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。
pouXt-%2X 会计报表statement of account
/
P
-#y@I #_x5-?3 ~QlF(@ue FfxD=\ 往来帐目account current
D 5oYcGc mn=b&{')e tl{{Vc[ '^C
*%"I] 现在往来帐||存款额current accout
94et ]u%7 -"S94<Y *!TQC6b$ livKiX` 销货帐account sales
63%V_B| *
U6+b I^( pZ9 u{va2n/ 共同计算帐项joint account
j24DL+ Q\}-MiI/ ^|zag '_V9
FWDZ 未决帐项outstanding account
V=5S=7 Z: jUKMDlH LC##em=Y ^n<YO=|u 贷方帐项credit account||creditor account
Hc@_@G AG}j'
ab2Cn|F E:M,nSc)53 借方帐项debit account||debtor account
$M4Z_zle) z/h]Jos t:V._@ hu} vYA7ZH 应付帐||应付未付帐account payable
=n,1* jIr\.i ~]RfOpq^w 64#Ri!RR} 应收帐||应收未收帐account receivable
DBsoa0w A?lR[`'u\ n"aF#HR?0d LxGD=b 新交易||新帐new account
|a"]@W$> ]|PTZ1?j OI6Mx$ h!JyFc
未决帐||老帐old account
6;:D!},'c %Vltc4QU <QFayZ$ fNu/> pN 现金帐cash account
QD{1?aY DiOd!8Y f OR9 N/ %{4U\4d@' 流水帐running account
U^GVz%\ T30fp m:`M&Xs& =H23eOS_# 暂记帐||未定帐suspense account
e(a,nZF. |>xuH#Q ,D*bLXWh >g>r_0. 过期帐||延滞帐overdue account||pastdue account
8@LWg d w{dRf!b69 Y DHP-0? ~!2fUewEu 杂项帐户sundry account
#oa>Z.?_V /3rNX}tOMH UCmy$aW @ :PMb Ub 详细帐单||明细表detail account
l4+ `x[^ CUG"2K9 +%,oq]<[, hx;kNcPbI 呆帐bad account
5EVypw?]x <F&XT@ G%l')e)9Gq 7- LjBlH
会计项目title of account
XKZsX1=@R CP;<B1 b/m.VL
`5h^!=" 会计薄||帐薄account-book
Kf[.@_TD<1 v'?o#_La+ 1;<Vr<. L>1y[
Q 营业报告书||损益计算表account of budiness||business report
gI2'[OU b:~#;$g MK/8<i<. X\H P{$fY_ 借贷细帐||交验帐account rendered
p.8 ohx$;j e4Qjx*[G r^msJ|k8[ 明细帐account stated
|:#Ug Z?=o(hkd \}.bTca +2eri_p 与…银行开立一户头to open an account with
:NWIUN Wp:vz']V D]"W|.6@ _6h.<BR
与…银行建立交易to keep account with
/Ta-3Eh! 6la'\l# y
Fmy 8LPWT! S 继续记帐to keep account
]9w8[T:O Vq-Kl[-| {Y2J:
x wy:Gy9\ 与…有交易to have an account with
AD`5:G Uvc$&j^k 1twpOZ> sxRKWM@4 作成会计帐||有往来帐项to make out an account with
fDW:|%{Y, )i:*r8*~ W*_c*
BG
j!/E 清算||清理债务to make up an account
V0
Z8VqV JM/\n4ea: =$y J66e v%2Dz 清洁帐目||与…停止交易to close ones account with
#*y
.C[^5{ -u"|{5? ' #7'k'( 6[R6P:v&'G 结帐to close an account
H$WD7/
?j a]5y
CBm Srmr`[i NhNd+SCZ@ 清理未付款to ask an account||to demand an account
Vfk"}k/do CC3i@ NV(jp'i~ "mE/t ( 结清差额to balance the account with
|"%OI~^% -
(((y)! mM?,e7Xhs PbS1`8|4 清算to settle an account||to liquidate an account||to square an account
.XeZjoJ$z M,ybj5:6 mDv<d =p! _s0)Dl6K 审查帐目||监查帐目to audit an account
T;{}bc&I 8|\ -
(:v T@P~A)>yo -Q<OSa=' 检查帐目to examine an account
h~qvd--p0 kxEq_FX keD?#yY V"K.s2U^ 转入A的帐户to charge the amount to As account
OIw[sum2 @Z#h?: `~lG5| Yuf+d-% 以计帐方式付款to pay on account
6+ptL-Zt< 1GkoE bk=;=K kxyOe[7 S 代理某人||为某人on ones account||on account of one
ALO/{:l( ,+h<qBsV@ I
H#CaD v)|a}5={ 为自己计算||独立帐目on ones own account
| ~>7_: 3"my!}03 OKau3T] :?z@T[- 由某人收益并负风险on ones account and risk||for ones account and risk
b W/T}FND l]t^MEoc8 e8:O2!HW m*)jndXY 由某人负担for ones account||for account of one
J~`!@! D8E^[w! T:K}mLSg Si23w'T 按某人指示||列入某人帐户by order and for account of one
]Y->
EME:W ~^'t70 :D ? ][/hL@[ LB$0'dZU 列入5月份帐目for May account
\0;w7tdo iDgc$'%? W:w SM* Cl&)# 编入某中帐项下to pass to the account of||to place to the account of
f0%'4t ]0(ZlpT %)dp
a n) HV:8j~ 寄出清算书to send in an account||to send in render an account
vF@|cTRR) g.;2N 9 C~.\2D`zy ?/,V{!UTtq 支票薄cheque book
&io
+* }9z$72;Qdq `)w=@9B)" Abmi=]\bx 支票陈票人cheque drawer
Ag(JSVY ;<0~^,Xm ;8e}X6YU 9MQwc 持票人cheque holder
OQg}E@LZ +yk 0ez &h6 `hP_ rt)[}+ox 不记名支票cheque to bearer||bearer cheque
v
-!Spf 6y?uH;SL #X{lV]Z S&cN+r
记名支票||认人支票cheque to order
!T~uxeZ/; ao(Lv+
?e+y7K}"] m*7RC4"J 到期支票antedated cheque
s{Y-Vdx pA@R,O>zr .ubZ Y~#.otBL& 未到期支票postdated cheque
@K#}nKN' mpIR: Im aqi]
5, :8+x&zn 保付支票certified cheque
XA69t2J~F ~@}n}aV'! (v}l#M7w =6fJUy^M\ 未获兑现支票,退票returned cheque
*J4\KU v806f
8
CzDg?w b c,G[R k 横线支票crossed cheque
YXU2UIY<~ Y31e1
,n>K$
c47.,oTo 普通横线general crossing
wwa)VgoS[ H:16aaMn( <fgf L9- uS xldc 特别横线special crossing
ue!4By8T W<~u0AyO
3 w(y
9y9r]
$TAsb>W!( 空白支票blank cheque
4C;"4''L f
LkC| !(j<Y0xo: 5'wFZ=>vMt 失效支票,过期支票stale cheque
2jxh7\zE -Ji uq qUQP.4Z9 5 ZJjm r,1 普通支票open cheque
s|:j~>53 W{]r_`=:6S R?2T0^0 QT(]S>--n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
}[;r-5} M=5hp&= *44E'Dxv mw\Pv| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
5^2P\y(? "@jYZm8 ? y[i6yN9 ng[LSB*57Y 支票换现金||兑现to cash a cheque
S=`#X,Wo LdX'V]ITh v dU) 0
\o5+ 清理票款to clear a cheque
92/_!P>
Fe
ZGPxc~ W)odaab7 >
H]|R }h 保证兑现to certify a cheque
1#vi]CX ;xu&%n[6@ };>~P%u32 . H8 6f != 填写支票数额to fill up a cheque
MeO2 cy!5q ev5m(wR )gxZ &n6 e1R<+`] 支票上划线to cross a cheque
7)x788Z6 ,GF(pCZzG 42PA?^xPw ~<3J9\z1 开发支票to make out a cheque
BIjkW.uf wQOIUvd
K'U=);W
H66F4i 签发支票,开立支票to draw a cheque||to issue a cheque
AaDMX, 4 :M}Vz- !=v d:, 2-@z-XKn 透支支票to overdraw a cheque
F%:o6mT jG/@kh*m <s (o?U ,+'VQa"] 背书支票to endorse a cheque
VO7&<Y}{x %u*HNo 5Ln !>, I=4G+h5p 请付票款||清付票款to pay a cheque||to honour a cheque
T$o;PJc &v/R-pz =5 $BR<' L&Pj0K-HT3 支票退票to dishonour a cheque
,egbU(:l >d
^DN;p
Qs8Rb ]%| <*db%{
拒付支票to refuse a cheque
jlaC: (6 '6f)^DYA'? J!5&
Nc qGECw# 拒付支票to stop payment of a cheque
6JE_rAab XGDJC N <
-=g)3_ d@+u&xrd 提示要求付款to present for payment
U{8x.CJ] Y]+KsiOL g,\O}jT\' \|C~VU@
见票即付持票人payable to bearer
uP2Wy3`V VI8/@A1Gv 0Q:l,\lY m~8
=?R+m 支付指定人payable to order
7Q #A li%A?_/m<&
v=?/c-J* W$Z8AZ{E 已过期||无效out of date||stale
JYa
3xeC; /3qKsv# 4-W~1 NnO%D^P] 请给出票人R/D||refer to drawer
}ZfdjF8N! |:Lk lpdYe r5PZ=+F 88A,ll%
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
<y,c.\c! V_jGL<X| NsL!AAN[V 9mB] \{^ 文字与数字不一致words and figures differ
He}"e&K hGU 3DKHT P+Sgbtc Rh{`#dI~= 支票
Ksvk5r&y
8l>YpS*S^ 时间已过account closed
X-cP'" G%SoC
4'H)h'#C
F2dwT 更改处应加盖印章alterations require initials
dG}*M25 hCB _g
O]Q8&( qDjH^f G(#EW+
`6pz9j] 时间已过effects not cleared
ZKVM9ofXRi -5,+gakSk ez[$;> L.%zs 停止付款payment stopped
{5JYu ,A>cL#Oe @g1T??h ;tfGhHpQn 支票毁损cheque mutilated
\1#~]1~
s H=*2A!O[_ 7E R!>l+ /n3S E0Y 汇款||寄钱to remit||to send money
WWv.kglz $QaEU="Z UDHMNubB PH=O>a`a_O 寄票供取款||支票支付to send a cheque for payment
+jj] tJ$[ L^L.;1 5
$.az 1c:/c|shQ_ 寄款人a remitter
fILD~ KqWO9d?w. K#dG'/M|Pb z#+Sf. 收款人a remittee
>&)|fV&4 6bBNC2K$- @Pf['BF" ,UneS 国外汇票foreign Bill
/@6T~XY M +3?.Vb%jY 6x@4gPy[ Gvquv\ 国内汇票inland Bill
K#]FUUnj= ^1X
6D
H` Uk4G9}I aTE;Gy,W 跟单汇票documentary bill
RHuc#b0 C59H|
S S,RC;D7 6v&@Rlg
空头汇票accommodation bill
36yIfC, |/!RN[< b&.3u ls6 *NQsD C.J^ 原始汇票original bill
HvW6=d(# >C}KSyV; 5>rjL; DC*6=m_ 改写||换新票据renewed bill
I 3dUI~}u u$+nl~p[& iG=XRctgj) 10r9sR 即期汇票sight bill||bill on demand
9HD 5A$ d&%}u1 . i/F].Sag &dJ\}O[r …days after date||…days after date…日后付款
1f0ma
N kl#)0yqN0 |JTDwmR qz|xow/ns@ …months after date||…months after date…月后付款
%(g!,!l) '! ~
s= {e83 A/{ kj
' 见票后…日付款…days after sight||…days sight
;ZR^9%+y9 @<44wMp i&JI"Dd7 `
NWmwmWB" 见票后…月付款…months after sight||…months sight
%QX"oRMn0 TJkWL2r0c n$ZxN"q < WsR4)U/]v 同组票据set of bills
?,FL"ye 3y-P-NI~= ;`FR1KIg &_$xMM,X 单张汇票sola of exchange||sole of exchange
avxI%% | ~}s0~j ~ ~{!,ZnO* A|BN>?.t 远期汇票usance bill||bill at usance
5!7vD|6
qim|= o.>Yj)U PsI{y&. 长期汇票long bill
\-I)dMm[ yb'v*B] dx"9jFn =B
ts 短期汇票short bill
K?,`gCN}v ?/24-n l6HT}x7OiH ()yOK$" 逾期汇票overdue bill
V-zF'KI[ *ZF:LOnU >I9|N}I
u|\K kk 宽限日期days of grace
r%^XOw<' fDZnC Fa H^8t/h l u
V_ 电汇telegraphic transfer (T.T)
rvBKJ!b0 &