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。
dT?mMTKn+ 会计报表statement of account
#|-i*2@oR !A":L0[7n M$,4B e>J.r("f 往来帐目account current
ZW>iq M^9 o=C:= <!;NJLe` JIL(\d 现在往来帐||存款额current accout
.:r
l<. uidoz
f2} B5v5D[ o5 ]Ub"NLYV 销货帐account sales
}-/oL+j &+|bAn9AJ Iw;i ". \uG^w(*) 共同计算帐项joint account
N.'-9hv Jo'~oZ$ tY@+d*u F,}7rhY(U^ 未决帐项outstanding account
JIatRc?g OjWg>v\v dC>
[[_ 4LXC;gZ 贷方帐项credit account||creditor account
`}.jH1Fx/m F rd>+ tZ>'tE 2=,O)g 借方帐项debit account||debtor account
k|4}Do%; )6b`1o!
7 #KUNZW SDu%rr7sQ 应付帐||应付未付帐account payable
=I8^E\O(" dt5`UBvUg yRy^'E~ 0JE*| CtK 应收帐||应收未收帐account receivable
zD@RW<M `gvd8^ ;q?WU>
c{? ?Gx-q+H 新交易||新帐new account
`D $ "K1u O-
(gkE EG!Nsb^, TUN6`/" 未决帐||老帐old account
b
Bkg/p] L'HO"EZFj d1}cXSQ1T &8HJ4Vj2 现金帐cash account
ZFC&&[%-sG bQ`2ll*( Il]p >B 7*eIs2aY 流水帐running account
\2 Yo*jE} uWLf9D " .efbORp ~,m5dP#[bV 暂记帐||未定帐suspense account
+WE<S)z< 0`4Fa^o]h R^6]v`j;
=AP0{ 过期帐||延滞帐overdue account||pastdue account
jwp?eL!7 ~? n)/i(" 04c`7[ :DJL kMP 杂项帐户sundry account
b"(bT6XO! ({<qs}H" 9w
<k1j Wb#ON|.2 详细帐单||明细表detail account
LHMA-0$ ?) 9gFfbvd GrA}T` ] `svOPB4C' 呆帐bad account
"y-/ 9C YR"IPyj MZt&HbD- [Qn=y/._r 会计项目title of account
]t-B-(D XZ4H(Cj Ai~d Ubv_a 会计薄||帐薄account-book
k&= iye( oz'^.+uvE \tfhF#' 8Yw V"+Fu/ 营业报告书||损益计算表account of budiness||business report
VrKFpFd o(YF`;OhvS V4. }wz_Y "b0!h6$!H 借贷细帐||交验帐account rendered
i%otvDn1 jN%+)Kj0C) W;T(q~XK xHaoSs*C9 明细帐account stated
&!?qSi~V `l-R?C?*! 8 O.5ML{ +~?K@n 与…银行开立一户头to open an account with
78O5$?b;#
++CL0S$e E#
`JH @l?2", 与…银行建立交易to keep account with
nE"0?VN
W$ 7VA6J-T An=Q`Uxt/ 1A{iUddR 继续记帐to keep account
wi S8S{K5 F
<.} q|b XaYgl&x'!x '?b.t2 与…有交易to have an account with
9F
|e. fqZ+CzH D}K/5iU]a \2AXW@xE 作成会计帐||有往来帐项to make out an account with
n$jf($* M5l*D'GE] vA#?\j2 o88Dz}a 清算||清理债务to make up an account
K9Bi2/N z<s4-GJ)? l&m'?.gf 'q*:+|" 清洁帐目||与…停止交易to close ones account with
UE/N
-K)` Wg5i#6y8w cP[]\r+Kj (1}"I
RX. 结帐to close an account
^g*
/p[ *,p16"Q; :]-? l4(% p>
4bj>Ql 清理未付款to ask an account||to demand an account
C6wlRvWn -cnlj OvW/{ b}jLI_R{ 结清差额to balance the account with
t+BLO< Y$6W~j # fl%~Y T#w *5Qf 清算to settle an account||to liquidate an account||to square an account
a3oSSkT |h65[9DMP 1~ZKpvu ti9cfv> 审查帐目||监查帐目to audit an account
"ktC1y1 N3g?gb"Ex) 9C)w'\u9+ 1">]w2je: 检查帐目to examine an account
rCO:39L- -Fs^^={Q {cBLm/C 9 ulr6
转入A的帐户to charge the amount to As account
N^8
lfc$a [/I1%6; =rDIU&0Y aXefi'!6 以计帐方式付款to pay on account
Q.[^5
8 s%~p?_P )04lf*ti xj!_]XJ^w 代理某人||为某人on ones account||on account of one
5PlTf?Ao 6">jf #pE +kTa>U<? 8M;G@ Q80 为自己计算||独立帐目on ones own account
<ArP_!
`3 Wy%F
<U$A_]*w U"v}br-kb 由某人收益并负风险on ones account and risk||for ones account and risk
!S',
V&Yb Cz_chK4 {1
94u%' uz+b 由某人负担for ones account||for account of one
<~Tlx: A
fctycQ- *ad"3> :{tvAdMl7 按某人指示||列入某人帐户by order and for account of one
S:"t]gbF = +xlxhF [\&Mo]"0 1H_#5hd 列入5月份帐目for May account
b\w88=| c#e_Fs 5!*5mtI ]Zim8^n?`. 编入某中帐项下to pass to the account of||to place to the account of
QPfS3%p` e+F5FAMR68 Y2Y2>^ >cD+&h34 寄出清算书to send in an account||to send in render an account
t=]&q. n]@+<TA<uA 97Qng*i "/?*F\5 支票薄cheque book
${ ~UA6
Xze h tn2` ^F~e?^s 支票陈票人cheque drawer
y=\jQ6Fc q$`:/ ehw fwRlqfi Wx/!Myu 持票人cheque holder
l1N{ujM lq_
W;L 5e,Dk0d 685o1c| 不记名支票cheque to bearer||bearer cheque
#~.i\|VL Q[p0bD: Em@h5V h ;5
-X7 记名支票||认人支票cheque to order
\sC0om, @U:T}5)wc tb0XXEE n a2"Sy=Yi 到期支票antedated cheque
uPV,-rm[F_ 5!Z+2Cu] AEnS_Q im+2)9f 未到期支票postdated cheque
BPrA*u}T GKY:"q&h n/8Kb.Vf ".xai.trr 保付支票certified cheque
=pcj{B{qa n/?5[O-D] 9zO3KT2 |-_5ouN. 未获兑现支票,退票returned cheque
>W'SG3Hmc fsjA7)/ @mJN RC (v#G 横线支票crossed cheque
hCT%1R}rKr &OhKx .4!N#' fe37T@ 普通横线general crossing
+H&_Z38n D?\K~U* > -;P<Q`{I g=Qga09 特别横线special crossing
eN>
(IW uaPBM< &vMH
AZd 5h:SH]tn8] 空白支票blank cheque
zK-hNDFL{ }=;>T)QmMO &YT7>z, o~-X7)] 失效支票,过期支票stale cheque
TLSy+x_gX ;2@sn+@
=(n'#mV 2/7=@>| 普通支票open cheque
=H,cwSE+% Ar<OP'C 7 $9fGo _yWH\
5@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
4[J3HLQ xu:m~8% 4|$D.`Wu 68HX,t 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Eq8OAuN `C*!de]Y% @&Nvb.5nT T),:8/ 支票换现金||兑现to cash a cheque
QhGg^h%6 HQ
s)T p_z"Uwp 'd t}i< 清理票款to clear a cheque
42wcpSp hL`zV dJLJh*=AG tl)}Be+Dt; 保证兑现to certify a cheque
)2FO+_K?T Dz50,*}J EORRSP,$2 aydal9M 填写支票数额to fill up a cheque
Y=rr6/k %b{!9-n} q9
;\B& ob00(?;H 支票上划线to cross a cheque
^J
RTi'v UeICn@)\y eurudl ;yZ N
"r 开发支票to make out a cheque
o(``7A@7a g\-3c=X (Z$6JNkz xI<dBg|]+ 签发支票,开立支票to draw a cheque||to issue a cheque
A$F;fCV* ]T51;j'48 jkP70Is - X_w& 透支支票to overdraw a cheque
_Y|kX2l
S@ "B
}08C,? Dgm%Ng yo.SPd="Vx 背书支票to endorse a cheque
{^f0RGJg9 vQ/\BN h(8;7}K Yy)a,clZ*$ 请付票款||清付票款to pay a cheque||to honour a cheque
1hviT& -(uBTO s i/J NG LgNNtZ&F 支票退票to dishonour a cheque
IA^)`l 7H Qyjuzfmz 0tqR
wKL lkZC?--H 拒付支票to refuse a cheque
oPy zk7{ ]'h)7 GF!{SO4 ?03Zy3/ 拒付支票to stop payment of a cheque
D&r8V;G[[ 1Kh?JH ^.C X6% t60/f&A#7H 提示要求付款to present for payment
nh=Us^xD 'q'Y:A?, Ql@yN@V |2<f<k/UT 见票即付持票人payable to bearer
0:Y`#0qK s~$4bN>LD j$|C/E5? (bt]GAxb1 支付指定人payable to order
D:ugP, ,:(leWeA9 ?+O|mX}`- 7=.VqC^ 已过期||无效out of date||stale
\u_v7g ^X;Xti _*$B|%k &&
nO]p` 请给出票人R/D||refer to drawer
fJw=7t-t U9o*6`"o ]2Fo.n 7 3z
Y^x 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
h==GdS4 6+;2B<II xnQGCw?S&} gZEA;N:H%< 文字与数字不一致words and figures differ
8*#][wC2 :
|*,Lwvd UVCMB_T 06@0r 支票
D^s0EW-
E
fd"~[z [ 时间已过account closed
:z} _y&] N"
x\YHp ) .-(-6=R dezL{:Ya 更改处应加盖印章alterations require initials
Fl+tbF #8f"}>U9., khN:+V| ]6%%X+$7 ,o>pmaoLs
mERZ_[a2 时间已过effects not cleared
):fu "4k=(R? 1xdESorX( ~R?
dDL 停止付款payment stopped
aH PSnB& ?tC}M;~ ?J@?,rZQ^V {8Jk=)(md 支票毁损cheque mutilated
KpbZnW}g &8_f'+i0 gjegzKU GE~(N N 汇款||寄钱to remit||to send money
+z jzO]8 0o=6A<#x u};]LX\E E#{WU} 寄票供取款||支票支付to send a cheque for payment
4=F]`Lql &X]=Qpl 'q};L 6 k|$"TFXx; 寄款人a remitter
8/>wgY &v
auLp *L4]\wf %I|+_ z&x 收款人a remittee
{c\oOM<7 YKw!pu= 61+pryW%g }Uwkef.Q 国外汇票foreign Bill
_5U%'\5s o9T@uWh+ ycl>
git] "\zj][sL 国内汇票inland Bill
nT@6g|! x^#6>oOR PX69
\o62OfF! 跟单汇票documentary bill
{Ukc D+.Y K?FX<PT V6z@"+ ;vI*ThzdD 空头汇票accommodation bill
EBIa%, ){Ciu[h |>IUtUg\ rAlh&
?X 原始汇票original bill
X #p o|,Q \=EY@*= \2].|Mym BDm88<] 改写||换新票据renewed bill
_d\u!giy C)J_lI{^ 2Z/][?Jj{ DYT@BiW{ 即期汇票sight bill||bill on demand
:tjgg]
o8};e <=)D=Ax/_[ bRK CY6 …days after date||…days after date…日后付款
Mz/]D J8 9zoT6QP4 ^)9MzD^_nV xs2,t*
…months after date||…months after date…月后付款
k W<Yda<a (^DLCP#* O?nPxa< j.=UI-&m 见票后…日付款…days after sight||…days sight
RV0>-@/x Xr@l+zr
93E, v+!y;N;Q
见票后…月付款…months after sight||…months sight
{[M0y*^64$ YM# .0nn0)" 2~G,Ia 同组票据set of bills
i\kTm?BQZ _DPB?)!x b(PHZCy# #D|!
.I) 单张汇票sola of exchange||sole of exchange
Xmap9x &Q-[;
qYgwyj=4 la
G$v-r 远期汇票usance bill||bill at usance
<mv7HKVg zuC 58B z+3<$Z _o@(wGeu# 长期汇票long bill
g9yaNelDh) ~`*1*;Q<H| D~G5]M,}$ P &;y]
,)E 短期汇票short bill
1fz*SIjG M!eoe5 V,>+G6e "rme~w Di 逾期汇票overdue bill
/6+1{p
zW*}`S"
F^ I\X .ocx(_3G 宽限日期days of grace
P'a0CE% 5SoZ$,a<e ]]el| RL?u n}Qa 电汇telegraphic transfer (T.T)
(H&@u9K?a? [<]Y+33 1 L+=|*: iP<k1#k 邮汇postal order||postal note (Am.)||post office order||money order
jP1$qhp H7{Q@D8 DRH'
A!r!
S304ncS|M 本票promissory note (P/N)
aQ(`6DQv |BwRlE2CFO Cw
1 9y `d75@0: 押汇负责书||押汇保证书letter of hypothecation
cqeR<len k/df(cs
VLf
g[*k u
WUR3n 副保||抵押品||付属担保物collateral security
J__;.rnk RXGHD19] ` *>V6B3 , p_G/OU
担保书trust receipt||letter of indemnity
,`;jvY~Ec Uh>.v |P6 ~_'0]P\ u K'<xM"%T 承兑||认付acceptance
"kX`FaAhY M(qxq(#{U }ppVR$7]0 .2e1S{ 9 单张承兑general acceptance
Yx6hA#7I C1V# ?03eI tC2N>C[N d4%dIR) 有条件承兑qualified acceptance
6
^Ph ' B
El
n6zj WElrk:b Z)/6??/R 附条件认付conditional acceptance
2-~a
P Ejq=*UOP _WKJ<dB< w TlGJ$D0 部分认付partial acceptance
x"vwWJNQ