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。
:[r/
Y 会计报表statement of account
5Y(<T~ H6t'V%Ys R0A|}Ee* (& UQ^ 往来帐目account current
x,% %^( Nm7YH@x*o ("r\3Mvs PptVneujI 现在往来帐||存款额current accout
BH"OphE 9Gc4mwu pv[Gg^ K8bKTG \ 销货帐account sales
JJZu%9~[ xk*&zAt ki6Lt 6Lc{SR 共同计算帐项joint account
E#!tXO&, \5iMr[s '
w z6Zt ;0vCZaEF 未决帐项outstanding account
YWFq&II|Z L
s`[7w Cvp!(<<gK D
0 O^=v| 贷方帐项credit account||creditor account
4=~+Bz cE;n>ta"F mPL0s l@)`Q 借方帐项debit account||debtor account
AxtmG\o> lz7?Z S"4eS,5L| .0Kc|b=w 应付帐||应付未付帐account payable
awv$ }EFo jQrj3*V )Yu OUk"aAo 应收帐||应收未收帐account receivable
SF=TG84< M>_vsI^I' AP:Q]A6} ~].?8C.>* 新交易||新帐new account
3;RQ\{eM w^"IR n_
4 r'w d9& 未决帐||老帐old account
ysj5/wtO0 )qRH?Hsb7 U`aB&[=$ `Gj(>z* 现金帐cash account
|A/H*J, -VeCX] `*l aUn ?I[*{}@n" 流水帐running account
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8xcq# 暂记帐||未定帐suspense account
?<`oKBn >J5C .hx 35Yf,@VO ZTibF'\5N 过期帐||延滞帐overdue account||pastdue account
]rv4O@||w }v's>Ae~p P)kJ[Zv>f dU#-;/}o 杂项帐户sundry account
?j0yT@ G 0k#7LubWZl vK%*5 lm6hFvEZ 详细帐单||明细表detail account
d[>HxPwo ~o>Gm>5!HH zXM,cV/s f1]zsn: 呆帐bad account
-72EXO=| TF%Xb>jy[ 4-t^?T:qF [ /YuI@C,@ 会计项目title of account
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oapy qm3H/cC9+ S3:AitGJ FJDE4
8Vi 会计薄||帐薄account-book
V^,eW! PJcfiRa'jQ Z6rhInIY V
^+p:nP 营业报告书||损益计算表account of budiness||business report
l2LLM {B 'L7qf'RV [lg!* .07`nIs" 借贷细帐||交验帐account rendered
o]~\u{o#. X%+lgm+ J Cq>;br. mwo:+^v( 明细帐account stated
m/1FVC@*
v&|65[< 0muC4 X+C*+k,z 与…银行开立一户头to open an account with
8 ECX[fw aknIrblS\ cf88Fd6l/ 0eNdKE 与…银行建立交易to keep account with
FDQ=$w}'> vY-CXWC7 a(|6)w- oGRk/@ 继续记帐to keep account
RkE)2q[5 B=!!R]dxA 16zRe I( mUa#sTm 与…有交易to have an account with
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MH_:jb 393c |8M .`}TND~ tL$,]I$1+ 作成会计帐||有往来帐项to make out an account with
bGCC?}\ J5G<Y*q A$=ny6
pM?~AYWb 清算||清理债务to make up an account
d ItfR'$ E{<#h9=> {^z73Gxt, #4JMb#q0E 清洁帐目||与…停止交易to close ones account with
,*J@ic7" u%~'+= Hu"$)V XM`GK>*aC( 结帐to close an account
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.Iml'@ d}\]!x3t dd -qc'J<*^4 清理未付款to ask an account||to demand an account
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$] 9"S2KT @8
CPJ21^ 5@2Rl>B$ 结清差额to balance the account with
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.dU91> ~Ov |M;Nq@bRv 清算to settle an account||to liquidate an account||to square an account
?>;aD vwT1bw . !-lI<$S: 1m~|e.g_'` 审查帐目||监查帐目to audit an account
uOA/r@7I}S s9ix&m HPt3WBRzS; t`8Jz~G` 检查帐目to examine an account
nnyT,e% Gd
4S7JE ;0dH@b |HycBTN#E 转入A的帐户to charge the amount to As account
N|yA]dg[ lwQ!sH[M !igPyhi,hl d~aTjf 以计帐方式付款to pay on account
z:-{Y2F hoFgs9 `,V&@}&"n 2H`r:x<Z- 代理某人||为某人on ones account||on account of one
b$'%)\('g 7KlL%\ BbX$R`f .4a|^ vT 为自己计算||独立帐目on ones own account
k M/:n 4BMu0["6|s D+!T5)>( (csk
由某人收益并负风险on ones account and risk||for ones account and risk
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s<ZWT "Erphn < dE7+w TIp\- 由某人负担for ones account||for account of one
I;XM4a wf ]Wm
$(62j0mS> ;rf{T[i 按某人指示||列入某人帐户by order and for account of one
!\'w>y7 Jj]<SWh ;ab[YMkH H2],auBY
列入5月份帐目for May account
I]HYqI KYTXf+ oh F42^Uoaz -d?<t}a 编入某中帐项下to pass to the account of||to place to the account of
~Xx}:@Ld w%wVB/( :LuA6 67/@J)z0% 寄出清算书to send in an account||to send in render an account
p_xJKQS c:=HN-*vQ |+h x2?Nv ZW))Mx#K=T 支票薄cheque book
G$)q% b;Lz h/5V~ :) 9F3aT'3#! ^E,
#}cW 支票陈票人cheque drawer
1^AQLOiRE1 oJV dFE <OiH%:G/1 |s#,^SJ0 持票人cheque holder
hAgrs[OFj FS7D &OvA[<qT z>W?\[E<2 不记名支票cheque to bearer||bearer cheque
mb'{@ :EPe,v RT W^W.* ?e` BD$Lf,_ 记名支票||认人支票cheque to order
de8xl k-4z2qB UN<$F yb JrxQ.,*i 到期支票antedated cheque
6Po{tKU {#t7lV'4 U8aNL
sw ;Gu(Yoa}y 未到期支票postdated cheque
_+Z;pt$C Vf(..8 MTR+|I3V 6R2F,b(_ 保付支票certified cheque
6XAofN/5f RP^L.X(7^ <UIE-#
IUWJi\, 未获兑现支票,退票returned cheque
6 {`J I B0g?!.#23 B_@p@6z HKC&grp 横线支票crossed cheque
oh:.iL}j xNJ*TA[+ C
szZr>Z eOb)uIF 普通横线general crossing
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{\h:k\k R-k~\vCW g/!tp;e 特别横线special crossing
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空白支票blank cheque
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!%D;H ~mQ DRVvC~M-, +}g6X6m 失效支票,过期支票stale cheque
*]Eyf") Lu71Qdu09 gP ^A wF-H{C' 普通支票open cheque
B;<zA' 1 a3[,3 ]~pM;6Pu0 #=ko4?Wr( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
;|,*zD R$2\Xl@qQF 1_mqPMm GCrsf 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
h.xtkD)Y~ _]< Tv3]RK .07kG] AI$\wp#aw 支票换现金||兑现to cash a cheque
-;YhQxxC}L BtF7P}:MGf 8wCB}q C \XbCJJP 清理票款to clear a cheque
! ^aJS'aq qjN*oM, Z>.(' !3ji]q;uF 保证兑现to certify a cheque
@n$/2y_. 4@jX{{^6% DNRWE1P2bg x.q "FXu 填写支票数额to fill up a cheque
o}Q3mCB 3
t+1M I(qFIV+HR
acow 支票上划线to cross a cheque
+6(\7? "|/Q5*L Wfsd$kN6{ T:*l+<? 开发支票to make out a cheque
[`!%u3 ^(Wu$\SA 8-x)8B CrYPcvd6 签发支票,开立支票to draw a cheque||to issue a cheque
yXCHBz 6& 2k^'}7G% e_IRF+> `ix&j8E22w 透支支票to overdraw a cheque
ULzrJbP'7 `r&]Ydu:
KESM5p"f j7J'd?l 背书支票to endorse a cheque
M]SeNYDy f7&9IW`7F^ sAoxLI 0CK3jdZ+X 请付票款||清付票款to pay a cheque||to honour a cheque
wQ81wfr1: $#E!/vVwD7 %RzCJxT +9B .}t# 支票退票to dishonour a cheque
wJh/tb=$o r'MA$PiS' sEi9<$~R@0 LHSbc!Y'. 拒付支票to refuse a cheque
=X7_!vSv P+DIo7VTX }ldpudU >+):eBL 拒付支票to stop payment of a cheque
-s]@8VJA" 5t-,5 \r"gqv)^ ~JO.h$1C 提示要求付款to present for payment
U_WO<uhC :TkMS8 ;RYIc0% e0hY 见票即付持票人payable to bearer
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d\ y:7 8#/y`ul A#Y:VavQ? &^l(RBp]0 支付指定人payable to order
*D.Ajd.G fElFyOo+ 4eJR=h1 8{_lB#<[E 已过期||无效out of date||stale
F6aC'<#/ 4issj$ l2I%$|)d W2'!P
c,W 请给出票人R/D||refer to drawer
[2E(3`-u z"Mk(d@-E F~eY'~&H} M=3gV?N 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;a| ~YM2I Je}0KW3G9L nv\K!wZI=b p}<60O"r$ 文字与数字不一致words and figures differ
wE}Wh5 B9Hib1<8 "p7nngn~ 3R0ioi 7 支票
l qKj;'
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E 时间已过account closed
fP\q?X@]E z+- o}i 1GK>&; L#zD4L 更改处应加盖印章alterations require initials
I2Imb9k~B C511hbF @bJIN]R 2`TV(U@ Ka_;~LS>(
hzRKv6 时间已过effects not cleared
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6su~SPh o]RZd--c< mEsb_3?#+ 停止付款payment stopped
|`t 6lVO,Z &*%x]fQ@ y^ |u'XK O^j
*"#f 支票毁损cheque mutilated
m\X\Xp~A h<TZJCt (:HT|gKoE =$fz</S=J 汇款||寄钱to remit||to send money
]%FAJ\ 6(rN(C ?_i>Kx {(!JYz~P 寄票供取款||支票支付to send a cheque for payment
vg1JN"S[
S#?2E8 3h d30o 7J!s"|VS 寄款人a remitter
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?-vWNv G(TFv\`vH w2'q9pB+ 收款人a remittee
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(FO,8c 0hV#]`9`gN ?VmgM"'md 国外汇票foreign Bill
mXOI"B9Sq d]`6N BEvY&3%l ;=jF9mV. 国内汇票inland Bill
BB\GrD H8FvI"J Q_|}~4_+ 4,z|hY_*t 跟单汇票documentary bill
IBo >&KH!:OX| 1o%#kf K F_fz 空头汇票accommodation bill
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)#Y\" 8 O9^g4? kpIn_Ea LhbdvJAk@ 原始汇票original bill
in<.0v9w )>:~XA|? _ZK^JS >5Yn`Fc5 改写||换新票据renewed bill
_d5:Y RI&O@?+U ,<t.Iz% XNWtX-[^@ 即期汇票sight bill||bill on demand
`}l%61n0 Lz.khE< W_`]7RO8 S
F*C' …days after date||…days after date…日后付款
x?{UWh% N7_eLhPt*8 v
S>'LX @"MYq#2c$ …months after date||…months after date…月后付款
dDpAS#'s\ I"88O4\@ 5MB`yRVv :}zyd;Rc 见票后…日付款…days after sight||…days sight
z_$c_J ]u|v7}I4 FfJ;r'eGs SWV*w[X<X 见票后…月付款…months after sight||…months sight
hLLSmW( f[k#Znr q>2bkc GY# !Zj]0,^ 同组票据set of bills
+M0pmK! x950,`zy t^~vi'bB ][$I~nRf 单张汇票sola of exchange||sole of exchange
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?IVJ#6[ 远期汇票usance bill||bill at usance
6WY/[TC- lA5Dag' 5)!g.8-! {=ox1+d 长期汇票long bill
0hemXvv1 aV'bI &W@2n&U.q 10FiA; 短期汇票short bill
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^HC6v;K D!rPF)K
) 逾期汇票overdue bill
Gaix6@X6' @(,1}3s
eO!9;dJ B}iEhWO6 宽限日期days of grace
8F}drK9>F T$%|=gq faQmkO =8\.fp 电汇telegraphic transfer (T.T)
e2O6q05 ?Q l{k_;i!D U N9hZ>9 bE _8NA"2 邮汇postal order||postal note (Am.)||post office order||money order
Tlw'05\{J l[/`kK Y %"Ji[ MET9rT 本票promissory note (P/N)
UHZuH?|@ Nc:s+ o F` U~(>u' :o
'x?] 押汇负责书||押汇保证书letter of hypothecation
X;I9\Cp]! 3_ )E}v~GW.+ G4)~p!TSQ 副保||抵押品||付属担保物collateral security
%k!CjW3 "n%s>@$ Qm%PpQ^Lz3 FnO@\{M"A 担保书trust receipt||letter of indemnity
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7sh5 |b <3;p>4gN 承兑||认付acceptance
uZ+bo& <Riz!(G &9yZfp IVR%H_uz 单张承兑general acceptance
&$MC!iMh n#(pT3&
5;a*Xf%V QZzamT)" 有条件承兑qualified acceptance
:X0L6y)u QQ(}71U n|i:4D @-$8)?`q 附条件认付conditional acceptance
aFnel8 t3;Zx+Br A8)4nOXM ^hIdmTf6 部分认付partial acceptance
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