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.%`
tK3J 会计报表statement of account
b/='M`D}#G x8xSA*@k G%w hOIFRq j_VTa/
往来帐目account current
UUGwXq96i Iq`:h&'!L q[#2` #8G(r9 现在往来帐||存款额current accout
g<VJ4TE6R Q<.847 ) 4i>sOP3
B x'OE},>i 销货帐account sales
h[M
~cZ{ pJ7M.C! xwr<ib: vq|o}6Et 共同计算帐项joint account
ORhe?E] {k=H5<FV 2?hc94 :gMcl"t-- 未决帐项outstanding account
\*Roa&<! #IjG[a- (5y+g?9d; :|3n`, 贷方帐项credit account||creditor account
Gj[`r D3s]49j) Z?yMy zT <RfPd+</ 借方帐项debit account||debtor account
zrWkz3FN RHc63b\ k XGJZ$ AvF:$kG 应付帐||应付未付帐account payable
AV\6K;~ $Cw>
z^}u ] RgLTqv4x
]3Z?Q 应收帐||应收未收帐account receivable
Ergh]"AD6- cs[_5r&: spIkXEK #flOaRl. 新交易||新帐new account
f>\guuG
f$Fa*O- CPssk,q~C ?;Ck]l#5ys 未决帐||老帐old account
rxZ%vzVQ> `NqX{26GV+ ))Ws{ k*)O]M<, 现金帐cash account
es}j6A1 \mRRx#-r% #-b0U[,. GRV#f06 流水帐running account
Y)*5M "J|_1! 9
*k)v#;B tHlKo0S$0 暂记帐||未定帐suspense account
88\0opL- EugQr<sM# h/u>F$}c Q>qx?
g 过期帐||延滞帐overdue account||pastdue account
?;1^8 c0 ^fVLM>p <; &?\
'Z~B4 6q^Tq {I 杂项帐户sundry account
(#6E{@eq
X$:r ?M'_L']N[ "Uy==~ 详细帐单||明细表detail account
9Yih%d,
F0,-7<G |BrD:+ r,^}/<* 呆帐bad account
NPjh2 AJm
#P:o
|~Q`DdkX JN;92|x 会计项目title of account
B{IYVviiP mQ#E{{:H+ {4u8~whLp B/#tR^R 会计薄||帐薄account-book
OE,uw2uaT sD V*k4 Vg1!
u+`< qta^i819 营业报告书||损益计算表account of budiness||business report
C4V#qhj u+7B-l=u* q7id?F}3& 3wRk -sl 借贷细帐||交验帐account rendered
w3j51v` 0' JDO5eEwj J7.}2 BaSNr6
YW 明细帐account stated
.BLF7>
M1 \L14rQ
t QInow2/u '8g/^Y@ 与…银行开立一户头to open an account with
mi~BdBv rVLUT l@}BWSx&ms $#V^CmW. 与…银行建立交易to keep account with
|JVeW[C u*R9x3&/5 [oOA@ 6MC*2}W 继续记帐to keep account
ZB-+bY %SV"iXxY =m@5$ Q>gU( 与…有交易to have an account with
\Yv<TzJ9
_#c
^z;! 13s0uyYU<m wE K@B&DV 作成会计帐||有往来帐项to make out an account with
nU"V@_?\ dvUBuY^[ l6.#s3I[' ,j~R ^j 清算||清理债务to make up an account
*!De(lhEc l'~]8Wo
1 cK.T=7T "4FL<6 清洁帐目||与…停止交易to close ones account with
#&\hgsw/T Vy
= fm X-di^%< ZIAiVq2) 结帐to close an account
\~xOdqF/ \K 01F sV7dgvVd D5X;hd 清理未付款to ask an account||to demand an account
Fi{~UOZg }I7/FqrD NF=FbvNe
uh`@ qmu) 结清差额to balance the account with
hoASr
j{s +j 5u[X '3uj6Wq2 ;%
*e}w0 清算to settle an account||to liquidate an account||to square an account
JbYv < >Uvtsj# V"VWHAu*.w =$5[uI2 审查帐目||监查帐目to audit an account
w
<]7:/ *qg9~/ S=lA^#'UdX dJ`Fvj 检查帐目to examine an account
a34'[R R~b9
) sZ-]yr\E" -5\aL"?4 转入A的帐户to charge the amount to As account
uAyj#
#H @6GM)N\{[ *Kt7"J 32:,g4!~6 以计帐方式付款to pay on account
<W,k$|w t Zj6=# o]#Q6J lg;Y}?P 代理某人||为某人on ones account||on account of one
#I@]8U#,": sXTt)J
4:cbasy L4sN)EI 为自己计算||独立帐目on ones own account
o<-%)#e +nd'Uf
17{]QuqNF xpyb&A 由某人收益并负风险on ones account and risk||for ones account and risk
%R;cXs4r <E@7CG.= LF%1)x |d D! @K 由某人负担for ones account||for account of one
oAWk<B(@ aJMh> *ILS/`mdav |]A{8BBC 按某人指示||列入某人帐户by order and for account of one
0P/A Beqhe\{ d5A!kU _. T9Vyj3!i_ 列入5月份帐目for May account
/BT;Q)(& f'FY<ed<w T<54qe4`p dGIu0\J\$ 编入某中帐项下to pass to the account of||to place to the account of
d(wqKiGwe uc Z(D|a ,_rarU)[J Z55,S=i 寄出清算书to send in an account||to send in render an account
(6+6]`c$ Pms3X v/+ dx/ U_}$QW0' 支票薄cheque book
10
#!{].#x ,zXL8T ]Jnf.3 %hrv~= 支票陈票人cheque drawer
Wlg(z
% IU$bP#< pDkT_6Q |~\K:[T& 持票人cheque holder
h!K
B%4V 7Wb.(` a< a
m<R!( ynOp7ZN$ 不记名支票cheque to bearer||bearer cheque
t C 6 c4j (X!/tw,. )sV#
b G)#
,39P 记名支票||认人支票cheque to order
tB_ V%qH
tMAa$XrZj ~Y'e1w$` 2jhVmK 到期支票antedated cheque
K,IOD
t /#:RYM'Tu 6km
u'vw pK'WJ
72U 未到期支票postdated cheque
=rBFMTllM ,xTbt4J t*qA.xc6 e-e{-pB6 保付支票certified cheque
;*Rajq /t>o
- \Flq8S /t^ (Wx )YI 未获兑现支票,退票returned cheque
JG(
< 8fe"#^"s R (|[3/_!;v vj^UF(X 横线支票crossed cheque
VBH[aIW o[v`Am?v
y:42H tS Q5<vK{ 普通横线general crossing
cEqh|Q gZ+I(
o{ wP8R=T :%>8\q>UX 特别横线special crossing
#>- rKv.A :?UIy
N? l?R_wu,Q BphF+'CM 空白支票blank cheque
=TP>Y" +.N;h-' 6AwnmGL(;; UpIf t=@P 失效支票,过期支票stale cheque
Z~c7r n {30<
Vc= xg^fM@#m -$0S#/)Z 普通支票open cheque
L|Ydd!m FRg6-G/S xaS }fCM_w 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
'pe0Q- |M?HdxPa #_7c>gn X<QE]RZ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
r{TNPa6! os.x|R]_ 9Ac t<(V K$]QzPXS 支票换现金||兑现to cash a cheque
qN QsU d5=xOEv;
: u#,]>; i3"sArP"| 清理票款to clear a cheque
2G-?
P"4l@ Sy'>JHx ;MMFF { UQR"wUiiV 保证兑现to certify a cheque
e||_j bGJUu# OZ" <V^"`
etoE$2c 填写支票数额to fill up a cheque
<S}qcjG LF~#4)B
)q^vitkjup G8s`<:9* 支票上划线to cross a cheque
@Y,F&8a$ (=/F=,w
Ueeay^zN AWDjj\Q4 开发支票to make out a cheque
_tk5?9Ykn p~.@8r( 3DHm9n+/: #'8PFw\zw 签发支票,开立支票to draw a cheque||to issue a cheque
8Vn6* Xn )|{{}w~` l(5-
Cr vxeT[/6i 透支支票to overdraw a cheque
J qUVGEg gJ&!w8v. nsT|,O *[H+8/n_ 背书支票to endorse a cheque
F^YIZ,=p! wB)+og-^1f lnDDFsA FZ9<Q 请付票款||清付票款to pay a cheque||to honour a cheque
'oz=
{; pPZ/ O6 o
x^lI `X='g96C1 支票退票to dishonour a cheque
`0i3"06l
r Uot-@|l -W_s]oBg m-8 9nOls 拒付支票to refuse a cheque
,}tdfkZFYl 'j_H{kQy #Qr4Ke$g[l *d@Hnu"q 拒付支票to stop payment of a cheque
F}]_/cY7B 9i}D6
te b8.%? _? ;J(,F:N 提示要求付款to present for payment
fmJW d
| t^,Qy.L0 +Rgw+o x
acLlX+ 见票即付持票人payable to bearer
&=Zg0Q U
0RfovJ oKi1=d+T EQ7n'Wqq 支付指定人payable to order
X`n0b< <83gn
:$ <j\;>3Q uX +<`3O 已过期||无效out of date||stale
*Qx|5L!_ Mlw9#H6 yim$y,=d ms7 7{A3 请给出票人R/D||refer to drawer
y8vH?^:%< 0; v~5|r <cv1$
x ~P =Rx?6% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
`b ")Bx| dB+GTq=6f X8
)>}#: AaYrVf 9! 文字与数字不一致words and figures differ
wDSUMB<? A d
EbyL RzRvu]]8 KWJgW{{v 支票
(kQ.tsl
d^5SeCs6 时间已过account closed
^:!(jiH $U1kP?pR mBZDl4 ' DRW.NL o 更改处应加盖印章alterations require initials
2c~?UK[1 e( o/we{ ~}IvY?!; Z4AAg H='9zqYZ<W
@'r`(o3z!Z 时间已过effects not cleared
pOVghllO '}+X,Usm s`iNbW=" Sq|1f?_gU 停止付款payment stopped
StZRc\k KTK6#[8A V2s}<uG q9 brpbg_ 支票毁损cheque mutilated
sIRrEea v^],loi<V G#n^@kc*, +%#MrNM' 汇款||寄钱to remit||to send money
03QEXm~|Q 8<-oJs_o+ :uwRuPI @oz& 寄票供取款||支票支付to send a cheque for payment
Q)6wkY+! sL7`=a.&T ]v@ tZ} UiK+c30FU 寄款人a remitter
-hVv *%N7QyO`I 9<A\npD 8q~FUJhU 收款人a remittee
Wt+y-ES ;V"yMWjc
UJz4>JF 5{
4"JO3 国外汇票foreign Bill
f1Yv hvWL \buZ? q3x;_y^ D){"fw+b 国内汇票inland Bill
.hQ3A" kg?T$}O iVq#aXN \L9?69B~ 跟单汇票documentary bill
#U$YZ#B /+4^.Q* L
f;
ta @7Rt4}
g 空头汇票accommodation bill
%89"A'g {V%%^Zhwy z^P* : T3G/v)ufd 原始汇票original bill
Th~3mf
# Zr.\`mG4f 7#Uz*G\iZ Y|m_qB^_ 改写||换新票据renewed bill
'z +$3\5L )
e|$K=
D NoJnchiU %UUp=I 即期汇票sight bill||bill on demand
0+K`pS' 3yHb!}F b:F Ep'ZS Jb3>vCIn …days after date||…days after date…日后付款
$ ]W[y= ;L
G
%s ;}n9yci# VQy9Y
…months after date||…months after date…月后付款
MPKpS3VS [!J
@a KFTf~!|
lBlSNDs 见票后…日付款…days after sight||…days sight
~^lH ^J 1P[I}GW# }t@f|TX l~]hGLviJE 见票后…月付款…months after sight||…months sight
A~6%,q@^jh zB#_:(1qK ig{A[7qN -TzI>Fz 同组票据set of bills
,]~u:Y} o,S!RG& +={ pau*kMu^} 单张汇票sola of exchange||sole of exchange
b$dJ?%W <Jwi~I=^ IvEMg2f} %^a]J"Ydi8 远期汇票usance bill||bill at usance
pT("2:)x wXr>p)mP vnz[w=U _7Xd|\Zc 长期汇票long bill
dV5PhP>6 DNm(:%)0 ZhhI@_sz 9U#\nXM 短期汇票short bill
o2;(VSKhS 8O~0RYk %==G+S{ +<S9E'gT3V 逾期汇票overdue bill
?r{TOjn FWuw/b$ TRF]i/Bs _^_5K(Uq 宽限日期days of grace
Z7JKaP9{: Oq*n9V |w=Ec#)t4 )D:9R)m 电汇telegraphic transfer (T.T)
*,"jF!C&[ 7sXy`+TZ-> ec`bz "1 bRWIDPh 邮汇postal order||postal note (Am.)||post office order||money order
~V @;(_T $[[?;g p= {Jf}v I`22Zwq: 本票promissory note (P/N)
Y^
QKp" }x]&L/ a* D,*C5} cI2Fpf`2Wj 押汇负责书||押汇保证书letter of hypothecation
#S%4? -^yXLa;D NeHx2m+ #;`Oj 副保||抵押品||付属担保物collateral security
M ~als3 #>=8w9] 3S5^`Ag# qB:AkMd& 担保书trust receipt||letter of indemnity
ZT6V/MD7T. eI^gV'UK &M[MEO`t8 $`pd|K` 承兑||认付acceptance
j?
xk& {&-#s#& 0E-pA3M6 S.: 7k9 单张承兑general acceptance
{=3B)+N (VyA6a8 TtPr)F| A#(`9 有条件承兑qualified acceptance
'@bJlJB9> dByjcTPA 5X0QxnnV UgC)7
K1 附条件认付conditional acceptance
qbb6,DL7J
B52yaG8C :N2E}hxk ><=rIhG%H@ 部分认付partial acceptance
h$pk<<