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。
='kCY}dkO 会计报表statement of account
n9&fH It/'R-H $/Q\B(X3 m$_l{|4z 往来帐目account current
.7Qqs=Au d<OdQvW. N|)e {|k >{Mv+ 现在往来帐||存款额current accout
N,9~J"z #;8VBbc\^ 'cS| BT o%lxEd r 销货帐account sales
pg,JYn H[pvC=O= RlvvO p_n$}z 共同计算帐项joint account
V{>;Z vj1R vzSjfv /u]#dX5 c(8>oeKyD 未决帐项outstanding account
X[w]aJnAr k{X+Y6'ku 5HbJE' oLlfqV,|L\ 贷方帐项credit account||creditor account
;cL+=! l&W:t9o ^a3 (QKS {uZ|Oog(p 借方帐项debit account||debtor account
!]mo.zDSW5 0%\fm W j {4[dHfIy Mt{cX,DS 应付帐||应付未付帐account payable
i,Jz7OX Ya<KMBi3 "=40%j0 K'"s9b8 应收帐||应收未收帐account receivable
J-
l[dC K!>3`[:I" w*@9:+ X9" T(` 新交易||新帐new account
W S9:*YH Q>w)b]d~c /K+;HAUTn f::^zAV
未决帐||老帐old account
:m'(8s8 67Tu8I/r hOIg7=v wc}x
[cS 现金帐cash account
v=uQ8_0~N _ qQ :
G^4/A_ U&$I!80. 流水帐running account
oOXJ7|n %.uN|o&n 0U.Ld: l<"B[ 暂记帐||未定帐suspense account
xAn|OSe Ia^/^> `C6,**`R$k cZWW[i 过期帐||延滞帐overdue account||pastdue account
t[ b(erO' b4ke'gx VWCC(YRU|$ 7
X~JLvN 杂项帐户sundry account
\naG \IR$~ =7-kD3 %uP/v\l 详细帐单||明细表detail account
+$^[r dW^#}kN7V eo"XHP7ja p1z^i( 呆帐bad account
RC/&dB }4Gn
$'e G%%F6)W ~~ty9;KYL 会计项目title of account
c8cGIAOY) FQMA0"(G$ itO1ROmu "MOmJYH 会计薄||帐薄account-book
D@iS#+22 }L5;=A']S :{xu_"nYr <S@2%%W 营业报告书||损益计算表account of budiness||business report
lg jY\? `3UvKq
e #Pq6q.UB rV
I-Yb 借贷细帐||交验帐account rendered
xz/G$7q7 ,=}+.ax F2=#\
U$ lWU? R 明细帐account stated
XToYtdt2 \'nE
{ ~^eC?F(
.ityudT< 与…银行开立一户头to open an account with
??P>HVx UW
BR5 DJ NM=v xSjs+Y;Mu 与…银行建立交易to keep account with
79M`?xm !AL?bW LS1}j WU! pkA(\0E8 继续记帐to keep account
ZpU4"x> 4f,%@s)zn YccD^w[`B O@KAh5EB 与…有交易to have an account with
;cWFh4_ NVo=5 \OF"hPq RXbZaje$ 作成会计帐||有往来帐项to make out an account with
}9&~
+Q2 |F>'7JJJ eN
I6V/\` }Q>??~mVl 清算||清理债务to make up an account
zeHs5P8}r p\,PY cz*Z/5XH >K;C?gHo 清洁帐目||与…停止交易to close ones account with
Hh<}~s uTUkRqtD! p4wXsOQ} ,N5-(W 结帐to close an account
sMqAuhw$. rIF6^? Y!nE65 &1Idv}@! 清理未付款to ask an account||to demand an account
nSV
OS6 [,p[%Dza ucC'SS cH\.-5NQ 结清差额to balance the account with
t[ ^68] 5?4jD]Z ^T/d34A;SP 62%=%XD 清算to settle an account||to liquidate an account||to square an account
/=ro$@ FFqqAT5 c27A)`
q:ZF6o`Z83 审查帐目||监查帐目to audit an account
o%=OBTh_
Q68q76 gS4@3BOw&. '0>w_ge4 检查帐目to examine an account
Q+'QJ7fw'| VE5M}kDCZ RI
jz7ZG V,)bw
转入A的帐户to charge the amount to As account
Qf}b3WEAI ey>V^Fj Aaq!i*y &'-ze,k} 以计帐方式付款to pay on account
Kr'5iFK7 o72G oUfs jO#
5ZhG Qyoly"b@ 代理某人||为某人on ones account||on account of one
%JC-%TRWK StJ&YYdD q}mQm'
Fm3B8Int 为自己计算||独立帐目on ones own account
fPW(hb; "]C$"JR `-L{J0xq eE/E#W8 由某人收益并负风险on ones account and risk||for ones account and risk
7Z+4F=2ff &}G2;O}3 R3SAt-IE SiyZq" 由某人负担for ones account||for account of one
CPCjY|w7
0]3 #3TH Ec^x jNa'l<dn] 按某人指示||列入某人帐户by order and for account of one
yH0BNz8V
LD~/* VMZ"i1rP nT.2HQ((Xg 列入5月份帐目for May account
n2$(MDdL` S~mpXH@ se1\<YHDS
s*k[Fbi 编入某中帐项下to pass to the account of||to place to the account of
AF}6O(C~ A[@xTqs{{ CHqRCQR. #sK:q&/G` 寄出清算书to send in an account||to send in render an account
[80L|?, * B~oc.sg t_PAXj ~a^"VQ5]ac 支票薄cheque book
JC6Bs`=s~ 2/K38t'- &xG>"sJ 451TTqc 支票陈票人cheque drawer
m4.IaBn/ %\5d?; Ne)H*DT u"*@k^}( 持票人cheque holder
9K\A4F} n9}3>~ll k/&~8l.$ ]YP J.[n 不记名支票cheque to bearer||bearer cheque
%B&y^mZv*\ >:s#MwIwm Ungex@s_ `J%iFm/5* 记名支票||认人支票cheque to order
&"(xd@V)]A [YQVZBT|{ Z9MT,
" u/5^N^@^ 到期支票antedated cheque
zoUM<6q 2nL[P#r dVh* a y my/`% 未到期支票postdated cheque
Lb2bzZbhx DeTx7 i0 p_x@FA( DdY89R 6 保付支票certified cheque
Z Sj[GI TmZ%
;TN L{py\4z'_ lLq:(zMH 未获兑现支票,退票returned cheque
^gY^I`"e6 sOegR5?; BB&7VSgc- /1F5khN 横线支票crossed cheque
uTgvMkO s}NE[Tw "enGWIH
HAof,* h$ 普通横线general crossing
Z%]s+V)st j:
)"s_ 5 *8V4ca u|v2J/_5Y 特别横线special crossing
$IZ02ZM$ ~(( '1+ jA&ZO>4 n-/{H4\ 空白支票blank cheque
2$)xpET Z2HH&3HA A2fc_A/a I\%a< 失效支票,过期支票stale cheque
`1AVw]k 8|5ttdZ F}/tV7m '<}N`PS#N 普通支票open cheque
sop*?0 ak:Y<} >l<`)4*H Ev
adY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`eD70h`XK &:K!$W _$g2;X > 6:Fb>|]*PY 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?X'm>R. @ k/6Qwb# n};:*N!
v MLbmz\8a 支票换现金||兑现to cash a cheque
?pE)K<+Zkf }@Ap_xW 4=BIYC"Lu ""0 cw 清理票款to clear a cheque
fi|k) >iZ"#1ZL2O |"j{!Ei 7gX#^YkE+k 保证兑现to certify a cheque
Ol%KXq[ uq.!{3)8 K{]9Yo }:04bIaV 填写支票数额to fill up a cheque
{`-f<>N3 'AU:[eyUV XfYMv38( =tk O^ 支票上划线to cross a cheque
$,@PY5r ';>]7oT` <D_UF1Pk 5]-q.A5m 开发支票to make out a cheque
LqZsH0C No|T#=BZ[ S2;u!f aEL^N0\d 签发支票,开立支票to draw a cheque||to issue a cheque
ZOAHM1ci 4l2/eh]Hc( xF/u('A <5 ? 透支支票to overdraw a cheque
*n"{] tj^> -nHt6AbqP zs=[C+Z\ y
H9(ru 背书支票to endorse a cheque
uZ1b_e0SGu tL>c@w#Pv "j2th. %0y_WIjz 请付票款||清付票款to pay a cheque||to honour a cheque
i9RAbt Q} PLb[U(~ o)V@|i0Js MWl2;qi 支票退票to dishonour a cheque
4X}.aZO&b fk6`DUBV
NFsCq_f y#B4m`9 拒付支票to refuse a cheque
3J3Yt`
hw @)W d-rqZn} "mtEjK5 拒付支票to stop payment of a cheque
&1 BACKu aVE/qXB VUneCt% xlP0?Y1Bl 提示要求付款to present for payment
}!`_Bz: X_\$hF ,pTj'I "9^OT 见票即付持票人payable to bearer
~LfFLC G`oY(2U )` ^/Dj; Fd1t/B, 支付指定人payable to order
KHTR oXt ;"9$LHH* .FdzEauVc W6A-/;S\ 已过期||无效out of date||stale
Gf->N
`N CZzgPId%x kM;}$*? sqv!,@*q 请给出票人R/D||refer to drawer
EJid@ d(_;@%p1X N|3a(mtiZ' U&'Xs
z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
sPP(>y( \ J5zKwt @TraEBJGL \hO}3;*& 文字与数字不一致words and figures differ
mD_sf_2> C9j3|]nyL r}4 bCg)PJuB 支票
IQ $
/|b/
K&{ruHoKB 时间已过account closed
-%_v b6u @#>YU peZ'sZ 6 *JA0Vs5 更改处应加盖印章alterations require initials
6sQY)F7p L$3
{L"/ zLSha\X }08Sv=XM mcb|N_#n/
3>#io^35 时间已过effects not cleared
l,k.Jo5 Yc-gJI*1 QR\2%}9b 8=,?Bh". 停止付款payment stopped
5`FPv4 J] )gXVR
M >*1YL)DBT\ Ewa/6=]LA 支票毁损cheque mutilated
v@1f,d ,CP&o ?2<V./2F I~&*8)xM 汇款||寄钱to remit||to send money
fD#!0^ \y0]BH |H'wDw8 1UN$eb7 寄票供取款||支票支付to send a cheque for payment
>f:OU," )5ev4Qf
d:g0XP k&pV`.Imi 寄款人a remitter
%g7B*AX] 0I}c|V'P ~mvD|$1z C4|H5H 收款人a remittee
iHk/#a $|o[l.q2 )P#xny2 %TDY &@i= 国外汇票foreign Bill
uX8G<7O^ n
yx(0 jP )VTk_ [
-hsG E 国内汇票inland Bill
K[[ 5H e[g.&*! "rcV?5?v~ zC WN,K` 跟单汇票documentary bill
'&F
PkT:5 ?1]h5Uh[b tWI%P&b POb2U1Sj 空头汇票accommodation bill
s>a(#6Q N3&n"w _d x-HR [{C L r9z~T:ED 原始汇票original bill
Ta)6ly7' gjP bhY=C[ RO.bh#A$ 10ZL-7D#m 改写||换新票据renewed bill
dRXdV7-! S!R:a>\ 1zIrU6H2;_ s AlOX`t 即期汇票sight bill||bill on demand
vf
h*`G$ Z]k+dJ[- ]MRQcqbpqL %s#`Z [8, …days after date||…days after date…日后付款
5`f\[oA {3N5Fi7S k^Uk=)9 1fcyGZq …months after date||…months after date…月后付款
--g?`4 O
v|Uux cQ`+
A|q 3R[,,WAj$ 见票后…日付款…days after sight||…days sight
Ku;8Mx{ RRJN@|" =d1i<iw?- LO;Z3Q>#0 见票后…月付款…months after sight||…months sight
SkMBdkS9z[ br7_P1ep (0QYX[(r~o AGgL`sP 同组票据set of bills
S0mF%" )!C|DSw tzSg`7H! O<`\9 单张汇票sola of exchange||sole of exchange
]?j
[P=\ 5JA5:4aev gTqtTd~L `yWWX.` 远期汇票usance bill||bill at usance
bcE%EQ z9P;HGuZ MDh^ic5 `|g*T~;
kC 长期汇票long bill
e(;nhU3a*, t?cO>4*| 2F fwct: F ][QH\N 短期汇票short bill
.
LEn~ 8 ]{E{ IW8 bhc
.UmH xN]88L}Tn 逾期汇票overdue bill
x $=-lB 2=ZZR8v D"+xF& 'UL"yM 宽限日期days of grace
eWwI@ASaA -~
5|_G2Y" qra5&Fvb aBx8wl*Vm 电汇telegraphic transfer (T.T)
YF(TG]?6 L?p,Sy<RI lhLE)B2a2 LG3:V'| 邮汇postal order||postal note (Am.)||post office order||money order
)4/227b/( dr8`
;$;G* Kg MW iPoDesp 本票promissory note (P/N)
jM DG I%fz^:[#< ;~5w`F) l~9P4
, 押汇负责书||押汇保证书letter of hypothecation
7Yrp#u1! 3gzcpFNqX rlIDym9nY~ <xWBS/K 副保||抵押品||付属担保物collateral security
^6[o$eY3 8C!D=Vhh msiftP. Sxw%6Va]p 担保书trust receipt||letter of indemnity
4,pS C 235wl V`MV_zA2 #aV2+ `d 承兑||认付acceptance
]rP'\a ntT~_Ba8;u ]C
me)&hX h
"~GaI 单张承兑general acceptance
zxt&oT0Q ;\5^yDv[e 0aS&!"o! "|:I
]ZB 有条件承兑qualified acceptance
0^PI&7A?y H _%yh,L ^,.G<2Kx& +o\s
|G|l 附条件认付conditional acceptance
N7`<t&T@ ORo +=2 @94_'i7\ 0Tm"Zh?B| 部分认付partial acceptance
CdN,R"V0$@