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。
/$N~O1"0) 会计报表statement of account
5~sx:0; |R/.r_x,V? "Ml
&[Oge bizTd 往来帐目account current
T'
-FV /\s}uSW [%A4]QzWh g9fq5E<G 现在往来帐||存款额current accout
6R;3%-D 7xo4-fIuT Ty(@+M~- D#A~Nbc 销货帐account sales
6M.;@t,Y I&|f'pn^< Uh1NO&i.W YZ$ZcfXDW 共同计算帐项joint account
p{dwZ_gl
N/QiI.V6 W/ay.I %?C8mA'w 未决帐项outstanding account
abNV4 ,
M r`S< A; xda;
K~w %#L]]-% 贷方帐项credit account||creditor account
_96~rel_P |WryBzZ>on DHC+C4 %h"z0@+ 借方帐项debit account||debtor account
y4:H3Sk 1' v5/ nz1'? _5
#3=P4FUz. 应付帐||应付未付帐account payable
5l-mW0,MK )py{\r9X }ov&.,vQ }U w&Ny 应收帐||应收未收帐account receivable
jDM
w2#< bOp54WI-g dBV7Te4L qH,l#I\
CG 新交易||新帐new account
u}bf-;R /%aiEhL JPM))4YDR H=g.34 未决帐||老帐old account
^04Q %, 'D1A}X ;< )~Y- ^taBG3P 现金帐cash account
CRve.e8J raVA?|'g~ RC|!+
TD I
V%VU 流水帐running account
vKwQXR~C %n%xR%| kPBV6
+d~ |wEN`#.;b 暂记帐||未定帐suspense account
@4(k( ;Yfv!\^ | C9DJO:f.2y "N:XzG 过期帐||延滞帐overdue account||pastdue account
F;lI+^}} /WV7gO&L1 kc'pN&]r: @pI5lh 杂项帐户sundry account
`dMqe\o%! *rZ^^`4R oBq 49u1 3($"q]Y 详细帐单||明细表detail account
@UBjq%z bb42v7? Og
t]_ C.^Ven 呆帐bad account
.O*bILU &Lt[WT$ 22<0DhJ KD1=Y8
0P 会计项目title of account
v]%WH~> @ ''GPL@ c(co\A.]:6 Bx"7%[ 会计薄||帐薄account-book
fW`&'! $I#q 04%S+y.6&Y
p2J|Hl| 营业报告书||损益计算表account of budiness||business report
#zrTY9m7 p_ Fy>j ~A<H9Bw
-S,ln 借贷细帐||交验帐account rendered
;
UiwH z|?R/Gf8 +9O5KI?
P $qF0ltUQ 明细帐account stated
bi ozZ Et"?8\"n7 ,y9iKkg ;TcvA 与…银行开立一户头to open an account with
!|2VWI} ]Ni$.@Hu$ Hv]7e| r[.>P$U
与…银行建立交易to keep account with
P3
c\S[F
wdzOFDA ]fnnZ #QvMVy 继续记帐to keep account
wiOgyMdx :RSz4 VN4yn| f/ &`Y!;@K9W# 与…有交易to have an account with
Vh3Ijn E6Rz@"^XV IdIrI VHOfaCE 作成会计帐||有往来帐项to make out an account with
%or,{mmiM: TGuiNobD k^$+n_
=k3!RW' 清算||清理债务to make up an account
o01kYBD Sj'ht= _$<
Gyz* oHM
] 清洁帐目||与…停止交易to close ones account with
>Sa*`q3J W$JebW<z( )Fd
HV;K UE _fpq 结帐to close an account
M)?dEgU}M )f+U~4G& 6,1b=2G .*=]gZ$IE 清理未付款to ask an account||to demand an account
o
sbHs$C 2)?(R;$, C0.'_
[LT^sb 结清差额to balance the account with
^n#1<K[E d;tkJ2@NO 8 9{HJ9} yTE%hHH]&[ 清算to settle an account||to liquidate an account||to square an account
e{({|V ' `&M{cfp_ O<9~Kgd8h =9L
$L|W 审查帐目||监查帐目to audit an account
@Un/c:n M"q[ p f#%JSV"7 PYB+FcR6?n 检查帐目to examine an account
C2]Kc{4 HDM<w+ZxX :&}odx!-!C l>lW]W 转入A的帐户to charge the amount to As account
ArLvz5WV gOT+%Ab{_ nGZX7Fx5 F}Mhs17!| 以计帐方式付款to pay on account
7
RU}FE p\wJD1s JnD{J`: |6biq8|$3V 代理某人||为某人on ones account||on account of one
N)R[6u} PZ:u_*Vu` /4=-b_2Y~ 0X..e$ ' 为自己计算||独立帐目on ones own account
u#W5`sl -9P2`XQ^ 6XEZ4QP} WV;=@v 由某人收益并负风险on ones account and risk||for ones account and risk
O(2cWQ X{Yw+F,j [}nK"4T"Ri hRaf# 由某人负担for ones account||for account of one
nR
\'[~+ Mro4`GL J}spiVM 5G}6;U Y 按某人指示||列入某人帐户by order and for account of one
5`^o1nGO' OL59e%
X iY[+Ywh ;'T{li2 列入5月份帐目for May account
g]mtFrP FD7H@L5 TmRxKrRs 9V1cdb~?"T 编入某中帐项下to pass to the account of||to place to the account of
+%J\y^09kr
4YG/`P *xRc *
:0 ~yJ4qp- 寄出清算书to send in an account||to send in render an account
zbw7U'jk l'4AF|
p yT /EHmJ r2*<\ax 支票薄cheque book
4Wel[] ?4t-
caK^u 2f, B$-# u
.|~
支票陈票人cheque drawer
~m=EM; Lf}8qB#Y ;~ 4k7Uz ^~ =9 持票人cheque holder
;#?M)o:q my^ak*N ( `' 8Ww JXQPT 不记名支票cheque to bearer||bearer cheque
-mNQ;zI1 dZ2%S''\ :1fagaPg =6nD0i9+ 记名支票||认人支票cheque to order
@98;VWY\ =6 %|?5G 54p tP
@Z(rgF{{ 到期支票antedated cheque
[5ethM
w*LbH]l<- tn<6:@T
vS;'}N 未到期支票postdated cheque
wvc>0?t' {XY3Xo q|#MB7e/ _+QwREP 保付支票certified cheque
E{^^^"z P 4Kp L>'Q= a<Uqyilm q=c/B(II! 未获兑现支票,退票returned cheque
Ueyw;Y =V $j6 =G>(~+EA d+2daKi 横线支票crossed cheque
I@Z)<5Zf 90:K#nW; )^; DGzG vE\lp8j+ 普通横线general crossing
D!FaE N `| 9K u NrJzVGeS
WR.x&m> 特别横线special crossing
rg&+ pG yRX_; |HbEk[?^s `.BR=['O 空白支票blank cheque
\KM|f9-b (aKZ5>>cN Ti= 3y497S ?ApRJm:T 失效支票,过期支票stale cheque
T0|H9>M uEd,rEB> >Q2). E HhSjR%6HY; 普通支票open cheque
=HE
m) n6f3H\/P& 4#rAm"H Eb@MfL 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
kV)'a P^IY:
-s *BOBH;s +WF.wP?y 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
B=zMYi Pz473d ^
}#f() @>O&Cpt 支票换现金||兑现to cash a cheque
M\UWWb&%\ a!t
V6H
KOSyh<& 3%IWGmye4 清理票款to clear a cheque
<-)9>c:k Ak=UtDN[ Fk$@Yy+}e 0xBY(#;Q 保证兑现to certify a cheque
tA
qs2 &%e"9v2` {wu!6\:<?? i QqbzOY 填写支票数额to fill up a cheque
$FCw$ +w s/S+ ec3 C4_t_N T 46{*( 支票上划线to cross a cheque
*|'}v[{v^9 +"=~o5k3Q {Gkn_h-^ Ihef$, 开发支票to make out a cheque
Mf7E72{D }#YQg0( r,nn~ [+DNM
2A 签发支票,开立支票to draw a cheque||to issue a cheque
Wf1-"Q 4~WlP,,M ):E'`ZP!F @7|
)RSBQz 透支支票to overdraw a cheque
'%O\E{h r %xB8e9 qS82/e)7 DZAH"sb 背书支票to endorse a cheque
}2xb&6g~o Prt
#L8 2$Y3[$ ^z?=?%{ 请付票款||清付票款to pay a cheque||to honour a cheque
!L$oAqW 9jjL9f_3 fW[.r== Kf .Bijc G 支票退票to dishonour a cheque
tQnJS2V"{u bgXc_>T6_y {q2<KRU2+# }'_ :XKLj 拒付支票to refuse a cheque
9;:7e*x]lc G[B*TM6$ @f'
AWeJ2 Ko}7$2^ 拒付支票to stop payment of a cheque
?(M\
:`G' C9+Dw#-fV +{bh Cj=J;^vf 提示要求付款to present for payment
C$0ITw &:,fb]p :if5z2PE/ )xbqQW7%0+ 见票即付持票人payable to bearer
,|>nF;.Y 3~8AcX@ C890+(D~ /3;=xZq 支付指定人payable to order
PE +qYCpP9 a\|X^%2g \ !6t q .)^B@}_ 已过期||无效out of date||stale
gGD]t;<u _4A&%> @~Rk^/0 F.&*D~f 请给出票人R/D||refer to drawer
aGe \.A= QTJrJD T)*l' g' m./*LXU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
!DCVoc]pV f61]`@Bk Ez wF`3RjK | eK,Td% 文字与数字不一致words and figures differ
Y-?51g [u `jt(DKB+J a:wJ/ p H==X0 支票
:K5V/-[|V1
rUhWZta 时间已过account closed
],WwqD= 1Z=;Uy\ _p?I{1O 6YB-}>? 更改处应加盖印章alterations require initials
4_Tb)?L+: Gf!t< =T _y.mpX& d;IJ0xB+by iOE9FW|e
lb=2*dFJ1 时间已过effects not cleared
4ZSfz#
<[z UEk|8yq $=X!nQ& Z| dICnB:SSB 停止付款payment stopped
QLxXp g5?r9e pvK \fSr $v2S;UB v* 支票毁损cheque mutilated
_
+u sn. |8b$x| B jLpgWt`8)E "@F*$JGT y 汇款||寄钱to remit||to send money
U!3uaz' w`w `q' :"h
Pg]' 0EF,uRb 寄票供取款||支票支付to send a cheque for payment
:C}KI) OpbszSl"y i|::vl _S[Rvb1e 寄款人a remitter
_CYmG"mY 0YgFjd
5 g0[<9.ke j@!BOL~? 收款人a remittee
D"1vw<Ak _Y:
Ja0, m7bn%j-{$f )4 VLm 国外汇票foreign Bill
i:NJ>b Z)b)v t\E-6u !ds"88:5^ 国内汇票inland Bill
6jQ&dN{=qB &z1| Hj-<{#, wjw<@A9 跟单汇票documentary bill
_AsHw /;]B1T7 iLI.e rm UGezo3} 空头汇票accommodation bill
-O5(% E:LQ! %<bG%V( n8y ,{| 原始汇票original bill
O_%PBgcJr NC[GtAPD3 Sj=69>m]5
K[3D{= 改写||换新票据renewed bill
2rE~V.)% #E~WVTOw
e-duZ o Lb
mB([p 即期汇票sight bill||bill on demand
R)DNFc: /d]V{I~6 MSm`4lw xs83S.fHg …days after date||…days after date…日后付款
G\aLg c<t3y7 |
9\7x
T r&l*.C* …months after date||…months after date…月后付款
f 7QUZb\ 6XxG1]84 Kr}M>hF+| wDC/w[4: 见票后…日付款…days after sight||…days sight
#Ot*jb1 %?9r (& ^Hhw(@`qf zL!~,B8C 见票后…月付款…months after sight||…months sight
yPxG`w' +68K[s,FD 4>wIF }\ F~rYjAFTi 同组票据set of bills
G*wW&R) Z!=Pc$? meVVRFQ2+ >7Sl(
UY- 单张汇票sola of exchange||sole of exchange
:,z3:PL EwBN+v;) SAxa7B/U2 cPBy(5^ 远期汇票usance bill||bill at usance
22|M{ O[(HE8E !7a^8
f/WM}Hpj 长期汇票long bill
-
$MC bZlLivi g!)
LhE |I^Jn@Mq: 短期汇票short bill
)PoI~km eYX_V6c pZJQKTCG zam0(^= 逾期汇票overdue bill
byj mH t~W4o8<w w wRT$-! ?OYwM?Uf 宽限日期days of grace
4bJ2<j bz@=zLBt ~TK^aM [
*a>{sO[ 电汇telegraphic transfer (T.T)
GTIfrqT &*:)5F5 cyP*QW[ yc4f\0B/ 邮汇postal order||postal note (Am.)||post office order||money order
Ac(irPrD Cy> +j{%! HNUR6H&Fta *]| JX& 本票promissory note (P/N)
.VEfd4+ni{ y^|3]G3 e^Wv*OD' -:p1gg& 押汇负责书||押汇保证书letter of hypothecation
Olh%"=*; l'lDzB+.* U)=Z&($T #2'&=?J1r 副保||抵押品||付属担保物collateral security
,) jB<` eV=sDx N$a-i iZUz6 担保书trust receipt||letter of indemnity
+/lj~5:y 3rdxXmx kc']g:*]Y Gz5@1CF 承兑||认付acceptance
G6F['g); 4^}PnU7z n.UM+2G Hwc8i"{9y\ 单张承兑general acceptance
oc%l
e2 &r%^wfp 1% %Tm" > 5:e1a?9 有条件承兑qualified acceptance
V+ ~2q= G.ARu-2's I[IQFka} R*G>)YH 附条件认付conditional acceptance
rL/7wa M@[gT?mv1 zVLi D)cwttH 部分认付partial acceptance
< io8
b|A