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。
mBye)q$ 会计报表statement of account
I
t2:2 S/eplz; } @3q;u ) G,WLca[ 往来帐目account current
*@@dO_%6 `N}Vi6FG H^o_B1 #t Pc<p6m 现在往来帐||存款额current accout
LrdED[Z 1)97AkN(O e+#k\x By[M|4a 销货帐account sales
/i
oBc}] W4P\HM>2 +,7vbs3 Fku<|1}&y 共同计算帐项joint account
NyC&j`d fY=:geB <7Yh<(R e^ fWIWRsy% 未决帐项outstanding account
OqH3.@eK @!ja/Y^
i&\ >/ 1 x@)cj 贷方帐项credit account||creditor account
@Wm:Rz Ur1kb{i ]d{lS&PRlg S&l [z, 借方帐项debit account||debtor account
.n.N.e |#xBC+ m#_M"B.cm rOYYZ)Qw 应付帐||应付未付帐account payable
BVus3Y5IJQ ~-sG&u> p,(W?.ZDN? 64"DT3: 应收帐||应收未收帐account receivable
5L7nEia' Ks^wX g&.OJ y=
8SD7P' 新交易||新帐new account
&Wdi
5T8 &oZU=CN h^,L) E o7PS1qcya< 未决帐||老帐old account
?djH! f}.t heWQPM|s &VCg`r-{~ 现金帐cash account
+l]>(k.2 Ui1s]R d|W=_7z r1=j$G 流水帐running account
y
GmFi m'
|wlI[lq `q | )_ fceO|mSz_ 暂记帐||未定帐suspense account
Z rgv*
N<Ym&$xR W|sU[dxZ 4Xwb`?}- 过期帐||延滞帐overdue account||pastdue account
/Q89 y[ 7dE.\#6r ?h|DeD!s m9DTz$S. 杂项帐户sundry account
]vV)$xMX x",ktE>9 +`$$^x BT$Oh4y4 详细帐单||明细表detail account
,S`FxJcE ~oK0k_{~ +nB0O/m'U 23'{{@30 呆帐bad account
Gfy9YH~ cc1M9kVi ug"4P.wI /3sX>Rj 会计项目title of account
TnKOr~ @* cBOt=vg,5 Be^"sC E]a;Ydf~ 会计薄||帐薄account-book
xwHE,ykE @~5Fcfmm $S2
/* A9J{>f
营业报告书||损益计算表account of budiness||business report
*mYGs )| Ul
85-p iO18FfM_ +9yMtR 借贷细帐||交验帐account rendered
9q[[
,R
U 17=/E 8b4?
O
" xbHI4A"
Z 明细帐account stated
SD@ 0X[ gv(MX
;B# ];=|))ky" 8|L 5nQ 与…银行开立一户头to open an account with
+Oo-8f* K
ilN`?
EJ a^[s[j#^, u{D]Kc?n 与…银行建立交易to keep account with
$DnR[V}rR! yB{1&S5C _c:th{* ;/IXw>O(/ 继续记帐to keep account
m?8o\|i, R;&k/v ~[BGKqh s%5XBI 与…有交易to have an account with
$kkL)O*"] mGmZ}H'{ {FILt3f; V;Ln|._/t 作成会计帐||有往来帐项to make out an account with
f3.oc9G
CalWJ Q?`s4P)14o Bw[#,_ 清算||清理债务to make up an account
4TiHh pDhUD}1G >-w#&T &K dAOJ:
@y 清洁帐目||与…停止交易to close ones account with
8R(l~
@ @(O##(7 EyBTja(4 /h]ru SI 结帐to close an account
*Z2Ko5&Y2 D
C_k0V
Bn 6J$I8b#/ QX
y=| 清理未付款to ask an account||to demand an account
`v2Xp3o4f "%_T7A ![ XCXX(8To0= Q;nC #cg 结清差额to balance the account with
hC]:+.Q+ )
N\ BC 5rQu
^6& VT#`l0I} 清算to settle an account||to liquidate an account||to square an account
xv%]g=Q +u&
3pK>f giesof C!6D /S 审查帐目||监查帐目to audit an account
3&+nV1
u6MU
@? hyhm{RC?[ \uJ+~db= 检查帐目to examine an account
r{Mn{1:
O 'cc{sjG Q`-Xx 7(|f@Y~* 转入A的帐户to charge the amount to As account
\
*g3j J5xZLv ^^a%Lz)U _U^G*EqL* 以计帐方式付款to pay on account
rcH{"\F_/ $Ny: At n +2>jY ?_T[]I' 代理某人||为某人on ones account||on account of one
m )r, G%K&f1q% t7,$u-
8{6`?qst@ 为自己计算||独立帐目on ones own account
@_ UI;*V "/3YV%to-# _|;{{8*? ^U,Dx 由某人收益并负风险on ones account and risk||for ones account and risk
K @:t6 ,,7hVw nXjSf -uhVw_qq# 由某人负担for ones account||for account of one
sJ5#T iX "QBl
"<<s TS=U%)Ik Wo,93] 按某人指示||列入某人帐户by order and for account of one
:H:+XIgoR TnQW~_: &(|Ot`el]v h&~9?B 列入5月份帐目for May account
~b4kV)[ q ocpM6b.fK '#Do( U' C+dz0u3s 编入某中帐项下to pass to the account of||to place to the account of
5FsfJpw ] 8<`&~a )XoMOz *V[I&dKq 寄出清算书to send in an account||to send in render an account
O.-A)S@
J2Qt! - I<Mb/!TQ 5Y@Hb!5D 支票薄cheque book
bh3yH>Zns o5m]Gqa TJZar Nc$ HC6v#-( `{ 支票陈票人cheque drawer
`L!L=.}4 Zvra > % u}rJqZ Cj/!m 持票人cheque holder
{Eqx'j vjA!+_I6 BbPRPkV !"'6$"U\K 不记名支票cheque to bearer||bearer cheque
V=YDqof <vb7X [*5hx_4%B QB;TQZ 记名支票||认人支票cheque to order
[<d_#(]h' .LbAR
u aEun *V^, S@TfZ3Go| 到期支票antedated cheque
A-rj: k! ][XCpJ)8 I$XwM 5'<mfY'B 未到期支票postdated cheque
5'<a,,RKu 05
.EI
)7 J
gV4-B
0 BA8!NR|
保付支票certified cheque
i<q_d7-W' U r8
JG&, '?LqVzZI 6]4=8! J 未获兑现支票,退票returned cheque
Jid_&\ 6}Rb-\N {!! 8 *ix `(6cRT`Wp 横线支票crossed cheque
P0k.\ 8
qz .B'ws/%5\ X?(R!=a z f>(Y7M 普通横线general crossing
z(#dL>d$' xlh<}Vtp IGlM}
?x nB/`~_9 特别横线special crossing
\tP*Pz 5,\|XQA5! H29vuGQjq m\_v{1g 空白支票blank cheque
!FvL2L Qtt3;5m <oSx'_dc pIKfTkSqH 失效支票,过期支票stale cheque
qa4j>; J~h9i=4<bF $y UPua/- nj-
LG!"a 普通支票open cheque
=NWzsRl, L(C0236r $J0o%9K
gf^y3F[\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
NL'(/|) ke)<E98DC N{6-a
o)'06FF\$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
e488}h6#m $2a_!/ H8m[:K]_H D}N4*L1 支票换现金||兑现to cash a cheque
?.c:k;j $^YHyfh *o<|^,R N,*'")k9 清理票款to clear a cheque
8:Dkf v i1
GQ=@ Q@*9|6- (%9J(4 保证兑现to certify a cheque
5fLp?`T anORoK. hI*6f3Vn(n 4y$okn\}i 填写支票数额to fill up a cheque
gj&5>brP T iJ \J{ 7Q~$&G -67!u; 支票上划线to cross a cheque
uX6rCokr DW)X3A(^ v7f[$s$m g``S SU 开发支票to make out a cheque
gOp81
) Bm6tf}8 +KOhDtLMG {5+ 39=( 签发支票,开立支票to draw a cheque||to issue a cheque
XRP+0=0 q77Iq0VR +Q"XwxL<6 "5<YN# 透支支票to overdraw a cheque
l .m # "kKIv|` j
V<5GWq H)rJ>L 背书支票to endorse a cheque
%~0]o@LW7 {#&D=7LP sGa " _j~y;R) 请付票款||清付票款to pay a cheque||to honour a cheque
vF'IK, {&FOa'bP ppeF,Q YI]/gWeu 支票退票to dishonour a cheque
AU;Iif6
2\F'So 4% 6@MQ[ @k/|%%uP 拒付支票to refuse a cheque
y4H/CH$% zY].ZS=7 8 v da" cu#r#0U- 拒付支票to stop payment of a cheque
e|^.
N[W oMNBK/X_ cq/@ng*o dx.Jv/Mb 提示要求付款to present for payment
tn |H~iF{ _9S"rH[
C k
/DV 'a~F'FN$ 见票即付持票人payable to bearer
n+s=u$%qn C]3^:b+ 6~6
vwp C @P$RVS 支付指定人payable to order
V]Uc@7S/ r]S"i$ }xgs]\^,73 8boiJku`
已过期||无效out of date||stale
W>[TFdH?
(T.j3@Ko SN$3cg]z A'*#UYn( 请给出票人R/D||refer to drawer
O_*tDq,e raM{!T
:
FWLLbL5t [9yy<Z5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
^vI`#}? yx7y3TSq b>' c
w4RtIDW: 文字与数字不一致words and figures differ
,X\qlT5C .pblI }RQHsS uzS;&-nA 支票
r6nWrO>y
`b_n\pf] 时间已过account closed
jTqEV
( *(sv5c!0M8 Y*S(uqM ];QX&";Z 更改处应加盖印章alterations require initials
;Ji3|=4u "_\77cqpTh FyV $`c$ rt\.|Hr4s d 0:;IUG
4v`;D,dIu 时间已过effects not cleared
P[H 4Yp ^KQZ;[B }50s\H._C 5+/XO>P1m| 停止付款payment stopped
0 R>!jw 6Zv-kG mC'<Ov<eJ O/oLQoH 支票毁损cheque mutilated
r$,Xv+} Pe@*')o* \CYKj_c q oz[x 汇款||寄钱to remit||to send money
SYgkYR VzWH9%w mS+sh'VH V :lKF') 寄票供取款||支票支付to send a cheque for payment
k
jx<;##R8 =@d->d
tjcsT> "l B%"} 寄款人a remitter
u_Xp\RJ @$;I% .Z@ i z5 #eKH'fE 收款人a remittee
M|UCV_omN dfXBgsc6i <#)Q.P
wKbU}29c 国外汇票foreign Bill
Bsj^R\
>|1-o;UU O*>`md?MH M'@ 国内汇票inland Bill
].@8/. rg zuJ@@\75 :bqUA(k Rvy
Cc!d 跟单汇票documentary bill
r(g#3i4Q 9x#Tj/5% )~ ^`[` pwA~?$B1 空头汇票accommodation bill
./CDW &3\3wcZ,q ;S'1fci6 MwaRwk
; 原始汇票original bill
n/%M9osF $|I hO 12l1u[TlS U XOf 改写||换新票据renewed bill
!^Q4ZL,- KBgFS%-W b .cBg.a 4
i`FSO 即期汇票sight bill||bill on demand
EfX,0Nq T 9T<k|b[6 pV$A?b"?* RG_6&
A …days after date||…days after date…日后付款
VL$?vI' )gk
tI! !j9(%
,PR N({-&A.N …months after date||…months after date…月后付款
Nh^q&[? -`PLewvX CJ6v S R+9 hog 见票后…日付款…days after sight||…days sight
72= 4#
QiNLE'19^ zT'(I6S:) :#=BwdC 见票后…月付款…months after sight||…months sight
\OkJX_7 5L,q,kVS a#&\65D ESuP ZB 同组票据set of bills
C-/+n5J A%~t[ H 5qkyi]/U8 *nwH1FjH 单张汇票sola of exchange||sole of exchange
\\Nt^j3qR ;6`7
\ nQG<OVRClS a@#<qf8g 远期汇票usance bill||bill at usance
)#,a'~w f+2mX"Z
[F 6
dYa07 BipD8`a 长期汇票long bill
9!6u Yf+ z\Z+>A 0,6!6>BOT AA}+37@2I 短期汇票short bill
X|y0pH:S _$K
kSMA~_ [!4V_yOb PrF('PH7i 逾期汇票overdue bill
#,OiZQJC sfsK[c5bm G_xql_QR Rd|^C$6 宽限日期days of grace
bs)Ro/7} Kp6%=JjO +xNq8yS 8cj}9}k 电汇telegraphic transfer (T.T)
8*eVP*g $^W|@et{
] pMkM@OH
Srrzj-9^)K 邮汇postal order||postal note (Am.)||post office order||money order
)~#3A@ F`o"t]AD-a Nb\B*=4AR _w7yfZLv+ 本票promissory note (P/N)
yg"FF:^T gY_AO1 -c%'f&P (>gb9n
押汇负责书||押汇保证书letter of hypothecation
,+FiP{` y>ePCDR3 b3q&CJ4| K^%ONultv 副保||抵押品||付属担保物collateral security
2=X.$&a I1JF2 "{c //yz$d>JN zn5|ewl@" 担保书trust receipt||letter of indemnity
M?I^`6IOc8 Y7 e1%,$v "1hFx=W+\ MkM`)g 5
承兑||认付acceptance
](z*t+"> _:!7M^IU Y5<W"[B! ]x6r
P 单张承兑general acceptance
]m#*4 `|4k>5k 6e"Lod_ L (Z Q?1Qxo 有条件承兑qualified acceptance
iO}KERfU Uq.hCb`: VhU,("&pm c4}|a1R\= 附条件认付conditional acceptance
)%HIC@MM6 H_w?+Rig 0_-P~^A VBK |*Tl 部分认付partial acceptance
o>HGfr,N