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。
.Q!p Q"5 会计报表statement of account
xq
pq|U %%T?LRv .3CQFbHF &U_T1-UR2 往来帐目account current
yTR5*{?j 9yK\<6}}QH w&>*4=^
a 8
+mW 现在往来帐||存款额current accout
T`2a)
tRbZX{ .1f!w!ltVR "9#hk3*GqX 销货帐account sales
b=kY9!GN,v 2<E@f0BVAy p:ubj'(U05 nH}V:C 共同计算帐项joint account
|,T
"_R_K AHzm9U @ cp&1yB
f{-,"6Y1 未决帐项outstanding account
_LFABG= K?u:-QX^ Gce[RB:
N8)]d 贷方帐项credit account||creditor account
pQoZDD@B$ ' L-h2 K_fJ{Vc>O w19OOD 借方帐项debit account||debtor account
g:YU
uZ fS
3% ybv]wBpM: ;;N#'.xD 应付帐||应付未付帐account payable
63'L58O 5&_R+g [W99}bi$ G_}oI|B 应收帐||应收未收帐account receivable
~i0>[S3' w{riXOjS4 USJ4Z X([@}ren 新交易||新帐new account
#!> `$ cR/e
Zfl S[CWrPaDQ TA+#{q+a 未决帐||老帐old account
!1mAq+q! r-Oz k$ I7C+XUQkQ p7L6~I
N 现金帐cash account
o\qeX|.70 ?lm<)y?I7+ x[R?hS,0t E O
" 流水帐running account
X{iidTW`xv fVYv 2 GS*_m4.Ry6 yMOYTN@] 暂记帐||未定帐suspense account
KP!7hJhw &`_|[Y ]H z=4E#y`?U qc3?Aplj 过期帐||延滞帐overdue account||pastdue account
I#xhmsF #2+hu^Q- <)+;Bg iig&O(, 杂项帐户sundry account
xM>dv5<E ~]BR(n crJNTEz 9Dyw4'W.N 详细帐单||明细表detail account
G
}M! USXPa[ [n +( Xm6M s<z6 呆帐bad account
}'\M}YM .yb8<q s `KE(R8y xG(:O@ 会计项目title of account
we?t/YB= M+4S >Sjw ve4QS P hG3RZN#ejq 会计薄||帐薄account-book
+PO& z!F Lya?b 5d|+ c< )Y?E$=M+B 营业报告书||损益计算表account of budiness||business report
#|lVQ@= 7.C]ZcU UL" <V !p)cP"fa 借贷细帐||交验帐account rendered
JM*rPzp *oIKddZh RHq r-% Pv@;)s(- 明细帐account stated
!" : arK m>b
i$Y 98WJ"f_ # b$FXRR\G 与…银行开立一户头to open an account with
gwYTOs^ ,]?l(H $x' q{.~=~ 4_S%K& 与…银行建立交易to keep account with
,I[A~ uMP&.Y( ,@2d4eg4 5xG/>fn 继续记帐to keep account
FD}>}fLv +z\
O"zlj W&^2Fb yDw^xGws 与…有交易to have an account with
q}5&B=2pM [g*]u3s jdVdz,Y ;:gx;'dm5 作成会计帐||有往来帐项to make out an account with
GG_A'eX:I j8p'B-yS M,UYDZ', /t?(IcP5 清算||清理债务to make up an account
F[OBPPQ3 3!B3C(g %K]nX#.B& FdJC@Y-#uA 清洁帐目||与…停止交易to close ones account with
{EupB?
r,dxW5v. }(XvI^K[^ =;xlmndT, 结帐to close an account
]H<C Rw
?hpk)Qu WJL,L[XC y/
2U:H 清理未付款to ask an account||to demand an account
dUJNr_ -/&6}lD j|WaWnl= @.iOFY 结清差额to balance the account with
]QU52R@M Cj):g,[a Q
-&]Vg O"9f^y* 清算to settle an account||to liquidate an account||to square an account
,K6]Q|U@r Y<.
F/iaH c#;LH5KI \9k{"4jX\ 审查帐目||监查帐目to audit an account
et ]*
5Y6 _.06^5o fhn0^Qc"+ o6KBJx 检查帐目to examine an account
6YU2
!x 0KT{K( S8vmXlD emS +%6U 转入A的帐户to charge the amount to As account
AQ
7e c)
E[K-u j)IK 7RD` *s 以计帐方式付款to pay on account
gkk <-j' /9w}[y*E W@$p'IBwm :g9z^ $g 代理某人||为某人on ones account||on account of one
#-HN[U?Gs 8rp-XiW pmW=l/6+V3 Nyqm0C6m^ 为自己计算||独立帐目on ones own account
EJtU(HmW A#
M 1v\-jM" .DvAX(2v 由某人收益并负风险on ones account and risk||for ones account and risk
=OZ_\vO \]OD pi
2 8:xQPd?3
=;/h{
t 由某人负担for ones account||for account of one
Ju9v n44 !d0@^JbM" n
~3c<{coZ .RWBn~b#I 按某人指示||列入某人帐户by order and for account of one
z:G9Uu3H( -5ec8m8 "&+0jfLY+ TQ2Tt" 列入5月份帐目for May account
6~/H#8Kdn U; q)01
X*yl%V
>SGSn/AJi 编入某中帐项下to pass to the account of||to place to the account of
GQZUC\cB %ej"ZeM |}|;OG L
wu;y@[ 寄出清算书to send in an account||to send in render an account
,`7GI*Vq q%vUEQLBp n|*V
8VaL fIcv}
Y 支票薄cheque book
j&mL]'Zy nz',Zm}, :ZIcWIV- (os7Q? 支票陈票人cheque drawer
XN0Y#l dCK-"#T! ^9RBG#ud Vi|jkyC8 持票人cheque holder
#"M Pe4 @&W?e?O ~G QaO`:wJj D{l((t3=T 不记名支票cheque to bearer||bearer cheque
z,7^dlT %dU}GYL_ 4dK@UN\ wg1pt1 ` 记名支票||认人支票cheque to order
mC7Y * HW G~m:km gZUy0`E .-ABo]hf 到期支票antedated cheque
$S}x'F!4_ PS22$_} !T~d5^l! `IoX'|C[h 未到期支票postdated cheque
7. .vaq# f.$o|R=v jb2:O,+! ;^*!<F%t9R 保付支票certified cheque
q':wSu u @7=D ]yu S8RB0^Q7 o%%fO 未获兑现支票,退票returned cheque
5!zvoX9 /<$"c"UQ 0mh8. uLM_KZ 横线支票crossed cheque
sriz
b U;GoC$b}| }$1;< 2>k)=hl: 普通横线general crossing
MGzF+ln^U i 8Xz 7]j-zv h$k3MhYDes 特别横线special crossing
7nz+n#
BfT, |q2lTbJ QP%Fz#u` 空白支票blank cheque
)X;cS}
yp <\g&%c,
77d`N \ZRoTh 失效支票,过期支票stale cheque
ZD%_PgiT 1>VS/H` qo-F9u1J dt+
4$ 普通支票open cheque
t1{}-JlA +~Ay h[V E$Pjp oQTf BpG'e-2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
OX/.v?c '5/}MMT Xb-c`k~_ A9Wqz"[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
;Ph )BY< 4E\ntufo j(C
UYm (iOCzZ6S 支票换现金||兑现to cash a cheque
N%A`rY}u 7&1~O# aSkx#mV m%c0#=D 清理票款to clear a cheque
?_>^<1I1 P`dHR;Y0 @1?]$?u& ,Kf8T9z` 保证兑现to certify a cheque
pptM&Y |zq!CLjD@ *X
l<aNNx a@y5JxFAy 填写支票数额to fill up a cheque
YOV4)P" Z/kaRnG[@t E(!6n= qR NS4'IR=;E! 支票上划线to cross a cheque
pJIE@Q|hi prEu9$:t p?$G>nkdq V<2fPDZ 开发支票to make out a cheque
VNrO(j DUv O| J`~Lk .k,Jt+ L\m !8o4 签发支票,开立支票to draw a cheque||to issue a cheque
,r 2VP\hLh W0MnGzZ )d(0Y<e@ 2"+x(Ax 透支支票to overdraw a cheque
BU:Ecchbr L>Oy7w)Y 25a#eDbqi
Q
A)9 背书支票to endorse a cheque
2PR7M.
V7 9;]wF8h ,3]?%t0xe '"w}gx 请付票款||清付票款to pay a cheque||to honour a cheque
$FQcDo|[ @?3vRs}h H*{k4 y,v0-o~q 支票退票to dishonour a cheque
w,![;wG }WO9!E( } }f_ PG6L]o^ 拒付支票to refuse a cheque
#K#Mv/ BLwfm+ m" ;Lsjh# Vo9>o@FlLM 拒付支票to stop payment of a cheque
VXkAFgO YO(:32S 1]>$5 1Q [T 4 pgt'H 提示要求付款to present for payment
kQwm"Z QP$nDK< 'je8k7`VA ?..i 4 见票即付持票人payable to bearer
dqD;y#/ &$m=^
i0'Xy>l Eg`R|CF 支付指定人payable to order
Yz2{LW[
K |I}A>XG 7sud/*+F :'d76pM- 已过期||无效out of date||stale
6;
5)/ q m|[\F#+C P?q
G hGed/Yr 请给出票人R/D||refer to drawer
m3xz=9Ve HZDk
<aU/! !K3i-zY 0{0;1.ZP 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
1UW s_|X! *MYt:ms oUQGLl!V F2b
m+0vOJ 文字与数字不一致words and figures differ
+R
"AA_A? t7|MkX1 s?^,iQ+tp /&D'V_Q`* 支票
j`2B}@ 2
:%/\1$3P 时间已过account closed
_kn]#^ucCe e1%rVQ(v 2f3=?YqD <Gr9^C 更改处应加盖印章alterations require initials
xw4ey<"I CgVh\4,a 09R,'QJ| rD0k%-{{ @Pxw hlxa
gI)w^7Gi 时间已过effects not cleared
OlEpid'Z ,'FD}yw4v f\h%; X =QrA0kQR 停止付款payment stopped
T@(6hEmP, cwu$TP A> KU+( YF$1 @<vF]\Ce 支票毁损cheque mutilated
=a?a@+ `Uzs+k-] :~t<L%tYF 'Z\{D*=V8 汇款||寄钱to remit||to send money
uyL72($ .=Pm>o/, /"(b.& M$,Jg5Dc 寄票供取款||支票支付to send a cheque for payment
54=}GnZN azvDvEWCQZ ]|,vCKju XDHLEG-u( 寄款人a remitter
De;, =BSp IK8%Q(.c PdR >;$1 h=hoV5d@ 收款人a remittee
rwoF}} :OHSxb>[ >[K0=nA `/c7h16 国外汇票foreign Bill
=Q@6c ab{;Z5O 9^oo-,Su_ 5QR}IxQ 国内汇票inland Bill
?hKm&B;d aJI>FTdK DK)u)?! otU@X 3<_ 跟单汇票documentary bill
m6-76ma,hi 77``8, Dft4isyt^ o5>/}wIf 空头汇票accommodation bill
#
2d,U\_ #`vVgGZ& 0X.TF n9DbiL1{ 原始汇票original bill
$
> ;a'f~ EVG"._I@ 6?O}Q7G INOH{`}Ew 改写||换新票据renewed bill
B0v|{C D{>\-]\ $iwIF7,\P +B# qu/By 即期汇票sight bill||bill on demand
HQl~Dh0DJ rxs8De (X*9w##x( =w6}\ 'X …days after date||…days after date…日后付款
q=njKC X\kjAMuW/* ANotUty;y
F,zG;_ …months after date||…months after date…月后付款
/0
_zXQyV o,J^ e_ yu=piP 0#<WOns1
见票后…日付款…days after sight||…days sight
a/34WFC dKb ^x^ V7BsE w cg{Gc]'1# 见票后…月付款…months after sight||…months sight
VxkEe z'| \ p3v#0R{ fL2^\dB; q4+Yv2e
<r 同组票据set of bills
5\&]J7( O)`Gzx*ShU o ~;M" )L >Q;' 单张汇票sola of exchange||sole of exchange
!x8kB
Di, zXjwnep ~?CS_B * {gw[%[ZM 远期汇票usance bill||bill at usance
w]}f6VlEl "
<Qm
- ~~@y_e[N#l K>$qun?5 长期汇票long bill
$,@JYLC2 7/
t:YBR L$kgK# T =6fB*bNk] 短期汇票short bill
Iqx
84
R1Yqz $# %7
/,m fq=:h\\G 逾期汇票overdue bill
{l@WCR %W&1`^Jl }qL~KA{& m2Q$+p@ 宽限日期days of grace
\+9;!VWhl z-I|h~ii NZP7r;u @+E7w6>% 电汇telegraphic transfer (T.T)
L0xsazX:x {pC\\} 50*@.!^* UhdqY] 邮汇postal order||postal note (Am.)||post office order||money order
3Soy3Xp p_r4^p\ 8+ hhdy*b T6X}Ws " 本票promissory note (P/N)
HD H %i595Ij-] ?9Ma^C;} W
GPD8. 押汇负责书||押汇保证书letter of hypothecation
e,"FnW %mu>-h ac c;^A)_/ 7gr^z)${J 副保||抵押品||付属担保物collateral security
S eOy7 7DZTQUb" JRo;(wqZ #QS?s8IrW 担保书trust receipt||letter of indemnity
4kh8W~i;/ fK"iF@=Z` x;(g dXK-&Po' 承兑||认付acceptance
/?U!y?t&@ {Xv3:"E"O .`+yo0O: wV>c" J 单张承兑general acceptance
]Zk}ZG>6 >jKjh!`)!e ^vM_kArA zofx+g\(W 有条件承兑qualified acceptance
7@3sUA_Go g>T He<;4?: M $uf:+F 附条件认付conditional acceptance
JnHNkCaU x,uBJ Yv=g^tw [T]Bf o 部分认付partial acceptance
d"GDZ[6