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。
#^Dc:1, 会计报表statement of account
T
^a {#B mm=Y(G[_%y Xl6)& qD\%8l.]Z 往来帐目account current
71tMX[x 9ok|]d P A*pihBo7 | 4I x2GD 现在往来帐||存款额current accout
|Z;wk& .;tO;j|6 7/vr!tbL`p 1#qCD["8 销货帐account sales
YeJ95\jf 7o
z(hO~ t%z7#}9$ =DxJt7J1 共同计算帐项joint account
)
Q=G& V8Q#%#)FHe W7A'5 !BEOeq@2. 未决帐项outstanding account
)C2d)(baEJ b=T+#Jb l``1^&K p2~Q 贷方帐项credit account||creditor account
dr6 dK (&MSP %Y Rg1UKY CES FkAj~ 借方帐项debit account||debtor account
lO $M6l
)+t5G>yKK J-PzI FWd ^z&xy41#B 应付帐||应付未付帐account payable
E2*"~gL^, N2&aU?`e 3}:pD]`h g&0GO:F` 应收帐||应收未收帐account receivable
GPx S
.& /1li^</|p` el|t6ZT* 2Bjp{)*
新交易||新帐new account
l!AZ$IV JNp`@`0V sf*SxdoZU $PS5xD~@ 未决帐||老帐old account
NuO>zAu T (2,iG8 peqFa._W Ic=V: 现金帐cash account
$g$`fR
)
UiZ61lw *VlYl" e4)gF* 流水帐running account
w|nVK9. @J<B^_+Se Na~_=3+a fA,+qs 暂记帐||未定帐suspense account
FY|x<-f a+~o: 5 >Ed^dsb& Zj7XmkL 过期帐||延滞帐overdue account||pastdue account
xY'g7<})$ GO)rpk9 BkZ%0rw% Mc}x]j`f 杂项帐户sundry account
Uqpvj90sw a;S^<8 sMS`-,37u &"kx(B 详细帐单||明细表detail account
o7T|w~F~R <C>i~<`d G2^DukK. nDOIE)# 呆帐bad account
Y@4vQm+ ]Cz16e&=2 a
2rv4d= _N:h&uw 会计项目title of account
l46F3C| kxmS L,D>E OWjZ)f/ 会计薄||帐薄account-book
p_AV3
)g --=w3 }6bLukv CbHNb~ 营业报告书||损益计算表account of budiness||business report
\Cs<'(= @iRVY|t/ `SwnKg <di_2hN 借贷细帐||交验帐account rendered
(
7?%Hg !:t9{z{Ixg b
tu:@s8ci HxM sH5; 明细帐account stated
,![=_ d 'MUrszOO.e CN=&Je%I \$C4H 与…银行开立一户头to open an account with
:65HMWy. V"p<A EDo@J2A ifs
*-f 与…银行建立交易to keep account with
yx2.7h3 ffM(il/2 AVr!e
]1&9~TL 继续记帐to keep account
&FrB6y OVyy}1Hx * jK))|% &XsLp&Do2 与…有交易to have an account with
_o.Z`] ^PQV3\N ]CZLaID~
>D/~|`=p 作成会计帐||有往来帐项to make out an account with
z\tJ~ OkZ! ZS
h X6.O; ElXe=5L\# 清算||清理债务to make up an account
'u[o`31. (g m^o{ 5G!U'.gr hzLGmWN2j8 清洁帐目||与…停止交易to close ones account with
:6?&FzD` hPxI&
:N [bv@qBL @WHd(ka! 结帐to close an account
? sW`**j @'*#]YU8 #0u69 ^,K.)s 清理未付款to ask an account||to demand an account
k_n{Mss'9 dCP Tpm ! |h2&tH PAwg&._K 结清差额to balance the account with
0NtsFPO o'7ju~0L [\9(@Bx ]zU<=b@ 清算to settle an account||to liquidate an account||to square an account
A9UaLSe iwJ-<v_:h P$/A! r E$tk1SVo 审查帐目||监查帐目to audit an account
[7 `Dgnmq s| r7DdI ^3|$wB= Zf
v(\SI 检查帐目to examine an account
8.Ef 5-m HoE.//b Gu`Vk/& 'uACoME@ 转入A的帐户to charge the amount to As account
b*F~%K^i$ rg^\BUa-W, zXPJ;^Xxa Qz) 8eIO: 以计帐方式付款to pay on account
l;}7A,u UUf1T@- `$Fl gp0P *7;*@H*jd 代理某人||为某人on ones account||on account of one
qV8\/7'A0a N E2sD $;i$k2n: }t
D!xI; 为自己计算||独立帐目on ones own account
L+rySP 5m USh3 `V):V4!j), 8^/Ek<Qb| 由某人收益并负风险on ones account and risk||for ones account and risk
6a]f&={E D2%G.z 1X"H6j[w <6b\i5j 由某人负担for ones account||for account of one
vYR=TN=Z4
renmz,dJ, 7cmr
*y m)|.:sj 按某人指示||列入某人帐户by order and for account of one
0SCW2/o8 [^d6cMEOlc W[X!P)=w] #D LT-G0 列入5月份帐目for May account
%{~mk[d3 9g&)6,< oj(A`[ y)^CDe2xU 编入某中帐项下to pass to the account of||to place to the account of
AV[P QI kYA'PW/[) .A"T086 qe6C|W~n 寄出清算书to send in an account||to send in render an account
OwiWnS< C*y6~AYN# QV'3O| n?e@): 支票薄cheque book
]i,Mq W`/jz/ +ersP@G ? W2I1HEy 支票陈票人cheque drawer
H&yFSz}6a =M
u'+,dT MY?O/,6 z)W#&JFF 持票人cheque holder
d%
_78nOh" z@%/r~?| i^sDh>$J i_9Cc$Qh< 不记名支票cheque to bearer||bearer cheque
zN)|g 7<QYT+6xV _]=TFz2O !|Xl 8lV` 记名支票||认人支票cheque to order
(ju
aDn) {*<O"|v 8!&ds~? lN)Y 到期支票antedated cheque
rtYb"-& =hugnX<9 jsqUMy- ^`TKvcgIc 未到期支票postdated cheque
D,GPn%Wqi h$aew63 @
\6nXf "S B%02 保付支票certified cheque
J:~[j n&YW".iG 6_9:Eb=^v! 8tT&BmT 未获兑现支票,退票returned cheque
iJdrY6qd y,y/PyN) \'It,PN x
tYV" 横线支票crossed cheque
yd0=h7s e}](6"t`5 &e HM#as ~C/Yv&58 普通横线general crossing
RWh9&O:6' M!&_qj&N, ;"d ,~nLn ;<bj{#mMv 特别横线special crossing
kwDh
|K Nh1e1m? &prdlh=UE ]/ZA/:Oa+ 空白支票blank cheque
$tD
CS cotxo?)Zv B&4f
Ypn Xb(CH#*{z 失效支票,过期支票stale cheque
HQ|o%9~ F.~n
bxd3
TZ&4 普通支票open cheque
JAGi""3HG xecie
C r3+<r<gs + AcKB82 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
q:`77 T@K7DkP@ 45Nv_4s
K;<NBnH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Lf,CxZL5 ]+}ZfHp VZT6;1TD$8 m%e^&N#%6r 支票换现金||兑现to cash a cheque
3o+KP[A qy7hkq.uX 9]]!8_0=r hw&ke$Fg# 清理票款to clear a cheque
b{~fVil$y XysFwi egZyng
pB JwN}Jm 保证兑现to certify a cheque
nuf@}W>y ]^iFqQe +G*"jI8W tyc8{t#Z 填写支票数额to fill up a cheque
);Tx5Z} 3+CSQb8 ?8Hn{3X
/M0l
p 支票上划线to cross a cheque
Nj0-`j0E MZCL:# R'*<A3^ f|-
m ^/y 开发支票to make out a cheque
r5f^WZ$- IV)^;i I#i?** J}x>~?W 签发支票,开立支票to draw a cheque||to issue a cheque
AkxH r/UYC"K3 3x04JE3! o `b`*Z 透支支票to overdraw a cheque
[NQmL=l +:Lk^Ny \w{@u)h WuBmdjZ 背书支票to endorse a cheque
>pgQb9
T+_ ?"()>PJx >nc4v6s whV&qe;sw 请付票款||清付票款to pay a cheque||to honour a cheque
E"Zb
};} M%7`8KQ 1Z\(:ab13 77+
|#<J 支票退票to dishonour a cheque
D~cW
]2 ;l$9gD>R *6NO-T; - qIB>6bv#x 拒付支票to refuse a cheque
x}v1X`6b *y)4D[
z- K|`+C1! V]r hr 拒付支票to stop payment of a cheque
`2>XH:+7F uZ@-e|qto EC<5M5Lc >g>?Y G 提示要求付款to present for payment
BqQ] x'AF r])Z9bbi %_
>Tcm= 66/Z\H^d 见票即付持票人payable to bearer
I|H,)!Z D0f*eSXE{ DNmb
[ zT$0xj8 支付指定人payable to order
`tX@8| `GP
Q((la Ud$Q0m& ~D*b3K8X 已过期||无效out of date||stale
D)y{{g*Lnm ^)|&| 5
f8"j$Az GaHA% 请给出票人R/D||refer to drawer
=D{B}=D\IM -<|Y 1PQ q1H~
|1 w %;hl#s 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
pG(Fz0b{ RV}GK
L>gn ooY\t + J`W-]3S# 文字与数字不一致words and figures differ
4e}{$s$Xx 2@sr:,\1 +)zDA:2Wa" JfbKf~g 支票
%Mh Q
XjxPIdX_H 时间已过account closed
^/k, =9^Q"t4
&2Q*1YXj U7E 更改处应加盖印章alterations require initials
*_PPrx5
C>4UbU TiQ^}
5~M 7^Na9]PY NIaF 5z
3B;}j/h2 时间已过effects not cleared
@^'$r&M \2j|=S6 %Z7%jma |gW
停止付款payment stopped
V'j@K!)~xR nx B32 +ZclGchw mW~P!7] 支票毁损cheque mutilated
qJ
9
5 ;Xyte , |l@j% U-eI\Lu 汇款||寄钱to remit||to send money
y+A{Y Y87XLvig} p-,Iio+ 3 "Yif 寄票供取款||支票支付to send a cheque for payment
U;
pe: 'l|R5 =-Nsc1& ~p\n&{P0 寄款人a remitter
mB`D}g$ vr 4O8# q? 9GrwL8F 7TpRCq# 收款人a remittee
=*O=E@]
T9?54r IC/Q [Tp%"f1 国外汇票foreign Bill
#9\THfb Oc~aW3*A( oNIFx5*Z s/t11; 国内汇票inland Bill
*T1~)z}j< UOt8Q0)} B?3juyB`-- I+"
lrU 跟单汇票documentary bill
4H-j
.|e |1Hc& h55>{)(E . :a<2sp6 空头汇票accommodation bill
#ib^Kg aMJ;bQD
6,+nRiZ 2+:'0Krc 原始汇票original bill
Xa,\EEmQ bi$VAYn.^ Ly>OLI0x_ ?Ht=[ l= 改写||换新票据renewed bill
e:E#
b~{ |')-VhLLK k ZxW"2 ]Ik%#l.G_ 即期汇票sight bill||bill on demand
0
iRR{a< Hb!6ZEmN% bX2"89{
{/|qjkT&W …days after date||…days after date…日后付款
($>XIb9f /:p8I6; ,{KCY[}| $r79n- …months after date||…months after date…月后付款
N4wA#\- _a5(s2wq+ MhxDV d p3yU:q#A 见票后…日付款…days after sight||…days sight
S
GM!#K OCK>
%o$[ jg_n 7 Uu'dv#4Iw 见票后…月付款…months after sight||…months sight
|=5/Rax^ Z 0*%Rq >qh?L#Fk X+l'bp]Ry 同组票据set of bills
/S~m)$vu ~pz FZ7n4 ~xDw*AC- %|+E48 单张汇票sola of exchange||sole of exchange
yZ3nRiuRT o@k84+tn( R#eg^7HfX j@| `f((4 远期汇票usance bill||bill at usance
LchnBtjn LM"y\q ] v>mn/a aE/D*.0NI 长期汇票long bill
8l>CR#%@C `.v(fC AGq>=av
v JhX=l-? 短期汇票short bill
o2uj =Gnx >NM\TLET~ jd:B \%#![ P8I*dvu _ 逾期汇票overdue bill
>/^#Drwb!i -F1-
e+= &.N$ '{[),*nC n 宽限日期days of grace
rU2iy"L nE|
@IGH >M;u*Go`QO L*JPe"N-e 电汇telegraphic transfer (T.T)
I%lE;'x ,pt%)
c 7r
0,>
3" n&Yk< 邮汇postal order||postal note (Am.)||post office order||money order
_*6v|Ed? :&w{\-0{ m,_d^ Q0cRH"!: 本票promissory note (P/N)
A6"Hk0Hf Ph,-sR #A<P6zJXR g,kzQ}_ 押汇负责书||押汇保证书letter of hypothecation
#"f'7'TE HY}j!X
p{Sh F. >e&