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|?R=;,u` 会计报表statement of account
x[^A
9 \j;uN#)28 p+7BsW.l xR&,QrjQG 往来帐目account current
KE&}*Nf[ hCvn(f _TXV{<E6 *_wef/== 现在往来帐||存款额current accout
Y)*lw +e:ZN
tr9 XZ&v3ul 1;gSf.naG 销货帐account sales
2,;t%GB rWs5s!l, RZtL<2.@ @Kr)$F 共同计算帐项joint account
c-=0l)&'D= )x7hhEk=^ =5M>\vt] L K~, 未决帐项outstanding account
g[jZ A[[ 19u?^w Xh/av[Q ZO1J";>u 贷方帐项credit account||creditor account
p,8Z{mLn dR+$7N$ MX0B$yc$ iP%=Wo. 借方帐项debit account||debtor account
[E~TYk; z.^
)r %$xFnGb W8NA.
应付帐||应付未付帐account payable
n_Y]iAoc` VC(|t} L4 ECzNByP %4Zy1{yKs_ 应收帐||应收未收帐account receivable
OJ 5 !+#> ?$c ?63JQ.; rfi`Bp 新交易||新帐new account
!?*!"S-Sl b]#d04] ?&m]du#6 rtx]dc1m 未决帐||老帐old account
Ig KAD#2a Rk[ * p se HbwO3 b Dg+d=I? 现金帐cash account
NF!1) UJ$:5*S=u a4RFn\4? lh_zZ!)g 流水帐running account
Y`?X Fy: HjS^
nYl x 4</\o vqi$}=%n?W 暂记帐||未定帐suspense account
mm-UQ\h %:?QE
; /*^|5>-`i1 !cwVJe 过期帐||延滞帐overdue account||pastdue account
Z<<gz[$+p QS*cd|7J; E_1I|$ rI+w1';C1 杂项帐户sundry account
Ef!p:HBJ TF-Ty A i){,nh`0 `j}d=zZ 详细帐单||明细表detail account
ca*[n~np _C,@eu"9V X\2
hKUkT .r5oN +?e 呆帐bad account
"ak9LZQ9z |;m`874 dHF$T33It gam#6
s 会计项目title of account
X/K)kIi \Fg6b6 /NX7Vev S/<"RfVU#o 会计薄||帐薄account-book
ZWRRh^ ]j2
v"n q,+kPhHEgy Jhy
t)@7/, 营业报告书||损益计算表account of budiness||business report
cgxFEv n,a5LR x>,F*3d3 I#E(r>KW* 借贷细帐||交验帐account rendered
L|lmStwe FEZ"\|I| oXlxPN39 vd7N&c9 明细帐account stated
s7nX\:Bw: 795Jwv ,o@~OTja* A9l})_~i 与…银行开立一户头to open an account with
-N8cjr4l tK|9qs<%
Jp3di&x 3R%UPT0> 与…银行建立交易to keep account with
0SYf<$ G9n /S=R? vV6Lp C7 ]DJn 继续记帐to keep account
yvooM'R >[H&k8\7n u2-@?yt ocl47)
与…有交易to have an account with
IFrb}yH 2'<=H76 }x?H ~QQT Xm8Z+}i 作成会计帐||有往来帐项to make out an account with
)0U3w#,JQ 12tJrS*Z wHOlj)CZ =qp}p'BYe 清算||清理债务to make up an account
/}nrF4S =l8!VJa uojh%@.4 ^s2m\Q( 清洁帐目||与…停止交易to close ones account with
Q\27\2 O J35En S0N2rU T1(j l) 结帐to close an account
3_L1Wm P^8^1-b Z\|u
9
DO #5y9L 清理未付款to ask an account||to demand an account
T,WKoB ntj`+7mw i!Dh&XT >lraYMc<rZ 结清差额to balance the account with
% QPWw~}: >,>;)B@J #ox
9& kUn2RZ6$# 清算to settle an account||to liquidate an account||to square an account
*|LbbRu S9HBr }z%OnP 3tT|9Tb@ 审查帐目||监查帐目to audit an account
v}F4R $ c$Xe.:QY 9H
f*cQ NqJ<!q)
检查帐目to examine an account
<I7(eh6d Pgn_9Y?< &GdL 9!hH xdd:yrC 转入A的帐户to charge the amount to As account
~@T+mHny 8pYyG
| \ `*e4m ${hyNt 以计帐方式付款to pay on account
VLcyPM@"Q! {q&@nm40 eM?rc55| 1@A7h$
1P 代理某人||为某人on ones account||on account of one
l60ikc4$I ==]Z \jk 'FShNY5 2c}B
为自己计算||独立帐目on ones own account
O.*jR`l T>#TDMU#Fm <9ma(PFa o" |O
] 由某人收益并负风险on ones account and risk||for ones account and risk
JAc@S20v\ f%2%T'Q %6AYCN?Ih OuB2 x=B 由某人负担for ones account||for account of one
( "_Q fd4;mc1T RK?jtb=&A |]^l^e6m 按某人指示||列入某人帐户by order and for account of one
0/ut:RV0 ;K3d' U +.w[6 K<c2PFo)Q 列入5月份帐目for May account
7egq4gN]2Y ,#
]+HS^B e\`wlaP, F4Rr26M 编入某中帐项下to pass to the account of||to place to the account of
f,|QAj=a I?^aCnU M9gOoYf,~ PmHd9^C 寄出清算书to send in an account||to send in render an account
5)w4)K-% >GgE,h 8+9\7* A*hZv|$0 支票薄cheque book
vruD U# 19'5Re& Q*gnAi&.# =tq1ogE 支票陈票人cheque drawer
bV_j`:MD mxgqS
=` F"I*-!o d [r-k 2 持票人cheque holder
>E,Q n[|6khOL- $|k%@Q> p+$+MeBz 不记名支票cheque to bearer||bearer cheque
=LOk13l\"
\6{LR& Yr=8!iR$ *#zS^b n 记名支票||认人支票cheque to order
(Ux[[ [_V:) K U$`!h mg` j[<wp 到期支票antedated cheque
8fh4%#,C% E:)Cp )9B:Y;>) U9
bWU' 未到期支票postdated cheque
`kFiH*5 %z "Kq>#I'%W w//omF'` `"c'z; 保付支票certified cheque
>OK#n)U` >k;p.Pay% Yk
'm?p#~ @MOCug4 未获兑现支票,退票returned cheque
J'e]x[Y P_&p=${ TdFT];: s9i|mVtm8 横线支票crossed cheque
;}K62LSR a ~opE!|m <!F3s`7~ ,:UX<6l
R 普通横线general crossing
>I^9:Q f}iU& 3S Bd&`Xfebj L=]p_2+ 特别横线special crossing
doR4nRl9 {n&Uf{ -uj3'g(;w Zj!Abji=O 空白支票blank cheque
F?BS717qS% u%B&WwHG 8vSIf+ @^&7$#jq% 失效支票,过期支票stale cheque
,EI:gLH ~x#vZ=]8 OhFW*v 64umul 普通支票open cheque
Hhl-E:"H` 2khh4?|\ ?:uNN QIK
9 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Qnt5HSSt E
oe}l
50$W0L$ Ee)xnY%( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
0` 5e 'SV7$,mK@ )];aI A$ jDX>izg;V 支票换现金||兑现to cash a cheque
pr rT:Y
#^0( 9 <\`nm WD.U"YI8y 清理票款to clear a cheque
WU)Ss`s \ xaW{I7FfG |]sx+NlNc /{*$JF
保证兑现to certify a cheque
L;/n!k.A }r3~rG<D71 +}JM&bfK efOjTA% 填写支票数额to fill up a cheque
(MLhaux- s&Yi 6:J #ekM"p \TbVS8e^ 支票上划线to cross a cheque
G;1?<3 ~ap2m (
kw5>c7 :Li/=>R^ 开发支票to make out a cheque
r:g9 Z_ Z :nbZHByh c$h9/H=~ @PSLs*
签发支票,开立支票to draw a cheque||to issue a cheque
L:R<e#kgS >*1}1~uU`' ,hRN\Kt)p FHg0E++? 透支支票to overdraw a cheque
6QZp@ m9":{JI.w DBgMC"_ 7~UR!T9 背书支票to endorse a cheque
DuF"*R~et Q8nId<\( ELD!{bMT vjUp *R>h 请付票款||清付票款to pay a cheque||to honour a cheque
55DE\<r .\:J~( X#p Wyo~ "484n/D 支票退票to dishonour a cheque
N4!<Xj {
eT.SO (z7+|JE. Wf26 拒付支票to refuse a cheque
n/Dp"4H%q I4c!m_sr T.:+3:8|F o
l ({AYB 拒付支票to stop payment of a cheque
UKBJ_r ccJM>9 MuI2?:~:*4 RHY4P4B<v> 提示要求付款to present for payment
n1v5Q2xw Ip
*g' S::>N.y F-gE<< 见票即付持票人payable to bearer
*_-'/
i rofNZ;nu x3G :(YfO 5/0j}_pP 支付指定人payable to order
vqdX^m^PY
zj{s}* Z;DCI-Wg =H`Q~Xx 已过期||无效out of date||stale
[.,>wo~ F5T3
E?_ gzn^#3 b gFN9jM 请给出票人R/D||refer to drawer
<i. apBH YTaLjITG |NFZ(6vNh 1Y j~fb( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6"
B%)0 0\QR!*'$ nHXX\i t*S."
q 文字与数字不一致words and figures differ
M[]A2'fS ]$iqa"{ PL=^}{r 2f:^S/.A 支票
(R}ii}&
R{hf9R , 时间已过account closed
fxQN+6; Vm1-C<V9 z? ]G3$i( )7c b6jC
U 更改处应加盖印章alterations require initials
#s5N
[uK^m &:#h$`4 ))h6~1` $7Jo8^RE L V{Q,DrP
vIGw6BJI 时间已过effects not cleared
qOhO qV ?}QH=&=^ qCQ./"8 !
NV#U 停止付款payment stopped
mh/n.*E7 r#i?j}F} bCv {1]RC2 ?)4?V\$ 支票毁损cheque mutilated
E+95WF|4k" ~+F;q
vq Zo-$z8 >h~IfZU1 汇款||寄钱to remit||to send money
&dB-r&4;+ <c
N~jv-w$
l ,|%7- F'RUel_% 寄票供取款||支票支付to send a cheque for payment
}ut]\
]b
7*o*6,/ %:v`EjRD0 *Nb#W! 寄款人a remitter
gk0.zz([ $rB3m~c| &?,U_)x/ )$GIN/i 收款人a remittee
c7uG9 | s+0~$O; "8f?
h%t fK}h"iH+K 国外汇票foreign Bill
b&)5:&MI ^Mkk@F&1 1Nn@L2b 2 a
dfR!&J 国内汇票inland Bill
@exey ed 59B)?l ff?t[
GS )}v3q6?_ 跟单汇票documentary bill
)EM7,xMz {Bvj"mL]j }Rvm &?~O H;ZHqcUX 空头汇票accommodation bill
+>^7vq-\' pE]?x$5U )>\}~s 6(&Y(/ 原始汇票original bill
>B -q@D JNI>VP[c x+5p1sv6 +Lm4kA+aE5 改写||换新票据renewed bill
"bQ[CD fG LG$b or*HC&c7 Et2JxbD 即期汇票sight bill||bill on demand
:t$aN|>y Lm*VN~2 n`Z"rwKmNw 0>Z ;Ni …days after date||…days after date…日后付款
O>y'Nqz '!h/B;*( u^W2UE\ $o?@0 …months after date||…months after date…月后付款
NW9n <lxD}DH= [U
=Uo* Z,7R;,qX 见票后…日付款…days after sight||…days sight
Yj(4&&Q DC+wD
Bp; EpPf_ \o
5~
' Ie<Y_ 见票后…月付款…months after sight||…months sight
U]~^Z R i8X`HbmN .aOnGp #
Doq P: 同组票据set of bills
5r{;CKKz #C*8X+._y V}w;Y?]J :6kj EI 单张汇票sola of exchange||sole of exchange
4\5uY L#[]I, O;
Y:uHf Q/>L
_S 远期汇票usance bill||bill at usance
[`=LTBt &<'n^n 7Du1RuxP V_n<?9^4 长期汇票long bill
JWP*>\P XJ0{
+?D6T!) d^ ZMS~\* 短期汇票short bill
E
.6HpIx cp
Ear #!J(4tXny $gle8Z- 逾期汇票overdue bill
u~zs*
qp yI{5m^s{ G28O%jD? 'WyTI^K9 宽限日期days of grace
VxO%rq3 9~IQw#< uZKP"Oy lt'I,Xt 电汇telegraphic transfer (T.T)
!hxIlVd{ oSb, :^Wl xom<P+M!| g\oSG) 邮汇postal order||postal note (Am.)||post office order||money order
0Sl]!PZR1 _+f+`]iM ^
?hA@{T/1 cvsz%:Vs 本票promissory note (P/N)
}S_oH9A pj|pcv^ 1m<Rw
I3s eKZ%2|+j!7 押汇负责书||押汇保证书letter of hypothecation
.]4W!])9 }peBR80tQ Fr?z" XhU@W}} 副保||抵押品||付属担保物collateral security
<g8K})P 7J$b$P0} I~eSZ?$s# /Poet%XvRx 担保书trust receipt||letter of indemnity
)n7l'}o?+ -#`c5y}P Nw J:! Tm]nEl)_ 承兑||认付acceptance
g{s'GyV8t ][PzgzG
#>;FUZuJr "T/>d%O1b 单张承兑general acceptance
8am`6;O:! JEn3`B!* 6Q|k7*,B {kI#A?M 有条件承兑qualified acceptance
Y
L^=t^!4 w6|9|f/ Weoj|0|t D.!~dyI.,$ 附条件认付conditional acceptance
?gGt2O1J &UHPX?x $ls[|N:y0l D?jk$^p~m# 部分认付partial acceptance
oj.A,Fh