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。
aq}hlA(w 会计报表statement of account
<KU0K IONo&~-l (4/"uj5 ocZ}RI#Q 往来帐目account current
s.i9&1
Y-! @tm2Y%Y! m[v0mXE !~~KM?g 现在往来帐||存款额current accout
bHnKtaK4c %"A8Af**I M=pQx$
%a Y^!qeY 销货帐account sales
u0&R*YV h$!YKfhq} ~Dq-q6-@t JR.)CzC 共同计算帐项joint account
o
OpEpQ}}q Su6kpC!EW = +MF@ 4 rCDt9o> 未决帐项outstanding account
/g{*px| V=8db%
^ pxTtV g. RxYENG]/6 贷方帐项credit account||creditor account
z:f&k}( 49=pB,H;H $`3yImv+w KqntOo}
y) 借方帐项debit account||debtor account
E
b[;nk? )Y)_T&O Bam.B6- vkTu:3Qe 应付帐||应付未付帐account payable
aj;x:UqpJ ~F'6k&A^q KMIe%2:b5 3Ji
zv
,? 应收帐||应收未收帐account receivable
q *&H L.'61ZU by
@q g:
+ m-88 新交易||新帐new account
% akW43cE h#r~2\q4ei ^t4^gcoZ4Z 7wx=# 未决帐||老帐old account
1*hE bO I#(lxlp"Ho iRsB|7v[ , l}L8
1t7f 现金帐cash account
.4%z$(+6 v3Vve:}+ EO)JMV?6
zni9 流水帐running account
QNx]8r \KhcNr?ja= M@{?#MkS% >va_,Y} 暂记帐||未定帐suspense account
g]vB\5uA: n/1t UF !lNyoX/ d9S/_iCI 过期帐||延滞帐overdue account||pastdue account
crb^TuN uxTgK'3 C`;igg$t_ Bp7p X 杂项帐户sundry account
t~o"x . GO"|^W 3Y38lP:>h n5d8^c! 2 详细帐单||明细表detail account
*xNc^&. 1}\p:` G%bv<_R =_-u;w1D 呆帐bad account
p}!i_P I9qZE
=i g0zzDv7~ o664b$5nsI 会计项目title of account
B.G6vx4yp pL{oVk#, A3/[9}(U }2;P`s 会计薄||帐薄account-book
@)h>vg ?.`
ga* ~NK $rHwi% ^.LB(GZ, 营业报告书||损益计算表account of budiness||business report
F0_w9"3E~ mh}D[K=~% 8HKv_vl e&
`"}^X;I 借贷细帐||交验帐account rendered
]6Iu\,#J ly`
A,dh Vpg>K #w KUU{X~w 明细帐account stated
l0,VN,$Yl L@H^?1*L? 0L/chP KuJ9bn{u!C 与…银行开立一户头to open an account with
Nt$4; p48enH8CO Y_[7q<L ;B 8Q,.t>x 与…银行建立交易to keep account with
rgIWM" Q O =5Q #[jS&rr( 4:rwzRDY 继续记帐to keep account
A*DN/lG Aeh# &6s&nx
iKo2bC:.& 与…有交易to have an account with
ZJ%NZAxy 2|bt"y-5r tsg`c;{ _3 3 b % 作成会计帐||有往来帐项to make out an account with
\#%GVru! eaf-_#qb m:)&:Y0 (a H14Q-2U1xa 清算||清理债务to make up an account
v)O0i2 o_Zs0/ a^l)vh{+ Sa<(F[p` 清洁帐目||与…停止交易to close ones account with
K^<?LXJF [mv? \HDa~ Chnt)N`/B4 @Pcgm"H< 结帐to close an account
!+3&%vQ) H]tD~KM< }iKjef#J >niv>+!N 清理未付款to ask an account||to demand an account
s\mA3t e;XRH<LhAU Yd4X*Ua i_N8)Z;r 结清差额to balance the account with
Kfb(wW KMi$0+ hiVa\s S'HA
] 清算to settle an account||to liquidate an account||to square an account
Kuh3.1#o ZX&e,X~V W<)nC_$ a&JY x 审查帐目||监查帐目to audit an account
VLm\P S
wb62($ GY?u+|Q )]q Qgc& 检查帐目to examine an account
VX8rM!3 +H&/C1u RTl
C]`IGT H_f8/H 转入A的帐户to charge the amount to As account
wzy[sB274 ,Gv}N& 7NRa&W2 j>8ubA 以计帐方式付款to pay on account
WwsNAJ wA$?e} r4P%.YO+X ]CNPy$>* 代理某人||为某人on ones account||on account of one
KH#z =_ CP\[9#]: 2fkyz O$, 为自己计算||独立帐目on ones own account
F#|y,<}< &v0]{)PO ZgEV-.>P a^LckHPI> 由某人收益并负风险on ones account and risk||for ones account and risk
dCM&Yf}K 8B-PsS|'
F-ZTy"z pmBN?< 由某人负担for ones account||for account of one
HYO/]\al XE_Lz2H` Q0"?TSY %|x9C,0p# 按某人指示||列入某人帐户by order and for account of one
l4T[x|')M O-7)"
07>m*1G +mBS&FK 列入5月份帐目for May account
c[2ikI,n[ 'V%w{ZiiV 1d+Kn Jy .*6NqX$ 编入某中帐项下to pass to the account of||to place to the account of
{i=V:$_# rr,A Vw }ACg#;>/+ -cU bIbW 寄出清算书to send in an account||to send in render an account
}.D18bE( Qa/1*Mb aJv+BX_, ,k_ b-/ 支票薄cheque book
vbJdhaf #Q
sJr_= "uuM#@h Kn$t_7AF^ 支票陈票人cheque drawer
x(sKkm`Q yz0#
0YG7 0=
bXL!] 6?5dGYAX< 持票人cheque holder
}>AA[ba"' *MfH\X379 8h)7K/!\ D"$ 97 不记名支票cheque to bearer||bearer cheque
CB9:53zK9 I/upiq y %h0BA.r lE%
KzX?& 记名支票||认人支票cheque to order
Chl^LEN: ZYY~A_C wKd
WE`|y ~pH!.|k-& 到期支票antedated cheque
NApy(e5% 7)}_'
p z7BFkZ6+ }9U_4k 未到期支票postdated cheque
AXxyB"7A} Muq~p~m} ?{ \7th37 5{+>3J 保付支票certified cheque
X!6dg.n5 8[,R4@ D&K9!z"] Ok)f5")N % 未获兑现支票,退票returned cheque
4`o0?_.' yz,_\{} "x]7et, uj\&-9gEi 横线支票crossed cheque
{4SaSv^/ m4uh<;C~ si~zg\uY n|T$3j) 普通横线general crossing
:{S@KsPqE *1-0s*T ^o>WCU = HLthVc w 特别横线special crossing
O%bltNEx1 Q~Nq5[ ?HOnDw.v1 [vuikJP>1k 空白支票blank cheque
rFt+Y}) D|$0~1y CUc
, -/B*\X[ 失效支票,过期支票stale cheque
\Js*>xA
jp}.W p|qLr9\A hxJKYU^%m 普通支票open cheque
#~m^RoE N&G(`] (6H7?nv 8?'=Aeo 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
v`'Iew } |'o<w
]hc iM9k!u FE :qR8 e J 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
fTX|vy<EMI wj'fdrY5h s)3CosU 3 %r*~#nz 支票换现金||兑现to cash a cheque
ow`F 7 bx6=LK e{4e<hd 1PWi~1q{Q 清理票款to clear a cheque
{@x-T dci,[TEGu K'Wv$[~Dc pnuwjU- 保证兑现to certify a cheque
zcOm"-E- T8*;?j*@
D'D IC ,0nrSJED 填写支票数额to fill up a cheque
wr:-n
jC>mDnX $%&OaAg `x# }co 支票上划线to cross a cheque
|_s,]: MR@Qn[RdM wwR}h I( y'oH>l+n 开发支票to make out a cheque
(<H@W/0$ /{[tU-}qJ RMs8aZCa FL$S_JAw 签发支票,开立支票to draw a cheque||to issue a cheque
d}?KPJ{ Jfv'M<I !w!k0z] bq5we*"V 透支支票to overdraw a cheque
!iX/Ni: e !w{ap8u vkYiO]y Y2ON!Rno 背书支票to endorse a cheque
@b5$WKPX AEFd,;GF DbR!s1ux ofYZ!-V 请付票款||清付票款to pay a cheque||to honour a cheque
YiL^KK L&|^y8 )*.rl NUh%\{ 支票退票to dishonour a cheque
w:1UwgcPC ?d3<GhzlR3 nI73E d,'gh4C 拒付支票to refuse a cheque
xA*6Z)Y v}!^RW'X (A?w|/bZd r#}o
+3* 拒付支票to stop payment of a cheque
Cnu])R lEQj62zIQ {
8;}y[R .%0a 提示要求付款to present for payment
~xJr|_,gp X
VH(zJ qckRX+P` mgq4g 见票即付持票人payable to bearer
egWfKL&iy ^`$-c9M?' anKflt3 7D~~<45ct 支付指定人payable to order
@y
eAM7 $p}q,f. Iy4REP| LS-_GslE7\ 已过期||无效out of date||stale
:[C|3KKe" Oo~
>V%.=})K r. rzU 请给出票人R/D||refer to drawer
Cs vwc% :hf%6N='kI wr>6Go% ,a0RI<D 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
9zLeyw\ ! bX j97K\]tQ BISH34 文字与数字不一致words and figures differ
y"_rDj` Ty;^3 Q}
-YD.bx3 A=D
G+z'' 支票
*~UK5Brf1
'+GYw$ 时间已过account closed
I;{Ua* + =U9<8 UnZc9 6 >v1.Gm 更改处应加盖印章alterations require initials
A(+V{1L' [_C([o'\KY vXak5iq>X ')WS :\J #=F{G4d)!=
g6][N{xW0 时间已过effects not cleared
1l.HQ IS ZV-Yq !|t &}_tALg kWCxc0 停止付款payment stopped
7G Jhc ?uF3Q)rCk |uJjO>8]| o
RmA\R* 支票毁损cheque mutilated
[a#*%H{OC ,GtN6? &mba{O ndvt
$* 汇款||寄钱to remit||to send money
8K\S]SZ }fhGofN$e 3Z}KRsp3 a,xy38T< 寄票供取款||支票支付to send a cheque for payment
9G[t
& r $WQm"WAKe !]8QOn7 = ,jy9\n*<t9 寄款人a remitter
:vE\r#hJ" 8(!?y[ &i*e&{L7 b>& 3XDz 收款人a remittee
IL%P\Zs
H00iy$R i06|P I
@Fb
2c0?Y 国外汇票foreign Bill
%)o;2&aD )s
?Hkn d(, M T
>5N$i 国内汇票inland Bill
Ye/Y<Ij gjB(Pwx iu`B8yI aOmQ<N]a 跟单汇票documentary bill
:SN/fY 1f$1~5Z suN}6CI
h0-CTPQ7A 空头汇票accommodation bill
NV\{$*j(|J f Q
f5% E/C3t2@- R]d934s 原始汇票original bill
9*(uJA u X(
#+ TTSq }sb} tG0
&0` 改写||换新票据renewed bill
#\6k_toZ 8y]{I^z} [tJp^?6* n?v$C:jLN 即期汇票sight bill||bill on demand
k.%FGn'fR 2bOFH6g
\Bl`;uXb 0E
^S!A7 …days after date||…days after date…日后付款
xHlO~:Lc ]!WD">d: #ahe@|E'Y w2V:g$~, …months after date||…months after date…月后付款
%eJE@$ 2))pB/ is{H >#+" /,+&O#SX 见票后…日付款…days after sight||…days sight
odTIz{9qG 3Zm;:v4y ({hW r@G34QC+ 见票后…月付款…months after sight||…months sight
zCj#Nfm .:Zb~ _TVKvRh nO8e'&| 同组票据set of bills
xsx0ZovhY W"5VqN6v bO
}9/Ay 2Jt*s$ 单张汇票sola of exchange||sole of exchange
AN+S6t xepp."O v@qVT'qlU 7Dz-xM_? 远期汇票usance bill||bill at usance
35~1$uRA #$u7:p
[t Ym9~/'%] dK7BjZTJo 长期汇票long bill
wU&vkb)k }IV=qW, Y".4."NX x,QXOh\a 短期汇票short bill
=m?x5G^ et@<MU@` 3d(:Y6D) }i9VV+L#1 逾期汇票overdue bill
P:m6:F@hO pUeok+k_ BB? 4>#D u9R@rQ9r 宽限日期days of grace
1m<8M[6u mfr7w+DK U;FJSy %kV #UzL 电汇telegraphic transfer (T.T)
qyR}|<F8* D8)6yPwE A_I\6&b4 n?8xRaEf 邮汇postal order||postal note (Am.)||post office order||money order
vFi+ExBU e^or qw/I N$P\$ vm8ER,IW) 本票promissory note (P/N)
0!q@b rWip[>^ QJU\YH%} r!/<%\S 押汇负责书||押汇保证书letter of hypothecation
Ko %e#q- VH<-||X/4 ;~( yv|f6 __,F_9M 副保||抵押品||付属担保物collateral security
)^j62uv B<&g v`r*Yok;` Z^#u n 担保书trust receipt||letter of indemnity
Z8\/Fb &Yd6w}8 m[Cp
G=32B X>U
_v 承兑||认付acceptance
9rgvwko {EyWSf" :rEZR ` OF O,5 单张承兑general acceptance
8T3Nz8Q7 }hS$F oe[f2?- b$>1_wTL 有条件承兑qualified acceptance
h.5KzC
S > QG@P yhd]s0(! & DhdB0Hjf 附条件认付conditional acceptance
x,TnYqT^ c2:oM<6| ma@!"Z8S
$ <Mf#.8% 部分认付partial acceptance
3|4<SMm