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。
#AQV(;r7@ 会计报表statement of account
~b8]H|<'Y pZy~1L W7nw6;7= %1+4_g9 往来帐目account current
g`QEu
5v =D"#U#>;7& d7bS
wL 0LJv' 现在往来帐||存款额current accout
[/8%3 l+^*LqEW2 b d!Y\OD t"oeQ*d% 销货帐account sales
.% kE1TP]| 2<}%kQ` b4N[)%@ 共同计算帐项joint account
^^ixa1H< 8YSAf+{FtK pTLCWbF? ;;/{xvQ.1 未决帐项outstanding account
}Jj}%XxKs @f3E`8 %d9uTm; O0H.C0} 贷方帐项credit account||creditor account
FfT`;j e$Pj.>-<= .HABNPNg( 7s^'d,P 借方帐项debit account||debtor account
U| R_OLWAg dG ?*y \Yr Ue1 $6R-5oQ 应付帐||应付未付帐account payable
I{=Qtnlb +9sQZB# ( X|]AT9W (KZ{^X?a 应收帐||应收未收帐account receivable
_7_Y={4=` 1T
n} E|shs=I SNk=b6
`9 新交易||新帐new account
}W^A*]X !0<,@v" +]{G@pn
<t!W5q 未决帐||老帐old account
EQSQFRk; ;L ^o*` YKK*ER0 ~WF\ 现金帐cash account
]JQ
ULE) +^F Zq$NP 6[AL|d
DK S~G]~g
t 流水帐running account
- "
9 4F
tu ]7c=PC SOaoo^,O 暂记帐||未定帐suspense account
k$:|-_(w p!AAFmc &_8947
1s;Saq+ 过期帐||延滞帐overdue account||pastdue account
_Y m2/3! P@~yx#G 0#gK6o! vtJJ#8a]
杂项帐户sundry account
"_?nN"
A7 VuZr:-K/ 0JujesUw( &mM0AA'\?H 详细帐单||明细表detail account
vW@=<aS Z KwVbbC3 es0hm2HT3 +jgSV.N 呆帐bad account
t sRdvFFq 4s
oJ.j8 E=O\0!F|b [()koU#w. 会计项目title of account
7F.4Ga; ;722\y(Y z\4.Gm- b%c9oR's^ 会计薄||帐薄account-book
>=w)x,0yX 3o/[t + LJ73
! u)Whr@m 营业报告书||损益计算表account of budiness||business report
`">= a?oI>8* 4Wp=y G^@5H/) 借贷细帐||交验帐account rendered
M )(DZ} h;'~,xA ;5Ac
FB 0PCGDLk8 明细帐account stated
b7ZSPXV `@yp+8 I]_5}[I ksm~<;td 与…银行开立一户头to open an account with
3$
PV2"
Wa~=bH 1xx}~|F?| &xExyz~` 与…银行建立交易to keep account with
9jGu}Vo !ubD/KE 6wg^FD_Q rSNi@; 继续记帐to keep account
*=xr-!MEk H%{+QwzZ[j - !
S_ryL f,Ghb~y 与…有交易to have an account with
BL4-7 7x8
yxE K|s,ru 5E
<kwi 作成会计帐||有往来帐项to make out an account with
TJ*T:?>e :MDKC /mC 'we>q@ d0 /#nz 清算||清理债务to make up an account
4`=mu}Y2 @[v~y"tE} y~HP>~Oh Xlt|nX~#; 清洁帐目||与…停止交易to close ones account with
%N_%JK\{@ 9MqGIOQ${j BD7Ni^qI$ ,"0:3+(8; 结帐to close an account
N4HqLh
23H d<x7{?~.DK {(?4!rh Jfl!#UAD|n 清理未付款to ask an account||to demand an account
A+?`?pOm& eJ81-!) )BfAw k~z Iy;AZ 结清差额to balance the account with
;]:@n;c\ 0Wp|1)ljA
@9|hMo YKf0dh;O 清算to settle an account||to liquidate an account||to square an account
<ZR9GlIr IO:G1;[/2L w@fi{H(R 8*a&Jl 审查帐目||监查帐目to audit an account
LjHVJSC Rbv;?'O$L [)X\|pO& 1[-tD0{H 检查帐目to examine an account
IV)j1 {H'Y `+ lU8Hd|@- +m,yA mEEd 转入A的帐户to charge the amount to As account
)@bQu~Y ]5:8Z@ 8DaL,bi*. %ULr8)R;
以计帐方式付款to pay on account
9(wK@
x]ot 2 "kqPmeI RViuJ; 代理某人||为某人on ones account||on account of one
U:_^#\p 0_t!T'jr7 uY'HT|@:{ Q&bM\;Ml 为自己计算||独立帐目on ones own account
D.XvG _ |LKXOU
c R*r#E{!V;
J5jvouR 由某人收益并负风险on ones account and risk||for ones account and risk
l1Fc>:o{ 5l*&>C[(i nzeX[* jRV/A!4
由某人负担for ones account||for account of one
jW@Uo=I[ Xla~Yg 8)I^ t81 <c/5b]No 按某人指示||列入某人帐户by order and for account of one
{Y9q[D'g . Hj,A5#|=J #Mw8^FST 2jhxQL 列入5月份帐目for May account
f&
' 4HA<P6L B^9j@3Ux h.t-`k7 编入某中帐项下to pass to the account of||to place to the account of
q'82q
Y J-hbh 4{`{WI{ 5XBH$&Td 寄出清算书to send in an account||to send in render an account
MFk5K @;RXL
q/8 V~5jfcd Q'0d~6n&{ 支票薄cheque book
|
%Vh`HT ea')$gR 'b{]:Y <UQbt N-B\ 支票陈票人cheque drawer
C~iL3Cb CzEd8jeh7 kPLxEwl <e</m)j 持票人cheque holder
Ek]'km! @I!0-OjL FJP-y5 Jz e:[MYS 不记名支票cheque to bearer||bearer cheque
mL: sJf [HZv8HU| .0]<k,JZZ k+pr \d ~ 记名支票||认人支票cheque to order
^.NU|NQi' ~M4; '1s0D] #4 pB@_ 到期支票antedated cheque
;;N9>M?b 6j LCU%^ g7
W" %OOl'o"V{s 未到期支票postdated cheque
_zi| @2 fg~2M1 f=K]XTw~ ut7zVp<" 保付支票certified cheque
X_\otVh(D
7E~;xn; @t_=Yl2; HCC#j9UN6 未获兑现支票,退票returned cheque
VS8Rx.?
]-/VHh +!.^zp21 _>X+ZlpU: 横线支票crossed cheque
j\^CV?}sm' UrEs4R1# k_nql8H RdRp.pb8 普通横线general crossing
;@Y;g(bw: 5taT5?n2 .jWC$SVR n]o<S+z 特别横线special crossing
X?qK0fS i6Emhji vuY~_ ZeaA%y67U 空白支票blank cheque
cB}D^O ou{2@" 8>in_h9 Trz@~d/[,n 失效支票,过期支票stale cheque
+*/Zu`kzX 0{}8( ,M
^<CJ 1ztG;\ 普通支票open cheque
>V8-i` u^8{Z;mm =R$u[~Xl2X :emiQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|"CZ T# w-L=LWL\ '$]97b7G ^'{Fh"5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
l L@XM2" gu.}M:u eiaFaYe\ -3Z,EaG^ 支票换现金||兑现to cash a cheque
a fW@T2 ['tY4$L( e)?
.r9pA; IDriGZZ<)6 清理票款to clear a cheque
/dI&o,sA r1{@Ucw2 0)e\`Bv Zaf:fsj> 保证兑现to certify a cheque
.2Elr(
&*h ?ri?GmI| LxSpctiNx q01wbO3-" 填写支票数额to fill up a cheque
w4{<n/" x}I+Iggi Ee%%d U@)eTHv}6 支票上划线to cross a cheque
V1`o%;j :v&$o'Sak o&)8o5 !6O(-S2A 开发支票to make out a cheque
j[G Y0dEH^I `w7v*h|P h#
o6K# 签发支票,开立支票to draw a cheque||to issue a cheque
Eib5 a;qryUyG e>7>j@(K] qUW!
G&R 透支支票to overdraw a cheque
A,Vu\3HS b)5uf'?- Ru!iR#s)! G+"t/?/ 背书支票to endorse a cheque
li'YDtMKCY $)ijN^hV o!Ieb {14fA)`% 请付票款||清付票款to pay a cheque||to honour a cheque
p\tm:QWD; r|fL&dtr RSyUaA PI:4m%[ 支票退票to dishonour a cheque
.* ?wF F Q7T'G![ SpLzm A BB!THj69a6 拒付支票to refuse a cheque
,,&*:<Q .B]MpmpK (ybI\UI n,V[eW#m'L 拒付支票to stop payment of a cheque
p{Yv3dNl FaQe_; r4XK{KHn JPc+rfF 提示要求付款to present for payment
k"T}2 7 wOEj)fp. r6MMCJ|G P}y +G| 见票即付持票人payable to bearer
Yz/md1T$ 5j<mbt} ,]ma+(| D3Ig>gKo?m 支付指定人payable to order
0d"[l@UU0 p$NQyS5C"S Pw7]r<Q .9 on@S 已过期||无效out of date||stale
q77;ZPfs8 jk; clwyz/ 0neoE
E pMx*F@&nU 请给出票人R/D||refer to drawer
uGf@ h5{'Q$Erl 3LJ+v5T~ j ^j1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
DnMwUykF>0 szZr4y<8|1 ]Yn D /yDz/>ID\ 文字与数字不一致words and figures differ
!N\@'F! yYIf5S`V] UqFO|r"M h:b)Wr 支票
UUYSFa%
axv>6k 时间已过account closed
d6?j`~[7#- rxgbV.tx $k@O`xD,q UN;H+gNnN 更改处应加盖印章alterations require initials
-[4T (Du@ S ~ drS} V <Dl*l{zba V%7WUq
~9,,~d
b 时间已过effects not cleared
=t#llgi~ iW]j9} t q 6:dy &=@IzmA 停止付款payment stopped
Sxt"B fIx+ILs 9N#_(uwt 0rQMLx 支票毁损cheque mutilated
|B?m,U$A! AP n| \ >Eyt17_H"n Go`vfm"S 汇款||寄钱to remit||to send money
j78i#}e VZp5)-!\ -/wtI n$MO4s8) 寄票供取款||支票支付to send a cheque for payment
O%WIf__Q
gD-d29pQ }/0X'o {g'(~ qv 寄款人a remitter
|PvPAPy)uu g+8OekzB5 'Cb6Y#6 %+aCJu[k(z 收款人a remittee
L4@K~8j7 a=|K%ii+Y 1jmjg~W =J]&c?I 国外汇票foreign Bill
GL>O4S<` !{+,B5 Hc 5N#aXG^9 G*?8MTP8![ 国内汇票inland Bill
bbDZ#DK" fF!Yp iI" sf:,qD=z
^rB8? kt 跟单汇票documentary bill
Z\(q@3 C iQ0KfoG?U vz@A;t U45e2~1!O 空头汇票accommodation bill
lB8-Z ow %e8@*~h@ [7:,?$tC *l(7D(# 原始汇票original bill
\,'m</o~, /`Ug9,* %HhBt5w 0gu_yg! R 改写||换新票据renewed bill
s-NX o M:=J^0 ^L,K& Jd ^
7`BP%6 即期汇票sight bill||bill on demand
(=FRmdeYl1 1>.Ev,X+e 4V"E8rUL( j}#w)M …days after date||…days after date…日后付款
"-E\[@/ ;_XFo&@ ;gD
})@
p
.%]Q*8 …months after date||…months after date…月后付款
HRpte=`q \Zb;'eDv 2/U.|*mH m%0p\Y-/ 见票后…日付款…days after sight||…days sight
k<z)WNBf YByLoM* }czrj%6 ),_@WW;k 见票后…月付款…months after sight||…months sight
"6A
`
q\ #j;^\rSv- >e
lJkq| 2bz2KB5> 同组票据set of bills
>:SHV W Q(G#W+r >k|5Okq g UB@Rs|) 单张汇票sola of exchange||sole of exchange
)w em|
:H ~"gA,e-) C-xr"]#] #{0HYg?(f 远期汇票usance bill||bill at usance
#x@$lc=k3 ]dVGUG8 t}_r]E,{u H;is
/ 长期汇票long bill
8H[<X_/ke TT%M'5& /*~EO{o Q) #B0NA;T 短期汇票short bill
J[&@PUy '$Dn T}Tp$.gB hwuiu* 逾期汇票overdue bill
%jJ
G>T xh-o}8*n" Mc
lkEfn Ha#=(9. 宽限日期days of grace
-12UN(&&Z TvoyZW\?w E,Z$pKL? D_ 2:k'4 电汇telegraphic transfer (T.T)
2y\E[j A *][`@@-> $GV7
o{"& K`eCDvlH 邮汇postal order||postal note (Am.)||post office order||money order
sfH_5
#w BU)U/A8iS -/B+T>[nTb <\y@*fg+ 本票promissory note (P/N)
0|q AxR- 3d8L6GJ _%Bi: HG0 ,^r9n[M4M 押汇负责书||押汇保证书letter of hypothecation
KM0ru L- iy g9pZ\$J& B4/>H| 副保||抵押品||付属担保物collateral security
0JS?; fk Rh2+=N<X LrfVh-}|:Y `RT>}_j 担保书trust receipt||letter of indemnity
G>_*djUf LP^$AAy w(Ovr`o?9t f)rq%N & 承兑||认付acceptance
Ty\R=y}} + 480 l} )m+W
j q_8+HEvo 单张承兑general acceptance
v"$L702d$\ ]%SH
> _ye |Y :G=fl)!fE 有条件承兑qualified acceptance
\7eUw,~Q> UgRiIQMq. Es`Px_k 2qNt,;DQ 附条件认付conditional acceptance
j_[tu!~ ",t?8465y qwcD`HV, @{e}4s?7od 部分认付partial acceptance
>uB?rGcM