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。
mDfWR 会计报表statement of account
R,
1 ,4XT hj,x~^cS eCd?.e0@j rtE,SN 往来帐目account current
G3?z.5,Q *$D-6}Oay =
g}yA=. ]#n4A|&H 现在往来帐||存款额current accout
)aSkUytg"
H]X)@n> cyNLeg+O* B4aZ3.&W 销货帐account sales
HCK4h DKo} {hz:[ 0{F.DDiNT
?~IZ{! 共同计算帐项joint account
M7
!"
t n\I
xv @1@WB]mQQ P7-3Vf_L 未决帐项outstanding account
F9W5x=EK\ '%N)(S`O7P eVXbYv=gJ@ {8RGW0Y 贷方帐项credit account||creditor account
W$S.?[X `
l"~"x^Rr z?,5v`,t2 Dzr5qP?# 借方帐项debit account||debtor account
,RQ-w2j? [dMxr9M ;zDc0qpw YyIt-fPZ 应付帐||应付未付帐account payable
G2D<LRWt4 =C|^C W:\VF
Pf2 @4$E.q<0 应收帐||应收未收帐account receivable
4+Y5u4`t K#r`^aUc E"=$p$k
l1WVt} 新交易||新帐new account
\ua.%| BL67sva; $hio(
G>x0}c 未决帐||老帐old account
rej[G!
X;h~s:LM
Xl;N=fc soF ^G21N 现金帐cash account
~\P.gSiz s3J$+1
M> ikQ2x]Sp
{SV$fl; 流水帐running account
iQF93:# JK4 @ 4hIC&W~f J++D\x#@ 暂记帐||未定帐suspense account
.+yJ'*i$d -|mABHjx* o/R-1\Dn
<vs.Ucxx 过期帐||延滞帐overdue account||pastdue account
\#slZ;&s rQJoaP+\q \B)<<[ $ Y2Bu,/9^ 杂项帐户sundry account
_EP}el +\4=G@P.J i&Ea@b d9s"y?8 详细帐单||明细表detail account
2;/hFwm bTj,5,8i TUG3#PSnm* R-ci?7d t3 呆帐bad account
rlD@O~P4 RW5T} 7DDot_qb 4"{q|~&=:$ 会计项目title of account
VuGSP]$q 6*$N@>8& zC7;Zj*k BtspnVBez 会计薄||帐薄account-book
% uKDcj `g7'
)MSy ]^!#
0( wjkN%lPfvj 营业报告书||损益计算表account of budiness||business report
7r>^_ aW Mvux=Ws -
0zo>[c/p .fgoEB,( 借贷细帐||交验帐account rendered
&f[[@EF7 ^-DK<jZ^ {zw#My
@_;6L 明细帐account stated
Z=#!FZ{ #C|iW@ d/e9LK t^q/'9Ai&J 与…银行开立一户头to open an account with
%BL +'&q r_)*/ + EM '-
M`bK 与…银行建立交易to keep account with
ak%8|'} bcQ$S;U) 9rhz#w d<y
B ~Y 继续记帐to keep account
'SC`->F4D MD%86m{Sg= ~U`aH~R )pg?Z M9 与…有交易to have an account with
5z0SjQ co:
W! /gxwp:&lY h>4\I;Ij 作成会计帐||有往来帐项to make out an account with
rKO[;]_* wuPx6hCl Ax&+UxQ0| w!61k \ 清算||清理债务to make up an account
)F:hv[iv s+aeP ALhu\x>AY LcQ \
d* 清洁帐目||与…停止交易to close ones account with
bEM-^SR By"
=]|Q )H)HR` U
tzW 5{ 结帐to close an account
DEs/?JZG 'En 6h" { F;kNc:X`) Y}PI{PN 清理未付款to ask an account||to demand an account
9mr99tA 9\V^q9l <}G7#xg <~'\~Z d+ 结清差额to balance the account with
`C,47 9~J
IS!sJ c TeQpmhN ?,]25q 清算to settle an account||to liquidate an account||to square an account
;'*"(F=D6 c'[l%4U8[ "Q^Ck7 (,[Oy6o 审查帐目||监查帐目to audit an account
M*|x,K= U b3W@{je U5odSR$ $`mxOcBmQ 检查帐目to examine an account
=}F &jl ,'[0tl}8K 0X.pI1jCO SO9j/ 转入A的帐户to charge the amount to As account
c5pF?kFaD &;|/I`+ ml\A)8O]j/ }! x\qpA 以计帐方式付款to pay on account
_uID3N% Z%k)'%_ VD,g l@%MS\{ 代理某人||为某人on ones account||on account of one
YP/BX52v }[k~JXt ;~3CuN8 s7[du_) 为自己计算||独立帐目on ones own account
IZ/+RO n P-.>vi^+ g ?qm >X j@
lHgis 由某人收益并负风险on ones account and risk||for ones account and risk
x=(Q$Hl5 l~.ae,|7 0"#'Z>" . _Bejh 由某人负担for ones account||for account of one
r3*0`Rup |wZcVct~ =Q>'?w> A!\g!* 按某人指示||列入某人帐户by order and for account of one
Y j;KKgk $hXhq*5|c &'Pwz *]:gEO 列入5月份帐目for May account
3 -Nwg9U .5Sw F
jsnFX; @i U@JE`C 编入某中帐项下to pass to the account of||to place to the account of
<b!nI
N ~PAF2 ya.!zGH j51Wod<[ 寄出清算书to send in an account||to send in render an account
%5Q5xw]w3 e)"]H* Sc#B-4m }86&?
0j. 支票薄cheque book
l+`f\ },
Jr+~' [$:M/5y9 5n{J}0C 支票陈票人cheque drawer
2[-@
.gH 8`~M$5! vkUXMMuf+e |,#DB 持票人cheque holder
B8_
)I. #SyF-QZ[1
0N9`WK P&I%!'<
不记名支票cheque to bearer||bearer cheque
jd ]$U_U( trl
Z ^K -hL 0}Wy$N 5yBaxw` 记名支票||认人支票cheque to order
~xfoZiIA} jT/}5\ {<$ D|<S uzG{jc^ 到期支票antedated cheque
/6S% h-#\ YvA@I|..
~
+pMa-{ IDCuS 未到期支票postdated cheque
Y%$@ZYW B"KDr_,, [=/Yo1:v bT93R8yp 保付支票certified cheque
H[oCI|k wwmHr!b:6 5@ c/,6l }7Lo}} 未获兑现支票,退票returned cheque
DPV>2'
fV QEtf-xNn^ -o:
ifF| Qk`ykTS! 横线支票crossed cheque
*49({TD6` 0'
m$hU} B8=r^!jEL ay
GYVYi 普通横线general crossing
-O&u;kh4g ppYIVI Ebk9[= WxE^S ??| 特别横线special crossing
v$n J$M&k ?so=k&I-M KH=4A-e,0 vH[G#A~4 空白支票blank cheque
_Fc :<Ym? c
qWX*&2_ ,?k0~fuG6 cpY'::5.% 失效支票,过期支票stale cheque
g#W/WKvM @'5*u~M S{uKm1a }8lvi
vR4 普通支票open cheque
N*mm[F2+F C4,;l^?=% !\'NBq, U<|hIv-& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
6x]x>:8
V?[dg^*0 E:7R>.g 6cQ)*,Q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
$4Vp l QXaE2}}P II,snRD '!V5 #J 支票换现金||兑现to cash a cheque
nuvRjd^N MJyz0.9 c M94zlW< NP+*L|-; 清理票款to clear a cheque
b'
5]o
{p90 s
3Wjg G=VbEL^H 保证兑现to certify a cheque
DQ08dP((v HxE`"/~.7k Id(wY$C&> vG2&qjY1 填写支票数额to fill up a cheque
X:/Y^Xu Lh_Q@>k 7,v}Ap]Pa S&q(PI_" 支票上划线to cross a cheque
s{Wj&.)M )ZHo7X d*cAm$
q@+#CUa&n 开发支票to make out a cheque
5H{dLZ], ^Gt9. ,suC`)R [t {ed)J 签发支票,开立支票to draw a cheque||to issue a cheque
jI%g!
{K,KIj" x$gVEh*k wOg?.6<Kxa 透支支票to overdraw a cheque
6@X j xRiWg/Z~ 3W#f
Fy &pk&8_=f 背书支票to endorse a cheque
{E3329t|' VNggDKS~K QRw/d}8l z>&|:VGG 请付票款||清付票款to pay a cheque||to honour a cheque
n7$21*, CHGV1X
, y]YUuJ9a 9{(A- 支票退票to dishonour a cheque
[W*xPXr* ,x]xtg? }$wWX}@ iH;IXv,b3 拒付支票to refuse a cheque
2<X.kM?N{B Jmcf9g 4\rw JD< \|wUxijJ*, 拒付支票to stop payment of a cheque
p2)563#RS /t$J<bU up^D9(y\ }iBFo\vU 提示要求付款to present for payment
7w
A.:$ B{dR/q3;@ c
0/vB #y2IHO- 见票即付持票人payable to bearer
W6y-~ Kc,=J?Ob ] l@Mo7|w gOSFvH8FU 支付指定人payable to order
V!XT=Ou?6 PQJI~u9te} aZBS!X !h[xeLlU 已过期||无效out of date||stale
OdWZYWj 5p]Cwj<u mR|;}u;d #J_+
SL[ 请给出票人R/D||refer to drawer
4IUdlb NAnccB D!{ #@^mA{Dt5 ZPO+ #, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
BJ,D1E i7#PYt $sa5aUg } K|Kc.
文字与数字不一致words and figures differ
}s>.Fh ,%!E-gr |9&bkojo K>_~zW nc 支票
-rXo}I,VI
t_\;G~O9-M 时间已过account closed
A-GU:B vk>EFm8l FQp@/H^ 8+=-!":] 更改处应加盖印章alterations require initials
5+yT{,(5 /'<Qk' X) O9PQ ?VCM@{9 N{<9Njmm
M>m+VsJV 时间已过effects not cleared
Ee0}Xv o
/ i
W% 3`%U)gCT5 C(jUM!m 停止付款payment stopped
R|OY5@ ~V`F5B ?K9zTas@ fHc/5uYW 支票毁损cheque mutilated
=E~)svl6g 5
<=ktA48[ {EL
J!o[ hxX-iQya
汇款||寄钱to remit||to send money
[:Y`^iR. miv)R
_ giZ'&l! >/eV4ma" 寄票供取款||支票支付to send a cheque for payment
)&$p?kF ?$Tp|<tx# WN`|5"?$ -NuRf# 寄款人a remitter
UL
<*z!y '3'*VcL( lAZn0EU 3`3`iN!8\@ 收款人a remittee
9%MHIY5 hO H
DXc" ]Ac&h
aAP XkE'k;
AEx 国外汇票foreign Bill
-ZKo/N>6} XaH%i~}3 ?jy6%Y#,i ]%I}hjJ 国内汇票inland Bill
x}(p\Efx Y%"73.x P{tH4V23T rh
+2
7" 跟单汇票documentary bill
WAWy3i Zwm2T3@e pjaDtNb )HPe}(ypt 空头汇票accommodation bill
H}}g\|r& *!p#1fE `fm^#Nw :^92B?q 原始汇票original bill
IN#Z(FMVC 6OLp x)fG NJ ];Ck z:a%kZQ!0 改写||换新票据renewed bill
;E0aTV)Zp z&@O
\>Q +D&aE$< ImZ!8# 即期汇票sight bill||bill on demand
@Fs2J_v 6'YsSde". 1w|C+m/( QO|roE …days after date||…days after date…日后付款
f 3t&Bcw$ J=@D]I*3 L28DBj E)A "pLWJvj6- …months after date||…months after date…月后付款
"T+oXK\B d>OLnG>
F 6Rcl HU uhJnDo 见票后…日付款…days after sight||…days sight
W!.vP~ > CQGq}.Jt! [8OQ5}do/ :K]&rGi, 见票后…月付款…months after sight||…months sight
&Bfgvws; kl/eJN'S WPnw ~[H+,+XLY+ 同组票据set of bills
h:qt?$]J 9S8>"w^R THcK,`lX@ _t'S<jTI 单张汇票sola of exchange||sole of exchange
h|Z%b_a b IZ
uZF>* Sh(W s2b7 LL
lt9(^d 远期汇票usance bill||bill at usance
vC1D}=Fp "jFRGgd79 Mb0l*'ZF
Utv#E.VI 长期汇票long bill
7%x
3o#& Q
(gc(bJV
n9p_D y8k*{1MuO 短期汇票short bill
~8#Ku,vEy \f6@B:?y ^S]-7>Yyr "?r=n@Kv 逾期汇票overdue bill
zVL"$ ) EqB3f_ gqCDF H fP:26pK^ 宽限日期days of grace
CRKuN -hjGPu ~lSdWUk> ]u\K}n6[q 电汇telegraphic transfer (T.T)
1>w
Q&{ HXY,e$c#y V <;vy&& P}dhpU 邮汇postal order||postal note (Am.)||post office order||money order
YN<:k
Wu Z6Kw'3 kl&9M!;:n /-_<RQ 本票promissory note (P/N)
6.|Qyk* |#
x]F
Ng _Vj uQ h%0hryGB 押汇负责书||押汇保证书letter of hypothecation
Q
\E[py Fy!-1N9|l /ZcqKC
L4w KG& 副保||抵押品||付属担保物collateral security
kCoTz"Z-
2S`D7R#6s J#L"kz ,cg%t9 担保书trust receipt||letter of indemnity
L(Ffa(i &-s/F` R,'`
A.Kk a*fUMhIi 承兑||认付acceptance
[p7cgHSMt 5qx,b&^w K}(0H [P <l,Kg
'v 单张承兑general acceptance
"N|gU;~W 'I tsu~fza v]tNJ=aI ==i:* 有条件承兑qualified acceptance
acXB
vs ML|O2e ^71!.b% |KM<\v(A{ 附条件认付conditional acceptance
sdWu6?
B_ n
qR8uL> RkW)B^# GG KD8'j] 部分认付partial acceptance
mnwYv..ePz