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。
uLW/f=7L 会计报表statement of account
i\x~iP&F$ 5'
\)` 5si}i'in $I8[BYblB 往来帐目account current
gxM[V>[ AzjMv6N }~zO+Wf2 eV;me>, 现在往来帐||存款额current accout
uBeNXOre > V%Q O>C K2|7% *{[d%B<lp 销货帐account sales
<Jwo?[a I' A:J m5gI~1(9 mw+j|{[ 共同计算帐项joint account
1uM/2sX l%PnB
)F P(_(w
9 9ECS,r*B 未决帐项outstanding account
`ue?Z%p| F
6&P ~H n-OWwev) ~e^)q>Lb7( 贷方帐项credit account||creditor account
dXZP[K# 2PBepgQyPU /
0\QL+^! aL)$b 借方帐项debit account||debtor account
W-Of[X{< t-EV h~D1p "::9aYd! fI}c 71b` 应付帐||应付未付帐account payable
:uvc\|:s ha>SZnKD{ t|=n1\=? ?*o;o?5s^ 应收帐||应收未收帐account receivable
3 2y[ 1ypjyu gV`S% npj5U/
新交易||新帐new account
m5qCq9Y >w2f8tW`PP ULu O0\W D;C5,rNt 未决帐||老帐old account
-x?Hj/ S)Mby 6vWii)O.D hXnw..0" 现金帐cash account
!PI0oh T>5wQYh$'
J[o${^ PL!tk^;6- 流水帐running account
40+fGRyOL /J.0s0@ 4w9F+*- W
U0UG$o` 暂记帐||未定帐suspense account
X&,N}9>B Q'C4pn@ N.vG]
%1" 8xgc[# 过期帐||延滞帐overdue account||pastdue account
o{g@Nk'f !|(Ao"] 2_I+mQ m&ZJqsZIL 杂项帐户sundry account
Ks51:M BArJ"t*/z <L%HG (I!1sE!?1 详细帐单||明细表detail account
]%||KC!O 6ku8`WyoF YpiRF+G
qs "s/$ 呆帐bad account
IY~
{)X "V:XhBG? uzO{{S- x@Sra@ 会计项目title of account
uiuTv)pwF sI4QI\*4 yq!CWXZ2 ko>M&/^ 会计薄||帐薄account-book
~{9x6<g! JqQ3C}z O2$!'!hz j}"]s/= 6 营业报告书||损益计算表account of budiness||business report
4fD`M(wv 2-P I JO ItMl4P`| { .cB>L 借贷细帐||交验帐account rendered
VDPxue ;+r0
O0;9 qPp]K?. 2"zI R( 明细帐account stated
D.
77WjwQ 7/4~>D&-b 1RmBtx\< ~;TV74~rr 与…银行开立一户头to open an account with
)!BB/'DRQ fO0-N>W'P TjT](?'o 20n%o&kG]8 与…银行建立交易to keep account with
7%W!k zp> IM$'J ;U8dm" }1l}- w`F 继续记帐to keep account
B6-AIPb zj%cd; W5TqC [;)~nPjI 与…有交易to have an account with
b$IY2W<Ln ='KPT1dW* )x y9X0 >>/nuWdpO 作成会计帐||有往来帐项to make out an account with
\?J=mE@;1 :p,c%"
8 5/*)+ KwY`<t1lA; 清算||清理债务to make up an account
}o~Tw?z-| XA=|]5C q=T<^Tk#e h<t<]i' 清洁帐目||与…停止交易to close ones account with
fN~8L}!l x*3@,GmZl SZNFE =9#i<te 结帐to close an account
<t% Ao," ,q{lYX83S BF@m)w.v IO?~b X P 清理未付款to ask an account||to demand an account
"-G.V#zI |j\eBCnH3 =f/avGX 5;r({J 结清差额to balance the account with
{6REfY
c g`y/_ :
/n
?4K^ <e@I1iL37y 清算to settle an account||to liquidate an account||to square an account
7N&3FER \Qe'?LRu{ {'cs![U bvt-leA= 审查帐目||监查帐目to audit an account
&e5^v
:/I={)5 "a 2H8x +z{x 7 检查帐目to examine an account
C`=`Ce~|d T1Ln)CS?9 DR#3njjEC }[YcilU_ 转入A的帐户to charge the amount to As account
b@UF
PE5jy q{N lF$X \J#I}-a&j :Map,]]B_ 以计帐方式付款to pay on account
f?oI'5R41 >rQ)|W=i /
r`Y'rm oW` *FD 代理某人||为某人on ones account||on account of one
|qFN~ ! kr &:; 'Y6(4|w
( >QbI)if`1 为自己计算||独立帐目on ones own account
Y D1g]p <ZN)
/,4PS O;.d4pO(tC oQE_?">w 由某人收益并负风险on ones account and risk||for ones account and risk
pw(*X,gj 6M2i?c #oS QQ2OZy>W 由某人负担for ones account||for account of one
K1qY10F:_ o
F,R@f **
"s~ OmQuAG
^\x 按某人指示||列入某人帐户by order and for account of one
7i%P&oB ./z"P]$ J0{WqA.P }sm56}_ 列入5月份帐目for May account
iz$v8;w /-cX(z
7 QyBK*uNdV $(!D/bvJ 编入某中帐项下to pass to the account of||to place to the account of
YV>VA<c vFkyfX( %QlBFl0a }tg:DG 寄出清算书to send in an account||to send in render an account
omDi<-
0L
4]z'5 d%"@#bB
m/"=5*pA 支票薄cheque book
:D)&>{? +
P<w<GfQ %d~9at6-B *~MiL9m+? 支票陈票人cheque drawer
2+hfbFu,1 jmwQc& D=Yag!1 hwb(W?* 持票人cheque holder
0DP%44Cv 9 q=L*
99
S GqF.T#| WG!;,~f>o 不记名支票cheque to bearer||bearer cheque
8aIq#v ,1.([%z+r %.Q2r ?j lyc{Z%!3 记名支票||认人支票cheque to order
/A`zy 4wEpyQ|L kA9 X!)2w D-\'P31 到期支票antedated cheque
@XSu?+s) !n?*vN=S qS`|=
5f "Z1&z- 未到期支票postdated cheque
6
Ge vO3 @):NNbtA 3[g++B."pC 5In8VE
!P 保付支票certified cheque
M5bj |tQ4 "/]tFY%Y "oGM>@q=B h[v3G<C ~r 未获兑现支票,退票returned cheque
9G\3hL] 'V1 -iJj9 JnKbd~ }R] }@i~i 横线支票crossed cheque
=D:R'0YH %}AY0fg?T R)d7b,_Yd _WkcJe` 普通横线general crossing
NCh(-E ""KN?qh9 }(7QJk5 j .Yv.-A=ZIg 特别横线special crossing
o_^d>Klb8 ezy5Jqk5%
;
.
[$ )jZ=/xG 空白支票blank cheque
E3C[o! 5 GP
kCgb(
vCe<-k 9Q5P7}%p 失效支票,过期支票stale cheque
?01""Om a/`Yh>ou 3e<^-e)+xL >+LgJo R 普通支票open cheque
sNpBTG@{l Zkep7L
vrldRn'*9 F!cAaL1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
KO;6 1y: &1C9K> ?cxK~Y\ s
!vROJ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
F0(Sv\<::
lTd2~_ <UL|%9=~ #\;w:: 支票换现金||兑现to cash a cheque
]|BSX-V.%i _o"3gfH&sJ hCoLj6Vx ~"YNG?Rre 清理票款to clear a cheque
NS~knR\& /6*.%M>r 4'=N{.TtO pNWp3+a' 保证兑现to certify a cheque
>^ar$T;Ys *w,gi.Y3 TmZ[?IL, ;I@L 填写支票数额to fill up a cheque
>Ga1p'8FtU <vuX "
8 nEEGO~e Oo .Qz
支票上划线to cross a cheque
~,1q :Kue `v{X@ x * c
c+Fd N6 8>` 开发支票to make out a cheque
$NRb' { xoo9jq- Y--8v#t sYI':UQe 签发支票,开立支票to draw a cheque||to issue a cheque
W+S; Do X&8,.=kt"
i)3\jO0&GU *03/:q ^( 透支支票to overdraw a cheque
.u?$h0u5 GP'Y!cl K! j*:{ R u-rp^a 背书支票to endorse a cheque
mcG$V0D <{ *
XGBym 4TE ?mh} I*2rS_i[T 请付票款||清付票款to pay a cheque||to honour a cheque
]<LU NxBR A\.*+k/B 9X` QlJ2| ]w_)Spo. 支票退票to dishonour a cheque
Cw
5K* +N@F,3yNa LS$82UB& loe>"_`Cq 拒付支票to refuse a cheque
S$WM&9U c10).zZ l$ 9, (*BW/.Fq 拒付支票to stop payment of a cheque
59]9-1" + 7# 3)&"j
eR`<9KBH @E;pT3; ) 提示要求付款to present for payment
D|:sSld @ aB'@8[]z dhkpkt<G8 nWu4HFi 见票即付持票人payable to bearer
L{pg?#\yC Ti'kn{
Zv uJ[Vv4N%9 cvfAa#tq> 支付指定人payable to order
j
}l8k@f w%n]~w=8 >6+K"J-@ &N0|tn 已过期||无效out of date||stale
n#cN[C9 [+z:^a1?V eov-"SJB $t}1|q| 请给出票人R/D||refer to drawer
Ghc0{M< 3)SZVME1Z zmRK%a( 3PffQ,c[~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
5 ZPUY "mK (?U!A B,,d~\ m)}MkC- 文字与数字不一致words and figures differ
d2sq]Q I1 O?)x~ qw1J{xoHW nUHVPuQ/'T 支票
He3zV\X[Z
Sw'?$j^3 时间已过account closed
9YhsJ~"Q _9r{W65s ze N!*VG d
4R+gIA 更改处应加盖印章alterations require initials
G|_aU8b|t iZk``5tPE or`stBx cyg>hX{U )A=g#
D#
S
'+"+%^tj 时间已过effects not cleared
*'-^R9dN.S MGDv4cFE.
b%j:-^0V 8ZfIh 停止付款payment stopped
Xm'K6JH' 5&=n (=V[tI+Ngt ;(6lN<iU 支票毁损cheque mutilated
}4%)m _B FX5ifK l&xD3u^G Un{ln*AR\ 汇款||寄钱to remit||to send money
ped Yf{T S\gP= .G S]O Hv6 [H
DO^6U 寄票供取款||支票支付to send a cheque for payment
\;gt&*$- *PU,Rc()6 :exuTn Q@VnJ, 寄款人a remitter
^I?y\:. Q}]kw}b 'fFdqsXr rxeX
z< 收款人a remittee
ZY$@_D OB} $VIq)s2az| >Fk`h=Wd rd4'
y~#S 国外汇票foreign Bill
dvF48,kr ODA#vAc! ?I#hrv@ 1
R9?[RE 国内汇票inland Bill
u?Mu*r? de{YgN $IZZ`Z]B 6'!{0 5=m 跟单汇票documentary bill
l{m~d!w`a {bqKb=nyZ $50"3g!Y 1t=X: ]0j 空头汇票accommodation bill
K(f
LqXE% cY'To<v Jd"s~n<>K q'@Ei4 原始汇票original bill
~U6YN_
W v/.h%6n? ?$4R < #ic 2ofI 改写||换新票据renewed bill
y]f^`2L!8> 2BA9T nxC
7qK0!fk5 E?4@C"Na 即期汇票sight bill||bill on demand
RTBBb:eX B00wcYM<1r ,Ysl$^\ @"Fp;Je\bN …days after date||…days after date…日后付款
E816YS=' yXo0z_ G fB,1s}3Hn 33*d/%N9 …months after date||…months after date…月后付款
yZ)aKwj%U RzJ}C T <*Kh=v 'BdmFKy1 见票后…日付款…days after sight||…days sight
^ lc}FN v&b.Q:h*' }-q`&1!t C6V&R1" s 见票后…月付款…months after sight||…months sight
hN:F8r+DG Q}?N4kg %*6oUb 6SBvn% 同组票据set of bills
<_a70"i m{$tO;c/Q syW9Hlm ^A"lkV7 单张汇票sola of exchange||sole of exchange
hp]ng!I{\u { .3
FO(0D?PCR 1'v !9 远期汇票usance bill||bill at usance
Cs[7% j "^
6lvZP( DR yESi P
5qa:< 长期汇票long bill
L_lDFF m,gy9$ 60aKT:KLC_
!`
M;# 短期汇票short bill
<f.>jjwFE cR=94i=t <{NYD. @ "{' j 逾期汇票overdue bill
^/ DII`A +r-dr>&H@ wsJ%*
eYf /y9J)lx 宽限日期days of grace
.qIy7_^ ~C"k$;(n y KYP txml*/zL 电汇telegraphic transfer (T.T)
eN]>l @k+%y'Y? ,u&tB|,W, ,jbGM&.C 邮汇postal order||postal note (Am.)||post office order||money order
Zc%foK{ XYb^Cs;
]~prR? &>W (l. 本票promissory note (P/N)
i[2bmd!H o=-Vt,2{ &}nBenYp (aJP: ^ 押汇负责书||押汇保证书letter of hypothecation
t/d' ,Khg mWli}j# hg?j)jl| r:c@17 副保||抵押品||付属担保物collateral security
g=FDm* +HOCVqx #*Yi4Cn< U/X|i / 担保书trust receipt||letter of indemnity
$(@o$%d QE45!Zg 7b&JX'`Mb \LdmGv@& 承兑||认付acceptance
Sa;<B
:| pHen>BA[ ([,vX"4 M&qh]v gC 单张承兑general acceptance
Ew
%{ i(d EjR_-8@FK AV:Xg4UJv *L%6qxl`V 有条件承兑qualified acceptance
L$+d.=] ~A`&/U
Mw"xm9(Q .M
9d*qp`S 附条件认付conditional acceptance
eg"=H50 bp]^EVx U1,~bO9 w]>"'o{{ 部分认付partial acceptance
K*R)V/B/l