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。
e'<pw^I\ 会计报表statement of account
zGz^T x?Wt\<|h! 3#>;h c"ukV_6~J 往来帐目account current
y^; =+Z oo\0X Q(lj&!?1k VdpkE0 现在往来帐||存款额current accout
`!MyOI`qS 3Rid1;L0U ?p{xt$<p D
.3Q0a6 销货帐account sales
_E5%Px5>L .8is!TT G~ZDXQ>5CP yjvH)t/!. 共同计算帐项joint account
Y""-U3;T~ w>I>9O}(` riI0k{ myH:bc>6 未决帐项outstanding account
u>;#.N/ -&Fxg>FrYb
@+",f] x&3!z[m@@ 贷方帐项credit account||creditor account
W5-p0,?[6 Kq/W-VyGh bwM>#@H s~$kzEtjjU 借方帐项debit account||debtor account
*(ex:1sW "s$v?voo lo:]r.lX{ bo&!oY# 应付帐||应付未付帐account payable
b?-%Uzp< oS)0,p Egt;Bj#% woZ'T 应收帐||应收未收帐account receivable
uR"srn;^ `>RJ*_aKEI e ,zR R!xs;|] 新交易||新帐new account
b:7;zOtF Uq)|]a&e z Q
NL){ ]}9cOb%I 未决帐||老帐old account
zMX7 #, Vn1k C k%QhF] "ffwh 现金帐cash account
`"[VkQFB/ ?PWD[mQE\ _,b%t1v io
cr 流水帐running account
xkl'Y * +3vK=d_Va cWgiFv ?)Lktn9% 暂记帐||未定帐suspense account
D@qq=M pRXA!QfO YP~d1BWvf O7j$bxk/^ 过期帐||延滞帐overdue account||pastdue account
;^:~xJFx| 'q1)W' 3P/T`)V [8Ub#<]] 杂项帐户sundry account
-]5dD VSO
$c0SWz -w 2!k <(d^2-0 详细帐单||明细表detail account
{i^ ?XdM ^`YSl*: 'O]_A57 e`R*6^e 呆帐bad account
-9-%_=6 xpFu$2T6P. VYf$0oo\4 jD_(im5 会计项目title of account
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qfppJ8L ci5ERv` {exF"ap 会计薄||帐薄account-book
WKBPqfC ^]wm Y -+|0LXo 60~{sk~E 营业报告书||损益计算表account of budiness||business report
(W3R3>; /lttJJDU "rc}mq *|$s0ga C 借贷细帐||交验帐account rendered
nP'ab_>b @)VJ,Ql$Y ,k{{ZP
P &[I#5bGk 明细帐account stated
a>sUq[" FO3!tJ\L ErB6fl peGXU/5.I 与…银行开立一户头to open an account with
HJBUN1n D8`,PXtV VbBZ\`b +
qpD>5# 与…银行建立交易to keep account with
0g]ABzTn E_WiQ?p
bvEk.~tC' kf>'AbN 继续记帐to keep account
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IIop"6Ko 与…有交易to have an account with
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F|/P f(D?g ?_\Hv@t; 作成会计帐||有往来帐项to make out an account with
_PNU*E%s< hpWAQ#%oHm xZ`t~4qR x"AYt:ewuc 清算||清理债务to make up an account
Fhxg^ S)g5Tu) _z,/!>J -Rjn<bTIy 清洁帐目||与…停止交易to close ones account with
jGI!}4_ s_`wLQ7e HaB=nLAT =5dv38 结帐to close an account
c~RElL BAoqO
Xv 2Y 6/,W k qwS
/s 清理未付款to ask an account||to demand an account
.fo.mC@a &lI.N~Ao v%zI~g.L 7
hnTHL 结清差额to balance the account with
webT n=rPFpRLF lzS"NHs<g( Zpu>T2Tp 清算to settle an account||to liquidate an account||to square an account
ynP^|Ou ;HqK^[1\ '^Sa|WXq 1RRvNZW 审查帐目||监查帐目to audit an account
D\*raQ`n ?1PY]KNaK Ih,~h[ u{6*}6@fi 检查帐目to examine an account
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zB"L db#y]>^l BvX!n"QIb jgEiemh& 转入A的帐户to charge the amount to As account
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hC} /-BplU*"9 以计帐方式付款to pay on account
[]LNNO],X ,3fw"P$ 83TN6gW 00b
)B g 代理某人||为某人on ones account||on account of one
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H 3QV|@5L`[ v`Sllv5bV 为自己计算||独立帐目on ones own account
:kFWUs= Iupk+x> )QI]b4[ .4KXe"~E 由某人收益并负风险on ones account and risk||for ones account and risk
_v2FXm 4qyL' \d[ 5vP*oD zyCl`r[} 由某人负担for ones account||for account of one
:_Ng`b/ CH9#<?l o"UqI (V e[FhA 按某人指示||列入某人帐户by order and for account of one
/3+7a\|mKr @.CPZT 25YJH1x 37lmB
'~ 列入5月份帐目for May account
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=A,G VnIJ$5Y 编入某中帐项下to pass to the account of||to place to the account of
WgxlQXi-B F*I{?NRN1 TSuHY0.cp C@Wm+E~;8 寄出清算书to send in an account||to send in render an account
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YQ*mvI] =AR'Pad 支票薄cheque book
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},[j+wx XM8C{I1 支票陈票人cheque drawer
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c]xpp;% ] U<#i\4W =|?w<qc 持票人cheque holder
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R !-2S(8 不记名支票cheque to bearer||bearer cheque
# <&=ZLN J-I7K!B RHB>svT^K> Ye1P5+W( 记名支票||认人支票cheque to order
b/S4b M{z+=c&w ZC0F:=/K jkPXkysm 到期支票antedated cheque
6= 9 44_n5vp,T 'VF9j\a 1>|p1YZ" 未到期支票postdated cheque
Wxp^*._q3I `CHgTkv X\YeO>C wmT3 > 保付支票certified cheque
Grw_SVa^ !5=3Y4bg1 f Z \Ev%F Hj2P|;2S 未获兑现支票,退票returned cheque
$1UN?(r LY^BkH' I98wMV8 !)&-\!M> 横线支票crossed cheque
du47la 3 v_G4:tY %*r Pd>* Y
@K9Hl 普通横线general crossing
kW/ksz0) wePMBL1P* *W i(% FiFZM 特别横线special crossing
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wV(_=LF 空白支票blank cheque
b\;QR?16R Ob(j_{m $v>- @ 7GPBn}{W 失效支票,过期支票stale cheque
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-$ H)(Jjk-O y6G[-?"/Q 普通支票open cheque
1M<'^(t3d 4#=^YuKaF1 _s=[z$EN& |pJ.73 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
oR3$A :!P= eJ?SLMLY tb_}w@:kU 0ED(e1K#B 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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A2k-X, 支票换现金||兑现to cash a cheque
1_<'S34 EI/_=.d B%r)~?6DM $r_z""eOc 清理票款to clear a cheque
NEK;'"~ VpJ2Qpd= &;C|=8eB znu?x|mV 保证兑现to certify a cheque
@n})oAC, eaCEZHr$ !5p01]7 bD49$N?> 填写支票数额to fill up a cheque
Y}F+4 b/<n:*$
ukhI'alS, R#Ss_y 支票上划线to cross a cheque
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`bivAL [j:%O|h 开发支票to make out a cheque
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<0j zJtYy4jI) 签发支票,开立支票to draw a cheque||to issue a cheque
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E#ti 80 p7+W2m 4xg%OH 透支支票to overdraw a cheque
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EL =X>?Y, lgre@M]mg V=1Y&y 背书支票to endorse a cheque
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>mN[ T4w`I;&v z`{Ld9W 请付票款||清付票款to pay a cheque||to honour a cheque
Ue~M.LZb Rz%+E0 .}]5y4UQ. =[vT=sHz7 支票退票to dishonour a cheque
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wIsEJz .y[=0K: .pG_j] 拒付支票to refuse a cheque
/ 1E6U6 !a4pKN`qLY B
ljZ&wZW 3X%>xUI 拒付支票to stop payment of a cheque
|P~TZ MJDFm, P62g7>B5^ FRX'"gIR0 提示要求付款to present for payment
M0n@?S i!sKL%z} u9sffX5x[J !J'BAq[x 见票即付持票人payable to bearer
9?@M Zh 1^Ci$ra 0FHN
1j3mTP 支付指定人payable to order
:\gdQG LB U]^t@ M Bo)w#X YzsHec 已过期||无效out of date||stale
0zdH 6& YDdmT
7Ow ocGqXDg3 W
4~a`D7 请给出票人R/D||refer to drawer
H8rDG/>^ Y|>y]x +-K-CXt M
|7xI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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$e-e/ gQ/-.1Pz$ 文字与数字不一致words and figures differ
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kwS-e Kcl>uAgU ^ JJ*pT: 6# ,2 支票
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]Dd=q6 时间已过account closed
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HAE1 D$!(Iae ixp(^>ZN ##EM
Ji 更改处应加盖印章alterations require initials
~bg?V0 pma'C\b> 349W0>eOT pa4
zSl ns
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m ['UV2 时间已过effects not cleared
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fu"#C}{ QI.{M$,m~ \l"1Io= 停止付款payment stopped
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&H(~ `og 3P:y _.KKh62CN 支票毁损cheque mutilated
pmv;M`_|R v#8{pr
{OXKXRCa 9l+'V0?` 汇款||寄钱to remit||to send money
B_aLqB]U XcAx@CY9c #kR8v[Z f]jAa?d T& 寄票供取款||支票支付to send a cheque for payment
Q~MV0<{ U\*}} B>AmH%f/ x9hkE!{8 寄款人a remitter
:&S6AP )Gi!wm>zvN & w&JE]$ 5 %scSp&X 收款人a remittee
XJ^dX]4 N \1
EWi @!1o +x z'z_6]5 国外汇票foreign Bill
]DHB'NOh, lZCTthr\ |:7O )*}2L_5] 国内汇票inland Bill
Oe:+%p :D|"hJ 8E`A`z dUegHBw_`R 跟单汇票documentary bill
P-[6'mw` P|`pJYe OuWG.Za (S3\O `5 空头汇票accommodation bill
pN|BtrN{ |=&[sC
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% plcz m 2 原始汇票original bill
l6]:Zcd0 Cak`}J 2 DyhW_PH2J }#]2u|G 改写||换新票据renewed bill
E}LYO: 9ozN$: r{R879
`=TV4h4 即期汇票sight bill||bill on demand
olda't $2I^ ;5r[ j
N":9+F hA 1_zKZ …days after date||…days after date…日后付款
!:"$1kh1(" ;:nx6wi "V|&s/9 onqfmQ,3E …months after date||…months after date…月后付款
*f<+yF{=A !(2rU @. {HoeK>rd \zOo[/-< 见票后…日付款…days after sight||…days sight
XLQt>y
) CNU,\>J@$ sKDsps^$ >(T)9fKF 见票后…月付款…months after sight||…months sight
R2K{vs QAN : 3'3E:}o| Q1hHK'3w 同组票据set of bills
rx[l7F
q .t53+<A b&]_5 GGc P)D2PVD
单张汇票sola of exchange||sole of exchange
#7(?B{i :xwyE(w L F<{/c9, <yNu/B.M 远期汇票usance bill||bill at usance
*n]f) Jc TjDDvXY
^W8kt ~F; ~ 长期汇票long bill
Ov<EOK+^ )(CZK&< cl,\N\ IZ2(F,{o 短期汇票short bill
ECW=865jL d-%bRGo/ )SjhOvm XWd;-%
`< 逾期汇票overdue bill
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>_LK Sao4MkSz[] tRC*@>I$ Hs6?4cgj
宽限日期days of grace
)/87<Y;o ^mp#7OL M0) q Fi!BXngbd 电汇telegraphic transfer (T.T)
(D5sJ$&E@\ Xg4iH5!E :o"9x,
xa"8"8 邮汇postal order||postal note (Am.)||post office order||money order
uE'O}Y95 arWP]%E0W WWBm*?U %:S4OT8]
本票promissory note (P/N)
f$y`tT %o or<n[<D-C I,8f{T!O@" ahoXQ8c:\} 押汇负责书||押汇保证书letter of hypothecation
'r0kX|| dilom#2l 5|<j Pc ko-,l6E 副保||抵押品||付属担保物collateral security
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C &2P=74\= -xVp}RLT >))f;$D= 担保书trust receipt||letter of indemnity
1SK|4Am d8!yV~Ka 9\ulS2d Y?'Krw ` 承兑||认付acceptance
E:$EK_?:t gJFx#s0?6. ]_5qME#N iVSN>APe 单张承兑general acceptance
Vu=e|A# Ip_deP@ m%s&$ `uh+d 有条件承兑qualified acceptance
}mdk+IEt G^%FP!'D? ;Pw\p^wz CM`B0[B 附条件认付conditional acceptance
'#eY4d<i]n Rt+ak} }nx5 zg>)Lq|VsT 部分认付partial acceptance
3 BQZ[%0@