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。
A<qTg`gA 会计报表statement of account
nysUZB
5
({t4dm y6[If cN * Of4o 往来帐目account current
83
Q4On /$'AjIg4:& G}:lzOlM
H 5[YDZ7g"~ 现在往来帐||存款额current accout
:=/>Vbd: ) *22nVKi{ 7zSLAHW 2gq9k}38 销货帐account sales
sU@nc!&Y@ f v9V7 \0vr>C
Htgx`N|
共同计算帐项joint account
,kF}lo) f=mZu1(FZ Y!gCMLL
.5y+fL 未决帐项outstanding account
h >s!K9 \3S8 62B7 }9W4"e 2) fvF?{k> ~} 贷方帐项credit account||creditor account
HLZ;8/|48m .[JYj(p Gq }U|Z v4.#;F.\m 借方帐项debit account||debtor account
S7L=#+Z 0iwZT&O UmclTGn 5&q8g;XiEM 应付帐||应付未付帐account payable
)>`G JaL%qco "0cID3A$ R]btAu;Z 应收帐||应收未收帐account receivable
U}PiY"S< =MLcm^b kZerKP Hr]h
Jc 新交易||新帐new account
Y~(Md@!0S @p NNq cQ"~\ YGPy
@-,E
未决帐||老帐old account
L>a AbYqf%~7`l i2&ed_h<? Jh?dw3Ai^ 现金帐cash account
(;57 Vw qQsku;C?i ?}a;}Q6 (3#Cl
1]f 流水帐running account
mHBnC&-/ f1 _<G NCk r /#! d~:!#uWyFk 暂记帐||未定帐suspense account
)Ib<F7v <B6&I$Wc+ 8$ma;U d %JHGiCv| 过期帐||延滞帐overdue account||pastdue account
sh`s/JRf N.]qU d ]):<ZsT 72Iy^Y[MX 杂项帐户sundry account
R@6zG
Z1 0DmMG ~YRDyQ:%T OQ>x5?um
详细帐单||明细表detail account
1I<rXY(a` -sjd&)~S[ ])
rrG/3 ;r>snJ=M 呆帐bad account
)6Ny1x+ ?F6pEt4 C0
/g1;p( ALNc
'MW! 会计项目title of account
L2pp6bW O km{Xx u\LFlX0sO u9}1)9 会计薄||帐薄account-book
,^x4sA[/ .Y3pS/VI m"fNK$_d B,K>rCZ/ 营业报告书||损益计算表account of budiness||business report
;zIP,PMM ld^=#]g 'C:>UlzLy _=NwQu\_F 借贷细帐||交验帐account rendered
<0QH<4 1e>s{ N^pJS6cJkl niqN{ 明细帐account stated
NLr PSqz phn9:{TI ;B?DfWX %c
[F;ug 与…银行开立一户头to open an account with
1 29q`u; 1\g6)|R-+ <%Ostqj H'LD}\K l 与…银行建立交易to keep account with
59%tXiO {.De4]ANh Q"t<3-" Mnz!nWhk 继续记帐to keep account
)E,\H@A XP1~d>j 59!Fkd3 B7]C]=${m 与…有交易to have an account with
E[*Fz1> c{&*w")J 8S<@"v @EDs~ lPv 作成会计帐||有往来帐项to make out an account with
RgGyoZ m<w"T7 C%U`"-%n@7 g=]u^& 清算||清理债务to make up an account
g*F '[Z." }j^\(2 ~",`,ZXQy [<{Kw=X__2 清洁帐目||与…停止交易to close ones account with
dpFVN[\oK lr{?"tl_ .%^]9/4 :OkT? (i 结帐to close an account
i@B[ eta qKE:3g35 |<
Gl91 T<L^N+<,{N 清理未付款to ask an account||to demand an account
pFm=y#!t DF
g,Xa# ~{D[
>j][ !Yw3 d 结清差额to balance the account with
S_T1y n f.wCtf]. \|U l]1pO8 `KCh*i 清算to settle an account||to liquidate an account||to square an account
~j#]tElb T`9
u!#mT= (lGaPMEU} =e}H'5?! 审查帐目||监查帐目to audit an account
6}(J6T46M[ 581e+iC~<H =Me5ftw J8"[6vI d~ 检查帐目to examine an account
z OSs[[ XgxX.`H7 ?0
m\(# Hzhceeh_+ 转入A的帐户to charge the amount to As account
Mze;k3 cwuO[^S} U|5nNiJM $rhgzpZ!X_ 以计帐方式付款to pay on account
uU> wg*m u1~9{"P* T /mI[*1xI s
(0* 代理某人||为某人on ones account||on account of one
v"MX>^/< 7]BW[~77 /\w)>0 V=X:= 为自己计算||独立帐目on ones own account
O0:)X)b xEltwuDd? ZZj~GQL(S t'~/$=9}
由某人收益并负风险on ones account and risk||for ones account and risk
p:OPw D+ K YkS9_yF y')RT R{>M `Bw9O%]-S 由某人负担for ones account||for account of one
8LI-gp\ 2 :qvI%1cP= DS2)@ pCu!l#J
按某人指示||列入某人帐户by order and for account of one
$x#FgD(iI <|*'O5B 3loY qeP D-U<u@A4 列入5月份帐目for May account
X]y)ZF26 v`c$!L5 ;+I/ I9~ m3^/:< 编入某中帐项下to pass to the account of||to place to the account of
r{seb E\
; m))<!3 vNW jH!' &6j<c a 寄出清算书to send in an account||to send in render an account
H2r8,|XL vMs;>lhtg /:\3 \{?0m Vi]
c%*k 支票薄cheque book
a1.|X i'/z j+8TlVur tQ~W EC D%7kBfCb 支票陈票人cheque drawer
31Mc<4zI8 ()
;7+
(HKm2JuFG FY*0gp 持票人cheque holder
Dy@NgHe B4Oa7$M/U $0 zL
`.WKU"To 不记名支票cheque to bearer||bearer cheque
1*b%C"C YKd?)$J RUh{^3;~ u5M{s;{11r 记名支票||认人支票cheque to order
J"|$V# %'O(Y{$Y. V@-GQP1 &2pM3re/f 到期支票antedated cheque
W78-'c !Sh5o'D28 $dw;Kj'\ -v@^6bQVp 未到期支票postdated cheque
j,jUg}b n//a;m '|R|7nQAj 8;3FTF 保付支票certified cheque
!iqz 4E -H]O&u3'c qChPT :a 9z}kkYk 未获兑现支票,退票returned cheque
H/f=
2b S/jHyJ, WU_Q
7%+QS &>{L"{ 横线支票crossed cheque
6j#5Ag: 0g4cyK~n] $=R\3:j o\[nGf C& 普通横线general crossing
r; !us~ 4R6 .GO ']x]X, -tZb\4kh 特别横线special crossing
0@;E8^pa c7_b^7h1 G>"[nXmcu :;QLoZh^ 空白支票blank cheque
4r$t}t
gX }e)ltp| u"ow?[E yjr!8L:m 失效支票,过期支票stale cheque
^<<
Wqmx
7Y_S%B:
F 4ed(
DS
N <K)^MLgN 普通支票open cheque
0 {w?u %'
O,7P6 5}1c Np6@ yNO5h]o 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Yx,
e-Eoe_k o zv><e# d6_ CsqV 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
sb;81?| DBOz<| 1Azigd0%
Pb
!kl # 支票换现金||兑现to cash a cheque
I'C{=? gXG1w> }F-W OQ ms<?BgCSz 清理票款to clear a cheque
T*z >A Hl] 3F^{ .F9>|Xx[ :H6Ipa 保证兑现to certify a cheque
%3Y&D]
%U'YOE6 e1K,4Bq U<*ZY` B3 填写支票数额to fill up a cheque
ze]2-B4 ]^"*Fdn TR]~r2z S=2-<R 支票上划线to cross a cheque
'a*tee ^RS 1S <V,9( 8hGp?Ihu )
=sm{R%T 开发支票to make out a cheque
|G{TA :FB#,AOa_ F+|zCEc 2\W[ ItxL0 签发支票,开立支票to draw a cheque||to issue a cheque
*s<FE F !XQG1!|ww 9)'L,Xt4:T rm<(6zY 透支支票to overdraw a cheque
pGh2 4E <S%M*j hQvSh\p a6fMx~ 背书支票to endorse a cheque
xn}sh[<:P -Z
Bk^p pX+ `qxF\ pl%3RVpoc 请付票款||清付票款to pay a cheque||to honour a cheque
'*|Wi}0R Z25^+)uf*U 8" XbW7 ^o r1]shb%J? 支票退票to dishonour a cheque
1
@tVfn} \|R P-8 Y]Td+Zi 5Z,^46J 拒付支票to refuse a cheque
?dY}xE
y7txIe!<5 P'xq+Q 7FMO''x 拒付支票to stop payment of a cheque
}mzM'9JH cK"b0K/M?B uAwT)km
{ " P c"{w 提示要求付款to present for payment
Tn8Z2iC B>Mr/' $_%yr
~2 76(-!Z@=J 见票即付持票人payable to bearer
[R TB|0Q UB|f{7~& 615, P/ B0T[[%~3M 支付指定人payable to order
=Wn11JGh wK!4:]rhG ]W
-l1 >LRt,.hy6 已过期||无效out of date||stale
:''^a L&H4fy!> dq?{?~3 ?kMG!stgp} 请给出票人R/D||refer to drawer
VQI E
w~piuj ,IX:u1mO =yJJq=! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f.SV-{O_ r^3/Ltd5/ %
5.aC|^} OW!cydA- 文字与数字不一致words and figures differ
y8=p;7DY $ J}d6% HF>Gf2-C =g|e-XC 支票
c@H:?s!0R
KKpO<TO 时间已过account closed
[ aC7 Hg$t,\j / ;>U0~K [^sv. 更改处应加盖印章alterations require initials
A<-Prvryt `@?f@p$(B -ZwQL="t jzCSxuZ7O baJ(Iy
$XT
aBv3vSq>Q 时间已过effects not cleared
I!'PvIyO w;@DcX$] *9V;;bY# -XNjyXm2 停止付款payment stopped
}NX9"}/ 4JF)w;X} F|.,lb |L Zqwxi1 支票毁损cheque mutilated
FgA'X<
uLFnuK Hjl{M>z uFxhr2
<z 汇款||寄钱to remit||to send money
9gFb=&1k ukM11LD5x 022nn-~ Y JzKE7%CO 寄票供取款||支票支付to send a cheque for payment
3u]#Ra~5 V^Gz7`^ `
@. `R:p-"'b 寄款人a remitter
kT|{5Kn&s o&M2POI~q 9e^HTUFbG x\HHu] 收款人a remittee
K5X,J/n (Uk1Rt*h %N}OMc.W FtBYPSGz 国外汇票foreign Bill
0sxZa+G0o Hj&mwn] o#(z*v@ fa#xEWaFr 国内汇票inland Bill
-"*UICd 00s&<EM 7)Zk:53] BGAqg=nDV 跟单汇票documentary bill
F3k]*pk8w r8PXdNg 'EF\=o)^Y E+XpgR5 空头汇票accommodation bill
> Y7nq\ 8S;]]*cD~ ~pM\]OC c*0pF=3 原始汇票original bill
kaSi sjd +RIG8w] yO@KjCv" ,P
G d 改写||换新票据renewed bill
P}=u8(u {a>a?fVU Rx';P/F0C 'k|?M 即期汇票sight bill||bill on demand
bcgh}D ^A9D;e6!- ?
_S f <hG=0Zc r …days after date||…days after date…日后付款
q:OSQ~U_
UsT+o 8J60+2Wa j@OGl&'^- …months after date||…months after date…月后付款
%onUCN<O`
OC0dAxq :]?y,e%xu, 8u+FWbOl] 见票后…日付款…days after sight||…days sight
?Bg<74 U}9B
wr^ P( z#Wk IfyyA 见票后…月付款…months after sight||…months sight
\U^0E> d " oWiQ{\IP QBi&Q%p iy ,`<w# 同组票据set of bills
u
_0&`zq gQpF(P
?NazfK +q z"+g 单张汇票sola of exchange||sole of exchange
&r0b~RwUv PFP/Pe Ng; Kv**(~FNnH jI`1>>N&1 远期汇票usance bill||bill at usance
m%8idjnG L,I5/K6 4JlB\8rc t?[|oz:v 长期汇票long bill
o)NQE? g.CUo:c H^Th]-Zl U p1
&( 短期汇票short bill
P#`Mg@. .A;D-"! zP\n<L5 !ueyVE$1 逾期汇票overdue bill
d',OQ,~{ D;@* }m6zu'CV e}qG
_* 宽限日期days of grace
3EGQ$ -Fcg}\9 a<CN2e_Z E;l|I
A/7 电汇telegraphic transfer (T.T)
eT??F [<~1.L^I d
]LF5*i ,3^gB,ka 邮汇postal order||postal note (Am.)||post office order||money order
} $:uN tz(\|0WDQ 'n>,+,& ZVo%ssVt 本票promissory note (P/N)
\k?uh+xl g(d9=xq@k YmP`Gg#>p E}U[VtaC 押汇负责书||押汇保证书letter of hypothecation
PCl@Ff PZn[Yb: <I.anIB:U m>4jRr6sF 副保||抵押品||付属担保物collateral security
np|3 os !
mFx= + "eWN52 R/)cEvB-0 担保书trust receipt||letter of indemnity
S4RvWTtQV
0i}4T:J@` R:+2}kS5e{ cr!6qv1 承兑||认付acceptance
t7 |uZHKK }]w/`TF ^4@~\#$z w*.q t<rH) 单张承兑general acceptance
+QcgLq Z5aU7 9W$d'IA ZKKz?reM' 有条件承兑qualified acceptance
Y40Hcc+Fx "kC uCc et|P5%G j{,3! 附条件认付conditional acceptance
:>gzWVE< h>v;1QO9D H"PnX-fGN wT?.Mte 部分认付partial acceptance
0RY{y n3