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。
TvM~y\s 会计报表statement of account
[Pp'Ye~K@c 8|^7ai[am m~|40) RFGffA&
往来帐目account current
@iiT< <q836]aaA ~Ei<Z`3}7" ^OdP4m(
>> 现在往来帐||存款额current accout
("@!>|H Y2Tt
Y; :0/7, i qK+5NF| 销货帐account sales
}ZI
7J R_KH"`q LeQjvW9y Sz~OX6L 共同计算帐项joint account
S/ *E,))m )BE1Q*=
n SM'|+ d bcyzhK= 未决帐项outstanding account
.}t
e>]A* ks tIgcI
#E[0ys1O Xvv6~ 贷方帐项credit account||creditor account
DXo|.!P=3 }k0_5S H}!r|nG wY#E?, 借方帐项debit account||debtor account
u,
ff>/1 {ax:RUQxy F2WKd1U sK{e*[I>W 应付帐||应付未付帐account payable
x:;kSh 7_L;E~\
XX@ZQcN
Hz~zu{;{J 应收帐||应收未收帐account receivable
:h$$J
lP eRYK3W ;jXgAAz7 97]E1j] 新交易||新帐new account
.8R@2c`}Cs osRy e3 ]lbuy7xj63 8y L Y 未决帐||老帐old account
YVU7wW,1 3mgD(,(^ F847pyOJnf @- xjfC\d 现金帐cash account
]'}L 1r 8Wx=p#_ A<{{iBEI` WY/}1X9.% 流水帐running account
&HW9Jn Ie_wHcM< \Z/@C lCm vt
8By@]: 暂记帐||未定帐suspense account
l;Wj] 2 nCA<& wz%-%39q% 3$ pX 过期帐||延滞帐overdue account||pastdue account
NOva'qk " x-j~u? +rd+0 `}C tA;}h7/Lc~ 杂项帐户sundry account
oxs#866x q1,~ 3u=g6W2 F u_enqC3 详细帐单||明细表detail account
b;n[mk
xpt:BBo CrLrw T ^sw?gH* 呆帐bad account
[WmM6UEVS ueudRb r&CiSMS* K-4PI+qQ\ 会计项目title of account
S'" Df5 )pa]ui\t )e{aN+ 5+vaE
2v 会计薄||帐薄account-book
w<#!h6Y= {FkF p{_" bB ;pAK_> 营业报告书||损益计算表account of budiness||business report
V88p;K$+ eFgA 8kY) 7dWS ]Um/FA W 借贷细帐||交验帐account rendered
9w"*y#_ &
yg|t5o HN"Z]/5j F5<Hm_\: 明细帐account stated
D7Z /H'| L0,'mS ]gOy(\B .A|udZ, 与…银行开立一户头to open an account with
1M 6D3d_ f|5co>Hk -RwE%cr 0B2t"(& 与…银行建立交易to keep account with
4RO}<$Nx} i5Ggf"![ la!~\wpa jA1+x:Wq 继续记帐to keep account
fhiM U8(& vXs"Dst 1}x%%RD_ iS^QTuk3% 与…有交易to have an account with
<~)P7~$d?p u9e@a9c )nkY_'BV L!9 2P{ K 作成会计帐||有往来帐项to make out an account with
3og.y+.=U. ftb\0,- pi(m7Ci" |Cv!,]9:r 清算||清理债务to make up an account
oA
1yIp H_a[)DT Q
,g\ h p1Bi 清洁帐目||与…停止交易to close ones account with
D.:Zx d]9z@Pd oH@78D0A Nn6%9PX_) 结帐to close an account
-?\D\\+t J.a]K[ci -7ep{p- ES[G 清理未付款to ask an account||to demand an account
6nn*]|7 K(4_a``05 Rcuz(yS8 3o*YzwRt 结清差额to balance the account with
wwqEl( _a, s
) cAw/I@jG &oNAv-m^GD 清算to settle an account||to liquidate an account||to square an account
hrk r'3lv ]Wup/o 0GwR~Z}Z mH(:?_KrS- 审查帐目||监查帐目to audit an account
W9&=xs6 UMi~14& ; ~%oR[B7=| P \I|, 检查帐目to examine an account
]Ljf?tk UKGPtKE< ?,/ }`3Vw :FF=a3/"6 转入A的帐户to charge the amount to As account
?6!LL5a. X}]-*T|a JF]JOI6.e V`5O{Gg 以计帐方式付款to pay on account
Iu{V,U @ Qe0! (_= }p
V:M{Nu& hH.G#-JO 代理某人||为某人on ones account||on account of one
P?<y%c< }V>T M{ st*gs-8jJ; \V:^h[ad 为自己计算||独立帐目on ones own account
H,J8M
{
XppOU qs6aB0ln okXl8&mi
由某人收益并负风险on ones account and risk||for ones account and risk
]:;&1h3'7 Gj*9~*xm( {g6%(X\r.r b>k
y 由某人负担for ones account||for account of one
jIyQ]:* p _F{C\} #ob/p#k pAEx#ck 按某人指示||列入某人帐户by order and for account of one
(H]AR8%W k)u[0} CLSK'+l Ac6=(B 列入5月份帐目for May account
U*:!W=XN 'qi}|I AW .F3hN) E7hhew
编入某中帐项下to pass to the account of||to place to the account of
k9R9Nz|J J,G
lIv.A 8t`?#8D} B!yr!DWv 寄出清算书to send in an account||to send in render an account
X]=t> V]&\fk-{ <{pz<io) :,^gj 支票薄cheque book
ivPg9J1S fM
}#ON>Z ?"FbsMk.d .hiSw 支票陈票人cheque drawer
=sFTxd_"iQ !wNO8;( 5xde; AGno6g 持票人cheque holder
f::Dx1VcX _ |p8M!
Q?T]MUY(L kT?J5u_o 不记名支票cheque to bearer||bearer cheque
\jA~9 Bt#N4m[X*| ,[Fb[#Qqb *=n:- 记名支票||认人支票cheque to order
Qd6F H2Pl _ m>b2I? 4YHY7J z2c6T.1M 到期支票antedated cheque
H"KCK6 ;=@0'xPEa- -N@|QK> *H122njH+T 未到期支票postdated cheque
hcc/=_hA :EH=_" "ta x? fh{`Mz,o 保付支票certified cheque
Ie^l~Gb :LTN!jj _|]x2xb) &{RDM~ 未获兑现支票,退票returned cheque
ccnK#fn v C>~TI,5a3 {)"vN(mX \1`O_DF~o 横线支票crossed cheque
,47qw0=C +3`alHUK V:2
7)]q Wf<LR3 普通横线general crossing
!
+ njS >MK98(F {U1m.30n w:l
"\Tm 特别横线special crossing
W`&hp6Jq TKjFp%
9
akH rbQR,Nf2x 空白支票blank cheque
bi:8(Q$w:` J=L5=G7( kR9-8I{J q9NoI(]e 失效支票,过期支票stale cheque
+>9Q/E ^J d
r>@ WKU=.sY 6r_)sHf 普通支票open cheque
{PmZ9 b[7]F 8X0z~& " Jr-J#gg 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
}`"6aM Vg23!E ??T#QQ d %#b:(, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
wAd9 Bj~+WwD)QR i?~3*#I
pD 9/;P->wy 支票换现金||兑现to cash a cheque
+"6`q;p
3) qFNes)_r C-[1iW' ;$tSb ~K+ 清理票款to clear a cheque
n(|^SH4$b 0^ibNiSP H.2QKws^F :aQt;C6Z> 保证兑现to certify a cheque
Z<phcqEi8 K@#L)VT! >*n0n!vF
?
qA]w9x 填写支票数额to fill up a cheque
#,.Hr#3nI _y>~
yZx '7@R7w!E4H kwA$Z!Rn 支票上划线to cross a cheque
'=6\v! qv"$Bd:]r f9\X>zzB2| X$pJ
:M{F$ 开发支票to make out a cheque
nLiY%x`S Yuc> fFA (~en
( 5Dl/aHb 签发支票,开立支票to draw a cheque||to issue a cheque
;'Nd~:-] 'eX ' 9E
6R0D} 9M9?%N:ra 透支支票to overdraw a cheque
1r7y]FyH$ 6DWgl$[[ t_suF$ 3H
m/(C 背书支票to endorse a cheque
AvHCO8h| ,{q;;b9 $j
?1g# 0AV c 请付票款||清付票款to pay a cheque||to honour a cheque
Wr5V`sM ->{KVPHe{ [=_jYzD,j| D )'bH5 支票退票to dishonour a cheque
$a%MOKr Y5d \d\e/ M:6"H%h,W ^Q^_?~h*! 拒付支票to refuse a cheque
_{Hj^}+$ zA"`!}* 2wgg7[tGi Ip]KPrwp 拒付支票to stop payment of a cheque
Yir
[!{ +&"zU GTIc y#$CMf
-q^ i@R
1/M 提示要求付款to present for payment
(2
a`XwR Z*2Vpnqh\ w8D"CwS1Rx IyPnp&_ 见票即付持票人payable to bearer
>6pf$0 =4!e&o 50C <1COZ) 支付指定人payable to order
tlt*fH$. "2T#M
O/ 5Zva: c\V7i#u[d; 已过期||无效out of date||stale
uc"P3,M P_#bo
w t>B;w14 }Ys>(w 请给出票人R/D||refer to drawer
iRi-cQVy FtC^5{V+V 8&Y^""#e) E1U",CMU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
xpx\=iAe {s{j~M G<^{&E+= 78H'ax9m 文字与数字不一致words and figures differ
QS]1daMIK< lR6x3C
H@ =+?7''{> }k
G9!sf 支票
Km6YP!i
^Zy%fv, 时间已过account closed
1q1jZqno q,U+qt _M5|Y@XN- ^4Ah_U 更改处应加盖印章alterations require initials
yD6[\'% B[?CbU l/
; u
sL*
x9i Eue~Y+K*b
?vHU# 时间已过effects not cleared
ye? 'Ze ;x1PS h_IDO% 8d-t|HkN 停止付款payment stopped
>q1L2',pK
WPG(@zD PO7Lf#9] "E?2xf|. 支票毁损cheque mutilated
pK'V9fD5J t=O8f5Pf{ I[
##2 xDoC( 汇款||寄钱to remit||to send money
dIBE!4 V[ 5K?IDt7A] z4]api(xZ \3aoM{ztD 寄票供取款||支票支付to send a cheque for payment
TNh1hhJ$b E5lBdM>2 t9:0TBt-[ t#pS{.I 寄款人a remitter
|:<f-j7t~ SHo$9+
8- %TC\: k<{{* 收款人a remittee
O[)kboY 25[I=Z
dS z(^]J`+\ o,8TDg 国外汇票foreign Bill
hP)LY=-2 6@0OQb %k?U9pj^ ouFYvtF g 国内汇票inland Bill
1gy.8i :GP]P^M;G@ D"?fn<2 \\dMy9M- 跟单汇票documentary bill
doy`C)xI l6 H|PR{ }n2M G $!yW_HTx 空头汇票accommodation bill
'd$P`Vw: c%G{#}^2 d]6#m'U 4 k _vdz 原始汇票original bill
b8SHg^} (l-ab2' L(-b@Joh ssRbhlD/*1 改写||换新票据renewed bill
jQ 7 Vo$(kj ~W+kiTsD? ~h85BF5 即期汇票sight bill||bill on demand
JYd 'Jp8bP D9
|n)f Y
M\ K%rk ^xh ; …days after date||…days after date…日后付款
HxK80mJ i/ )am9 S(8$S])0 0ANZAX5 …months after date||…months after date…月后付款
A
'5,LfTu |>27B 2Yn <2U/^R Q
qvihd 见票后…日付款…days after sight||…days sight
u TK,& <_tT<5'[$u Yc
`)R #( jw!d& 见票后…月付款…months after sight||…months sight
5$&%re!{Z s1NKLt C=It* j55 Z99>5\k 同组票据set of bills
f[a}aZ9) dA0.v+Foz" WDPb
!-VT L=8<B=QT$ 单张汇票sola of exchange||sole of exchange
@&:ar db6b-Y{ OJ$]V,Z00x
4/1d&Sg 远期汇票usance bill||bill at usance
7=WT69,& D+z?wuXk
%i-c0|,T4 GlT7b/JCG 长期汇票long bill
2.zsCu4lj. TXk?#G\o r1LViK `_{`l4i5 短期汇票short bill
WKIoS"?-F 9Hu/u=vB< *
%M3PTY\ j eX^}]x|% 逾期汇票overdue bill
@$c\dvO }'/`2!lY y_IM@)1H~ .wu
xoq 宽限日期days of grace
YmgLzGk` Boz@bl mCB G *;a^]- "WK{ >T 电汇telegraphic transfer (T.T)
(egzH? ur@Z|5 w1"nffhO &c%g 邮汇postal order||postal note (Am.)||post office order||money order
B'EKM)dA C
#6dC0 I_rO! )Z
qJh 本票promissory note (P/N)
%V{7DA&C Qj6/[mUr~ mB9r3[ qt
2d\f 押汇负责书||押汇保证书letter of hypothecation
D]
~MC Zx bq ux3<l +jv^ +g]yA3 副保||抵押品||付属担保物collateral security
mP P`xL?T 6 9NQ]{1 (RZD'U/B Zrr5csE 担保书trust receipt||letter of indemnity
/&{$ pM|? i21Gw41p:
q^L<X) B0WJ/)rK< 承兑||认付acceptance
_b.qkTWUB <_Q:'cx' A\#P*+k 0 hk;7:G 单张承兑general acceptance
7=OQ8IM! mJ`A_0 OP|8S k6
r ~Oq +IA~9 有条件承兑qualified acceptance
$N=N(^
'ao"9-c e|D;OM %ck]S!}6 附条件认付conditional acceptance
' dx1x6
\qR %%S 6]pX>Xho 1=a>f"cyf 部分认付partial acceptance
ku
a)
K!