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。
xC N6?
会计报表statement of account
ZrY#B8 Fp'qn'){:# @>`+eg][?P 4=/5 往来帐目account current
ql"&E{u? Zoe>Ow8mE` O~
a`T c%1k'
Q 现在往来帐||存款额current accout
mGx!{v~i& .Zo
%6[X DV+
M;r
s "Tw4'AY'P 销货帐account sales
<0lXJqd _|<kKfd? 2iOn\
^]x k=;>*:D% 共同计算帐项joint account
@1+C* ;R[ xo! @z
$,KUH \8j5b+ 未决帐项outstanding account
N>h/!#
ZC #yNSQd z4t.-9(C x_za
R}WI 贷方帐项credit account||creditor account
3OnIAk3 s5/5>a V ,RmXZnWY y?=W 借方帐项debit account||debtor account
bVfFhfh* M)v\7a L1J \C =^liong0 应付帐||应付未付帐account payable
=BD} +(3 a=ye!CN^ +'fy%/ R7)\wP*l5 应收帐||应收未收帐account receivable
'I$-h<W TUE*mDRmP ~ZrSoVP= M:t!g% 新交易||新帐new account
'XW[uK]w) H CBZ*Z- eKRslMa qY,z,oAF 未决帐||老帐old account
sk'<K5~ L'i0|_ nP]tc #Z;6f{yWf 现金帐cash account
$~>3bik@
|gXtP- E`E$ }iLs yf|,/{S 流水帐running account
G.j R 1Yr&E_5/ mM`zA%= $H0diwl9R 暂记帐||未定帐suspense account
IE;Fu67wi 9NUft
8QB D.7,xgH
X?6E0/r&9 过期帐||延滞帐overdue account||pastdue account
MHF31/g\ ! z!lQ~ 8]SJ=c"}Xf :+ASZE. 杂项帐户sundry account
0 QzUcr)3+ 6snDv4 "h@|XI 8(AI|"A"- 详细帐单||明细表detail account
WUC-*( 1yFVF [_$r- FA :S['hBMN 呆帐bad account
0<g;g%
S7|6dwQ& ~Onj|w7 %:jVx 会计项目title of account
R,Gr{"H
|)%]MK$; ?
nVwT[ 4blw9x N 会计薄||帐薄account-book
JpI(Vcd n jfh4}g: ;Avz%2#c` tVAWc$3T 营业报告书||损益计算表account of budiness||business report
,]:vk
|a#; O?p8Gjf W^o*^v 4jWzYuI&J 借贷细帐||交验帐account rendered
$q"/q*ys `5HFRgL`. Mx
-? & 96V@+I 明细帐account stated
O
}ES/<an i146@<\G{P R04%;p:k
# g431+O0K1 与…银行开立一户头to open an account with
y_s^dQe 9+z5$ TO(2n8'fdO 5hhiP2q 与…银行建立交易to keep account with
{S9't;%] \(4"kY_= a\K__NCrX G,{=sFX 继续记帐to keep account
b`W2^/D S.: m$s a
{4Wg: xJ-(]cO' 与…有交易to have an account with
FW~{io]n JYAtQTOR /w!!jj^ )td?
t.4 作成会计帐||有往来帐项to make out an account with
BLepCF38 \d"uR@$3mG qD/GYqvm 5l(8{,NDt 清算||清理债务to make up an account
@Cnn8Y&' 8!R +wy Z+gG.|"k
WfdM~k\ 清洁帐目||与…停止交易to close ones account with
A^m]DSFOO wqB 5KxO ?Aq
\Gr P"Scs$NOU? 结帐to close an account
TO,XN\{y g9T9TQ-O 46yq F uVSc1MS1 清理未付款to ask an account||to demand an account
wsfN \6e cC4 2b2+
hc2AGeZr {?!0<0 结清差额to balance the account with
z1K}] z% 6\+ZTw @4O;dFOQ) :jKiHeBQu? 清算to settle an account||to liquidate an account||to square an account
)335X wA+ 0
P+B-K>n Wl29xY}`{! k@[P\(
a3b 审查帐目||监查帐目to audit an account
a?d)l
nk L~Hl?bK M0B6v}^H ?k 4|;DD 检查帐目to examine an account
&7fwYV 5PcN$r"P <P%
<EgOE #"T< mM7 转入A的帐户to charge the amount to As account
3PBGI
o sy\w ^] Mnv2tnU] 7])cu>/ 以计帐方式付款to pay on account
fQ[&
^S$ brdfjE8 <[oPh(!V \{GBaMwG~ 代理某人||为某人on ones account||on account of one
x;w^&<hQ\ $-=QT X +,g"8&> G
$F3dx.I 为自己计算||独立帐目on ones own account
.5tE, (<? fr19C%{ =*[98%b
z_ 01*O 由某人收益并负风险on ones account and risk||for ones account and risk
='\Di '* 7GFE5>H `Z'h[-2` b3vPGR 由某人负担for ones account||for account of one
w nPg ). C4].egVg
Sc?UjEs W ZAkp|R 按某人指示||列入某人帐户by order and for account of one
y8!#G-d5 T,
z80m} eM) I% KJs/4oR; 列入5月份帐目for May account
J^Mq4& `"-ln'nw IQm[,Fh \-h%z%{R 编入某中帐项下to pass to the account of||to place to the account of
v0 3 !EuqJjh
%77X/%.Y ?RMOy$L 寄出清算书to send in an account||to send in render an account
p-S&Wq 2C&G'@> Nr(t5TP^ T`7HQf ; 支票薄cheque book
A@?Rj yPmo@aw]1 KT9!R Rt6(y #dF 支票陈票人cheque drawer
6!;eJYj, P\nz;}nv CC~:z/4,N gx55.} 持票人cheque holder
JHvawFBN<u nl\l7/}6 [e6zCN^t 26D,(Y$* 不记名支票cheque to bearer||bearer cheque
DDwj[' R JK/VIu&! fK?/o]vq c(j|xQ\pE 记名支票||认人支票cheque to order
d8p<f+ ?B5934X P2t{il F3Y/Miw 到期支票antedated cheque
dU"ca|u |RS(QU<QE tEbR/?,GI ;iq58. 未到期支票postdated cheque
p3q
>a< ToXgl4:kd O'L9 s>B <5t2 +D]]} 保付支票certified cheque
_=Eb
:n+X )/{zTg8$?/ /9 ^F_2'_ %vZTD+i 未获兑现支票,退票returned cheque
^K]`ZQjKC Q/2(qD; u |vUjoa'.7E QO;OeMQv% 横线支票crossed cheque
4Y/kf%]]A ~B704i mFa%d8Y =uil3:,[S 普通横线general crossing
4b/>ZHFOF; d>wpG^"w qH9bo-6 Ix59(g 特别横线special crossing
l =X6m( "R5! V
V DKnlbl1^? M}Obvl 空白支票blank cheque
5 >c,#* 8TH fFL xro%AM ZdsYIRU# 失效支票,过期支票stale cheque
,"xr^@W (/;<K$u*h vvwQ/iJO4Q ~e; 2gm 普通支票open cheque
Tfow_t}\ pj9*$.{ l RM7s(^l bSvr8FY3d 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
e{6I-5`|,# }c?W|#y`.o =&,<Co1 hF fP>~ @^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
A1p87o> TO5#iiM) ?igA+(. gCjW !t 支票换现金||兑现to cash a cheque
oQL$X3S T?e(m d$}!x[g$Z sogdM{tz\ 清理票款to clear a cheque
SsBiCc
tn hYSzr-) xN +Oca 3IyNnm=u 保证兑现to certify a cheque
f j:q>}V HOSt0IHzty jM5w<T-2/ '?O_(%3F0 填写支票数额to fill up a cheque
SCq:jI )C&'5z s%/x3anz= kb~;s-$O`s 支票上划线to cross a cheque
I ]HP u5O`|I@R UpFm3gKF kdW$>Jqb 开发支票to make out a cheque
Qk[
YF VtYrU>q Q^ }I
b[ u.rFZu?E\ 签发支票,开立支票to draw a cheque||to issue a cheque
q445$ndCT e$l*s/"0t `3?5Z/,y 8~j1 透支支票to overdraw a cheque
p6AF16*f0 ]rS:#LK ZGsI\3S svRYdInBNu 背书支票to endorse a cheque
}l<:^lX OSY.$$IO <X"_S'O T?k!%5,Kj 请付票款||清付票款to pay a cheque||to honour a cheque
5MHcgzyp mhW*rH*m PR3&LI;B* :v B9z 支票退票to dishonour a cheque
FI8vABq :ZsAWe{%,J 77H"
= ;)23@6{R% 拒付支票to refuse a cheque
n`.JI(| M97MIku~9 bZlKy`Z 36MNaQt'e 拒付支票to stop payment of a cheque
%Xe 74C" lnQY_~s HAmAmEc, d=eIsP'h 提示要求付款to present for payment
oxNQNJ!X 4vJg"
*? L/xTW E(!b_C& 见票即付持票人payable to bearer
$!7$0WbC &a!MT^anA~ "_
H9]}Q e]*@|e4b 支付指定人payable to order
ht_'GBS) i9eE/
. S0w:R:q}L h'.B-y~c 已过期||无效out of date||stale
z#*>u ^tY
_ q +}x\|O +'9E4Lpx 请给出票人R/D||refer to drawer
cvVv-L<[S` -T2w?| 0b}.!k9 V/]o': 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>4&0j'z"
6PT"9vR`) 9xOTR#B:_V 2" u,f 文字与数字不一致words and figures differ
%[x
PyqX "sYZ
3 x7!gmbMfK' c2wgJH!g 支票
oVQbc\P3
-"6Z@8= 时间已过account closed
#z =$*\u n;LjKE >e!Y 63` u] Z;Q_= 更改处应加盖印章alterations require initials
C#TP1~6 6z2%/P-' &3 *#h =Q #d0Q %5!K?,z%
Gq-~zmg 时间已过effects not cleared
^$s&bH'8 Zp/$:ny qIwsK\^p jI%glO'2 停止付款payment stopped
(qzBy \\p )]C(NTfxg Mc{-2 "
V`5 $ur 支票毁损cheque mutilated
fZb}- Ey)ey-'\ ]]P@*4! $|t={s34 汇款||寄钱to remit||to send money
?2,{+d | Jwpc8MQ +
/>f?+ kS4YxtvB 寄票供取款||支票支付to send a cheque for payment
0YAH[YF m(`O>zS >qZl
s' #^{%jlmHxJ 寄款人a remitter
}/QtIY#I ]CDUHz
c7D{^$L9v mrBK{@n 收款人a remittee
tLcw?aB 9Dp0Pi?29 }#S1!TU Dt\rrN:v 国外汇票foreign Bill
{DZ xK( _'l"Dk 1A[(R T] 5\}E4y 国内汇票inland Bill
Tj+U:#!!~ l{*Ko~g DFvGc`O4 $Z3{D:-) 跟单汇票documentary bill
pj$kSS|m6- nl~Z,Y$ Oh%p1$H M 5$JB nN 空头汇票accommodation bill
@`ii3&W4 B$qTH5)W A0OA7m:~4 v3{%U1>}v 原始汇票original bill
}<zbx*! Tn9Fg7< 2#ZqGf.'v BkP4.XRI 改写||换新票据renewed bill
YFDOp* Cbpz Yv32 KTBtLUH]*F Yr>0Qg], 即期汇票sight bill||bill on demand
6s'n
r7'0 WNt':w^_
tEt46]{ 56Z …days after date||…days after date…日后付款
L4Kg%icz l +d7Arg!m UA(4mbz+ `"hWbmQ …months after date||…months after date…月后付款
Xppv O3mw5<%15 ,.h@tN<C
TZGk[u^* 见票后…日付款…days after sight||…days sight
p5% %k- q|0l>DPRp ([^#.x)hz c,O;B_}M] 见票后…月付款…months after sight||…months sight
H23 O]r bZr,jLEf n_:EWm$\ =:!>0~ 同组票据set of bills
eoXbZ |KVVPXtq%C kKjcW` [ o
0T1pGs' 单张汇票sola of exchange||sole of exchange
f( Dtv f:y1eLl3 Sk)lT^by 29CzG0?B 远期汇票usance bill||bill at usance
aGfp"NtL W\j)Vg__e 8vtembna4 GgnR*DVP$ 长期汇票long bill
zG8g}FrzG; ?#fm-5WIi KV8<'g +2? C/H;|3.X 短期汇票short bill
Z`86YYGK ~I9o* cq M<*WC{ cA|vH^: 逾期汇票overdue bill
dsj}GgG?Z =9W\;xE S u~2]$
/U l5~O}`gfh 宽限日期days of grace
Iqn
(NOq^[ 7S^G]g!x 4T;<`{] U^BM 5b 电汇telegraphic transfer (T.T)
`34{/}w as('ZD.9 U]w"T{;@.) mQR9Pn}H 邮汇postal order||postal note (Am.)||post office order||money order
3Zl:rYD? ^sFO
[cYo MB $aN': 6y1\ar(A 本票promissory note (P/N)
%vm_v.Q4) .G
vk5Wn vC`SD] Dte5g),R 押汇负责书||押汇保证书letter of hypothecation
U*E)y7MY `CC=?E mw}Bl;
- O 2H0BNrYM 副保||抵押品||付属担保物collateral security
c#"t.j<E} QxGcRlpLK 9jX_Eoxy FpU8$o~r{ 担保书trust receipt||letter of indemnity
Ej
5_d
-{8K/! Crg'AB? ?@;)2B|q 承兑||认付acceptance
5ya^k{`+ZO w=n(2M56C 2<y9xvp '21gUYm 单张承兑general acceptance
5E"^>z _ZFEo< `' MpGG}J[y xE]y*\ 有条件承兑qualified acceptance
% @+j@i`& a!-J=\>9
1^E5VG1[ o|xZ?#^h 附条件认付conditional acceptance
*B}O rQ_@q_B. Cl9 nmyf
h~](9 es 部分认付partial acceptance
FVBAB>