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
i2/"~l 会计报表statement of account
^NO;A=9b[ :LD+B1$y P~@I`r567 9<*<-x{A17 往来帐目account current
b/eo]Id ] Bh!J&SM: 9!Vp-bo 8?k.4{? 现在往来帐||存款额current accout
bqUQadDB QK`2^ X[o"9O|< ]\:
l>< 销货帐account sales
-!ERe@k( 7:&a,nU u2Qs}FX JPS<e*5 共同计算帐项joint account
vX}mwK8
|n.ydyu` kA&ul 2&U<Wiu\} 未决帐项outstanding account
`H\NJ, R$VeD1n@ M.}QXta !)'|Y5 o 贷方帐项credit account||creditor account
0qD.OF)8 SQx:`{O
c)=UX_S! .;~K*GC 借方帐项debit account||debtor account
TZk.h8 Z(fhH..T` %q,^A+= \{`*`WQF 应付帐||应付未付帐account payable
x$tzq+N -q/FxESp @5(HRd sR*JU% 应收帐||应收未收帐account receivable
YiPp#0T[Gx ;:pd/\< 9
!qVYU42( X+XbIb
UuL 新交易||新帐new account
L\UM12 ;^:$O6J7T~
$Uxg$p qO "n=Ih_J 未决帐||老帐old account
quw:4W> EM.rO/qcW \78kShx E|Z7art 现金帐cash account
W4(O2RU oJTsrc_-
},LW@Z} q! U'DDEP 流水帐running account
ss>?fyA 7%4@*
Yhd|1,m9f 8?7:sfc 暂记帐||未定帐suspense account
OHha5n 1)m&6
:!b 3
,?==? #`H^8/!e 过期帐||延滞帐overdue account||pastdue account
2nPU $\du "A?_)=zZ #FV(a ~ 3
e9fziQ~ 杂项帐户sundry account
3M&75OE +C !A@ \W6|un v+Q#O[ 详细帐单||明细表detail account
".SQ*'Oc wfrWpz=FO ?k:i3$ ~ Qt$) 呆帐bad account
cIgicp}U (8(z42 ]jzINaMav jTx,5s- 会计项目title of account
r8~U@$BBK
o*u A+7n c};Qr@vpo ]X)EO49 会计薄||帐薄account-book
Yg#)@L lA<IcW YtrMJ" ?Y~>H2 营业报告书||损益计算表account of budiness||business report
`'[ 7M w`Dzk.2 | JL47FR !2N#H~{ 借贷细帐||交验帐account rendered
F#^ .L|d4 .0q %A1H Sk$XC 4>^ %_Xj[ 明细帐account stated
T8FKa4ikn hGF(E* 6P;1I+5m{q .-N9\GlJ,d 与…银行开立一户头to open an account with
W3K"5E0ck 8X]j;Rb .{-8gAh w|PZSOJ 与…银行建立交易to keep account with
+Z[%+x92 \o@b5z]e ,9"</\]` nZ
N]Q9 继续记帐to keep account
-zz9k=q v4|kiy N[ArwV2O @Cm"lv.hz 与…有交易to have an account with
~eL7=G@{ (s{%XB:K 'eqvK|Uj: sa+:c{ 作成会计帐||有往来帐项to make out an account with
xMhR;lKY gpr];lgS qTyU1RU$9^ &H5
6mL{ 清算||清理债务to make up an account
v-[|7Pg}Z Ze Shn S,S_BB<Y[b XW]|Mv[M 清洁帐目||与…停止交易to close ones account with
:N)7SYQT 3g2t{% ,-DE;l^Q= wQnr*kyza 结帐to close an account
=4 JVUu~Z S_2I8G^A dGh<R|U3 WM=kr$/3 清理未付款to ask an account||to demand an account
eB$v'9S8/ '}4[m>/ :@b>,{*4zS +S%@
/q 结清差额to balance the account with
rzaEVXbz1 ~P6K)V|@< 'A8T.BU KS(T%mk\ 清算to settle an account||to liquidate an account||to square an account
3+ i(fg_ S8,+6+_7 $9QVl cS ];?tqrA 审查帐目||监查帐目to audit an account
"l +Jx|h\ !>S'eXt [V
jd)% l]v
*h0! 检查帐目to examine an account
PL+fLCk,I ^2^ptQ
j \HK#d1>ox g\*gHHa 转入A的帐户to charge the amount to As account
"F[VqqD s9[v_(W `XWxC:j3% DD3J2J 以计帐方式付款to pay on account
{8B\-LUR Ha+FH8rZ O&w$ /
V{w< 代理某人||为某人on ones account||on account of one
M;43F* ?ST}0F00} vCpi|a_eCu 09%eaoW 为自己计算||独立帐目on ones own account
i*U\~CZjT 10}Zoq|)n zw5~|< XIp9=jhSR 由某人收益并负风险on ones account and risk||for ones account and risk
[#9ij3vxd "!Qhk3* n3|~X/I ,<vrDHR 由某人负担for ones account||for account of one
lP9I\Ge& R<U?)8g,h~ 'Yd%Tb|* Y\%}VD2k 按某人指示||列入某人帐户by order and for account of one
l[fNftT- NI^Y%N =AKW(v )$]+R?v 列入5月份帐目for May account
HRb_ZJz 5r+0^UAO:J Bw#ubQJ8} _E30t( _. 编入某中帐项下to pass to the account of||to place to the account of
pz$$K? q;>BltU U|Jo[4A H_AV 3
; 寄出清算书to send in an account||to send in render an account
Fb``&-Qm: - 5k4vx
N} pJv? ~F(+uJbO 支票薄cheque book
iZSSd{jO Asn0&Ys4 =:g^_Hy Fhsmpe~ 支票陈票人cheque drawer
%&]}P;& W8P**ze4) }agl:~C vXnpx}B 持票人cheque holder
%zelpBu+ nEp'l.T Y(:OfC? 5{u6qc4FW 不记名支票cheque to bearer||bearer cheque
kCC9U_dj, v]BQIE?R / K?;p: bK].qN 记名支票||认人支票cheque to order
!}PFi T^ 1`}fbX;"m) fhY[I0;}$ y="SzPl 到期支票antedated cheque
wU ; f "{Be k< x
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zW Z
KR z=( 未到期支票postdated cheque
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wqwJpWIe 保付支票certified cheque
^i8I 1@ = 9V],X=y~ 8@fDn(]w eb
/V}% 未获兑现支票,退票returned cheque
,SyUr/D 0`P]fL+& r~}}o o4K '<0q"juXE 横线支票crossed cheque
Hr+-ndH!Pq y\_S11{v [[e |GQ #c^Q<&B 普通横线general crossing
8Wj=|Ow-q .?p}: $CmX
&%L= +2zuIW. 特别横线special crossing
Hk]BC $&8h=e~]- BJ9sR.yX62 7rSUSra 空白支票blank cheque
k,7+=.6 :6u3Mj{
kppRQ Q*[ %]ayW$4 失效支票,过期支票stale cheque
>'6GcnEb4. m IzBK]@^ qP"JNswI_ JQ_gM._3 普通支票open cheque
,0Zn hS)kq
M_1Tx DLYZsWA, }Hz-h4Z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
:Nz?<3R0\ qu~|d}0 eFSC^ b|dCEmFt 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?4ILl>* }IN_5o(( u`pROd/ R5 v{2DBr
支票换现金||兑现to cash a cheque
2 1~7{# ^
6.lb\ >C3NtGvy V->%)d3i 清理票款to clear a cheque
Iv(Qa6( $W$# CTM ^QAiySR`0 y5/6nvH_6 保证兑现to certify a cheque
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6d]tLE ]&:b<]K3 #jZ@l3 填写支票数额to fill up a cheque
oM<!I0"gC+ 14D7U/zer 0i\',h}9 ?Hi}nsw 支票上划线to cross a cheque
rAx"~l.= Q0cY/'>4 VkpHzr[k zq;DIWPIoJ 开发支票to make out a cheque
XY{:tR_al h.V]f S *v
rWA A/"}Y1#qX\ 签发支票,开立支票to draw a cheque||to issue a cheque
m1-\qt-yy Vf0fT?/K _(6`{PWY 6z3T?`}
Y 透支支票to overdraw a cheque
h}|6VJ@. r!$'!lCR e8WEz
4r_ f<89$/w 背书支票to endorse a cheque
vJRnBq+y ]jc_=I6) uuSR%KK]| &xiOTkqB 请付票款||清付票款to pay a cheque||to honour a cheque
I
yS" $J"%I$%X= RzS|dGNQE 2QGMe} 支票退票to dishonour a cheque
rLJ[FqS hOPe^e" i3Hz"Qs; q_T]9d 拒付支票to refuse a cheque
o\ngR\> ?j/kOD0 9g
Bjxqm 9?;@*x 拒付支票to stop payment of a cheque
AJyq>0p ptpW41t}^ 4\N_ G
@ yGiP[d|tRc 提示要求付款to present for payment
k6Ihc?HL ;8P_av}C c>ad0xce6 yo'9x
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见票即付持票人payable to bearer
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ZEC
Q.,DZp e?V,fzg RF_[?O)Q 支付指定人payable to order
47IY|Jdz {-@~Q.&}v /_V'DJV =m}TU)4. 已过期||无效out of date||stale
&<au/^F 4\M8BRuE n]+. XHxz @_rw 请给出票人R/D||refer to drawer
v f`9*x F pOm@b`S% qZaO&"q 0
y<k][ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
a3q\<"| U98_M)-%& TPHYz>D] nv"G;W 文字与数字不一致words and figures differ
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@b| Z>8eD|m%2 q7,^E`5EgU 支票
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c/
_yMN 时间已过account closed
bGN
5 4{f Ah-8"`E GR%{T'ZD` dK.R[aQ 更改处应加盖印章alterations require initials
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NH9WG f=o4I2Y[ +Hj/0pp @l~7x -Q$b7*"z(
HA!t$[_Ve 时间已过effects not cleared
9?
2 cZ|lCy^ x=-0 zV %[`a 停止付款payment stopped
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\3ah4"o QH~Jy*\+PX Uky9zGa 支票毁损cheque mutilated
Ky kSFB !\;:36B#6 SfW}"#L>5 d~@q%-`lA 汇款||寄钱to remit||to send money
r`6:Q&& :l,
OalO ^ve14mbF#. `T"rG}c 寄票供取款||支票支付to send a cheque for payment
J}TfRrf `~h4D(n` [i7YVwG4 LA4<#KP 寄款人a remitter
+Ok%e.\ZM oNM
?y:O eLfvMPVo |g-b8+.=] 收款人a remittee
c%f_.MiU U
O<:.6" OeElMRU" ? \m3~6y 国外汇票foreign Bill
8W+5)m.tp 8TWTbQ 2YOKM#N] *1A&'T2 国内汇票inland Bill
CO^Jz qZk:mlYd `rb>K p&N#_dmlH 跟单汇票documentary bill
2e1]}wlK zY=jXa)K~ 4w$_]ke ~/-eyxLTm 空头汇票accommodation bill
{0v*xL_O^ \we\0@v 1;lmu]I>) kV&9`c+ 原始汇票original bill
`tEo]p 9&Ne+MY^% SO{p ;g "y;bsZBd" 改写||换新票据renewed bill
a~]bD <
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c= E167=BD9< 即期汇票sight bill||bill on demand
$uh z @;Opx." Y[
zZw~yx {i [y9 …days after date||…days after date…日后付款
gfa[4
z xJwG=$o p9qKLJ*.C r8/l P}(F …months after date||…months after date…月后付款
kH948<fk3 3l1cyPv LT@OWH ,0N94pKy 见票后…日付款…days after sight||…days sight
{b)~V3rsY ,
YW|n:X ,!#ccv+Vm% /JJw 6[N 见票后…月付款…months after sight||…months sight
Uh6 '$0 FMw&( \2C`<h$fN 'gMfN 同组票据set of bills
]j<Bo4~Il +A8j@d#: SA"p\}"
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~BZ1)@ 单张汇票sola of exchange||sole of exchange
An`3Ex[
kOL'|GgK
nY%5cJ`" UUe#{6Jx_ 远期汇票usance bill||bill at usance
hT g<* v Gy8Qu> Z.PBu|Kx K2)!h.W 长期汇票long bill
R`8@@} H}}$V7]^), TUK"nKSZ`. OhZgcUqQ8 短期汇票short bill
0%Ll */qtzt y046:@v( xw5d|20b 逾期汇票overdue bill
(2ot5x}`j %r\n%$@_ l |2D/K5 /phX'xp 宽限日期days of grace
dUrElXbXd uN*KHE+h d*8 $>GA OR1DYHHT/1 电汇telegraphic transfer (T.T)
#N(= 3Cj ;*TIM%6# 6fo3:P*O gmKGy@] 邮汇postal order||postal note (Am.)||post office order||money order
%]gTm7
=t en S}A*Io 6RO(]5wX Rd
\.:u 本票promissory note (P/N)
C
*=Xk/0 `>Tu|3%\ 6 gL=u-2 `3H4Ajzcc 押汇负责书||押汇保证书letter of hypothecation
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3V Dv9( gN8hJG'0 `_I@i]i^ 副保||抵押品||付属担保物collateral security
Y_&g="`Q 5@IB39 t.8 GT&p RcG0 8p.) 担保书trust receipt||letter of indemnity
rEhX/(n# lz#GbXn. N[]
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/-_=nf}w 承兑||认付acceptance
)~4II.`%^ /n~\\9#3 :NHH
Dl 9O`
m,t 单张承兑general acceptance
_
nA p6i kE>0M9EdH fqX"Lus `= <9E0iz+j 有条件承兑qualified acceptance
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zw mT ^'CPM6J jUv!9Y}F 附条件认付conditional acceptance
Q?ahr~qo >z;[2n' (fNUj4[ OaJB=J% 部分认付partial acceptance
Nk=JBIsKv