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。
S5V:H Rj{? 会计报表statement of account
,Qs%bq{t "T9UedZ k%BU&%?1 v7n@CWnN 往来帐目account current
,l Y4WO flT6y-d uP+VS>b 6$[7hlE 现在往来帐||存款额current accout
bQ(-M: 0` .5gxm $,yAOaa SL-;h#-y
4 销货帐account sales
zy5F
O<-> axpZ`BUc A,BYi$ f,4erTBH 共同计算帐项joint account
w@<II-9L)< sM+~x<}0 '%82pZ,? J\P6 未决帐项outstanding account
:AS`1\ C N<1+aL\ q
k6 BlQ
X$s] 贷方帐项credit account||creditor account
5VJe6i9; iGkysU<wcp 4hODpIF g/fpXO\ 借方帐项debit account||debtor account
] |nW
lPI~5N8 /-,\$@J5) 2 rr=FJ 应付帐||应付未付帐account payable
1Dl6T\20 #-@uLc %4f.<gz~r| 0~z\WSo 应收帐||应收未收帐account receivable
Xh>($ U !Av9?Q: fum.G
{} vj]>X4'i 新交易||新帐new account
t:5-Ro P/dnH 8'HS$J;C H=Ilum06 未决帐||老帐old account
Yu>DgMW &'x~<rx kJp~'\b -~|{q)!F 现金帐cash account
avL_>7q JD~;.3$/k Z sTtSM\Ac !~Uj 'w 流水帐running account
6oNcj_?7?q %KXiB6<4 acR|X@\3 Pps-,*m 暂记帐||未定帐suspense account
iBd6&?E?< ylKK!vRHT <"J]u@| *L$2M?xkY 过期帐||延滞帐overdue account||pastdue account
]MV8rC[\ *q*3SP/ :Iv;%a0 - `;E/\eG" 杂项帐户sundry account
/,I cs @)?]u
U"L BzP,Tu{, 4=xi)qF/@ 详细帐单||明细表detail account
by
X!, *[3xc*5F/A &$F<]]& 6:]N% 呆帐bad account
[d6! fI613ww] H<Oo./8+ rP3HR5 会计项目title of account
o)AwM" $'498%K2 \=AA,Il #]kjyT0 会计薄||帐薄account-book
:TH cI;PG8 !hBpo
n w +t
@G`d t'rN7.d 营业报告书||损益计算表account of budiness||business report
/x6p [y[d7V9_o CJBf5I3
5&&4- 借贷细帐||交验帐account rendered
(+>
2&@@< }}JMwT
/o9T [^\ {ALEK 明细帐account stated
<v:VA!] ;]>kp^C# Tlsh[@Q lLx!_h 与…银行开立一户头to open an account with
r]DiB:. g* q#VmE GXtMX ha, OSgJj MQ 与…银行建立交易to keep account with
#DTKz]i? 1i76u!{U Zv u6/# Z*%;;&? 继续记帐to keep account
k~Ex_2;# BUO5g8m{ v= 55{ Ott6y 与…有交易to have an account with
-/yqiC-yx )h{&O
,s $)i`!7`4= _ 4ag-
'5 作成会计帐||有往来帐项to make out an account with
;H_/o+ ZZw`8 E e~o!Qm WRh5v8Wz0 清算||清理债务to make up an account
&`"DG$N( CdolZW-!" f98,2I(>`+ $
V^gFes 清洁帐目||与…停止交易to close ones account with
z;c>Q\Q m|a9T#B( t un}rdb
*LT~:Gs# 结帐to close an account
$^Fl*:6 _Cmmx`ln ]K=#>rZrB LD$5KaOW 清理未付款to ask an account||to demand an account
=
tv70d' K`4rUEf}V" p@<Q? `c`VIq?
结清差额to balance the account with
mxa~JAlN_ NVyBEAoh rPV
Q#iB =~#mF<z5 清算to settle an account||to liquidate an account||to square an account
fqNh\~kja pGbfdX
aO6\e> t*{L[c9.Uq 审查帐目||监查帐目to audit an account
wwUI ;g LCF}Y{ wq)*bIv i'>6Qo 检查帐目to examine an account
^_7|b[Bt }K {1Bm@S -'rdN i =%Y1] F 转入A的帐户to charge the amount to As account
&5CRXf rTPgHK]?l 7CIN!vrC|1 TOwd+]B 以计帐方式付款to pay on account
cc@W
6W -IPo/?} fr17|#L+s #mxOwvJ 代理某人||为某人on ones account||on account of one
VtBC~?2U)B ?OD$`{1 PmR].Ohzi v 6 ~9)\!j 为自己计算||独立帐目on ones own account
:@A&HkF F%OP,>zl x/|W;8g4 18&"j 8'm 由某人收益并负风险on ones account and risk||for ones account and risk
d&AG~,&d| 1\}vU x|H`%Z @rl5k( 由某人负担for ones account||for account of one
Od1\$\4Z j=WxtMS TI>5g(:3\ Q(|@&83]. 按某人指示||列入某人帐户by order and for account of one
GQ2GcX(E( Jo? LPR
\6 *?)MJ@ uD\R3cY 列入5月份帐目for May account
>m%_`68 ah>c)1DA*H !)s(Lv%]
aLk3Yg@X 编入某中帐项下to pass to the account of||to place to the account of
jqUVERbc 0'^M}&zCi ,K5K?C$k 73Dxf - 寄出清算书to send in an account||to send in render an account
7)?C+=,0 ~9 >H(c AHf 9H?
:1' 支票薄cheque book
2/-m-5A
#S>N}<> *zrT;jG 6pt,]FlU 支票陈票人cheque drawer
O=K
lc+Oo eI8o#4nT }m:paB"3 7@ym:6Y+] 持票人cheque holder
N,`@Q7 d i\.*7l? 35h|?eN_m! 1+%UZK= K 不记名支票cheque to bearer||bearer cheque
> ,6 ?QP>rm " ityx? R
iZ)FW 记名支票||认人支票cheque to order
-rDfDdT <spG]Xa< e$
LC -Jv,#Z3 到期支票antedated cheque
Ey@^gH
ku\ :zW? O#aL- Agd"m4! '5}hm1, 未到期支票postdated cheque
RDps{),E;d fTxd8an{ [Rj4=qq= {i>AQ+z61f 保付支票certified cheque
(Mv~0ShakO /_{-~0Z=@B L15)+^4n 8)>>EN8 R 未获兑现支票,退票returned cheque
~-"CU:$o %!` %21 y&\4Wr9m f]*;O+8$LN 横线支票crossed cheque
QPuc{NcB> +2[0q% i QL0q/S1* _'p/8K5)= 普通横线general crossing
;CO qu#( 8UB2 du@? }$)~HmZw
J;sQvPHV8 特别横线special crossing
:EW1I>}_ 4m~y%>
& G[}v?RLI %
jDH{xSMb 空白支票blank cheque
7\@c1e*e
.1(_7!m@ &5}YTKe}| 'c~SE> 失效支票,过期支票stale cheque
~,,r\Y+ 0MpW!|E[b a>C;HO dr)*.<_+a( 普通支票open cheque
\: ZDY(>1 7a[6@ xst-zfkH` dPO"8HQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
i59}6u_f Az8b_:= hq"nRH "s@Hg1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
"9s}1C; Me LYAGpcG {~&] r@JMf)a] 支票换现金||兑现to cash a cheque
aj|3(2;Kp yR5XcPoKI 5VE=Oo#& rvx2{
1}I 清理票款to clear a cheque
7!qeIz qKSR5 # ZXLAX9| MoxWnJy} 保证兑现to certify a cheque
8K^#$,.." 0~<?*{~ Z/Wf hxdjmc- 填写支票数额to fill up a cheque
`pv M19O^P>[ xTk6q*NvT^ DK2Wjr; 支票上划线to cross a cheque
UV|{za$&/ NXLb'mH~ i=5!taxu}E `]]m$ 开发支票to make out a cheque
[-`s`g- ?i_2ueVR bv41et+Kb A|Ft:_Y 签发支票,开立支票to draw a cheque||to issue a cheque
Zk7!CJVM 2K3j3 |T gWro])3 K}q5,P( 透支支票to overdraw a cheque
<=!t!_ V(XU^}b# t<+>E_Xw uD{^1c3x 背书支票to endorse a cheque
?gu!P:lZS Rxw+`ru d~.hp f*V^HfiQb 请付票款||清付票款to pay a cheque||to honour a cheque
fLRx{Nu 1z; !)pG. .`*(#9(M9 lX.1B&T9Lr 支票退票to dishonour a cheque
E690'\)31 I 8
? }ub>4N[ ]=3hH+1 a 拒付支票to refuse a cheque
{y|.y~vW ]}S9KP EGRIhnED# W-D4"
G@ 拒付支票to stop payment of a cheque
dr8Q>(ZY (w_b aA%x9\Y U_9|ED: 提示要求付款to present for payment
|Eu#mN Oo!]{[}7 )-6>!6hZ
,LOx! 见票即付持票人payable to bearer
}WR@%)7ay 0/fwAp lh\`9F: "SKv'*\b 支付指定人payable to order
wd,6/5=lh u9 *ic~Nh ?<OE|nb&
Nog{w 已过期||无效out of date||stale
%h_N%B$7c1 u3 X!O !
~m PxGY fX
LsLh+~D 请给出票人R/D||refer to drawer
-hK^ *vJ zYis~+ <0/)v
J-
9 x {Rj2~KC 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
:p1_ij]ND _Fkb$NJ"]Q j;_E0j# Rs'mk6+ 文字与数字不一致words and figures differ
;F2"gTQS Ch=jt*0 UHI<8o9 U
d+6=Us{ 支票
43`Atw`\
![[:Z 时间已过account closed
u\K`TWb% !4"$O@U4
" v'%M({ w!UIz[ajI 更改处应加盖印章alterations require initials
t4zKI~cO
) C#>@W bM,%+9oz; >b*}Td~J [xDn=)`{V
I_`$$-| 时间已过effects not cleared
;0dl g s%[Cv C9%A?'` W
6R/{H 停止付款payment stopped
dY?>:ce
#%/0a ocj^mxh=O M r~IVmtf 支票毁损cheque mutilated
!imjfkG KctbNMU]k _10I0Z0 Uot LJa 汇款||寄钱to remit||to send money
RbEtNwG@c _y9NDLRs8 *)T7DN8 e$-Y>Dd 寄票供取款||支票支付to send a cheque for payment
za5E{<0 IP#qT
`=} kI
^Pu nsXyReWka 寄款人a remitter
:W[d&e k|rbh.
Q ~T\:".C j-/F*P 收款人a remittee
j[$+hh3: NHD`c)Q E(an5x/
r LHusy;<E[ 国外汇票foreign Bill
BK foeN)% vn.j>;E' DLEHsbP{$ _3m\r*(vmQ 国内汇票inland Bill
j>O!|V 1v9#Fr Y
i=`@)E
8sU}[HH*1 跟单汇票documentary bill
Y-P?t+l QqB9I-_ }\.Z{h:t
? 8^qLGUxz 空头汇票accommodation bill
:w26d-QR( B"Ttr+ 4u]>$?X1_ Nk$OTDwP 原始汇票original bill
82w=t ?[hkh8|
C<q@C!A ft Rza 改写||换新票据renewed bill
d6g^>}-!t j.g9O]pi Ehg(xK HAGpM\Qa 即期汇票sight bill||bill on demand
x4/f5 2~!+EH
$McbVn)~f 6cTd
SE …days after date||…days after date…日后付款
XjJ[7"hs* hv9k9i7@l , n47.S -e_L2<7 …months after date||…months after date…月后付款
S!.H _=z%p gP>`DPgb^ Aw7_diK^ FSkz[
D_} 见票后…日付款…days after sight||…days sight
oz/Nx{bg e'5sT#T9 l W
4S! rU =LojRY 见票后…月付款…months after sight||…months sight
6e:#x:O 8G|kKpX qBcwM=R3P ^ub@Jwe 同组票据set of bills
y[I)hSD= NekPl/4 nY 50dFA, P^& =L&U 单张汇票sola of exchange||sole of exchange
U|)CZcM qI5`:PH%n o
kQ<_1e{ a X:,1^ 远期汇票usance bill||bill at usance
NmZowh$M Gq9p
J xPorlX)zW Z-rHYfa4 长期汇票long bill
&WoS(^ s(shgI 3g @_C?M5v Zp
<^|=D 短期汇票short bill
8;1,saA_9 XmX{e.<NZ hSF4-Vvb y#)ad\ 逾期汇票overdue bill
,K~r':ht OCN@P+L3q db0]D\ eeu;A,@U 宽限日期days of grace
[7@9wa1v! pkT26)aW RGV}c# 0`
%Ask 电汇telegraphic transfer (T.T)
|%c"Avc N
Obw/9JO \O(~:KN
B4 +A 邮汇postal order||postal note (Am.)||post office order||money order
X>4qL'b:z Va3/#is' .p$tb2
%r IAzi:ct 本票promissory note (P/N)
d@e2+3< r%UsUj mo n>\2_$uDI 押汇负责书||押汇保证书letter of hypothecation
m)Sdogt_ vj hh4$k
>dYN@cB$}
\zM3{{mV/ 副保||抵押品||付属担保物collateral security
/YHAU5N/} :oO
?A bT
bF {dXmSuO 担保书trust receipt||letter of indemnity
pUD(5v*0R M"
R=;n \k>1q/T0V "'v^X!" 承兑||认付acceptance
uN+]q qCf @e:=
D X(JE]6_ KuJNK
uHa. 单张承兑general acceptance
Z,1b$:+ J1g+H2 45.Vr[FS. pX?/=T@ Bw 有条件承兑qualified acceptance
x".!&5 A5?q&VS}p (C.<H6]= ae0t*;~ 附条件认付conditional acceptance
B!1Bg9D IaT\ymm` OWT|F0.1$k yZQcxg% 部分认付partial acceptance
TE% i