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。
NkoyEa/^[ 会计报表statement of account
nd$92H "gFw:t"VV I>q!co9n Lyz8DwZ 往来帐目account current
?vFtv}@\ ui-]%~ \Rs9B . ]^8CtgC 现在往来帐||存款额current accout
;NQ}c"9 6uTC2ka[&R hAt4+O&P ' 6)Yf}I 销货帐account sales
^rd%{6m j7$xHn
V4 XMz*}B6GQ ?op;#/Q( 共同计算帐项joint account
~
dzD7lG6 X(BX+)YR {jv+ JL"5 4|\ 未决帐项outstanding account
= l:k($%% ex^9 l b olr-oi`4C zeq")A 贷方帐项credit account||creditor account
l *{Bz5hc X,Rl&K\b" VLVDi>0i X|&H2y|*7 借方帐项debit account||debtor account
)a5ON8? [#YzU^^Ib a47e w~:F? 应付帐||应付未付帐account payable
mnBTZ/ZjS :pNS$g[ @.c[z D F'F6 &a+ 应收帐||应收未收帐account receivable
'p78^4'PL 2h#.:!/SMw
F
=a ?|pP&8r 新交易||新帐new account
cLRzm9 3ZI:EZ5 ^Bo'87!. Z9MR"!0 未决帐||老帐old account
h?$J;xn Ptcq/f cK2;)&U7 rA^=;?7Q 现金帐cash account
:R3iLy gz~ug35 !
2knSS TvS<;0~K 流水帐running account
>56fa6=3@ CrSBN~ mIp> ~ Lb?q5_ 暂记帐||未定帐suspense account
|@d}O8 .'$8Hj;@ )Vrp<"v /I1n${{
5 过期帐||延滞帐overdue account||pastdue account
^Sj;~ /Oi(5?Jn GmE`YW GU9G5S. 杂项帐户sundry account
|z"$^|@d? cui%r!D p|NY.N `rK@> - 详细帐单||明细表detail account
CE!cZZ `p1B58deC 9W+DW_M M2R krW# 呆帐bad account
e@;'# t mdQe)> fI2y(p{? r[T(R9k 会计项目title of account
/OB) \{- Iz83T9I& DU)q]'[u u
8<[Q]5
会计薄||帐薄account-book
k@s<*C >mp Nn Qds:*]vGS ev
D=]iVD 营业报告书||损益计算表account of budiness||business report
c0HPS9N\ jUl_ToX 7=yjd)Iy9m )4-!]NsV 借贷细帐||交验帐account rendered
3TLym& \x:U`T =hd0Ui>x B
u%%O8 明细帐account stated
CB,2BTtRE \ykA7Y% n7Bv~?DM (v
KJyk+Y 与…银行开立一户头to open an account with
0UW_ Pbh6 DfU= i'R f Ayh9 Y2tBFeWY 与…银行建立交易to keep account with
lZe-A/E zHg=K / PhV/WjCZ b<#zgf 继续记帐to keep account
`8#xO{B1 (3Xs Q9h=1G\K v@ qDR|?^ 与…有交易to have an account with
\,n
X/f RRYcg{g J %B/(v` >?)_, KL 作成会计帐||有往来帐项to make out an account with
@$L| -{J0~1'#-
:;hX$Qz S!x;w7j 清算||清理债务to make up an account
#`U?,>2q a5O$he {Y=k`t, VAjl?\}6
清洁帐目||与…停止交易to close ones account with
WA1yA*S yS:w>xU @< 1:-
M<=J?f N?#L{Yt 结帐to close an account
,3eN& ]Ol
w6W?% Z+EZ</'(a ^_V0irv 清理未付款to ask an account||to demand an account
d8R|0RZ ^&y*=6C _D@QsQ_Z y!:vX6l
结清差额to balance the account with
\
*BRFUAc 'rFLG+W 0)\(y VKu_
l 清算to settle an account||to liquidate an account||to square an account
N%q{CYF6 :SO4@JT{W nRw.82eK. $G}k'[4C 审查帐目||监查帐目to audit an account
"}%j' {M=B5- }weE^9GiJ uh#E^~5S 检查帐目to examine an account
=w8
0y' 38l:Y" y?3u6q++ vl}}h%BC 转入A的帐户to charge the amount to As account
_Gb7n5p X}h}3+V ;}KJ[5i-V n!~QC 以计帐方式付款to pay on account
k\/es1jOEh OI:=>Bk
qh&KNJ>1 !Q%r4N
r
代理某人||为某人on ones account||on account of one
CN-4FI)1D9 P@n
rcgM. Rf>V]R p<Tg
}fg 为自己计算||独立帐目on ones own account
'Cz]p~oF e$Y7V s2 aFme 1GLb^:~A 由某人收益并负风险on ones account and risk||for ones account and risk
$Op:-aW& p&`I#6{ -)bu& zH~g5xgh 由某人负担for ones account||for account of one
B%))HLo' @8:c3(
! 6 W$m,3Dg i*09m^r 按某人指示||列入某人帐户by order and for account of one
VzcW9'"# L+lye Ir' u`-:'@4 kZ:~m1dd 列入5月份帐目for May account
n4"xVDL <3=
k RJN
LcIm u+jx3aP: 编入某中帐项下to pass to the account of||to place to the account of
d)$seZB jlUT9Zp v"J|Ebx :N
xksL
^ 寄出清算书to send in an account||to send in render an account
(~b0-3s Z%r8oj\n #\z"k<{* aKRnj!4z 支票薄cheque book
A/j'{X!z
$"=0{H.? ::/vDUDc q'biTn]2 支票陈票人cheque drawer
W%9"E??c )hK;27m4 n.P $E _.,"`U; H 持票人cheque holder
J+hifO (1Jc-` =A"z.KfV ;b,
bHL 不记名支票cheque to bearer||bearer cheque
AIA4c"w.EO f_QZql
cavzXz ]}_Ohe]X 记名支票||认人支票cheque to order
VOp+6ho< 5*$z4O:Aa W}\<}dK 6". v6 到期支票antedated cheque
9v}vCg S?~/
V ] m W4tW GIUyW 未到期支票postdated cheque
%Vs
g4DRy Lez]{%+.`[ `
B+Pl6l)F 6wyhL-{: 保付支票certified cheque
\Q,5Ne'o _eaK:EW ~$4!C'0 N
bhQ
- 未获兑现支票,退票returned cheque
FzFP 0 i$'#7U -
$y/*' LO,k'gg< 横线支票crossed cheque
{=E,.%8 QPsvc6ds ]i'gU(+;` 9
J~KM=p 普通横线general crossing
'jU ;.vZex |DoD.?v 1f5;^T
I DGx<Nys@B 特别横线special crossing
A4VVy~sd LGC3"z\= =xHzhh eP|hxqM&9 空白支票blank cheque
C;rK16cn |f"1I4Kg Ns`:= @LDu08lr 失效支票,过期支票stale cheque
~2U5Wt 3=kw{r[2lM !X/O1PM| 0[SrRpD 普通支票open cheque
>U[YSsFt6 \EeK<)4: [c#?@S_ 4ew#@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
\>|:URnD 'tzN.p1O uF\f>E)/N% $3 ~/H"K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
l(
0:CM '9q:gFO )u(Dq u\t W2j@Q=YDS 支票换现金||兑现to cash a cheque
nL-kBW Ed> :l?/]K ;CdxKr-d iQ_^MzA 清理票款to clear a cheque
c9N5c t_ZWd#x+; p3z%Y$!Tm a$P$Ngi?S 保证兑现to certify a cheque
!V;glx[ 8n)3'ok D<XRu4^; 1 :d,8 填写支票数额to fill up a cheque
b R;Wf5 RI64QD ?>o|H-R~5Z tR% &.,2 支票上划线to cross a cheque
(J/!9NS: M-+=t8 #sp8 !8|y y@Q?
guB 开发支票to make out a cheque
"f<+~ 23=SXA! %oEvp{I Qp]-4%^Vz 签发支票,开立支票to draw a cheque||to issue a cheque
:#zv,U&OC I &I
q 9J'3b < bv8GJ # 透支支票to overdraw a cheque
C1KO]e > @s/0 .7 %R[X_n= $*i"rlJC 背书支票to endorse a cheque
5!)_"u3 *<nfA}
z@n77
9 i qo" _w%{ 请付票款||清付票款to pay a cheque||to honour a cheque
Rk.GrLp <E.$4
/T Pb-Ft= xg2
& 支票退票to dishonour a cheque
H0 .,h; o{&UT VyGs p~w|St7jg .JkF{&=B 拒付支票to refuse a cheque
%/x%hs;d Bpw<{U k_<8SG+` hu+% X.F4 拒付支票to stop payment of a cheque
v/B:n
vAMr&[ fCxF3m(O Yi+~}YP.E( 提示要求付款to present for payment
!p~K;p, hMiuv_EO! .xp|w^ P7iU_CgyW 见票即付持票人payable to bearer
E5b JIC(
I^z$0 GxIw4m9 uJ! yM;{+ 支付指定人payable to order
hj.Du+1 g6. =(je nE)|6
$ (gR^L 已过期||无效out of date||stale
U@$=0* E |A,NPf%I !B3lsXLSY j>0~
"A 请给出票人R/D||refer to drawer
P00pSRQHD *I}_B\kY 6v9{$: (Q$]X5L 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;#$zHR ]cv|A^ [[[QBplJ YTc
o;5/ 文字与数字不一致words and figures differ
;')T}wuq fV;&)7d& n>dM OQb UI4Xv 支票
M]>JI'8
LQMVC^G 时间已过account closed
"F+Wo& O;A/(lPW+ B9_0 Y
q ^w<:UE2a! 更改处应加盖印章alterations require initials
IP1|$b}sq A*h)p@3t< mP)<;gm, L?^C\g6u] Q#bFW?>y,
y^ C;?B< 时间已过effects not cleared
g"3h#SMb ;D/'7f7.} S)"5X)mq Oz9k.[j( 停止付款payment stopped
F|V co]"S1 fxLhVJ"b )N-+,Ms `.dTkL 支票毁损cheque mutilated
O'."ca]:5 MjU>qx:: p Nu13o~ 0nAeeVz| 汇款||寄钱to remit||to send money
i[ BR"( \]J"e% 9wK
z p .)Se-' 寄票供取款||支票支付to send a cheque for payment
S$"A[ JoZC+G zck)D^,aO ,ASY
&J5)7 寄款人a remitter
,`|KNw5 ,XP9NHE CSU> nIE0 &TbnZnv 收款人a remittee
B0Z~L){i O!f*
@ 2
;B[n;Q{ U(./LrM05 国外汇票foreign Bill
c_^H;~^rL `T9<}&=! of& vQ +N4h
Q" 国内汇票inland Bill
kd\G> L761m7J]B J
mYi& I)B2Z(<Q 跟单汇票documentary bill
`bC_J,>_ &U
'Ds! N&>D/Z;" gdC=SFb b 空头汇票accommodation bill
)kUq2-r >Ft jrEB r9vC&pWZ y6jTT% 原始汇票original bill
9
J]LV'f7 h}`<pq I3s}t$`y( *`jEg=) 改写||换新票据renewed bill
oW+R:2I~O \O/=g6w|t} \aW5V: ? xUrfH$$!` 即期汇票sight bill||bill on demand
alu`T
c~ H
Rw,D= jN {ED_ 2dI:],7 …days after date||…days after date…日后付款
b'Uaj`Sn vRY4N{v(< aVtwpkgZ v^E5'M[A …months after date||…months after date…月后付款
Ahe
br{u A qm0|GlJ 6% ,Q (Pu*[STTT 见票后…日付款…days after sight||…days sight
L |H{;r' {jq-dL TM RXl.1 O>>8%=5Q 见票后…月付款…months after sight||…months sight
!{3pp i gQyn|
G37_
`C <St`"H 同组票据set of bills
eX$Biv1N ,#m\W8j HU'E}8%t6 D6m>>&E[' 单张汇票sola of exchange||sole of exchange
M>^IQ @F1pu3E EagI)W!s[ 9(I4x]` 远期汇票usance bill||bill at usance
PQs9@]w[ fGfv{4R L@ay4,e.bz " h#=ctCx" 长期汇票long bill
b13>>'BMB ](ninSX1w &KB{,:)? {p/m+m 短期汇票short bill
@GV^B'}* SW=p5@Hy{ 0j yokER > w'6ZDA*X 逾期汇票overdue bill
0'
<S7?~| aG ,uF ])JJ`Z8Bk =os j}( 宽限日期days of grace
(+@.L7>m+t Nf~<
xK
e?7paJ x{- caOH 电汇telegraphic transfer (T.T)
g=%&p?1@E *!Dzst-J3 i>~?XVU :z:Blp>nK/ 邮汇postal order||postal note (Am.)||post office order||money order
Q9' p2@Z v 3NaX. tEUmED0FY I
5~DC 本票promissory note (P/N)
N4:'X6u; q}!4b'z^ )v9[/
]*P Y:a(y*y< 押汇负责书||押汇保证书letter of hypothecation
Dn[1BWM/7 2Ar
<(v$ @K/Ia!
Lw 2*M*<p=v 副保||抵押品||付属担保物collateral security
HT&0i,` 8%4`Yj= \x!>5Z
Y (gZ!
o_ 担保书trust receipt||letter of indemnity
7I|%GA_ EDo
( {G}HZv%S U ~JXHBX 承兑||认付acceptance
aPC!M4# ?Z=v&d[o) u!
i5Q T)u w2 单张承兑general acceptance
[a3
0iE 8syo_sC | l;.BlHyu !r|X
6`g 有条件承兑qualified acceptance
Bag#An1 =(ZGaZ}
zCHr ?@1'WD t 附条件认付conditional acceptance
`T70FsSJ \ p$0 a5-\=0L~ @>Keu\) 部分认付partial acceptance
Xo`1#6xsE