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。
pxI*vgfN7 会计报表statement of account
\M>AN
Z} m+OR W"o _&
KaI }O Ql&P1|& 往来帐目account current
L'aMXN
O I=(O,*+PQ }Q\yem
`d
OjCA_& 现在往来帐||存款额current accout
D|e 6$O5o ec=4L@V* ni~45WX3 Z:T4Z}4N 销货帐account sales
?MpGzCPa cLR8U1k' )B}]0`z:P {F@;45)o 共同计算帐项joint account
fi bR:8 TUpEhQ+* ^<y$+HcH QRdb~f;<hj 未决帐项outstanding account
1d\K{ 7i# SCGQo.~, P92:}" )*> cq[}>5*k 贷方帐项credit account||creditor account
3>L1}zyM] t:M>&r:BL !^8'LMY<I 4a!L
/m* 借方帐项debit account||debtor account
.zegG=q A)`M*(~ ?|s[/zPS= E+~~d6nB 应付帐||应付未付帐account payable
E> 4
\9 @kqy!5)K &Q&$J )0 DcOu=Y> 1 应收帐||应收未收帐account receivable
!2{MWj U{ahA
~)ByARao= UI!EIZ*~ 新交易||新帐new account
0hNc#x6 niA{L:4 S
:1! )
7 c!841~p(Q 未决帐||老帐old account
[fW:%!Y' jXW7
1$B C}00S{nAZ x`o_&09;CG 现金帐cash account
j;+nnpg /5=A#G F'*{Fk
h KRXe\Sx 流水帐running account
wwpvmb Xt7uCs YEZ"BgUnbp tGf 暂记帐||未定帐suspense account
}RyYzm2 >5 i8%r #MBYa&Tw7 Gm6^BYCk 过期帐||延滞帐overdue account||pastdue account
FijzO 54'z"S:W .79'c%3} 3ea6g5kX 杂项帐户sundry account
]0O pd
9 ml3]CcKn 9xWeVlfQ `Y(/G"] 详细帐单||明细表detail account
"C0oFRk ^c!Hur6) k@wxN!w; 0<P
-` |X 呆帐bad account
f-23.]`v )9PQj 0&w.QoZY( M VsIyP 会计项目title of account
r<~1:/F|
YxsWY7J l9SbuT$U /O&j1g@ 会计薄||帐薄account-book
WO
'33Q( X#pE!mT RE*SdazY? scA&:y 营业报告书||损益计算表account of budiness||business report
Jj([O2Eq$ Bh@j6fv ,c7 8O8| hDfsqSK0 / 借贷细帐||交验帐account rendered
% +eZ U)N !qy/'v4 q5QYp q,+d\-+ 明细帐account stated
3g} ]nj:N CM~)\prks EY&hW
l*a^ :GO}G`jY 与…银行开立一户头to open an account with
>0u
4>=# Qs*g)Yr xy[R9_V U*,5t81 与…银行建立交易to keep account with
:~g
=
n&x 7]G3yt-> [['un\~r~ +Pn+&o;D 继续记帐to keep account
L%N|8P[ ` 8.d Q7f\ 5QjT ,AWN *OS 与…有交易to have an account with
M"5,8Q`PkI Eiwo==M 3C2L _ K3 >Ei_## 作成会计帐||有往来帐项to make out an account with
JZN'U<R R~;<}!Gtx $c[8-= 7pmhH%Dn$ 清算||清理债务to make up an account
C:z K{+ "M1[@xog `0Qzu\gRb l *.#g 清洁帐目||与…停止交易to close ones account with
:SziQQ h_Q9c (|"KsGl hbzU?_} 结帐to close an account
k)dLJ<EM 8
<EE4y
: xB<Rq
x.~Z9j 清理未付款to ask an account||to demand an account
(q"Nt_y 591Syyy K`768%q
Z6A*9m 结清差额to balance the account with
3<CCC+47 >
QDmSy*& E"nIC,VZ 9JpPas$] 清算to settle an account||to liquidate an account||to square an account
CsJw;]dYI Ztr,v$ vc5g4ud 9v8{JaI3 审查帐目||监查帐目to audit an account
xP
"7B9B Bc`jkO.q pMKnA.| #jv~FR`4v^ 检查帐目to examine an account
u-$(TyDEl| V*2uW2\} "VRc R V^As@P8,'( 转入A的帐户to charge the amount to As account
(Xi?Y/ B{PI&a9~s% @GK0j"
_ pMe'fC~* 以计帐方式付款to pay on account
]EC zb/ JUt
7 'C)`j{CS mADq_`j 代理某人||为某人on ones account||on account of one
Oca_1dlx z}&?^YU*)` 67wY_\m 9I q]ER_]%Gna 为自己计算||独立帐目on ones own account
gu7mGHn- !X[b 4p PV<=wc^ Ep>3%{V 由某人收益并负风险on ones account and risk||for ones account and risk
[I^>ji0V N0,wT6. [#.E=s+& oJA%t-&%R 由某人负担for ones account||for account of one
%QCh#v=ks xT6&;,|` BqC!78Y/e Y?a*-" 按某人指示||列入某人帐户by order and for account of one
CkKr@. dV L}T:Y)
. 1JMEniB+9 ;P3sDN
列入5月份帐目for May account
O0`sg90,C mtSOygd 4|9M8ocR 9~2}h
Xm; 编入某中帐项下to pass to the account of||to place to the account of
DK;p6_tT U` uP^ GVP"~I~/: (n_lu=E70 寄出清算书to send in an account||to send in render an account
XkLl (uyh (Z;;v|F.i=
jT}3Zn ,5$V;| 支票薄cheque book
=NMT H[ #9M6 q 0*^ J;QGE Fa:f
Bs{ 支票陈票人cheque drawer
azF|L"-RP D/uGL
t~D( WDQtj$e+ /T1zz2l~ 持票人cheque holder
(hWr!(>C4] J/X{
Y2f a$H*C(wL qDHiyg^u 不记名支票cheque to bearer||bearer cheque
o8Vtxnkg zO8`xrN! ilJeI@ ^L#\z7 记名支票||认人支票cheque to order
golr,+LSo +EK(r@eV 3
r4QB db#QA#^S 到期支票antedated cheque
^PA[fL" `7_=2C WwG +Xa oE@{h$= 未到期支票postdated cheque
O92a*) <q|IP_ >`L)E,=/ :&:IZkO 保付支票certified cheque
=5=D)x~ 'D#iT}Vu DE"KbA0} *I,3,zO 未获兑现支票,退票returned cheque
uX_A4ht*
FD>j\ M7z>ugk" L$zI_
z 横线支票crossed cheque
]=ar&1}J $[9,
1.?C +9Z RCmV eveGCV;@ 普通横线general crossing
a,X=!oJ E-h`l
DoJ Vlb L
p; G#n99X@- 特别横线special crossing
86d* )US|&>
o8 7s:`]V% ;:xOW$ 空白支票blank cheque
]:TX> X! R<W#.mpo6 VuTH"br6 +kCVi 失效支票,过期支票stale cheque
g*8LdH6mq 4f,D3e%T| G3QB Rh{ k f~71G+ 普通支票open cheque
_DfI78`( n0:+D
R $hB;r aM'0O![d 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
=!NYvwg6;o Db({k,P'Y }8WpX2U V M[9!:
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
b!hxx Z .FK'TG /:dVW"A| {(G@YG? 支票换现金||兑现to cash a cheque
#FF5xe s<0yQ-=.?N ;}IF'ANA Y>!9P\Xe 清理票款to clear a cheque
wbI(o4rXE {neE(0
c 'nt
b.S) ] d| -r:4 保证兑现to certify a cheque
Tp~yn Q"8)'dL' 'xZxX3 XRs/gUT 填写支票数额to fill up a cheque
If6wkY6sR Y'/` ?CK 9}X3Q!iFb ?t)y/@eG 支票上划线to cross a cheque
P;KbS~ SlC ^w2n 05*_h0} {114
[ 开发支票to make out a cheque
/(n)I %H<w.]> 9b]*R.x:$& <!X'- >i%q 签发支票,开立支票to draw a cheque||to issue a cheque
O,qR$#l
^.kas7< !::k\}DS 9ciL<'H\ 透支支票to overdraw a cheque
?RWd"JTGue 1I3u~J3]/ w])~m1yW Xki/5roCQ| 背书支票to endorse a cheque
UMhM8m!=o ::H jpM
' 1P_* 8GlH)J+kq 请付票款||清付票款to pay a cheque||to honour a cheque
r@%32h m$LZ3=v%8 \TMRS( Ur&: Rr 支票退票to dishonour a cheque
#s
yP=
3}twWnQZJ {zF Tg:NeAN7( 拒付支票to refuse a cheque
bMSF-lQ b:O4d<+% GUN<ZOYb= 82/iVm1 拒付支票to stop payment of a cheque
q6_1`E
w 9 oq(5BG, :He:Bdk ~o #
NOfYi 提示要求付款to present for payment
;( 2uQ#Y ;=^WIC+Nr q0c)pxD%` ,MvvW{EY 见票即付持票人payable to bearer
/ TJ
Tu_# T2(+HI2 "t\9@nzdX QM _~w\ 支付指定人payable to order
aPb!-o{ /?6y2 t _%L3?PpF" pEaH^(I* 已过期||无效out of date||stale
~~fL`"
1Gqtd^*; /KV@Ce\ zO\"$8q* 请给出票人R/D||refer to drawer
:iWV:0)P ?41| e+p q{5Vq_s\ 4OIN@n*4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
{Y/ ){(cRB $ *l
Tu- ~G$OY9UC 文字与数字不一致words and figures differ
D2mB4
a&cV@~ |JDJ{;o TDs
eWdA 支票
x$p\ocA
}hf*Jw
时间已过account closed
YS~x-5OE\ ~iSW^mi Af%?WZlOq R.QcXz?d 更改处应加盖印章alterations require initials
Jzj~uz JU6np 4 0CR;t`M@ 9c 6V&b h=tY 5]8
sg y 时间已过effects not cleared
JQCwI`%i g\Zk*5( yUG5'<lX t5qAH++axN 停止付款payment stopped
0T5>i 0/ O^:h _L r6)1Y`K=9 -jy"?]ve. 支票毁损cheque mutilated
,ym;2hJ %!S Rb0{t[IU
g=(+oK? 汇款||寄钱to remit||to send money
t<7WM'2<y P:TpB6.=q cmeyCyV* K_aN7?#.v` 寄票供取款||支票支付to send a cheque for payment
rifxr4c[X> O+$70 O /&%`&2 !O-+h0Z 寄款人a remitter
Y Pc< {;E/l(HNI &^H
"T6 #V6
-* 收款人a remittee
%},gE[N!J &>{>k<z lo: ~~l qrc/Q;$ 国外汇票foreign Bill
aAM UJk OpLSjr E'8Bw7Tz M<unQ1+wh 国内汇票inland Bill
W6T&hB @45 H8|:k ~PnpYd<2 uN
62> 跟单汇票documentary bill
c!Vc_@V, SZ{cno1` >EtP^Lu~f_ j*4S] ! 空头汇票accommodation bill
AFTed?( >` QX
xTn ]4mj 1g&C ~iZF~PQ1_ 原始汇票original bill
}27
Vh0v "NH+qQ
hs PV6*-[ 2bnIT>( 改写||换新票据renewed bill
Ko)T>8: ' u};z:t &6=ZT:.6Te kZ-~
;fBe 即期汇票sight bill||bill on demand
a=.db&;vY Ko|xEz= 0Y*gJ!a MZW
Y …days after date||…days after date…日后付款
"Vp:z V<S 9c}]:3#XO Z?c=t-yqp zMzf=~ …months after date||…months after date…月后付款
@-@rG>y^: >m6,xxTR ^%$W S, ZX6=D>)u 见票后…日付款…days after sight||…days sight
-sH.yAvC6 5uJP)S? Qn)[1v
QqK{~I|l 见票后…月付款…months after sight||…months sight
|DPpp/ o p5^9`" h8= MVh(I ySK Yqt z 同组票据set of bills
OjlB0 k&_u\D"^"% B0XBI0w^Y h:Mn$VR, 单张汇票sola of exchange||sole of exchange
^@LhUs>3 }Oh'YX#[ HD8"=7zJk IfmIX+t? 远期汇票usance bill||bill at usance
q'AnI$! Z=Y_;dS9
&B7+>Ix, -anFt+f- 长期汇票long bill
^%
8Hvy I1 R\Ts@ n.Eoi4jV' O$u
mu_ 短期汇票short bill
#
/,2MQ 0m YZ7S5g
xBE
RCO^ ~iR!3+yg4 逾期汇票overdue bill
)av'u.]%c J
XRf4QmG 5)n:<U* >[%.h(h/% 宽限日期days of grace
Vh
.;p.!e ]T3BDgu%& X6N]gD $L&9x3+?Kg 电汇telegraphic transfer (T.T)
vu'!-K=0
zEPx bHQK
RV 7MuK/q. 邮汇postal order||postal note (Am.)||post office order||money order
Aiks>Cyi23 NtA|#"^ eYD9#y ZaUcP6[h 本票promissory note (P/N)
Yr"!&\[oz \`Ph=lJO K'{W9~9Lq pW3)Y5/D 押汇负责书||押汇保证书letter of hypothecation
{7![3`%7 o~.o^0Y }2BH_
2 2) /k`Na 副保||抵押品||付属担保物collateral security
5nxS+`Pn.) F3Ak'h{Ay ),y!<\oQ 5Du>-.r 担保书trust receipt||letter of indemnity
X\3,NR,
kTiPZZI QC\g%MVG \A3>c| 承兑||认付acceptance
e2-70UvW^ 9?l?G GmQ {Z?$Co^R gM;) 单张承兑general acceptance
VNxpOoV=S Lr24bv\ ;*)fO?TG) _sf#J|kQ 有条件承兑qualified acceptance
sx-Hw4.a" T)Zt'M -|k&L}\OB0 V$Xl^# tN 附条件认付conditional acceptance
&`
00/p g@k#J"Q'[ 4*D fI %g]$Vfpy 部分认付partial acceptance
_r<zSH%