_:_(y>l xbN)z 原始汇票original bill
sULCYiT|Hn ?)Psf/ ?$ft3p} !mM`+XH 改写||换新票据renewed bill
!4"!PrZDB H}Jdnu| ko o~aK[
:c*_W
/ 即期汇票sight bill||bill on demand
P0Q]Ds| b`lLqV<[cB 5-=&4R\k s>RtCw3, …days after date||…days after date…日后付款
e[Tu.$f-
%![%wI? )&nfV
5@" oPqWL9] …months after date||…months after date…月后付款
E`"<t:RzF y1oQ4|KSI K;,_P5J% q_hkI] 见票后…日付款…days after sight||…days sight
cl`!A2F1G# $N}nO:`t FLb
Q#c\ w%3R[Kdzk 见票后…月付款…months after sight||…months sight
$jc&Tk# Dc2U+U(J |4sl
G $ykujyngS4 同组票据set of bills
V5.=08L R#n!1~ ( 0LjF$3GpZ <kmH^viX 单张汇票sola of exchange||sole of exchange
*ommU(r8 P2j"L#% b_'VWd:am }.L\O]~{ 远期汇票usance bill||bill at usance
&e-MOM2& wWaJ%z>3y mmJ$+$JEk 1-h"1UN2E 长期汇票long bill
&f;<[_QI= VJ8"Q wa)E.(x 60iMfcT 短期汇票short bill
"8NhrUX k|r+/gIV )zKZ<;#y gf&\)"
逾期汇票overdue bill
(59u<F ;b-d2R f3p)Q<H>`( 2i4&*&A 宽限日期days of grace
}Qqi013E L 5LkpfmR .#4;em%7 B5pWSS 电汇telegraphic transfer (T.T)
ri]"a?Rm ; xz}]@]Ar mF6 U{= TTfU(w%&P 邮汇postal order||postal note (Am.)||post office order||money order
/}ADV2sF BM }{};p6 -J`VXG:M =Qf. 本票promissory note (P/N)
^wtr~D| -Y{=bZS u $#HPwmd G<MX94? 押汇负责书||押汇保证书letter of hypothecation
@ uF$m/g -!ARVf * ]E:P-xTwaI uQ_s$@brI 副保||抵押品||付属担保物collateral security
p
bT sn 1Fs:&* = fl4z'8P"( ,~TV/l< 担保书trust receipt||letter of indemnity
)M:pg% 8
Q*477=I s4&JBm(33N i:@n6GW+iw 承兑||认付acceptance
9[9
ZI1*s vz*'1ugaA &3:U&}I L+]|-L`S 单张承兑general acceptance
#K4lnC2qz $7'K]'UJXO ^=1:!'*3D [3~mil3rO 有条件承兑qualified acceptance
c[6=& h%0FKi^ (TF;+FRW $yi[wwf4 附条件认付conditional acceptance
1%^d<%,] 03$lg DQ iDdmr32E Di
^7@}kQS 部分认付partial acceptance
0\X'
a}8Bu