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。
OCwW@OC + 会计报表statement of account
@|E;}:?u 8F\~Wz 7K y~x#pC*w ,cPkx~w0 往来帐目account current
Imke/ =h XNKtL]U}$ -*r
[ h)7v1,;w' 现在往来帐||存款额current accout
cl@kRX<7' loR,XW7z O(WEgz %7iUlO}}V 销货帐account sales
0
-!?W 'w'Dwqhmr
v*smI7aH .zQ4/ 共同计算帐项joint account
^dheJ]n=k $^]
9 =.VepX|?D l&\tf`~ 未决帐项outstanding account
zoR,RBU6 ~
wa
%fM f%vHx, \)uy"+ Z` 贷方帐项credit account||creditor account
Tavtr9L0XY RA#\x. gkSGRshf ,\BfmC_i 借方帐项debit account||debtor account
A J<iM)l| 9 )ACgz&( [t {vYo <m~T>Ql1 应付帐||应付未付帐account payable
mipi]*ZfXE 'Na|#tPYI :yd=No@ (r.$%[,.< 应收帐||应收未收帐account receivable
s'R~r We[<BJo4 kqjxJ5 7yo|ie@S 新交易||新帐new account
N;e;4,_ n Kh>?!`lL 9m%7dsv \/?
!
6~ 未决帐||老帐old account
ON:LPf>"- Wpiv1GZ%c8 ?y+\v'3v j:3A;r\ 现金帐cash account
R
tXF nL 1IS <1ztj#B SS>:Sw 流水帐running account
]s1TJw [B 9itdRa==
*uk\O] Y9z:xE 暂记帐||未定帐suspense account
{LR#(q$1
F2Nb5WT tXssejiE% 3MS3O.0]/ 过期帐||延滞帐overdue account||pastdue account
/ig^7+# !Ei Ze.K 'US:Mr3 H}u)%qY+~ 杂项帐户sundry account
O[i2A( O+CF/ipX/ 34&u]4=L) nOA,x 详细帐单||明细表detail account
$ioaunQKP >=Rd3dgDG z{ Zimr {Sd@u$& 呆帐bad account
AxG?zBTFx |q1b8A \ <MI$Nl \t&n
jMWpZ 会计项目title of account
I1eb31< 7v4-hfN rRF+\cP?. \?5[RR 会计薄||帐薄account-book
UgOGBj,&5W .HH,l \rw'QAi8r [A.eVuV;+ 营业报告书||损益计算表account of budiness||business report
baO&n "9MX,}X* BMtYM{S6 )[^:]}%r 借贷细帐||交验帐account rendered
(o6A?37i Q@3ld6y UC?2mdLt^ LiHXWi{s 明细帐account stated
b_)QBE9 S%a}ip& %>x0*T$$ !'6J;Fb# 与…银行开立一户头to open an account with
$AL|d[[T[ 9e :d2 N?`GZ+5 u:{.
Hn` 与…银行建立交易to keep account with
] BP^.N= l")o!N? 4F 6ju6w =:0IHyB#0 继续记帐to keep account
s>"WQ|;6 u+, jAkr S4uR\| =^".{h'- 与…有交易to have an account with
O+3D
5* C9^elcdv z;@S_0M,Z H]]>sE 作成会计帐||有往来帐项to make out an account with
im^I9G
k%bTs+]* iR4,$Nn> =,}!Ns{k 清算||清理债务to make up an account
6b1 Uj< 7zOvoQ}
fjeE. ROI$;B( 清洁帐目||与…停止交易to close ones account with
0$dY;,Q . :Q%yW%St$ W0C$*oe!_i h?O%XnD 结帐to close an account
v|hKf6 f<xt3 &b#NF1Q. $F==n4) 清理未付款to ask an account||to demand an account
E<.{
v\ ,1 9" [:WN DW;.R<
8 hrtN.4p[ 结清差额to balance the account with
i\c^h;wX ?(XX m$e@<~To TTjjyZ@ 清算to settle an account||to liquidate an account||to square an account
Y{\2wU!Isn vN[m5)aT m~\m"zJ4 ieK'<%dxF 审查帐目||监查帐目to audit an account
-Z#]_C{Y-) YJ;a{)e :r[-7
[/ os0"haOI9h 检查帐目to examine an account
\}_7^)S; Ffqn|}gb (5\d[||9g B?>#cpWj 转入A的帐户to charge the amount to As account
MDXQj5s^ Vf* B1Zb 1F%*k &R |kRx[UL 以计帐方式付款to pay on account
o
I"Fpo xo@/k
7qdl,z
KLM^O$= 代理某人||为某人on ones account||on account of one
AI`1N%Owi qv >( Bk(XJAjY \y+F!;IxL 为自己计算||独立帐目on ones own account
vt7C !h
aXO MhXm-<4
6j.(l4} 由某人收益并负风险on ones account and risk||for ones account and risk
K0bmU(Xxp vVR
CM H< 3b+Sg [}Yci:P_ + 由某人负担for ones account||for account of one
jF2GHyB i}12mjF 5 s2}nIe 1+[|pXT} 按某人指示||列入某人帐户by order and for account of one
*fyEw\`a gG|
1$ 8c'-eT" \d8=*Zpz7 列入5月份帐目for May account
M(gWd8?# {@`Uf;hPAX Jywz27j Aba%Gh 编入某中帐项下to pass to the account of||to place to the account of
}tg n1xpx B$eF@v" G~j<I/)" v[=E f 寄出清算书to send in an account||to send in render an account
rm;"98~zJ? Tm,L?Jh 833t0Ml1A/ -s84/E4Y* 支票薄cheque book
+m},c-,=$w Rs`Y'_B \Xp"I5 tAn6pGp 支票陈票人cheque drawer
_^A
NJ7 _\6(4a`, z-E4-\a
{Z;GNMO: 持票人cheque holder
=5#Jsn?U QAw,X Z.K^ #.xTAvD $+N^ s^ 不记名支票cheque to bearer||bearer cheque
+u)$o )}lV41u S}I=i>QB (NlEb'~+ 记名支票||认人支票cheque to order
F'Vl\qPt x/^zNO\1 Um|Tf]q (!=aRC.- 到期支票antedated cheque
)o,0aGo>Of +5\\wGo< (ytkq( 0_.hU^fP 未到期支票postdated cheque
U /Fomu 9D21e(7X v%Xe)D I'YotV7 保付支票certified cheque
Z}f_\d' K>6p5*& g>CQO,s;w hdb4E|'A 未获兑现支票,退票returned cheque
Sa~C#[V R:p,Hav<q x~^nlnKVf *5)!y
d 横线支票crossed cheque
'& :"/4@) CB1u_E_ B/}>UHM :Aw VeX@ 普通横线general crossing
V|`|CVFo] S#dS5OX tT:yvU@a P!EX;+7+x 特别横线special crossing
N R{:4zJT '~0&m]N >d\I*"C+d ks$G6WC 空白支票blank cheque
RwWQ$Eb_s N%+M+zEJ cO9Aw ! .VT,,0 失效支票,过期支票stale cheque
`314.a6S Y`uCDfcQ uip]K{/A!e 9m{rQ P/ 普通支票open cheque
+fN0>@s "?SnA +) [qB=OxH? \z
'noc 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
{;U:0BPI3 :nI.Qa'"H 2ip~qZNw><
r+Y1m\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
v]v f(]"" ^_uzr}LE` J']W7!p H@zpw1fH+ 支票换现金||兑现to cash a cheque
aH_&=/-Tz
AO6;aT P\JpE |@RO&F 清理票款to clear a cheque
c1i7Rc{q f[w$3 15COwc*k l-&f81W 保证兑现to certify a cheque
vj
pe'zx J0IK=Y mN{$z<r KGIz)/eSg 填写支票数额to fill up a cheque
m<E7cY3mX <FP-]R) 0pQ>V) rTH@PDk>) 支票上划线to cross a cheque
<:?&}'aA (H$eXW7 )~6974 W
6pS.} 开发支票to make out a cheque
aD4ln]sFxG O1z>A Xe5J bnlL-]]9z 签发支票,开立支票to draw a cheque||to issue a cheque
`F)Iv:;y, xsfq[}eH< <^=k~7m E$cr3 t7Xy 透支支票to overdraw a cheque
;RU)Q)a) HV}NT~ B
7#;tCf f:TW< 背书支票to endorse a cheque
m>iuy:ti V#=N?p &rn,[w_F[ q+K`+& @\ 请付票款||清付票款to pay a cheque||to honour a cheque
/F\7_ W?@ ;(k sI
yLW eA!aUu 支票退票to dishonour a cheque
uuq?0t2Z XLtuck @-hy:th# toF@@% 拒付支票to refuse a cheque
wtZe\h 3LEN~N} ]Y3ALQr! a(m#G
ES 拒付支票to stop payment of a cheque
6:e0?R^aD" }>grGr%oR 7QQnvoP
"dA"N$ 提示要求付款to present for payment
m8FKr/Z- 2+|[e_ blLX ncyD v'|Dj^3[ 见票即付持票人payable to bearer
Qc6323/" Lg'z%pi z8gp<5= W] RxRdY6[ 支付指定人payable to order
f1Rm9`` u!t'J
+: #*~#t4S- xEbcF+@ 已过期||无效out of date||stale
\wTWhr0 hGPjH=^EM ](^xA` |`,%%p|T% 请给出票人R/D||refer to drawer
u\6:Txqq >ztv3^w :g][99 d~qDQ6! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
yXlzImPn `2GHB@S"k qF>}"m Cfa?LgSz 文字与数字不一致words and figures differ
{AJspLcG *ozeoX'5D c\n\gQ:LQ 2LXy$[)7 支票
$LKniK
+ -U7ogs 时间已过account closed
D (yRI y6;A4p> vX&Nh"0H& SeKU?\ 更改处应加盖印章alterations require initials
o4tQ9X=} CmM K\R. {5:y,=Y kAU[lPt*R =!
/S |
ga VWfG 时间已过effects not cleared
9=Y-w s g;vG6!;E\ s
-Bpd#G>/ L=
hPu#&/ 停止付款payment stopped
{Dqf.w>t YS%HZFY, " ,LX] `9%@{Ryo 支票毁损cheque mutilated
zaa>]~g . ~gmj/PQ0 GVe[)R +wr2TT~ 汇款||寄钱to remit||to send money
E\ 5t&jZr dFK/ b<NI6z8\ Js ~_8 寄票供取款||支票支付to send a cheque for payment
dk# LAm0< Az{Z=:(0 &+Xj%x.] "I}3*s9Q- 寄款人a remitter
<Zl}u:(w +g>)Bur <x *.M"6? FQ26(. 收款人a remittee
*xI0hFJIM s,)Z8H .k|8nNj \x5b=~/ 国外汇票foreign Bill
F$F,I,$ " sFuB[
JJ} +:+q,0~*] =`Pgo5A 国内汇票inland Bill
v=R=K vlY83mU. j|c 0[/>>
!ws 跟单汇票documentary bill
gi#bU
EIPNR:6t
^"STM'Zh
hRHqG 空头汇票accommodation bill
Bf1,(^3XH Btp 9v<" %F_)!M;x \R\?`8Orz 原始汇票original bill
Fuq ;4UcbL 8lk@ev=O& DybuLB$f #q#C_" 改写||换新票据renewed bill
H]As2$[ G<:_O-cPSv 1fUg uj;tmK>; 即期汇票sight bill||bill on demand
G'<:O(Imu @K
.{o' W<|
M0S{ i[_B~/_ …days after date||…days after date…日后付款
3Z/_}5%" RC?gozBFJ [QwEidX| "%]<Co<S …months after date||…months after date…月后付款
!1(*D*31 ?i'N9 /( cip5 -Z@8 tZ
\e:AAi 见票后…日付款…days after sight||…days sight
f3PDLQA C)Ep}eHjf_ rZ`+g7&^Fh S7a05NO 见票后…月付款…months after sight||…months sight
mk.1j x?l -4wr)zjfW pY.R?\ gOb"-;Zw 同组票据set of bills
5?l8;xe`{f P! cfe@;<4 / vgEDw 28 Q\{Z. 单张汇票sola of exchange||sole of exchange
zu/
BDyF YOOcHo.F U/ds(*g@ ,L_u
X 远期汇票usance bill||bill at usance
uvG'Kx eYtP396C| V_\9t8 ~t+T5`K 长期汇票long bill
~aBf. @=<B8VPJd ==#mlpi`S[ -XASS% 短期汇票short bill
3ch
<a0 5]f6YlJZ 6+UTEw; p C^=?!:U 逾期汇票overdue bill
'8w}m8{y +h]~m_O QJ\+u H~$*
R7~ 宽限日期days of grace
<>v=jH|L
^t}1$H %fuV] ~n=oPm$pR 电汇telegraphic transfer (T.T)
*q&^tn b Talmc|h ]A=yj@o$xN w%1-_;.aU6 邮汇postal order||postal note (Am.)||post office order||money order
x$hT+z6DUC F,8 ?du] eC{St0 c/lT S 本票promissory note (P/N)
fK|P144 N&yr?b'!-* "|Gr3 sD NR3h|'eC 押汇负责书||押汇保证书letter of hypothecation
70<{tjyc %63s( ekU b($9gre>mI gb{8SG5ac 副保||抵押品||付属担保物collateral security
lFtH;h,==v zx/$ QXu[<V 8S`
j6 担保书trust receipt||letter of indemnity
6]r#6c% WES$B7y hnimd~E52k (u4'*[o\t 承兑||认付acceptance
Q h{P>} r$:hiE@ WF_v>g:g F'-,Ksn 单张承兑general acceptance
]JR2Av GdYQq. a9u2Wlz =O/v]B8" 有条件承兑qualified acceptance
B.C:06E5 /_X`i[ bcgXpP X[!S7[d-y 附条件认付conditional acceptance
2>[xe >,ABE2t5 p9 G{Q sXmP<c 部分认付partial acceptance
M._;3_)%/