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。
Ur'9bl{5 会计报表statement of account
T@;! yz}Pf ?,ZELpg n 6gj]y^} dT5J-70Fl 往来帐目account current
FU_fCL8yA j 0g5<M i\t753<Ys *j|/2+
pq 现在往来帐||存款额current accout
E2^ KK:4s 0LetsDN7I
b8rp8'
M) /xl4ohL$a 销货帐account sales
\hs/D+MCk 3jvx2 QCeMKjCmY fNmE,~ 共同计算帐项joint account
a?5WKO 89hF)80 _Zh2eXWdjM /8f>':zUb 未决帐项outstanding account
L +L9Y} QB!jLlg( yC0C`oC sW
}<zGYd 贷方帐项credit account||creditor account
3(1]FKZtt <f%ujrX b<[jaI0 ~mtTsZc 借方帐项debit account||debtor account
$z*@2Non a
"R7JjH /+>)"D6'
j:
7*3@f 应付帐||应付未付帐account payable
?Phk~ jE 4w'lu"U 3)}(M \Ke8W,)ew 应收帐||应收未收帐account receivable
?N:B lK0s=4c{ .:
rmA8U[ zJ5hvDmC 新交易||新帐new account
&,J*_F<s2< *P`v^& 'iJDWxCD bG"HD?A_ 未决帐||老帐old account
^
7.XGWQ)- LIF|bE9kd +#4]o
}6G 1!vPc93 $$ 现金帐cash account
X2qv^G, ',GV6kt_k 9z:K1
qP7G[%=v 流水帐running account
u#1%P5r&X K}x_nW ]bm
=LA Jm4#V~w 暂记帐||未定帐suspense account
k0L] R5W o]<jZ_|gB ^5>s7SGB" JBz}|MD 过期帐||延滞帐overdue account||pastdue account
b(l0js ygN>"eP joqWh!kv7U $/+so;KD 杂项帐户sundry account
F|Q H |m)kN2w Y&K <{\vE Z0$]
tS 详细帐单||明细表detail account
e'34Pw!m =Q-k'= 6\ `?"6l5d.] \6o\+OQk 呆帐bad account
?Nf
5w ?R|th Z PnA?+u2m b0rX QMu 会计项目title of account
~M5:=zKQ FbAW_Am( yoQ\lk
x0A7O 会计薄||帐薄account-book
sHdp "k:=Y7Dx 6V1:qp/6 )u*^@Wo 营业报告书||损益计算表account of budiness||business report
^/toz).Q (Sv>NQp +6l]] *H _7"5wB?|+ 借贷细帐||交验帐account rendered
2/B)O)#ls NLyXBV[hV _okWQvdH Z(e^ iH 明细帐account stated
M&KyA eh(<m8I m|O1QM;T j+kC-U; 与…银行开立一户头to open an account with
};b1aha G _w!a`w*3 bMm3F%FFq& <??umkV 与…银行建立交易to keep account with
mrM4RoO ^:KO_{3E BI/&dKM q/PNJ#< 继续记帐to keep account
6B" egYv $4m*kQ 1/;o y9 L14
与…有交易to have an account with
o&SSvW V'pqxjfd |^a;77nE_^ 3^,QIG 作成会计帐||有往来帐项to make out an account with
D-&an@ taWqSq! gb" 4B%Hm 4w93}t.z 清算||清理债务to make up an account
)nfEQ)L;h} Z7a945Jd *if`/N-q(m xZ .!d.rn 清洁帐目||与…停止交易to close ones account with
t;NV $!! + ulagE|7 $B (kZ 8b(!k FxD 结帐to close an account
O;uG?.\ lDU_YEQ> )[Z!*a m %, P>%'0 清理未付款to ask an account||to demand an account
`A@w7J' 646JDX[o (
?0`d aZS7sV28 结清差额to balance the account with
g>JLDQdc K.~q+IYP[ kz}R[7
JRaq!/[( 清算to settle an account||to liquidate an account||to square an account
N2C7[z+l`
}baR5v YJeyIYCs<
oUZoj2G1 审查帐目||监查帐目to audit an account
Yk!/o
w@. T{v>-xBRy soRv1) el D{8PQ2x> 检查帐目to examine an account
U8$4
R,+ h^UKT`9vt I:98 $ r$ I:cg}JZ>| 转入A的帐户to charge the amount to As account
<ABX0U[* sgUud_r)4 R%Y`=pK>} QS[L~97m2M 以计帐方式付款to pay on account
M5357Q mHc>"^R :aCrX NoE*/!Sr 代理某人||为某人on ones account||on account of one
kYzKU
2T\W B;>{0
s 'k0[rDFc#3 8,P-
7^ 为自己计算||独立帐目on ones own account
b;sVls -a,-J]d0+ -VKS~{ 4`m~FNVS 由某人收益并负风险on ones account and risk||for ones account and risk
V"\0Y0 CAq/K?:8 8Me:Yp_Xt nn
/?fIZN4 由某人负担for ones account||for account of one
.IBp\7W!?E 2Y\
d<.M
S8[=S i<kD 按某人指示||列入某人帐户by order and for account of one
\>LnLH( ]V l]XT$Um XR2~Q)@ MTg:dR_
列入5月份帐目for May account
'. Ed`?<p RqEH|EUZ )c n+1R kft#R#m 编入某中帐项下to pass to the account of||to place to the account of
,YTIC8qKr IN8>ZV`j) JWvjWY2+P X[
q+619 寄出清算书to send in an account||to send in render an account
%~L>1ShtU !tfb*@{;' 0"2=n.## @SZM82qU2z 支票薄cheque book
b2aF 'y/ dm0QcW4 {!6/x9>
]#7zk9 支票陈票人cheque drawer
(" LQll9 #e'
}.4cr 7+X:LA~U m'P1BLk 持票人cheque holder
?]D"k4 yjfat&$ *
#jsgj[ m_?d=o
不记名支票cheque to bearer||bearer cheque
_ZY)M 3 "o"fl U2uF&6v |D, +P 记名支票||认人支票cheque to order
3a.kBzus x77l~=P+! GpZc5c ?5_7;Ha 到期支票antedated cheque
T,|
1g6 i4^o59}8 2M#
r] /|xra8?H[ 未到期支票postdated cheque
$O9^SB :0s]U_h ': N51kC ,-7R(iMd 保付支票certified cheque
8_T6_jL< v) vkn/: 6iCr
RjY* \[Z?& 未获兑现支票,退票returned cheque
gy&[?m6M= xg)v0y~ J,Ks0MA .'Y]R3\M+ 横线支票crossed cheque
u_ABt?' rn<PR
* /yM:|`tT %-d]X{J: 普通横线general crossing
R
{-5Etv _YF%V;X o6V}$wT3J HttiX/2~ 特别横线special crossing
4~B>
9<$e> xO-+i\ ZV ~%YBI9$+ YW{C} NA 空白支票blank cheque
w8n|B?Sr =}.EY iD E9~Ghx. 9W(dmde> 失效支票,过期支票stale cheque
_c
XqAo[V o865(<p Th=eNL] #5V9oKM 普通支票open cheque
9uGrk^<t jYe'V#5S# iezO9` Q=]w !I\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Y.*y9)#S6 L'F
<ev XGl+S 8QM(?A 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
7}X[
4("bB 5H ue7'LS @HOBRRm` 92EWIHEWZ 支票换现金||兑现to cash a cheque
Y 'ow 5=f|7yl ,v{rCxFtvU %"P,1&\^ 清理票款to clear a cheque
|o\8 JYTP
2 uuQ(& m}X`> aD/ 保证兑现to certify a cheque
WVI{oso# .C--gQpIv /
oriW;OF 8?%-'z. 填写支票数额to fill up a cheque
QDu 2?EYZq 6Udov pl :53)Nv h@[
R6G| 支票上划线to cross a cheque
jrS[f IP(Vr7-v ;1a~pF S -YC
OP0 开发支票to make out a cheque
B#M5}QT|2 PbmDNKEh{ sJDas,7> Y*14v~\' 签发支票,开立支票to draw a cheque||to issue a cheque
R;j!}D!4 =F@Wgn, {j7uv"|X7 |6$p;Aar 透支支票to overdraw a cheque
QnJZr:4b ,]d,-)KX8 ' hs2RSq TTKs3iTXz 背书支票to endorse a cheque
](s'L8(x ;LMJd@ %oO4|JkJX R.yC(r 请付票款||清付票款to pay a cheque||to honour a cheque
43@{JK9G K2<9mDn& NB8/g0:=n& lGOgN!?i 支票退票to dishonour a cheque
v+X)Qmzf~ u4/kR h"/<?3{ LS917ci- 拒付支票to refuse a cheque
8/=L2fNN[ fyByz=pl #':fkIYe' SF>c\eTtx 拒付支票to stop payment of a cheque
pNKhc#
-w LRNh@g4ei
K[!&b0O
wwyPl 提示要求付款to present for payment
6e[VgN-s RE/~#k@a ;oy-#p>N% * iF]n2g: 见票即付持票人payable to bearer
\Z+z?K O 2u5|8 rv|)n>m ;
JayoJ 支付指定人payable to order
{qN 5MsY [x,>?~6ek LyAn&h} j'HZ\_ 已过期||无效out of date||stale
-}KC=,]vh 'LE=6{# 1q,{0s_kp \Ol kM< 请给出票人R/D||refer to drawer
`|ASx8_! C,v(:ZE$J7 M)2VcDy ;n&t>pBM 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%>g3~yl y9>ZwYN .~l=zu 61)-cVC 文字与数字不一致words and figures differ
hMykf4
d%V*|0c) v%iof1 T'
w tiny,6 支票
QmCe>+
a
0GpfW$t 时间已过account closed
% a@>_ Y07ZB'K GJoS #s d~1gMz+) 更改处应加盖印章alterations require initials
yFtd=AI'E _s .G .O0+H+ K>DRJz !BOY@$Y
PqiB\~o@Z 时间已过effects not cleared
@CZ
T /Sc l#4bW $>u*}X9 r}mbXvn 停止付款payment stopped
J
/f
]]oI#*c f]\CD<g3|E \xnWciQ#{ 支票毁损cheque mutilated
*fn*h[pV& 9*{[buZX xT+zU
} z LQngK7> 汇款||寄钱to remit||to send money
HLV2~5Txc \l]DQaOEe 98uV6b~g \ywXi~+kUv 寄票供取款||支票支付to send a cheque for payment
s#)5h0t#du *rIk:FehLB !>zo_fP 9.a3&*tV[ 寄款人a remitter
3 G`aHTWk 8>WC5%f* M>i9 i-dU /Q2mMSK1h 收款人a remittee
{O7X`'[ `O[};3O& y*tZ
!m2Gg #w\~&0 国外汇票foreign Bill
^7 &5
z&o R}4So1 e= .njMqW5 DW_1,:,?7l 国内汇票inland Bill
dVi!Q@y+ @M5#S7q"; I~Zh@d% .7.b:Dn0 跟单汇票documentary bill
&'
Ne!o8 |>tKq;/ vfE6Ggz
c%'RR?Tl 空头汇票accommodation bill
CJJzCVj m6[0Kws& }5}.lJ: n3D;"a3 原始汇票original bill
yl1gx NT+?#0I @]-jl}:] Ux}(?Z 改写||换新票据renewed bill
Te}8!_ohyC ] 0B2#
d ,kF}lo) nAjO6g6E 即期汇票sight bill||bill on demand
hnc@ h >s!K9 h?8]C#6^ Y[K*57fs …days after date||…days after date…日后付款
C@L$~iG f^"N!f a 7U2J xE ZfgJ.<< …months after date||…months after date…月后付款
'zGo?
a m|:_]/*qE h?;T7|^ oze& 见票后…日付款…days after sight||…days sight
T
3pmVl yX0dbW~@y < VSA 7TDy.] 见票后…月付款…months after sight||…months sight
G6F
Ep` L"j
tf78 !qN||mCH
By9*1H2R 同组票据set of bills
^WNrGF iCcB@GlA X7i/fm{l' }C>{uXv 单张汇票sola of exchange||sole of exchange
5wh|=**/ thvYL.U: ZObhF#Y9 Lg*B>= 远期汇票usance bill||bill at usance
pD01,5/ FTQ%JTgT fI~Xmw+}} pn.T~"% 长期汇票long bill
S&\L-@ :C65-[PSdO Bxfc}vC. YA
+E\ 短期汇票short bill
E8n)}[k!0 QiLEL - qy6Un+ a8i]]1Blz 逾期汇票overdue bill
0 rXx RQ e*;c(3>( Qe}`~a9P z3K6%rb- 宽限日期days of grace
PV/77{' r;Gi+Ca5 WeQk<y )p~BQ~eip; 电汇telegraphic transfer (T.T)
S!G(a"<W u*tN)f3 C~N/A73gF K_El& 邮汇postal order||postal note (Am.)||post office order||money order
v{jQek4 RQ'H$r.7g jlBanGs? , 'ZD=4_ 本票promissory note (P/N)
G_k~X" UF<uU-C" K,boVFs dUF&."pW e 押汇负责书||押汇保证书letter of hypothecation
-"h;uDz|z Pp`*]Ib #z2rzM@/: "9^j. 副保||抵押品||付属担保物collateral security
%d>=+Ds[ bX*Hi#J~A {
Q`QX`# `(f!*Ru@/z 担保书trust receipt||letter of indemnity
'`XX
"_k3 -R%<.]fJ L\&<sy"H %9M~f* 承兑||认付acceptance
`KK>~T_$J +S R+x/?z FcRW;e8- spGB)k,^ 单张承兑general acceptance
\z$p%4`E@ %ix)8+Eb }p!HT6 tZ =ZDAeVz3w 有条件承兑qualified acceptance
rfgI$eu
8}FzZ?DRy DWID$w "ajjJ"x A 附条件认付conditional acceptance
nD)K}4 i2sN3it *r=:y{!Y d &g.+V/<[ 部分认付partial acceptance
9$Xu,y