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。
0ANqEQX 会计报表statement of account
l}%!&V0 'i_od|19~h zv!%u=49 V^=z\wBZ 往来帐目account current
3@?#4]D{' l/`<iG% V<
0gD?Kx T{bM/?g 现在往来帐||存款额current accout
EkM? Rs <wxI>T }b ' eO4h^ [kgT"?w= 销货帐account sales
@"-<m|lM H^p?t=Y Ck2O?Ne s2iR }< 共同计算帐项joint account
qr$=oCqa G5E03xvL gQgG_&xkC ,:G.V 未决帐项outstanding account
O82T| 0uw TS)p2# tS8*l2Y`
Ec[=~>;n{l 贷方帐项credit account||creditor account
=;0#F& @P6K`'.0 eP|
:b & tQbDP!,A*= 借方帐项debit account||debtor account
AYd7qx:~ Y.3]vno?X ]<A|GY0q1 B%Dy;zdWd/ 应付帐||应付未付帐account payable
<g5Btwo% bqN({p& <)n1Z[4 K5z*DYT 应收帐||应收未收帐account receivable
b[?6/#N xvQJTRk Am%zEt$c aAF:nyV~~0 新交易||新帐new account
]y@9z b Il%LI m'X
zZmI 7m{ 'V`F 未决帐||老帐old account
-RVwPY aJ8 8U69 OqtQLqN {N[IjY 现金帐cash account
Pon 2!
$ W`^'hka 7gfNe kr~W }k.-xaj 流水帐running account
/$'tO3 jn>3(GRGC$ *L%HH@] %_ !>Db 暂记帐||未定帐suspense account
)TFaG[tj m:d
P, @zB {Ig GN?^7kI 过期帐||延滞帐overdue account||pastdue account
m,,-rC Zk"'x,]# J "yO\Y 3_~V(a 杂项帐户sundry account
@D^y<7( ]C3{ _?= 1T!b#x4 #Z)e]4{!l 详细帐单||明细表detail account
'}e_8FS zJ93EtlF jxL}tS{j C$SuFL(pb 呆帐bad account
'U.)f@L#w *?Nrx=O*
57* z0< f)l:^/WP+ 会计项目title of account
A&jkc ' *BH*
0#<q]M?hW )."_i64 会计薄||帐薄account-book
gPh; [5e}A& q,F\8M\$ Xt^ldW 营业报告书||损益计算表account of budiness||business report
%B}Q .' 5,})x]'x -;20|US)u Zy|B~.@<j 借贷细帐||交验帐account rendered
\ ,ARYwd E^rKS&P #3>o^cN~8k LQ`s> q 明细帐account stated
8om6wALXB @X+
m,u SE.r 'J0 :JH#*5%gQ: 与…银行开立一户头to open an account with
.T
6NMIp* zsFzF`[k #<s6L"Z- B(7oHj.i2 与…银行建立交易to keep account with
GPz0qK r/}q=J. px8988X 3)88B"E 继续记帐to keep account
83K)j"!<X 0^$
L{V H )hO/1m WHeyE3}p 与…有交易to have an account with
k#uSH
eq7f
I{tY;b'w
rR]U Ff 7aRtw:PQn 作成会计帐||有往来帐项to make out an account with
nF>41 K
?!^ow5"8 5xC4lT/U |a4cER.'2^ 清算||清理债务to make up an account
J9eOBom8e< JJ_b{ao< |eykb?j` ~k\Dde 清洁帐目||与…停止交易to close ones account with
3.+TM]RYN 86Hg?!<i. s|F}Abx,^ ${m;x: ' 结帐to close an account
SW5V:|/ Gu+9R> 8C]K36q '
L?e)u. 清理未付款to ask an account||to demand an account
fh_+M"Y0` |y9(qcKn$ m%m<-.'- 9$[6\jMh 结清差额to balance the account with
Ak3cE_*Y/ _PT5 TOapq9B] 6&|hpp#[ 清算to settle an account||to liquidate an account||to square an account
p0*qv
"lA $mxm?7ZVR bGw56s'R5~ Hb}O/G$a* 审查帐目||监查帐目to audit an account
F!7dGa$ /2^"c+/'p !LI6_Oq Z$?(~ln 检查帐目to examine an account
Gyx4}pV .3
>"qv ')N[)&&Q{ `%QXaKO- 转入A的帐户to charge the amount to As account
Q^\m@7O
: "I)/|x\G* fGZ56eH: H9;0$Y(e- 以计帐方式付款to pay on account
v[;R(pt? Fn>KdoByN tGE=!qk /RVwhA+c 代理某人||为某人on ones account||on account of one
Pi+pQFz5 cWtuI(. [Ef6@ CvhVV"n 为自己计算||独立帐目on ones own account
Q":,oZ2 r>: ~!o* a\m_Q{: 6am
g*=] 由某人收益并负风险on ones account and risk||for ones account and risk
6ChFsteGFr U$yy7}g GCf,Gfmr (E;+E\E 由某人负担for ones account||for account of one
;
b{yu| L4DT*(;!E @E 8P>kq {V,aCr 按某人指示||列入某人帐户by order and for account of one
[Dhqy
jq BLN|QaZ 3Fb9\2<H Y5CDdn 列入5月份帐目for May account
C@`rg ILc 1=Z!ZY}}e z$gtGrU .k:heN2-x 编入某中帐项下to pass to the account of||to place to the account of
2FR+Z3&z WNY:HH X=+|(A,BdY jme`Tyd 寄出清算书to send in an account||to send in render an account
#x qiGK [#=IKsO'R6 2HUw^ *3 Ul_5"3ze 支票薄cheque book
e2e!"kEF cJMi`PQ
; i;rcgd h ;@c%Vm 支票陈票人cheque drawer
?K+q~DzNSD 3eg6 CdT E!'6vDVC: Sn
S$5o 持票人cheque holder
yR?./M! |1GOm=GNK *`}
!{
Mb |kH.o= 不记名支票cheque to bearer||bearer cheque
@@j:z;^| (3Q$)0t IyI0|&r2A (\D E1q 记名支票||认人支票cheque to order
X% )~i[_DV ^,0Lr$+ Uks%Mo9on [YP{%1*RM 到期支票antedated cheque
$ay!'MK0d CY*o"@-o5) iciKjXJ: {,i-V57-h 未到期支票postdated cheque
_p>F43%p Nc&J%a ,]:Gn5~ DuNindo8 保付支票certified cheque
e!PB3I NXQ=8o9,9 =&6sU{j* 8\"Gs
z 未获兑现支票,退票returned cheque
81"` B2 Cdy,8* HCsd$M;Hbv AT)b/ycC 横线支票crossed cheque
cF4,dnI Hdg
Ny \ 7nNNc[d*= JO`r)_ 普通横线general crossing
V3#ms0 ~|9VVeE :_y!p (BFwE@1" 特别横线special crossing
&e6UEG UOsK(mB 0
zK{)HZ rrr_{d/
空白支票blank cheque
SkMFJ?J/ ]
+46r!r| x&*f5Y9hCi 8q%y(e 失效支票,过期支票stale cheque
70GBf" L-}J=n\ J,:&U
wkv l_/(J)|a 普通支票open cheque
FLs$
oz>2P.7 u -P !2vT .=9WY_@SZ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/W)A[jR ;xe.0j0h I-Z|FKh_C A$r$g\5+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
hiBsksZRnk Lj(cCtb) =$Mf:F@ # H
w(w 支票换现金||兑现to cash a cheque
C<AW)|r_ RSe4lw |bz%SB *s*Y uY%y 清理票款to clear a cheque
,bXZ<RY
$ F^'$%XK V 7M~sol[* / n_s"[I4 保证兑现to certify a cheque
z,4mg6gt <|4$TH^t <BED&j!qvP S@qR~_>a 填写支票数额to fill up a cheque
fE+zA)KX '"fJA/O ?' .AeoE- R`cP%7K 支票上划线to cross a cheque
N"G aQ +ZM,E8 &K\80wGK /W$i8g 开发支票to make out a cheque
WN+i 3hC
WA8<:#{e /7 Tm2Vj8 uy's eJ 签发支票,开立支票to draw a cheque||to issue a cheque
R,G*]/r` 0SQr%:zG 6sSwSS 7Hr_ZwO/^ 透支支票to overdraw a cheque
u1$6:"2@5k N!7}B :rUMmO - )Xjn: 背书支票to endorse a cheque
&\N>N7/1 b&+zAt. ]a4U\yr CpO_p%P 请付票款||清付票款to pay a cheque||to honour a cheque
9p qsr~ FKTF?4+\U /ooGyF &rBe -52 支票退票to dishonour a cheque
Wr%ov6: Kd`(^ P>C'?'Q7 e~SK*vR%] 拒付支票to refuse a cheque
fz=?QEG yov~'S9 "
Gp[.=.z? e{5?+6KH 拒付支票to stop payment of a cheque
cjEqN8 $+'H000x I_ mus
<sE Cf=H~&`Z 提示要求付款to present for payment
,Y/B49 {R!yw`#^B wQ/* f9 1.cP3kl 见票即付持票人payable to bearer
"l56?@- x v_!6S|
R@\}iyM a:)FWdp?9 支付指定人payable to order
7y
'"
:1 jmID@37t g#J aw|N X&pYLm72; 已过期||无效out of date||stale
,-#MEr &:&89<C'
e^Zm09J N-M.O:p 请给出票人R/D||refer to drawer
kh
W. qH}8TC E5&Z={ r)iEtT!p* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
KNx/1lf fCr2'+O"b tK%ie\ %":3xj'EEI 文字与数字不一致words and figures differ
/MF
7ZvN. qT$k%( UX)GA[WI z'q~%1t 支票
:jiuu@<
RV~fml9c 时间已过account closed
IOl_J>D]F fu"cX; TEC^|U`G 1B~O!']N< 更改处应加盖印章alterations require initials
i HD!v7d7 FU3K?A
B P1eSx#3bR u\*9\G RQ,#TbAe
$Ll9ak} 时间已过effects not cleared
3oCI1>k ipv5JD[ +U
oNJ pDR~SxBXr 停止付款payment stopped
W0gS>L_ {*yvvb
*2/Jg'de 54_}9_g 支票毁损cheque mutilated
s6 yvq#: ],]Rv#` %B%_[<B KL&/Yt 汇款||寄钱to remit||to send money
s@\3|e5g Lw>B:3e PIri|ZS S<nF>JRJa 寄票供取款||支票支付to send a cheque for payment
nrl?<4_ *S;}&VAZ kKyU?/aj A,~3oQV 寄款人a remitter
fs!dI V[tebv! "
DW ~E\Y hi8q?4jE 收款人a remittee
:U?g']`Z## P6gkbtg [3Q0KCZ0( 4S_f2P2J 国外汇票foreign Bill
{T4_Xn -I !M~:
#k A({czHLhN5 `d_T3^ayu 国内汇票inland Bill
t!?`2Z5 <XeDJ8
' k1B
](@xt gT)(RS`_
) 跟单汇票documentary bill
`^)`J w S K"!rj.Da @M'k/jl 空头汇票accommodation bill
#
&v4c 6N@=
*0kh- ?{J1&;j* v`S5[{6 原始汇票original bill
TK5$-6k 7Jb&~{DVk {Ydhplg{ ~>:JwTy 改写||换新票据renewed bill
D2ggFxqe Q7+WV`& 7?fgcb3 Q6
*n'6 即期汇票sight bill||bill on demand
) 57'<
RZz?_1' )q$[uS_1[ fk}Raej g …days after date||…days after date…日后付款
c^|8qvS$ e@hPb$7 BValU yCjc5d|tT …months after date||…months after date…月后付款
uI,*&bP i;HXz`vT7 /E6)>y66 UN?tn}`! 见票后…日付款…days after sight||…days sight
nDkG}JkB! Trirb'qO >\JPX /M5.Z~|/ 见票后…月付款…months after sight||…months sight
kHK<~srB U`*we43 LNL}R[1( /IirTmFK 同组票据set of bills
)QAYjW!Z IQBL;=.J. l&H-<Z.8m Yyk~!G/@ 单张汇票sola of exchange||sole of exchange
% 3#g- [)`*k#.= b8a(.}8* #o&T$D5 远期汇票usance bill||bill at usance
Nr@,In|JS (0`rfYv5.R QmBHD;Gf MK
tI3vi? 长期汇票long bill
8z93ETv7` 1=]#=)+ wW TuEM Z{3=.z{&^= 短期汇票short bill
-Ua5anz
B /8Lb_QH{
iu{y.}?
H8HH) ^ 逾期汇票overdue bill
6~ET@"0uK 0o/;cBH
o=VZ7] F]OWqUV 宽限日期days of grace
6X ]I`e [<+T@"y &'\-M6GW s\'t=}0q 电汇telegraphic transfer (T.T)
",YNphjAn K*~xy bA o5],c9R9b n(A;:)W{ 邮汇postal order||postal note (Am.)||post office order||money order
covCa )kf i@{b+5$ V^(W)\ "P5,p"k:) 本票promissory note (P/N)
YloE4PAY7 aeMj4|{\ S?DMeZ{
: OfLj 4H6Q 押汇负责书||押汇保证书letter of hypothecation
/p-k'387 _bh$
t xqT} 9, 9'X
"a 副保||抵押品||付属担保物collateral security
T&dc)t`o NrcV%-+u% =
CXX.%N ^g'uR@uU 担保书trust receipt||letter of indemnity
m%U=:u7#M `34+~;;Jh TPJuS)TU9 B_!S\?}$ 承兑||认付acceptance
*<9M|H~ o/U}G,|G +MS*YpPW 0Dd8c\J 单张承兑general acceptance
z#5qI',L (>Sy, $jC+oYXj dn5t7D^x 有条件承兑qualified acceptance
Nj;(QhYZ Mt4`~`6 'fb&3 Ornm3%p+e 附条件认付conditional acceptance
jJ>I*'w 7vqE@;:dt 5"#xbvRS0H
X/!Y mV! 部分认付partial acceptance
?r0>HvUf!l