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。
F|y0q:U 会计报表statement of account
vM]5IHqeE x7G)^ avM8-&h 5O]ZX3z> 往来帐目account current
]Hq,Pr_+ W(Md0* Wd+G)Mu_= FGie*t 现在往来帐||存款额current accout
|Kjfh};-C dZ8ldpf8 LR!%iP -!mtLaLw 销货帐account sales
<P ?gP1_zi a&2x;diF I$x<B7U +-SO}P 共同计算帐项joint account
s-(c-E09 -sdzA6dp )E7wBNV z C$F@ 未决帐项outstanding account
S 1^t;{" @8w5Oudvx lq]8zm<\)] Z__fwv.X[ 贷方帐项credit account||creditor account
|uz\XK @%*@Rar :f%kkatO X[dH*PV 借方帐项debit account||debtor account
m\CU,9;;( ,quUGS @Q{:m)\
)*6 应付帐||应付未付帐account payable
]q4LNo T-GvPl9ZJw _
W#Km n@h$V\&\iM 应收帐||应收未收帐account receivable
4M|C>My f<$*,P p,|)qr:M lKU{jWA 新交易||新帐new account
_A&
[rBm| X(17ESQ/Y wu11)HFL|z \K}KnJ 未决帐||老帐old account
l-20X{$m: -^t.eZ*| J}4RJ9 $FIJI^Kd7 现金帐cash account
\fSruhD fk6=;{ &e3}Vop 1:M'|uc 流水帐running account
ubsv\[:C `1Md1e:J ]5:[6;wS |0>rojMq 暂记帐||未定帐suspense account
_8-1wx -kP2
Brm "R-j LkK[
,Qj 过期帐||延滞帐overdue account||pastdue account
<;>k[P' xiQc\k$ BT;1"l< Xkx&'/QG,U 杂项帐户sundry account
-iW>T5f UUtSme S:xs[b.ZZ J8@+)hn 详细帐单||明细表detail account
KyDd( 'i t1oTZ +!`$( -`Zk`s|! 呆帐bad account
X MF? y C
R't 2v4&'C [xGL0Z%)t 会计项目title of account
DIvxut L8zMzm=- i!JSEQ_8 wa&:86~l? 会计薄||帐薄account-book
FOPmvlA\-< jE5=e</ !^1oH** ;
+Ie<oW 营业报告书||损益计算表account of budiness||business report
{\VsM#K6 IsFL"Vx i1b3>H*3 K7(GdKZe 借贷细帐||交验帐account rendered
**6X9ZIX[ aK,\e/Oo KO}TCa 3z#fFP@E 明细帐account stated
)^)|b5, ]i
`~J ;t@^Z_z,CR *_Pkb.3R 与…银行开立一户头to open an account with
lfwBUb Ur""&@ F:0 E-
z' RzLe
R%O 与…银行建立交易to keep account with
T0\[":
A uIJ
zz4 "68=dC I;P! 继续记帐to keep account
/wHfc[
b> :O;uP_r9 PbMvM Aj> 与…有交易to have an account with
(Fk&~/SP +J}h Z$)jPDSr ty9(mtH+ 作成会计帐||有往来帐项to make out an account with
n0^3F1Z 0J=
$ A n{c-3w.uD 's I @es 清算||清理债务to make up an account
oT}Sh4Wt. zfGr1; &23t/` S8]YS@@D 清洁帐目||与…停止交易to close ones account with
AAc2u^spx ).$kp2IN cW^u4%f't' jSvo- 结帐to close an account
H.2aoZ-w .Na'yS `J *AYjMCo x&FBh!5H 清理未付款to ask an account||to demand an account
<>=abgg #)KQ-x, \&Oc}] k )fLJ9R 结清差额to balance the account with
-kzg(+sm 8.' THLI 7)Bizlf Yp9%u9tNq 清算to settle an account||to liquidate an account||to square an account
};8PPR)\y ery{>|k X,+N/nku 3W?H^1t 审查帐目||监查帐目to audit an account
)7N$lY< z8w@pT 0 9*?'^s4
JB!KOzw 检查帐目to examine an account
+r__>V, B+=Xb;p8 t-J\j"~%+ T7XbbU
转入A的帐户to charge the amount to As account
a[V4EX1E 0J9Ub
t3aDDu "NO*(<C.R 以计帐方式付款to pay on account
d7L|yeb" 'ewVn1ME[ G%fNGQwT T:EUI] 代理某人||为某人on ones account||on account of one
%@[ ~s,6< %0Ke4c (k5d.E]CK !tv+,l&L 为自己计算||独立帐目on ones own account
@>hXh
+!2h nA XWbavY JztSP? >`.$Tyw 由某人收益并负风险on ones account and risk||for ones account and risk
C]%}L%, $PKUcT0N9 w<=-n;2 x?-kt.M 由某人负担for ones account||for account of one
si>gYO MG0d&[ WEugm603 6SmawPPP 按某人指示||列入某人帐户by order and for account of one
V]A*
' ke/ #jR1ti)p ST^{?Q *Mr'/qp, 列入5月份帐目for May account
}VXZM7@u a6.0$' '9q:gFO {,CvWL 编入某中帐项下to pass to the account of||to place to the account of
bjGQ04da &dI;o$t ZuQ\Pyx 7e`h,e= 寄出清算书to send in an account||to send in render an account
S?LUSb /s~&$(d59o BvV!?DY4 !3Me
6&$O 支票薄cheque book
TP&&' 4?D1 =OF]xpI'&a @c#M^:9Dc [i)G:8U 支票陈票人cheque drawer
_i+7O^=d6X -
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05Go*QvV 持票人cheque holder
uNRT@@oCq 14;lB.$p 7[u$!.4{* jneos~ 'n8 不记名支票cheque to bearer||bearer cheque
$ACD6u6 =5Auk5& nvnJVkL9s aXO|%qX 记名支票||认人支票cheque to order
1brKs-z ?3+>% bO _Zs]za.#)| U/I+A|S[ 到期支票antedated cheque
sz+Uq]Mn i7(\i2_P &24z`ZS[w6 qQ "O;_ 未到期支票postdated cheque
j8"2K^h= j
>t*k!db i(@<KH R~&i8n. 保付支票certified cheque
9F"Q2^l' MW6KEiQ" ]w[T_4l !4l\*L 未获兑现支票,退票returned cheque
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9 Nt#
a_ r 2L=gI GBsM?
A: 横线支票crossed cheque
;BMm47< /i)1BaF uuMHD{}?} Tx'ctd#Y 普通横线general crossing
hPHrq{YZ `Gp!Y 15 ^5yRXC {l -V 特别横线special crossing
J6Q}a7I# +w
pe<T HGjGV]N5 3qc o2{nz 空白支票blank cheque
.wfN.Z W=k%aB?p /Aq):T T W^^}-9 失效支票,过期支票stale cheque
0fTEb%z8 ]XH}G9X^ zUhJr$N$ *jF VYg 普通支票open cheque
SAEV
" >O{/%(9 Ag!#epi{0 8/y~3~A{D 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
bu2'JIDR nBVknyMFNF An%V>a-[ !cWnQRIt_F 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
#`0iN+qh KQ x<{-G6 `(9B(&t^, *G{Zo*2<
i 支票换现金||兑现to cash a cheque
'0xJp|[xVP h8yv:}XU* ;#$zHR a;A&>Ei} 清理票款to clear a cheque
0+\~^
=/Dp* (Rc0 l; CKTD27}) 保证兑现to certify a cheque
H5N(MihT -e{H 8ro -^(NIl' IrRn@15, 填写支票数额to fill up a cheque
Lz
VvUVk ,QpDz{8 e<p_u)m pP'-}% 支票上划线to cross a cheque
N!fp;jvG 8bX\^&N n]B)\D+V^ uxto:6),P< 开发支票to make out a cheque
^j2:fJOU# _l?5GLl_F$ k*4?fr ]'aGoR 签发支票,开立支票to draw a cheque||to issue a cheque
b'N"?W^YQ NRKAEf_#w c3lfmTT6^ V,uhBMT# 透支支票to overdraw a cheque
nDvny0^a b)u9#%Q +{/zP{jH 5
5oLj.l^j 背书支票to endorse a cheque
LwUvM @ %z5]w p;n )YY$ Q9[dUdQm 请付票款||清付票款to pay a cheque||to honour a cheque
=*'X 0zpP$q$ H[x 9 7r 2597#O 支票退票to dishonour a cheque
RWBmQg^]X tazBZ'\c n X
Qz @fpxGMy& 拒付支票to refuse a cheque
sZ'3PNpCP LM _4.J 4PUM.% ?=IbiT 拒付支票to stop payment of a cheque
UsQv!Cwu^ $)@zlnU (oJ#`k:&n I{cn ,,8 提示要求付款to present for payment
wCvD4C.WH raJyo>xXb5 .: 7h=neEW '
d?8OV 见票即付持票人payable to bearer
,75,~ GZ'hj_2%< ((dG< 6}ax~wYct 支付指定人payable to order
C-6+ZIk4 .
~|^du<X #8/Z)-G A)7'\JK7b 已过期||无效out of date||stale
f\(K ou$ 71 /6=aq>n "Ln\ZYB] w-nkf
M~ 请给出票人R/D||refer to drawer
0Xo
zYyq 3\@6i' M(3E
b;` cRg$~rYd 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
rbtPG=t_R -`?V8OwY] n(o
Jb orU4{.e 文字与数字不一致words and figures differ
Vr0RdO v5$zz w 2=3iA09px jY?%LY@5I 支票
o`s
n/x
P7Y[?='v 时间已过account closed
sU}e78m h TOuFFR 0^[$0]Mt[ :e9E#o 更改处应加盖印章alterations require initials
|n&6z H+0 * ss2:8up 99 er<~dqZ}] oD}I{&=wa
uuC/F_='B 时间已过effects not cleared
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Ao-@ |F=^Cu, (^Ln|3iz `H|g~7KD& 停止付款payment stopped
QTyl=z7 (p2a{v}fEz FQ 4rA
4 kB:R-St 支票毁损cheque mutilated
Yp;x F%|(pHk 7:;V[/
l:[=M:#p 汇款||寄钱to remit||to send money
R`<E3J\* %q!nTGU~ ~\_E%NR
yA {oZ]1Qf_ 寄票供取款||支票支付to send a cheque for payment
FPMW"~v }Ag2c; aaq p*'?(o:= qy]-YJZ 寄款人a remitter
':[y]ep(~| oc?VAF NdZ:
7
i}YnJ 收款人a remittee
cP
Y^Bf5) j?,$
*Fi Tld{b s0h)~z 国外汇票foreign Bill
_\<M58/z GQQ!3LwP\O S&0x:VW &0"`\~lA 国内汇票inland Bill
8,=$>@u *Zv
w&y* <eI;Jph5 'SY&-<t( 跟单汇票documentary bill
v7R&9kU{
1Li@O[%X< D'&LwU,o B+<k,ad 空头汇票accommodation bill
nZ*P:K t: Gg+>_b{S5T izxCbbg )<|T Ep4r- 原始汇票original bill
tX_eN wfdFGoy( bODl
q Yc$|"to 改写||换新票据renewed bill
Vh<`MS0X s5pY)6)
76m[o 40<&0nn 即期汇票sight bill||bill on demand
2*|]#W MXy{]o_H~ gr;M
s*IfXv …days after date||…days after date…日后付款
D)_Ei'+*l JVkawkeX =6sXZ"_Tw W)#`4a^xj7 …months after date||…months after date…月后付款
>W;i2%T UyQn onS _x!pMj(A -:,h8JyMP 见票后…日付款…days after sight||…days sight
|(%H O@i c;^ J!e pR"qPSv' Y[!a82MTzn 见票后…月付款…months after sight||…months sight
xR:h^S^W ~ 6"GpE5'* k mjm6 .*j+? 同组票据set of bills
P5>CSWy% #-;BU{3* qo@dFKy T?Y\~.+99 单张汇票sola of exchange||sole of exchange
k@L~h{`Mc\ $<v_Vm?6d yShHFlO= aM~f
Rra7 远期汇票usance bill||bill at usance
Iqsk\2W]a3 K +~v<F `y}d)"!
gnXjd} 长期汇票long bill
+!vRU` 0R&
U18)y ZkW@ |v
qN@a<row&~ 短期汇票short bill
rg,63r uNbA>*c4M yr>bL"!CA Q7|13^|C 逾期汇票overdue bill
[f
p"MPP3 (5~C
_Y C t)MvZ vi8~j 宽限日期days of grace
yUO|3ONT ^%&x{F. B5:g{,C CeTr%j 电汇telegraphic transfer (T.T)
j&A3s{S4A s{e(- 7' v=tj.Vg U[b;#Y1X 邮汇postal order||postal note (Am.)||post office order||money order
}&DB5M Zjg\jo |a{]P=<q 6>:~?gs 本票promissory note (P/N)
n#Roz5/U X:lPWz!7{ zXZ'nJ5OGG f_ztnRw 押汇负责书||押汇保证书letter of hypothecation
}4SSo)Uv/ hXm}d\ y.
p6%E_` %i8>w:@NW 副保||抵押品||付属担保物collateral security
"<x~{BN? 7E`(8i R*Z] toqzS!&.v 担保书trust receipt||letter of indemnity
WuFwt\U 9T2A)a]0 ^Pd37&B4V Cc)P5\jh 承兑||认付acceptance
p &>A5 hG7S]\N_ 1?|6odc O}_a3>
1DY 单张承兑general acceptance
tvT8U
W' mSzpRa _i[)$EgFm QaWHz
有条件承兑qualified acceptance
Ia`JIc^e
*xg`Kwl5Kl T_?nd T2 K\
+}q{ 附条件认付conditional acceptance
$[iT~B$ `n`"g<K)Q X@qk> / @f{_=~+ 部分认付partial acceptance
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