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。
>)Ih[0~M 会计报表statement of account
XTIRY4{
d W@S'mxk#* 84PD`A
j
s(E-d/ 往来帐目account current
#xWC(*Ggp 'WqSHb7 Sr7+DCr 6r"PtHr 现在往来帐||存款额current accout
tE)%*z@<Lt ETu7G5? id^U%4J dhW; | 销货帐account sales
,v"/3Ff{, YK#
QH"} Kuh! b`9 f;/t7=>d 共同计算帐项joint account
-25#Vh NJYx.TL T;- Zl[H DSwF
} 未决帐项outstanding account
nG#lrYZw {$iJYS\ &}Y_EHj} oz}p]l7 贷方帐项credit account||creditor account
?Az pb}# qa ![oMKc l<<G".? `Tzqvnn 借方帐项debit account||debtor account
"?j|;p@!> ixJUq o Ow\9vf6H ,2>:h"^ 应付帐||应付未付帐account payable
=q|fe%# $,k SR} =#XsY,r [5%/{W,~m 应收帐||应收未收帐account receivable
YtQKsM S(A0), zIbl[[M& !DnG)4# 新交易||新帐new account
H+zn:j@~L oB[3?e 7YbI|~ XA])<
dZ
未决帐||老帐old account
rL URP2~ V>P\yr? _lQ+J=J$.R C!w@Naj 现金帐cash account
?
Di,' K/[v>(< U]sU
b3 '4sT+q 流水帐running account
v\Y;)/! ^JtGT Rn{q/h yh_s(
>sh 暂记帐||未定帐suspense account
#},]`"n\ ZNB*Azi `n-e.{O(( }jU{RR%6B 过期帐||延滞帐overdue account||pastdue account
)I+1 b
!U d$r JW m5H
Vm8;{S q Ao96[2U6 杂项帐户sundry account
wri[#D { }sy3Mrb B^Ql[m&5+ ?p5RSt 详细帐单||明细表detail account
w& RpQcV S=aXmz< (XqeX(s D .Cm& 呆帐bad account
5, Yk5?l<' q\#3G a
ny\}
*ep!gT*4 会计项目title of account
@YwaOc_% |r-<t 4)j<(5 Q
X@&~ 会计薄||帐薄account-book
N83RsL "}_ hQGZrZK# n]Dq 1rPeh{SZ 营业报告书||损益计算表account of budiness||business report
LR)is
bf;IJ|v^ =r0!-[XCa #UND'c(5 借贷细帐||交验帐account rendered
M~662]Ekk z5'VsK: h]EXD $E7yJ|p{ 明细帐account stated
_ux6SIyp` 6l_8Q w*5I XVv7W5/q] Jy|Mfl%d 与…银行开立一户头to open an account with
+}+hTY$a !Rb7q{@>
wFqz.HoB =m/2)R{ 与…银行建立交易to keep account with
W)4xO>ck*3 |e< U %v &H4UVI Gj)Qw6
继续记帐to keep account
}p- %~Y 9q8
rf\& ]hf4= gm gwqK`ww 与…有交易to have an account with
)d.7xY7! %ANPv = 4x C0Aw 2! 6Kzq 作成会计帐||有往来帐项to make out an account with
O3BU.X1'% /Cg/Rwl pP/o2 3p4bOT5 清算||清理债务to make up an account
mMj
Vbeh[ 6nq.~f2` 50R+D0^mh {(MG:
B 清洁帐目||与…停止交易to close ones account with
kXj pCtCu 11-uJVO~* {
o;0Fx r=[}
7N 结帐to close an account
Fh/C{cX9g 87>Qw,r Z\7bp&& G7=8*@q>: 清理未付款to ask an account||to demand an account
ut,"[+J kt:%]ZZL kg@J. QA 9vH' 结清差额to balance the account with
Ce)Wvuh 6FmgK"
t8 K*}j1A _k@l-Bj 清算to settle an account||to liquidate an account||to square an account
h/VYH(Tj VsMN i#? bb
M
!<&F .R"L$V$RU. 审查帐目||监查帐目to audit an account
#3$|PM7,_ [*<&]^ OlJj|?z$ CyU>S}t 检查帐目to examine an account
{2Ibd i +]zP $5_e ;(,Fe/wvC m{yON&y 转入A的帐户to charge the amount to As account
Yt'o#"R) mNYz7N PWU#`>4 \*
#4 以计帐方式付款to pay on account
CUG<v3\ 8UcT?Zp O gnpzN ]z%9Q8q' 代理某人||为某人on ones account||on account of one
f$'D2o, O Uwk|M?94 5`DH\VD.j E;Hjw0M'k 为自己计算||独立帐目on ones own account
z~5'p(|@f *X-$*
~J0 u"T^DrRlQ h:NXO' 由某人收益并负风险on ones account and risk||for ones account and risk
u5_fM*Ka rY= #^S J"MJVMo$T |{K:.x#^ 由某人负担for ones account||for account of one
AVWrD[ wD2 Qa%SvA@R xL"%2nf jFv<]D%A[ 按某人指示||列入某人帐户by order and for account of one
SAJ=)h~
J
x< AF}"
g-}sVvM 列入5月份帐目for May account
9R[','x "!?bC#d#( DPx,qM#h5O '
^^K#f8 编入某中帐项下to pass to the account of||to place to the account of
U8KY/!XZ WXU6J?tIm 1%`:8 k]iS3+nD 寄出清算书to send in an account||to send in render an account
cg%CYV) HWBom
8u0 ($W 5fbu lz 6 Aj 支票薄cheque book
;I'/.gW;{ vBx^zDe 3(&F.&C$$ Qknc.Z} 支票陈票人cheque drawer
?g4|EV-56 B;r$( 'UZ v!xrUyN~m rg}kxvu 持票人cheque holder
{eEWfMKIn <GRf
%zJ JUFO.m^w {Xd5e@:Js 不记名支票cheque to bearer||bearer cheque
w"i Zn 4?&a?*M CF"3<*%x F4%[R) 记名支票||认人支票cheque to order
z]AS@}wWqg ;h
J*u e~;)-Z n0pe7/Ai 到期支票antedated cheque
%Qz`SO8x? yZ
$;O0f&& j//wh1 Y{|yB 未到期支票postdated cheque
J*X.0&Toc B31-<w S(h*\we
(Nb1R"J` 保付支票certified cheque
U&$]?3? MToQ8qKs 'LLx$y.Ei[ KB*=a 未获兑现支票,退票returned cheque
12xP)*:$ ]?$
y} "]Dzc[Vp Qm x~_ 横线支票crossed cheque
N|2 [+,U0OV, k.[) R@0% <9tG_ 普通横线general crossing
/
i2-h G%jJ>T4
r~_ /Jj u!k<sd_8B 特别横线special crossing
kQl cT"R !BuJC$ A!Ct,%
G0Tc}_o<Y 空白支票blank cheque
V9+"CB^ !>Y\&zA %]$p ^m W<]Oo
] 失效支票,过期支票stale cheque
SJ7=<y}[d W(lKR_pF ~.`r( N/{Yi
_n 普通支票open cheque
Y6?mY! [HiTR !o* qq3Qd,$Z =1OAy`8 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Rn_W|" -U;LiO;N <O)X89dFM 1\{U<Oli 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
R6Z}/ m D4 ]B> JK]tcP 3=|2Gs?ut 支票换现金||兑现to cash a cheque
%<#3_}"T| n9fA!Wic o/9LK 9Y@?xn.\ 清理票款to clear a cheque
a:^Gr% Nz3%}6F: o``>sBZOq )^>XZ*eK 保证兑现to certify a cheque
!v4j`A;% 1
u_2
4 x`6^+>y^ C
3XZD4.2 填写支票数额to fill up a cheque
ig_<kj;Vd pH l2!{z KPd C9H u#@{%kPW 支票上划线to cross a cheque
S{(p<%)[ 4zfRD`; ZWhmO=b! \pD=Lv9 开发支票to make out a cheque
$EGRaps{j> e=jT]i *cU eGSp(o5 6 .0fh>kQ 签发支票,开立支票to draw a cheque||to issue a cheque
PWN'.HQ CL'Xip')T &<|-> *v 27 145
透支支票to overdraw a cheque
zP h\3B -S%q!%}u LUDJPIk l*\~ew 背书支票to endorse a cheque
LQ(5D_yG. -6~y$c&c 87pXv6'FQ ZecvjbnVY 请付票款||清付票款to pay a cheque||to honour a cheque
Q6!v3P/h J1]w*2
D@\;@(
| %V(N U_o 支票退票to dishonour a cheque
u|OzW}xb7j oAZF3h]po r2GK_$vd ZAX0n!db3 拒付支票to refuse a cheque
6%\Q*r*N 4]aiT8)) G]mWaA +fd@K 拒付支票to stop payment of a cheque
Vl 19Md w*u{;v# RE>ks[ << ;HY}s 提示要求付款to present for payment
m
UWkb %`?;V;{= QSF"8Uk PwB g 见票即付持票人payable to bearer
jH&_E'XMX t`Y!"l W[>iJJwz *K,
hrpYR 支付指定人payable to order
V'"I9R'1 F?8BS*r_ /$9BPjO{ sCF40AoY& 已过期||无效out of date||stale
rXY;m- Z%+BWS3YqY `D)Lzm R bbNU\r5% 请给出票人R/D||refer to drawer
4N~+G ` N~):c2Kp<9 ^}o7* ;n}
>C' : 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>sQ2@"y)s2 rps(Jos_~ =9pw uH G`,u40a 文字与数字不一致words and figures differ
}qiF^D} cGE=. izPh1YA ]^:hyOK 支票
aUW/1nQHa
':\fl.b 时间已过account closed
gwSN>oj
& 20UqJM8Ot F&QTL-pQW )RwBg8 更改处应加盖印章alterations require initials
[dj5$l|
"F-Y^ |e*Gz D {J~(#i
k
g4:VR:o
4E=0qbt8 时间已过effects not cleared
M o}H_8y P</s)"
@ F#(.v7
Za hCzjC|EO~ 停止付款payment stopped
PSTu /^ d/XlV]#2x\ yjEI/9_ m|pTn#*` 支票毁损cheque mutilated
3{<R5wUo" KNg8HYFW\ Tu]&^[B(' ajn-KG!A 汇款||寄钱to remit||to send money
"~u_\STn < 6*ZU}xT Fr-[UZ~V M
h`CP 寄票供取款||支票支付to send a cheque for payment
Aoj6k\YX (/"thv5vT{ g b -Bxf tbq|," 寄款人a remitter
GDF{Lf)/v NQ?x8h3 /ZHO>LNN| cDCJ]iDs 收款人a remittee
]}Pl%. xE%O:a?S ~32Pjk~ <^xfcYx\ 国外汇票foreign Bill
_=ugxL #eB Qi_&aU$>lM (nLKQV 1 i 'qMi~{ 国内汇票inland Bill
(]2<?x* +p3 Z#KoC D9~}5 |U#DUqw 跟单汇票documentary bill
R1}IeeZO?& 3[VWTq)D= huz86CO Yi 6Nw+$ 空头汇票accommodation bill
uJgI<l'|e3 :/B:FY= _R)&k%i} Vt'L1Wr0v 原始汇票original bill
F)
?o, L[rpb.'FG 8Jr1_a !2z!8kI 改写||换新票据renewed bill
u+i (";\ GR<c= AM'gnP>
?w*yW;V` 即期汇票sight bill||bill on demand
_?.\Xc H)E^!eo > @+# 8W;2oQN7 …days after date||…days after date…日后付款
F"'n4|q4n 4
0 2x<H T
xo@U ZRnL_z~ …months after date||…months after date…月后付款
),=@q+{E{ oU8>Llt=$ UFe(4]^ Gg|M+M?+ 见票后…日付款…days after sight||…days sight
"}@i+oS
(= 9wo #zt*xS[{0 /PXioiGcs 见票后…月付款…months after sight||…months sight
bg}+\/78# K#!X><B' x`2| }AP( X D) 8? 同组票据set of bills
1}}>Un`U5, dv, C6t2
e0 u,zg+m Iq^if> 单张汇票sola of exchange||sole of exchange
7d;pvhnH U]1(&MgV mRwT_(;t Fnb2.R'+ 远期汇票usance bill||bill at usance
.%'Z~|K4 {oUAP1V^ b{M}5~e=B MS*G-C 长期汇票long bill
` H
XEZ| ,."b3wR[w .'1SZe7O |CIC$2u 短期汇票short bill
,gMy@
\~#WY5 &Jy)U (PRBS\*G 逾期汇票overdue bill
Gf0,RH+ 'e@=^F
C ]Bnwk
o J[@u m: 宽限日期days of grace
nWJ:=JQ i" zE|Wn3_sd
so+4B1$)q ,%
W<O. 电汇telegraphic transfer (T.T)
gg^1b77hT [A9JshMo l?8)6z#Zl vfw A$7N 邮汇postal order||postal note (Am.)||post office order||money order
8;8c"'Mn "NzD1k6.L (UYF%MA}" G[h(xp?,l 本票promissory note (P/N)
+}@8p[`
) _Mt Qi C4\,z\Q bk<FL6z
z 押汇负责书||押汇保证书letter of hypothecation
|0.Xl+7 TWd;EnNM E4i0i!<z VK:8 Nk_y 副保||抵押品||付属担保物collateral security
8K{[2O7i) y(a!YicA? !bU\zH xHo&[{ 担保书trust receipt||letter of indemnity
wX,F`e3"/ ` ;)ZGY\ mC[UXN/ 7dOyxr"H- 承兑||认付acceptance
/ i_ @ EQ<RDhC@b EJ84rSp @|\R}k
%( 单张承兑general acceptance
:I1
_X p
fT60W[m yT8=l"-[G LF*&(NC 有条件承兑qualified acceptance
IQH[Q9% o[1ylzk}+ EU-]sTJLF .S?pG_n]f 附条件认付conditional acceptance
wJ+Aw
$uDqqG(^ )G1P^WV4 en*d/>OVJ 部分认付partial acceptance
E?)656F[