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。
}(MI}o} 会计报表statement of account
nev@ykP6 B=!&rKF 4 q-/R kn5X:@{ 往来帐目account current
R V@'$`Q L<dJWxf?D 4{zz-4= NAg9EaWja{ 现在往来帐||存款额current accout
;zF3e&e( ."X}A
t r.z= Q3h_4{w 销货帐account sales
|J:|56kVZq gPT<%F _EEOBaZ rg5ZxN|g 共同计算帐项joint account
Z.QgL= ctk~}(1# a%g |E'\Jw Wxeg(L}E 未决帐项outstanding account
!v fb
gK 8GN_3pT e #!YdXSx &hnI0m=X 贷方帐项credit account||creditor account
`xXpP"*o} `W=3_ n5qg6(Tl] 'r0kX|| 借方帐项debit account||debtor account
dilom#2l 5|<j Pc :@~W$f\y 1fOH$33 应付帐||应付未付帐account payable
jL6ZHEi#d7
>.=v*\P :w,#RcW /$=<"Y7&g 应收帐||应收未收帐account receivable
h<0&|s*a) ,
RKl $p;<1+! G4;5$YGG 新交易||新帐new account
Rt+ak} }nx5 eYQPK?jo 23p1Lb9P 未决帐||老帐old account
k[Ue}L| UTS.o#d (ebC80M ]#sF
pWI[N 现金帐cash account
nRHxbE}:: Q8Fqf
;4 S HxD(6 q@=3`yQ 流水帐running account
3YO%$ sS{!z@\Lf SNOML7pd +ktubJ@Qgj 暂记帐||未定帐suspense account
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D UP .4# 1I
g-LMct8$ :B7dxE9[r 过期帐||延滞帐overdue account||pastdue account
!)4'[5t"U roM!%hb HT%'dZ1 +R2+?v6 杂项帐户sundry account
+4g H=6 @#QaaR;4 fNk0&M RRUv_sff 详细帐单||明细表detail account
M .oH,Kd6 q@&6&cd PpLuN12H .%G>z"Xx 呆帐bad account
wx*03(|j; 7CwQmVe+ 6Z#$(oC =&t]R?
F 会计项目title of account
=/e$Rp N;` jz(r 7h#*djef k?;@5r) y- 会计薄||帐薄account-book
83!{?EPE LsxRK5 cd._q2 z'01V8e 营业报告书||损益计算表account of budiness||business report
z 4qEC hw({>cH\ b6NGhkr'\ +z|@K=d#| 借贷细帐||交验帐account rendered
0.kC| lOy1vw' N c(f+8 ?0tm{qP 明细帐account stated
cV4]Y(9 1t/mq?z: NjbIt=y 37b6w6{D 与…银行开立一户头to open an account with
]@!3os,CNF / ?'FSWDU TSTkMlCG l4gZHMh' 与…银行建立交易to keep account with
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DIYH< &!F"3bD0 @|:yK|6O "&C>=
继续记帐to keep account
w0X})&,{`m FQ>y2n=<d l5nm.i<M K5Hz
A1^ 与…有交易to have an account with
SUDvKP M%Zh{ u'T?e+=
jqlfypU 作成会计帐||有往来帐项to make out an account with
op($+Q {>Hn:jW<. ~t1?oJ vNHvuwK 清算||清理债务to make up an account
7Ue&y8Yf @<3kj
R?j yqC158 P hkOFPt& 清洁帐目||与…停止交易to close ones account with
ZypK''&oc S$=caZ? lNz1|nS(Kd 8g {;o7 结帐to close an account
2UG>(R: d;nk>6<| hU3sEOm> &b'{3o_KN 清理未付款to ask an account||to demand an account
0oe2X1.% " {X0& z31g" ibn\&}1 结清差额to balance the account with
@~}~;}0x $Wu|4]o>9 mV0u:ws
F:sUGM, 清算to settle an account||to liquidate an account||to square an account
m@']%X*(, ,$Cr9R&/ ?Y 5Vje[^ KGGnypx` 审查帐目||监查帐目to audit an account
TK0WfWch ,/qY 9eh .Fx3WryF >2v<;. 检查帐目to examine an account
FNs$k=*8 "ZL_ kt kS$ dA^{}zZu 转入A的帐户to charge the amount to As account
8|nc($}~ /A+5q\8G yMD3h$w3a
??P%. 以计帐方式付款to pay on account
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D.; T7-yZSw-m =?_:h`} `.Zm}' 代理某人||为某人on ones account||on account of one
,4=mlte" E.*gKfL $3gM P+ 96S$Y~G#& 为自己计算||独立帐目on ones own account
,g4T>7`&U% v(6[z)A0 ~pHuh#> f\r"7j 由某人收益并负风险on ones account and risk||for ones account and risk
l](!2a=[ JmeE}:5lpj a|(|!= A
H=%6oT2 由某人负担for ones account||for account of one
/ U!xh3 I2-ue 63 ? T`,G57-5 #*%?]B= 按某人指示||列入某人帐户by order and for account of one
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d~ I_e7rE0` 列入5月份帐目for May account
[e_<UF@A* #K*p1}rf t1~k+ 2jlz#Sk 编入某中帐项下to pass to the account of||to place to the account of
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62oIg Vk*XiEfKm> 2bG92 寄出清算书to send in an account||to send in render an account
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$+A! eo ).0p\.W~ vE1:;%Q 支票薄cheque book
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]eY\ TU;AO%5 Ups0Xg&{ 支票陈票人cheque drawer
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* O3)B]!xL n2:Uu>/ 持票人cheque holder
-[&Z{1A4x4 97<Z,q72Y ]HB1JJiS~ ,7 m33Pv* 不记名支票cheque to bearer||bearer cheque
deq5u> a8v\H8@X kw} E0uY LpI4R 记名支票||认人支票cheque to order
=[[I<[BZq T!Tp:&O- Z15=vsV &y7
=tEV 到期支票antedated cheque
Q@8(e&{#W q(WGvl^r ic3Szd^4 u\
/TR#b 未到期支票postdated cheque
#f;6Ia># PW iuM=E P.g./8N`z Mn3j6a 保付支票certified cheque
h?h)i> }}u`*&,g wAgVevE YMy** 未获兑现支票,退票returned cheque
^ UhqV"[7k >wL!`:c'" `:R9M+
OX I[gPW7&S@ 横线支票crossed cheque
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, b|G~0[g U3-MvI,Q ?R4u>AHS@ 普通横线general crossing
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*"c !KT.p2\ pHye8v4fvi 特别横线special crossing
n5efHJU XbeT x g;OR
{ fZS'e{V 空白支票blank cheque
(CtRU ;Xqi;EA k_Sm ep wuxOFlrg 失效支票,过期支票stale cheque
%KN2iNq 'vZy-qHrV EP<{3fy ^^24a_+2 普通支票open cheque
-UAMHd}4 8Fbt >-N<\ #6mw CA| =Lb(N61 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
qlg.\H:W~ jeO`45O l}T@Cgt 4PR&67|AH_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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zE>^~ ACFEM9 [= #Aj#C> M1k_ldP 支票换现金||兑现to cash a cheque
BPKrRex OwgPgrV sya!VF]` - K"L6m| 清理票款to clear a cheque
_5p]Arg?}& &|Rww\oJ .m%5Esx >MhZ(&iD 保证兑现to certify a cheque
%,@e- &> Se\iMs q[Ey!h)xq >}C:EnECy 填写支票数额to fill up a cheque
muBl~6_mb2 1Mx2% .vIRz-S &N3a`Ua 支票上划线to cross a cheque
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.lI.I y]!mN 开发支票to make out a cheque
p]toDy-} AT2D+Hi=E B4c;/W- yM(ezb 签发支票,开立支票to draw a cheque||to issue a cheque
}XRfHQk :;LaV UIZ9"Da O`PQ4Q*F 透支支票to overdraw a cheque
j~cG#t] N>g6KgX{K j.V7`x #k!;=\FV 背书支票to endorse a cheque
yV6U<AP$3 .\)ek[? cA]PZ*]{BN "CFU$~ 请付票款||清付票款to pay a cheque||to honour a cheque
`Cy;/95m lZ`@ }^& =#%Vs>G 92*"3) 支票退票to dishonour a cheque
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OPv~1h<[ 3Ea/)EB] T\7t#Z
k 拒付支票to refuse a cheque
M=EV^Tw-= )S@TYzdAN Dkg-y9 RNcnE1= 拒付支票to stop payment of a cheque
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G e\*N Lj_( d#I; e P4s,N|bs` 提示要求付款to present for payment
Dd)L~`k{) g zyi'K< ^X:g C9 #!4
HSBf 见票即付持票人payable to bearer
QKt{XB6Y KM-7w66V zogl2e+ ovvg"/>L 支付指定人payable to order
&Z7 NF| >T^BD'z@' L@G~9{U> A_5M\iN\ 已过期||无效out of date||stale
"Y=4Y;5q ]sB%j@G KU.F4I8}q QnIF{TS= 请给出票人R/D||refer to drawer
;7mE%1X =UZQ` { (;++a9GK LJ*W&y(2>Q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
OkQtM
nq j[:Iu#VR |v h{Kb@ -Vjrh/@ 文字与数字不一致words and figures differ
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veCi_ /)XN^Jwa;m 支票
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xG,L*3c{o 时间已过account closed
aByd,uSe)_ IoHYY:[- Yj*!t1qm %I%OHs 更改处应加盖印章alterations require initials
h09fU5l jd}-&DN p+xjYU4^C "pQ)5/e *nV*WUS3
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0 时间已过effects not cleared
3;wOA4ur /"7_75
t !mu1e=bY> Q>l5:2lq 停止付款payment stopped
lQf38u|| :<R"Kk@ $/$ 5{< rLI);!^- 支票毁损cheque mutilated
H.!\j&4j Ydh+iLjhx h0zv@,
u _{y4
N0 汇款||寄钱to remit||to send money
_"S1>s)X?j t@3y9U$ >
ZKHjw "uG@gV 寄票供取款||支票支付to send a cheque for payment
c"`CvQO64 2D'$ ZRj&k9D^U :o}LJc)| 寄款人a remitter
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g66SCr} CP6xyXOlPB 0z`-fQfK 收款人a remittee
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617g 'qiDh[ATa 1'BC
R xA]}/* 国外汇票foreign Bill
k/2TvEV3= Ae_:Kc6 ]seOc],4 ! ^TCe8 国内汇票inland Bill
roHJ$~q? @ACq:+/Qc +VRM:& l1ViUY&Z 跟单汇票documentary bill
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(s02 &W$s-qf". G?5Vj_n 空头汇票accommodation bill
K)s{D]B Q;y)6+VU4 UA(&_-C\ Q>
J9M`a 原始汇票original bill
8;"HM5+ -5d^n\CDK &^(4yw(~ n1;zml:7_ 改写||换新票据renewed bill
1Y(NxC0P=g
W9/HM ! gfly?)V nF 7 L$\S[E 即期汇票sight bill||bill on demand
]lZg }7h Y [%<s/ tM3Q;8gB! Oe"nNvu/ …days after date||…days after date…日后付款
U~q2j#pJ /SD
(g@G, kKz>]t"A M992XXd …months after date||…months after date…月后付款
D /b
F :'X:cL JXF0}T)C L^xh5{ 见票后…日付款…days after sight||…days sight
't3&,:Y BKk+<#Ti |wGmu&fY .njk^,N 见票后…月付款…months after sight||…months sight
8M8Odz\3 q <KBS ;t="1 )8*}-z Ff&k
K5}q 同组票据set of bills
*~Sv\L rBZ0Fx$
/[ c)4L3W-x= sMgRpem; 单张汇票sola of exchange||sole of exchange
=+w!fy ob]j1gYb vC!B}~
RG *NCkC
~4 远期汇票usance bill||bill at usance
dry>TXG* y_LFkZ 9NeHN@D) <HH\VG\H6 长期汇票long bill
: 22)` ;0 u{LtyDnik /_1q)`NYy /B)`pF.n 短期汇票short bill
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[2 /z`.- D( KpC!C9 <kKuis6h 逾期汇票overdue bill
{JQCfs ^X ~S}MX `APeS=<
& -8:/My 宽限日期days of grace
(/KeGgkhv zx7A}rs3oX $
D.*r*c6 ^j7>Ul, 电汇telegraphic transfer (T.T)
#@L5yy2 )
3.=)?XW sq{=TB{ %#TAz7 邮汇postal order||postal note (Am.)||post office order||money order
'Lh nl3 *yYeqm
zE+^WeH| sGG
q~7 本票promissory note (P/N)
a%r( F 7n]ukqZ ^ddC a $bl<mG%#9 押汇负责书||押汇保证书letter of hypothecation
z||FmL{ j937tn!Q 8Y [4JXUK l~mj>$ 副保||抵押品||付属担保物collateral security
T_[ : +f6:3 %OOy90b2 }kSP p 担保书trust receipt||letter of indemnity
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[ (dwb{+HW #J^ >7v SB,#y>Zv? 承兑||认付acceptance
AnoA5H b%7zu}F )j!%`g v%7Gh-P 单张承兑general acceptance
M[cAfu )JY#8,{w V/tl-;W Hi^Z`97c 有条件承兑qualified acceptance
duc\/S' z9w]{Zd_,d cZ3A~dTOR [9yd29pQ] 附条件认付conditional acceptance
hPuF:iiQ4 5w
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cV g){gF( 0-p
%.}GE
部分认付partial acceptance
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