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。
/q5!p0fH* 会计报表statement of account
\k.W
F|~ d[`vd^hI _*f
On@Vwo v@QfxV2 往来帐目account current
OCEhwB0 |vtj0,[ (D2N_l(`< hw2Sb,bY 现在往来帐||存款额current accout
k\Z7Dg$\D f"R'Q|7D 7'.]fs: M`p[ Zq 销货帐account sales
98XlcI# T&^b~T(y X.eocy Y|
cj&<o 共同计算帐项joint account
=[LUOOR*] QC6:ZxP eS/Au[wS B{!*OC{l 未决帐项outstanding account
;k
(M4? nrKir Y3O/`-9i S|r,RBeZ
贷方帐项credit account||creditor account
7gE/g`"# 6cXZ3;a #vzt6x@* /kAbGjp0 借方帐项debit account||debtor account
B7(bNr KJ
cuZ."wX }#2I/dn w^MiyX 应付帐||应付未付帐account payable
?*&
5`Xh f&!{o= "'~&D/7 /YHnt-}v, 应收帐||应收未收帐account receivable
z@[-+Q: 7X <# }aL&3[>> RV),E:? 新交易||新帐new account
<Aqo['] soh9Oedml- ak\[+wQ ZMGC@4^F 未决帐||老帐old account
`5SQ4 \G2PK&)F auAwZi/ vngn^2 现金帐cash account
F#a'N c
9 gwDVWhq BBa!le9P R%"'k<`# 流水帐running account
*iJ>@vew MB+a?u0\ Pr3>}4M V^< Zs//7 暂记帐||未定帐suspense account
K{0 gkORF ^*b11/7 QBjvbWoIG( XA\wZV
|{ 过期帐||延滞帐overdue account||pastdue account
O@a7MzJ f1|&umJ$ Mp06A.j[ H^+Znmo 杂项帐户sundry account
D~)bAPAD Bw>)gSB5$k 8;O /x 7MIrrhk 详细帐单||明细表detail account
;N!opg))d< \S>GtlQbn 2FQT
u*p&B ;0-R"c)- 呆帐bad account
lT_dzO HqXS-TG ?~ <NyJHN% )H+ p6< 会计项目title of account
x5b .^75p$ :XB^IyO-A >3&9Wbv> `!<#'PR 会计薄||帐薄account-book
~YXkAS:
] -%B4lT VyWzb V0xO:7G^ 营业报告书||损益计算表account of budiness||business report
{Gw{W&< =nv/
r d'[q2y?6N +
aWcK6 借贷细帐||交验帐account rendered
@4$la'XSx XO}SPf- Ehq
[4} tc
{Qd&"( 明细帐account stated
XQZiJ
%' Y^eF( ]3uj~la }brBhe8a 与…银行开立一户头to open an account with
.\8LL,zT oE)xL%* &}d5'IRT szp.\CMz 与…银行建立交易to keep account with
?L6wky{ &U\// WQMoAPfqL )1f.=QZN^; 继续记帐to keep account
*A0*.>@N _po5j;"_O -m$2"_ zEDN^K ' 与…有交易to have an account with
MJU*S
q ,fvhP $n f{h2>nEj\ e^UUR-K% 作成会计帐||有往来帐项to make out an account with
#v*3-) 8 `t+;[G>ZE 5>h/LE]" Qe`Nb4xf 清算||清理债务to make up an account
G$2Pny<! zIr4!|X z&z5EtFUTh h;A~:}c, 清洁帐目||与…停止交易to close ones account with
Z<'iT%6+r zKThM#.Wa r|y\FL \_7'f 结帐to close an account
g\ H~Y@'{ ={50>WXE vd/ BO YD#L@:&gv 清理未付款to ask an account||to demand an account
$?On,U VH] <o0 HBA|NV3. @
eYD@! 结清差额to balance the account with
r9p ((ir AvB21~t&] -c#vWuLl 6t gq.XL^n 清算to settle an account||to liquidate an account||to square an account
57EL&V%j CKX3t:HP0 yO@@-)$[y df/7u}>9 审查帐目||监查帐目to audit an account
rd,!-w5 P`y.3aK $|VdGRZ1 zrwzI+4 检查帐目to examine an account
=-avzuy# OX [r\ RY\0dv> <2wC)l3j* 转入A的帐户to charge the amount to As account
f||S?ns_ jVna;o) rj/nn)vv; @B!gxW\C 以计帐方式付款to pay on account
IV%Rph>d eTI?Mu>C &&
C'\,ZK5 T%E/k#
)q 代理某人||为某人on ones account||on account of one
{&J
OO gCbS$Pw sVe<l mL .]N`]3$= 为自己计算||独立帐目on ones own account
0iKAg $Qxy@vU <Vh}d/ M3eFG@, 由某人收益并负风险on ones account and risk||for ones account and risk
{D8yqO A} P!lfk:M^;
)!FheoR /Eu|Jg=I 由某人负担for ones account||for account of one
1JV-X G6 H
!|g?"C bnH:|-?q i"mQ 按某人指示||列入某人帐户by order and for account of one
{9{PU
&?( ^OK;s
wDW z}Um$'. = c7nbHJi 列入5月份帐目for May account
vSo1WS 24\^{3nOK B?4Iu)bCxI i/PL!'oq 编入某中帐项下to pass to the account of||to place to the account of
tD,I7%|@ Ql"~ z^L H%0WD_ w"L]?# 寄出清算书to send in an account||to send in render an account
a'O-0]g, 0qW"b`9R q9c-UQB(! ~.z82m 支票薄cheque book
KGmAnN Uy@:-NC)kn #VxN [770 Uy?X-"UR 支票陈票人cheque drawer
'=J|IN7WT x:c'ek .R^ R|<x WA.c.{w\ 持票人cheque holder
l
nJ ^FZ9q m%c]+Our` E&)o.l<h| 不记名支票cheque to bearer||bearer cheque
U|aEyMU 'Z)#Sz Y g'2}Y5m$` +o35${ 记名支票||认人支票cheque to order
-fN5-AC }0]iS8*tL @9l$jZ~x 6XnUs1O
到期支票antedated cheque
. HAFKB; xpI8QV$# xmtD0U1 @VyF'
?} 未到期支票postdated cheque
C8=r sh !e+Sa{X Nw%^Gs<~ \\{78WDA 保付支票certified cheque
W,:j>vg O{Q+<fBC9 B] Koi1B ]hRs -x 未获兑现支票,退票returned cheque
yM7FR); {c7@`AV] 'a$/ !~X bAUYJPRpy 横线支票crossed cheque
%&J`mq fw|t`mUGu c?6(mU\
x \w-3Spk* 普通横线general crossing
]deO\mB v!=e]w6{ S_s;foT 8E>2
6@. 特别横线special crossing
e}s,WC2- e~nh95 q?8#D JB!*{{ 空白支票blank cheque
#v4^,$k> Y5*A,piq ;KG}Yr72 d
<zD@ z 失效支票,过期支票stale cheque
.ts
XQf DLO#_t^v. fT=ZiHJ3Gu AP9\]qZ(7 普通支票open cheque
U^-RyE!} a, `B.I `:2np{ xscR Bx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
"V,dH%&j 0:x+;R<P*w |=W>4> %v^qQWy=* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
2]r5e; xX~m Fz0C $H6n gL d8WEsQ+)A 支票换现金||兑现to cash a cheque
9gZS)MZ v4\
m9Pu4 y }h2 $$R-> 清理票款to clear a cheque
OQDx82E UaHN*@ K%SfTA1TCB bf[l4$3k 保证兑现to certify a cheque
- @KT# luz,z(
v (unJwh{7Q qLB(Th\&' 填写支票数额to fill up a cheque
%
F<3_#Y fJi?~[5< 7f~7vydZ} RC!T1o~L 支票上划线to cross a cheque
1+-F3ROP v^ 1x} jQ(%LYX$ 3>z+3!I z 开发支票to make out a cheque
0%3T'N% !
n?j)p. By<~
h/uJ [VOw:|Tt 签发支票,开立支票to draw a cheque||to issue a cheque
"azrcC >~&7D`O
;=8@@9 /ZSdY_%s 透支支票to overdraw a cheque
WW~QK2o-@ dw7h@9\y ` $[`C/h {dV!sQD 背书支票to endorse a cheque
eBW]hwhKzM
.r@'9W^8 &oDu$%dkT puGy`9eKv1 请付票款||清付票款to pay a cheque||to honour a cheque
);^{;fLy% K]i2$M E+eC #!&w 2K2jko9'a 支票退票to dishonour a cheque
zrur-i$N+ s06R~P4
iHyA;'!Os oc&yz>%q 拒付支票to refuse a cheque
6EG`0h6 H, O_l% Rs 0Gqx vu)V:y 拒付支票to stop payment of a cheque
}5ONDg(I~ $EuI2.o k12mxR/ hC2Ra "te) 提示要求付款to present for payment
Lmyw[s\U }-M%$~` T<ekDhlr 7ZgFCK,8m, 见票即付持票人payable to bearer
fkr;
a`<W
LtBm }0
.{k^
tf4 [2ZZPY9?Q 支付指定人payable to order
a7l-kG=R; u|E9X
[% iI%"]- 0@1 {\-IAuM 已过期||无效out of date||stale
-"3<Ll
jQ Of+ZE `]g}M, _{'HY+M 请给出票人R/D||refer to drawer
7~ok*yG w 8I=migaxP WqRg/ oNr~8CA` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
1:lhZFZ qn R{'d }))JzrqAe LP:C9Ol\ 文字与数字不一致words and figures differ
&+Pcu5 l=<
: q9c:,k |JH1?n 支票
|7l*
vZpt}u 时间已过account closed
w`Js"_\ ~*h` ?A0 %8yX6`lH ?I.<mdhN#t 更改处应加盖印章alterations require initials
~ugK&0i[2 co!#. j:{d'OV D+vHl} h $}&N
~;0J4hR 时间已过effects not cleared
~?n)1Vr| }x1*4+Y1 HLcK d`$/ 9
&~Rj 9 停止付款payment stopped
D0=H&Z[ wA<#E6^vG 0UvN ws 64OgE! 支票毁损cheque mutilated
?5!>k^q X}v]iX RHGs
(d7- %vO b"K$X 汇款||寄钱to remit||to send money
2*K _RMr~ +[
944n V{[vIt* 7uQ-:n 寄票供取款||支票支付to send a cheque for payment
"p~1|?T *gC6yQ2? 9+\3E4K }*4K]3et$ 寄款人a remitter
T)ra>r<# nx >PZb \$Nx`daFi 9ci=]C5o3K 收款人a remittee
)MZQ\8,)] xhIC["z5 6*/o ~',<7eW 国外汇票foreign Bill
PZRm.vC)k (:>:tcE ;w,g|=RQ +_HPZo 国内汇票inland Bill
ajayj|h 4#Fz!Km v(\kSlJ 1B;sSp.> 跟单汇票documentary bill
z Uqt^_ [*O#6Xu qsUlfv9L6 f#a ~av9rC 空头汇票accommodation bill
eGS1% [ E3\O?+h# 37 wm[Z 2!/_Xh 原始汇票original bill
hmOhXE[a& O>zM(I+p ^<R*7mB* xoD5z<< 改写||换新票据renewed bill
[g_Cg=J {4g1Wr5= qHfs*MBJ% L\8tqy. 即期汇票sight bill||bill on demand
dQR2!yHEq HPAd@5d( Q9N=yz ANy=f-V …days after date||…days after date…日后付款
UDHk@M ;SF0}51
'!64_OMj' 1o7
pMp= …months after date||…months after date…月后付款
AAkdwo SnRTC<DDh q79)nhC F C26PQGo#$ 见票后…日付款…days after sight||…days sight
Dcq\1V.e`W 2jf-vWV_ ti)foam ^{["]!f# 见票后…月付款…months after sight||…months sight
jYet!l <L@0w8i` }'dnL rp.S4;=Q 9 同组票据set of bills
C:g2E[# kDJ5x8Q# zPU&
}7 Xi_>hL+R( 单张汇票sola of exchange||sole of exchange
e
=Vu; G6xdGUM "xlf6pm% '8~7Ru\KyX 远期汇票usance bill||bill at usance
Z.$ncP0s ^:K"Tv.= B2%)G$B SC`.VCfc. 长期汇票long bill
9kzytx L@w|2 ;"\e
aKl WS@b3zzN 短期汇票short bill
`~[zIq:}7 8zGe5Dn9 g.X?wyg5 B5u06
O 逾期汇票overdue bill
5UR$Pn2a2 a <FzHCw ;Yyg(Ex x&tad+T 宽限日期days of grace
@D-l_[ &}VGC=F;d Q <EFd %xf6U>T 电汇telegraphic transfer (T.T)
XRKL;|cd
9k ]$MR D,d mlv 4hg]/X"H# 邮汇postal order||postal note (Am.)||post office order||money order
XQ-
-8G ,:G.V O82T| 0uw U;:>vi3p 本票promissory note (P/N)
tS8*l2Y`
CN\SxK`, R{5Qb?&wOp HQK%Y2S 押汇负责书||押汇保证书letter of hypothecation
]|( (&Y
rl (tP>z+ Y.3]vno?X rAwq$!x x 副保||抵押品||付属担保物collateral security
zht^gOs }]N7CWy
G6_Kid}"q bQow,vf 担保书trust receipt||letter of indemnity
"wmQ,= Z_D8}$! GptJQ=pV Cp&lS= 承兑||认付acceptance
Zaf] .R ;#P@(ZVT _\>? .gg$ 5Jd&3pO 单张承兑general acceptance
HlBw:D(z:^ 5Y#yz>B@ ] THWT\3~, *qj @y'1\ 有条件承兑qualified acceptance
Y2!OJuyGc XL >Vwd Aga2 I#1r u1/4WYJeJ 附条件认付conditional acceptance
oU% rP (]^9>3{| sbZ)z#Tr F:x" RbbF 部分认付partial acceptance
SfyZ,0