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。
oPKXZU(c 会计报表statement of account
F^!mI7Z|(2 #=}$OFg woq)\;CK Q+i\8RJ 往来帐目account current
HEA eo! `:M^8SYrL s~26 Kt#,
]] 现在往来帐||存款额current accout
!MQN H >6Lm9&} bl/,*Wx:4. }%{MPqg 销货帐account sales
g<\z= H nws"RcP+Z #~qAHJ< G[idN3+# 共同计算帐项joint account
8cHE[I u1K\@jlw vuz4qCQ VF0dE 未决帐项outstanding account
+f4W"t ;LJ3c7$@lf ED} 31L VanB>|p6 贷方帐项credit account||creditor account
A[UP"P~u/ /&ygi H{^ P"7ow- MEwdw3 借方帐项debit account||debtor account
b4,jN~ci !d9AG| >qT '
z$ Ua*&_~7kJ 应付帐||应付未付帐account payable
%c^ m\E |kiJ}oy >Cd9fJ&0gP #WE]`zd 应收帐||应收未收帐account receivable
6!EYrX}rI[ \Mi#{0f+q u}H$-$
jE +lO'wa7|3 新交易||新帐new account
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=\5> aW5~Be$
_ 未决帐||老帐old account
HW7FP]NH k ~6-cx Fm j= DpL8'Dib 现金帐cash account
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! 2f:Mm'XdB XKLF8~y8A 流水帐running account
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^>r^3C)_- 暂记帐||未定帐suspense account
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5Z`X Z @eQld\h' w;`m- 9<Y Ex($ 过期帐||延滞帐overdue account||pastdue account
_GbE^ K%,$ V,# ?J|4l[x oP$kRfXS!< 杂项帐户sundry account
)bWrd$X rH}fLu8,;Q ~y\:iL//E -2NwF4VL 详细帐单||明细表detail account
8@7AE" a[O6YgO No W!xLI B7
"Fp 呆帐bad account
UxPGv;F DNth4z dm^H5D/A P%GkcV 会计项目title of account
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}<pG yU`:IMz ?f2G?Y cgNt_8qC 会计薄||帐薄account-book
/(%Ig,<"JC ?6:cNdN Y-
&|VE2 e(\Q)re5Q 营业报告书||损益计算表account of budiness||business report
Yk>8g;< M]ap: iK x+6v T]2U fi. 借贷细帐||交验帐account rendered
@6%gIsj<H <:cpz* G4 ;nf&c;D ze"~Ird 明细帐account stated
mmN|F$;r EX 9Z{xX ^-L{/'[8M MuSaK % 与…银行开立一户头to open an account with
rUFFF'm\*a (n=Aa; Dm4B P
dM*5g4 与…银行建立交易to keep account with
aiR5/
ZD 1#!@[" RO(iHR3cA +wts 7,3 继续记帐to keep account
\L#QR #J~Xv:LgD "
~n3iNkP }@*I+\W/ 与…有交易to have an account with
nhT;b,G.Z Mryn>b`cB /d]~ly
@uI FAd``9kRT 作成会计帐||有往来帐项to make out an account with
qhwoV4@f 7%op zdS# SEU\}Ni{ KZ4zF 清算||清理债务to make up an account
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,]U[W /b+;:
z 清洁帐目||与…停止交易to close ones account with
#'g^Za AI R{s7N
Ut':$l= Q(blW 结帐to close an account
OgTSx rV U:VL`2 w#<^RKk n`QO(pZ6+ 清理未付款to ask an account||to demand an account
qhN[Dj(d vh{9'vd3el a G@nErdW !(yT7#?hP 结清差额to balance the account with
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` 清算to settle an account||to liquidate an account||to square an account
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4G[u fIH# 审查帐目||监查帐目to audit an account
To">DOt Vl4Z_viNH ?'Oj=k"c7 )]tvwEo 检查帐目to examine an account
psu OJ- @$EjD3Z- J2'W =r_# n{L:MT9TD 转入A的帐户to charge the amount to As account
w)^\_uAlS x!`b'U\ #>"}q3RO Pu-p7:99;' 以计帐方式付款to pay on account
P6:;Y5e0 @~s~
/[ u7n[f@Eg,% P3i^S_ 代理某人||为某人on ones account||on account of one
&0JK38( k)|'JDm Ma>:_0I5 T!1SMo^ 为自己计算||独立帐目on ones own account
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J60B M5F(<,n; |7]?>- 由某人收益并负风险on ones account and risk||for ones account and risk
hEWx. fEB195#@9 l 4!kxXf-< abL/Y23
" 由某人负担for ones account||for account of one
RZW$!tyI= eN2dy-0 oPCrD.s -%>8.#~G 按某人指示||列入某人帐户by order and for account of one
O@nqHZ phr2X*Z/)Y 0r0c|*[+4z m"<4\;GK 列入5月份帐目for May account
8^8>qSD1 *}>Bkq9h ;]{{)dst r|*:9|y{"/ 编入某中帐项下to pass to the account of||to place to the account of
HOq4i! MF&3e#mdB *wViH ,.[.SU#V 寄出清算书to send in an account||to send in render an account
4 #aqz9k :
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98 `'*F1F 支票薄cheque book
=Na/3\^WP V_Xy2<V GhtbQM1[H 'G<}U343=8 支票陈票人cheque drawer
qe[ O;UiYrXU EbG_43SV zwMQXI'k83 持票人cheque holder
%I_&Ehu anK[P'Y wu;7NatHx ?E%U|(S)=L 不记名支票cheque to bearer||bearer cheque
*C5:#A0 hN& yc *4-r`k|@>/ YfTd 记名支票||认人支票cheque to order
?68$3; c =jcvDQ6W v$[ @]` Q.rB\8ea 到期支票antedated cheque
uFGv%W !O~},pp l{nB.m2 N{ : [/ 未到期支票postdated cheque
w/qQ(]n8 issT{&T B1x'5S;Bq o~Bk0V= 保付支票certified cheque
J f\Qf %|#P&` 5OPS&: dK:l&R 未获兑现支票,退票returned cheque
:5r:I[FFy $/4Wod*l U#8\#jo aw%>YrJ 横线支票crossed cheque
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PBj^ 普通横线general crossing
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特别横线special crossing
gUksO!7^1 6$W -? $
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rE/}hHU 空白支票blank cheque
mJwv&E 2AdX)iF@ ^?H\*N
4 F@>w&A~K 失效支票,过期支票stale cheque
VFe-#"0ZO Xulh.:N} Gh>"s #+ SlH7-"Ag 普通支票open cheque
u+%)JhIp @qg0u#k5 hXV4$Dai PiIp<fJd$ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
b|X>3( ==jkp
U*= Jm{As*W> B|$\/xO 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
h#(.(d /ChJ~g " t9KH|y UMHuIA:%U 支票换现金||兑现to cash a cheque
D6C-x "cnG/{($* f)&`mqeE |YG)NO 清理票款to clear a cheque
w3>Y7vxiz` asm[-IB2u ]pM5?^<~ kw*Cr/'* 保证兑现to certify a cheque
#Pe\Z/ 4aIlzaA c]cO[T_gGa t[H _6) 填写支票数额to fill up a cheque
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1lq . u;l6sdo Y\\3g_YBF 44/0}v] 支票上划线to cross a cheque
4fU5RB7% [T$$od[. ?z4uze1 _umO)]Si 开发支票to make out a cheque
1xFhhncf xX/Qoq (}i ?kT~)k erAZG) 签发支票,开立支票to draw a cheque||to issue a cheque
&9jUf:g J0 nU">> 1!U D6pEQdX`
{ra Esb-X 透支支票to overdraw a cheque
K>DnD0 g,z&{pZch Bv
|jo&0n Eo25ir% 背书支票to endorse a cheque
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WO~v{h3J 8WLh]MD` 34O+#0<y~ 0SGczgg 请付票款||清付票款to pay a cheque||to honour a cheque
c'wU O3S R- ?0k: a3E*%G ZQ-z2s9U 支票退票to dishonour a cheque
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H\p& +kdU%Sm 拒付支票to refuse a cheque
,XF6Xsg2 H'0J1\ h wTJMq`sY_ T_;G))q' 拒付支票to stop payment of a cheque
.q;RNCUt hc4`'r; ve_4@
J) TTw~.x, 提示要求付款to present for payment
="[+6X -7A!2mRiz 0I AaPz/e @_tA"E 见票即付持票人payable to bearer
5kL# V c9_4ohB N?u2,h- zDQ\PZ~ 支付指定人payable to order
tIp\MXkTQ& 56~da ){gd 4j=@}!TBt %/,Uk+3p 已过期||无效out of date||stale
!AD, ":#A>L? l =S?-=jPtg SUQ}^gn] 请给出票人R/D||refer to drawer
a0v1LT6 *IfIRR>3l( :-jP8X g5TLX&Bd 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
u[% J#S '5+, lRu 3kzG L 5'}!v 文字与数字不一致words and figures differ
E4fvYV_ra oz5lt4 U=*q;$L# (G b{ckzs 支票
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^`C*";8Q 时间已过account closed
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XzR WY\x =P+wp{?AN| '1T v1 更改处应加盖印章alterations require initials
*{n,4d\.. MyR\_)P? uX5B>32 KgkB)1s@n S>zKD
7!d<>_oH 时间已过effects not cleared
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_>eNpXD 停止付款payment stopped
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.^q {>qrf: 支票毁损cheque mutilated
u=N;P )pj \b[ ZkG##Jp\> J +Y|# U 汇款||寄钱to remit||to send money
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TOP'Bmb 寄票供取款||支票支付to send a cheque for payment
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ZXRN?b e&I.kC"j6 :=KGQ3V~eK 寄款人a remitter
!Kn+*' # u(Q(UuI A=>6$L];' O4+w2'., 收款人a remittee
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KE WxI]Fcb< +mel0ZStS )"Yah 国外汇票foreign Bill
wH5O>4LO W;*vcbP Kd21:|!t^ -CNv=vj 3 国内汇票inland Bill
Hqy>!1! Tl{r D(D E&=?\KM -x5bdC(d 跟单汇票documentary bill
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X%0PGZ {;gWn'aq Z~:lfCK` eHZl-|- 空头汇票accommodation bill
jWjK -q@Y !,WRXE&j =njj.<BO .}op mI 原始汇票original bill
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=|+[ 改写||换新票据renewed bill
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MO+0]uh: ,S K6*tpI 即期汇票sight bill||bill on demand
T7X2$ ' ^ @cX0_ *)sz]g|d `qEm5+` …days after date||…days after date…日后付款
=?x=CEW PhdL@Mr B(NL3WJ rx)Q] …months after date||…months after date…月后付款
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$VNn`0^gF cSWVHr 见票后…日付款…days after sight||…days sight
O\{_)L 5,fzB~$TX( ;hp; Rd (S{c*"}2 见票后…月付款…months after sight||…months sight
FV,SA3 Wx`IEPsVbk J~6*d,Ry` {[iQRYD0| 同组票据set of bills
!7|9r$ bm|8Jbsb& ~|]\.^B nr6U>
KR^ 单张汇票sola of exchange||sole of exchange
jl7-"V>j?; Qk?Jy<Ra "a
H]4DO ~)(Dm+vZ 远期汇票usance bill||bill at usance
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fQ) ;+ yFv3>\ 长期汇票long bill
6YbSzx`?k s_$@N! XS@6jbLE oZw#Nd 短期汇票short bill
3j#F'M)s{ 6FAP *V; Nzt1JHRS o^J&c_U\3' 逾期汇票overdue bill
eGg#=l= 2j|Eh
YzVLa,[ )HcC\[ 宽限日期days of grace
1NJ|%+I %&NK|M+n b?,y%D)' zc5_;!t 电汇telegraphic transfer (T.T)
=0|evC G3n7x?4m > ^}z dDn:^) 邮汇postal order||postal note (Am.)||post office order||money order
,@MPzpH D:0PppE
0SYkDI L"0L_G 本票promissory note (P/N)
+/'jX?7x% irS62Xe N\$6R-L )i>KgX 押汇负责书||押汇保证书letter of hypothecation
ujedvw;sO KYaf7qy] FB`HwE< Q2uE_w`B 副保||抵押品||付属担保物collateral security
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VdgPb ( *bK@ A2` 担保书trust receipt||letter of indemnity
I._=q gsAO<Fy h9mR+ng*oD WfVie6 承兑||认付acceptance
mBF?+/l 6=k^gH[g #</yX5!V '}=M~ 单张承兑general acceptance
D.~t#a A FdD'Hp+ L.'N'-BV wl4yN
C 有条件承兑qualified acceptance
&}ow-u9c3 bYfcn]N Syb:i(Y X"]ZV]7(]s 附条件认付conditional acceptance
<|@9]>z bhRpYP%x l;ugrAo? gQ[4{+DSf 部分认付partial acceptance
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