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。
?Y6MC:l< 会计报表statement of account
% : ?_N p^^Ai
rEI]{?eoF B35zmFX|}N 往来帐目account current
:,.g_@wvG D>& ;K{! x;H#-^LxW= 5`:+NwXS2 现在往来帐||存款额current accout
_n9+(X3 Eyw)f> -9BKa~ DVQ &
{ B-a 销货帐account sales
z4l
O (nP 6Xq (s?`*i:2 .0x+b
-x 共同计算帐项joint account
.E!p CbK&.a <:#O*Y{ gv=mz,
z 未决帐项outstanding account
_Q<wb8+/ qwAN=3@ ; n2|pC^ `?{Hs+4P5 贷方帐项credit account||creditor account
u7|{~D&f ejj|l
\'(
@{ )"7hyW 5 借方帐项debit account||debtor account
OCy\aCp 'BT}'qN z-G|EAON"/ ?DVO\Cp 应付帐||应付未付帐account payable
hjiU{@q fn|l9k~ <O %gd=d0vm NN5V|#
P} 应收帐||应收未收帐account receivable
<YbO O
{ t+0&B" DQg:W |A xG<H${
k; 新交易||新帐new account
9%\<x =J.)xDx* T:0X-U 7 q<UJIf 未决帐||老帐old account
bw#zMU^E @aR! -} 'e-Nt&; Cna@3)_ 现金帐cash account
_I_Sq,Z# ?uUK9
*N ]B>Y
+ $Aww5G5e 流水帐running account
Ah)OyO6 p7(xk6W ;VS;),h/ L>{E8qv>w 暂记帐||未定帐suspense account
\()\pp~4 BQf}S
+ )rD] y2^< / /qTMxn 过期帐||延滞帐overdue account||pastdue account
,_`\c7@ 0CY_nn#3 !U#kUj:4I (c(c MC' 杂项帐户sundry account
ZZTPAmIr 'j$iS W& MxxY MR !-r@_tn| 详细帐单||明细表detail account
'6{q;Bxo D_O%[u} oUZwZ_yKW =HP_IG_ 呆帐bad account
g'Ft5fQ"o/ 2uw%0r3Vi6 :<%K6?'@^ 'q1)W' 会计项目title of account
3P/T`)V [8Ub#<]] -]5dD VSO e~J% NU '& 会计薄||帐薄account-book
H7"I+qE-G 5<4njo?k .eXIbd<C 6fPuTQ}fY> 营业报告书||损益计算表account of budiness||business report
x{ ~-YzWho X=(8t
2 $${ebt \WouTn 借贷细帐||交验帐account rendered
i[d-n/) ?C.C?h6F5B Rjo6Pd{d< m*P~X*St 明细帐account stated
^]wm Y $a\q<fN} (W3R3>; /lttJJDU 与…银行开立一户头to open an account with
D.qbzJz Pc? d@tm 2b1LC!'U @)VJ,Ql$Y 与…银行建立交易to keep account with
]S,I}NP [$.oyjd nUmA lhQ*;dMj%" 继续记帐to keep account
Ew4DumI T>n,@?#K nT|fDD| '4HwS$mW3 与…有交易to have an account with
:Iwe>
;} XPUH\I= p`{<q
- Dr(.|)hv[& 作成会计帐||有往来帐项to make out an account with
:BMU c-[
:+]6SC0ql rVQ:7\=Z g IX"W; 清算||清理债务to make up an account
s26s:A3rh /J{P8=x}_: J;m[1Mae& P;hjr;
清洁帐目||与…停止交易to close ones account with
q7 Uu 8JXF f=~@e#U HW.S~eLw* zd#qBj]
g 结帐to close an account
v .r$]O ?\$77k BHZGQm *I'O_D 清理未付款to ask an account||to demand an account
J>hl&J aM? 7'8/ XZp(Po:H e
yTYg 结清差额to balance the account with
P[XE5puC *XtZ;os] = \X<UA} f=/ S]o4/3 清算to settle an account||to liquidate an account||to square an account
4pA<s- .fo.mC@a &lI.N~Ao v%zI~g.L 审查帐目||监查帐目to audit an account
~&B_ Bswf webT n=rPFpRLF Fdc bmQ 检查帐目to examine an account
e5`{*g$i). >@H:+0h- 9Eg'=YJ '^Sa|WXq 转入A的帐户to charge the amount to As account
1
f[!=p #B+2qD>E / d6mlQS _Seiwk& 以计帐方式付款to pay on account
/#>?wy<s~ /jj}.X7yH C8&)-v| k(VA5upC
s 代理某人||为某人on ones account||on account of one
B>?. Nr w`#lLl
B JvHJ*E dC,F?^ 为自己计算||独立帐目on ones own account
zI7-xqZ *"9b?`E
b GwLfU 00b
)B g 由某人收益并负风险on ones account and risk||for ones account and risk
!(SaE' 3QV|@5L`[ AFMAgf{bD ?]3`WJOj 由某人负担for ones account||for account of one
?FMHK\ yRvq3>mU
d>vGx ~=
0zZTG 按某人指示||列入某人帐户by order and for account of one
y\x!Be;6Z. @9vz%1B<l L}:u9$w 2^qY,dL 列入5月份帐目for May account
7sLs+|<" w,
`x(!& NsJUruN 38Wv&! 编入某中帐项下to pass to the account of||to place to the account of
\f{C2d/6j '{OZ[$E 6"A|)fz ?"sk"{ 寄出清算书to send in an account||to send in render an account
&+*jTE C'5i>; v5<Ext
rV Mw+]* 支票薄cheque book
WfO6Fvx% ~@sx}u
C@Wm+E~;8 sKHUf1
支票陈票人cheque drawer
,GR(y^S !vett4C* K *;o=hM)Tp TR:D 持票人cheque holder
rcQ?E=V2O k#&y elP`5BuN 5RlJybN"o 不记名支票cheque to bearer||bearer cheque
g<.VW0 }A2@1TTPX &:{|nDT_2 "t\rjFw 记名支票||认人支票cheque to order
gQ
/zk3?k YQYN.\ o.k#|q wetkmd 到期支票antedated cheque
t0?BU~f y4envjl0 Lb/a_8<E? 5IMh$!/uc 未到期支票postdated cheque
$9ON3> n|^-qy'w y< 146 [0IeEjL 保付支票certified cheque
q:nYUW o +F67g00T| D;:lw] _G'. VSGH 未获兑现支票,退票returned cheque
MK=:L ]HCt%5 x28Bz*O Iem* 'r 横线支票crossed cheque
NU_VUd2 7dU X(D,? ];Z_S`JR a2YdkdjT 普通横线general crossing
?|8H$1 w@oq.K JDMaLo &G'R{s&" 特别横线special crossing
c"0CHrd S9xC> |< 2gFQHV wBmbn=>#S 空白支票blank cheque
wePMBL1P* \3Xt\1qN4 FiFZM ^&Qaf:M 失效支票,过期支票stale cheque
lUWjm%| k"L_0HK 7f
7*id 9Uk9TG 5 普通支票open cheque
12k)Ek9 T>LtN Xv'64Nc!; %7L'2/Y2x 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
K,^b=_] ,,,5pCi\ U>:p`@ ok[R`99
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
i44KTC"sB 0 J ANj .>H7i`1D` *Jp>)> 支票换现金||兑现to cash a cheque
JbG+ysn 8BWLi5R[ c.d*DM}W mWka!lT 清理票款to clear a cheque
v'Lckw@G4 6i&WF<%D zzPgLE55 g:OVAA 保证兑现to certify a cheque
#>!!#e!* I-+D+
DhRx 9BHl2<&V ~IlgcCF 填写支票数额to fill up a cheque
@n})oAC, BDcl1f T (+T|B E3*# G =lC[i 支票上划线to cross a cheque
HgG"9WBe% I,q3J1
K |ukEnjI`u F5EKWP 开发支票to make out a cheque
jQ`cfE$sV kbOo;<X9A ];(w8l Vwl`A3Y 签发支票,开立支票to draw a cheque||to issue a cheque
6h;$^3x$ w'cZ\<N[ KS%xo6k. IWKQU/l! 透支支票to overdraw a cheque
o2Z#
5- "rkP@ja9n Q2iu}~ M|76,2u 背书支票to endorse a cheque
oST
Gs@EK <51 (q_f C+2*m=r G$`/86A ) 请付票款||清付票款to pay a cheque||to honour a cheque
?1 ?m4i l$.C40v v')T^b
F@ .7cQKdvcC 支票退票to dishonour a cheque
~hz]x^: Tpkm\_ X@jml$;$ Z
wIsEJz 拒付支票to refuse a cheque
IDwneFO R%54!f0
% / 1E6U6 !a4pKN`qLY 拒付支票to stop payment of a cheque
B
ljZ&wZW r@k&1*& >5)$Qtz# XCQ=`3f 提示要求付款to present for payment
P62g7>B5^ FRX'"gIR0 42X[Huy] APy&~` 见票即付持票人payable to bearer
}!5"EL(L80 >a@-OJ.yOk lHr?sMt =][[TH 支付指定人payable to order
*G2p;n=2 p\F*Y,4 '}]w=2Lf &P,8)YA 已过期||无效out of date||stale
g$9Yfu So,EPB+ EXoT$Wt{$ VbJGyjx 请给出票人R/D||refer to drawer
B0nkHm.Sj Y|>y]x 7n}J}8Y*U2 U(.Ln@sq 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
{N/(lB8 U
$e-e/ gQ/-.1Pz$ y
kwS-e 文字与数字不一致words and figures differ
R\
<HR9
r x>Q\j>^ Pr<.ld\ 0x[v)k9"0 支票
fPa FL}&
W=%}~7* 时间已过account closed
/vBOf;L
##EM
Ji [*]&U6\j 7 S(5\9 更改处应加盖印章alterations require initials
o-yZ$+V 2LEf"FH0~ gW$X8ECX tNG0ft%a -Wb/3X
nV@k}IJg:? 时间已过effects not cleared
{D 9m//x R>BnU
Iu [; :l'61$= 停止付款payment stopped
mi`!'If0) f{t5r tF+m/}PM^ sy0|=E*;8" 支票毁损cheque mutilated
L$=6R3GI |B./5 ,nSS DwMq T;-&3 汇款||寄钱to remit||to send money
m+?$cyA>v h2QoBGL5 pIXbr($ []}E-
V 寄票供取款||支票支付to send a cheque for payment
"
;8H;U` {r yv7G 96fbMP+7R 9nu!|reS 寄款人a remitter
#/=s74.b
^7G@CBic" AvfSR p (J
I4ibP 收款人a remittee
R7+3$F5B p2cwW/^V s{#rCc) airg[dK 国外汇票foreign Bill
omisfu_~E 0<d9al|J V+G.
TI
P i|?EgGFG 国内汇票inland Bill
X0wvOs: !VBl/ aU@ #&u9z5ywM 2K[Y|.u8>q 跟单汇票documentary bill
c5Fl:=h mwU|Hh)N] 2#%@j6 U.g7' `Z< 空头汇票accommodation bill
'
5`w5swbc (1Q G]1q T?B753I G0*>S`:4 原始汇票original bill
{"k}C2K'r |>X5@ Wwo'pke
xvn@zi 改写||换新票据renewed bill
)nE=H,U?y
HG
kL6o= ;7=pNK +||y/}1 即期汇票sight bill||bill on demand
xDJ@MW# `#J0@ - CNP!v\D '&v.h#< …days after date||…days after date…日后付款
'9@} =pE +OEqDXR+_ Y]MB/\gj dA4DW …months after date||…months after date…月后付款
Ix~_.& %?
87#| '$nm~z,V EH1GdlhA 见票后…日付款…days after sight||…days sight
XM?>#^nC?u EGJ d:>k l5;
SY !g|)?XWc 见票后…月付款…months after sight||…months sight
dZMf5=tb B L^?1x gu:8+/W8L }KFf 同组票据set of bills
*BdKQ/Dk =*2_B~` Y8l
8B> 4gKu8G 单张汇票sola of exchange||sole of exchange
9Kl:3C nev@ykP6 ) oypl+y ut/3?E1 Z 远期汇票usance bill||bill at usance
#M/^n0E ^qR2 !fwm< *.F^`]yz L[s7q0 F`l 长期汇票long bill
9szUN;:ZZ cpLlkR O @*>kOZ(3 yq7gBkS 短期汇票short bill
Q3h_4{w |J:|56kVZq
}.DE521u _EEOBaZ 逾期汇票overdue bill
rg5ZxN|g u$M,&Om 2oBT
_o%/J UA0
j# 宽限日期days of grace
sd
m4zV]& 7oWT6Qa5 L|hoA9/]
E&z`BPd 电汇telegraphic transfer (T.T)
#OMFv. Py72:;wn fex<9'e W[VbFsI&b 邮汇postal order||postal note (Am.)||post office order||money order
6,~Y(# Z~S%|{&Br +`RQ^9 ko-,l6E 本票promissory note (P/N)
#lDW? &2P=74\= -xVp}RLT >))f;$D= 押汇负责书||押汇保证书letter of hypothecation
=tS#t+2S d8!yV~Ka ye^*Z>| cfZ$V^xM 副保||抵押品||付属担保物collateral security
{VmJVO]S a
+$'ULK+r _TbQjE&6 je#OV,uHM 担保书trust receipt||letter of indemnity
Kg;u.4.-M \#(tI3 BN>t"9XpW MW|*Z{6* 承兑||认付acceptance
)Vf!U
" xQ0.2[*5 YQ-!>3/)- u
mo<9Y 单张承兑general acceptance
x>!bvZ2 uB1>.Pvxb V] 0T P# pf8M0,AY 有条件承兑qualified acceptance
Z<IN>:l h1
npaD! fMm.V=/+ p}e1!q;N 附条件认付conditional acceptance
xg;I::hE7X {9Ug9e{
~ f`vu+nw n@te.,?A" 部分认付partial acceptance
4K(oOxc9.