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。
M0]l!x#7 会计报表statement of account
'|XP}V0I .k*2T<p$rC V'mpl ^_+ks/ 往来帐目account current
~:t2@z4p *|E@81s# --^D)n ~!&[;EM<bm 现在往来帐||存款额current accout
M9&tys[ KX <}mT[;:" wj'iU&aca ]#:xl}'LS 销货帐account sales
HJcZ~5jf O4E2)N rk. UW NXmj<azED 共同计算帐项joint account
c=b\9!hr_E I^ >zr.zA njq-iU ,@!d%rL:4] 未决帐项outstanding account
wcL0#[
) d.}rn"(z ,3n}*"K "LxJPt\ 贷方帐项credit account||creditor account
n9J>y
ud| _:K}DU
'6 {(q Un `q@~78` 借方帐项debit account||debtor account
.N'UnKz -[`W m7en ~%}g"|o |n|2)hC 应付帐||应付未付帐account payable
VuBp$H(U C {,d4KG )Z _i[1V NkJ^ecn%) 应收帐||应收未收帐account receivable
'9[_w$~( aLq;a /<2_K4(-{4 ]e3nnS1*. 新交易||新帐new account
.cabw+&7 wS^-o e5/_Vga a,E;R$[! 未决帐||老帐old account
@t^2/H
?O s6]f#s5o Aa Ma9hvT! .)GVb<w 现金帐cash account
"D/ fB%h` oaK~:' [5 V `^}9= Q'r 流水帐running account
!INr @gj5' W9D)QIqbvW MDq @:t 暂记帐||未定帐suspense account
Ii
8jY_ yh)q96m-V= =ht@7z8QM pZjFpd| 过期帐||延滞帐overdue account||pastdue account
CMr`n8M xle29:?l ^v'Lu!\f &Xav$6+Z1J 杂项帐户sundry account
TGLXvP&
\ 6{~I7!m" O(d'8`8 # 9t/j`{ 详细帐单||明细表detail account
k);!H + ex1ecPpN 8xX{y# 8dH|s#.4um 呆帐bad account
#n"/9%35f` 'yNp J' hMQaT-v >']H)c'2 会计项目title of account
dB5DJ:$W$ 4Uiqi{} $3ILVT x,%&[6( 会计薄||帐薄account-book
%([c4el>\F bsm,lx]bH^ 9wC; m : i&$uG[&P 营业报告书||损益计算表account of budiness||business report
8f.La 5ZVTI,4K 1rEP)66N rBf?kDt6l 借贷细帐||交验帐account rendered
#L)rz u ]@>|y2 9& j
] nM`) `!/ 明细帐account stated
2YyZiOMSc F*4+7$E0B >`:+d'Jv0 ||V:',#,W 与…银行开立一户头to open an account with
X3[!xMij ~ #CCRUhM E@FenCF vF&b|V+, 与…银行建立交易to keep account with
q*OKA5 CkU=0mcY q1y4B` hbeC|_+ 继续记帐to keep account
sfa'\6=O 8=~>B@' o[#a}5Y o__q)"^~- 与…有交易to have an account with
F
4/Uu"J: Pcs@`&}7r lND[anB! G$ FBx 作成会计帐||有往来帐项to make out an account with
N6;Z\\&0^q nQ\k{%Q dK: " 1'
m
$_ 清算||清理债务to make up an account
+0Gep}&z. TpgBS4q 9f,:j 16|S 0 ) 清洁帐目||与…停止交易to close ones account with
]aNnY?qW5 UD{/L"GG Ao T 7sy7 YHYB.H) 结帐to close an account
Q8y|:tb$Y 1!3kAcBP gQWX< wVDB?gy%# 清理未付款to ask an account||to demand an account
Oq6n.:8g" &J$5+"/;
X sE6J:m( SWpUVZyd 结清差额to balance the account with
|@.<}/ N_D+d4@ 8n5nHne x[UO1% _o- 清算to settle an account||to liquidate an account||to square an account
j_@3a)[NY zF&UdS3 *GP_ut% P*`xiTA 审查帐目||监查帐目to audit an account
Cg pT(E\E 9Z'eBp 'V#ew\ |+-i'N9 检查帐目to examine an account
tr8Cx~< *]R0z|MW D^55:\4( v`^J3A 转入A的帐户to charge the amount to As account
mwH!:f $?AA"Nz JyC&L6[]Z <0)ud)~u 以计帐方式付款to pay on account
Xe;(y "p
R '%C.([ 7CM03R[P 2Fg t)`{! 代理某人||为某人on ones account||on account of one
_`i%9Ad.4 <[:7#Yo
g x ;,xd
2,V+?'^j 为自己计算||独立帐目on ones own account
< iI6@X> WwtE=od |qcFmy ^z}lGu 由某人收益并负风险on ones account and risk||for ones account and risk
,Bw)n,
L8wcH
5!jNL~M =4<S8Cp 由某人负担for ones account||for account of one
r/hyW6e_ RS `9?c: B36puz 0{ ds;cfj[ 按某人指示||列入某人帐户by order and for account of one
~+ s*\~ =yX&p:-& [Cj)@OC dP7Vsa+ 列入5月份帐目for May account
ttFY
_F~S RB7AI!'a? uk[< 6oxz %m{.l4/!O 编入某中帐项下to pass to the account of||to place to the account of
C]yQ "b xX/s1(P lI_Yb: '&:1?i) 寄出清算书to send in an account||to send in render an account
{{*]bGko |4S?>e N&^xq_ 9& wK'! xH^ 支票薄cheque book
BBR"HMa4 $@_t5?n``F 4 %)N(%u !\-4gr?`! 支票陈票人cheque drawer
W.`Xm(y guOSO@ XQ3* G/z\
^Q 持票人cheque holder
y(nsyA /8>0;bX+ kg:
uGP9 {(z(NgXG/ 不记名支票cheque to bearer||bearer cheque
S2&9#6 >*= =wlOB juMxl g6VD_ 记名支票||认人支票cheque to order
zn
V1kqGU
2zKo g+ }s:9 &{E`=4T2 到期支票antedated cheque
0SMQDs5j (7;J"2M 8wX+ZL:9 h;%i/feFg 未到期支票postdated cheque
XpgV09.EE vS$oT]-hKE Du^x=; p:JRQT"A 保付支票certified cheque
Z>x7|Q3CX w53z*l>ek sq~+1(X #7] o6 未获兑现支票,退票returned cheque
9^PRX B:?#l=FL ?""\
VFl 1 f 横线支票crossed cheque
lk_s!<ni |^Ew< qDRNtFa N.0HfYf 普通横线general crossing
]-um\A4f m<4s*
q0\i +urS5c*
j tw'hh@7-Y 特别横线special crossing
Km)X_}| 4=Tpi` lf%b0na?r -9OMn}w/* 空白支票blank cheque
-G],H)M 6z#lN>Y-` b JfD\ Ecxj9h,S 失效支票,过期支票stale cheque
-F"d0a, Ap]4QqU *o02!EYge PwW^y#96 普通支票open cheque
Q[J [= +/y{^}b/ f?%qUD_# ;Z ]<S_#- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!8xKf*y yS[z2:! }RcK_w@Jx) ]alh_U 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
5<89Af&&K8 9&jQ
35 ^^G-kg PZ
ys u 支票换现金||兑现to cash a cheque
bh6d./ S d IGU[fm
yp=|7 aS,a_b
] 清理票款to clear a cheque
0VzXDb>` =~J"k
C u3 ]Uxy 8rF
aW 保证兑现to certify a cheque
bvl~[p$W3 Hqvc7 -c6 Yeqvv
2;:lK" : 填写支票数额to fill up a cheque
79D=d'eA 4P|$LkI ZB828T3 pd d|n2q 支票上划线to cross a cheque
ql^g~b R
N@^j qAqoZMpI|; nO~b=qO 开发支票to make out a cheque
U,PZMz`2j Iz#yQ` Uz 0W <u3v cVp[ Z#B 签发支票,开立支票to draw a cheque||to issue a cheque
Z<;U:aH?} ;SgD 5Ln} dFQo
rFo\+// 透支支票to overdraw a cheque
UP\C"\ C\ vC?(n ~n
WsP}`n {O)YwT$` 背书支票to endorse a cheque
%y>+1hakkX X~lZ OVmS BRb\V42i; wf?u(3/% 请付票款||清付票款to pay a cheque||to honour a cheque
a:A n=NA ^]6M["d/p %tV3
2l= :G -1YA 支票退票to dishonour a cheque
D9.`hs0 f')c/Yw , 9mgY
p2 Bz+.Qa+ 拒付支票to refuse a cheque
ahA{B1M)n il12T`a Gzw@w{JBL i'HPRY 拒付支票to stop payment of a cheque
g<$. - g 3?2<WEYr /s:w^g~ pz7H To;p 提示要求付款to present for payment
1Dq<{;rWb mQ}Gh_'ps H?tUCbw (ss3A9tG 见票即付持票人payable to bearer
} B0sC%cm DzC Df@TB" $Jp
~\_X |O-`5_z$r 支付指定人payable to order
yl$F~e1W GRT]aw gWOt]D/ BX[~%iE 已过期||无效out of date||stale
DtWx r ;L~p|sF l$a?A[M$ WULAty 请给出票人R/D||refer to drawer
XE1$K_m X&a:g o@W_ai_ -#.< 12M 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
R4{-Qv#8
q XWUP= D~ ?[)yGRzO2 KVR~jF% 文字与数字不一致words and figures differ
dU]/$7 nBz`q+V 0C$8g
Y* \\:|Odd 支票
+-BwQ{92[:
R,t$"bOd 时间已过account closed
=gjDCx$| :et#0! $wV1*$1NM ,%[4j9#!_ 更改处应加盖印章alterations require initials
gKo%(6{n~ c.%.\al8oW ~y
/!fnv hJ*Ihwn| E{y1S\7K
6L9,'Bg 时间已过effects not cleared
5\
hd4 #HAC*n Pbn!KX~F~ W.I\J<=V 停止付款payment stopped
y('k`>C 6w|J-{2 [AS}RV
8Pmdk1 ~ 支票毁损cheque mutilated
9QwKakci 8'#/LA[uPe "Sridh? $f$|6jM 汇款||寄钱to remit||to send money
v2)g 1sXd V'G
Ju V'DA[{\* t"vRc4mf 寄票供取款||支票支付to send a cheque for payment
ZU{4lhe W
),l wN=;i# D`yEwpV^ 寄款人a remitter
2`?!+")
n,$z> xQ4%e[/ lg$zG
a? 收款人a remittee
% 0T+t. F$V/K&&W -/P\"c @7oL#- 国外汇票foreign Bill
p{D4"Qn+P9 !bnyJA U{@5*4 lpB3&H8& 国内汇票inland Bill
W-efv fC
WGAO2 "IQ/LbOqm_ ;30nd= 跟单汇票documentary bill
#,d I$gY =u[k1s? KNLnn;l 47K1$3P 空头汇票accommodation bill
"N?+VkZEv k,yZ[n|` Az;t" f+_h !j 原始汇票original bill
N$>^g"6o <h-vjz #_93f
| n+;6=1d7ZW 改写||换新票据renewed bill
QX4ai3v 6( CDNMzj /U&Opo
{aO Uu 8,@W+ 即期汇票sight bill||bill on demand
<r#eL39I u&mS8i} G+UMBn aFz5leD …days after date||…days after date…日后付款
F8:vDv +ZM)bbB UcOk3{(z$q ^.dsW0"0 …months after date||…months after date…月后付款
!$-\;<bZ
w
i0$Bx> npJt3
Y_I J &pO%Q=b 见票后…日付款…days after sight||…days sight
InXn%9]p] J_x13EaV0 +LM#n#T Qham^ 见票后…月付款…months after sight||…months sight
WmY`` 8>,jpAN}r 3RLFp\i"s 5[0
O'%$ 同组票据set of bills
h3LE>}6D $YN6<5R) =6"2UC& &wD;SMr< 单张汇票sola of exchange||sole of exchange
1%4sHSN M
`rl!Ci# %?e& WLS MrZh09y 远期汇票usance bill||bill at usance
&l3iV88 3;S,3 ~0beuK&p BZzrRC 长期汇票long bill
LaQ-=;(` 28 8XF9B^ DxUKUE 9E>xIJ@J2T 短期汇票short bill
G
:~k.1y[ At-U2a#J{ IiY/(N+J 6d_'4B 逾期汇票overdue bill
C:PMewn kS bu]AB h }B%
/U ?>I;34tL( 宽限日期days of grace
!%"8|)CAr T6 '`l?H`; :2
*g~6 $GlWf 电汇telegraphic transfer (T.T)
,%uo6% o4|M0 G1 vNt7 {phNd
s% 邮汇postal order||postal note (Am.)||post office order||money order
e" St_z( <YdE1{fm O8h%3& ILGMMA_2 本票promissory note (P/N)
|Y?HA& d3D] k, 9I}-[|`u M7pOLP_1jB 押汇负责书||押汇保证书letter of hypothecation
Tj:B!>> D)L+7N0D~ *MKO
I' "*In+ !K 副保||抵押品||付属担保物collateral security
8fl`r~bqZ n*2Un
KaJ
OX\A|$GS Yt;MV) 担保书trust receipt||letter of indemnity
'<"s \, jPUwSIP &5yVxL: \G*0"%!U 承兑||认付acceptance
e )d`pQ6 <g$~1fa ;U-jO & <0Xf9a8> 单张承兑general acceptance
;lE%M ,J+}rPe"sf f4fvrL h1de[q) 有条件承兑qualified acceptance
45@^L's RoPRQCE ]s<[D$ <, o~`/_+ 附条件认付conditional acceptance
JRB9rSN^ p {T*k' hgPa6Kd !LNayk's> 部分认付partial acceptance
HiZ*+T.B