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。
;oc&Hb 会计报表statement of account
e8GEoD e=+?K5q{P( Y4v|ko`l% 9T*v9d 往来帐目account current
HlH64w2^R %y@H
h= (EI
;"N (x dF2nEaN0% 现在往来帐||存款额current accout
AD|2qM)) ~V\D|W9 PEW=@xj2y 0Nnsjh 销货帐account sales
[rSR:V?"a <y?r!l=Am 9R7A8
7eV
di* 共同计算帐项joint account
*tK\R&4,4s '2[albxSc A}3=561F?5 `1bv@yzq 未决帐项outstanding account
Ndi9FD3im !Ikt '5/ x3o]U)^ ' <@3i[M 贷方帐项credit account||creditor account
/(.mp<s0 [E/\#4b CD~z=vlK- a- |*?{o 借方帐项debit account||debtor account
yrC7F`. w%JTTru '.81zpff 1$p2}Bf{n 应付帐||应付未付帐account payable
^h"`}[+ -UOj>{- p(/dBt[3k Vnr[}<
L 应收帐||应收未收帐account receivable
}MH0L#Tu @CZ
T /Sc l#4bW id2j7|$, 新交易||新帐new account
yL2o}ZbS C
TZh0x y"H*%] +h r@#n4A 未决帐||老帐old account
/XzH?n/{R Ljx(\Cm )C(?bR B
#.L 现金帐cash account
+i@y@<l:+ T<55a6NoK 98uV6b~g >JC 流水帐running account
SU/BQ3 DUC#NZgw C'o64+W^ 'gPzm|f|t@ 暂记帐||未定帐suspense account
L>SjllY ,Qe?8En[ >76\nGO Q=/</| 过期帐||延滞帐overdue account||pastdue account
zhpt
%7So o!{w"K #w\~&0 ^7 &5
z&o 杂项帐户sundry account
t
]_VG s3R(v
d p%*%n3bw r0 ,:J 详细帐单||明细表detail account
(tZrw5@ p4-o/8rO 9/ibWa\. 9&_<f}ou 呆帐bad account
1>E<8&2[L c%'RR?Tl V9dF1Hj )`A3M) 会计项目title of account
b/{t|io{ ^ml'? qx4I_% a+!tT!g&I 会计薄||帐薄account-book
F=a<~EpZ E~gyy]8& fDvl/|62{ ,kF}lo) 营业报告书||损益计算表account of budiness||business report
N=QfP \V*xWS -2 A(5B9Fq qIIv6''5@ 借贷细帐||交验帐account rendered
{yB&xj[z I^8"{J.Q)[ NH<5*I/ .[JYj(p 明细帐account stated
=yyp?WmC8 N,;5{y1;J 8@2OJ =`[
T2!6(,
s9 与…银行开立一户头to open an account with
M
L8<4o lo,$-bJ,<, JaL%qco :kf`?u 与…银行建立交易to keep account with
G6F
Ep` L"j
tf78 UM6(s@$
w$`5g 继续记帐to keep account
nw<&3k(g} $+3}po\ cQ"~\ Wv/%^3 与…有交易to have an account with
V` 1/SQX ZObhF#Y9 Jh?dw3Ai^ x`dHJq`_g 作成会计帐||有往来帐项to make out an account with
vc+A RgvH+ v>-VlQ 4
5MLt5^| \u>"s 清算||清理债务to make up an account
K/3)g9Z&io %ve:hym* JMz;BAHT N0=ac5 清洁帐目||与…停止交易to close ones account with
!cAyTl(_ %d(^d c(n&A~*AJ% de;GrPLAi 结帐to close an account
J~1r{5
V4{ Ie`13 L2 )Ib<F7v yLdVd
P 清理未付款to ask an account||to demand an account
JA'h4AXk 0;:.B
j V8HnUuz [-;_ZFS{ 结清差额to balance the account with
}=6'MjF] K_El& v{jQek4 KOp162X>r 清算to settle an account||to liquidate an account||to square an account
0\@dYPa&C (h5'9r <Gt2(; 1I<rXY(a` 审查帐目||监查帐目to audit an account
CO2C{~Q5 JoN\]JL\, $;/}?QY( .$%Soyr?, 检查帐目to examine an account
CFqJ/'' %d>=+Ds[ _&j}<K$-( =RAh|e 转入A的帐户to charge the amount to As account
LX@/RAd vz j|/]#@Yr 5K<5kHpvJ{ q|v(Edt|_[ 以计帐方式付款to pay on account
@1 U&UH NyVnA m"fNK$_d -t2+|J*
代理某人||为某人on ones account||on account of one
:w<V YE= q:Bv rSHpS`\ou DVK)2
La 为自己计算||独立帐目on ones own account
)Lwc PB/IFsJ <oWB0% NLr PSqz 由某人收益并负风险on ones account and risk||for ones account and risk
VGceD$< i2sN3it *r=:y{!Y d +[R/=$ 由某人负担for ones account||for account of one
9uer(}WKT h~p>re lNL6M%e$Q 59%tXiO 按某人指示||列入某人帐户by order and for account of one
s_>
f5/i2 05spovO/' Z7_ zMM 98WZ){+,m 列入5月份帐目for May account
cFJ-M
kll 8:#rA*Y rN%F)
q# rDQ!zlg>l 编入某中帐项下to pass to the account of||to place to the account of
CWNx4)ZGw K)-m*#H&uw "7v @Rye m^#rB`0;L 寄出清算书to send in an account||to send in render an account
{qmdm`V[ <6fv1d+v %^8^yZz HS.^y
x 支票薄cheque book
.{=$!8|&I9 ]Lm9^q14m ecgtUb8K gF0q@M y~ 支票陈票人cheque drawer
V`RNM%Y ^RP)>d9Xp{ A5H3%o(6k Qed.4R:o 持票人cheque holder
n':! ,a[ Pf_S[
sm m@Qt.4m%g ~{D[
>j][ 不记名支票cheque to bearer||bearer cheque
bg3"W,bv% :Pg}Zz < kdCP
WJ
d%2pO] 记名支票||认人支票cheque to order
Da v PYg :T._ba3| (lGaPMEU} P{5-Mx!{& 到期支票antedated cheque
f_imyzP #!$GH_ 4WN3=B _9?I A 未到期支票postdated cheque
GV^i`r^" 3"kdjOB x+h~gckLb e+]6OV&+ 保付支票certified cheque
=;3fq- Sje wuIi1 *5wu
uU> wg*m 未获兑现支票,退票returned cheque
I0'[!kBF| O4g+D#Lu [J
C:
DEw8*MN 横线支票crossed cheque
D!oc>K$B &%2*Wu; ; h`0ir4[A R.s^o]vT 普通横线general crossing
2~*Ez!.3 C'!;J 2TES>} { K_kPgKS 特别横线special crossing
w]_zp?\^
} %+F"QI1~0 Pe_!?:vF ooj~&fu 空白支票blank cheque
|w*R8ro_ 'i8U JI/_ce 7P B)'Wl"6 失效支票,过期支票stale cheque
IF +i3#$ ^Q{Bq
om3`[r[{ kJ
An4I.l 普通支票open cheque
e8EfQ1 Ar $fpq
3 ]O
TH"*j 3^StIw{X 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
axk"^gps E"|4Y(G 3:5DL!Sm8J y#<MVH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
6QNs\Ucb+ K?4FT$9G T%F0B` >m'x8xB= 支票换现金||兑现to cash a cheque
G2#d$ J RPSvP\ \]Dt4o*yZ RkuuogZ 清理票款to clear a cheque
-/D|]qqHm (9 gOtJ }#v{`Sn%^C +<.\5+ 保证兑现to certify a cheque
}sxn72, kL S(w??T XMRNuEU xAwf49N~ 填写支票数额to fill up a cheque
;$BdP7i: 3_`szl- }E}8_8T6 -Z^4L 支票上划线to cross a cheque
"Jy~PcJZ1 [<wbbvXR =C
f(B<u O {k:yVb 开发支票to make out a cheque
eX2<}'W<
[B0K 15zrrU~D !RlC~^
- 签发支票,开立支票to draw a cheque||to issue a cheque
cUK\x2 ecX/K.8l s(&;q4| l#@&~f[ 透支支票to overdraw a cheque
1Xyp/X2rI 137Xl>nO Z0fJ9HW nSY-?&l6P 背书支票to endorse a cheque
;t]|15]u D22Lu;E rwpgBl C;a@Jjor' 请付票款||清付票款to pay a cheque||to honour a cheque
"L3Xd][ hN(L@0) aEx(rLd+ 3SARr>HRyI 支票退票to dishonour a cheque
g-yi xU }`9`JmNM sIm#_+Y -{9Gagy2& 拒付支票to refuse a cheque
2[dIOb4b
aQcN&UA@ $Kq<W{H3ut ,.g}W~S) 拒付支票to stop payment of a cheque
agaq`^[(P C>*n9l[M~ M^H90GN)X E' %lxr 提示要求付款to present for payment
,
w&:_n p\U*;'hv >;i\v7 Z~3u:[x"; 见票即付持票人payable to bearer
IMad$AKc fQQ|gwVki ):bu;3E wO"GtVd 支付指定人payable to order
'; /84j-3F lIuXo3 {
(\(m/!Z KtMbze 已过期||无效out of date||stale
M\yHUS6N <pOl[5v] s#lto0b"8 'XTs
-= 请给出票人R/D||refer to drawer
iMWW%@U^= ;,0lUcV EDN(eh(_ e d;"bb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
"2mFC! ~|R[O^9B p^8JLC wZv-b*4 文字与数字不一致words and figures differ
z{6YC~ >Me]m<$E; Za!w#j%h -SJSTO[/J 支票
pruWO'b`
l7Lj[d<n 时间已过account closed
?
: md 5w-JPjH Ea4
* o n4>cERfa 更改处应加盖印章alterations require initials
A7(M,4`6 XTj73 MWY j m>U6 vfXJYw+6_ =yh3Nd:u
QSmJ`Bm 时间已过effects not cleared
x(vai1CrdH !
o^Ic`FhS BVAr&cu O!];_q/ 停止付款payment stopped
i_y:4
0dh#/ ~BQV]BJ7 }3sN+4 支票毁损cheque mutilated
/=trj5h \=8=wQv 8{@`kyy| bx7\QU+ 汇款||寄钱to remit||to send money
wDZ b=_{/F*b? ixzTJ]y u |>@-grs 寄票供取款||支票支付to send a cheque for payment
!Y|8z\Q 4
iKR{P6 IwM8#6;S~ 2R] XH
0 寄款人a remitter
V*~423 S" {GlRpd QnP
{$rT Me<du&
T 收款人a remittee
mb~./.5F 4$F:NW,v:) +]_nbWL(% ~xE=mg4le 国外汇票foreign Bill
f^u^-l _lNC<7+#h yFi6jN#~ Wk,6) jS=} 国内汇票inland Bill
)ZN(2z Kny%QBoiw @?Fx ret0z| 跟单汇票documentary bill
.`mtA`N y]J3hKs `LE^:a:8,
;fj9n- 空头汇票accommodation bill
^aT;aP^l 6QW<RXom #TIX_ RXh VOg/VGJ 原始汇票original bill
2J)74SeH PK_Fx';ke^ VkWO} l`G(O$ct 改写||换新票据renewed bill
X:R%1+&* u\:rY)V *$JB`=Q pK<%<dIc 即期汇票sight bill||bill on demand
6hLNJ j=FMYd8$y b#Jo Xa9 (eki X*y …days after date||…days after date…日后付款
~c!
Rx' <8g=BWA ^g70AqUc wInY7uBd! …months after date||…months after date…月后付款
Zo'/^S
g;(_Y1YQ lD9%xCo9( - J{Dxz 见票后…日付款…days after sight||…days sight
pn|p(6 4 |FRg a5X`jo DakLD~H; 见票后…月付款…months after sight||…months sight
1 pa*T! 1!X1wCT k\nH&nb -QN1oK@\mE 同组票据set of bills
t3pZjdLJd (QhGxuC V+peO C2CYIok$& 单张汇票sola of exchange||sole of exchange
%)BwE ? 7/W> NY.}uZ *Kp}B}}J 远期汇票usance bill||bill at usance
~g*Y,
Y <9ePi9D( oSN8Xn*qr J 5Wz4`' 长期汇票long bill
*^X#Eb C usVW lTxY6vi 5ze`IY 短期汇票short bill
fEHh]%GT` z\e>DdS +8Of-ZUx IRlN++I! 逾期汇票overdue bill
1P(%9 wCV>F- #DQX<:u 17WNJ 宽限日期days of grace
E}]I%fi ls [Ls "L9C xN e_qO 电汇telegraphic transfer (T.T)
hq5NQi`
% nu#aa#ex> eFt\D\XOW @*CAn(@#N 邮汇postal order||postal note (Am.)||post office order||money order
&sI,8X2a2 4}.WhE|h q:TZ=bs^ X*TuQ\T 本票promissory note (P/N)
^^n+ wrz+2EP` Bv2z4D4f+ kb/|;! 押汇负责书||押汇保证书letter of hypothecation
[54@i rH v(qV\:s}m 66I|0_ i0,%}{` 副保||抵押品||付属担保物collateral security
,"P5D&,_ ML=hKwCA #g@ &eThH,w$2 担保书trust receipt||letter of indemnity
DCEvr" ( T)b3N|ONB S
23S.]r JK@izI 承兑||认付acceptance
/W"Bf hg[l{)Q xaGVu0q r4;5b s6wm 单张承兑general acceptance
MILIu;[{#r ddUjs8VvJ pieU|?fQ S/@dkHI' 有条件承兑qualified acceptance
=q_&*' n.2E8m/ iYO
wB'z 3R)cbwL 附条件认付conditional acceptance
a<OCO0irJ o7_MMeQ4 ?RgU6/2 +zFV~]b 部分认付partial acceptance
A2g"=x[1@K