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。
,]1oG=`3v 会计报表statement of account
Md~%
e' njbEw4nX i+x$Y)= DAZzc :1Aj 往来帐目account current
5pJ)OX -dCM
eC > 3<P^-9L {u3eel 现在往来帐||存款额current accout
0q|.]:][Eo E\3fL"lM ]}KoW?M So&an ! 销货帐account sales
I9sx*' -Wp69DP6q 2~:jg1 8<,b5 共同计算帐项joint account
Pm2T!0 b)7uz>I N!7r~B
Who7{|M\' 未决帐项outstanding account
8Iz-YG~%3 9ghZLQ _R&}CP -8sm^A>C 贷方帐项credit account||creditor account
9.<d S 1`t4wD$/
%9D$N
Kk5 vC{ 借方帐项debit account||debtor account
ls5s}X aBo8?VV]8 oV4+w_rrLc ?vHow
$ 应付帐||应付未付帐account payable
JfJUOaL $U,`M" #41fRmzC =5NM
=K 应收帐||应收未收帐account receivable
Hwr#
NKz- K\Oz
~,z a&>Tk% ye -o'%{ 新交易||新帐new account
+f{CfWIKs Sq9I]A cR;zNS q#fj?`k 未决帐||老帐old account
#St=% ! 7qfo%n" )Fc`rY E0K'|* 现金帐cash account
Ql1HaC/5)- f tVA ;D Mv?-H {@T8i^EI 流水帐running account
pdcP;. Ka[@-XH LnQm2uF Of)EBa<5^ 暂记帐||未定帐suspense account
]+1?T)<! @"BvyS,p nC^|83 ,|
gX?[o 过期帐||延滞帐overdue account||pastdue account
0\G`AO;D .#"O VI]# n^8LF9r y`"b%P)+T 杂项帐户sundry account
K6#9HF'2I @@L@r6 }-3|
v<d ;#np~gL 详细帐单||明细表detail account
t`b>iX%(1t xkv2#"*v 8 *@knkJ a6K1-SR^6) 呆帐bad account
W~15[r0 cswX?MN
y'(bp=Nq eySV -f{ 会计项目title of account
GarPnb %B^nQbNDM ,vBi)H (<ybst6+I 会计薄||帐薄account-book
|*4)G6J@n S~WsGLF s 2ql7*g?Uq@ 8
'=8!V 营业报告书||损益计算表account of budiness||business report
x`'2oz=,F4 qaBjV6loy !!Tk'=t9"3 .r9-^01mG 借贷细帐||交验帐account rendered
JTcK\t8 zV)Ob0M7U Xg*IOhF6x /1X0h 明细帐account stated
nQ\ +Za== vkE[Ur> 3}::"X 0{ovLzW 与…银行开立一户头to open an account with
M[5zn 76[O3% r!eCfV7 H-%)r&"vn 与…银行建立交易to keep account with
`Q2
`": @;>TmLs :[gM 5G sY?pp
'}a 继续记帐to keep account
&(!Sy?tNe jEBZ"Jvb L]{ 1"`# ybBLBJb 与…有交易to have an account with
^FSUK 7&G[mOx0 {Y{*(5YV p#}38` 作成会计帐||有往来帐项to make out an account with
"rz|sbj mq$mB1$3u D$k40Mz x;NCW 清算||清理债务to make up an account
O`e0r%SJ ZVotIQ/Q' ehEXC ;$W/le"Xr 清洁帐目||与…停止交易to close ones account with
*JXiOs DKL< "#.7
>So)KB 'tK5s>gv< 结帐to close an account
>V:g'[b L{$ZL & \(_FGa4j YIA}F1: 清理未付款to ask an account||to demand an account
d)|{iUcW F,#)8>O Sc
"J5^ .?b2Bd!MC 结清差额to balance the account with
8;7Y}c "m3:HS Xui${UYN }Jt( H 清算to settle an account||to liquidate an account||to square an account
\ief [ P[PBoRd2 0 1[LPN 'j=7'aX>K 审查帐目||监查帐目to audit an account
7G}vQO GDC`\cy <^VZ4$j q4vu r>m6 检查帐目to examine an account
}x4,a6^ |i-Q fpn !]Z> T5$ i> Ssp 转入A的帐户to charge the amount to As account
dwks"5l MGIpo[ WlP
#L` y'4H8M2? 以计帐方式付款to pay on account
0`/ PEK{ +v%V1lf^~ Ky`rf}cI> k{n*[)m 代理某人||为某人on ones account||on account of one
W5?F?Dp!v Y4`MgP8t 2XrPgq' B+|E|8" 为自己计算||独立帐目on ones own account
RsU=fe, ws5
x53K L f[>U I,Q"<?& 由某人收益并负风险on ones account and risk||for ones account and risk
o9M[Zr1@k #"d.D7nA ,-A8;DW]^J xbrxh-gV 由某人负担for ones account||for account of one
3ydOBeY Fa^5.p wJh|$Vn O
z%K* 按某人指示||列入某人帐户by order and for account of one
8%JxXtWW` R3F>"(P@tS a_I!2w<I CFqoD
l 列入5月份帐目for May account
vTjgW?9 ,.tT9?
m evPr~_ Pgg6(O9}B^ 编入某中帐项下to pass to the account of||to place to the account of
NAhV8 8 f%@:}H +Tc4+q! Z$0r+phQk= 寄出清算书to send in an account||to send in render an account
rq9{m
( v vlfL*f #(h~l> r !zL1XW)q 支票薄cheque book
W^0F(9~!(
#/@U|g .%`|vGF )gV+BHK 支票陈票人cheque drawer
lDV8< {f#{NA5 BDxrS q,H +]
B 持票人cheque holder
WKX5Dl SqFya 5/DTE:M< g}IdU;X$NT 不记名支票cheque to bearer||bearer cheque
Dqe)8 r * 103 b>E%&sf o^4qY 记名支票||认人支票cheque to order
>1a-}>r KSVIX!EsX xPb;_~ m{!BSl 到期支票antedated cheque
|K'{R'A UA{sUj+? - t4"BD [V{JuG;s 未到期支票postdated cheque
w(r$n|Ks9
K7<'4i~k +@]1!|@( l7aGo1TcIh 保付支票certified cheque
B+);y = I
i@-C f1=BBQY
> 4DEsB)%X 未获兑现支票,退票returned cheque
J:f>/ y4VCehdJ
:tdx: 52m^jT Sx 横线支票crossed cheque
v Q+}rHf`[ s6Bt)8A tzi+A;>c(v m<8j' [+ 普通横线general crossing
nen6!bw4 7t5X Y@KZ:0< zA&0H 特别横线special crossing
uA
C:& ce2d)FG}e POH>!lHu )oTEB#J 空白支票blank cheque
w?C_LP >1pD'UZIy7 90sM S]a B_hob 失效支票,过期支票stale cheque
Q+mMpI x@DXW( c/;t.+g L)8 +/+ 普通支票open cheque
"c!s\iuBU 2@08 V| J}jK_ Z<jRZH*L 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
;zs*Zd7h M P(X#w gK(E0p" lUUq|Qr 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
+D?d)lK
E|97zc (&x~pv"+ ]~?k%Mpw 支票换现金||兑现to cash a cheque
7S]
h:q%% N#7 ]xL yl 0?Y $k'f)E 清理票款to clear a cheque
3;>(W
W3<O+ S& GZZLX19sq r0\bi6;s/ 保证兑现to certify a cheque
/4_}wi\ ljiq +tT <ya'L& .Z_U]_( 填写支票数额to fill up a cheque
T{uktIO/ X[@>1tl IE_@:]K}Ja 1/cb;:h> 支票上划线to cross a cheque
'')G6-c/ z7<^aS GC4$9q}C4Z ]m4LY.SQ 开发支票to make out a cheque
>F+:ej
#jZ:Ex
}rO4b>J UD9h5PgT 签发支票,开立支票to draw a cheque||to issue a cheque
LL[+QcH $hKgTf? W!X#:UM) 50I6:=@\\ 透支支票to overdraw a cheque
>p<(CVX[ V>['~| 8ZIv:nO$ ^k_!+8"q{ 背书支票to endorse a cheque
qS2%U?S7 ?0?' kkJg/:g wz,
\zh 请付票款||清付票款to pay a cheque||to honour a cheque
EXBfzK)a ]$L[3qA. ?BLOc;I&a BMdr.0 支票退票to dishonour a cheque
mdZELRu 5=?&q 'i O Z#? Fx@
{]
拒付支票to refuse a cheque
"|Pl(HX *jJ62-o ScTqnY$v $(NfHIX 拒付支票to stop payment of a cheque
~'U;).C
I}q-J~s ;T_9;RU<'b .Yf
h* 提示要求付款to present for payment
MO D4O4z& I#Bz
UF n -=\n6"P O[`Ob6Q{F 见票即付持票人payable to bearer
va<+)b\ 869`jA&7" bo*q{@Ue -?]ltn9! 支付指定人payable to order
+/X'QB$R 5{5ABV Yn#8uaU [_0g^(` 已过期||无效out of date||stale
F9<OKcXH 7^iAc6QSy3 &-*nr/xT O`u! P\ 请给出票人R/D||refer to drawer
nx4aGS"F: "h2Ny# C1/jA>XW {#%xq]r_ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
3dbf! [s/@z*,M1 zb" hy"hKw br;G5^j3? 文字与数字不一致words and figures differ
v<SEGv- zfZDtKq n1t(ns| HZm
i? 支票
A1q^E(}O
c|R/,
/ 时间已过account closed
QdTe
!f| caP *p3P\ H^5 9X%Klm 5w 更改处应加盖印章alterations require initials
9yh@_~
rZ V\ "5<>+O !.9vW&t e
qR#` R
u5&xIQ
k)s 7Ev* 时间已过effects not cleared
@"!SU'* 9qDGxW
'1 ]KeNC)R @QG1\W' 停止付款payment stopped
M@ kZ(Rkv P1wRt5 q?L(V+X DKl7|zG4 支票毁损cheque mutilated
50&F#v%YB 1 =<|h bY~ v0kg yxN!*~BvL 汇款||寄钱to remit||to send money
,7P^]V1 ~-`02
]e.+u At(9)6n8 寄票供取款||支票支付to send a cheque for payment
2-0cB$W+ }NCvaO P;%QA+%7 6t:c]G'J 寄款人a remitter
MuGg
z>CV[ H4NEB1TO> P@YL.'KU) Td*Oljj._U 收款人a remittee
LFyceFbm ~ fEs!hl df*#?Ok ]Rh(=bg 国外汇票foreign Bill
q}$=bR1+ |nN/x<v 5Kj4!
Ai lzG;F] 国内汇票inland Bill
i@5%d!J 5iddB
$ lmKq xs4 L59oh 跟单汇票documentary bill
oxQID WG
!t!1p xsDa! rJZs
5g` 空头汇票accommodation bill
~88 Tz+
qYZ7Zt; :IVMTdYf 6^O?p2xpo 原始汇票original bill
h#>L:Wf5E gvqd1?0w =veOVv[Q&/ >B /&V|E 改写||换新票据renewed bill
Z,!Xxv;4 MW$H/:3 |vN@2h(|" KM}4^Qc 即期汇票sight bill||bill on demand
19 wqDIE0 |sqo+E >Y-TwDaE c48J!,jCd' …days after date||…days after date…日后付款
8@yc}~8 * ClMtl59 ;Z1U@2./ ?ZHE8 …months after date||…months after date…月后付款
(1AA;)`Kp .(7C)P{.0 9id~NNr7 ]9&q'7*L 见票后…日付款…days after sight||…days sight
}S
MJD `bZU&A(`Be 6!%d-Z7) bq3fiT9 见票后…月付款…months after sight||…months sight
e*2&s5 #RT .\~P -{Hd 2r}uE\GN Uk*;C 同组票据set of bills
m/hi~.D9 8jjk?PUD8 zz 'dg-F nN=:#4
>Y 单张汇票sola of exchange||sole of exchange
u1)TG"+0 `+hy#1] L);||]B
AO}i@YJth 远期汇票usance bill||bill at usance
foz5D9sQ Z0"&
K\KO5A
AZy~Q9Kc 长期汇票long bill
-S,ir E]H Jn[q<e" Lk`k>Nn) 短期汇票short bill
\_gp50(3 _7=pw5[ yxC Ml. ci,o8 [Y 逾期汇票overdue bill
^%oG8z,L _)
#=>$k\ ^3WIl] sm2p$3v 宽限日期days of grace
JMirz~%ib X40la_[. F9k
I'<Q S:p.W=TAB 电汇telegraphic transfer (T.T)
r%y;8$/- T6R7,Vt'v Qh|-a@ V#zhGAMy. 邮汇postal order||postal note (Am.)||post office order||money order
KkdG.c' ]Z.<c$
f/0v'
Jt piYws<Q 本票promissory note (P/N)
kM
l @v` |5O
>>a() Y8J;+h9 xm}q6>jRV 押汇负责书||押汇保证书letter of hypothecation
;&+[W(7Sy ;.nP%jD vh|Tb5W< u=@h`5-fp 副保||抵押品||付属担保物collateral security
[GR]!\!%~ iot.E%G O1x0[sy _.d}lK3$2 担保书trust receipt||letter of indemnity
Gd30Be2gd ><;l:RGK| A*7Io4e! di3 B=A>3 承兑||认付acceptance
r@*=|0(OrK ).0V%}> >a&