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。
{$EXI]f 会计报表statement of account
]Yj>~k:K !e7vc[N y&CUT:M6 xv*mK1e 往来帐目account current
.Gv~e!a8 NRl"!FSD;"
H 0h gO/(/e>P 现在往来帐||存款额current accout
1y@- ?UxY4m%R; x:bYd\
EJ[ O<E0L&4-& 销货帐account sales
0GR9opZtA {jVFlKP> q-RGplx Yn#8uaU 共同计算帐项joint account
[_0g^(` J{Ay( U=t'>;(g ]lo1Kw 未决帐项outstanding account
U;nC)'~YW9 MCCZh{uo N<{`n; U\
L"\N 7 贷方帐项credit account||creditor account
iWCV(
! "a
g_ `u}x:f ! j"V$J8)[ 借方帐项debit account||debtor account
$"i690 O7\s1
V; gP<_DEd^` ZX0c_Mk= 应付帐||应付未付帐account payable
%C)JmaQ{9 d"78:+ y(dS1.5F ;1dz?'%V 应收帐||应收未收帐account receivable
Chua
>p!$g moR]{2Cd{ aYgJTep>r 93J)9T 新交易||新帐new account
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lkm(3y@']A LnDj `#f=&S?k 未决帐||老帐old account
x.yL'J\) |FFC8R%@]u mQs$7t[>t _E;Y
~I,i 现金帐cash account
V\ "5<>+O k~R[5W|' )
b10%n^ 8x"d/D 流水帐running account
=5`@:!t7 b8>9mKs :/NN=3e bw\=F_>L 暂记帐||未定帐suspense account
w#T,g9 X2[cR;;'
:#}`uR,D/ }#8uXA 过期帐||延滞帐overdue account||pastdue account
}/spo3,6 9ojhI=: b..$5 0f^.zt{T 杂项帐户sundry account
.LhmYbQ2WE JNaW>X$K zRu`[b3u< ?6d4T 详细帐单||明细表detail account
QZr<=}
>n~p1: $ W~3tQ! Hz8`)cv` 呆帐bad account
'I]"=O, }qhK.e }yw;L(3 %,et$1`g 会计项目title of account
v{ n}%akc ^gzNP#A<'o %wW5)Y I >UY_:cW4%m 会计薄||帐薄account-book
&|}IBu :T 9D{).f0 io7U[ # ,,@`l\Pgd 营业报告书||损益计算表account of budiness||business report
NCnId}BT ':D&c EAw#$Aq= L59oh 借贷细帐||交验帐account rendered
oxQID WV1 Z ]t)M}^w &hN&nH"PC 明细帐account stated
jHlOP,kc !9xANSb \t# 9zn> 3D{4vMmX 与…银行开立一户头to open an account with
nFn
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vg]Yc F.pHL)37 07Q[L'}y@ 与…银行建立交易to keep account with
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9s.* 继续记帐to keep account
#A9_A%_.h QYfAf3te $;uWj| =+}}Sv2 与…有交易to have an account with
^[}0&_L
w CKt|c!3 7 k>&s(b (SsH uNt. 作成会计帐||有往来帐项to make out an account with
Of7) A hLbT\J`I 9LO.8Jy e9@fQ 清算||清理债务to make up an account
GGc_9?h (_qBsng: M=[q+A b^,Mw8KsO 清洁帐目||与…停止交易to close ones account with
BQ9`DYI b (Ef2
w[' ?3,64[ \W`} L 结帐to close an account
R^yZG{?t zz 'dg-F frmqBC VJ: Q;XHHk 清理未付款to ask an account||to demand an account
HM@}!6/s ))IgB).3M VUy)4* B2G5hbaA 结清差额to balance the account with
[p W1=tI -[=AlqL F7Dc!JNa h76NR 清算to settle an account||to liquidate an account||to square an account
RZd4(7H=q rX!+@>4_L c. TB8Ol n-y^7'v 审查帐目||监查帐目to audit an account
we\b] *]m kyAhi ,dZ#,< g
\qL}: 检查帐目to examine an account
20/P M9 (I7&8$Zl 9uw,-0*5 HTDyuqs 转入A的帐户to charge the amount to As account
=nvAOvP{? hmBnV jTd4 H) 5:l*Ib:s7 以计帐方式付款to pay on account
of+phMev })zB". `rz`3:ZH 3{Ek-{9 代理某人||为某人on ones account||on account of one
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/\ Bbl)3$`, Y( 1L>4 为自己计算||独立帐目on ones own account
vZ[$H :7$\X[ (:.Q\!aZ1 r,u<y_YW 由某人收益并负风险on ones account and risk||for ones account and risk
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{t844La" 由某人负担for ones account||for account of one
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-5V)q.Og (30<oE{ 按某人指示||列入某人帐户by order and for account of one
sR"zRn )Lc<;=w'9 W{fULl 943I:, B 列入5月份帐目for May account
%rpR-}j `a9k!
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Ar z:Xj_ `p 编入某中帐项下to pass to the account of||to place to the account of
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k%Y$ F=oHl@ ?
%cn'=>ZI 寄出清算书to send in an account||to send in render an account
S|K|rDr0n ~In{lQ[QX xa87xX=a Tjnt(5
g 支票薄cheque book
T&9`?QD YPF&U4CN hlAR[ ] E$]a?uA: 支票陈票人cheque drawer
{PN:bb ? .c?Pu V/aQ*V{ &mh Ln4^ 持票人cheque holder
La`h$=#` 2}^+]5 [ 3$.* VDB$"T9# 不记名支票cheque to bearer||bearer cheque
kRmj"9oA 7<h.KZPc ;EK(b q<-%L1kc1 记名支票||认人支票cheque to order
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"#*Nnt 0-*Z<cu%l |n+#1_t% 到期支票antedated cheque
LWD. $GQphXb$ q&u$0XmV ?
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未到期支票postdated cheque
(FM4 ^#6 riID,aut 'b8R#R\P aQ&uC )w 保付支票certified cheque
?K0U3V$s q#;BhP
c a*V9_Px$& '4$lL6ly> 未获兑现支票,退票returned cheque
{5SfE$r +Qt[1Xq P?uf?{ Ymq3ty]Pe 横线支票crossed cheque
llNXQlP\B rqF"QU= l "hW(S Z*9L'd"D| 普通横线general crossing
!~kEtC ]22C)< Hfke a~WqUL 特别横线special crossing
FS8S68 @\ }sb] 9x(}F<L kg:l:C)Tq 空白支票blank cheque
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^_w6j *MI)]S \4aKLr 失效支票,过期支票stale cheque
;J'OakeVO &RWM<6JP e|VJ9|;3 L7m`HVCt
& 普通支票open cheque
@YCv i (0hvV>' zwnw
' t~ -J %$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
4Hk6b09 q8/ihA6: $:e)$Xnn- z`OkHX*+2| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
lcCJ?!lsSW U,HIB^=
R XoJgs$3B K}Na3}m 支票换现金||兑现to cash a cheque
qtzFg# FRgLlp8x Mm.Ql W<Z$YWr 清理票款to clear a cheque
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xO< PRwu !_dR' { UOhVJy 保证兑现to certify a cheque
V}SyD(8~ ywEDy|Wn$~ izf~w^/ -AC`q/bCD 填写支票数额to fill up a cheque
/1[gn8V691 UQ~4c, UW/N MjK T/5"}P` 支票上划线to cross a cheque
p qeL%="p; /VO^5Dnb $3 4j6;oN oIR.|=Hk{ 开发支票to make out a cheque
\yG`Sfu2 wyzOcx>M ]\BUoQ7I/ 5%P[^} 签发支票,开立支票to draw a cheque||to issue a cheque
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|g/ H|`R4hAk KmL$M 透支支票to overdraw a cheque
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D%U:!|G 背书支票to endorse a cheque
<s}|ZnGE /$:U$JVb?l sAYV)w3u" l{5O5%\, 请付票款||清付票款to pay a cheque||to honour a cheque
Gs_qO)~xo ;v_V+t<$ Mlj#b8 2tf6GX: 支票退票to dishonour a cheque
KDD@%E e\9g->DUs ax_YKJ5#P {6O0.}q]& 拒付支票to refuse a cheque
-72j:nk CZ3].DA|z -CD\+d " RqLNp?V% 拒付支票to stop payment of a cheque
]*;F. pZ s4$X etyCrQ
?U '9J*6uXf. 提示要求付款to present for payment
v"RiPHLT ~;unpym' %!y89x=E %LQ/q3?_ 见票即付持票人payable to bearer
eg3L:rk_ WeC(w+}p Tn A?u (R% \A<v=VM| 支付指定人payable to order
-eml #mLuU }+0z,s~0. 6peyh_ 已过期||无效out of date||stale
3SNL5 AmcC:5 ^u)rB<#BR '7tBvVO_ 请给出票人R/D||refer to drawer
vv.PF~: f^9&WT 3.vgu
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9?EVQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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!/PQ" {DBIonY]; 文字与数字不一致words and figures differ
hz\WZ^ zOGR+Gq_Z U<Jt50O I:$"E%
>= 支票
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ai;\@$ cq 时间已过account closed
Yc`<S jN/ j\x' 8_xLl2 3KcaT5(& 更改处应加盖印章alterations require initials
;h~er6& M{Gxjmdx !/hsJ9 rWQY?K@ mhzYz;}
E4HU 'y~ 时间已过effects not cleared
3z[$4L'. >I<PO.c! SW9fE:v t;47(U 停止付款payment stopped
9y~"|t qLjT.7 .x \##5O7/1 .y): Rh^ 支票毁损cheque mutilated
ndi+xaQtG 8eyl,W=dn 8&E}n(XE CMl~=[foW 汇款||寄钱to remit||to send money
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} M"wue*& p2d\ZgWD=) DDw'' 寄票供取款||支票支付to send a cheque for payment
::"E?CQLV &88oB6$D^q
zY%. Rq- !buz<h 寄款人a remitter
;/sHWI
f+Z CAgaEJhX3 5 DFZ^~ 3&*'6D
Tg 收款人a remittee
^o eJKjJ $s gH'/> ngyY GAl+Zg## 国外汇票foreign Bill
WzlC*iv m,tXE%l "s_Z& vVVPw?Ww- 国内汇票inland Bill
P(ZQDTbM
: li/aN :&yDqoQKJ g.C5r]=+& 跟单汇票documentary bill
{9'M0= n?QZFeI` w*~Tm >U )#[|hb=o 空头汇票accommodation bill
flnVYQe YQVcECj
5w<A;f .j?kEN?w 原始汇票original bill
b^Cfhy^RTq n1J]p#nCa. &drFQ| DW2>&| 改写||换新票据renewed bill
5D' bJ6PO IXq(jhm8bL Y25uU%6t_ )[&zCqDc 即期汇票sight bill||bill on demand
5*G%IR@@LK @ 4UxRp6+ M_1;$fWq e!X(yJI[O6 …days after date||…days after date…日后付款
{fz$Z!8- dM]#WBOPy :.nRN`e ,XB%\[pKe …months after date||…months after date…月后付款
jk70u[\ vsMmCd)7U >^SEWZ_[
BIMKsF Zt 见票后…日付款…days after sight||…days sight
+5X DF f
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AW8'RfC. (Hp' B))2 见票后…月付款…months after sight||…months sight
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4^_`- 658^"]Rk'/ r>|-2}{N/ P&=lV}f 同组票据set of bills
k1}hIAk3u .<&s%{EW wAF,H8 -DK HW 6.O|3
单张汇票sola of exchange||sole of exchange
|b.z*G T>d.# !Q%P
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远期汇票usance bill||bill at usance
l-O$ m `
\ZqgX4 lU.Kc Mi0sC24b| 长期汇票long bill
gv.6h{Ut s~L</Xvo
YA&`&$ MXZ>"G 短期汇票short bill
7y<1LQ;} g>j| ]6 NiSO'=y$n cxP&^,~ 逾期汇票overdue bill
#&Is GyU Q*ju
sm Sc$UZ/qPT PLR0#).n 宽限日期days of grace
{1Eu7l-4 (q;bg1\UK Xu} U{x> FN87^.^2S 电汇telegraphic transfer (T.T)
/@Y CA}|/ }DjYGMrTB a.%LHb ;_"U "?h_J 邮汇postal order||postal note (Am.)||post office order||money order
!@L=;1,
QU5Sy oL[ ZxHJ<2oD ukAKFc^)k 本票promissory note (P/N)
q{' ~+Nq gS9>N/b| c:hK$C)T ]k%PG-9 押汇负责书||押汇保证书letter of hypothecation
&t}?2>: _elX<o4 eph)=F$ ( [E]_Q 副保||抵押品||付属担保物collateral security
/iQ(3F \;9W.d1iU {|<"C? ]\c,BWC@e 担保书trust receipt||letter of indemnity
1y5Ex:JVZT AHbZQulC E3l*8F%<3 wSXVyg{ 承兑||认付acceptance
xBM>u,0.F =JO^XwUOo LJ
To\^* oh-|'5+,;h 单张承兑general acceptance
f@ `*>" smy}3k QWO]`q`| zr_yO`{ 有条件承兑qualified acceptance
d
F@)M >s EjR! J7$_VP X9=N%GY[ 附条件认付conditional acceptance
2Aq~D@,9=: O<*5$,K9 l*
dV\ B u?H 2%hD 部分认付partial acceptance
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