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。
-jWXE 会计报表statement of account
JJ4w]Dd4 ,R[<+!RS %v)+]Ds{ /K :H2?J 往来帐目account current
',m!L@7M5 r<OqI*7 M~l\rg8 4L<;z' 现在往来帐||存款额current accout
7Sl"q=>
}DFZ9,g
Q KmpKyc[ &6&$vF65c 销货帐account sales
e !N% uFnq 3m^u bPA1>p7 avy@)iO7 共同计算帐项joint account
-Ic<.ix }m93AL_y EYR%u'&7' 1k!$#1d< 未决帐项outstanding account
n'9&q]GN| ;T3}#Q*qC =|V [^#V ffG1QvC|M 贷方帐项credit account||creditor account
q'KXn0IY# xp%LXxj jhB+ ] 0,1)Sg* 借方帐项debit account||debtor account
&I7T? /E^j
}H{ eCwR
}m?_ f"Kl?IN8 应付帐||应付未付帐account payable
d;v<rw >2ny/AK| !~`aEF3 91|~KR) 应收帐||应收未收帐account receivable
R_gON*9 [[uZCKi Xu& v3Y~k q8H9au&/ 新交易||新帐new account
'tY y_ PBb'`PV rnQ9uNAu ,:pKNWY)Q 未决帐||老帐old account
g-<[* nF sfR0wEqI TlpQ9T b|u,[jEB 现金帐cash account
jBU!xCO
fK NDl\SD qbKcI+)47 &Vbcwv@ 流水帐running account
S#l)|c_~ AME<V-5 Oee>d< ZG)6{WS 暂记帐||未定帐suspense account
2
3'Ac,{ v<E_n;@9k 'J: xTp [-h=L
Jf# 过期帐||延滞帐overdue account||pastdue account
#Kt5+"+7 [Y8ot-6 9iN}v "tz`@3,5dN 杂项帐户sundry account
^K[[:7Aem ]?V2L`/ 2YpJ4. M4K>/-9X+V 详细帐单||明细表detail account
*wV`7\@ /,3:<I ?}<Wmy2A C
M
8Ub% 呆帐bad account
cLm{gd4 W yD(v_J* %J:2y -bp7X{& 会计项目title of account
54%h)dLDy *7K)J8kq gF&HJF 0x \g:Bg%43h 会计薄||帐薄account-book
y])z,#%ED kx07Ium E7j9A` no8FSqLUS~ 营业报告书||损益计算表account of budiness||business report
hA387? bf$4Z: Y jT:kk 9FmX^t$T 借贷细帐||交验帐account rendered
9P# <T7 @mu=7_$U ,{sCI/ tkf^sGgNO 明细帐account stated
RhI>Ak;- zzZK S kcZz WG|n !f*t9 I9Q 与…银行开立一户头to open an account with
z?Qt%1q Schvwlm~i A IsXu" CO"Nv 与…银行建立交易to keep account with
,Cj` 0v# |Whkq
/Zg H05U{vR w[s
}#Q 继续记帐to keep account
0uS6F8x@ .{66q#. 1n EW'F rPF2IS(5 与…有交易to have an account with
h0Ilxa k{.`=j "oo
j
; 2JLXDkZ 作成会计帐||有往来帐项to make out an account with
KmaMS(A(3 p|VgtQ/)% H@BU/{ aDVBi: _ 清算||清理债务to make up an account
[qQ~\] "D.`:9sk0 _U`1BmTC2 FAF+
} 清洁帐目||与…停止交易to close ones account with
P |kfPohI= =aJb}X |-.r9;-b b%D}mxbS 结帐to close an account
A<P rsk! l|'{Cb
!;COFR Yb Dz{m 清理未付款to ask an account||to demand an account
O`Ge|4 Sz'JOBp 7W `gN[* wU)vJsOq 结清差额to balance the account with
-KFozwr5/ yfCdK-9+B }@avGt;v ;_?RPWZ;MO 清算to settle an account||to liquidate an account||to square an account
}
2P,Z 6L dMjAG7U ucgp=bye "[p-Iy1 审查帐目||监查帐目to audit an account
18kzR6(W sU 5/c|& =r1@?x $ru()/pI)z 检查帐目to examine an account
[SX>b"L Q
R<q[@)F DSc:>G x,>r}I>^Q 转入A的帐户to charge the amount to As account
"L~qsFL Y76U htYH F)^:WWVc# x cA5 以计帐方式付款to pay on account
k^v P|*eu (2fWJ% 7VG % C.I2J`_ !e0~|8 代理某人||为某人on ones account||on account of one
'Z=8no`
< f*&
4d
^YwTO/Q| /1R` E9 为自己计算||独立帐目on ones own account
Ww
Bs_OMc ^-GzWT \C.s%m BT8L 'qEj 由某人收益并负风险on ones account and risk||for ones account and risk
wYIlp
qL?`l;+ A9L
{c!|- ;u
"BCW 由某人负担for ones account||for account of one
^CWxYDG* .PJCBTe jX8,y 9j~|m
按某人指示||列入某人帐户by order and for account of one
~v+A6N:qC 5fqQ;r d2XSw> EvQMt0[?EW 列入5月份帐目for May account
d iG kwKj L?slIGp%- N);2 2- 8)
1+j>OQ 编入某中帐项下to pass to the account of||to place to the account of
/>q?H)6
WY 'QhieH <1(j&U (h3f$
寄出清算书to send in an account||to send in render an account
eW>Y*l%B e qzmEg suP/I?4'@ i{+W62k* 支票薄cheque book
6)_svtg x%d\}%] /3mt=1/~{B EiP#xjn?c 支票陈票人cheque drawer
)ir*\<6Y= \sZT[42 r{pbUk +P5\N,,7R 持票人cheque holder
K[~fpQGbV1 YLVZ]fN=> ?@uyqi~:U `C +>PCO 不记名支票cheque to bearer||bearer cheque
!:<(p f;7I{Z\< Dq:>]4% 'W2B**} 记名支票||认人支票cheque to order
B
!}/4" u{ +z?N q{:]D(
n
9X:s?B/ 到期支票antedated cheque
`1fNB1c
vl,Ff
9 nB .?=eUa 8,DY0PGP 未到期支票postdated cheque
jf
WZLb) aHR&6zj4 LI`H,2Km <T|?`;K 保付支票certified cheque
^^FqN; eF%>
5 @3_[NI% A`nw(f_
/ 未获兑现支票,退票returned cheque
de<T5/ #i1z&b#@ z
Z*
\v t<DZW# 横线支票crossed cheque
N" =$S|Gs r]<?,xx[ dPmtU{E<M 2C59fXfd 普通横线general crossing
!x@3U^${ L $ki>._i\ =)Z~w` &hco3HfW 特别横线special crossing
(l]_0-Z 4
!k0 Rxfhk,I j+6`nN7L 空白支票blank cheque
l?Qbwv} kx.8VUoM
V NB=!1;^J !bGMVw6
_ 失效支票,过期支票stale cheque
La9:qpj aWTvowA 'U/X<LCl C=zc6C, 普通支票open cheque
cf{rK`Ff^
1 LUvs~Qu N*NGC!p`N 8^2E77s4U 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
>9i%Yuy]( t[=teB v< >tQ$V<YB U3OXO1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
d:{#Dk# W'3~vQF $_orxu0W 9JBVG~m+ 支票换现金||兑现to cash a cheque
bb}$7v`G gH<A.5 xy &w
ea]./B h4geoC_W2 清理票款to clear a cheque
%RD%AliO}K ^w6~?'} + )lkH
v$R -*AUCns# 保证兑现to certify a cheque
Qt(4N!j MNWuw;:v <4,LTB]9- PGNH<E) 填写支票数额to fill up a cheque
<
s1 ] GH_; rcU*6`IWA wG}R
h, 支票上划线to cross a cheque
_sX@BE "R
%3v.Z Kk|4 >#EOCo
开发支票to make out a cheque
1%Su~Z"W> m>&:)K}m Gq0Q}[53 F$nc9x[S 签发支票,开立支票to draw a cheque||to issue a cheque
2Mw^EjR kDWMget$ RElIWqgY p|RFpn2ygF 透支支票to overdraw a cheque
/?_5!3K J
-v & L7OFZ|gUz 4B$|UG 背书支票to endorse a cheque
sMNhD/bb 1T/ 72+R0 klxNGxWAX hyVBQhk 请付票款||清付票款to pay a cheque||to honour a cheque
-&Q
Ty Z>
(K|3_ ? uu, w 'H8;(Rw 支票退票to dishonour a cheque
y$`@QRW t*(buAx $ )orXe| M=#'+CF}W 拒付支票to refuse a cheque
Y"UB\_= [/GCy0jk ;nbbKQ]u =l+~}/7'Z 拒付支票to stop payment of a cheque
j:P(,M[ 1^AG/w g\A kf 7;3;8Q FX 提示要求付款to present for payment
*RJiHcII ),5|Ves;t[ F/w*[Xi
Sh UJ7{FN=@t 见票即付持票人payable to bearer
%[WOQ.Sh Yc2dq e> 6)[gF1 HC(7,3 支付指定人payable to order
O%*:fd,o- J
N>
h: qt`HP3
J& ]*TW%mY 已过期||无效out of date||stale
Yx':~ 0;Z] vl/| rtC:3fDy e_3($pj 请给出票人R/D||refer to drawer
-h%1rw 9^1li2z k{ bT c^huP
>B$J 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
y7U?nP ')+ Kdr}7#c o[B"J96b a+,zXJQYq 文字与数字不一致words and figures differ
%6cbHH Mt\.?V: -fT}Nj\ X3R:^ff\ 支票
}dpE>
bEB9J-
Q 时间已过account closed
q$7/X;A FJ{6_=@D 9" cyZO Ws;X;7tS 更改处应加盖印章alterations require initials
}.N~jx0R ~*hCTqHvN i#:M2&twE Ls/*&u v{pW/Fu~
d-'BT(
@: 时间已过effects not cleared
>9,:i)m_ BDT"wy8 DA^!aJ6iF Mk8k,"RG&Z 停止付款payment stopped
Y
lhKP; \JDxN
;! ,I1{` u-@;Q<v$ 支票毁损cheque mutilated
MN[D)RKh; EL(BXJrx{ l0=VE#rFl to(lE2`.da 汇款||寄钱to remit||to send money
IubzHf =+w/t9I[ ~WKWx.ul 6
jU?~ 寄票供取款||支票支付to send a cheque for payment
j9f[){m` DqA$%b
yyE ?D['>Rzu hq?F81 寄款人a remitter
{=6CL'_ FZtT2Z4
&i D*t[5,~
j iHeu<3O 收款人a remittee
)WsR
8t
k =55V<VI }fL
] }& V(;c#%I2 国外汇票foreign Bill
aj]pN,g@N uLr-!T ~~}8D" 8^!ib/@v" 国内汇票inland Bill
|}Mt hj9n 9F7}1cH7g@ ubQr[/
B/dJ
j# 跟单汇票documentary bill
OmZK~$K_ eN0lJ ~ ?f:ND1jU 5MK.>3fE 空头汇票accommodation bill
IwR=@Ne8 *1h@Jb34 Kl]l[!c7$ wcW7k(+0 原始汇票original bill
:PNhX2F @ 1FWBH~ 2XyC;RWJ% |8fdhqy_ 改写||换新票据renewed bill
x LGMN)@r DTl&V|h$ Rp
!Rzl< 1w#vy1m J 即期汇票sight bill||bill on demand
et<@3wyd] ihD|e& Ct]?
/ \O
)u' Bu …days after date||…days after date…日后付款
*~^%s+b Q}uh`?t XsX];I{E, l"%WXi"X …months after date||…months after date…月后付款
n<Ki.;-ZE eBqF@'DQ e?WI=Og y1#QP3'Z1 见票后…日付款…days after sight||…days sight
R)Dh; XA |
;R-q
8 *_"lXcG. EUS^Gtc 见票后…月付款…months after sight||…months sight
mxICQ>s
b FYH^axpp u?KG% .jl^"{@
6 同组票据set of bills
LG'1^W{a 5Zl7crA [ 'grb@+w( N@8tf@BT 单张汇票sola of exchange||sole of exchange
W3&~[DS@~ Hnf?`j> 4Y d$RP D!D}mPi[ 远期汇票usance bill||bill at usance
2>.>q9J( *2Q x69` GuQ# }R`}Ey|{ 长期汇票long bill
j&0t!f.Rv C3b<Wa]) Q`U
g tL X:W}S/ 短期汇票short bill
MJ.Kor
\{1Vjo !={QL : 3Z74&a$ 逾期汇票overdue bill
^@]yiED{g
sVP2$? #J%Fi).^) o+?Ko=vYw 宽限日期days of grace
,62BZyT,T, ?{>5IjL)en Q]
-r'pYr jxnb<!|?H@ 电汇telegraphic transfer (T.T)
%Z(lTvqG 5S4`.' qb5IpI{U #}xPOz7: 邮汇postal order||postal note (Am.)||post office order||money order
>IHf5})R VqeW;8&*iv CxVrnb[`q EZ^M?awB4 本票promissory note (P/N)
bfA9aT 0*o =JM] IF3 V5Q ~T&X#i 押汇负责书||押汇保证书letter of hypothecation
;sd] IZ$# zxvowM vo2 T P: #^q@ra 副保||抵押品||付属担保物collateral security
>{juw&Uu ]j<&
:_ \K(#
r= Fr9_!f 担保书trust receipt||letter of indemnity
{4b8s%:!4 &qZ:"k U&y?3 =JB1 ]b{| 承兑||认付acceptance
#NWc<Dd ">S.~'ds cin3)lm .gd'<l 单张承兑general acceptance
+IfU
5&5< )nUTux0K\ U+g<lgH1J BmFs6{>~c 有条件承兑qualified acceptance
pw1&WP&?3 T8a!"lPP7 o<%s\n j es[a 附条件认付conditional acceptance
Cg&cz]*q| y&+Sp/6BYA `Yc>I!iN @KC;"u'C 部分认付partial acceptance
woR }=\K