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。
)eVDp,.^ 会计报表statement of account
A&|(% MkIO0&0O ~V)VGGOL$v 1 jd=R7
往来帐目account current
,}$x'8v jF2GHyB i}12mjF 5 s2}nIe 现在往来帐||存款额current accout
Y
.X-8 vG=$UUh@~ ]$%4;o4O
\% Ih 6 销货帐account sales
8c'-eT" K":tr~V; 9S`b7U=P $XzlW=3y 共同计算帐项joint account
G\+MT(&5 <cd%n-
Cl){sP=8W &^<T/PiR 未决帐项outstanding account
@g` ,'r tWy<9TF hndRgCo Al;oI3 贷方帐项credit account||creditor account
]t0S_UH$ T[II;[EiE U-N/Z\QD H%jIjf 借方帐项debit account||debtor account
}Bg<Fm "+C\f) --hnv/AjI |I<-x)joIK 应付帐||应付未付帐account payable
n Fn`>kQ Jm^jz Z1}zf(JU AMiFsgBj 应收帐||应收未收帐account receivable
|1 6v4 R !S}Au Mw pIjVJ9+j &xT~;R^ 新交易||新帐new account
BFRSYwPr fXQRsL8
] [l{eJ/W b,sc 未决帐||老帐old account
T`G"2|ISS OlFn<:V K {it
eC YCdxU1V 现金帐cash account
sM_e_e vG} oo cC]1D*Bn WHT%m|yn 流水帐running account
2$UR"P _ h-X-s Y ':dHYvP/UX p-Btbhv 暂记帐||未定帐suspense account
J4X35H=Z BS.6d}G4 Wuz~$SU 9jO+ew 过期帐||延滞帐overdue account||pastdue account
{<n)zLy
,6L>f.V^(U
k"c_x*f e8v=n@0 杂项帐户sundry account
s]>%_(5 vRs5-T hgltD8, jXR+>=_ 详细帐单||明细表detail account
4Fq}*QJ- #+\G-
=- K@lV P!z *RM'0[1F4 呆帐bad account
3!W&J '+wTrW m~j z w9r0bG RMXj)~4. 会计项目title of account
xx8na8 aQFHB! E]Q)pZ{Jb 0rUf'S
?K 会计薄||帐薄account-book
*
vD<6qf aoS1Yt'@ .IU+4ENSy4 `Mg
"!n` 营业报告书||损益计算表account of budiness||business report
U4JN,`p{ ?YO%]mTP 8EA?'~" IF1}}[Ht 借贷细帐||交验帐account rendered
H2vEFn V *Yw6UCO AtI,&S#{ .VT,,0 明细帐account stated
`314.a6S Y`uCDfcQ {{\HU0g>& aT #|mk=\ 与…银行开立一户头to open an account with
6~LpBlb yM@cml6Ox I4'j_X
t e`^j_VnEH 与…银行建立交易to keep account with
4NIfQYC. |*i-Q @
D da@
.J9 tP-c>|cz 继续记帐to keep account
f`e.c_n( g:yK/1@Hk} z?xd\x ;f
Gi5=- 与…有交易to have an account with
VbjW$? 2Z~ofrj 9tO_hhEQ@ 2 6A#X 作成会计帐||有往来帐项to make out an account with
ZUycJ-[ 4p.O<f;A8 al/~
KMV!Hqkk 清算||清理债务to make up an account
?AE%N.rnsi F<[8!^l(z G`jhzG x/~M=][tN 清洁帐目||与…停止交易to close ones account with
m\yO/9{h1 K4"as9oFP XJ"9D#"a> 6c :$[owC 结帐to close an account
-SQYr AO6;aT @u
^Ib33 rk|6!kry 清理未付款to ask an account||to demand an account
Ts\7)6|F 4/b#$o<I? H\T
h4teE hjE9[{K 结清差额to balance the account with
LHps2, 7Do)++t 8Bhng;jX L@wnzt 清算to settle an account||to liquidate an account||to square an account
JsV#: 7j+.H/2 pmC@ fB /bWV`* 审查帐目||监查帐目to audit an account
IX}l)t[:( E]
[DVY 4{|lzo'& IH5thL@D 检查帐目to examine an account
bWqGypq4 &("?6%GC m +gVGK
gI]Vyg<{d 转入A的帐户to charge the amount to As account
M`(xAVl *jYwcW"R{z
6?6
u R~`Y6>o~9: 以计帐方式付款to pay on account
[f'7/w+ , Le_PJY) z, OMR`W ZrTq)BZ 代理某人||为某人on ones account||on account of one
\sk,3b-&' ;j$84o{ f:TW< eu#| | 为自己计算||独立帐目on ones own account
_?
{2{^v pH4i6B*5 dgO2fI !o`al` q' 由某人收益并负风险on ones account and risk||for ones account and risk
:A[ Gtc(_ sI
yLW eA!aUu A
s"'KR 由某人负担for ones account||for account of one
Qwb@3{ z
>pq<}R6 TqWvHZX
{vaq,2_w 按某人指示||列入某人帐户by order and for account of one
&?~> I[^~
3LEN~N}
CSs3l %hXa5}JL 列入5月份帐目for May account
e@6}?q; IRpCbTIXK NWKD:{ P?bdjU#_n` 编入某中帐项下to pass to the account of||to place to the account of
zNBG;\W j*CnnM#n L|c01 oL<^m?-u 寄出清算书to send in an account||to send in render an account
ztu N0}' .9`.\v6R Lg'z%pi z8gp<5= 支票薄cheque book
WhkE&7Gk EB)0 iQ f5'+F-`N NWTsL OIm 支票陈票人cheque drawer
-`rz[";n aa$+( ]Fa VKC~3 `LNRl'Zm 持票人cheque holder
}APf^Ry u\6:Txqq r l!c\ W4Zi?@L>' 不记名支票cheque to bearer||bearer cheque
^G5_d"Gr yXlzImPn `2GHB@S"k *`|F?wF 记名支票||认人支票cheque to order
:c
c#e&BO ,;UVQwY s$m
cIMqs '#^ONn STn 到期支票antedated cheque
"MlY G6 ,*Sj7qb# T'FRnC^~ FLi)EgZXt 未到期支票postdated cheque
B1 'Ds BsRxD9r Fz-Bd*uS !MoGdI-<r[ 保付支票certified cheque
\
VJ3
]5B5J )|3?7?X *V5R[ 未获兑现支票,退票returned cheque
|_Z(}%
<o $:SHZe |6$6Za]: *uNa(yd 横线支票crossed cheque
1Qv5m^>vj h8Kri}z; M ,LX] _z~|*7@ 普通横线general crossing
tyNT1F{ mm'
Pe4* :,% vAI L3,p8-d9Z 特别横线special crossing
(;V6L{Rf> d_]zX;_ 3
rV)JA K'Wg_ihA 空白支票blank cheque
`q".P]wtKN l>Z"y\l= c&J,O1){\ N
vQN 失效支票,过期支票stale cheque
>d&B: 8 YsDE_
C65(
m ilHZx2k 普通支票open cheque
txw:m*(% LW
8LD|@ FQ26(. iG^o@*}a 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Z~[ c65Nlu .k|8nNj 2r]80sWY N*gnwrP{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
'
cR||VX tI ~.3+F !8(:
G6Ne DKp+ nq$ 支票换现金||兑现to cash a cheque
pa*bqPi JmjqA Dex .Cwgl Q30AaG}f 清理票款to clear a cheque
O4dJ> O
hRHqG ?A+-k4l aEM2xrhy, 保证兑现to certify a cheque
4}E|CD/pZ t2uX+1F Q}C)az 3copJS 填写支票数额to fill up a cheque
pyJY]"UHVE >Z r f}H 7u73v+9qn: xkV
(E!O 支票上划线to cross a cheque
x ]{
}y_ I7,5ID4pn ammlUWl %/iD@2r 开发支票to make out a cheque
f9ux+XQk9 iq*]CF |mvY=t
% |C"(
K-do 签发支票,开立支票to draw a cheque||to issue a cheque
(dmLEt m[n=t5~ tqbY
rF
) 4@19_+3 透支支票to overdraw a cheque
89hV{^ ?"04u*u3 L8R{W0Zr>!
F#NuZ'U 背书支票to endorse a cheque
o?5m^S14[1 c@f?0|66M &GYnGrw?@ rZ`+g7&^Fh 请付票款||清付票款to pay a cheque||to honour a cheque
ETZE.a w]1hoYuV 69< <pm,m m-?hHdO 支票退票to dishonour a cheque
<OgwA$abl% Ql>bsr} %[S-"k &FrUj>i 拒付支票to refuse a cheque
|Yb]@9>vn oD<aWZ"Z *{y({J ;Qn)~b~ 拒付支票to stop payment of a cheque
m4\e`nl BN7]u5\7 &6="r} ( fNG51h! 提示要求付款to present for payment
Dxvizd>VU aFw \w>*^ 6&* z okm
}%#| 见票即付持票人payable to bearer
_p*a`,tK 3ch
<a0 ,F%2'W L`3;9rO 支付指定人payable to order
c,j[ix s@02?+/ WU$l@:Yo E4N/or 已过期||无效out of date||stale
iWGn4p' G22{',#r8 l"zwH D?.H|% 请给出票人R/D||refer to drawer
6L<Y "%I<yUP]U ]A=yj@o$xN w%1-_;.aU6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
O\J{4EB@. N?EeT}m _ d%Ls'[Y^_0 6%^A6
U 文字与数字不一致words and figures differ
<EKTFHJ!
1SF8D`3 +R8G*2 ^>/~MCyM. 支票
ZS<`.L6B3
&j
}:8Tst 时间已过account closed
cY^'Cj icK$W2<8mg K+\2cf?bU 6Vgxfic 更改处应加盖印章alterations require initials
Na>w~ b+`qGJrej ]T<tkvcI 5<XWbGW 0Ke2%+yqJ
mY[*(a 时间已过effects not cleared
S2jn pf} +'/C(5y)0X 3a?|}zr4 ]f~!Qk!I7r 停止付款payment stopped
)DGJr/)
x7xMSy 704_ehrlE d@%PTSX
支票毁损cheque mutilated
cT5BBR NTo[di\_ /_X`i[ bcgXpP 汇款||寄钱to remit||to send money
LAFxeo Q@1SqK#-DQ Jcy+(7lE) q/^?rd 寄票供取款||支票支付to send a cheque for payment
Ic
zMf% M._;3_)%/ 9;Q|"
T E
unmc 寄款人a remitter
|xF!3GGms OZ33w-X< Y2IMHNtH w^9< I] 收款人a remittee
{FX]1: u#y#(1
= <#wVQ\0C zGdYk-H3TH 国外汇票foreign Bill
0(>3L : h=qT@)h1> 5 B t~tt jgiS/oW
国内汇票inland Bill
+eO>> ~Z T^F83
Py< z9!OzGtIR CH#K0hi 跟单汇票documentary bill
G`;\"9t5h ]j!pK4 l3*GQ~m7 :`4F0 空头汇票accommodation bill
~MP |L?my Dlpmm2 yh/JHo; ^ir)z@P?V 原始汇票original bill
M.xZU\'ty h$}PQ %ZcS"/gf (S4HU_,88 改写||换新票据renewed bill
@lq)L ExQ\qp3 CiGXyhh C_'EO<w$ 即期汇票sight bill||bill on demand
xHqF_10S# B;S'l|-? ( et W4p lSBR(a<\y …days after date||…days after date…日后付款
sgDSl@lB 4"H*hKp m"-kkH{I {bADMj1 …months after date||…months after date…月后付款
PU[<sr#, ^_i)XdPU Aix6O=K6 97UOH 见票后…日付款…days after sight||…days sight
^{{a
v?h }O>4XFj j!y9E~Zz 1C<d^D_!p 见票后…月付款…months after sight||…months sight
8{QCW{K .k-6LR -`DYDIr I`*5z;Q!%@ 同组票据set of bills
4'=Q:o*w` uI9*D) Kc95yt 6PYm?i=p? 单张汇票sola of exchange||sole of exchange
G0|}s&$yL FZO&r60$E NuSdN>8ll P3]K'*Dyd 远期汇票usance bill||bill at usance
j7MUA#6$ j
dLu\=@z h=,hYz?] !mTq6H12 ! 长期汇票long bill
BC/5 bA bhGRD{= RRPPojKZ >Oj$Dn= 短期汇票short bill
9 " t;6 4r`
I) s+v9H10R [5p 3:D 逾期汇票overdue bill
)DhE~ `kxC#
&HO MH#"dGGu A_\Jb}J1< 宽限日期days of grace
wn?oHz* #^r-D[/m ;Z"MO@9: Tx~w(A4: 电汇telegraphic transfer (T.T)
@'}2xw[eU =.;ib6M C4$P#DZT^ S*=^I2; 邮汇postal order||postal note (Am.)||post office order||money order
l^ay*H O|+ZEBP >qB`03> 0RtZTCGO 本票promissory note (P/N)
\XmplG: ,hu@V\SKv o-Dfud@ &gruYZGK 押汇负责书||押汇保证书letter of hypothecation
%6 Av1cv ]T'8O` :0Jn`Ds4o jvsSP?]n 副保||抵押品||付属担保物collateral security
MymsDdQ] ]o]`X$n i_Q1\_m ! p@%Pdx 担保书trust receipt||letter of indemnity
lAM)X&}0 7Z`4Kdh . Z2m^yRQ( esA^-$ 承兑||认付acceptance
Z(
c
SM rhQ+ylt8I { 22ey`@`h PvV\b<Pe+ 单张承兑general acceptance
<Tjhj* _g/d/{-{Q Bj2iYk_cLa )cRHt: 有条件承兑qualified acceptance
YToG'#qs zeQ~'ao< N*|EfI|X {'A
15 附条件认付conditional acceptance
NpZ'pBl )e PQxx Bf00&PE; d!: /n 部分认付partial acceptance
Zy3F%]V0