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。
Q\le3KB 会计报表statement of account
Q"GZh.m [-=y*lx%g
}K 2fwE AHP;N6Y6 往来帐目account current
7nawnS 2J6(TrQ /yO0Z1G bqZ5GKUo 现在往来帐||存款额current accout
Kl :x?"g) {@X)=.Zf $viZ[Lu!m Yc>.P 销货帐account sales
MF5o\-&dN T$Rf &UX:KW`= @aWd0e] 共同计算帐项joint account
E$5A
1 ekSSqj9"; Sh U1RQk I^gLiLUN*6 未决帐项outstanding account
wvEdZGO8! rhwjsC6 z
dUSmb Uj)`(}r 贷方帐项credit account||creditor account
r)f+j@KF mA\}zLw+r9 qZh}gu*> eh6=- 借方帐项debit account||debtor account
s>e)\9c
lD1m<AC qL!pDZk :>m67Zq 应付帐||应付未付帐account payable
z CFXQi {bO
O?pp >B+!fi'SS> Uf\U~wM< 应收帐||应收未收帐account receivable
7^]KQ2fF
8 IFW"SfdZk GNI:k{H@"?
D~t 新交易||新帐new account
@A8@j%CK1 Y/,Cy0! h9l 6AnbJ yz^Rm2$f9 未决帐||老帐old account
L<ET"&b;4 L-Pq/x2r )s>R~7 HV8=b"D" 现金帐cash account
7E\k97#G OCbwV7q:
g3vR\?c` 8QFg6#"O 流水帐running account
o9c?)KQ 6[&x7" $VUX?ii$7= QJtO~~- 暂记帐||未定帐suspense account
A $W~R D Ax1 .CBb%onx o 6)U\z 过期帐||延滞帐overdue account||pastdue account
Ew*SA `z<I< trMwFpfu T8>aU 杂项帐户sundry account
3?bTs = ?=V;5H. >|g(/@IO EEj.Kch}4 详细帐单||明细表detail account
5O"$'iL ugS k83S.*9Mx zx;~sUR; 呆帐bad account
aQglA ibh,d.*~g :HkXsZ b
r\_
会计项目title of account
28LYG
rB
*b\&R%6dR \U.js- V3q[$~9 会计薄||帐薄account-book
7(C:ty9 7,5Bur
V$3`y=8 WGHf?G/s 营业报告书||损益计算表account of budiness||business report
_[$,WuG1 EjP9/VG@= uFn?U) 3U%kf<m= 借贷细帐||交验帐account rendered
!TLJk]7uC y'm5Z-@o6 (ty&$ `j!XWh*$ 明细帐account stated
v:]z-zU Q+ZZwqyxD MM(\>J[Uq du_~P"[ 与…银行开立一户头to open an account with
Y]bS=*q f-Zi!AGh> heQyz|o 4OFv#$[ 与…银行建立交易to keep account with
%BF,;(P y'(a:.%I ~,.'#=V 8~y&" \ 继续记帐to keep account
bL/DjsZ@ iAZbh"I XvVi)`8!u JJy.)-R 与…有交易to have an account with
63/a 0Yn k5)a| l"/E,X
WaSZw0U}y 作成会计帐||有往来帐项to make out an account with
&pW2R} m~-O}i~) c&C*'c-r l
cK4 Uq\q 清算||清理债务to make up an account
C=qL0 ehTv@2b
DhXV
=Qw I>{o]^xw-D 清洁帐目||与…停止交易to close ones account with
R5&<\RI0 iP6?[pl8 Zxh<pd25Y 1)!2D?w 结帐to close an account
2}15FXgN
X
0]{8v% T"1=/r$Ft a[p$e?gka 清理未付款to ask an account||to demand an account
"RgP! TjHt:%7. & H8 % <<R2
X1 结清差额to balance the account with
'I$kDM mwh $PRUzFZ )!~,xl^j{} ld3H"p rR 清算to settle an account||to liquidate an account||to square an account
3)I]bui mZO-^ct4 n|Ts:>`V sDAP
'& 审查帐目||监查帐目to audit an account
-fp/3- (2UA , -[}Aka,f! m^
Epw4eg 检查帐目to examine an account
H3 -?
cy xT(0-o* +\$c_9|C+ z[6avW"q 转入A的帐户to charge the amount to As account
;e.8EL `vz7}TY P+BGCc%);B
i[I&m]N 以计帐方式付款to pay on account
Uz~B` Y`d@4*FN$ B):ZX# maeQ'Sv_& 代理某人||为某人on ones account||on account of one
[XttT ] >1`Fa6_ :s\zk^h? -}PE(c1%?q 为自己计算||独立帐目on ones own account
$B7c\MR
j .)=*Yr M <B>hvuCoH )_\ ;l%& 由某人收益并负风险on ones account and risk||for ones account and risk
EV-sEl8ki D+BiclJ w]nt_xj nCQ".G 由某人负担for ones account||for account of one
<-fvYer ?zQW9e 7r^Cs#b+I Ijap%l1I 按某人指示||列入某人帐户by order and for account of one
Uk*(C( <VSB!:ew q*5L"
, LT>_Y`5> 列入5月份帐目for May account
[VqiF~o, X)6 G :cD zyO=x4U8 DaJ,(DJY 编入某中帐项下to pass to the account of||to place to the account of
x2a
?ugQ g],]l'7H ,A $IFE K F_Uu 寄出清算书to send in an account||to send in render an account
&@'%0s9g qA\&%n^j] _KKux3a YtKT3u:x 支票薄cheque book
|vm-(HY! }h1LH4 >2 #<tH0 6rj iZ% 支票陈票人cheque drawer
[[]yQ
" j`q>YPp 2wnk~URj "U"fsAc# 持票人cheque holder
@*~yVV!5 :\'1x 3 !8#wn &WL
N 不记名支票cheque to bearer||bearer cheque
xb%Q[V_m &bf
M`h' 9H;Os:"\| ;dMr2y`6 记名支票||认人支票cheque to order
$GU
s\ -,YI>! P^=B6>e ULu@" 到期支票antedated cheque
SP<Sv8Okj gY[G>D= =,q/FY: pfIK9>i 未到期支票postdated cheque
kjp~:Bg_( Sz<:WY/(x #<B?+gzFM{ \p(0H6 保付支票certified cheque
h*D -Vo g.Qn,l]X/p ?lgE9I] VyNF)
$'T 未获兑现支票,退票returned cheque
OmZZTeGg1s X]2Ib'( @
U"Ib xi.?@Lff 横线支票crossed cheque
o6|-
:u5_/ Z.Z31yF:f >T*BEikC #y7 MB6- 普通横线general crossing
D4(73 3I)oqS@q' 5wh(Qdib sx;/xIU| 特别横线special crossing
^`dMjeF .pe.K3G& .t>SbGC YGM7? o 空白支票blank cheque
3hBYx@jTO CdCY#$Z ;Ccp1a~+ |}e"6e% 失效支票,过期支票stale cheque
)BI%cD IcQpbF0 *P7n YjG muF&t'k 普通支票open cheque
*
L>usLh 8KigGhY'ms r/0#D+A oNl-!W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
@>~S$nw/ s nxwe fM:bXR2Y' rVsCJuxI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
i=>`=. ~ 5syzh
S imwn)]L R }3XjP55 支票换现金||兑现to cash a cheque
rO#$SW$YW 5oYeUy>N Bqa_l|
uQW[2f 清理票款to clear a cheque
#=Xa(<t iH]0
YT.E /i Xl]< )PU\|I0|)e 保证兑现to certify a cheque
<b\.d^=B F/p1?1M jL4"FTcE]3 23p.g5hJi 填写支票数额to fill up a cheque
]k1N-/ _3f/lG?&- p((. (fx u|EJ)dT? 支票上划线to cross a cheque
6OPNP0@r 5qqU8I F3Vvqt*2 93w$ck},?G 开发支票to make out a cheque
4T&Jlu?: l{ fL~O ko!aX;K WYCDEoqU2 签发支票,开立支票to draw a cheque||to issue a cheque
GLV`IkU % r`u 9MJ* X88I|Z'HIh yFFNzw{ 透支支票to overdraw a cheque
;yZY2)L j}jU.\*v< N;m62N u6\W"LW 背书支票to endorse a cheque
aM8z_j!!u H0.&~!,* g8"
{smP/ nu|odP 请付票款||清付票款to pay a cheque||to honour a cheque
Xa>c]j X)[QEq^ n=!5ha%#N W"xRf0\V 支票退票to dishonour a cheque
Dp@m"_1`+ )OGO
wStz )MM(HS
_ @|_`5W 拒付支票to refuse a cheque
,Qe`(vU*s )=,;-&AR A#79$[>w WPu%{/[ 拒付支票to stop payment of a cheque
:J5CmU$ ooYs0/,{ 3URrK[%x` jN7Z}1` 提示要求付款to present for payment
k}{K7,DM =&U7:u \ $9n
` rIH+X2x 见票即付持票人payable to bearer
:Sk<0VVd7 % o0.8qVJi <*{(> iF+50d 支付指定人payable to order
yLt?XhRlp MP 8s} -32.g\] MS%h`Ypo 已过期||无效out of date||stale
UFa 00t^5 WOGMtT% N%?8Bm~dP EmcwX4| 请给出票人R/D||refer to drawer
b@[5xv\J Nx(y_.I{K
jZ69sDhE _~ 7cn 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
oX1{~lDJl S#7.y~e\ /#?i +z `qbsDfq@ 文字与数字不一致words and figures differ
W&a<Q)o*I zhde1JE %G~%:uJ5 AyZBH&}RZ 支票
!1?Nc}T0Q&
Lec%kC 时间已过account closed
<H!;/p/S gLv";"4S ?Wp{tB9N0
D'Sdz\:4 更改处应加盖印章alterations require initials
7Y'.yn qUp DmH uI[lrMQYa W?auY_+P YJrZ
"PPn^{
bYm 时间已过effects not cleared
C0Ti9 )c<5:c qdVExO& axi%5:I 停止付款payment stopped
#9Dixsl*Q s"]LQM1| E%+1^
L !~k-Sexh 支票毁损cheque mutilated
|"a%S,I' ;H8A
"$%n~ MA:8gD [&FWR 汇款||寄钱to remit||to send money
qu/59D dmD':1 5gbJTh<JU ;HaG-c</ 寄票供取款||支票支付to send a cheque for payment
j^Z3 "^ cn9AG{ -xf=dzm) C"ZCX6p+$ 寄款人a remitter
nPUq+cXy]C "V cG3. l2!4}zI2 <%Re!y@OL 收款人a remittee
Ye_)~,{,p O<h`[1eUjS hzc2 c.gcF -pR1xsG 国外汇票foreign Bill
&sQtS e&u HU8k* 8f | 8a1G0HRQ 国内汇票inland Bill
,Tyh._sa |&TRN1 >c7fg^@ =`rESb[ 跟单汇票documentary bill
Aj4i}pT @4b"0ne}h ( UV8M\
p_QL{gn 空头汇票accommodation bill
'5eW"HGU]` 7Q.?]k& :U<`iJwY ZuF-$]oL& 原始汇票original bill
Rj%q)aw' *, o)` nMXSpX>!| 6?ylSQ]1 改写||换新票据renewed bill
C;;dCsiV5 (a1 s~ hun/H4f| i3>7R'q> 即期汇票sight bill||bill on demand
@K]D :MSS NQ%lwE~ [3rvRJ. c0jC84*v …days after date||…days after date…日后付款
aC$hg+U$G (Y!@,rKd #G^?4Za 'LR5s[$j …months after date||…months after date…月后付款
+B%ZB9 &}%3yrU -pc*$oe $}7/mS@c 见票后…日付款…days after sight||…days sight
>e"CpbZ' -2mm
5E~N #tdI;x3 +kQ$X{+;8 见票后…月付款…months after sight||…months sight
0\Qqv7> m>? OjA! KyNv)=x4c 50Co/-)j
同组票据set of bills
QVI4<Rxg 3ePG=^K^ iz
ow=} ^6|Q$]}Ok 单张汇票sola of exchange||sole of exchange
z6b!,lp 4
lE
j/#} 9=~"^dp54% WeE>4>^ 远期汇票usance bill||bill at usance
z'
MOuz~Y ZPY#<^WOzr 0S;H`w_S InMF$pw 长期汇票long bill
a&p|>,WS : }v&TQ NI\jGR. Q\Fgc ;.U 短期汇票short bill
pog*}@OS [GX5jD#
vu;pILN ^N _kiSr 逾期汇票overdue bill
uMtq4. <l(LQmM; nWfOiw-t I8)x0)Lx 宽限日期days of grace
U|={LU
lzN\~5a} ^i2W=A'P a1_7plg 电汇telegraphic transfer (T.T)
DDyeNuK ?k]^?7GN 5\V>Sj(
n:,At]ky 邮汇postal order||postal note (Am.)||post office order||money order
[*Nuw_l Q-_&5/G iVLfAN @ r*fZS$e 本票promissory note (P/N)
F?? })YX
/mX/
"~ &xo,49`! !v;N@C3C 押汇负责书||押汇保证书letter of hypothecation
9o"k
7$ d:.S]OI0 7,ysixY z;JyHC) 副保||抵押品||付属担保物collateral security
5fMVjd Va"Q1 *" Stq&^S\x69 L}pMjyM 担保书trust receipt||letter of indemnity
\3LP@;Phn 9q5jqFQ \C $LjSS- OOn{
Wp 承兑||认付acceptance
FCnOvF65 @9lV~,,
U '/%]B@! SKt&]H 单张承兑general acceptance
7)tkqfb] ^pruQp1X |*ss`W7F,2 1t
wC-rC 有条件承兑qualified acceptance
3oc p4x`[
_GS_R%b m r"b/oM{ /N.xh 附条件认付conditional acceptance
,RjE?M% GdHFgxI jD1/`g% d$qivct
部分认付partial acceptance
/j46`F