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。
:q^R
`8;(t 会计报表statement of account
BRb\V42i; ^]6M["d/p B/mYoK PWvSbn
6 往来帐目account current
s`"O M^[- wUoiXi09 8h|M!/&2 *(G&B\ 现在往来帐||存款额current accout
~Rs#|JWB2V
9R
QU? 3cqQL!Gm b6"}"b
G 销货帐account sales
(?\?it- 9JPEj-3`g &|b4\uj9 Kq&qE>Ju 共同计算帐项joint account
O~ 27/ :\b|dvI< ~^&R#4J $Jp
~\_X 未决帐项outstanding account
|O-`5_z$r gWOt]D/ BX[~%iE *YtB )6j 贷方帐项credit account||creditor account
p&^J=_O qbiK^gR WULAty hv>KX 借方帐项debit account||debtor account
t<63 8`{kk T|;@T^ s\gp5MT @TzvT3\q 应付帐||应付未付帐account payable
B>z?ClH$R uvnI>gv
bb;(gK;F m`y9Cuk 应收帐||应收未收帐account receivable
sb^mLH] 3 #f{lC0~vA *%!M4& ?mx\eX{ 新交易||新帐new account
$.rzc]s L0Y0&;y|R mnjs(x<m CqFeF?xd8h 未决帐||老帐old account
8#X_# nPFwPk8=M e[1>(l}Ss c.%.\al8oW 现金帐cash account
~y
/!fnv $dQIs: Wd8Ru/ 1J{fXh 流水帐running account
s5D: z.oU4c h2~4G)J C\}/" 暂记帐||未定帐suspense account
0[T,O,y w0w1PE-V= hmC*^"C>U= 5o)Y$>T0 过期帐||延滞帐overdue account||pastdue account
c_.-b=zm };,/0Fu XNehP
ZYS -Z0+oU(?YE 杂项帐户sundry account
$q_R?Eay ~"K,7sw!Y V'G
Ju }%TPYc 详细帐单||明细表detail account
MHi8E9_O 9\JQ7$B S`!-Cal`n %lw! e 呆帐bad account
0w=R_C)
s xQ4%e[/ lg$zG
a? VT%:zf 会计项目title of account
LP];x3 !do?~$Og .}B(&*9,v l Dxc`S 会计薄||帐薄account-book
-0C@hM,wm r(h`XMsU T,%j\0 @?
c2)0 营业报告书||损益计算表account of budiness||business report
BlA[ T% c{3wk7 /Ncm^b4 ntVS:F 借贷细帐||交验帐account rendered
-7
U|a/ yQNV@T<o a^U~
0i@[S )2IH
5 明细帐account stated
oU*45B`" QXgE
dsw kM8{Cw
J aTp}# 与…银行开立一户头to open an account with
S!v(+|
LJ)5W 9h4({EE2t #Lv2Zoi>G 与…银行建立交易to keep account with
Vw|| !d %a+mk
E ).^}AFta -h|B1*mt 继续记帐to keep account
myl+J;,] ?W^c4NtP VXLT^iX L>yJ 与…有交易to have an account with
1i[FY?6`dh
i0$Bx> npJt3
Y_I '(bgs 作成会计帐||有往来帐项to make out an account with
InXn%9]p] J_x13EaV0 +LM#n#T Qham^ 清算||清理债务to make up an account
gL_Y,A~Q{ ojyIQk+ if|+EN% n8*;lK8 清洁帐目||与…停止交易to close ones account with
pn.wud}R Dn&D!B EkgE_8
\7Jg7 * 结帐to close an account
OQW#a[=WQ P:30L'.=[ Zjbc3M5
wr[, 清理未付款to ask an account||to demand an account
]o cWt3| ; ;L[e]Z 8"sb; CC#;c1t 结清差额to balance the account with
^*P%=>zO > ;/l)qk, _?OW0x4 0 stc9_O 清算to settle an account||to liquidate an account||to square an account
QUu}Xg: O8B\{T1 v?KC% {r@Ty*W}
L 审查帐目||监查帐目to audit an account
Z?wU s2Mb[#:a" uc;8 K,[t +=O5YR!{ 检查帐目to examine an account
`s\
?w5[ .Fdgb4>BXX xlhG,bb7 {q"OM*L( 转入A的帐户to charge the amount to As account
E[/\7v\ N<~t3/Nm Ney/[
3 A :A/d to 以计帐方式付款to pay on account
Y;?{
| 9WyAb3d' :]\([Q+a zd@m~V 代理某人||为某人on ones account||on account of one
\ExMk<y_& Wf|Q$MHos B} lvr-c# R}O_[ 为自己计算||独立帐目on ones own account
DGS $Ukz&T IZpP[hov 7pe\M/kl wne,e's} 由某人收益并负风险on ones account and risk||for ones account and risk
#ZB~x6i6 kqFP)!37 >m$1Xx4#GV C{U?0!^ 由某人负担for ones account||for account of one
RZXjgddL )h7<?@wv& s.$3j$vT 8 y*qVc E 按某人指示||列入某人帐户by order and for account of one
17%Mw@+ nAv#?1cjz j0oR)du E|iQc8gr& 列入5月份帐目for May account
qm/)ku0 N sXHO 16=sij%A RoPRQCE 编入某中帐项下to pass to the account of||to place to the account of
Fld=5B^} 3LOdj T
J _852H$H\ JMC. w! 寄出清算书to send in an account||to send in render an account
4h|c<-`>t {*G9|#[/@ F1*>y uXn1
'K<'2 支票薄cheque book
r>>%2Z-P UtoT B38]~'8 ofm#'7P 0 支票陈票人cheque drawer
CsGx@\jN La`N PY_:> H\ F:95 Cd#(X@n 持票人cheque holder
0X6YdW _2X V%rzk*LA ag [ZW j eoz*Dz 不记名支票cheque to bearer||bearer cheque
o#3ly-ht >mwlsL~X 0"<H;7K#W &."iFe 记名支票||认人支票cheque to order
P3x8UR=fS _kef0K6 oH97=>
+
%<(E 到期支票antedated cheque
%O|iE M A8muQuj]~~ (KjoSN(
K n<LEler#M 未到期支票postdated cheque
} Y12 -_=nDH D+l AhEN <sb~
^B 保付支票certified cheque
=W(Q34 (S>C#A=E\ 6AAz
}|h# \$w 未获兑现支票,退票returned cheque
R`NYEptJ X-bcQ@Oj LBw1g<& @ a! #G 横线支票crossed cheque
Wf+cDpK y6(Z`lx d[iQ`YW5 b6,iZ+] 普通横线general crossing
Ouk^O}W6 zVViLUwG lU8l}Ndz" .YtKS 特别横线special crossing
ROH|PKb7 'TTLo|@"- j*|VctM {5Q!Y&N.% 空白支票blank cheque
S,88*F(<^q ?qb}?&1 P\E<9*V 1KU!
tL 失效支票,过期支票stale cheque
;YaQB#GK% ahusta [:7'?$ k$n|*kCh 普通支票open cheque
Z%gh3 nGC/R& /p/]t,-j2 tm|ZBM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Sj3+l7S? y'3rNa]G1 lov!o:dJ +Q/R{#O 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
&sl0W-;0 j`EXlc~ GV1pn) 4 dB{Q"! 支票换现金||兑现to cash a cheque
p'Y^X .j ?
W>F b!+hH Hv: 8=!D$t\3 清理票款to clear a cheque
{B~QQMEow d9k0F
OR1 ><4<
yj1 lqy Qf$t 保证兑现to certify a cheque
N"Z{5A ~]sc^[ P?%s
#I: ez7A4>/ 填写支票数额to fill up a cheque
2_>N/Z4T A@`}c,G VMZMG$C t^&Cxh 支票上划线to cross a cheque
::`HQ@^ %mW{n8W3{ !M(xG%M-V [DuttFX^x 开发支票to make out a cheque
-oGdk|Yn [z:!j$K <|HV. O/! 7P} W
* 签发支票,开立支票to draw a cheque||to issue a cheque
5%"V[lDx@ ?d* z8w juJklSD e1yt9@k, 透支支票to overdraw a cheque
+L$Xv KR}?H#% :@Pl pFK U4'#T%* 背书支票to endorse a cheque
Z{*\S0^ST sJKI! !aUs>1i (g]!J_Z" 请付票款||清付票款to pay a cheque||to honour a cheque
,~U>'&M
; x>K Or,f 6jaEv# }J}-//[A 支票退票to dishonour a cheque
9
ql~q <)Dj9' _J U gat1Pz b!t0w{^w 拒付支票to refuse a cheque
h4gXvPS&r M-VX;/&FR 8S
TvCH"Z_ lf|FWqqV 拒付支票to stop payment of a cheque
E_rI?t^ @mCEHI{P &u
."A3( `7E;VL^Y1 提示要求付款to present for payment
,>a&"V^k WCZjXDiwJ gjyYCjF LENq_@$ 见票即付持票人payable to bearer
w{8xpAqm NWESP U):w LH.]DVj fUWG*o9 支付指定人payable to order
FjHv P8:dU(nlW 5vQHhwO50k RMV/&85?y 已过期||无效out of date||stale
Qp5VP@t ktXM|# +HpA:]#Y 5{WE~8$ 请给出票人R/D||refer to drawer
gx/,)> E.
KAJi /KaZHR. :`#d:.@]o@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
eS^7A}*wd- lN)C2 2 )
w5SUb *8
A 文字与数字不一致words and figures differ
yPBZc h %- "S]0 `g?Negt\v M]
%?>G 支票
bH nT6Icom
$99n&t$Y 时间已过account closed
oCv.Ln1;Z R%WCH?B<} r|8d
4 C
82omL 更改处应加盖印章alterations require initials
ub0.J#j@ 8FK/~,I
7aRi5 O:R*rJ Et_bH%0
Mj3A5;# 时间已过effects not cleared
1-uxC^u?|# pU}(@oy 7F7{)L |Zpfq63W 停止付款payment stopped
4Z=_,#h4. tY<4%~%X UgSB>V<? wmL'F:UP 支票毁损cheque mutilated
qr^3R&z!} ZQsJL\x[UK ~W'{p
x+:UN'"r 汇款||寄钱to remit||to send money
{lDd.Fn =o(5_S.u; XEp{VC@= [!uG1 GJ> 寄票供取款||支票支付to send a cheque for payment
I*{nP)^9 dL 1tl u%KTNa0 P )"m0Lu< 寄款人a remitter
b5I I/Y [ ({nj` }eU*(
}<^
V7Lxfoa4 收款人a remittee
l/GGCnO/ G6P?2@ ZY= {8T@ ::lKL 国外汇票foreign Bill
wk D^r(hiH Yui3+}Ms hbDXo: dr}`H,X"3 国内汇票inland Bill
mHTXni<! K(rWNO VBGuC c/ BLdvyVFx 跟单汇票documentary bill
=`F(B 'RR~7h k68T`Ub\W6 d#Y^>"|$. 空头汇票accommodation bill
P>C~
i:4n LVf
F[ DB|Y *b}HNX| 原始汇票original bill
w~A{(-
dx gQg"j) K~{$oD
7! AaOuL,l 改写||换新票据renewed bill
*uf'zQ<9 0B/,/KX ^7U
G$A ~O0 $Suv 即期汇票sight bill||bill on demand
7M!I8C0!aO .-c4wm} YMcD|Kb p H3^},. …days after date||…days after date…日后付款
W=><)miQ@ C*_C;6.~Y u@UMP@"# eS\Vib …months after date||…months after date…月后付款
x b~yM%*c EStB#V^ ^z IW+: &\WSQmtto 见票后…日付款…days after sight||…days sight
O!#g<`r{K @/.;Xw] jyUjlYAAv` 3>
AMII 见票后…月付款…months after sight||…months sight
m)t;9J5 +>{2*\cZ5} jh%Eq+#S Vpz\.] 同组票据set of bills
Ts[_u@ y<|7z99L ]d0BN`*U. <4si/
= 单张汇票sola of exchange||sole of exchange
fI}to&qk 5y[Oj^ ^e _hLX\SW wedbx00o 远期汇票usance bill||bill at usance
t ;;U} %KlrSo {yHCXFWlS {0wIR_dGX 长期汇票long bill
JV^=v@Z3 qFCOUl pYZmz $aD
VG}) 短期汇票short bill
WUe{vV#S'0 Cazocq5 M#4pE_G _LEK
% 逾期汇票overdue bill
#uG%j XFHYQ2ME2 %+W{iu[| \O3m9,a 宽限日期days of grace
[I,Z2G,Jb ;>EM[u "Y
=;.:qe 2>xF){` 电汇telegraphic transfer (T.T)
ArI2wM/v ]___M A@!qv#' zII|9y 邮汇postal order||postal note (Am.)||post office order||money order
u"cV%(# # Yj 1w +ZaSM~ ,Bi.1
%$ 本票promissory note (P/N)
jjB~G^n OhQgF <sGVR5NR )Pa'UGY 押汇负责书||押汇保证书letter of hypothecation
8sWJcmVo sk<3`x+ ^B.5GK)! 9X+V4xux 副保||抵押品||付属担保物collateral security
Olt?~} mA}TJz 36&e.3/# J9--tJ?[>o 担保书trust receipt||letter of indemnity
;s = l52 D(@S+r_ota YNyk1cE I#Y22&G1 承兑||认付acceptance
hP%M?MKC r4b 6 c FBe;1OU ]KKS"0a 单张承兑general acceptance
w,p
PYf/t ;C9_?u~# Drgv`z Af~$TyX 有条件承兑qualified acceptance
av8B-GQI*#
,h m\
:gv{F} ## y4
#>X 附条件认付conditional acceptance
9rA0lqr]5 Z!a=dnwHz !I{0 _b{ aB2FC$z 部分认付partial acceptance
h9&0Z+zs