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。
9?uU%9r5P 会计报表statement of account
XrJLlH>R4 C[CNJ66 )O8w'4P5 Q!(qb 往来帐目account current
8{ )N%r aWY#gI{ $XcuU
sG N7!(4|14 现在往来帐||存款额current accout
jEm=A8q eC@b-q ~&WBA]w'+ w3M F62: 销货帐account sales
LC qWL
1 1]&{6y _opB,,G QO %;%p* 共同计算帐项joint account
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Pu(kCH{ v7<r-<I[ P&Wf.qr{: 未决帐项outstanding account
f%yNq6l QC(ce)Y 'M
fVZho{ .SDE6nvbW 贷方帐项credit account||creditor account
jpZ 7p; zor +A1xqOB G@U}4'V9 借方帐项debit account||debtor account
K/$5SN1 lt%9Zgr[u lr=quWDY ,7;euV5X 应付帐||应付未付帐account payable
Sc:)H2k`$ mcWN. P}vk5o' zANsv9R~ 应收帐||应收未收帐account receivable
=<Ss&p> wq]vcY9^ ^2nH6,LPS C#.27ah 新交易||新帐new account
VP^{-mDph < Q6 4+Y9":< #KDN 未决帐||老帐old account
Wqe0m_7 !!6g<S7) )!5"\eys 9
xFX"_J 现金帐cash account
`~1#X _+<AxE9\ 0+k=gO )Mh5q&ow 流水帐running account
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WX =-!B4G$ kZ=yb-~ rfOrh^ 暂记帐||未定帐suspense account
{?X9juc/# e'~<uN> -pQ0,/}K @4>?Y=# 过期帐||延滞帐overdue account||pastdue account
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70Ei< twp~#s:\z u+ 8wBb5! 杂项帐户sundry account
72dd% ^geY Ay lN7YU-ygz /p)
y!5e 详细帐单||明细表detail account
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W\O.[7JP I9YMxf>nI LHs^Xo18 呆帐bad account
`)M&^Z=D v&xhS
yZ Hm_&``=' T/q*k)IoR 会计项目title of account
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to = WB" 90! 会计薄||帐薄account-book
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Wzo|isv C`\yc_b9Pf 1
Ch0O__2L 营业报告书||损益计算表account of budiness||business report
/?S,u,R V QbKrnX 1+Bj` ACP ,DCrh
k 借贷细帐||交验帐account rendered
hlHle\[ds 8zpTCae^=7 cB2~W%H ZU5; w 明细帐account stated
n0w0]dJ&lc ORt)sn&~d Su k;##I PBAQ
KQ 与…银行开立一户头to open an account with
rM20Y(| |qb-iXW= ]GzfU'fOn| RYM[{]4b5F 与…银行建立交易to keep account with
)>!y7/3 Rc~63![O. OmaG|2u `%=!_| 继续记帐to keep account
xUIH,Fp-9 }QJ6"s
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jo"zdb 与…有交易to have an account with
+P=I4-?eX l6T5]$ ;uqi &FDWlrGg 作成会计帐||有往来帐项to make out an account with
uD4$<rSHb %&iWc_" 9<"l!noy %kiPE<<x 清算||清理债务to make up an account
DC
=XPn/V }?Tz=hP ,
h'omU7 ksQw|>K 清洁帐目||与…停止交易to close ones account with
XI5q>cd\Sz ]dnB, fUB+9G(Bx tZA%^Y 结帐to close an account
bYy7Ul6] Pol
c. Wp//SV KOD%>+vG$ 清理未付款to ask an account||to demand an account
CK1gzIg> UvVq# <- j.UO>1{7 k
E-+#p 结清差额to balance the account with
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U
X 清算to settle an account||to liquidate an account||to square an account
+'9eo%3O eed!SmP o*s3"Ib f_ UwIP 审查帐目||监查帐目to audit an account
IHj9n>c)[ /@]@Tz@' E7|P\^}m(f R TeG\U 检查帐目to examine an account
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.g! >w|2 ~oK xu*dPG)v 转入A的帐户to charge the amount to As account
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Z r r(UE G1/ 以计帐方式付款to pay on account
2R`}}4<Z HH'5kE0;d t`vIcCXqyl w-?Cg8bq< 代理某人||为某人on ones account||on account of one
nh%Q"; U,GY']J |&H(skF_ `rI[ 为自己计算||独立帐目on ones own account
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(K: s@5r}6?M 由某人收益并负风险on ones account and risk||for ones account and risk
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q an]b_ 由某人负担for ones account||for account of one
5`[B:
<E4 Zcxj.F(, 2^=.jML[ i{6wns?KMj 按某人指示||列入某人帐户by order and for account of one
g+M& _n c9R|0Yn^J ;n=A245W\ f)!7/+9> 列入5月份帐目for May account
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_I=]p_ j-wz7B Af7&;8pM 编入某中帐项下to pass to the account of||to place to the account of
]eIV'lP,j/ t'L#8MJ (Y$48@x J9yB'yE8 寄出清算书to send in an account||to send in render an account
{]dH+J7 /V)4B4 Gu@Znh-D 9EKc{1
z 支票薄cheque book
{aq}Q|?/ 2x dN0S ,]|*~dd>G #~`]eM5`J 支票陈票人cheque drawer
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6pY<,7t0 >PMLjXK 持票人cheque holder
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0oe82 D!CuE7} Jl(G4h V'\ uV+.(sjH 不记名支票cheque to bearer||bearer cheque
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4/~+ 61{IXx_ *;yn_zg 记名支票||认人支票cheque to order
hz~jyH.h_ LX_{39?<{ bjYaJtn ![a~y`<K, 到期支票antedated cheque
JW-!m8 H{nYZOf/ ,=Fn6' @O%d2bgEWV 未到期支票postdated cheque
-C<Ni yCOIv!/zy lc2RMu mFXkrvOf, 保付支票certified cheque
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N_Y*Z`Xb 未获兑现支票,退票returned cheque
y:3d`E4Xw K?:wX(JYT <UMT:`h1MZ v5N2$Sqp* 横线支票crossed cheque
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}N5 O9tgS@*Tv auS.q5
% 普通横线general crossing
]~A<Q{ p3YF |ZnRr ;c;n.o.)/# 特别横线special crossing
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[ 空白支票blank cheque
b-XC\ WDdp(< _p`@/[(| r!7e:p JLO 失效支票,过期支票stale cheque
_noQk3N p!~{<s] f YuM`O :9Vd=M6, 普通支票open cheque
Y[yw8a 6(X5n5C Jqt&TqX@s ToB^/
n[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
mzX <! 2iM8V !&Z,ev WZ<kk T 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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:Ta| X}5aE4K/ 支票换现金||兑现to cash a cheque
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jrK @-ma_0cZQ 清理票款to clear a cheque
0kD8w j% OZ$"P<X_" kH43 T !j3V'XU#Zn 保证兑现to certify a cheque
B!(t<W8cu '%m0@5|hCD L8~nx}UP5 /~LXY<-( 填写支票数额to fill up a cheque
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S5 47iwb 支票上划线to cross a cheque
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Z38 /Jc?;@{ J\%<.S> x,Cc$C~YP 开发支票to make out a cheque
UEq;}4Bo ItTIU sX&M+'h #&1Y!kbdd 签发支票,开立支票to draw a cheque||to issue a cheque
Te8BFcJG TgaDzF,j{A O8+[)+6^ {1GW,T!# 透支支票to overdraw a cheque
s'^zudx T$]2U>=<J OU(z};Is6Z <(JsB'TK 背书支票to endorse a cheque
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/s%I(iP4 n;"4`6L~ 请付票款||清付票款to pay a cheque||to honour a cheque
{zGIQG9 xaerMr NEO~|B*oDU lO9{S=N 支票退票to dishonour a cheque
\2<2&=h? k~Pm.@,3o cLlfncI ucj )t7O 拒付支票to refuse a cheque
Q:~w;I lq@Vb{Z ]tZ5XS R7KQ-+Zb 拒付支票to stop payment of a cheque
2H<? $UjSP $EJ*x$ yj$S?B Ee 提示要求付款to present for payment
.Qh8I+Q% LM'` U-/e$ }bznx[4?I l@*/1O)v 见票即付持票人payable to bearer
2al~` ud:?~?j&w L1Q QU Y%:p(f< 支付指定人payable to order
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l7{hq}@;cC vP}K(' ( ioi 已过期||无效out of date||stale
|->y'V ~+7yi4(i gSj-~kP YY!(/<VI 请给出票人R/D||refer to drawer
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0:6P8I >KY\Bx <(p1
j0_Q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
GP1>h.J \Di~DN1 ^y6Pkb
P 0acY@_ 文字与数字不一致words and figures differ
SbnVU[ P'9aZd GvzPT2E! )N=b<%WD 支票
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r 时间已过account closed
b$R>GQ?# deTb
vl S,(@Q~ .`'SL''c 更改处应加盖印章alterations require initials
M<$l&%<`G 4\ OELU
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h5F'eur 时间已过effects not cleared
*VlYl" e4)gF* 'c$9[|x 1UM]$$:i 停止付款payment stopped
*Ra")(RnDK ;5|EpoM NUnP'X=J, ?3Jh{F_+ 支票毁损cheque mutilated
?^ErrlI_ mW-@-5Wda }\0"gM 4P~<_]yf 汇款||寄钱to remit||to send money
,xh9,EpBk /3TorB~Y fcZOsTj Nz}Q"6L 寄票供取款||支票支付to send a cheque for payment
-.*\J|S@g E7h}0DX Qx,G3m[} kTk?[BK 寄款人a remitter
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GM#. 收款人a remittee
j>b OnCp~ )ED[cYGx K`X2N ZkIQ-;wx 国外汇票foreign Bill
!xc7~D@om( @Hf}PBb 6+u'Tcb i@J,u 国内汇票inland Bill
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:;^B F:@Ixk?E >eTlew<5 I>5@s; 跟单汇票documentary bill
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j fZ1n tQ~B!j] 1}uDgz^ *Z:PB%d5 空头汇票accommodation bill
i`SF<)M( !:t9{z{Ixg b
tu:@s8ci HxM sH5; 原始汇票original bill
yn#h$o< *YtNt5u XJzXxhk2 0c5_L6_z 改写||换新票据renewed bill
#~x5}8 _'7/99]4g} HIq1/) *mQit/k. 即期汇票sight bill||bill on demand
cBI)? t4IJ%#22 x]ti3?w C P#79=1 …days after date||…days after date…日后付款
fI1;&{f `+.I upDQNG>d * jK))|% …months after date||…months after date…月后付款
&XsLp&Do2 _o.Z`] ^PQV3\N ]CZLaID~
见票后…日付款…days after sight||…days sight
>D/~|`=p z\tJ~ OkZ! ZS
h 5 DB>zou
见票后…月付款…months after sight||…months sight
ElXe=5L\# 'u[o`31. (g m^o{ 5G!U'.gr 同组票据set of bills
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>!xedw= zb/Xfu.)?6 单张汇票sola of exchange||sole of exchange
pU ]{Z( 2NknC>9(\ l~YNmmv _ XQOprIJ
U 远期汇票usance bill||bill at usance
{0e{!v 8 uxFXQ UWp8I)p!\O XyphQ}\u 长期汇票long bill
s7o*|Xv LH#LBjOZk 6wB>-/'Y xD#I&. 短期汇票short bill
f*vk1dS:*3 \hW73a! 2w|u
)ow) 5vi#ItN}| 逾期汇票overdue bill
8MeXVhM %_MR.J+m2 /JeqoM"x `_U0>Bfg; 宽限日期days of grace
' 1'1T5x~ $pfe2(8 WlQ=CRY !otq
X- 电汇telegraphic transfer (T.T)
sK-|xU. %]0U60 d4>-a^)V |D`b7h 邮汇postal order||postal note (Am.)||post office order||money order
+N$7=oGC
Jf<yTAm 'lsq3!d. ;9p5YxD 本票promissory note (P/N)
,DuZMGg D2:a Zmbz-##HQ +wW 押汇负责书||押汇保证书letter of hypothecation
DgT.Lku? sq(Ar(L< Bb[e[,ah L+rySP 副保||抵押品||付属担保物collateral security
#D/ }u./ &tz%WW%D8 q\t>D
_lU ws2j:B 担保书trust receipt||letter of indemnity
O"qa&3t% uM)9b*Vbo 0S:!Gv+ mz$Wo *FB 承兑||认付acceptance
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! lDPRn~[#\ q8xc70: R Hrg=s
R 单张承兑general acceptance
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m= <x0uO 有条件承兑qualified acceptance
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,pZRc b8{h[YJL2 $:u7Dv}\ 附条件认付conditional acceptance
a EFe!_QY _
/%]: *VC4s`< 3w^J"O/T 部分认付partial acceptance
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