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。
~p\n&{P0 会计报表statement of account
E?cZbn*>` 1q]&7R 7TpRCq# 1Cv#nhmp 往来帐目account current
T9?54r p,;mYm s LWD#a~
e #M iaX 现在往来帐||存款额current accout
M&f#wQ `eC+% O
036[96t,F \2>?6zs 销货帐account sales
5ITq?%{M Xu#:Fe}: /zT`Y=1 "r. . 共同计算帐项joint account
.,M;huRg `%=<R-/#7S .YR8v1Cp 'M N1A;IJ 未决帐项outstanding account
7Cy<mS +c) TDH Y)Tl< [;^,CD|P 贷方帐项credit account||creditor account
Ly>OLI0x_ 1TZPef^y Ri @`a NR3`M?Hjf 借方帐项debit account||debtor account
M{E{N K 6D/tK| [zh"x#AyI ;LQ9#M
? 应付帐||应付未付帐account payable
wa ky<w, 6/1$<!WH zCV7%,H~ ARWZ; GX 应收帐||应收未收帐account receivable
v{y{sA Y(r@v WYszk ,E bfdVED 新交易||新帐new account
;:OsSq& B+"g2Y OipqoI2 ;#/0b{XFj 未决帐||老帐old account
Mu2`ODe] }C,O g_q<ze v}[
dnG 现金帐cash account
W^3;F1 v>mn/a qSD9P ue i9m*g*"2 流水帐running account
4["&O=:d Vmi{X b]< GoE
'L o2uj =Gnx 暂记帐||未定帐suspense account
>NM\TLET~ vAi$[p*im Uyx&E?SlEq zoZH[a`H 过期帐||延滞帐overdue account||pastdue account
;t(f1rPyE (OmH~lSO. r;m`9,RW \#,t O%D 杂项帐户sundry account
I1"MPx{ Vrp[r *V@E yL1CZ_ gEJi[E@ 详细帐单||明细表detail account
@i%YNI5* G>z,#Xt R_kQPP
,1UZv>}S 呆帐bad account
A3{0q>CC lMifpK `<fh+* %y<]Yzv. 会计项目title of account
la^
DjHA$ Wa
'sZ# {9 PR()
_ ]axh*J3
`i 会计薄||帐薄account-book
B'weok
;#k-)m% +R.N%_ N "Wqy 营业报告书||损益计算表account of budiness||business report
vqNsZ 8|` Y+-xvx
: Is.WZYa -1r2 K 借贷细帐||交验帐account rendered
3,eIB( [L~@uAMw: ;<wS+4, acW'$@y9?N 明细帐account stated
_GoVx=t
rrBAQY|. zO=%J)-= U4,2 br
> 与…银行开立一户头to open an account with
xN0*8 ,|T7hTn= xN"Z1n7t Z)"61)
) 与…银行建立交易to keep account with
O#kq^C} my.`k' 6oL1_) q6q1\YB 继续记帐to keep account
Y}STF 1|Q
vN1? )Y]/^1h
x (lH,JX`$a 与…有交易to have an account with
MXvXVhCU >cR)?P/o k|E]YvnfG G*}F5.>8( 作成会计帐||有往来帐项to make out an account with
e [0w5)X
}
:?.># !.HnGb+ -_^c6!i 清算||清理债务to make up an account
P=8>c
'Q
_^t-9 HAB#pd9 "^CXY3v 清洁帐目||与…停止交易to close ones account with
mZvG|P$} RMXzU #`SD$; yJ2B3i@T4 结帐to close an account
E;(Rm>lB 6`H.%zM 5,KWprb )NW6?Pu" 清理未付款to ask an account||to demand an account
;h/pnmhP Qvoqx>2p5 ~oD8Rnf )@g;j> 结清差额to balance the account with
fnu"*5bE ~Gv#iRi> a
}nbo4jK X" R<J#4 清算to settle an account||to liquidate an account||to square an account
P\R27Jd h3G.EM:eG 7^e + ' [0AHM 审查帐目||监查帐目to audit an account
Qo0H iU2KEqCm ^HA
%q8| n -pb&-@Hul 检查帐目to examine an account
=[tSd)D,y c|~6Ie yX/";Oe
v90T{1+M|4 转入A的帐户to charge the amount to As account
}=}>9DSM h8 @ ,TC;{ $O5 30cd|
S? 以计帐方式付款to pay on account
MBr:?PE7 $0Yh!L ?\ JWO=!^ ra7uU* 代理某人||为某人on ones account||on account of one
?/#}ZZK^ 83ipf"]* e]>ori
8 ||B;o- 为自己计算||独立帐目on ones own account
Wsj=!Obc -p,x&h,p `iShJ
z96 YE+$H%Jl! 由某人收益并负风险on ones account and risk||for ones account and risk
]dPZ .r *JCQu0 8nNsrat CC >=UF 由某人负担for ones account||for account of one
(&\aA 0-}H 0Fr1Ku! ,d,\-x-+/ !^fa.I'mM 按某人指示||列入某人帐户by order and for account of one
xyHejE} R!x:
C!{ r4 dOK] 0 g=)J~1&p 列入5月份帐目for May account
!$qKb_#nC m>&HuHf B7*}c]^6/ L):qu 编入某中帐项下to pass to the account of||to place to the account of
j8 ,n7!G f
6=w3RS ?:rx1}:F BNGe
exs@ 寄出清算书to send in an account||to send in render an account
4jmK]. ,K9f_bv
p#d+>7 JN3cg
支票薄cheque book
5ua?I9fY =d;Vk N]/!mo? &%aXR A#+ 支票陈票人cheque drawer
mXWTm%'[ P1zK2sL_ 8Z#j7)G
"kW!{n 持票人cheque holder
USML~]G
z ),^eA eo]#sf@\0 N> Jw 不记名支票cheque to bearer||bearer cheque
h+7># *DH tOd
T[& cSP*f0n,eo P @%
.`8 记名支票||认人支票cheque to order
WV<tyx9Z gz#4{iT~ yf1CXldi V-O(U*] 到期支票antedated cheque
VkmRh,T g;p)n
`|e!Kq?#Q {kB `>VS 未到期支票postdated cheque
2i=H"('G)+ 3SG?W_
4)-)# `K X~T/qFS 保付支票certified cheque
<EX7WA Z)<
wv&K 42) mM# b}z`BRCc 未获兑现支票,退票returned cheque
(-yl|NFBw |cbd6e{! oh8L`=>&a 0NE{8O0;Fr 横线支票crossed cheque
:>3=gex@^0 &K%aw
%n?vJ#aX% ".2K9j7$ 普通横线general crossing
Wsz0yHD[` :>
-1'HC >wON\N0V_ D9ufoa&ua 特别横线special crossing
u</8w&! 6Z:YT&,f :KE/!]z S\C*iGeqJ 空白支票blank cheque
F3E[wdT .-I|DVHe rj]
E@W Z|6{T 失效支票,过期支票stale cheque
2!&pEqs kEN#u c$M%G)P , |E$' 普通支票open cheque
lJ *YV
S|6bs >9K//co"of S'i;xL> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`aSM
8
C\ ?m%h`<wgMc gSi5u#}J 70gg4BS 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
v"lf-c
NP
t(MFK\ t 0O4GcAN U@lV
支票换现金||兑现to cash a cheque
>IvBUM[Rt F@W*\3) S3\jcgrS #a~"K|'G 清理票款to clear a cheque
pa/9F[ aq>?vti1D :h5J r8 GrI&?=S^ 保证兑现to certify a cheque
nYw\'c :hqZPajE e1(h</M U2 +oy*Kxs7 填写支票数额to fill up a cheque
:{}_|]>K bH9Le oN,s.Of M}FWBs'*| 支票上划线to cross a cheque
nB@UKX !k&)EWP? F'W>
8
LJuW
${Y 开发支票to make out a cheque
H'Qo\L4H KCqq
J}G >M4"|W U_
%$X\" 签发支票,开立支票to draw a cheque||to issue a cheque
aC\4}i< 9%,;XQ L]-w;ll- @p!Q1-] =
透支支票to overdraw a cheque
Go8F5a@j mb1IQ & MOZu
.NmO o0Gx%99' 背书支票to endorse a cheque
3'#%c>_ 9D_wG\g 4F#%f#" ~<O,Vs_C/ 请付票款||清付票款to pay a cheque||to honour a cheque
rw u3Nb WmVVR>0V| UzQ$B> f P[i\e7mR 支票退票to dishonour a cheque
(2txM"Dja ~[
18q+, uw_?O[ZA[ aqL<v94wX 拒付支票to refuse a cheque
"'{OIP g9V.13k k|j:T[_ /~hbOs/
L 拒付支票to stop payment of a cheque
]Z@k|Nw e
E
3-t/= #+G`!<7/@f SMO*({/ 提示要求付款to present for payment
TA;,>f* >
>V&yJ_ Bw-s6MS "$@,n7k 见票即付持票人payable to bearer
rO^xz7K^ dU+0dZdKO xrI}3T
#v/ry)2Y= 支付指定人payable to order
,)$Wm- el*9 Ih FAtWsk*pgY
`]>on`n? 已过期||无效out of date||stale
wZ>Y<0, 0vckoE Phlk1*1n
qJ Gm8^b- 请给出票人R/D||refer to drawer
.<w)Bmh w2Kq(^? cjY@Ot*i$ H m8y]>$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
BE4\U_]a3 rw*M&qg!z B9W/bJ6% U.Hdbmix 文字与数字不一致words and figures differ
_3&/(B%H =uc^433. ?!m ma\W ..$>7y} 支票
XGk}e4;_
]Zv, 时间已过account closed
)52#:27F |Gc&1*$ ua:9`+Dff ZbyG*5iq 更改处应加盖印章alterations require initials
E{oB2;P sL
mW\\kA> .+uVgSN sH@ &* i-"<[*ePd
zKMv7;s? 时间已过effects not cleared
?o>6S
EGW Ou!)1UFI +gNX7xuY ~Jxlj(" 0( 停止付款payment stopped
|VYr=hjo QX+Y(P`vMK Bxt_a.LthH Di])<V 支票毁损cheque mutilated
At|ht 0STk)>3$- .S(^roM;+ $~ VcQ 汇款||寄钱to remit||to send money
D:6N9POB ~=Fk/ .W-=x,`hY4 CQjV!d0j 寄票供取款||支票支付to send a cheque for payment
BiE$mM 1sMV`qv> -BjEL; /O_0=MLp 寄款人a remitter
rNxG0^k( Ga?UHw~ "d:.*2Z2 DbQBVy 收款人a remittee
uzO{{S- L*IU0Jy> W=F3XYS ^X$
I= ro 国外汇票foreign Bill
Qw}xGlF, sq48#5Tc^r DWdLA~'t FfjC
M7? 国内汇票inland Bill
"LXXs0 7Z
VVR*n| % hNn%Oy:E (+@faP
跟单汇票documentary bill
PQQgDtiH . ^BWR >*Sv0# M Ey1~h/ 空头汇票accommodation bill
tI
`w;e%HN #% qqL D.
77WjwQ 7/4~>D&-b 原始汇票original bill
1RmBtx\< 1XQ87~ ]}5`7 {~ ":; 改写||换新票据renewed bill
FU^Y{sbDg |%n|[LP' MG;4M>H
h=:*7>} 即期汇票sight bill||bill on demand
<.: 5Vx(Aw B>1M$3`E h)"'YzCt `Uu^I
…days after date||…days after date…日后付款
O^y$8OKEi, {E3;r7 kWI]fZ_n "MW55OWYU …months after date||…months after date…月后付款
//VG1@vaVX -DA;KWYS
c"6Kd$?M $[WN[J 见票后…日付款…days after sight||…days sight
^w.k^U=B \xy:6gd: :k Rv I #Arr#% 见票后…月付款…months after sight||…months sight
AEBw#v!,o # Lu4OSM+ i(dXA(p ;""-[4C 同组票据set of bills
PGC07U:B Yk(NZ3O #u!y`lek 6,sR
avs 单张汇票sola of exchange||sole of exchange
Q&\ZC?y4 E;ndw/GZjR :FEd:0TS F o--PtY`p 远期汇票usance bill||bill at usance
2n<qAl$t r%OrH-T VKl~oFKXJ "Wzij&WkQ 长期汇票long bill
n:%'{}Jw
_p3WE9T ."$= s2,`eV 短期汇票short bill
#l
8K8GLuf pZNlcB[Qn- )AZ`R8-A oZ|{J 逾期汇票overdue bill
&q kl*#] 6EW"8RG` p;)klH@ X fh/)di 宽限日期days of grace
~cWLu5 y0W`E/1t /0'fcjOaQ >-o?S O(M, 电汇telegraphic transfer (T.T)
< :S?t2C )[a?J, tFb|y+ TU^tW 邮汇postal order||postal note (Am.)||post office order||money order
(5CX *)R IWSEssP &AkzSgP vErbX3RY2 本票promissory note (P/N)
_ ;v_L vM$#m1L? *>R/(Q }1E_G 押汇负责书||押汇保证书letter of hypothecation
|$i1]Dr6 W"DxIy oD|+X/FK Nc^b8&
2J 副保||抵押品||付属担保物collateral security
*HfW(C$ G/^5P5y%@ k/6Gj}l'o ,&
{5,=
担保书trust receipt||letter of indemnity
p5D3J[?N %E=,H?9&> 8wNU2yH+D WH
h2fN'A5 承兑||认付acceptance
wN%DM)*k w Lg:YM"
Y=#mx3. ~vvQz" 单张承兑general acceptance
KfN`ZZ< R&d_WB4w `~s,W.Eu4 'FvhzGn9Q 有条件承兑qualified acceptance
N*c?Er@8U +BTNm66Z CuGOjQ-k~ :7AauoI 附条件认付conditional acceptance
W.7d{
@n "!4>gg3r T3PaG\5B % /wP2O< 部分认付partial acceptance
V-o`L`(F`