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。
L@rcK!s,lD 会计报表statement of account
e_^26^{q 9V a}I- ^23~ZHu 9v#CE! 往来帐目account current
b8H{8{wi| Q1lyj7c#x V_)-#=J gZVc 5u< 现在往来帐||存款额current accout
GWGSd\z AI2~Jp SA:Zc^a
V )J=! L\ 销货帐account sales
^ G]J ,+ J@`1TU }ZYd4h|g\z ip\sXVR 共同计算帐项joint account
zE*li`@ "2!&5s,1p `Uq#W+r, b\f
O8{k 未决帐项outstanding account
]dVGUG8 'I|v[G$l "> ypIR< '(6z.
toQ 贷方帐项credit account||creditor account
P-[-pi@ _IMW{ qfF~D0} |*Yr<zt 借方帐项debit account||debtor account
m<G,[Yc l03B=$ S
E<FL/x1#
y`iBFC;_ 应付帐||应付未付帐account payable
y
G~?MEh{ ,O5NLg- \0gis# pp?D7S 应收帐||应收未收帐account receivable
TvoyZW\?w g@Z))M+ e)IzQ7Zex > tS'Q`R 新交易||新帐new account
J`Q>3]wL HdI8f!X'TG ^S<Y>Nm] 5&g@3j] 未决帐||老帐old account
wVXS%4|v >gQ>1Bwvi *tFHM &a u]wZQl#-
现金帐cash account
;<Sd~M4f 2>9C-VL2 .#!lP/.eQP 'c&Ed 流水帐running account
*U- 4Sy _{O>v\u 8,Z_{R#| X #dmo/L8 暂记帐||未定帐suspense account
^#-l
q) tIi&;tw] OO\+J iU918!!N 过期帐||延滞帐overdue account||pastdue account
PQt")[ G't$Qx,IC + J{IRyBc pad*oPH, 杂项帐户sundry account
S}3fr^{. P:S .~Jq @s&71a BVQqY$> 详细帐单||明细表detail account
@7c?xQVd$ y7 cl_ rK .sW|Id ) 8rGgF]F 呆帐bad account
wm@@$
+E+p"7
**0~K" ;\ X`/k)N>l 会计项目title of account
]q[D>6_ 1\m[$Gs: -ad{tJV|
X
JB)rP 会计薄||帐薄account-book
T{^rt3a bWS&Yk( 3`?7<YJ .43'HV 营业报告书||损益计算表account of budiness||business report
\l0[rcEf fbvL7*
(
8W7J3{d ^
+\d
z 借贷细帐||交验帐account rendered
UDFDJ
m$ (,2SXV `(;m?<% @1j
明细帐account stated
#X$\&,Yn" Rp7mh]kZ {YC@T(
IP pN@ 与…银行开立一户头to open an account with
!BF;
>f` 372rbY XT*sGM /N.b%M]! 与…银行建立交易to keep account with
%;'s4ly 9*wK@yEl t@;p H?Wya.7 继续记帐to keep account
kTB0b*V Y=KT eYW` T-L||yE,h >=>2m2z= 与…有交易to have an account with
_[3D xo&_bMO V!=,0zy~Z w&#]-|$ 作成会计帐||有往来帐项to make out an account with
J@'wf8Ub I236RIq G` A4|+W" AT3Mlz~7# 清算||清理债务to make up an account
X_h}J=33Q m(!FHPvN xp{tw
$ q9_OGd|P 清洁帐目||与…停止交易to close ones account with
Sm|6 %3 CCx&7f 9A=,E& M2Qr(K| 结帐to close an account
`^&OF uee Q
&JUt( cwg"c4V =H8;iS2R 清理未付款to ask an account||to demand an account
=,M5KDk` :I#V. 8 Z~EwY* tD)J*]G 结清差额to balance the account with
l_p2Riv ,zjv7$L N6:`/f+A>T 7.oM
J 清算to settle an account||to liquidate an account||to square an account
4r}51 N\ ;Y, y 4{H3 XL^GZ 2+XAX:YD 审查帐目||监查帐目to audit an account
@VEb{ w[H 9*M,R,y x%B%f`]8
eR>oq, 检查帐目to examine an account
2?Vd 5xkt _[BP0\dPW tw@X>
G1
z L/K(dkx 转入A的帐户to charge the amount to As account
5 qA' ccxNbU i%?* @uj !ohN!P7& 以计帐方式付款to pay on account
8oGRLYU N KI.hy2?e }@)[5N#A| y~V(aih}D 代理某人||为某人on ones account||on account of one
*un^u-; :`sUt1Fw. HzJz+ x: -Y8B~@]P? 为自己计算||独立帐目on ones own account
(8OsGn l]SX@zTb LzL
So"n ,esmV- 由某人收益并负风险on ones account and risk||for ones account and risk
\U_@S. n6v6K1 ;.C\Ss<>* zuCSj~ 由某人负担for ones account||for account of one
,zc(t<|-y rC5O")I< <VE@DBWyl~ xSu > 按某人指示||列入某人帐户by order and for account of one
5V-I1B& Bw.i}3UT6 'GScszz X>^fEQq" 列入5月份帐目for May account
8Fub<UhJ pCG}ZKa i/.6>4tE: ^J{:x 编入某中帐项下to pass to the account of||to place to the account of
Sjj6q` d zMb5puH l-3~K-k<@ +`15le`R 寄出清算书to send in an account||to send in render an account
4ppz,L,4 E{@[k%,_ qgB_=Q#E [>9is=>o. 支票薄cheque book
u&e~1?R A}w/OA97RO O0:q;<>z dWW.Y*339 支票陈票人cheque drawer
|[lKY+26:{ ;@J}}h'y {h4E8.E &3&HY:yF 持票人cheque holder
d 'ifLQ\ &j6erwaT ABkl%m6xf _dg\\c 不记名支票cheque to bearer||bearer cheque
U!]dEW|G Zd&S@Z @nf`Gw ; `u\n0=go 记名支票||认人支票cheque to order
=u;MCQ[ d5d@k 2SLU:=<3 s^SJY{
到期支票antedated cheque
t<qiGDJ<d P;*(hY5& E"0>yl) adw2x pj 未到期支票postdated cheque
.V*^|UXbHi Pc9H0\+Xk 0IpmRH/ @pxcpXCy 保付支票certified cheque
OJxl<Q=z pJ{Y
lS{ ,0k;!YK 'PHl$f*k 未获兑现支票,退票returned cheque
cnLro #/]nxW.S d'2A,B~_* w>YDNOk 横线支票crossed cheque
qWw=8Bq `x|?&Ytmf9 P* o9a j39wA~K 普通横线general crossing
n*$ g]G$ =T_g}pu Xeajxcop# [!z,lY> 特别横线special crossing
B1STG L`nK _j3f Ar(V ]?*wbxU0 #*}+J3/ 空白支票blank cheque
HP=+<]?{G c|%6e(g"L `9 L>* B3BN`mdn> 失效支票,过期支票stale cheque
*or(1DXP8 "fI6Cpc c:0L+OF}xY xwr8`?]y 普通支票open cheque
uc=B,3 q@qsp&0/ +H.`MZ= ;]iRk 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
yLGRi^d# s>en /B3i C#? 1,~D4lD| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
j6YOKJX \8
":]EU @oNXZRg6 U(Zq= M 支票换现金||兑现to cash a cheque
=I4lL]
> VQs5"K" :U\tv[
5bIw?%dk( 清理票款to clear a cheque
-} +[ ~@!bsLSMU j+!v}*I![ B[}6-2<>?C 保证兑现to certify a cheque
>usL*b0% b'g ) BWNi [^] so;
]& 填写支票数额to fill up a cheque
3
{V>S,O3] Lr+$_ t}r =*Lfl'sr_ teP<!RKNb 支票上划线to cross a cheque
C^){.UGmJ jCY%| ta0|^KAA <%^&2UMg 开发支票to make out a cheque
Smh,zCc>s 7^Uv7<pw sT.ss$HY9,
2eogY# 签发支票,开立支票to draw a cheque||to issue a cheque
:3PH8
TL ?M2J wAK5 cNrg#Asen& pCDmXB 透支支票to overdraw a cheque
+ 3gp%`c4 CITc2v3a !Cs_F&l"j o-\[,}T)M 背书支票to endorse a cheque
- L
SWmrj B~mj 8l4 ~u{uZ(~ (:_$5&i7 请付票款||清付票款to pay a cheque||to honour a cheque
~[ jQ!tz siaG'%@*r M:8R-c#![ 3]>| i 支票退票to dishonour a cheque
^~dWU> 9x8fhAy}4 sB</DS dG{A~Z z 拒付支票to refuse a cheque
do%&m]#; !VJoM,b8 ixFi{_ "g|#B4'e 拒付支票to stop payment of a cheque
+TJCLZ.. . vV|hSc f 2.HF@ ^ c<Ve'- 提示要求付款to present for payment
/(cPfZZ A<{{iBEI` :]KAkhFkbb fl(wV.Je| 见票即付持票人payable to bearer
s#11FfF` Wc#24:OKe3 6'/ #+,d' }j%5t ~Qa 支付指定人payable to order
%Zi} MPx UfGkTwoo= XwmL.Gg:]7 W4S,6( 已过期||无效out of date||stale
>Ry01G]_/h
!a`&O-ye CrLrw T EwN}l 请给出票人R/D||refer to drawer
~Y;*u]^ Dtk=[;"k2a z_HdISy0 w{KavU5W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
L,\
Iasv KoT\pY^7\ ^W^OfY s<Ziegmw|g 文字与数字不一致words and figures differ
hb$Ce'}N ;uJMG 9w"*y#_ DQ3<$0 支票
h{Y",7]!
LV Ge]
lD 时间已过account closed
.A|udZ, 7#XzrT] -RwE%cr X'srL j. 更改处应加盖印章alterations require initials
?`s8 pPc4 **%37 FrS]|=LJhX ^q5#ihM afVT~Sf{
6x`t{g]f, 时间已过effects not cleared
[n@]
r2g)3 %b$>qW\*& q V=!ORuj |Cv!,]9:r 停止付款payment stopped
y[;>#j$ N~Jda
o D.:Zx BGSw~6 支票毁损cheque mutilated
Nn6%9PX_) KlEpzJ98 -7ep{p- G|Ti4_w
汇款||寄钱to remit||to send money
YK_7ip.a[ 4#D,?eA7 5P2K5,o|n~ ,1`z"7\W 寄票供取款||支票支付to send a cheque for payment
pa+hL,w{6 -"x$ZnHU
mh%VrAq >*bvw~y, 寄款人a remitter
P \I|, PCA4k.,T I%):1\) ?6!LL5a. 收款人a remittee
u8^lB7!e/ *CMx- _ _c07}aQ ], }p
V:M{Nu& 国外汇票foreign Bill
y =@N|f! 'u658Tj
~DWl s. #yen8SskB 国内汇票inland Bill
)oZ dj` f$( e\++ gw(z1L5
n 7)m9"InDI 跟单汇票documentary bill
nN;u,}e pAEx#ck *Ex|9FCt$ ;S{(]K7i 空头汇票accommodation bill
:Tc^y
%b0
^Cmyx3O^ RSds8\tk J,G
lIv.A 原始汇票original bill
\v{=gK
X]=t> `/g
UV wr4:Go` 改写||换新票据renewed bill
n%-0V> 0V]s:S -di
o5a ;jPXs 即期汇票sight bill||bill on demand
ToQ"Iy? Si,6o!0k _wcNgFx
hph4 `{T …days after date||…days after date…日后付款
Al'3? !BI;C(,RL Q&&@v4L %SI'BJ …months after date||…months after date…月后付款
d3Rw!slIq Je@v8{][| fnY.ao1-s[ 8Y3I0S 见票后…日付款…days after sight||…days sight
SaCh
7 ^ /bEAK-
7.T?#;'3 9kojLqCT 见票后…月付款…months after sight||…months sight
$N\Ja*g ccnK#fn v -+5>|N# Zov~B-Of: 同组票据set of bills
&R siVBA m4& /s 2(nlJ7R ^GX)Z~ 单张汇票sola of exchange||sole of exchange
a>)f=uS Q^I\cAIB .KC++\{HE U3kyraj 远期汇票usance bill||bill at usance
8] ikygt"
'!$%> ||S T Ge_G_'o Ewm9\qmg 长期汇票long bill
6r_)sHf d\Zng!Z ' hEk$d.!} 80;(Gt@<" 短期汇票short bill
vFsLY Tf)*4O4@' wAd9 Q,9oKg 逾期汇票overdue bill
pNIf=lA +"6`q;p
3) d[35d J7F Z/K{A` 宽限日期days of grace
BB'OCN '\GbmD^F ;GI&lpKK 4aY|TN/| 电汇telegraphic transfer (T.T)
"nWw;-V}} T#)P`q *:NQ&y*uj HK
r
Mim- 邮汇postal order||postal note (Am.)||post office order||money order
wT\49DT"7 "Pf~iwfw hL5|69E YF:L)0H'O 本票promissory note (P/N)
r4f~z$QK CA#,THty 'eX ' l (%1jC8 押汇负责书||押汇保证书letter of hypothecation
,1##p77. uH-)y,2& Ki~1qu: \j)E5b+ 副保||抵押品||付属担保物collateral security
$pudoAO
)tpL#J U3:j'Su4H? r)6M!_]AW 担保书trust receipt||letter of indemnity
Y5d \d\e/ uOGw9O-d9 KK%M~Y+tU' zA"`!}* 承兑||认付acceptance
pO.2<
v<:R# r(2uu F*K_+
?m 单张承兑general acceptance
'XBFv9& *
+wW(#[ 2,P^n4~A?w !7&5` q7 有条件承兑qualified acceptance
.K<Q& o\)F}j&b#= @{pLk4E C=4Qlt[` 附条件认付conditional acceptance
{&T_sw@[ q8Z<{#oXu r{%qf; *C=>X193U 部分认付partial acceptance
}I6vqG