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。
72`/xryY 会计报表statement of account
xm10 X-N$+[# Rn~Xu)@e R,5$ 0_]|+ 往来帐目account current
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6 /jn3'q_, SX=0f^ ,nChwEn 现在往来帐||存款额current accout
7" STS7_ FvNSu"O~K1 !
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`Ig2f$} 销货帐account sales
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M ,S0~:c:) Nb!6YY=Ez- ?^$4)Y>Kf 共同计算帐项joint account
6j"I5,-~! &P{p\ v2Y v{{2<,l 6[|<
未决帐项outstanding account
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v{ ^YJ^+:D( oJJk E e\-q 贷方帐项credit account||creditor account
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hS- #Xw[i 借方帐项debit account||debtor account
kq.h\[ O-lh\9{'R b
G5 >\.[}th} 应付帐||应付未付帐account payable
fQ.>G+0I> $~@096`QL< - QI`npsnV 6N+)LF}P b 应收帐||应收未收帐account receivable
ecZOX$'5 3pv1L~ ZI ?| LB:8
.QQI~p0: 新交易||新帐new account
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fh *^+xcG ^?]H$e RrpFi'R 未决帐||老帐old account
HWfX>Vf>}k J$/BH\ 5YH
mp7c-z ZpctsCz] 现金帐cash account
A^@ <+? qq_,"~ 5_C#_=E gI5nWEM0{ 流水帐running account
b-zX3R; (<JDD]J
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:Sn3|`HDm 暂记帐||未定帐suspense account
{bW3%iU DF|lUO]: 8si^HEQ8 T<?BIQz(} 过期帐||延滞帐overdue account||pastdue account
7<o;3gR7Kj |B$\3, swq!Sp (#
iM0{ 杂项帐户sundry account
_:p_#3s$ 6jo&i LhRe?U\ 3(*s|V" 详细帐单||明细表detail account
AHD%6 \$ [gp:nxyfQm -f gKSJ7 F/>Pvq] 呆帐bad account
PSR`8z n c!^}!32j) =T4w: Bic {
H 会计项目title of account
J\D3fh97- `2+e\%f/0 O9)}:++T &)jZ|Q~ 会计薄||帐薄account-book
jUSr t)o03 R>&/n/l vnC&1 DJ0T5VE W3 营业报告书||损益计算表account of budiness||business report
Wj=ex3K3u. 7zZ|=W?&{ M?zAkHNS$ -JK4-Hg 借贷细帐||交验帐account rendered
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Tk#hhx r!,V_a4n Vp{2Z9]} T["(YFCByg 明细帐account stated
yE,o~O 17MjIX nW'x#0- ?}
tQaj 与…银行开立一户头to open an account with
ITlkw~'G (k&aD2PH M6#(F7hB J3+8s[oJ> 与…银行建立交易to keep account with
7b2<,
.E IuW10}"9 (C@@e'e \hN2w]e 继续记帐to keep account
s9Z2EjQV :q1r2&ne V7_??L%Ct` UOOme)\> 与…有交易to have an account with
+'.Q- wwn}enEz,x ? d\8Q't* ?='9YM 作成会计帐||有往来帐项to make out an account with
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G -;"l5oX zUqDX{I8 清算||清理债务to make up an account
5-^twXC& G)7sXEe gwNkjI=, Y&:i^k 清洁帐目||与…停止交易to close ones account with
vrbh+ <=M
}[ ow[qpP[ nVzo=+Yp 结帐to close an account
M7
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xv @1@WB]mQQ m@~x*+Iz 清理未付款to ask an account||to demand an account
>`'9V|1 4PQWdPv; d*L'`BBsp {8RGW0Y 结清差额to balance the account with
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e_V(G &)-?=M 清算to settle an account||to liquidate an account||to square an account
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gOX( %>TdTt $ cSZX#\ 审查帐目||监查帐目to audit an account
J~.kb k gzF&7trN +$5^+C\6A \.
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U 检查帐目to examine an account
6bba}P Sdp1h0E}7= >kYyR.p.b ;rgsPVbVf 转入A的帐户to charge the amount to As account
YPl{5= Gj 3/&'k6 T*m21< s8Oz^5p( 以计帐方式付款to pay on account
2uVm?nm ?*,q#ZkA9W v0=~PN~E 1
<+^$QL 代理某人||为某人on ones account||on account of one
vaL-Mi(_ 7~'@m(9e DxHeZQ"LL {Hu0 为自己计算||独立帐目on ones own account
n:P}K?lg zYgLGwi{ kWFR(J&R A7H=#L+C 由某人收益并负风险on ones account and risk||for ones account and risk
AI2CfH#:C 71_N9ub@z P;Ox| Wm 61 由某人负担for ones account||for account of one
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kel48B Jp- hFD YC~+r8ME$j 按某人指示||列入某人帐户by order and for account of one
N5^:2ag #7{a~-S N*fN&0r k4v[2y` 列入5月份帐目for May account
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6*=Si}V \T0`GpE sZc<h]L(g 编入某中帐项下to pass to the account of||to place to the account of
\;}dSSB1 M5]wU g:HIiGN0Ic rlD@O~P4 寄出清算书to send in an account||to send in render an account
A!c.P2 c!zu0\[Id T~la,>p|} qpZ". 支票薄cheque book
9 wc=B(a| 9E5B.qlw$l |c)#zSv 3XIxuQwf 支票陈票人cheque drawer
3jeR;N]x XIU2l}g <T['J]k% pi
U4%EO 持票人cheque holder
?S"xR0 * C4y<+G.` Mvux=Ws /Mv'fich( 不记名支票cheque to bearer||bearer cheque
--FvE|I B6BOy~B0 !)GPI?{^5 di"*K*~y 记名支票||认人支票cheque to order
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8 _>R 'u[ 到期支票antedated cheque
`| fF)kI 4WLB,<b} =uHTpHR Mf?4 `LM
未到期支票postdated cheque
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CC2H kY|<1Ht #N*~Q
保付支票certified cheque
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)J gX[6WB"p 未获兑现支票,退票returned cheque
5z0SjQ "F=O L;Nm"[` xk#/J]j 横线支票crossed cheque
&Oe,$%{hBh &TKB8vx=# W)\~T :Kn 86[TBX5' 普通横线general crossing
=h4XsV)rO j &~OR6 q?`bu:yS 3iDRt&y=. 特别横线special crossing
}nkX-PG9 $//
/N+B vuHqOAFNs |@Bl?Bs+ 空白支票blank cheque
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xT8[ 失效支票,过期支票stale cheque
(R{WJjj tip\vS) <Dl7|M 0Y
{A 普通支票open cheque
WUKYwA/t %;GDg3L[p $Die~rPU k<m{Wp;- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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LYSZl IF<pT) 支票换现金||兑现to cash a cheque
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9b LJ9^:U
清理票款to clear a cheque
+Uq$'2CT YuFJJAJ *zJ}=%)f )bXiw3'A 保证兑现to certify a cheque
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gY$l |X0h-kX4 `J#(ffo- 填写支票数额to fill up a cheque
V^[o{'+ h#a,<B| :>] =YE eNR>W>;' 支票上划线to cross a cheque
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pO[ @2tF nD6NLV%2x 开发支票to make out a cheque
f%;8]a9 'gI q_t|^ LY(YgqL vvwNJyU- 签发支票,开立支票to draw a cheque||to issue a cheque
qS:hv&~ R5(<:] !RN(/ &%y ,3 =|a|p 透支支票to overdraw a cheque
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Dyyf%'\M jhl9 ~bC{R&p 背书支票to endorse a cheque
J'jwRn Js.2R$o =* Iy% fg',% V.?N29CA| 请付票款||清付票款to pay a cheque||to honour a cheque
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%ytrst 5[suwaJQ ZCVwQ#Xe+ 支票退票to dishonour a cheque
aNs~Uad1U _~]~ssn,1 ;6P#V`u e=e^;K4 拒付支票to refuse a cheque
d^p af Y">m g=B M$iDaEu- B)>r~v] 拒付支票to stop payment of a cheque
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)I. #SyF-QZ[1 提示要求付款to present for payment
0N9`WK 6:_@ ;/03% J8IdQ:4^l 8$9Q=M 见票即付持票人payable to bearer
!D#wSeJ OI/m_xx@j YD>5zV%!D NX.%Rj* 支付指定人payable to order
}(tuBJ9 %8C,9q " ,k(* TNun)0p 已过期||无效out of date||stale
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{ yR}PC/> o^Z/~N *XN|ZGl/ 请给出票人R/D||refer to drawer
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LRmjL $r> $
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p>x[:* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
9rD6."G Tx)!qpZ 4sJM!9eb[ %*:X
FB 文字与数字不一致words and figures differ
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4W ={'*C7K)oK 支票
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+`jI z'+ 时间已过account closed
HgVPyo 7c.96FA x&^>|'H oY
NIJXln 更改处应加盖印章alterations require initials
6>L) J]h$4" $!Qv
f =@ SJyW S<Rl?El<=
t 0 omJP 时间已过effects not cleared
%KjvV<f-a XEX."y gC/~@Z8W] &Y`V A 停止付款payment stopped
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}BU7`8 44r@8HO1 ='rSB.$Ctk 支票毁损cheque mutilated
--D&a;CO} An.Qi =Cv sLHUQ(S! E:7R>.g 汇款||寄钱to remit||to send money
6cQ)*,Q $4Vp l 0aWy!d &7 0o4~Fr 寄票供取款||支票支付to send a cheque for payment
'L k&iph (7zdbJX j Z6]G{ .,vF%pQ 寄款人a remitter
(9!/bX< *m>XtBw. wO-](3A-8P \gU=B|W 收款人a remittee
tJ qd Uo<iZ3J L!>EW0 M9PzA'}4W6 国外汇票foreign Bill
arQEi Bu{1^g: g %e"K nU 0b3z(x!O 国内汇票inland Bill
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aFT S.)+C2g,@ RJ63"F $ [V2
`t' 跟单汇票documentary bill
/c4@QbB )@hG #KMK <H]1 6 _+0QQ{'N 空头汇票accommodation bill
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53w= "d3qUk lFZ}. 原始汇票original bill
9) ~Ha iVB <\6<-x(H5
tqMOh R ^1}Y=!& 改写||换新票据renewed bill
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n&@_1 :enmMB#% G&DL)ePu]m 即期汇票sight bill||bill on demand
wJ}9(>id* m|8ljXX YT@D*\ Dpf"H …days after date||…days after date…日后付款
bAkCk]>5 oBpoZ @[Z +`p@md2L1 FVo_=O) …months after date||…months after date…月后付款
%9HL" vi8)U]6 MmL)CT c&]nAn( 见票后…日付款…days after sight||…days sight
E4;@P']` +m+v1(@ R>CIE
L >`S $(f 见票后…月付款…months after sight||…months sight
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]$=\zL KhFw%Z0s< 同组票据set of bills
a}#8n^2 QGkMT+A +T,Yf/^Fn jSKhWxL;' 单张汇票sola of exchange||sole of exchange
1{0 L~ by0@G"AE+ R32A2Ml $T-Pl57 远期汇票usance bill||bill at usance
tUXly|k lq[o2\ Jp#Onl+d6 +yO^,{8SE 长期汇票long bill
fZ7Ap3dmP Rg,]du u? -,Y[`(q xJemc3]2 短期汇票short bill
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}s>.Fh ,%!E-gr |9&bkojo 逾期汇票overdue bill
K>_~zW nc -rXo}I,VI QY}1i .f A-GU:B 宽限日期days of grace
vk>EFm8l FQp@/H^ 8+=-!":] 5+yT{,(5 电汇telegraphic transfer (T.T)
/'<Qk' X) O9PQ Xpp%j |u5Xi5q.f 邮汇postal order||postal note (Am.)||post office order||money order
|OarE2 K H&o`U(} +61h!/<W 3`%U)gCT5 本票promissory note (P/N)
;"T,3JQPn6 >M-ZjT> ~V`F5B 27CVAX ghV 押汇负责书||押汇保证书letter of hypothecation
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dJ4 rfwX:R6,g Aav|N3 L4) 副保||抵押品||付属担保物collateral security
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s5L7S ;:l>Kac 9&VfbrBM
vOnhJN 担保书trust receipt||letter of indemnity
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IIlCmMl, K2gg"#ft? Ph Ep3o&" ?x-:JME0 承兑||认付acceptance
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lUr[xzV 单张承兑general acceptance
B(/)mB ZBcT@hxm $
1< ~J gPYF2m 有条件承兑qualified acceptance
6O9?":3; T>e4Og"? }p$@.+ blHJhB&8 附条件认付conditional acceptance
^}\!Sn KH_~DZU*5 ^+b ??K 3<vw#]yL 部分认付partial acceptance
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