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。
no_(J>p^& 会计报表statement of account
|> mx*G =?Y%w%2 .6I*=qv)NA Dk$[b9b 往来帐目account current
rv/O^aL`Y W10=SM} FM\yf]' X"yjsk 现在往来帐||存款额current accout
P{qi>FJqe saMv.;s
1^ $f`\TKlN iY
@MnnX 销货帐account sales
1t" V[&4Km9C \-A=??@H C^sHj5\( 共同计算帐项joint account
C(( 7 ROZOX$XM h *J=F0KM 9H$$Og 未决帐项outstanding account
_=ani9E]uF +S!gS|8P Uj5%06 -8;@NAUa 贷方帐项credit account||creditor account
l (;~9u0sa Y/\y
"a 0<3)K[m~H YKF5|;} 借方帐项debit account||debtor account
WW5AD$P* iwJeV J :q6j{C( j*uc$hC" 应付帐||应付未付帐account payable
P GTi-o} bB01aiUw@l 0
t. '?= w9QY2v,
U 应收帐||应收未收帐account receivable
cuenDw=eC ?f{{{0$S
obYXDj2 !/pE6)a 新交易||新帐new account
#=~n>qn] Oj6PmUK4 ~N{ 7 D[d+lq#p 未决帐||老帐old account
ZH]n&%@j c rx8+ yk1.fxik' MfzSoxCb 现金帐cash account
/yRP>CX~ ANuIPF4NxP O3Jp:.ps \F_~?$ 流水帐running account
{(o$? = Qx$CoY 4~;x(e@S lFHj]%Y 暂记帐||未定帐suspense account
Bismd21F6=
Yxe%: |UA)s3Uhxb nP9zTa 过期帐||延滞帐overdue account||pastdue account
GR@jn]50 /5@4}m>Z@ njO5 YYOu |7
.WP; 1 杂项帐户sundry account
Yo`#G-] xx^7 J|vriI; zq(R !a6 详细帐单||明细表detail account
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K7lm|J+ ~Q q0 9?4EM^- 呆帐bad account
4g^nhJP$ R?,O h* DB1F_! 9 6rBXC <Z 会计项目title of account
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2B >5,nB< [QC|Kd^# n2<#]2h 会计薄||帐薄account-book
@@&([f ryk(Am< 5 iz(R:P< -kFPmM; 营业报告书||损益计算表account of budiness||business report
%hEhZW{: ~7$NVKE "oZ$/ap\ gO
{XD.s 借贷细帐||交验帐account rendered
y$JM=f$ mW_B|dM" #q[k"x=c JIw=Bs 明细帐account stated
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1M =3~u.iq$ #!a}ZhIt zOV.cI6fZz 与…银行开立一户头to open an account with
d&z^u.SY 0vu$d
xb[ wOhiC$E46 bV'^0(Zv 与…银行建立交易to keep account with
t%xD epFQ 3&'u7e 5*Wo/%#q 8efQ-^b. 继续记帐to keep account
U{^~X_? q4'Vb hcQky/c\#b rKK{*%n 与…有交易to have an account with
L=Pz0 H<gC{:S Rn"Raq7Cn* =TTk5(m 作成会计帐||有往来帐项to make out an account with
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[V#o-Z 清算||清理债务to make up an account
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7 清洁帐目||与…停止交易to close ones account with
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2s+ITPr 结帐to close an account
=th(Hdk17 'G6M:IXno _8-iO.T+2 R:Pw@
清理未付款to ask an account||to demand an account
Y?1
3_~
K ^rHG#^hA k^x[(gw "kYzgi 结清差额to balance the account with
]8Eci^i 7K*\F}2)q LjE@[@d f3g
#(1 清算to settle an account||to liquidate an account||to square an account
7W{xK'|] AK7IPftlH RB\0o,mw4 ucVWvXCr 审查帐目||监查帐目to audit an account
K`BNSdEN> hI&ugdf CY"iP,nHl j@j%)CCM 检查帐目to examine an account
`|t X[': $p(,Qz(.8 |=dmxfj@ %Ydzzr3 转入A的帐户to charge the amount to As account
AU3Ou5 w<m)T 13:yaRo )ZyEn% 以计帐方式付款to pay on account
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pPC_ub >.tP7= 0v~Eu>Rg 代理某人||为某人on ones account||on account of one
j.'Rm%@u GaD]qeS-K JTK0#+? `]+-z+ 为自己计算||独立帐目on ones own account
B/iRR2h 1X5*V!u 17itC9U FXAP]iqo 由某人收益并负风险on ones account and risk||for ones account and risk
SP&Y|I$: v(ATbY75 j:J
M v ^m3[mY [a 由某人负担for ones account||for account of one
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) QNV \z/_vzz4 (>E}{{>2r 按某人指示||列入某人帐户by order and for account of one
B\/"$" m((A SM<kR1bo 'CrBxaA]s 列入5月份帐目for May account
Kb<^Wdy4T ^kS44pr\Q _n[4+S*v( 6{XdLI 编入某中帐项下to pass to the account of||to place to the account of
SS4'yaQ g _2m["6* _
l i\b- E^RPK{zO 寄出清算书to send in an account||to send in render an account
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Dy] @IB+@RmL # j=r 支票薄cheque book
:6,qp?/ 4z~%gt74O] oic}Go qep<7 QO 支票陈票人cheque drawer
*ybwlLg +2}aCoL\ rCwjy&SuU^
5y}kI 持票人cheque holder
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$V aS7[s6 " <GDOL )u. ut8![T 不记名支票cheque to bearer||bearer cheque
`7;I*| *-!&5~o/U F-^#EkEGe hb6UyN 记名支票||认人支票cheque to order
O_PKS$sz{ ^:b%QO 8:BPXdiK 2iUdTy$ 到期支票antedated cheque
c'9-SY1'~ -H@Gyw
7qyv.{+ Qi_De
'@ 未到期支票postdated cheque
b,?@_*qv+ lC/4CPKtV Q~5!c#r W^c> (d</ 保付支票certified cheque
nDR)UR y.zS?vv2g u>G#{$) %N"9'g> 未获兑现支票,退票returned cheque
#+1*g4m~B $/sQatic zU+` o?al qlT'gUt=H 横线支票crossed cheque
; r SpM NFc@Kz<H Min^EAG@ x<
Td 普通横线general crossing
=R M=@X &^HqbLz cuJ%;q=; @K
8sNPK 特别横线special crossing
AZmA
Bl W_zv"c [Z3B~c >L#HE 空白支票blank cheque
-U6" Ce ^&o38=70* k1A64?p ")l_>y? 失效支票,过期支票stale cheque
!aSu;Ln p;S<WJv k oG! S(95 #+2|ZfCn% 普通支票open cheque
N'L3Oa\% q4XS
E, ^]He]FW':G >?b9Xh 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
0Hz*L,Bh4 H];QDix? 1D
/{Y qg;[~JZYKi 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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C0\A MQR@(>TZy O87Ptr8 支票换现金||兑现to cash a cheque
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Pv.z~~lY ;cBFft}D 清理票款to clear a cheque
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GyD;#_ Q3SwW d%$'Y| W/PZD ( 保证兑现to certify a cheque
anj*a<C< Xa._ ~]71(u2 DkP%1Crdr 填写支票数额to fill up a cheque
K!q:A+] dm60O8 j HT2|VGb* X@u-n_ 支票上划线to cross a cheque
>$]SYF29 s)q;{wz _"8\k7S* m:77pE&o 开发支票to make out a cheque
2}P<}-?6 YadY?o./ wL]7d3t (ilU<Ht 签发支票,开立支票to draw a cheque||to issue a cheque
Zy2@1-z6 {0fQ"))"
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j|f$:
j 透支支票to overdraw a cheque
v4}kmH1 T,h,)|:I^ $wa )e J7R+|GTcx 背书支票to endorse a cheque
pQaP9Y{OK ,*fvA? NJb5HoYZ DXAA[hUjF 请付票款||清付票款to pay a cheque||to honour a cheque
Hh=D:kE @b=b>V[d6 S8+Xk= x L 6){wQ%c 支票退票to dishonour a cheque
]*+ozAG4 }Y(yDg;" euHX7 ^'DrU<o 拒付支票to refuse a cheque
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}mCv WY%LeC!t J;Az0[qMR 拒付支票to stop payment of a cheque
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o h3.wR]ut 提示要求付款to present for payment
j;fmmV@ S2)rkX$ iulM8"P
/+G&N{)k 见票即付持票人payable to bearer
5gWn{[[e)y f<A Bs4w ,D-VC{lj vs|>U-Mpw~ 支付指定人payable to order
~SkdP7 ) m?hC!n> .Ev i ;p%a!Im_< 已过期||无效out of date||stale
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hQrO8T?2 GYot5iLg Gnmj-'x 请给出票人R/D||refer to drawer
HUurDgRi] ni gp83: +<Ot@ luE M:h~;+s
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+`Bm 8}m]XO F(/^??<5 a
1bu 文字与数字不一致words and figures differ
0V*L",9M $H ^hK0?' }9e4?7 o
Wg5-pMWZ 支票
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]J)WcM: 时间已过account closed
pdsjX)O+f ,WbO8#z+ 0Ph,E <1]#
E@ 更改处应加盖印章alterations require initials
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zkZw 72} MspzUt cYdk,N r: n^U# XXacWdh \
3/o-\wWO 时间已过effects not cleared
S'vi +_ nm66U4.@ [|V<e+>T/ iNf+ -C3 停止付款payment stopped
9}t2OJS*h" 5#+!|S[PK j&)+
qTV R<)7,i`F 支票毁损cheque mutilated
IZeWswz y!fV+S, ZVE q{x1Zc _QfA'32S 汇款||寄钱to remit||to send money
{[o=df/ E>xdJ S/]2Qt#T 9f;\fe 寄票供取款||支票支付to send a cheque for payment
K=VYRY ]~CGzV
k61Ot3 l,HM m|oU 寄款人a remitter
^,'!j/w5 c3
]ZU^ fZH:&EP tlu-zUsi 收款人a remittee
AM*V4}s*9k Q/r9r*>z Rer
\=' nRN&u4 国外汇票foreign Bill
YY{S0jnhF Zz=+?L ^rjICF e [Hy0j* 国内汇票inland Bill
JadXd K=gE rgdDkWLXC BdB/`X* $S|bD$e 跟单汇票documentary bill
"zL<:TQ" ?8fa/e ` *x;&.&v 6<.Ma7)lA 空头汇票accommodation bill
7q
q}wR]] f{AbCi =K~<& l8 tM <6c+ 原始汇票original bill
^aN;M\ :84fd\It4 ?V"X=B2 d%N
O_=I. 改写||换新票据renewed bill
SaMg)s~B ;S+*s 'e p]:5S_$ 5;oWFl 即期汇票sight bill||bill on demand
ir-srVoXy W'eF
| hu fB|rW~!v {<o_6 z`$ …days after date||…days after date…日后付款
i]a 5cn M%5qx,JQY <5rp$AzT c#|!^gjf …months after date||…months after date…月后付款
\"{+J 4,!#E0 iyAeR!` K[PH#dF5,x 见票后…日付款…days after sight||…days sight
w,> ceu/ 2Kovvh y# pca `nN! Vb az#I 见票后…月付款…months after sight||…months sight
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bm Lqq
RuKi n|sP0,$N1 :{bvCos<) 同组票据set of bills
C;];4[XR +KgLe> -} pSvRyb.K A^nB!veh 单张汇票sola of exchange||sole of exchange
3Cmbt_WV rg64f'+Eug $!%/Kk4M luRtuXn[8 远期汇票usance bill||bill at usance
@(M-ZO!D $OB 2ZS" dc.9:u*w s9+Rq*Qd 长期汇票long bill
9z6-HZG'~< =+;l>mn?O e=&,jg?K `dekaRo 短期汇票short bill
/I}#0} z)p(
l! hAX@|G. O?5uCh$H 逾期汇票overdue bill
FFX-kS 6U~AKq"+f OV/H&fe CC&o pC 宽限日期days of grace
p)v|t/7 p^QZGu-.W dJxdrs 1c8Nr&Jl 电汇telegraphic transfer (T.T)
Yw @)0%G 7niZ`doBA +9Q,[)e r ;]c@%LX 邮汇postal order||postal note (Am.)||post office order||money order
-!i1xR(;h M|8vP53=q eA q/[( (:Di/{i&r5 本票promissory note (P/N)
/2z, ?,jL =2v/f_ %PA#x36 S;@nP
zhc 押汇负责书||押汇保证书letter of hypothecation
`R[cM; c2 h|~I'M]* ov;1=M~RF ayF+2(vch) 副保||抵押品||付属担保物collateral security
h; " 9. cG!\P
: re A1>fNilC9 En!X}Owh 担保书trust receipt||letter of indemnity
xs#g |)~t^ k Il!n
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Bx 承兑||认付acceptance
E;v#' ozaM!e e\z ($QQuM= RvQa&r5l 单张承兑general acceptance
1N\/61+aA U]Y</>xGI
\dAs<${( aF8'^xF 有条件承兑qualified acceptance
ZZ'5BfI"I% !ZxK+Xqx[ >lPWji'4; Y
mvd3> _ 附条件认付conditional acceptance
#hMS?F| + /+> : *Aqd["q KC+jHk 部分认付partial acceptance
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