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。
17kh6(X 会计报表statement of account
su:~Xd {P/ sxh:e IDCuS Y%$@ZYW 往来帐目account current
I!LSDi3 &ed&2t`Y t3
LRmjL N!me:|Dn 现在往来帐||存款额current accout
0
]K\G55 o9GtS$O\ }M
U}-6 PH!^ww6
销货帐account sales
a*
2*aH7 <=O/_Iu
( itotn!Wb` <;eXbO>Q 共同计算帐项joint account
1=o|[
7 xbUL./uj %3SBs*? V%|CCrR 未决帐项outstanding account
_T\/kJ)Q\ *aem5E`c Jeb"t1.$ Xgb ~ED] 贷方帐项credit account||creditor account
KH=4A-e,0 s<#["K*_ $!Qv
f =@ SJyW 借方帐项debit account||debtor account
Nj5V" c ;7/
;4Z "K Or)QD/ 322)r$!" 应付帐||应付未付帐account payable
yW@0Q: fS@V`"O6 uDe%M .@5RoD[o 应收帐||应收未收帐account receivable
@Yzdq\FI dx., 6_rgj{L *- S/{
.& 新交易||新帐new account
\Ei(HmEU At t~NTL Q85Y6', #.j[iN
:+ 未决帐||老帐old account
{.r
jp`39 V
eD<1< 1J{1>r {?+dVLa^; 现金帐cash account
3QZ~t#,7ij C<G`wXlP| .sqX>sU/] s
3Wjg 流水帐running account
G=VbEL^H AcoU.tpP M9PzA'}4W6 arQEi 暂记帐||未定帐suspense account
:c?}~a~JO( 5eL_iNqJM 7,v}Ap]Pa S&q(PI_" 过期帐||延滞帐overdue account||pastdue account
,ve$bSp Ho^rYz .[Hv/?L $~G=Hcl9 杂项帐户sundry account
<H]1 6 _+0QQ{'N 8am/5o sI,S(VWor 详细帐单||明细表detail account
{=Y3[ /4x
p?Lo: 6xC$R q sM
_m 呆帐bad account
.ou#BWav/ =7l'3z8 h ycdk1SN k6(9Rw8bCk 会计项目title of account
5h!ZoB)n 7[/1uI9U8K QE\t}> dH[T nqJn 会计薄||帐薄account-book
$Y3mO~ D,( "3zx ,x]xtg? "'9[c"Iz 营业报告书||损益计算表account of budiness||business report
P_y8[Y]? kCVO!@yZz ?*K{1Ghf ^ALR.N+< 借贷细帐||交验帐account rendered
,bU8S\8 &}+^*X &}."sGK 1 Vq)& N 明细帐account stated
+m+v1(@ 5;4bZ3e,0 6
h%%? !o{>[ 与…银行开立一户头to open an account with
AzlZe\V?)~
]$=\zL P)9$}9i wBaIN]Y, 与…银行建立交易to keep account with
%@Ow.7zh V
W2+ Bs} &X`zk ,+mH1#-3 继续记帐to keep account
L^b /+R# ~IhLjE #J_+
SL[ hALg5.E{T 与…有交易to have an account with
ob(S/t J6s@}@R1 dF#`_!4pbf (h$[g"8 作成会计帐||有往来帐项to make out an account with
X
8#Uk} / xJemc3]2 ;+6TZqklQ u}~j NV 清算||清理债务to make up an account
MjrI0@R {<J(*K*\Jo +"8-)' c1>:|D7w 清洁帐目||与…停止交易to close ones account with
:u4q.^&!e L?:fyNA3[ $(A LxC gK
Uci 结帐to close an account
>x0) >v9@p7Dn m_;<7W&p] 7LZA!3 清理未付款to ask an account||to demand an account
3{
"M N= Ku3/xcu:My V#-\
4`c G0^,@jF?b 结清差额to balance the account with
wLW[Vur[ T:?01
?m E2%{?o l
NhX)D^t 清算to settle an account||to liquidate an account||to square an account
A!bH0=<I .R! /?eN {EL
J!o[ JrA\ V=K 审查帐目||监查帐目to audit an account
}g]O_fN7~ Y
[p ~
IIlCmMl, K2gg"#ft? 检查帐目to examine an account
z pV+W-j] c!20((2|I xmp^`^v* V
'
e_gH 转入A的帐户to charge the amount to As account
g*a|QBj% ,
lUr[xzV xTV3U9 v [:xpz, 以计帐方式付款to pay on account
iF!r}fUU6 \Ng|bWR>LQ `j1(GQt _`L
QnRp( 代理某人||为某人on ones account||on account of one
S(MVL!Lm aH(B}wh{ }_GI%+t '"~ 2xiin 为自己计算||独立帐目on ones own account
@Q#<-/ jJU9~5i? !y 7SCz
g )cUFb:D*" 由某人收益并负风险on ones account and risk||for ones account and risk
Y-
vLEIX= =bDy :yY} `fm^#Nw OEwKT7CX 由某人负担for ones account||for account of one
!b:;O
+[ 2S#|[wq( F `cuV e/*T,ZJ 按某人指示||列入某人帐户by order and for account of one
|bWvQdN
D @bnm
s t.YY?5l !GL
kAV 列入5月份帐目for May account
6'YsSde". 1w|C+m/( mO|YX/> hantGw| 编入某中帐项下to pass to the account of||to place to the account of
0'Y'K6hG` 1GA$nFBVC 64jFbbd-/ ,rZp(moj 寄出清算书to send in an account||to send in render an account
2zQ62t} ?r"QJa> R-\a3q :,]*~Nl 支票薄cheque book
,Q>RtV u:[vqlU U 4Sxr
hCvK2Xu 支票陈票人cheque drawer
+*AdSzX Z#nPn>,q 8kA2.pIk {~u#.
( 持票人cheque holder
ytkV"^1^ XNd%3r
m, Z&w/JP? 08 $y1; 不记名支票cheque to bearer||bearer cheque
Sh(W s2b7 Q^c)T>OAI -o`Eka!ELz yR|Beno 记名支票||认人支票cheque to order
TcjTF|q> ^}>Ie03m50 =mWr8p-H
3LK]VuZE 到期支票antedated cheque
P_{jZ}y( g4"0:^/ ,|u^-J@
wEu"X 未到期支票postdated cheque
hnf7Q l} 45+w)Vf! w4UaWT1J L
UitY 保付支票certified cheque
fP:26pK^ Eh{]so KOqp@K$ N~/D| ?P~2 未获兑现支票,退票returned cheque
f5p:o}U* `~ , ^P|
K2at %n7mN]) 横线支票crossed cheque
Fr
xi
m Q;EQ8pL?" U!xOJ kl&9M!;:n 普通横线general crossing
|5(<
Vk= RXZ}aX[h %8N=4vTJ &t0toEj 特别横线special crossing
PX%Y$` =Y;w O8 }%m:^*@$9 c/bIt 空白支票blank cheque
QL{{GQ_dn "h >B`S M1sR+e$" LBs:O*; 失效支票,过期支票stale cheque
Pn;Tg7oz @mbR
I0 9~FB^3Nz_ >^!qxb- 普通支票open cheque
5qx,b&^w FSp57W$ kS@6'5U +d=cI 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
E$w2SQ /N'|Vs,X |x[zzx#
>- kOycS 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
H%AF, a/(IvOy#6 AzwG_XgM) ls<7Qe"a 支票换现金||兑现to cash a cheque
6)QJms .@(+.G X 9lh@`3 E(l'\q'. 清理票款to clear a cheque
.gPXW=r !oDX+hd,%> f-!A4eKe 13X0LN 保证兑现to certify a cheque
Ki"o0u <o\2-fWvY <Fc @T4Q, lM<SoC;[ 填写支票数额to fill up a cheque
H /kSFf{ JDIQpO"Qji %kcyE<c bkZ~O=uv$- 支票上划线to cross a cheque
FK8GBkQ! ]B;\?Tim g7-=kmr|V c|s*(WljY 开发支票to make out a cheque
@L)=epC !E0zj9 [ R $h({x~Oj9 RnA>oKc 签发支票,开立支票to draw a cheque||to issue a cheque
cP4K9:k RuW62QSq 41d,<E cvf@B_iN9 透支支票to overdraw a cheque
u)Dh
kF| |kUxTe A=v^`a03I KvFGwq"X 背书支票to endorse a cheque
!+E|{Zj ]G0`W6;$] OYWW<N+R2 ae)0Yu`*G7 请付票款||清付票款to pay a cheque||to honour a cheque
(Oc[j{6q Bhy:"
r%# I1H} 5bf3 6Q&*V7EO 支票退票to dishonour a cheque
d" "GG/ :uAW 9Yh0'
<Z nbnbG0r: 拒付支票to refuse a cheque
Al^n&Aa+\ pP4i0mO{Dv @aG1
PG{ /ry#q%? 拒付支票to stop payment of a cheque
}HM8VAH T:$zNX<f blwdcdh vZdn 提示要求付款to present for payment
d2Z kchf iK*2 Z$`lw RP2MtP"M ?G5
JAG` 见票即付持票人payable to bearer
"d a%@Zy [TZlvX(E cT8`l!RD< 1PMBo=SUe8 支付指定人payable to order
_]"5]c&*3 wAr (5nEbx dbkkx1{>Y FuOP+r!H 已过期||无效out of date||stale
@j%r6N cxTP4\T\E 8{5Y%InL n7RswX 请给出票人R/D||refer to drawer
kIAWI;H{ Lm kv.XF SR9Cl
w ' E 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
or_x0Q qll) D6iHkDTg S
~\i"A)4 文字与数字不一致words and figures differ
/znW$yh o Zho d %n3 /r
#.BXP D nA}!s 支票
G:FP9
})OgsBk 时间已过account closed
3K2`1+kBVG Y{X79Rd
zcGeXX}V? \(t.| 更改处应加盖印章alterations require initials
UV%Al)3 k+>-?S, j2T
Z`Z?a^ 7|6uY @O}%sjC1
od{b]HvgS 时间已过effects not cleared
xrX^";}j \ajy%$;$} /TTmMx* U2=l; R{ 停止付款payment stopped
B$aA=+<S ?5e:w?&g@ Vx@JP93| ^)&d
7cSc 支票毁损cheque mutilated
_tZT kP9DCDO`[5 :N
D5po#( l~,5)*T 汇款||寄钱to remit||to send money
vn@9Sqk c&.>SR')
?yfk d:WD @b\/\\{ 寄票供取款||支票支付to send a cheque for payment
Ml1sE,BT q3\
YL? * 8
n0 9L;fT5Tp7 寄款人a remitter
8 /1 sy.R ${^WM}N
(J8(_MF ec/1Z8}p 收款人a remittee
!6:kJL}U LutP&Ebt8 Uk=jQfA*J 4QODuyl2H 国外汇票foreign Bill
!6hUTjhW7z H%`Ja('"p ZI4[v> p9k'.H^:_ 国内汇票inland Bill
W' w;cy:H MG<kvx~2 [k-Q89 X(Gp3lG
跟单汇票documentary bill
>[;+QVr; HV@C@wmg 8 SII>iL{ pIBL85Xe 空头汇票accommodation bill
rf_(pp) fQcJyX cl
kL)7RQ v0)I rO 原始汇票original bill
$eUI.j(HU Jhdo#}Ub f
QSP]? o.IJ4'}aN 改写||换新票据renewed bill
Vvk1 D( x5[wF6A mOG;[CB `R@1Sc<*| 即期汇票sight bill||bill on demand
z+IBy+ ?S^ U-.` Vx$ ?)& "J|{'k` …days after date||…days after date…日后付款
ha+)ZF *@`Sx'5! k I KITC,@xE_O …months after date||…months after date…月后付款
J{fTx@?( BEWDTOY[ RV^
N4q4 jd]Om
r! 见票后…日付款…days after sight||…days sight
<4r3ZV;' *HiN:30DZ .!|\Y!]^r 1vw[{.wC 见票后…月付款…months after sight||…months sight
'/l<\b/E ,gAa9 MYyV{W*T> fS9
TDy 同组票据set of bills
XdS&s}J[I >@?!-Fy5 Fo\* Cr9D VZhtx) 单张汇票sola of exchange||sole of exchange
wD+4#=/j #Bu W ;ED` 7 )LOV)z|} 远期汇票usance bill||bill at usance
b ]A9$- QX`Qnk|Y (%p@G5GU 9BW"^$ 长期汇票long bill
O7D aVlln FFC"rG JK.<(=y\ FYe#x]ue 短期汇票short bill
r xlKoa Q`= ,&;T> j >pv@D wz[Xay9jW 逾期汇票overdue bill
lqaOLZH AN)exU ? BOc2<M/\ dV/ ^@[ 宽限日期days of grace
ULT,>S6r Xg<R+o nC6 ;:uM xlKg0&D 电汇telegraphic transfer (T.T)
u7>{#] <rQ+ErDA {KQ]"a 6 #!yW)RG 邮汇postal order||postal note (Am.)||post office order||money order
uv#."_Va =&8 Cg I
\Luw*: 8%\0v?a5 本票promissory note (P/N)
e-E0Bp hiT&QJB` _ b+/z,c6w bz'#YM 押汇负责书||押汇保证书letter of hypothecation
@1c[<3xJT nNc>nB1 Mp-hNO}.Z h85kQ^% 副保||抵押品||付属担保物collateral security
B!j7vXM2 1#Q~aY j3t,Cx Y[~Dj@Q< 担保书trust receipt||letter of indemnity
L9}%tEP 9YQYg@+R r,8~qHbOT W ])Lc3X 承兑||认付acceptance
:P/0 " Rlwewxmr R!z32 <5k
bc3 T8( 单张承兑general acceptance
]tsp}M@ gt \O YQ$Wif:@(n p|0ZP6!| 有条件承兑qualified acceptance
9er0Ww.d A7enC,Ey #E
;a;$p N~!
GAaD 附条件认付conditional acceptance
XF Cwa {b,#l]v #+ai G52+ >c30kpG
g 部分认付partial acceptance
Cj5=UUnO