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。
O6a<`]F 会计报表statement of account
$f=J2&D,Cz d#rf5<i a PfO$b: 6J6BF% 往来帐目account current
1
A
!bE # 0Q]dO pVw}g@<M ju8q?Nyhs 现在往来帐||存款额current accout
|5~#&v_ m6&~HfwN ?;+1)> { a
/l)qB# 销货帐account sales
'(yAfL 9} dIa+K?INX (\hx` Yh=> vkd.)x`J, 共同计算帐项joint account
[-k D] jzAx xH(lm2kvT D4-ifsP 未决帐项outstanding account
wb5baY9 8Pn#+IvCE mD0f<gJ1 o_Z5@F 贷方帐项credit account||creditor account
K'Tm_"[u mPN@{.(j
q?oP?cCw aS{n8P6vW 借方帐项debit account||debtor account
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bv9i*] 应付帐||应付未付帐account payable
1 s2>C!\ ZaDyg"Tw+ AOWmzu{zw 4Lh!8g=/ 应收帐||应收未收帐account receivable
%C'?@,7C K{cD+=]{ W*4-.*U8a ogtEAv~e7N 新交易||新帐new account
#ASz;$P Y1OkkcPb{ 4 \K7xM! '(VJ&UlS2 未决帐||老帐old account
KRLQ #,9 oMD>Ywc- Lh"<XYY }Qc@m9;bH 现金帐cash account
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tl4V7!U@^z 1onM j z8~NZ;A 流水帐running account
:q7Wy&ow pb?c$n$u* 2d(e:rh] t#/YN.@r 暂记帐||未定帐suspense account
MS>Ge0P("~ _AYK435>N P
*Uwg&Qz) ;|5F[ 过期帐||延滞帐overdue account||pastdue account
Un(aW=PQ0 /y#f3r+*2 # E^1|: 9ni1f{k 杂项帐户sundry account
gX}8#O.K$ N/'b$m5=
S )!Z*.? @= Uh',F 详细帐单||明细表detail account
#m<nAR |y#
Jx *74MWF@IY 5 +YH.4R 呆帐bad account
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? 会计项目title of account
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(JjH '8.r-`l( qQ/^@3tXL Mj?`j_X 会计薄||帐薄account-book
B6As,)RjD: ]G=L=D^cK |=ba9&q B=T'5
& 营业报告书||损益计算表account of budiness||business report
v0+BkfU+p K.nHii FZ<gpIv!NS UiP"Ixg6 借贷细帐||交验帐account rendered
Apag{Z]^B m@F`!qY~Y\ #s(BuVU wn, KY$/ 明细帐account stated
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oUr66a/[U AW'0,b`v ]BZA:dd.G 与…银行开立一户头to open an account with
(ejvF):| ")5":V~fN t]g-CW3 t?&|8SId 与…银行建立交易to keep account with
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,gPS 继续记帐to keep account
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1{ 与…有交易to have an account with
mzKiO_g} CL;}IBd a '<xXK@=KEI J#(LlCs?@c 作成会计帐||有往来帐项to make out an account with
qLG&WB 4G0m\[Du -p-ZzgQ W:nef<WH 清算||清理债务to make up an account
w<3#1/g!2B \fdv]f $dC?Tl|B0 /NFj(+&g+ 清洁帐目||与…停止交易to close ones account with
,WYPU :#ik. D D%Sl AzZ3 ]Sz:|%JP1 结帐to close an account
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EGS)b 7"x;~X 清理未付款to ask an account||to demand an account
MK~ 8}x 2K g2ixx+`?|: y9GoPC`z 50wulGJud 结清差额to balance the account with
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g'G&A( UHkMn 5PJhEB pa3{8x{9m 清算to settle an account||to liquidate an account||to square an account
Tv=mgH=b P>D)7V9Hh Uz8ff _8J.fT$${ 审查帐目||监查帐目to audit an account
>\#*P'y`d "m8^zg hL P4'Q/Sj &`r-.&Y 检查帐目to examine an account
"|q&ea rc o#Dk&
cH 6;d*r$0Fc FVbb2Y?R 转入A的帐户to charge the amount to As account
@Uvz8*b6 2MIi=c:oqK F~W6Bp^W 1n8/r}q'H 以计帐方式付款to pay on account
7S:\"A7 P3=G1=47U s
5Qcl;} @b%=H/5\ 代理某人||为某人on ones account||on account of one
,w4(kcg%iQ J!(<y(l X`K<>0.N U'_Q>k 为自己计算||独立帐目on ones own account
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2 K@]4g49A/j 由某人收益并负风险on ones account and risk||for ones account and risk
J*A,o~U| h,N?Ab'S Ic<2QknmP Dx?,=~W9 由某人负担for ones account||for account of one
&Z@o Q a58H9w"u) ; DR$iH-F
8dA~\a 按某人指示||列入某人帐户by order and for account of one
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Sgr c)85=T6*aA %wy.TN 列入5月份帐目for May account
="H`V V_ 5C]x!>kX ;[DU%f 1CZgb 编入某中帐项下to pass to the account of||to place to the account of
9cF[seE"0 F)QDJE0 hn@08t G uGG t\.$]s 寄出清算书to send in an account||to send in render an account
tcI*a> !e<^?
r4 T!#GW/? !Ai@$tl[S 支票薄cheque book
+O{*M9B 2/^3WY1U ZLejcYS \M^bD4';> 支票陈票人cheque drawer
~36!?&eA8 g3y~bf CHX #^0m. /([kh~a 持票人cheque holder
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F$6-0% Ti5-6%~& 不记名支票cheque to bearer||bearer cheque
}my`K lL3U8}vn "!^"[mX4 I\ob7X'Xu! 记名支票||认人支票cheque to order
kDxFloK g) jYFfGfH 7?_CcRe &h/Xku&0 到期支票antedated cheque
<bWG!ZG ~f98#43 g2_"zDiw2 #*Ctwl,T 未到期支票postdated cheque
VTE .^EK! Fx.=#bVX7 m{HS0l' q/,O\, 保付支票certified cheque
=7eV/3 O\r0bUPE 5rik
7a)Z] )SGq[B6@I 未获兑现支票,退票returned cheque
t{{QE:/ R\[e!g*I .Q2V}D85 a:w#s}bL 横线支票crossed cheque
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8 =Xr.'(U _t^&Ah* bk[!8-b/a 普通横线general crossing
|+9&rAg :V||c 5B+ 6'f;-2 j3Y['x
Dv 特别横线special crossing
|sE'XT4ag >hIu2jm f/?P514h H Pz+Dm 空白支票blank cheque
!4+<<(B=E ,ig/s2ZG6X pQB."[n /)O"l @ }U 失效支票,过期支票stale cheque
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D# $6IJP\ )^hbsMhO dM@1l1h/ 普通支票open cheque
4*;MJ[| {'H(g[k vl)l' 8&dF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
FS1z`wYP w0unS`\4 ^-'fW7[m qH_Dc=~la 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
A=0'Ks *LY8D<:zs uB?ZcF}Tk veECfR; 支票换现金||兑现to cash a cheque
5"H=zJ=r K*d Cc}:` B
Y*8ri^u klhtKp_p 清理票款to clear a cheque
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R hi[pVk~B) *VN6cSq q@2siI~W 保证兑现to certify a cheque
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ht 填写支票数额to fill up a cheque
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'H =2x^nW zbPqYhJzA 1h5 Akq 支票上划线to cross a cheque
=Fl^`*n 4B][S'f `r_/Wt{g TL#3;l^ 开发支票to make out a cheque
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UrQFK *8XEYZa 签发支票,开立支票to draw a cheque||to issue a cheque
$ME)#( Z?z.?ar U/BR*Zn]* 9nbLg5P 透支支票to overdraw a cheque
T[j,UkgGo T6k0>[3xf T[A69O]v F6dP,( 背书支票to endorse a cheque
[ikOb8 G# Af{"pzY GPkpXVm p ()x
z 请付票款||清付票款to pay a cheque||to honour a cheque
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-SX /u+e0BHo 4X|zmr:A .%QXzIa3F 支票退票to dishonour a cheque
_J [P[(ab Wv/=O} @s^-.z o _H`o&xr 拒付支票to refuse a cheque
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2Dngw ^Zp>G{QL{ 5/z/>D; ~e.L.,4QZ8 拒付支票to stop payment of a cheque
FC"8#*x >lM
l c[Zje7 @ ^sg,\zD 'X 提示要求付款to present for payment
b>9>uC@J15 O|UC ?]6 Y[S1$(K&* ^zgo#J5O 见票即付持票人payable to bearer
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~upQaR n{SJ_S#a.a 支付指定人payable to order
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A' '[O;zJN; =E{`^IT'R 已过期||无效out of date||stale
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lB[kbJ 请给出票人R/D||refer to drawer
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D .XhrCiZ O<W_fx8_' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
G9@0@2aY8 d*Fj3Wkx pcI uN uA#;G/$ 文字与数字不一致words and figures differ
eKqk= ( $,fX:x f'3$9x ]]j;/TiG 支票
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b\+`e b8_ 时间已过account closed
h3@v+Z<} m9}P9? @!d{bQd, eGbGw 更改处应加盖印章alterations require initials
|IUWF%~^$+ BJo*'US-Q n@[O|?S ?#Q #u|~ "Os_vlapHo
$a ` G 时间已过effects not cleared
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.2wqkY {P#|zp 4C{ 停止付款payment stopped
K)k<Rh[< TrR8?- g95`.V} 6/dI6C! 支票毁损cheque mutilated
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+]G- i8HTzv"J 汇款||寄钱to remit||to send money
0}dpK $. P J[`| )IZ~G\Ra' LvYB7<zk> 寄票供取款||支票支付to send a cheque for payment
4tmAzD 0% I=d ?=fyc1 t}tEvh 寄款人a remitter
xWQ`tWA:J t}/( b/VD jsi!fx2Rm x;<W&s}( 收款人a remittee
5bpEYW+ CF5`-wj/# 6<(.4a? :tv,]05t 国外汇票foreign Bill
hpL;bM' 4d;8`66O 3=]sLn0L Bo%NFB; 国内汇票inland Bill
i@M[>~ ZbAcO/ cDH^\
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NGA.]$ 跟单汇票documentary bill
mUF,@>o *,WU?tl& _n>,!vH Ck7uJI<x 空头汇票accommodation bill
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@/-\k*T ,{?%m6.lE ]f9Cx\d:k 原始汇票original bill
Bh]P{H% j]/RC(;? R`^_(y
n> ]}2ZttQ? 改写||换新票据renewed bill
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xAMW-eF?d t" Z6[XG 即期汇票sight bill||bill on demand
C/6V9;U j^rIH#V ,^f+^^ HJYScwjQ;` …days after date||…days after date…日后付款
M} v/tRI `XEr(e9 cY. bO/&l `(/w y …months after date||…months after date…月后付款
OMg<V IG9
VdDj ur7q [n ?]Xpi3k 见票后…日付款…days after sight||…days sight
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KI/ #d2.\X}A"3 见票后…月付款…months after sight||…months sight
^V Zk+'4 HYSIN^<oy ^iw'^6~ tc{sB\&- 同组票据set of bills
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$I^?< 0$fpIz uw+M Jd^,] 单张汇票sola of exchange||sole of exchange
k4y'b 7!TueP0Zd H6 HVu | I->Ss},U 远期汇票usance bill||bill at usance
g:Xhw$x9 $F
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T" 长期汇票long bill
=uYYsC\T p\aaJ \WB<86+z yx&51G$ 短期汇票short bill
6?~"V {vyv7L iaE^a^* mahJSz(3 逾期汇票overdue bill
K\6u9BYG <oA7'|Bu< OL,TFLn4 $jqq
`n_ 宽限日期days of grace
c*L\_Vx+ `gf0l /d n!xt5=xP{ NmJWU:W_@ 电汇telegraphic transfer (T.T)
E`de7 (~wqa 3 bU:EqW\( ^ w\i\Wp,FP 邮汇postal order||postal note (Am.)||post office order||money order
EZ$>.iy{ k" PayyAC [)zP6\I 8sM|%<$=j 本票promissory note (P/N)
Ne{?:h.! Zxs|%bQ ]cZ
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~ 9s$CA4?HP 押汇负责书||押汇保证书letter of hypothecation
,UGRrS fc-iAj p=GBUII # 8xV9.4S 副保||抵押品||付属担保物collateral security
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gbna {rH@gz|@i mA+&Io @As[k2 担保书trust receipt||letter of indemnity
p#?7w vZ&T}H~8 vK\%%H 6qoyiT%P& 承兑||认付acceptance
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;=se e .2ib?8 单张承兑general acceptance
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J|kR5'?x 9m<jcxla$ 有条件承兑qualified acceptance
],FMwCI `YLD`(\ q6SXWT'Sa w2Jf^pR 附条件认付conditional acceptance
&d+Kg0 : Dhw(#{N m)v"3ib 1V4s<m># 部分认付partial acceptance
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