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。
,\v'%,:C 会计报表statement of account
Gu~*ZKyJ (&eF E ;c i:aW
.QZ. Q
>/,QX 往来帐目account current
Dj96t5R
iiQn/% :1UMA@HP r~)fAb? 现在往来帐||存款额current accout
.+ u
b\ wxvi)|) j~{cT/5Y_ w1"+HJd 销货帐account sales
L_Gw:"-+Q Cty#|6k V_gKl;Kfe8
gEj#>=s
共同计算帐项joint account
WuUwd#e P!|Z%H &;-zy%#l c$V5E
t 未决帐项outstanding account
GA
gTy ;B=aK"\ *z VN6wG{ 1]G)41 贷方帐项credit account||creditor account
%nY\" JnsJ]_< HGGq;Nbm VGQ~~U7}@ 借方帐项debit account||debtor account
"wOfs$w%s swF{}S" nFn!6,>E ac l<dY6 应付帐||应付未付帐account payable
5&n{QE?Um D8Fi{?A#FV lNL=Yu2p_ A0)^I:& 应收帐||应收未收帐account receivable
mcez3gH 2DCQ5XewYe qazA,|L! C")genMH 新交易||新帐new account
#; ?3kuq( Lg7A[\c
~ b4_0XmL U0_^6zd_ 未决帐||老帐old account
k|)fl l z lr! tON>wmN X@`a_XAfd 现金帐cash account
H\S)a FY[ +%W8Juu
|GnTRahV. |HK:\)L% 流水帐running account
-)}s{[]d6m Q6Gw!!Z5EA NGc~%0n rR.It,, 暂记帐||未定帐suspense account
{]^Ixm-,f 6CBk=)qH gN=.}$Kfu ^AP8T8v 过期帐||延滞帐overdue account||pastdue account
lxhb)]c
^> Z4VFfGCTL jn2=)KBa_ @z@%vr=vX 杂项帐户sundry account
aas.-NT ]Btkoad 4KH492Nq9 IO+]^nY` 详细帐单||明细表detail account
,L/ x\_28 T`EV
uRJ NHGTV$T`1 I'uwJy_I\ 呆帐bad account
}g}Eh>U $O%{l.-O j!u)V1, %T/@/,7h 会计项目title of account
dVQ[@u1, bKo %Ak, VPUVPq~
& 3"y 6|e/5 会计薄||帐薄account-book
po*G`b;v $m 4-^= ZL!u$)(V ukWn@q* 营业报告书||损益计算表account of budiness||business report
A'|!O:s
W7>2&$ u7!9H<{>P @tH9$J*Y< 借贷细帐||交验帐account rendered
gF)9a_R%p
THYw_]K o<`hj&s 3P
cVE\GN 明细帐account stated
8`q7Yss6F 5'lPXKn+L 8%[pno
|0I $coO~qvU 与…银行开立一户头to open an account with
_wq?Pa<)e z5>I9R^q; 9njl,Q: k
ka5=u 与…银行建立交易to keep account with
*T5;dh ( *M.xVUPr (
ayAP jJ,_-ui 继续记帐to keep account
/at7H! ZitM<Qi&y *pKTJP b^1QyX^?: 与…有交易to have an account with
(`tRJWbdz OK[J
h "s+4!, k VeoG[Jl 作成会计帐||有往来帐项to make out an account with
P6:C/B Luq4q95] </h^%mnd V>{< pS 清算||清理债务to make up an account
7{;it uqX _P;D.>? rpR${%jc
n>M`wF> 清洁帐目||与…停止交易to close ones account with
~Z\:Nx 4QL>LK {0zn~+ 4.RQ3SoDa 结帐to close an account
oaoTd$/5 =CX1jrLZ J!I)G&: m~=~DMj 清理未付款to ask an account||to demand an account
jwZ
,_CK LFp "Waiv M([#Py9h 7
u):J 结清差额to balance the account with
kx
n&f(5 ($[wCHU`! _fGTTw( V$^jlWdR 清算to settle an account||to liquidate an account||to square an account
ccD+AGM.
NxT"A)u zw0w."V
_VtQMg|u 审查帐目||监查帐目to audit an account
P]_d;\
!"v ZCiCZ)oc r"h;JC/&<T 9"[;ld < 检查帐目to examine an account
E~'mxx~i vvoxK 0 UO/sv2CN VtreOJ+ 转入A的帐户to charge the amount to As account
xmW~R*^ v3tJtb^'! ]Bw0Qq F# 1>!LK_ 以计帐方式付款to pay on account
?1e{
\XW M>8J_{r^ PNU(;&2< }aCa2% 代理某人||为某人on ones account||on account of one
/7Q|D sa =OVDJ0ozZ jmok]-pC Y+gY" 为自己计算||独立帐目on ones own account
']]d-~: o5<<vvdA wT1s;2 % 8`Ya7c> 由某人收益并负风险on ones account and risk||for ones account and risk
/?\3%<vn U)S=JT~h <Au2e Cs,H#L 由某人负担for ones account||for account of one
ZykMri3bi cs9^&N:w[ q}1ZuK`6 B@,9Cx564 按某人指示||列入某人帐户by order and for account of one
y4V:)@P .8hI
ad *6uccx7{ q2GW3t 列入5月份帐目for May account
a QH6akH &hCbXs= K%(y<%Xp *Ak .KBg 编入某中帐项下to pass to the account of||to place to the account of
x 3@-E f)I5=Ijy( CSk]c9= [U\?+@E* 寄出清算书to send in an account||to send in render an account
c/{FDN 9g9 2eKS S63Zk0(25 nK&]8" 支票薄cheque book
_n&Nw7d2
M 3} A$+PX IThd\#= @KG0QHyiU 支票陈票人cheque drawer
bOY;IB
_ ^;C& XtF
m5\U lame/B&nc 持票人cheque holder
"fFSZ@,r h}bfZL KKeMi@N 8h)XULs2 不记名支票cheque to bearer||bearer cheque
'\Xkvi ;C]Ufk ``o]i{x v=`yfCX-qX 记名支票||认人支票cheque to order
lQA5HzC\ zF&VzNR2 9I/b$$?D ^l &lwSRVt 到期支票antedated cheque
h8rW"8Th d@%"B($nR >J"IN I GAGS-G# 未到期支票postdated cheque
Iq$| ?MH
I[z:;4W}L^ Obdn#Wm= \1EuHQ? 保付支票certified cheque
"TRS(d|3 @sXFu[!U 0^;2 g40Hj Y 未获兑现支票,退票returned cheque
%E?Srs}j gGqrF
h\ TS<d?: j0
=6B 横线支票crossed cheque
y@P%t9l Hxu5Dx5![ .hTqZvDa MDMd$]CW 普通横线general crossing
dBWny& Z9{~t [g}Cve#i 'o$j~Mr 特别横线special crossing
b|#=kPVgL} _k84#E0 sEhvx+( 9u=A:n\ 空白支票blank cheque
T^bAO-d# =bKDD<( 1#vy# ' oOFTQB_6 失效支票,过期支票stale cheque
24sMX7Q,i 7vRtTP ]>3Y~KH( %
"RJi? 普通支票open cheque
)ycI.[C Xr*I`BJ MBLZ:A |
C uU
d"l,V 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]xC56se Xfiwblg l{By]S xATx2*@X2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
EOPx4+o o|$D|E d)%WaM%V yi7.9/;a 支票换现金||兑现to cash a cheque
h*w9{[L Y;'<u\^M" Z)!8a$M~ :X>Wd+lY:_ 清理票款to clear a cheque
;0DoZ *^>"
h@J g_>&R58 Rv1W &s& 保证兑现to certify a cheque
-L2.cN_ c3]t"TA, '%$Vmf)= )f?I{ 填写支票数额to fill up a cheque
Z|$# &/@V$'G= [ATJ!
O =m.Nm -g 支票上划线to cross a cheque
l9K`+c+t RpdUR*K9x n 0!8)Sth N8A)lYT]_u 开发支票to make out a cheque
`46~j
y)kxR 6w.E Sm M/ S~"iD 签发支票,开立支票to draw a cheque||to issue a cheque
/wDf,Hduz -CPtYG[s --h\tj\U Yf0 KG 透支支票to overdraw a cheque
=v2|QuS$ hSehJjEoM -()WTdIy +pd,gG?dW 背书支票to endorse a cheque
:EX>Y<`] &V4Zmn?UU ^*.
[b !GOaBs 请付票款||清付票款to pay a cheque||to honour a cheque
ljFq ;!I5 v l"8Oi*r^ 4m*)("H s5~k]"{j 支票退票to dishonour a cheque
v9(5HY O|Uz)Y94 %QP[/5vQ /x3*oO1 拒付支票to refuse a cheque
B{Q}^Mcxy e5_Hmuk| XgxE M1( D
e&,^"% 拒付支票to stop payment of a cheque
d4o
^+\ zx@!8Z
<83Ky;ry fPeS; 提示要求付款to present for payment
?
AfThJc s8-RXEPb \'|n.1Fr |E+.y&0; 见票即付持票人payable to bearer
$dM_uSt Av x` h<9vm[ . TdFU, 支付指定人payable to order
S:1[CNL; sx?IIFF APu$t$dmm
f' A$':Y 已过期||无效out of date||stale
oh5'Isb$ t6Iy5)=zY =.`\V] [O3:?BNY 请给出票人R/D||refer to drawer
~n=DI/AJ@- a1pp=3Pd?~ E/cV59 =l(euBb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
d(IJ-qJN %ap(=^|5 u
X,n[u [,Ehu<mEK 文字与数字不一致words and figures differ
ebA95v`Vms f*%kHfaXgN BX/3{5Y>{ ixA.b#!1 支票
Fk=SkSky
/r4l7K 时间已过account closed
k4Q>J,k x-i1:W9; c64^u9 B:h<iU:'D 更改处应加盖印章alterations require initials
X]y:uD{ sVx
}(J =p+n(C/ a0NiVF-m% m%0-3
c(
8-#kY}d. 时间已过effects not cleared
1(p:dqGS .wNXvnWr ZLjAhd) !.P||$x`& 停止付款payment stopped
0?54 8yH (MLcA\LJ t:2DB) W
^'|{9&m 支票毁损cheque mutilated
pGD@R=8 evZcoH3~ 40?RiwwD mx^Ga=:
? 汇款||寄钱to remit||to send money
a``|sn9 5x+]uABE SnE^\I^
O SIp)& 寄票供取款||支票支付to send a cheque for payment
:)1"yo\ 4Ly>x>b< 6f +aGz |gE1P/%k 寄款人a remitter
X&9:^$m ko9}?qs 'xH^ksb " H,} &=SCk 收款人a remittee
JpS}X\]i ^fsMf
B }JFTe
g [6a-d>e{ 国外汇票foreign Bill
3}nk9S:jr JmCMFqB9 sZrVANyqb tA#Pc6zBuC 国内汇票inland Bill
]FCP
|Jz g-qXS]y7 @` KYgjjH HoPpUq5, 跟单汇票documentary bill
SES.&e|!6 <UGaIb
FMdu30JV BAQ-1kSz 空头汇票accommodation bill
3y)\dln #I=EYl=Vvi
7IxeSxXH z>N[veX% 原始汇票original bill
s70Z&3A m?(8T|i
^Wld6:L{I V|
u2(* 改写||换新票据renewed bill
T >8P1p@A, Z8E<^<| 9w-\
K] F'XQoZ* 1 即期汇票sight bill||bill on demand
u=0O3-\h j !*,( i >3`V6 AA5G`LiT …days after date||…days after date…日后付款
yV.p=8: Dck/Ea L3{(Bu :9QU\{2 …months after date||…months after date…月后付款
.HZ d.* gBqDx|G YF{MXK} [e><^R*u 见票后…日付款…days after sight||…days sight
G!j 9D _ ^FC9 ;g0s1nz z 3aGK 见票后…月付款…months after sight||…months sight
.RpJZ[E [-\ Y?3 == wX.y\.n 4vg3F( 同组票据set of bills
58Ibje r(r(
&NU #}#m\=0 _9>,9aL 单张汇票sola of exchange||sole of exchange
jq
H)o2"/ b^HDN(v @V:K]M 5 W^iK9|[qp 远期汇票usance bill||bill at usance
kQ>2W5o-d- `%Fp'`ZM$8 <ww D*t p-$C*0{ 长期汇票long bill
Ovt]3`U9J 4.,EKw3 PMP{|yEx" StJb-K/_cL 短期汇票short bill
(
}b~}X9 1>e30Ri,g 65aYH4" K e4oLF2 逾期汇票overdue bill
2_pF#M9 c=u+X`
Q "-f]d~P> $$ND]qM$M 宽限日期days of grace
p8,=K< nWsRauY <PSz`)SN "]"0d[d 电汇telegraphic transfer (T.T)
VVQ~;{L cx:_5GF *z[vp2
TN bkJ bnW= 邮汇postal order||postal note (Am.)||post office order||money order
jnqp"
Ult> :=Zd)i)3 <4TI;yy6? )>ML7y 本票promissory note (P/N)
IGTO|sT" g/C 7wc 3X(^`lAf) PSc=k0D 押汇负责书||押汇保证书letter of hypothecation
6 :4GI wwl,F=| Y )FwOg;=3M" k1D7=&i 副保||抵押品||付属担保物collateral security
-=lm`X<: #<Y.+: TzC(YWt Hs)] 担保书trust receipt||letter of indemnity
?`TJ0("z" =+X*$'<J #:" ]-u^ /eHf
8l 承兑||认付acceptance
bpsyO>lx/ d*+}_EV)Y3 N
d>zq =-!jm? st* 单张承兑general acceptance
.g/!u(iy >IQ&*Bb @Xoh@:j\ .U(6])%;@ 有条件承兑qualified acceptance
ANPG3^w ]/!*^;cY( L\ysy2E0
&K]|{1+ 附条件认付conditional acceptance
8GxT! U+VJiz<! n^QDMyC;I m:Rx<E
E 部分认付partial acceptance
08:K9zr