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。
Z*9]:dG:! 会计报表statement of account
R~5*#r@f <RPoQ'.^ XZdr`$z f ;!JX-J q 往来帐目account current
3AQ>>) T~ G!VF*yW8 PSf5p\<5 fxoi<!|iGY 现在往来帐||存款额current accout
kAB+28A P&%eIgAOL o|;eMO- !MJe+.
销货帐account sales
9+8!xwR:
^*xHy` N>pmhskN? H9san5{ 共同计算帐项joint account
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BNCKT< G>w?9:V} lHKf#| :IR9=nhS] 未决帐项outstanding account
6(J4IzZ 4`U0">gY 0oj{e9h >'}=.3\ 贷方帐项credit account||creditor account
'uKkl(==% m&`(pf4A 8 ih;#I=q %t~SOkx 借方帐项debit account||debtor account
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( =0PRAc QSF"8Uk C3\E.u? 应付帐||应付未付帐account payable
jH&_E'XMX t`Y!"l W[>iJJwz h^A3 0f_x 应收帐||应收未收帐account receivable
hY=w|b=Y <wt$Gglk /$9BPjO{ k]Alp;hVd 新交易||新帐new account
-!|WZ 6hM]% C1T=O AUxM)H 未决帐||老帐old account
V@v1a@=W f{igW?Ho { eEC:[ &@%
b?~ 现金帐cash account
>sQ2@"y)s2 rps(Jos_~ V \6(d zUs~V`0 流水帐running account
!.3R~0b 3a#PA4Ql JAlU%n?R ]am~aJ|L
暂记帐||未定帐suspense account
-!J2x8Ri ,M)k7t: F<Hqo>G IX<r5!
过期帐||延滞帐overdue account||pastdue account
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URu\ q]6_rY. K4! P' v<;: 0 杂项帐户sundry account
6ORY`Pe7P| ?&znUoB z wL3,!t 2yN%~C?$ 详细帐单||明细表detail account
4K9Rpm B(j02<- FXx.$W u12zRdn 呆帐bad account
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g |l|_dn =-$!:W~ 6hkkNXqkf 会计项目title of account
$]@O/[ GS\%mPZ *Ph]F$ZP NJZXs_%>$ 会计薄||帐薄account-book
of9q"h T8n-u b< c[SU5 66y &*B>P>x 营业报告书||损益计算表account of budiness||business report
?75\>NiR *FV0Vy L@w0N)P<!{ ngP7'1I 借贷细帐||交验帐account rendered
&Hv;< ht?CHUu NuU'0_")/ $v]T8|h 明细帐account stated
]}Pl%. xE%O:a?S ~32Pjk~ <^xfcYx\ 与…银行开立一户头to open an account with
}w
G,BB %N '/k^C9~m
r ],n%Xp 9"~9hOEct 与…银行建立交易to keep account with
#wF1 tqK=\{U *|mz_cKu (@ "=F6P 继续记帐to keep account
TMK'(6dH 1t+%Gv^sK K<FKu $= A8J8u,u9 与…有交易to have an account with
5O&d3;p' HOfF"QAR$ O@s{
uZ|A6 Z|
We9% 作成会计帐||有往来帐项to make out an account with
sGSsUO:@j; <yZP|_ `\!X}xiWd K"L_`.&Q 清算||清理债务to make up an account
0 h22V$ [[w2p <
kz[:n: ! a o6e 清洁帐目||与…停止交易to close ones account with
\^LWCp,C" t:>x\V2m W2`.RF^ [B,'=,Hbs 结帐to close an account
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NvQ%J+ p#bhz5&/ c5("-xB 清理未付款to ask an account||to demand an account
pY
t/378w &'s^nn
] JkU1daTe {b1UX9y 结清差额to balance the account with
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(= 9wo #zt*xS[{0 /PXioiGcs 清算to settle an account||to liquidate an account||to square an account
bg}+\/78# r,4lqar;E D<t~e$ H @u/H8\.l 审查帐目||监查帐目to audit an account
FQROK4x%" &Yf",KcL*I \3aTaT?.. b#/i.!:a 检查帐目to examine an account
hL!QLiF: JB^Q\;$ R"3
M[^ -f?A h 转入A的帐户to charge the amount to As account
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K'aWCscM *tc{vtuu~^ B76 v}O: 以计帐方式付款to pay on account
*P!s{i T 6Ctf# wzh]97b J
R$r!hX 代理某人||为某人on ones account||on account of one
R^%e1KO] f8'
MP9Lv v$Uhm</|19 )DT|(^ 为自己计算||独立帐目on ones own account
5wT>N46UX !8R@@,_v nNaXp*J &:3Z.G 由某人收益并负风险on ones account and risk||for ones account and risk
3~Qd)j"< JYm7@gx qaVy. brSi< 由某人负担for ones account||for account of one
=P`~t<ajB PB9/m-\H c0ez/q1S lw[e*q{s. 按某人指示||列入某人帐户by order and for account of one
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[ }T.?c9l X aDL*W@1S ]|U-y645 列入5月份帐目for May account
.A6lj).: B4ZIURciGz (qBvoLkF9N A6{b?aQ 编入某中帐项下to pass to the account of||to place to the account of
s-*._; p $ouh Tycq1i^ FT89*C)o
D 寄出清算书to send in an account||to send in render an account
`f9gC3Hk 2p!"p`b~ aWy]9F&C: qAY%nA>jO 支票薄cheque book
}BJX/, H, 5$rSEVg
9 "i&"* ~ xW_yLbE 支票陈票人cheque drawer
7N=-Y>$X j1-,Sqi |Au ]1} E9}{1A 持票人cheque holder
hhI)' $ H'= (` l= }~v )92r{%N 不记名支票cheque to bearer||bearer cheque
YB,t0%vTJw ~1kXUWq3 e]Fp=*# Kw5Lhc1V 记名支票||认人支票cheque to order
-JT/9IQ nFRsc'VT >\Sr{p5KR ve6w<3D@ 到期支票antedated cheque
'%saL >0 ^U[D4UM [KJ
q P\nC?!Q%c 未到期支票postdated cheque
^W?Z ++-{]wB3=. ciQZHH2 D
w<k3zaW 保付支票certified cheque
ANi)q$:{ @Xp~2@I=ls U/l?>lOD\ *^%*o?M~ 未获兑现支票,退票returned cheque
?.=}pAub 3< Od0J PU<PhuMd
M~Ttb29{ 横线支票crossed cheque
O$u"/cwe* t2HJsMX _~u2: yl( IiBD?} 普通横线general crossing
q.YfC m!tx(XsXU e4>"92hX 3r+.N 特别横线special crossing
mTNB88p8^D k^"bLf(4 mEyK1h1G@ Iq7}
空白支票blank cheque
M=qb^~ l VZ&
A%UFC 7JJ/D4uT s*/ bi
W 失效支票,过期支票stale cheque
]i<[d, #>=j79~ \%Ves@hG> 3DgsI7-F 普通支票open cheque
$d S@y+ =Z=o#46JY ev1 W6B-a 0& >H^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
c9qR'2 mm[2wfTE mrIh0B:` ]?O2:X 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
j>uj=B@ 7>XDNI P 3MhU; !-`Cp3gqHr 支票换现金||兑现to cash a cheque
zZcnijWb BrRL7xX 'r1LSht'
j~j jX 清理票款to clear a cheque
r(d':L V @%k}FL=:t( pG1WXbqW _Z5Mw+=19 保证兑现to certify a cheque
!q"W{P Lip4)Y [ BH]Yn u&o RrUBpqA 填写支票数额to fill up a cheque
qTZFPfyU }_=eT] )i+2X5B`S ljl^ GFo 支票上划线to cross a cheque
K\"R&{+= gs!(;N\j| A_Frk'{qhB T\~x.aH`^ 开发支票to make out a cheque
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;7N{^"r SBA?^T iq(
)8nxi 签发支票,开立支票to draw a cheque||to issue a cheque
y.KO :P?5{ )95f*wte WAdCF-S V#VN%{ 透支支票to overdraw a cheque
Q.K,%(^;a =zQN[ {o(j^@ N F)~W# 背书支票to endorse a cheque
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Iy :
]C~gc tcxcup% 4apL4E"r 请付票款||清付票款to pay a cheque||to honour a cheque
;b-XWK= J:V?EE,\- 95el'K[R vWAL^?HUP 支票退票to dishonour a cheque
[eTSZjIN7 p/+a=Yo iY21Ql% 9(QJT}qC 拒付支票to refuse a cheque
'7O3/GDK `OSN\"\ad 7uzkp&+: SdD6 ~LS 拒付支票to stop payment of a cheque
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7 6Ybg^0m (o`{uj{! H%D$(W 提示要求付款to present for payment
eM8}X[ c/sC&i;%O !qG7V:6 Kr)a2rZ}SL 见票即付持票人payable to bearer
l\i)$=d&g vN;mPd~g
KCs[/] #ep`nf0x 支付指定人payable to order
;+ "+3 eio4k- !r<pmr3f@7 50X([hIr 已过期||无效out of date||stale
$< JaLS |ZmUNiAa {
;2PL^i -fDnA4; 请给出票人R/D||refer to drawer
q.;u?,|E/ u i? $&=S#_HQS
c
Vc- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
\
kZ? ez|)ph7 vX.VfY zolt$p 文字与数字不一致words and figures differ
hv?9*tLh0 E 7{U|\ q#%xro>m o2F)%T DY 支票
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`x*Pof!Io 时间已过account closed
YuO.yh_ p>huRp^w (JOgy.5C~ I`!<9OTBj 更改处应加盖印章alterations require initials
VXwU?_4J. cz8T jW A(C;W .:F%_dS D 8A})V8
vQ
6^xvk] 时间已过effects not cleared
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bFO7C glDu2a,Q 8)_XJ"9)G 停止付款payment stopped
[DI+~F VZKvaxIk6 ``hf=
`We 8<QdMkI 支票毁损cheque mutilated
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Bis" pOIJH =# 汇款||寄钱to remit||to send money
3EPv"f^V VAHh~Q6 ;e
f6&iy$@ W*2BT
z 寄票供取款||支票支付to send a cheque for payment
Po^?QVJ7 ?67Y-\}
m;GCc8 zHM(
!\8K 寄款人a remitter
#Lh;CSS 3YR!Mq$|~ -lY6|79bF <Zmg# 收款人a remittee
'a@/vx&J gCB |DY I;wp': A P?R"% 国外汇票foreign Bill
ia!y!_L\' Ng2twfSl$ pmyXLT G[uK -U 国内汇票inland Bill
"#2a8#
iu=7O UGV+/zxIM
,is3&9 跟单汇票documentary bill
W}@c|d $` #A JDWelD Kqb#_hm f<d`B]$( 空头汇票accommodation bill
2DrP"iGq5 p>v$FiV2N ^ @s1Z7 *av<E 原始汇票original bill
iL-(O;n *&^Pj%DX /NI;P]s. SJn;{X>)q 改写||换新票据renewed bill
/T0F"e)Ci 6H.0vN& hF~n)oQ Rq'S>#e 即期汇票sight bill||bill on demand
"c%0P"u 3nO]Ge"w'n {HltvO%8 X!TpYUZ' …days after date||…days after date…日后付款
*K8$eDNZ _{YWXRC# l*(8i ^ @<hb6bo,N …months after date||…months after date…月后付款
K7_UP&`=J 7WLy:E" dVtG/0 %}SrL* 见票后…日付款…days after sight||…days sight
dd %6t V1N3iI vxBgGl -:+|zF@f 见票后…月付款…months after sight||…months sight
@e.C
"@G %HhnSi1K x}Eg.S cJ=6r
: 同组票据set of bills
^,TO#%$iE G:<aB A4x]Qh3OO iy.p n 单张汇票sola of exchange||sole of exchange
EU/C@B2*Dl _}Ac n$ oq
Xg 3wF;GG 远期汇票usance bill||bill at usance
X]TG<r #jvtUS \ yLvDMPj EeE7#$l 长期汇票long bill
I3L<[-ZE Ua
: sye AlaW=leTe Cv.C;H 短期汇票short bill
oWT3apGO IVY]Ek EG~ g
wRZ%.Cn ?(1y 逾期汇票overdue bill
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i>`%TW:g rpha!h>w1% Gx/Oi)&/ 宽限日期days of grace
1v27;Q<+Q Ty?cC** Tx# Mn~xD GR_-9}jQP 电汇telegraphic transfer (T.T)
JG rWHIsNV 7&)bJ@1U h7Kzq{$ tX s\R(?T 邮汇postal order||postal note (Am.)||post office order||money order
m+[Ux{$ 'rkdZ=x{ CY5Z{qiX TF\C@4Z 本票promissory note (P/N)
IM'r8V .uZ3odMlx %J?xRv! PJ%C
N(0 押汇负责书||押汇保证书letter of hypothecation
+~$ ]}% ;A'mB6?%H YK'<NE3 4 77f9(~ZnT 副保||抵押品||付属担保物collateral security
*i%.;Z" /$?}YL, T.BW H2gRP ![=yi
tB 担保书trust receipt||letter of indemnity
AQvudx)@" ]h+j)J}[A +I|vzz`ZVr gR;i(81U 承兑||认付acceptance
wlqksG[B 8OU\V5i[,q [RhO$c$[\ LU%E:i| 单张承兑general acceptance
g8% &RG {4Cmu;u Wd:uV Ve; n}mJ? 有条件承兑qualified acceptance
Zb>? 8 zRr*7G @q7I4 VU3upy< 附条件认付conditional acceptance
yvB.&<]No +=</&Tm @#l=
l H<,gU`&R 部分认付partial acceptance
BW4J> {