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。
"';'*x 会计报表statement of account
uRKCvsi sX sf]y\_zU jNV2o +}X?+Epm 往来帐目account current
)]!Ps` ,u _n2PoE:5@P tq?lF$mM: %FQMB
现在往来帐||存款额current accout
@dcT8 YC R)t"`'6| N<:5 r J
/'woc 销货帐account sales
S)z
jfJR 3~BL!e, %WCA?W0:4 i)\`"&.j>N 共同计算帐项joint account
;k/y[ x} }3Pz{{B&+O UKQ,]VC }
O9q$-8! 未决帐项outstanding account
h/`OG>./ {J%hTjCw Q$W0>bUP Xcicqywe? 贷方帐项credit account||creditor account
n
w @cAv |v}"UW(y '+Dn~8Y+
9 G!oq
;< 借方帐项debit account||debtor account
D*`|MzlQ WYwsTsG{_ ?)7uwJsH
09 eS&J<R 应付帐||应付未付帐account payable
@h
X >c\'4M8Cz T
%KZV/ 4CS9vv)9R 应收帐||应收未收帐account receivable
-Duy:C6W G|Ic6Sd AGn:I?? [sTr#9Z 新交易||新帐new account
De4UGX wQ*vcbQX* hv}rA,Yd wtetB')yD 未决帐||老帐old account
%U)/>Z `z-4OJ8~ cG,B;kMjo NM/?jF@j* 现金帐cash account
RhnSQe {IYfq)c z6B/H2 ^T)HRT-k 流水帐running account
d%8
1}4f: CwTx7
^qa 782be-n bAeC=?U 暂记帐||未定帐suspense account
/lx\9S| vO%n~l= Iu jly f $s4 rG=q 过期帐||延滞帐overdue account||pastdue account
:f ybH)* 05LVfgJ'q :qc@S&v@] ~{0:`)2FQ 杂项帐户sundry account
5.]+K<:h"A {^Vkxf] hewX)
X~sl5? 详细帐单||明细表detail account
y!6B Gz 5CueD] 0_}OKn
)J iP~5= 呆帐bad account
@R_a'v- 7u6o~( n&D<
l '4 f/~"_O% 会计项目title of account
'+?AaR&p? a57Y9.H`o =GL}\I j5|_S
QOmt 会计薄||帐薄account-book
|o6
h:g
VJDF/)X3$ z~L''X7g sD7Qt 营业报告书||损益计算表account of budiness||business report
wV+ W( Sav]Kxq{ @HxEp;*NH" od{Y`
.< 借贷细帐||交验帐account rendered
TUIj-HSe
y{,HpPp#o {^i7 3}@O pzbR.L}'D 明细帐account stated
$HF. 02{| 8;ke,x 5DK>4H: o%i^t4J$e 与…银行开立一户头to open an account with
O%H_._#N` G+stt(k: }=z_3JfO [4"1TyW 与…银行建立交易to keep account with
QM2Y?."# WjW+EF8( uMh[Ht^. p
@&>{hi@ 继续记帐to keep account
9h>nP8 Rq )&v*= gELk u . MP(R2y 与…有交易to have an account with
l
qn7$ {YC!pDG k__i Jsk
=.(yOUI 作成会计帐||有往来帐项to make out an account with
G#gUd'=M -G e5g
Q= $m,gQV~4 )uC],CbW{ 清算||清理债务to make up an account
!O6e,l nDuf<mw NUbw]Y90~ _*7h1[,{f 清洁帐目||与…停止交易to close ones account with
9] fhH usH9dys, oW(lQ'" 0{^vqh.La 结帐to close an account
T]-yTsto %tul(Z~<1 N-`Vb0;N Se<]g$eK?5 清理未付款to ask an account||to demand an account
XTEC0s"F .)
uUpY%K^ Z>gxECi w`=_|4wFw 结清差额to balance the account with
Hy^Em >$SP2(Y~ G6(kwv4 ?j;e/r. 清算to settle an account||to liquidate an account||to square an account
\95qH,w)T I$/*Pt]; /_<`#?5T( B!-hcn]y 审查帐目||监查帐目to audit an account
psyxNM=dN# kP~'C'5Ys ,Tc3koi <6QG7i 检查帐目to examine an account
YL-/z4g _a1 =? 28FC@&'H E}AOtY5a 转入A的帐户to charge the amount to As account
N`XJA-DE U"$Q$ OFs W9n0Jv @)s;u}H 以计帐方式付款to pay on account
$*
1?"$LN &7z79#1NS IN=pki|. pm$2*!1F( 代理某人||为某人on ones account||on account of one
&7Frg`B&: e~R;
2bk :K.%^ag=j f0p+l-iEv 为自己计算||独立帐目on ones own account
!<r+h,C X8~dFjhX >dKK [E/[d j1_ E^ 由某人收益并负风险on ones account and risk||for ones account and risk
7pMl:\ y_O [r1MF Dy6uWv,P (t&]u7Atr 由某人负担for ones account||for account of one
Y.`
{]rC =B4,H=7Spf
aEUC mr:;Wwd 按某人指示||列入某人帐户by order and for account of one
X-1<YG &:}e`u@5| L%](C z ogtIn)
列入5月份帐目for May account
KHwzQ<Z3 i`[5%6\"& C!Cg.^; 50!/% 编入某中帐项下to pass to the account of||to place to the account of
*9:oTN tP; &$y.8 )aoB-Lu D|-^}I4 寄出清算书to send in an account||to send in render an account
&8'.Gwm} iVq4&X_x &<I*;z6%t (<sZ8n=AD 支票薄cheque book
A
?"(5da. xlPUum-o Bvzu{B% 6o@}k9AN 支票陈票人cheque drawer
'[#a-8-JY_ 49f- u )"?6Es SF #_yQv? J 持票人cheque holder
|8I #` IOA"O9; ,h21 h?6 3wXmX
不记名支票cheque to bearer||bearer cheque
0_yE74i lB!`,>"c TR!^wB<F !_GY\@} 记名支票||认人支票cheque to order
?wE@9g A =PHl|^ /64jO?mp ~ILig}I 到期支票antedated cheque
H+ra w/" 9 tZ)#@\ N;,?k.vU v-6"*EP 未到期支票postdated cheque
/UeLf$%ZW -1Y9-nn[m v +-f
pl& eeIh }t>[ 保付支票certified cheque
N[4v6GS t}-[^|)7 {#q']YDe` "sLdkd}dj 未获兑现支票,退票returned cheque
Li ,B, mhTpR0 C("PCD
Tk s;,C 横线支票crossed cheque
:PtpIVAosg %VYQz)yW Lm+!/e 'G
6TSl 普通横线general crossing
3_=~7B)
8 f uojf+i <'A>7M~h?* *nNzhcuR 特别横线special crossing
Mq) n=M Myss$gt} Q0~5h?V' PK1j$&F 空白支票blank cheque
8)/i\=N3; 2rHw5Wn]~ iU^ 4a 4W8rb'B!Ay 失效支票,过期支票stale cheque
l|`FW ':#?YQ}2 47I:o9E Fk D 普通支票open cheque
"@B!5s0 z.16%@R ]i*q*]x2u rh2pVDS 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^vm[`M [rqe;00] Y~1}B_ :b>Z|7g ? 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
($(6]?J(?7 tYIHsm\b DGY#pnCu $m/-E#I#Z 支票换现金||兑现to cash a cheque
n !
qm cb&y8!ci~ 3M{!yPlj T~$ePVk>L 清理票款to clear a cheque
nR/; uTTz 80$P35Q" 1W~-C B> +C;ZO6%w 保证兑现to certify a cheque
Y=X"Y
H| 5!#"8|oY E E?v~6"& "W6nW 填写支票数额to fill up a cheque
yG&kP:k< qU8UKI P q<>2}[W *"
<tFQ 支票上划线to cross a cheque
,<hXNN UTA0B&aB JmNeqpbB`w :&yRvu 开发支票to make out a cheque
1ISA^< M SUD]Wl7G`r JoW*)3Z 6AUzS4O 签发支票,开立支票to draw a cheque||to issue a cheque
QZ{&7mc> x|0Q\<mEe b("CvD8 {DN c7G 透支支票to overdraw a cheque
@PwE
om`a ZfT%EPoZ: !P@u4FCs b]RCe^E1 背书支票to endorse a cheque
8e>;E ?;)(O2p 0O-p(L= ;x^&@G8W` 请付票款||清付票款to pay a cheque||to honour a cheque
RB/[(4
*XH?|SV EVO5+ IUd>jHp`6 支票退票to dishonour a cheque
4n3QW%# 6 /4OFvL1 tB(Q-c VPN@q<BV
拒付支票to refuse a cheque
f~Kl
n^ q<c
).4
KD,b.s \!cqeg*53 拒付支票to stop payment of a cheque
[Hd^49<P2 }GkEv}~t $,i:#KT` ; UrwK 提示要求付款to present for payment
?\vJ8H[bD =Rb, `% Kjz,p^Y\ (|U+ (~PJ 见票即付持票人payable to bearer
G Q8I |E K?I@'B' t:=Ui/!q Nq*\{rb 支付指定人payable to order
a*
SJHBB *[.\S3K` $%1[<}< 2Y
wV} 已过期||无效out of date||stale
SF.,sCk h)y"?Jj $ ~D`-+J HwU \[f 请给出票人R/D||refer to drawer
;7m>40W kJDMIh|g ;U20g:K #mllVQ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
"r"Y9KODm ny=CtU!z PI{sO | -CL7^ 文字与数字不一致words and figures differ
c&0IJ7fZG &)bar.vw/ /u #
9M { p^L6uM 支票
L\-T[w),z7
hlUF9} 时间已过account closed
RIJBHOa " jeJV,% Hfc^<q4a. ! prU!5- 更改处应加盖印章alterations require initials
1/&j'B *:&fw'vd, CiMy_`H iOJgZuP MnX2sX|
F5MWxAS,> 时间已过effects not cleared
gsU&}R1*h W
B!$qie\ .qVdo+M%F =} vG| 停止付款payment stopped
Vm6^'1CY "n8_Ag@r RuXK` ySv |
Pj _L`G 支票毁损cheque mutilated
(+^1'?C8 IsRsjhg8x KX9ZwsC0 Z2$-},i 汇款||寄钱to remit||to send money
-_4! id F(XWnfUv 2#E;5UYu yGD0}\!n 寄票供取款||支票支付to send a cheque for payment
u5,IH2BU ntF(K/~Y f
a\cLC
k,@1rOf 寄款人a remitter
tP:x
x2N_ o3W5FHFAv CY7REF ;J5oO$H+68 收款人a remittee
d")r^7 |BW956fBU my} P\r. 1/f
vk 国外汇票foreign Bill
@eMyq1ZU Kp&d9e{
Yc .6'T;SoK> Fj&vWj`* 国内汇票inland Bill
hT
Xc0 DMf9wB ]':C~-RV{ s e1ipn_A 跟单汇票documentary bill
au7BqV!uL y7w>/7q w%ip"GT, stDn{x. 空头汇票accommodation bill
Th8Q~*v
rcbixOT 1";~"p2( $_ NaxV 原始汇票original bill
+amvQ];?Q8 zH_q6@4 ECSC,oJ m&%N4Q~X> 改写||换新票据renewed bill
YW'Y=* Tc
IUo!:z
h43k
F0!r9U(( 即期汇票sight bill||bill on demand
F?dTCa kQb0pfYs eGE%c1H9a |'J3"am' …days after date||…days after date…日后付款
cshUxabB zZRqb/20 c]LH. !of7]s …months after date||…months after date…月后付款
}E=kfMu ~\/ J& Zb1v 'l}3Iua6qk 见票后…日付款…days after sight||…days sight
_+. t7q^ sDF J Kzm_AHA) #[si.rv-> 见票后…月付款…months after sight||…months sight
a}
/Vu" g PfaiVY <
d]|5 r" D |1 同组票据set of bills
lz*PNT{E nFP2wvFM M{S7ia"s i~.[iZf| 单张汇票sola of exchange||sole of exchange
}/LYI ZJ4"QsF %,^7J; VgdkCdWRm_ 远期汇票usance bill||bill at usance
m^=,
RfUUd 06`__$@h \w:u&6,0O `%=Jsi0.Nq 长期汇票long bill
8iCIs=06 <r kW4 7^; OjO@8 KZE.}8^%D
短期汇票short bill
e!8_3BE 6?lg
6a/eO R',w~1RV' I%&9`ceWY 逾期汇票overdue bill
:}-u`K*
0
mQ3P.9 H>]z=w~ |x4yPYBL 宽限日期days of grace
~
/[Cgh0 V588Leb? YfalsQ8 pxbNeqK@p 电汇telegraphic transfer (T.T)
'2tEKVb oD7H6\_ [0LqZ<\5 g
#:XN 邮汇postal order||postal note (Am.)||post office order||money order
v;Dcq Fs|;>Up0 &>jkfG AN>`M?EQ 本票promissory note (P/N)
J*Hn/m d{hYT\7~1( 8?YW i 9c^EoYpy- 押汇负责书||押汇保证书letter of hypothecation
v6VhXV6$| 9O Q4\
]mj+*l5 O}-7 V5 副保||抵押品||付属担保物collateral security
Mh|`XO.5I %MJ7u} \.a .'l @qDrTH]5 担保书trust receipt||letter of indemnity
`.W;ptZ6 F"H!CJJu& w2+]C&B* X-,y[ )
承兑||认付acceptance
f5% & }tZAU\z a~7osRmp0 fti|3c 单张承兑general acceptance
Nj_sU0Dt X@&uu0JJ 3x0wk9lND F\R}no5C 有条件承兑qualified acceptance
emB D@r --YUiNhh j~H`*R=ld# <M?#3&5A 附条件认付conditional acceptance
$jm<'
4 )hW {>Y3x ('-}"3 cu^*x/0, 部分认付partial acceptance
Sc$wR{W<: