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。
^[
SQw)* 会计报表statement of account
&C+pen)Z LuB-9[^< T,,,+gPx "3A.x1uQ 往来帐目account current
`2y2Bk <3iL5} ~
FW@ EC2KK)=n} 现在往来帐||存款额current accout
I_IDrS)O Ms. 1RCup %B$~yx3# i*'
6" 销货帐account sales
jX79N
m| Lmx95[#@a k1HukGa CfA^Xp@vc 共同计算帐项joint account
N246RV1W s('<ms t8,s]I& jiMI&cl 未决帐项outstanding account
18 pi3i[ Lf|5miO 0 V:z(r PK@hf[YHe 贷方帐项credit account||creditor account
'-tiH JB~79Lsdz /AX1LYlr :4PK4D s7 借方帐项debit account||debtor account
G/Nb@pAy[ (-tF=wR,W Q=[AP+ }u0t i"V 应付帐||应付未付帐account payable
sG`:mc~0 Q<.847 ) <o8j+G)K# GU\
}}j] 应收帐||应收未收帐account receivable
FOxMt;|M A\9Q
gM z{w!yMp" *P,dR]-m 新交易||新帐new account
y| *X 7{
zkqug &)@|WLW !%<bLD8 未决帐||老帐old account
&R:$h*Wt| B:om61Dn y#Je%tAe
2 SR@yG:~ 现金帐cash account
n$n)!XL/ L|Zja* 4hb<EH'_&
kYBy\ 流水帐running account
bLyU; \M-}(>Pfk b13XHR)0 ?z>7& 暂记帐||未定帐suspense account
4vi P lO 5|>FM& zWYm*c"n\ <<}t&qE%2% 过期帐||延滞帐overdue account||pastdue account
QZ!;` ?( J0@<6~V6o D7.|UG?G 9Ml^\| 杂项帐户sundry account
'k[O?} B2\R#&X. e|)6zh<O: ns|)VX 详细帐单||明细表detail account
;Z%PBMa x_&=IyU0j
:td#zM ?}4 =A&][ 呆帐bad account
S&]AIG) /,v>w, {kGcZf3h 8zv=@`4@G 会计项目title of account
cNX,% 3T)GUzt` <BoDLvW> VhdMKq~` 会计薄||帐薄account-book
>*#clf;@p 9aYDi) Vsh7>|@ am>X7 营业报告书||损益计算表account of budiness||business report
!QK~l h/u>F$}c Q>qx?
g ?;1^8 c0 借贷细帐||交验帐account rendered
^fVLM>p <; >05_#{up ~Q7)6% !vNZ-} 明细帐account stated
@]$qJFXx NHKIZx8sR 7O6VnKl x2gnB@t 与…银行开立一户头to open an account with
29P vPR6 n{oRmw- FwU*]wx|{ d4@\5< 与…银行建立交易to keep account with
Y{yN*9a79 r,^}/<* \wW'Hk= 3,qq\gxB 继续记帐to keep account
o(iv=(o Q}#5mf&cD QIl![%
q^nSYp# 与…有交易to have an account with
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% -~z]ut<Z -P!_<\q\l vwZ d@%BO 作成会计帐||有往来帐项to make out an account with
ISo{>@a- s':fv[% XI6LPA0% 4}nsW}jCc 清算||清理债务to make up an account
A)I4 `3E slSQ \;CDA z:PH _N~ /+pPcK 清洁帐目||与…停止交易to close ones account with
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(| NXhQdf ['F, #@h3#IC 结帐to close an account
ZSL:q%:. b}P5*}$:9" <.c@l,[.z *ml&}9 清理未付款to ask an account||to demand an account
W?W vT`
T{ ]V9z)uz ~r`~I"ZK7^ F12tOSfu* 结清差额to balance the account with
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,mG{ {,r7dxI)` D8+68_BEM 7Gb(&'n 清算to settle an account||to liquidate an account||to square an account
l@}BWSx&ms $#V^CmW. |JVeW[C u*R9x3&/5 审查帐目||监查帐目to audit an account
[oOA@ g=?KpI-pn0 ;0}8vs p{:r4!*L 检查帐目to examine an account
QiU!;!s -e_+x'uF T7W*S-IW
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转入A的帐户to charge the amount to As account
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!dUQ y%T5"p$, 以计帐方式付款to pay on account
:j/PtNT@ =l`xXma +~ro*{3 7#Qa/[? D 代理某人||为某人on ones account||on account of one
1m-"v:fT5D m,nV,}@J <DS+"# CL(,Q8yG 为自己计算||独立帐目on ones own account
mfu>j,7l p9<OXeY W%]sI n fTi,S)F' 由某人收益并负风险on ones account and risk||for ones account and risk
!M~p __ kmM4KP#&| 4+mawyM lj"L Q(^ 由某人负担for ones account||for account of one
5* 1wQlL 0|X!Uw-Q%_ H[ %Fo t"1'B!4 按某人指示||列入某人帐户by order and for account of one
W
NTm d#T8|#O" 9E
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u2B qQ
R>z 列入5月份帐目for May account
+P6#7.p`Z !l'Az3'J| 9/w'
4bd {jzN 编入某中帐项下to pass to the account of||to place to the account of
h
Ia{s) 8eP2B281 ' U(v /qF7^9LtaY 寄出清算书to send in an account||to send in render an account
S[UHx}. 8xmw-s) G#'3bxI{f+ ~c!zTe 支票薄cheque book
( DwIAO/S kP%W:4l0 a<Pi J? sTqy-^e7 支票陈票人cheque drawer
e#k9}n^+ bl\44VK2' :EyH'v :5?ti 持票人cheque holder
!U]V?Jpi" kETA3(h' \E.t=XBn ( ~pcPGUG 不记名支票cheque to bearer||bearer cheque
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^ p)tac*US &F\J%#{ nvD"_.K rJ 记名支票||认人支票cheque to order
)T#;1qNB oO @6c % ?O
Km~ Ek "<6pp4*I 到期支票antedated cheque
iCN@G&rVw LF%1)x |d D! @K +,>f-kaV 未到期支票postdated cheque
@.*[CC;& /db?ltb nAF@47Wo C?rL>_+71 保付支票certified cheque
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he v}zo vEi K@n.$g ^yK94U;<Gy 未获兑现支票,退票returned cheque
|!%A1 wp# 0&/1{Dk*n T<54qe4`p 5F2+o#*h 横线支票crossed cheque
K?[pCF2C c7s4 g- j)-D.bY0 RW(AjDM 普通横线general crossing
)[oU|!@ 8kJ k5 1>%SSQ H.idL6*G 特别横线special crossing
*`}_e)(k cYR6+PKua ]Jnf.3 %hrv~= 空白支票blank cheque
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% IU$bP#< ]Vb#(2<2 puqLXDjA/ 失效支票,过期支票stale cheque
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>&%-BhN %-A8`lf< 8~HC0o\2 普通支票open cheque
$elrX-(vL l7s=b4}c c+a f=ac 3]N}k|lb% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
h*MR5qa VdeK~#k +=k?Dp[ /kw4":{] 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Dx <IS^>i w|L~+
On'3K+(_ G4x.''r&Sl 支票换现金||兑现to cash a cheque
p1?}"bHk IN%>46e` M%B[>pONb7 U~H'c
p 清理票款to clear a cheque
21o_9=[^ G0Wd"AV+ )D[ypuM& V)@MM2, 保证兑现to certify a cheque
(VO Ka mSj[t
]UgAz `|/|ej]$P 填写支票数额to fill up a cheque
6\TstY3 Hzj*X}X#K O"#`i{^?2 eGTK^p 支票上划线to cross a cheque
'^/E2+ p9s~WD/K P);Xke
%ly;2HIk 开发支票to make out a cheque
<`r+l5 x.^vWka( 6VE >$`m vlPE8U
= 签发支票,开立支票to draw a cheque||to issue a cheque
$U8ap4EXM d|o"QYX xlwsZ
m{V 9{TOFjsF 透支支票to overdraw a cheque
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zv nDo x w-#0k.T 背书支票to endorse a cheque
u}:O[DG kyjH~mK4 6)3eB{$; f.f4<_v'h 请付票款||清付票款to pay a cheque||to honour a cheque
PaDT)RrEM \6'A^cE/PX xw-q)u A;|DQR() 支票退票to dishonour a cheque
gK<- *v p!a%*LfND )/ZSb1! V8sY7QK= 拒付支票to refuse a cheque
%nC Uct@c 3>(`
Y x$Oz0 [ CC09:L? 拒付支票to stop payment of a cheque
-24.[E/5 zh.c_>jS *Vc=]Z2G^ +|H'Ij$ 提示要求付款to present for payment
=B:poh[u O.E0LCABC :3t])mL# G6,8Xwk 见票即付持票人payable to bearer
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Nb;D(>K kb:C>Y8!sC UQR"wUiiV 支付指定人payable to order
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G;m"ao"2 5QSmim :mrGB3x{ 已过期||无效out of date||stale
iN*>Z(b" kW~F* %aKkk)s 10J*S[n1 请给出票人R/D||refer to drawer
3k<#;( Hj\~sR$L- xS}H483h6W :=Q|gRTL* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
|gVO Iq X]fw9tZ S8=4C`> jf UIl_&| 文字与数字不一致words and figures differ
&rl>{Uvq 9CNHjs+-}s *Vl
=PNn- -^b^ 6=# 支票
/wTf&_"mTL
KVR}Tp/R 时间已过account closed
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aSZ/? XOCau.# _}&]`,s> 更改处应加盖印章alterations require initials
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j''Iai_ 时间已过effects not cleared
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[n|r " {h"\JI! '-IT@} -W_s]oBg 停止付款payment stopped
9+QrTO ,}tdfkZFYl Jg:-TK/ {^W,e ^: 支票毁损cheque mutilated
*d@Hnu"q F}]_/cY7B 9i}D6
te b8.%? _? 汇款||寄钱to remit||to send money
;J(,F:N Qs9 U&*L jw[BtRW XO#)i6}G 寄票供取款||支票支付to send a cheque for payment
IxZ.2 67 wzPw;xuG CFm1c1%Hg 5|CiwQg|,p 寄款人a remitter
(AG R2aK5~ CS\tCw\Y yCIgxPv|7 收款人a remittee
c@-
K 7V{"!V5 9S%gVNxn r`&|)
Hx 国外汇票foreign Bill
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9 WcwW@cY7\ em[F| ph?0I:eU 国内汇票inland Bill
Ue#yDTjc J md
? .crM!{<Y +
MZO%4 跟单汇票documentary bill
RVnyl`s S<3
!oDBs +M##mRD AC:s4iacC 空头汇票accommodation bill
_P<lG[V fG2&/42
J 4spaw?j U|7Qw|I7 原始汇票original bill
2nU
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U NWHH.1| g#bu_E61B <
}wAP_y 改写||换新票据renewed bill
O*03PF^ p/1}>F|i g1wI
/ IR
dz(~CP 即期汇票sight bill||bill on demand
]KK ZbEO :aq> <
mK ?4>y2!OC9 …days after date||…days after date…日后付款
"YzTMKu Z!-<rajl _'hCUXeY' @=0r3 …months after date||…months after date…月后付款
>?9 WeXG e#6&uFce {,f!'i&b@ 3.<6;? 见票后…日付款…days after sight||…days sight
2]NAs9aZ
g<iwxF k<'vP{ %wjB)Mae 见票后…月付款…months after sight||…months sight
9U<)_E<y 7#9'2dI rZ.a>'T4 9j?hF$L" 同组票据set of bills
OgXZ-<' 5'kTe= R'9@A\7# ^[seK)
S= 单张汇票sola of exchange||sole of exchange
P"=UI$HN /s8%02S j,56Lh%1 0"kE^= 远期汇票usance bill||bill at usance
loC5o|Wh CS;W)F Y!a+#N! *)NR$9lGv 长期汇票long bill
XW~ BEa h#@4@x{ Ie2w0Cs28 |.8d,!5w} 短期汇票short bill
GIC"-l1\ ?BDlB0jxzi d7gH3 l A )RI:?+ 逾期汇票overdue bill
sw$R2K{y %%as>}. @7Rt4}
g 3%[)!zKv 宽限日期days of grace
{V%%^Zhwy 8L7Y
A)u v#:+n+y\z \Z\
IK 电汇telegraphic transfer (T.T)
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~Q_)>|R2 @jE d%W ~^rey 邮汇postal order||postal note (Am.)||post office order||money order
y /X:=d6" #}/cM2m [ GR|$/(z= uv|eVT3jNs 本票promissory note (P/N)
sd]54&3A _OJ0 < {E qXrt0s[ P&[F t)` 押汇负责书||押汇保证书letter of hypothecation
yfM>8"h@ 9<t9a
f\.> 3R<ME c jU]]:S4xD/ 副保||抵押品||付属担保物collateral security
u#41osUVW> M.xhVgFf) J.bFv/R Q?
<-`7 担保书trust receipt||letter of indemnity
)g9)IF ~^lH ^J io9y;S"+ }t@f|TX 承兑||认付acceptance
l~]hGLviJE A~6%,q@^jh cy=I0 }zkL[qu; 单张承兑general acceptance
BKE\SWu C<[d 0kU3my] OwG6i|q 有条件承兑qualified acceptance
j>$=SMc &Pu+(~'Q 8%;}LK Smq r
q 附条件认付conditional acceptance
3)6+1Yc uSABh^ BW'L.*2 H!u nIy| 部分认付partial acceptance
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