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。
L-J 7z+{ 会计报表statement of account
l;+nL[%` RRXnj#<g ~<
~PaP$=\ (6b*JQ^^ 往来帐目account current
[d
iUO1p Y8$Y]2 e+`LtEve0 LmCr[9/ 现在往来帐||存款额current accout
e,*E`ol
~8fy
qE$ l~_]k gzV&S5A{_ 销货帐account sales
/=o~7y g7Xjo ) )Q:.1
Hgl 5~BM+ja 共同计算帐项joint account
(T&rvE :.2Tcq j.}@ 9 }bkQr)us 未决帐项outstanding account
W DrC GPyr;FV!s ,q[a
V 6kO 0j@nOj(3 贷方帐项credit account||creditor account
o p{DPUO0 ZeB"k)FI> hmijp1u no~
Yet+<" 借方帐项debit account||debtor account
YB;q5[
2=?:(e9 k4@$vxy0 "`va_Mk 应付帐||应付未付帐account payable
S5%I+G3 6R`q{}. >0^oC[ B QB3vp4pBg@ 应收帐||应收未收帐account receivable
|IN{8 /"Z6\T9 Vn7FbaO^ p'@|Oq& 新交易||新帐new account
!Eqp,"ts7 "#ctT-g`6 Ah_,5Z@&R |o6g{#1 未决帐||老帐old account
lla ?;^, O6
:GE'S j'\!p):H Un~
}M/ 现金帐cash account
.()|0A B&g W##~gqZ/ k'(d$;Jgr e-@.+f2CC 流水帐running account
\vKKq/f V"A*k^} %I`%N2ss ,\%qERk 暂记帐||未定帐suspense account
per$%;5E" fV>
12ici OrG1Mfx&2% >GV(\In 过期帐||延滞帐overdue account||pastdue account
[?Q
U'[ !0}SZ z\kiYQ6kA n7>L&?N#y# 杂项帐户sundry account
;ZasK0 o@5zf{- I1Jh
vyd?$ bF"1M#u: 详细帐单||明细表detail account
'{
-7%>`bn aN^x ]0P!0 K{vn[} *)8!~Hs 呆帐bad account
5`3Wua Q
1:7 9 Cih~cwE =Z(_lLNmh 会计项目title of account
'xG:v)(
A0A]#=S ua8Burl7 R?Dc*, 会计薄||帐薄account-book
;WP%)Z # fe%E. }G3:QD -Uj3?W 营业报告书||损益计算表account of budiness||business report
wk@S+Q xNAa,aMM XwlF[3VbiX #Rj&PzBe 借贷细帐||交验帐account rendered
\'>ZU-V /=
i+7^ m\DI6O"u' 9sId2py]W 明细帐account stated
<J
o\RUx -ld1o+'`v! OMz_xm.UPi i^Ip+J+[ 与…银行开立一户头to open an account with
)wb&kug- n#dvBK0M Z'cL"n\9R] i2yE-sgF 与…银行建立交易to keep account with
AEw~LF2w bMvHAtp 1:j[p=Q& 1${rQ9FIF 继续记帐to keep account
M/LC:, mh :eUFe wj$WE3Y c*N>7IF, 与…有交易to have an account with
~6!TMVr 2l.qINyz ;X}!;S%K vdFP ^06 作成会计帐||有往来帐项to make out an account with
*f*o
,~8V1 Js0h lWu F4|U\,g 6^#@y|. 清算||清理债务to make up an account
=K8z8K? JIh:IR(ta _!:*&{ .?NraydwV 清洁帐目||与…停止交易to close ones account with
C#tY};t H"vy[/UcR 8;q2W
F{AX AD0pmD 结帐to close an account
~^ ^|]s3 =*'K'e>P3 b!gvvg< nm{J 清理未付款to ask an account||to demand an account
5LVzT1j| 6_a~
4_# &Z%|H>+;T '^ob3N/Y [ 结清差额to balance the account with
LmjzH@3
upefjwm W*jwf@
0 FJH'!P\ 清算to settle an account||to liquidate an account||to square an account
/^9K Zj -+,3aK<[ =H)"t:xE tO8<N'TD 审查帐目||监查帐目to audit an account
1J?x2 k=``Avp? L>>Cx`ASi N~0~1
WQn 检查帐目to examine an account
uNXKUJ V0 dHJ#xmE!pP
` Clh; qrt2BT) 转入A的帐户to charge the amount to As account
[
m#|
[% TZ>_N;jTZ tZ*z.3
\< M9dOLM. 以计帐方式付款to pay on account
p)y'a+|7 #*)X+* DD^iEhG v#`7,:: 代理某人||为某人on ones account||on account of one
K'u66%wAL us$=)m~v+ s!eB8lkcT @yxF/eeEy+ 为自己计算||独立帐目on ones own account
0.kQqy~5 _7P#?:h yf@DaIG j _p|>f<} 由某人收益并负风险on ones account and risk||for ones account and risk
}Gi4`Es DB>.Uf" /+g)J0u A2{s?L, 由某人负担for ones account||for account of one
EN/e`S$)
MFqM6_
r]lPXj(` % >}{SS 按某人指示||列入某人帐户by order and for account of one
SQ0t28N3h = k7}[!T /M@6r<2`i lN,)T%[
0- 列入5月份帐目for May account
l?J|Ip2W wD|I^y; hsE
Q6 z(JDLd 编入某中帐项下to pass to the account of||to place to the account of
*Iir/6myM 9}*<8%PSt, 3Sh#7"K3 m%[`
NP ( 寄出清算书to send in an account||to send in render an account
X$(Dem %9Y3jB",2 'BmLR{[2L e=#'rDm 支票薄cheque book
NU{
`eM
4o``t] vpL3XYs` X\
bXat+ 支票陈票人cheque drawer
v>oWk:iJP KE*8Y4#9 7f,!xh$ R!2oj_ 持票人cheque holder
R[T94U sBV})8]KM {IR-g,B 6-!U\R2Z> 不记名支票cheque to bearer||bearer cheque
GT3?)g{Z 3X#)PX9b){ wOU\&u| i
wS55o 记名支票||认人支票cheque to order
qrxn%#\XP hCFgZiH2 ?X5Y8n]y\h 6<>T{2b:(p 到期支票antedated cheque
Yp(F}<f? .QVZ! ~]LkQQ' 2?./S)x) 未到期支票postdated cheque
yhzZ[vw7k IqrT@
jgN- NPY\ >pf =/zb$d cz 保付支票certified cheque
N:nhS3N<L RjW<
H6a"K i?0+f}5<p ;.EW7`)Z 未获兑现支票,退票returned cheque
5i|DJ6 r< ~pSj
:y%CP8 DLBHZ?+! 横线支票crossed cheque
>uR0Xs;V kD.KZV 9Impp5`/B waRK$/b
( 普通横线general crossing
*s1^s;LR Z?"f#
(eEs0 c4i%9E+Af 特别横线special crossing
jS<(Oo @eOD+h' TcEvUZJ" }XcYIo#+t 空白支票blank cheque
gR\-%<42 Ww)p&don s.]<r5v7 DITo.PU 失效支票,过期支票stale cheque
l+HF+v$ |X6/Y@N bpp
{Z1/4 Y5,[udF:O 普通支票open cheque
H.=S08c3kA -{O>'9'1A ;:DDz /|MHZ$Y9w? 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
m(DJ6CSa e:uk``\ SR8)4:aKW K~6,xZlDWM 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
9Q
/t+ )F,IPAA# F :p9y_
W R!Lh~~@{( 支票换现金||兑现to cash a cheque
|9'`;4W 1XXuFa& dgp1 B\ orON)Sks 清理票款to clear a cheque
PXrv2q[5? Z`]r)z%f 3Z%~WE;I 0 *^>/* 保证兑现to certify a cheque
O3K TKL] 3LW_qX :}* $s]vZ(
H 填写支票数额to fill up a cheque
@^cR ?%A9}"q] kWMz;{I5*w zN3b`K. i 支票上划线to cross a cheque
Nbvs_>N {16]8-pe bGtS
! 'I PX/7 :D? 开发支票to make out a cheque
NXHe;G r7^oqEp
@B QCAoL.v i9k
oh3R\ 签发支票,开立支票to draw a cheque||to issue a cheque
/nWBo l, PK).)5sW |5TzRz mJNw<T4!/ 透支支票to overdraw a cheque
O;lGh1. v|Y
ut~ i z
%wozf q5xF~SQGw2 背书支票to endorse a cheque
w<&R|= 93 ItD&L
)) CuT50N;tk Ms
3Sri 请付票款||清付票款to pay a cheque||to honour a cheque
|R&cQKaQ` ?>s[B7wMp 10d.&vNw G
_-JR 支票退票to dishonour a cheque
2!Qg1hM Fs(FI\^ ~JQ6V?fucD lG5KZ[/Or 拒付支票to refuse a cheque
b.j$Gna>Q \,S4-~(:! i_
e%HG gY&WH9sp?9 拒付支票to stop payment of a cheque
Qo~|[]GE +Ly
@5y" WZM tj4/x7! 提示要求付款to present for payment
P W_"JZ [\3W_jR r
S8}(lf &WNIL13DK 见票即付持票人payable to bearer
v\o
m Y'<wE2ZL) 1ixBwnp? *#9?9SYSk 支付指定人payable to order
yV*jc`1
Tq?7-_MLC$ Z4oD6k5oc GTM@
9^ 已过期||无效out of date||stale
E#R1 [/o BjiBA 6WX?Xc]$3 ,N1pw w? 请给出票人R/D||refer to drawer
!dq$qUl/ :%_h'9Qq ]nNn"_qh ,T*\9'Q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
D"gv:RojD gBr/Y}I
>n3ig~0d vnWt8?)]^ 文字与数字不一致words and figures differ
(mplo|> _(-i46x} tA]u=-_h .'>d7 支票
~ mz X1[
0V?7'Em 时间已过account closed
VTU(C&"S aLl=L_ =l
d!=II Tm$8\c4V:* 更改处应加盖印章alterations require initials
n-g#nEc: ;d<O/y,:4 m>|7&l_ |8tKN"QG 8"TlWHF`
:}2T of2 时间已过effects not cleared
T% GR{mp ,`PYU[ &c} 2[= Ii#+JY0k 停止付款payment stopped
-(7oFOtg fw
VI%0C@ -Kw7!
=_ g 3-oKY*jO 支票毁损cheque mutilated
p( )LQT! ?gBFfi v,Zoy|Lu l[i1,4 汇款||寄钱to remit||to send money
S=W^iA6> K:A:3~I!NW L)8%*X 97 ,Y q3 寄票供取款||支票支付to send a cheque for payment
Q eN7~ J %mIdQQ, =J"c'Z>. xs
)jO+. 寄款人a remitter
I2krxLPd 7kITssVHI tt
CC]
Q YI;MS:Qj 收款人a remittee
/EJy?TON* <2fy(9y *CbV/j"P? ;.<HpDfG_ 国外汇票foreign Bill
+z0s)HU>j xB]^^NYE= R](cko= 8Q"1I7U 国内汇票inland Bill
UkXa mGoy3 u/NcX 'vYt_T q: X^V$` 跟单汇票documentary bill
g[HuIn/ t BG
9Mn 4CtWEq |lk:(~DM 空头汇票accommodation bill
8F'm#0
yY*(!^S m>3\1`ZF~< fW[RCd 原始汇票original bill
+G\i$d;St 7z&$\qu2 F@#p ;.rY`<| 改写||换新票据renewed bill
xZM4CR9]*C O<$j}
?2 2aX{r/Lc Gd'_X D 即期汇票sight bill||bill on demand
j,SZJ{ebXg <r(D\rmD
t@a&& KfPgj …days after date||…days after date…日后付款
1*'gaa&y US"UkY-\ \zwm:@lG Ed{sC[j= …months after date||…months after date…月后付款
+F%tBUY{< {t.S_|IE a, )/D_{1 FQE(qltf, 见票后…日付款…days after sight||…days sight
pSEaE9AX% Sqyju3Yp f"NWv! ITEf Q@#jU 见票后…月付款…months after sight||…months sight
=zDvZ(5 ?A24h!7 #/8
Nav :Bu)cy#/[ 同组票据set of bills
^<uQ9p^B &Vu-*? ,7DyTeMpN D~|q^Ms,% 单张汇票sola of exchange||sole of exchange
?AQA>D#W 8rFP*K9 ,H<nNBv3M e**'[3Y 远期汇票usance bill||bill at usance
#?eM
Ews >6@,L+-6r -}( o+!nl 83p8:C.Ze 长期汇票long bill
%$Xt1ub6( @v!#_%J .2_xTt q_L. Sy|) 短期汇票short bill
&p*rEs tA'5ufj*: -^;,m=4{3 =W2I0nr. 逾期汇票overdue bill
hd[t&?{= 1jAuW~ F g'{K%t4 +"JWsD(C( 宽限日期days of grace
Z!jJ93A" hJw]hVYa tw.z5 %M`zkA2]J 电汇telegraphic transfer (T.T)
>IA1 \?( E9t8SclV <]|!quY<* =NnG[#n% 邮汇postal order||postal note (Am.)||post office order||money order
qSD3]Dv" '?fGI3b~/ C@-cLk *P5/ S8c 本票promissory note (P/N)
`0w
!& RyM29uD 'YYT1H) "?W8o[c+ 押汇负责书||押汇保证书letter of hypothecation
x&m(h1h w\V<6_[vv. 8YgRJQZ! x") Bmw$ 副保||抵押品||付属担保物collateral security
%|f@WxNrU :<0lC j kGakdLl H`Zg
-j` 担保书trust receipt||letter of indemnity
PlgpH'z4$ J~ +p7S Ad>@8^ !1]jk(Z 承兑||认付acceptance
322-'S3< hewc5vrL ]gF=I5jn] 0m\( @2E 单张承兑general acceptance
/+. m.TF A 2
\3.3 [D?d~pB V>UlL&V 有条件承兑qualified acceptance
8=
82x ~3-+~y=o~ R?N+./{ 98uMD 附条件认付conditional acceptance
q
w)Ou]L= 6{g&9~V <;jg/ +@7c:CAy( 部分认付partial acceptance
YdB/s1|G