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。
E ?(+v 会计报表statement of account
vG9A'R'P 3Tv;<hF ]5b%r;_ \v.16o bH 往来帐目account current
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| 9Cbf[\J!bq lAuI?/E
X]d[" 现在往来帐||存款额current accout
[H$37Hx! Z'iXuI49 Dn;6O fnV^&`BB 销货帐account sales
/=co/}i `h+ia/ qXO@FW] $8#zPJR& 共同计算帐项joint account
Ht#5;c2/ pcIJija: 6u^MfOc i_8q!CL@{ 未决帐项outstanding account
#:"F-3A0 sp*_;h3' E?san;Ku J5PXmL 贷方帐项credit account||creditor account
g}nlb.b]{m j]i:~9xKW 8+m;zvDSU *ZP$dQ 借方帐项debit account||debtor account
_/0vmgQ& $OU,|
D ZnDI
J&S P wL]v. : 应付帐||应付未付帐account payable
y\7 -! "i/ l' V"=(I'X 7,U^v}$ 应收帐||应收未收帐account receivable
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QA^gxW u'}SaX]0 ?h)Z ;,} 新交易||新帐new account
'B&gr}@4O= gB1w,96J F8{"Rk} ^6Y4= 未决帐||老帐old account
t3%[C;@wB OL|_@Fv`A 7u/_3x1 )`5kfj 现金帐cash account
Ul#||B .c{ Z%_"
-ENT r}ZL{uWMW 3B| ?{U~ 流水帐running account
63R?=u@ T0L h"_X3 g_8Bhe"ik 8nn%wps 暂记帐||未定帐suspense account
c zTr_> !.>TF+] RzG7Xr=t T;/Y/Fd 过期帐||延滞帐overdue account||pastdue account
7,Tg>,%Q Sb@:ercC, /.!ytHw8 #P[d?pY 杂项帐户sundry account
'r_{T= }T([gc7~ {.=4;
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cK= 详细帐单||明细表detail account
4t3Y/X ~Y=v@] 2/ .ET@J`"M LRNgpjE} 呆帐bad account
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Cq :H/CiN >jI(^8? Bn>"lDf, 会计项目title of account
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C4vmgl& aKi&2>c5> iU3GUsPy 会计薄||帐薄account-book
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' b[}f]pB@n 营业报告书||损益计算表account of budiness||business report
;2lKo =" s^:8bFn9$ -"m4 A0 Vgzw ['L} 借贷细帐||交验帐account rendered
[,;h1m ~iX ? [~ "$ M[aF3bbN }O=QXIF5 明细帐account stated
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01bBZWX 与…银行开立一户头to open an account with
wNzALfS 8WT^ES~C X}XTEk3[ jSLC L' 与…银行建立交易to keep account with
QuEfV ?)_4 ){yw
k }6YD5?4 >eF4YZ" 继续记帐to keep account
*dB^B5 jkz.qo-% !VNLjbee. j+B+>r^ 与…有交易to have an account with
U~%V;*|4 879x(JII )"Ef*
/+ vAeh#V~# 作成会计帐||有往来帐项to make out an account with
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7FHfB \SA"DT ED9uKp<Wbv 清算||清理债务to make up an account
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|?!rB }d<xbL!# if|j)h& "S#}iYp 清洁帐目||与…停止交易to close ones account with
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L;*G4| Y8*k18~ 结帐to close an account
3Zy $NsY3 {Pi+V
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,k% \f]a 清理未付款to ask an account||to demand an account
bf~gWzA G$hH~{Y$ d[h2Y/AR #X~{p4Lr 结清差额to balance the account with
[A@K)A$f q(tdBd'o6 M$|r8%z1 ^F5Q(A 清算to settle an account||to liquidate an account||to square an account
4Ji6B)B /^#8z(@B k]J!E-yI8 DA>
_9o/l 审查帐目||监查帐目to audit an account
~g&FeMo {Q/XV= eRI'pi[#. bnll-G| 检查帐目to examine an account
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# cmw2EHTT< H@!\?5I <<xUh|zE 转入A的帐户to charge the amount to As account
E=Z;T RTHe#`t RbexsBq 5C03)Go3Z 以计帐方式付款to pay on account
1M%'Xe7 %RlG~a wHGiN9A+ F*&A=@/3 代理某人||为某人on ones account||on account of one
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&3'h *pu ,| NGA8JV/U p i;,?p- 为自己计算||独立帐目on ones own account
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m@|0iDS 由某人收益并负风险on ones account and risk||for ones account and risk
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^lF'KW$ \S]"nHX 由某人负担for ones account||for account of one
0nz=whS{ k!{0ku}] &$\B&Hp@ Dd1
\$RBo 按某人指示||列入某人帐户by order and for account of one
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PL+j;V(< \I!C`@0 ? {@UB* 列入5月份帐目for May account
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)R X(sN+7DOV 编入某中帐项下to pass to the account of||to place to the account of
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7:x* Z6.0X{6nA WFl, u!"A QD<GXPu?N 寄出清算书to send in an account||to send in render an account
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$N 支票薄cheque book
q 9cN2|: S;!l"1[;
-i,=sZXB *bi!iz5F 支票陈票人cheque drawer
oWJ0>) 9n(.v} Dz<"eyB\ bO)voJ< 持票人cheque holder
_$&C$q$ 1y fyRSg B00$ ({"jL*S,q E
%A] 8y7 不记名支票cheque to bearer||bearer cheque
KdBE[A-1^M cO&(&*J r scXY~l]I* ,*y\b|<j 记名支票||认人支票cheque to order
676r0` ?+Q?K30: _TGv"c@V LSX;|#AI 到期支票antedated cheque
rc_K|Df 8ZnHp~ xsPY# 5<Lal^c D 未到期支票postdated cheque
RM5$O+" J)*7JX !CnkG<5z> (
04clU^F 保付支票certified cheque
_m;H$N~I# <Mt>v2a3Y W7\s=t\ ^lI>&I&1 未获兑现支票,退票returned cheque
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2sI cft'% IEs 横线支票crossed cheque
^V5VRGq \&KfIh8 :n%KHen3\ 53g(:eB 普通横线general crossing
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ruC Cyn_UE +\Zr\fOe|% Q5kf-~Jx+ 特别横线special crossing
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i_[nW E1"H(m&6 PQ}owEJ2eM 空白支票blank cheque
F\)?Ntj)>@ B%L dH (8XP7c]5 eHIsTL@Fp 失效支票,过期支票stale cheque
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_H]*~4F 普通支票open cheque
Klv~#9Si 40M/Gu: gO9\pI2 s|q]11r+H 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
vz87]InI y%wjQC 0~ d i;Fj ]"T1clZKd( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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t7}V _d J"2rx GcHy`bQbiX Gc1!')g! 支票换现金||兑现to cash a cheque
+{7/+Zz @D3|Ak 1 asLvJ{d8s yE3l%<;q 清理票款to clear a cheque
v"~0 3-SX Wh7}G 8s@k0T<O m7n8{J1O2 保证兑现to certify a cheque
HUuZ7jJwf =D}]|ie l`V^d eGEeWJ}[$ 填写支票数额to fill up a cheque
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Gpy$T{t ;q;}2 D'UYHc{ 支票上划线to cross a cheque
`yXJaTbo [\|p~Qb)s VW%eB Xb'U
sQ 开发支票to make out a cheque
tAxS1<T4 4w)aAXK !=t.AgmL 0+P[0 签发支票,开立支票to draw a cheque||to issue a cheque
M<KWx'uV IFd2r;W8 .~L^h/)Gjy Lfj]Y~*z 透支支票to overdraw a cheque
,!{/Y7PmJ #1#?k &nXa/XIZ_ @*s7~:VQ 背书支票to endorse a cheque
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Zhuk ;H%T5$:trP JPt0k oDvE0"Sz 请付票款||清付票款to pay a cheque||to honour a cheque
9yA? 82)E B?|url6h qE W3k), *(pmFEc 支票退票to dishonour a cheque
G|,'6|$jE x[w!buV0\ hZ;[}5T\<S 1|8<!Hx#- 拒付支票to refuse a cheque
X7~AqG __Tg1A >qT4'1S*g CKau\N7T 拒付支票to stop payment of a cheque
aIsT"6A~{ FJYc*l g,,'Pdd7Pn OY?x'h 提示要求付款to present for payment
Co%EJb"tk {:!CA/0Jx MNzW
Tn@ N7WQ{/PSG 见票即付持票人payable to bearer
^<"^}Jh.M \as^z!< PE7D)!d
T e>a4v8 支付指定人payable to order
*>%tx k:) G$HXc$OY VBe.&b8 b+rn:R 已过期||无效out of date||stale
[ {|868 F]4JemSjK =SEgv;#KZ~ tXWhq 请给出票人R/D||refer to drawer
o7A+O%dX 7B"*< %< -%g&O-i\ HAtf/E] 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
btZ9JZvMx "{igrl8 $QB~ x{v@n >#[u"CB 文字与数字不一致words and figures differ
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rd 支票
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时间已过account closed
~t ` uq q]qKU`m!Q` rbEUq.Yk]~ Ld?-Ik~fF> 更改处应加盖印章alterations require initials
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F6$QEiDu@ 时间已过effects not cleared
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)//o 6L)]nE0^ # {'1\@q 9:\YEs" 停止付款payment stopped
*t-Wol 3r[}'ba\ W_sAk~uK/ />EH]-| 支票毁损cheque mutilated
PI5a'k0F 0';U3:=i, ^q$m>|KI a0]n>C`~ 汇款||寄钱to remit||to send money
;<9 dND >Wbt_%dKy #go!"HL rpZ^R}B%*v 寄票供取款||支票支付to send a cheque for payment
m/`"~@}& TO|&}sDh ycr\vn
t \en}8r9cy 寄款人a remitter
:*`5|'G} 4.^1D';( IQ`#M~: +$b_,s 收款人a remittee
_W3>Km-A=/ Gh:hfHiG FuKp`T-H 0)?.rthk4S 国外汇票foreign Bill
)l|/lj )0Lno|l zh<[/'l b/I_iJ8t 国内汇票inland Bill
6]/LrM, 23 etPb^$ w[A$bqz 7E-1
#4 跟单汇票documentary bill
_,U`Iq+X Buue][[ !='?+Ysxs |K H&, 空头汇票accommodation bill
C
XZO 5c W2 :+G1=TuXw~ :ziV3jRM 原始汇票original bill
SR4cR)Iz $eI=5
Do3g^RD# {5$.:Y 改写||换新票据renewed bill
lhyWlO RkrZncBgV< h^tU*"
R43yr+p 即期汇票sight bill||bill on demand
h{R>L s L~,x~sLd mihR
*8p ";&5@H| …days after date||…days after date…日后付款
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`U ?dJ[?<aG u Z(vf )o:%Zrk …months after date||…months after date…月后付款
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Hj2 8:x{ 见票后…日付款…days after sight||…days sight
* mzJ)4A wNHvYulI :U,n[.$5' *~t&Ux#hj 见票后…月付款…months after sight||…months sight
.ykCmznf* y@5{.jsr_ lji&]^1 aSKLSl't` 同组票据set of bills
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-2{NIF^H 单张汇票sola of exchange||sole of exchange
XS L*e }.nHT
0l |wnXBKV( ^""Ss 远期汇票usance bill||bill at usance
oj|\NlR /M}jF*5N 8"f Z>XQ XM9}ax 长期汇票long bill
w:|BQ, q_h=O1W M<4tjVQ6 9`A}-YA! 短期汇票short bill
W?`%it5 lK}W%hzU )_m#|U?Rex 5uVSbo. 逾期汇票overdue bill
[&tN(K9* z'FpP N8]DW_bsB ?)8OC(B8q 宽限日期days of grace
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j4!g&F _y o=&tT,z _iJ8*v8A 电汇telegraphic transfer (T.T)
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$Ur-Q d 邮汇postal order||postal note (Am.)||post office order||money order
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u5 }i)^?@ QB/H i9QL}d 本票promissory note (P/N)
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QWG5 "JH
/ODm 押汇负责书||押汇保证书letter of hypothecation
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C$F UBgheu q|;Sn -Um|:[*I 副保||抵押品||付属担保物collateral security
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k*Y/P L\CufAN m(CbMu -W#-m'Lvu 担保书trust receipt||letter of indemnity
q1|! oQ lZt{L0 )[w_LHK
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承兑||认付acceptance
2I8RO\zR 7QO QG:- q h+c}"4m qoifzEc`U 单张承兑general acceptance
c`F~vrr)X ^Hdru]A$2 $bGe1
\ nB8JdM2h{ 有条件承兑qualified acceptance
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+CR _#kjiJj* zvDg1p S7I8BS[*v 附条件认付conditional acceptance
]]InD N 2I!L+j_ ,{pC1A@s U&(TqRi, 部分认付partial acceptance
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