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。
wK8/`{B9 会计报表statement of account
f.Y9gkt3d @Z$`c{V< 6T6 S9A*nT 8kZ~ 往来帐目account current
aubmA0w a,Gd\.D \Cx)
~bq< 1jZ:@M: 现在往来帐||存款额current accout
H)g:< $[VeZ- cvn4Q- ^ oF/5mh__(K 销货帐account sales
NLDmZra p},6W,f 7>-y,?& %UJ!(_ 共同计算帐项joint account
,x5`5mT3 ]ABpOrg @aR! -} 'e-Nt&; 未决帐项outstanding account
Cna@3)_ 7BCCQsz
< ZTG*| 1Giy|;2/ 贷方帐项credit account||creditor account
Du>dTi~ Gy[;yLnX jIMaPT iV#JJ-OBq 借方帐项debit account||debtor account
5EIhCbA &P
t| -tT{h4 p#.B Fy 应付帐||应付未付帐account payable
U{D ?1tF '#<?QE!d2 TyMRm M;W{A)0i1 应收帐||应收未收帐account receivable
aKaqi}IT !lE
(!d3M ]+[ NX)= ,[+ 新交易||新帐new account
.LafP}% AO;`k]0e D8_m_M|P zdn e2 未决帐||老帐old account
'DF3|A], ,
j,[4^ yhEU*\: ;9c3IK@ 现金帐cash account
Z~g~,q kgK7 T lfu1
PCe5 -;T>4B= 流水帐running account
+8[h& 6+IOJtj BW:&AP@B
,KkENp_ 暂记帐||未定帐suspense account
Kv+E"2d {Cs
~5jYz 7&NRE"?G %-]j;'6}cX 过期帐||延滞帐overdue account||pastdue account
qsFA~{o. 5<4njo?k T~ Jl{(s9) r0QjCFSF= 杂项帐户sundry account
/{7x|ay] i>T{s-3v ZcX%:ebKS e }/c`7M
详细帐单||明细表detail account
u4$d#0sA KK]AX; 6\O4R s;}';# 呆帐bad account
2DTH|Yv m*P~X*St H` Q_gy5Z( ]G&?e9OA 会计项目title of account
B/E1nBobC *~ 4uF 3w{4G<I 5#d"]7 会计薄||帐薄account-book
r
f;R"Uc F#4?@W (5-"5<-@R N3vk<sr@ 营业报告书||损益计算表account of budiness||business report
2K,
1wqf' }?*:uf z^~uq: @[zPN[z. 借贷细帐||交验帐account rendered
BAmH2" $q.8ve0&^ }5OlX .XLe\y 明细帐account stated
kp<9o!?) ICq;jf ML d7Q. 'cyQ jc;&g)Rv 与…银行开立一户头to open an account with
l:Ci'=
Jd1eOeS a<!g*UVL0M sF_.9G)S0 与…银行建立交易to keep account with
d^]wqn pf }}grJh>tGg AP3SOT3I 3zWY%(8t4? 继续记帐to keep account
6g akopZO BT d$n!'$n LfOGq%& aH"tSgi 与…有交易to have an account with
Vl^jTX5N $6fHY\i#R axU!o /m> .h~)|"uzW 作成会计帐||有往来帐项to make out an account with
zRvYN h]@Xucc HaB=nLAT =5dv38 清算||清理债务to make up an account
c~RElL BAoqO
Xv Dvd.Q/f v~ uwQ&AH 清洁帐目||与…停止交易to close ones account with
Ku,Efr [`ttNW(_ :Oq!.uO >Cd%tIie* 结帐to close an account
pVbX#3 8l!S<RA *#UDMoz< -fUz$Df/R 清理未付款to ask an account||to demand an account
6mRvuJ% Mv4JF(,S %5F=!(w puXJ:yo( 结清差额to balance the account with
y0(k7D|\ #B+2qD>E %K ]u" iy$]9Wf6=@ 清算to settle an account||to liquidate an account||to square an account
/#>?wy<s~ /jj}.X7yH C8&)-v| 4,$x~m`N 审查帐目||监查帐目to audit an account
zT_{M
qY Z8'uZ#=Yw o`RTvGXk uY
"88| 检查帐目to examine an account
PFEi=}Y@(( MIt\[EB $:
Qi9N NO* 1km[# 转入A的帐户to charge the amount to As account
P\N`E?lJL 7z%zXDe~T[ u{>
5 Hk6Dwe[y 以计帐方式付款to pay on account
^=R>rUCmv Z71"d" )QI]b4[ uv_*E`pN~ 代理某人||为某人on ones account||on account of one
_v2FXm 4qyL' \d[ 5vP*oD zyCl`r[} 为自己计算||独立帐目on ones own account
xTAC&OCk^[ "F%cn@l G e~&Ble fep#Kb%"e 由某人收益并负风险on ones account and risk||for ones account and risk
S4?ssI QKOo
#7 n$b/@hp$z }GGFJ" 由某人负担for ones account||for account of one
A E7>jkHB
W"wP% YToRG7X# 5jYRIvM[Q~ 按某人指示||列入某人帐户by order and for account of one
3s>&h-E `+*
M r ~9'VP}\ PeE'#&wn 列入5月份帐目for May account
YtIJJH Uyi_B.:` ]
YQ*mvI] 7 v`Y*D 编入某中帐项下to pass to the account of||to place to the account of
:5CwRg -4hX-
},[j+wx XM8C{I1 寄出清算书to send in an account||to send in render an account
40q8,M
c]xpp;% ] U<#i\4W =|?w<qc 支票薄cheque book
zo
]7# 6dg[ k (
R !-2S(8 支票陈票人cheque drawer
"$Rl9(} 0Y"==g+>f U15Hq*8Z ~'T]B{.+J 持票人cheque holder
W:0@m^r b5H[~8mf Jnv91*>h8 nTYqZlI, 不记名支票cheque to bearer||bearer cheque
,L_p"A nGyY`wt&Rg Em
_miU ;%U`lE0 记名支票||认人支票cheque to order
v3aiX \6@}HFH ]HCt%5 x28Bz*O 到期支票antedated cheque
Iem* 'r
?f &*mp &|9?B!,` {OQ sGyR? 未到期支票postdated cheque
uYO?Rb&} _;0:wXib= Dy8Go4 "w_(p|c m= 保付支票certified cheque
zHx
?-Q&3 kuUH2:L u,'c:RMV
I#9K/[ 未获兑现支票,退票returned cheque
1uD}V7_y" (S(=W G Uvz9x"0[u 1lx\Pz@ol 横线支票crossed cheque
JXvHsCd? *!nS4[d 9`vse>,-hg (T`x-wTl 普通横线general crossing
oM< &4F 7f
7*id 9Uk9TG 5 U;{VL! 特别横线special crossing
T>LtN Xv'64Nc!; sb8SG_ c. Wc+ e>* 空白支票blank cheque
$Y ]*v)}X OO\UF6MCU '3<YZWS B|!YGfL 失效支票,过期支票stale cheque
[c3hwogf: h3JIiwv0! e4?}#6RF Lqz}h-Ei 普通支票open cheque
`%rqQnVB Ou,B3kuQ+ vO"AJ`_ O-: ~6A 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
uRUysLIw 1_<'S34 ^mG-O iaPY>EP1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
NEK;'"~ H,zRmK6A% WRD^S:`BH dyu~T{ 支票换现金||兑现to cash a cheque
z+wBZn{0I 33
N5> } 3pl.<;9r mT\] 清理票款to clear a cheque
iUSs) []H> h`jtmhoz ~/gqXT"> 9#pl BtQ** 保证兑现to certify a cheque
gKBcD\F
VE{t]>*-u a*??! (8{h I 填写支票数额to fill up a cheque
tohYwXN KS%xo6k. IWKQU/l! o2Z#
5- 支票上划线to cross a cheque
+/AW6 Y$%Ze]~ Q2iu}~ MbjH\XRB 开发支票to make out a cheque
][#]4_ "z7.i{
6i>xCb My=p>{s 签发支票,开立支票to draw a cheque||to issue a cheque
.!=2#< N<O^%!bu R pGUrYik4 7FfzMs[\e 透支支票to overdraw a cheque
&e2") 4oh Z?1.Y7Npr p6I@o7f -,}f6* 背书支票to endorse a cheque
lZE x0 "EHwv2Hm> Z\`uI+` o^5xCK:Oi2 请付票款||清付票款to pay a cheque||to honour a cheque
C#vU'RNpl hb[K.`g }J"}poB: <C]s\"o-` 支票退票to dishonour a cheque
8"RX~Igf QnVYZUgJeV >a@-OJ.yOk mWCY%o@ 拒付支票to refuse a cheque
|)yO]pB: 1j3mTP XeJx/'9o{ l.Qj?G 拒付支票to stop payment of a cheque
@
L?7`VoE zTm&m#){3A s#-`,jqD %A:<rO85o 提示要求付款to present for payment
7n}J}8Y*U2 "J3@Z,qW jQ(qaX&
y
kwS-e 见票即付持票人payable to bearer
R\
<HR9
r qAHQZKk c$bb0J% 9;sebqC? 支付指定人payable to order
p.gi8%f` 7_ZfV?
. VuPa'2 YN.rj-;^+ 已过期||无效out of date||stale
vRYfB{~ M7BJ$fA0E LoqS45-) d
0$)Y|d> 请给出票人R/D||refer to drawer
;| )&aTdH J*5 )g tNG0ft%a -Wb/3X 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Y Dq5%N` MXq+aS{ ][I}yOD70 o{37}if 文字与数字不一致words and figures differ
edx-R-Dc-1 pa`"f&JO _>S."cm}!k ,n-M!y 支票
DUF
fk6#X}
~K&ko8 时间已过account closed
;r B2Q H] 7%b?[}y4 *G7/ 6f v{?0| 更改处应加盖印章alterations require initials
,Hlbl}.ls 4l <%Q2 ,73J# Mxc0=I'a &O/;YGEAB
h;u8{t" 时间已过effects not cleared
<]2X~+v W]}y:_t4 :D\M.A ?>92OuG%W? 停止付款payment stopped
yM`J+tq om@GH0o+ BGh1hyJ8d eG55[V<! 支票毁损cheque mutilated
ABuK`(f. IlJ!jq VJ8cls< |08b=aR6ro 汇款||寄钱to remit||to send money
^`XQ>-wWue outAZy=R; IH(]RHTp% ue"?n2 寄票供取款||支票支付to send a cheque for payment
Ka%u#}; C @3a/<6m G6]W'Kk TmZsC5 寄款人a remitter
E4idEQ}H $Y&
8@/L >rJ9^rS Kx==vq%39 收款人a remittee
+ :4
F@R {]-AuC2E/0 %Bn"/0, <]1Z 国外汇票foreign Bill
BC.~wNz6 E]Dcb*t X`
r~cc .K%1{`.| 国内汇票inland Bill
$2I^ ;5r[ @#m@ . di$\\ Ah m3[R 跟单汇票documentary bill
4}-{sS}MP wyWe2d mu`:@7+Yp }^3CG9% 空头汇票accommodation bill
r I)Y
W0 4OX|pa t,H=;U# ($s%5| 原始汇票original bill
$o}Ao@WkO Ilf;Q(*$>> W@S>
#3, Dfz3\|LJ 改写||换新票据renewed bill
\MhSIlM# A><w1-X&=o JO3"$s|t :qlcN @_ 即期汇票sight bill||bill on demand
DD$YMM b&]_5 GGc P)D2PVD
%#
M=qP …days after date||…days after date…日后付款
:xwyE(w L F<{/c9, <yNu/B.M k9Pwf"m|]( …months after date||…months after date…月后付款
_`|te|ccF KAkD" (! Q6qIx=c4 <?8aM7W7 见票后…日付款…days after sight||…days sight
2&b?NqEeZ ,76xa%k(U| SHcFnxEAIH `|rF^~6(dR 见票后…月付款…months after sight||…months sight
NQ&\t[R[ r3OR7f[ mc
FSWmq ^mp#7OL 同组票据set of bills
"/ 9EUbca T5<851rH (D5sJ$&E@\ Xg4iH5!E 单张汇票sola of exchange||sole of exchange
:o"9x,
xa"8"8 uE'O}Y95 arWP]%E0W 远期汇票usance bill||bill at usance
[uLwr$N<%L %:S4OT8]
f$y`tT %o @y ImR+^.7 长期汇票long bill
uCB>".'kM ahoXQ8c:\} Ga$ J7R _A/q bm 短期汇票short bill
fV(WUN+
,h<xL- NNgpDL* ?zP/i(1y 逾期汇票overdue bill
B=d
:r Tf*DFyr fFe{oR
|d)*,O4s 宽限日期days of grace
L^E#"f 3bN]2\ % S vfY { iZ( U] 电汇telegraphic transfer (T.T)
93[
&' 7B@1[ 3QF/{$65! o'?[6B>oj 邮汇postal order||postal note (Am.)||post office order||money order
G(;
hJ'LT v?
Ufx &02I-lD4+ FL|\D 本票promissory note (P/N)
f`W)Z$fN5 Kj{(jT S*3*Q l* o)2KQ$b>Q 押汇负责书||押汇保证书letter of hypothecation
Q94Lq~?YF jY1^I26E H_nIlku ^ h?]$P 副保||抵押品||付属担保物collateral security
;R[w}#Sm tv 7"4$T "xduh3/~= FGey%:p9$ 担保书trust receipt||letter of indemnity
t6C2DHh7$ 8\VP)<< Kt5k_9 mDdL7I 承兑||认付acceptance
;O~k{5.iS 4.e0k<]N` UbDpSfub )R^&u`k 单张承兑general acceptance
Q)[DSM 0&$,?CL?
UFzC8 /6{P
?)]pE 有条件承兑qualified acceptance
$n=w zI.%b7wq 3j7Na#<tL3 <8iu :nR 附条件认付conditional acceptance
{oftZXwf s1>d)2lX ){I!orQ aoHAB
<.C 部分认付partial acceptance
1:;S6{oQ