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。
mLO{~ruu 会计报表statement of account
AO'B
p5:Q 1GW=QbO 6 3yXF|
yV VbtFM=Dg 往来帐目account current
d
`Q$URn| `ge{KB;*n# fj 19U9R f$k#\=2% 现在往来帐||存款额current accout
XTyn[n 0}Xkj)R, { >Y< ! 11
.RG
* 销货帐account sales
;X\>oV3# 9h$-:y3 -Tk~c1I#` HF5aU
:M 共同计算帐项joint account
7BF't!-2F /v;g v[ `a2Oj@jP d <qbUk3; 未决帐项outstanding account
bs]ret$?(q L"tj DAV {:Z# 8dGe T_, LK7D 贷方帐项credit account||creditor account
KL0u:I(lWU f b_tda",} uwWfL32 Qkk~{OuC 借方帐项debit account||debtor account
ZH`6>: tB[(o%k Tc\^=e^N? ?i(Tc! 应付帐||应付未付帐account payable
=X>3C"] f<WnPoV Z[AJat@H ?YgK]IxD 应收帐||应收未收帐account receivable
_:M6~XHo *D,+v!wG9 _ZD)#? $z{HNY*2 新交易||新帐new account
60teD>Eh, 0c7&J?"wE Gr?"okaA YT,1E>rd 未决帐||老帐old account
!U,qr0h 5]p>&|Ud @OFl^U0/ 9T|7edl 现金帐cash account
V uJth
G+b $WQn2t >}u?{_s *0
O\]CfzR 流水帐running account
x7Ly, 0'BR Sa< C+r--"Z ?_W "=WpC 暂记帐||未定帐suspense account
;csAhkf:S YcRjbF,|6 m]N4.J ^67P(h 过期帐||延滞帐overdue account||pastdue account
W3*WR,z Ax0u \(p<^ #B`"B jDgiH} 杂项帐户sundry account
PM=
I 9eGM6qW\_ l%fnGe` _ wm*`
详细帐单||明细表detail account
9Wx q
$hn_4$ Zf]d'oW{/ \~jt7 Q 呆帐bad account
)5d&K8@ 0>Ki([3 %>xW_5;Z fn#b3ee 会计项目title of account
A_Sl#e $L:g7?)k g6QkF41nG [ "J 会计薄||帐薄account-book
y"$|?187x 9N=Dls NO`a2HR$ \)y5~te* 营业报告书||损益计算表account of budiness||business report
@%ChPjN kfm8F8sxl 1/gY]ghL "M_X9n_ 借贷细帐||交验帐account rendered
@WBy:gV" C"IPCJYn @U5+1Hjc 7i334iQZ 明细帐account stated
D\j1`
[^ 7^&/0 HX+'{zm] }Ax$}# 与…银行开立一户头to open an account with
SAThY
$)6 JsfbY^wz KQ3)^
J_Z HOykm
x6$ 与…银行建立交易to keep account with
x*BfR
j "-v9V7KCM N ?V5gi YD jQ&EH 继续记帐to keep account
f_D1zU^ qUpMq:Uw ET=q
1t8 JO+ hD4L 与…有交易to have an account with
w`>xK
sKW> @f*/V e0. 6G@_!i*2F 7zR7v 作成会计帐||有往来帐项to make out an account with
\vFkhm eg?vYW r
^*,eF _e ~EQ[, 清算||清理债务to make up an account
g[H7. ?>RJ8\Sj ^Y #?@ [.Kia
> 清洁帐目||与…停止交易to close ones account with
2{+\\.4Evk ,"j|0Q gyI5;il~ zUwz[^d<C 结帐to close an account
&)xoR4!2 5f}63as 2&$ A x T=b5th
} 清理未付款to ask an account||to demand an account
n]9y Cr *e
_ /D$SC .]v8W51Y oB_{xu$6| 结清差额to balance the account with
E@t~juF! TmzEZ<} &7 Eg
w ? I"T
_< 清算to settle an account||to liquidate an account||to square an account
#<v3G)|aS g~10K^ jw(v08u > pw- C=MY] 审查帐目||监查帐目to audit an account
`n5)o
U2q 17<\Q(YQ= J
tYnBg?[E l)XzU&Sc~ 检查帐目to examine an account
\i`/k( n6L}#aZG )W*S6}A T:na\y/{j 转入A的帐户to charge the amount to As account
JRU)AMMU& s)ZL`S?</ Nv #vfh9}P (zgXhx_!D 以计帐方式付款to pay on account
+uv]dD*i u^iK?S#Ci8 E >SnH
uv9cOd 代理某人||为某人on ones account||on account of one
'y;[
fwo7 Ov?k4kJ kS=OX5 %3z-^#B= 为自己计算||独立帐目on ones own account
q
jUQ2d &IOChQ`8P Cd6^aFoK! p jHUlQ 由某人收益并负风险on ones account and risk||for ones account and risk
9Z
rWG |*OS;FD5 m./lrz j<wg>O:s%r 由某人负担for ones account||for account of one
Wl::tgU PN0:,.4 _j<46^ gZ/M0px 按某人指示||列入某人帐户by order and for account of one
mv<z%y
?Oj 8BLtTpu qrm~=yU% "'II~/9 列入5月份帐目for May account
kF6X?mqgD s?E7tmaM >RF[0s'- a.wRJ 编入某中帐项下to pass to the account of||to place to the account of
!*+~R2&b 'i
Ufr@ ;f0+'W X^fMt] 寄出清算书to send in an account||to send in render an account
#N@sJyIN 5XA6IL|/l Xm\tyLY x1Z?x,-D" 支票薄cheque book
K^s!0[6 *vUKh^=" h"]v+u`!SM l"b
78n 支票陈票人cheque drawer
p4HX83y{ ]W-:-.prh xr)kHJ:v GwW!Q|tVz= 持票人cheque holder
&xrm;pO }c%QF i&{8a3B 4vp,izNW 不记名支票cheque to bearer||bearer cheque
jD$
T [
ecYpE< " 0K5
/9 O2ety2}?f 记名支票||认人支票cheque to order
Qighvei cz&Qoyh{; r?[PIf |giK]Z 到期支票antedated cheque
SDDs}mV {u3^#k
F 'zi5ihiT "A,]y E 未到期支票postdated cheque
y{U'\ !)_80O1 Y@_ i32,r 76mQ$ze 保付支票certified cheque
mY#[D;mUe zZ
OoPE }4
P@`>e/` Pm7,Nq)<>n 未获兑现支票,退票returned cheque
$zy
Y"yWRZ uTBls8 >77
/e@ $2 ~A^#"0 横线支票crossed cheque
Y'%sA~g X.%Xi'H tJ bOn$]2" IAhyGD{b 普通横线general crossing
\SA5@
.W k
IP~XV~ =pN?h<dc OT{qb!eYI 特别横线special crossing
9)e`mO*n .LN&EfMenF !+JSg uy ShF
][v1L 空白支票blank cheque
DIkD6n?V x44)o: ol:,02E& 4US8B=jk 失效支票,过期支票stale cheque
DU({Ncge 2W$c%~j$2 )}]<o
|' K>w}(td 普通支票open cheque
>p}d:t/ (
y'i{:B "|.>pD#0& FavU"QU&| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
bhnm<RZ y%v<Cp@R \aU^c24> q'hMf?_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
l/DV
?27 =_D82`p rcOpOoU| t A\N$ 支票换现金||兑现to cash a cheque
iG6 ^s62z7 C>:F4"0 lk2F]@_kJH 4(bV# 清理票款to clear a cheque
:_p3nb[r "n7rbh3VW (GMKIw2 n
wOr 保证兑现to certify a cheque
mhnD1}9,Ih %R7Q`!@8 hG2btmBht I&q:w\\z8| 填写支票数额to fill up a cheque
zVGjXuNa B[S.6"/H >Y1?` ryW1OV6?_0 支票上划线to cross a cheque
Zo-E0[9 `(_cR@\ jtS+y)2 4+$<G /K 开发支票to make out a cheque
>XSe[K Olj]A]v} GWM2l?zOP mE}`` 签发支票,开立支票to draw a cheque||to issue a cheque
!jU<(eY 5w@ ;B x98LOO J=
ia 透支支票to overdraw a cheque
ig")bt3s5 2t<
dCw o%Vf#W HvKueTQ 背书支票to endorse a cheque
}2:bYpYQ /A9M v%zjk !6@xX08z `JG~%0Z?} 请付票款||清付票款to pay a cheque||to honour a cheque
e%R+IH5i
^R,5T}J. bhOyx k]qZOO} 支票退票to dishonour a cheque
;}A#ws_CD_ N>/*)Frt kZU8s'C ^W_}Gd<-#Y 拒付支票to refuse a cheque
xp)#a_} V~Tjz%< <^~Xnstl @E,{p"{ 拒付支票to stop payment of a cheque
q[M7)- 6x]|IWvW ;wL* d%t]:41=Z 提示要求付款to present for payment
IywovN Tr ,^26.p$ 6 KnD(im I%e7:cs > 见票即付持票人payable to bearer
6
N~ jt >:W)9o }sPY+ZjV (PsA[>F 支付指定人payable to order
nd3]&occ qt^%jIv %f6l"~y K[~Wj8W0 已过期||无效out of date||stale
r;|Bc$P 2}$Vi$
R l]sO[`X iBp 7
1x65 请给出票人R/D||refer to drawer
l>~:lBO f#eTi&w 2Mu-c:1 "'t<R}t!A 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
F|xXMpC.f
_q6+] u%XFFt5 %bDd 文字与数字不一致words and figures differ
d2.n^Q"?3 `3pe\s aCGPtA' y^;qT_)# 支票
;4 ?%k )
Vq9hAD|k 时间已过account closed
+bdkqdB9 )@R:$l86 EF"ar ]3d&S5zU 更改处应加盖印章alterations require initials
LTzf&TZbx5 /
s H*if Mh~T.;f.qq a P{xMB#1h }{K)5k@
<>j,Q 时间已过effects not cleared
YgM6z K~ aj(M{gFq~ -)y"EJ(N f\r$T Nd6 停止付款payment stopped
A:
0]
n ~@'|R%jJ {/QpEd>3+ ,l0s(Cg 支票毁损cheque mutilated
Q=^}B}G Ae ue:u> 1+y&n? XJ?@l3D: 汇款||寄钱to remit||to send money
ulj`+D?H '
O{hr0q} ,pLesbI LR9'BUfFv 寄票供取款||支票支付to send a cheque for payment
^+GN8LUs cst=ms c$e~O-OVD? wV5<sH__ 寄款人a remitter
<7PtC,74 Llk` }DZkCzK j<l>+.,
U 收款人a remittee
2B!nLLCp+ u{H_q&1 X='4N< @&EP&
$* 国外汇票foreign Bill
6PPvfD^ X(WG:FP27 ;nh7Elk Q| xPm: 国内汇票inland Bill
?C $_?Qi Q'A->I<;_s pn
=S%Qf] ^8MgNVoJ) 跟单汇票documentary bill
VFYJXR{ Nm;ka&' E*
lqC h GGLVv) 空头汇票accommodation bill
wkIH<w|jb }'@*Ol j ]\_4r)cN<n ;$%+TN 原始汇票original bill
f3596a $}\.)^[} CX1'B0=\r qY0Ic5wCY 改写||换新票据renewed bill
-7pZRnv S
8]g'! }RyYzm2 G7),!Qol 即期汇票sight bill||bill on demand
#MBYa&Tw7 Gm6^BYCk FijzO 54'z"S:W …days after date||…days after date…日后付款
}2h~o~ U#Z}a
d?VX Pd@?(WQ zCco/]h
…months after date||…months after date…月后付款
/#Xz+#SqY M@gm.)d kj-Sd^ e8gD(T 见票后…日付款…days after sight||…days sight
`GSfA0? 7,(:vjIXd U|y+k` =UYc~VUYnT 见票后…月付款…months after sight||…months sight
M"V?fn' R"82=">v @,s[l1P
_y8)jD" 同组票据set of bills
Uh9$e Tlf G"HzZ% Uq[NOJC *.i`hfRc 单张汇票sola of exchange||sole of exchange
NDI|; xl<Cstr
z}pdcQl# D&]SPhX 远期汇票usance bill||bill at usance
evn ]n ,I)/ V>u K
\;b3 S(rA96n 长期汇票long bill
,rG$JCS'KQ m"xw5aa> >S!QvyM(V J.*dA j 短期汇票short bill
m+V'*[O{ lJ}lO,g
& }}o9 Z,Q)\W<'- 逾期汇票overdue bill
k.rZj|7 L G-T:7 :PjHs Np;^ 0A|.ch 宽限日期days of grace
W**a\[~$ 6{1c
S \5O4}sm$* 4Kx;F
9!%~ 电汇telegraphic transfer (T.T)
pYVQ-r%QF O[q {y {HQ? 8wwD\1pLS 邮汇postal order||postal note (Am.)||post office order||money order
`F(KM ' ]3C7guWz uZg Kex;c ]JtK)9 本票promissory note (P/N)
-4"E]f h*&-[nSo DmPp& dRt]9gIsx 押汇负责书||押汇保证书letter of hypothecation
R`A@F2 @Vc*JEW qifX7AXHr 8g&uCv/Uk 副保||抵押品||付属担保物collateral security
@R>J\> W}nD#9tL p)Z$q2L i!jxjP 担保书trust receipt||letter of indemnity
>8HcCG hesL$Z [ [,$] %|6wt 3fM~R+p 承兑||认付acceptance
hcwKi
X >C*(/a $^}?98m b`fPP{mG 单张承兑general acceptance
a\aJw[d{ WHMt$W}% EO3?Dev )"wWV{k 有条件承兑qualified acceptance
t%V!
SvT8+ j:\MrYt0H jL>IX`,+6 Tf<1Z{9 附条件认付conditional acceptance
(
{5LB4 gI<TfcC PiP\T.XANa $62!R]C9\ 部分认付partial acceptance
J9zSBsp_