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~S
L5h 会计报表statement of account
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@Wx 5fu+rU-# +9zJlL^A% \\S/N
A 往来帐目account current
tL~,ZCQz xHJ8?bD p EmX>T>~#D ({%oi h 现在往来帐||存款额current accout
zb;(?!Bd# ]<kupaRQ [eNkU">} U~:N^Sc 销货帐account sales
!%c{+]g 7uPZuXHxcu ]C16y.
~e Y=vVxVI\ 共同计算帐项joint account
Ot`LZ"H: {f+N]
Oo* 'tb(J3ZP d4Co^A& 未决帐项outstanding account
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5rX 7/H^<%;y )jyq{Jb erx
5j\ 贷方帐项credit account||creditor account
b7B+eN ?z #l*a~^dhqC #NvQmz?J? gq'>6vOj 借方帐项debit account||debtor account
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DY) f64(a\Rw!^ d_Q*$Iz)3 应付帐||应付未付帐account payable
q$r&4s)To GE1i+.+-. GX4QaT% q0,kDM66 应收帐||应收未收帐account receivable
60!1D>, v(DwU! bIgh@= 2 'X7%35Y 新交易||新帐new account
U1ZIuDg'E nX0HT
)} C5P$&s\ ^SZw`] 未决帐||老帐old account
KZ=u54 d/3J' (cq wfgqgPo!v T~BA)![
现金帐cash account
Ve{n<{P qG<7hr@x] 9\HR60V %$@1FlqX; 流水帐running account
lT2 4JhJ# +l`65!" 0n
Y6A~ U@G"`RYl 暂记帐||未定帐suspense account
WRWWskP x^G'rF"nT bEm7QgV{X X) V7bVW 过期帐||延滞帐overdue account||pastdue account
<,"4k&0Q>V <5S@ORN <aJ$lseG |EKu2We* 杂项帐户sundry account
x H-X|N 0}{'C5 `vd= ec ~#R9i^Y 详细帐单||明细表detail account
!/`$AXO 7BR8/4gcPu ~9\$5n)a '
OwyyPBF 呆帐bad account
+#2)kg 9_ -KH)J aSC9&Nf; jjRUL. 会计项目title of account
.N,&Uv- tF*szf|$- 3
iRA$C-p mpgO s 会计薄||帐薄account-book
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`s|]"'rX `lO(s%HC 7tNc=,x} 营业报告书||损益计算表account of budiness||business report
!*aPEf270 qFco3 fH\X fmfTSN(Q~` 借贷细帐||交验帐account rendered
^Dg<Ki K{@3\5< n`ViTwd]MQ &$'z 明细帐account stated
('O}&F1 ?-MP_9!JK 0fm*`
4Q UH?
p]4Nz 与…银行开立一户头to open an account with
k'T^dY&c :u6JjW[a) ]0c+/ \b& -#In;~ 与…银行建立交易to keep account with
1TS0X:TCn MP^ d}FL J@_ctGv x}TS 继续记帐to keep account
b>\?yL/%+? r X'*|] oR .cSGh g13 rx%- 与…有交易to have an account with
|&3x#1A c$:1:B9\ <IJu7t> |TsE-t*E} 作成会计帐||有往来帐项to make out an account with
2f>PO +4S{ JIm4vS KS}hU~ 31WC=ur5 清算||清理债务to make up an account
-d+aV1n C NsNZJ @I`C#~
m<rhIq 清洁帐目||与…停止交易to close ones account with
YZc>dE {ZU1x C $e1=xSQp4 ^n1%OzGK# 结帐to close an account
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bIw 清理未付款to ask an account||to demand an account
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n* Z@a9mFI? 结清差额to balance the account with
VhL{'w7f j/`94'Y p)aeH`;O Y;4!i?el 清算to settle an account||to liquidate an account||to square an account
3`E=#ff% IW=cym7 ]\-^>!F #K -l~Z0U>^ 审查帐目||监查帐目to audit an account
{8$=[; W>_]dPB S/ j#r6b]k(Hv >Y7a4~ufko 检查帐目to examine an account
KmG Hnknly :x.7vZzxs z>sbr<doa 转入A的帐户to charge the amount to As account
8Jf.ECQT 1"Z@Q`} +#U|skl ,}oM-B 以计帐方式付款to pay on account
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:B3[:MpL} )?+$x[f!* 代理某人||为某人on ones account||on account of one
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7C#`6:tI XO#/Fv! C~fjWz' V 为自己计算||独立帐目on ones own account
r/pH_@ XL#[%X9 !It`+0S
b B9p?8.[ 由某人收益并负风险on ones account and risk||for ones account and risk
*I}`dC[ S$KFf=0 P96pm6H_; 5T sU Qc 由某人负担for ones account||for account of one
8.F~k~srA DZzN>9<)^ hxce\OuU0h 5F`;yh+e 按某人指示||列入某人帐户by order and for account of one
UOQEk22 ;iDPn2?6?x zJe#m|Z r0p w_j 列入5月份帐目for May account
d%l{V6 _|h8q-[3
hW{j\@R 8XbA'% o 编入某中帐项下to pass to the account of||to place to the account of
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oe u.> 3u%{dG a P[s8JDqu o7IxJCL=Q 寄出清算书to send in an account||to send in render an account
Uj&W<'I d,Y_GCZ7|W WJI[9@^I~ v<Bynd- 支票薄cheque book
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~T1i 6e&>rq6C >2#8B 支票陈票人cheque drawer
N0#JOu}~ %,+leKs d)~Fmi; v4@Z(M 持票人cheque holder
sz9L8f2 ^eW}XRI B"%{i-v>** qzb<J=FAU 不记名支票cheque to bearer||bearer cheque
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):r iNMx"F0r wEzKqD % YOndIS: 记名支票||认人支票cheque to order
Ef<b~E@ |_uaS b!M"VDj
Q 7FRmx4(! 到期支票antedated cheque
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EE{QjTh 2h?uNW(0Q *L!!]Q2c Y!;|ld 未到期支票postdated cheque
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;.sh 9c JH" 保付支票certified cheque
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GguFo+YeZ G7D2{J{1 4
B*0M 未获兑现支票,退票returned cheque
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EDq '=l[;Q^Q 横线支票crossed cheque
/T.KbLx~q ;'-olW~ `9 {mr< hR.@b*q?R 普通横线general crossing
cV`E>w=D0 6 PxW8pn x\QY@9 o=nsy]'& 特别横线special crossing
Xt#1Qs bGorH=pb5R p019)X|vx }2ZsHM^]% 空白支票blank cheque
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Eh}L JsotOic% itzyCw2|# 失效支票,过期支票stale cheque
S(7ro]U9 CpJ0m-7aIH b"TjGE A19;1#$= 普通支票open cheque
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UQ4% Xp Pzb|t+"$ M?;y\vS?
. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
@JRNb=?a not YeY7wR RN@ctRS ,k G>?4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
R<V!%rL;; `8FUX= Sh B4]`-mahO 5y?-fT]X 支票换现金||兑现to cash a cheque
c*R/]Dn I<A6Z&*un JCW\ *R |`jjHuQ; 清理票款to clear a cheque
vp.ZK[/` wM|"I^[ /6_|]ijc 2W$cFC 保证兑现to certify a cheque
HEGKX] )Jv[xY~ f0T,ul, n-TQ*&h]3S 填写支票数额to fill up a cheque
?)\a_Tn *FJZiPy 72,rFYvpK 7-BvFEM; 支票上划线to cross a cheque
r$wxk 4%Rz qL94SW; sUYxT>R m:hY`[ f6 开发支票to make out a cheque
5xOv Y ce6__f5? {f{ZHi| K x~|jq 签发支票,开立支票to draw a cheque||to issue a cheque
0T>H)c6:\ Ig5L$bAM~ U!m@DJj C
XHy.&Vt 透支支票to overdraw a cheque
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H#| @ps1Dr4s 背书支票to endorse a cheque
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)= 请付票款||清付票款to pay a cheque||to honour a cheque
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_)- hTbI -u7BF ?,yj")+ " ZX3sfkh 支票退票to dishonour a cheque
# M!!CX*k WYc7aciJ %e@HZ"V [NFNzwUB 拒付支票to refuse a cheque
a[2vjFf#C W14Vm(`N 6&bIXy MfmACd^3$ 拒付支票to stop payment of a cheque
al`3Lu0 %_Yx<wR% 4Bl{WyMJ | fQP {|+4 提示要求付款to present for payment
o!~Jzd.=h ltFq/M 2<hpK!R #Mg]GeDJ{ 见票即付持票人payable to bearer
MaD3[4@# sN("+ sZ.n ^_ojR4 +78CvjG 支付指定人payable to order
=tU{7i*+ !d&C>7nb ^GBe)~MT X";@T.ZGut 已过期||无效out of date||stale
_GKB6e% N4*G{g KLX/O1B V)P&Zw 请给出票人R/D||refer to drawer
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E $x6$*K(F MC,>pR{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-8N|xQ378 zX#%{#9 eyp,y2Tz oy<WUb9W 文字与数字不一致words and figures differ
KFZm`,+69 BA=,7 y&;j YJ:3!B>Zo A6oq.I0 支票
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S60IPya 时间已过account closed
'$ef+@y ~}ET?Q7t MV=9!{` I-agZag% 更改处应加盖印章alterations require initials
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z>R#H/h+ 时间已过effects not cleared
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N >5G>D~b 停止付款payment stopped
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L_em') 支票毁损cheque mutilated
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lZ.j& //Ai.Q.J[ \C5%\4 汇款||寄钱to remit||to send money
XR0O;JN (5^ZlOk3 8e0."o.6 htP|3 B 寄票供取款||支票支付to send a cheque for payment
D5?phyC[Z
[Vf}NF (qwdQMj` _#o'
+_Z 寄款人a remitter
8[ry|J >"3>fche *5,c Rz IF*&%pB 收款人a remittee
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9k 2i|B=D(
~2u\ bzi|s5!'< 国外汇票foreign Bill
c-j_IN Gm N~ANjn/wL V,%L~dI Lv1{k\aw 国内汇票inland Bill
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<cE T@^]i& NN
0Q`r,8} 跟单汇票documentary bill
x O7IzqY bXM/2Z?6 =neL}Fav56 dPjhq(8 zU 空头汇票accommodation bill
/)uM[ dnai ep(g`e o/^
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+f4W"t 原始汇票original bill
;LJ3c7$@lf ED} 31L u~Tg&0V30 #l1Q e` 改写||换新票据renewed bill
Gt/4F-Gn j?n+>/sG, :46h+?
g dj^df+2F 即期汇票sight bill||bill on demand
5nCu~<uJ U=Bn>F}y\ G%TL/Z40 2H?d+6Pt3 …days after date||…days after date…日后付款
3]E(mRX "r.2]R3 rVAL|0;3 qX>Q+_^ …months after date||…months after date…月后付款
6&2LWaWMo$ Uedvc5><t oUW<4l Zzd/K^gg 见票后…日付款…days after sight||…days sight
k3@HI| 0o&}mKe 2Eh@e([PMs
f1+qXMs 见票后…月付款…months after sight||…months sight
7el<5chZ p {%t q$}. : \V,k~asl e-D4'lu 同组票据set of bills
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! ,&a`d}g&G T% CxvZ 单张汇票sola of exchange||sole of exchange
?p8k{N(1 I>w^2(y Gm=>!.
p Sw!
j=`O 远期汇票usance bill||bill at usance
w4MwD?i]R jv}=&d ,9/5T: 2 `"y{;PCt_ 长期汇票long bill
q/6UK = F>Y9o-o2 J^H=i)A CD?&<
NV 短期汇票short bill
.L;",E _C+DB A @oH[SWx rpU/s@%L 逾期汇票overdue bill
, Fytk34 <]#o*_aFP y' tRANxQ ,8SWe 宽限日期days of grace
q6[}ydV F ! )-|n} ]O@"\_} M9V-$ _) 电汇telegraphic transfer (T.T)
yU`:IMz ZzL@[g aV|k}H{wt ^LO]Z
邮汇postal order||postal note (Am.)||post office order||money order
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3 $Qq_qTJu?G >rRf9wO1l
G\/IM 本票promissory note (P/N)
9A;6x$s p5SX1PPQ
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E 押汇负责书||押汇保证书letter of hypothecation
:` <psvd 0(TvQ{ utd:&q|} L[]^{ O 副保||抵押品||付属担保物collateral security
$HRed|*.C |9]PtgQv7 %1jdiHTaL
RSH/l;ii 担保书trust receipt||letter of indemnity
U(3(ZqP +v1-.z y*KC*/'" {"4<To]z 承兑||认付acceptance
2
zl~>3S s-5wbi.C $eCGez<E Y2vj}9jK 单张承兑general acceptance
0o;~~\fq. Hd*Fc=>"Y NTVHnSoHh ]|BojSL_ 有条件承兑qualified acceptance
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9 iwkJ~(5z 附条件认付conditional acceptance
8}K"IW zW)gC9_|m- g$gS7!u, =jG?v'X 部分认付partial acceptance
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