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。
]Wd{4(b 会计报表statement of account
\vQ_:-
A Q2rZMK = 1}-]ctVn ::TUSz2/2 往来帐目account current
7Fy^K;V" u8o7J(aQsR DT 9i<kl NLz$jk%=g 现在往来帐||存款额current accout
GrM~%ng Y%=A>~s*c: B]*&lRR 2"__jp:( 销货帐account sales
,nHz~Xi1t WM@uxe, w_U5w ;F5B)&/B 共同计算帐项joint account
*D<sk7 saRB~[6I Ce_Z
&? R
dnd| 未决帐项outstanding account
m};_\Db` 3\(s=-vh Zfb:>J@h6
DdSUB 贷方帐项credit account||creditor account
n53}79Uiz b7>;UX e
#zGLxa G&uj}rj 借方帐项debit account||debtor account
#;mZ3[+i5 YF:NRY[i gdT^QM:y4$ 6]rrj
应付帐||应付未付帐account payable
%pwm34 OOk53~2id eQ9x l T.1z<l"" 应收帐||应收未收帐account receivable
omRd'\ RO 9*2hBNp+ vfy-;R( ;3?M?E/$s 新交易||新帐new account
Z].>U!7W
(K?[gI *|=&MU*+ M?\)&2f[Z 未决帐||老帐old account
71)#'ey b _u&% R]V`t^1 "QlCcH`g 现金帐cash account
_nRshTt`V& )Z;Y,g 2i>xJMW ;^*^
:L 流水帐running account
Hou{tUm{xC DC$
S.
{n @Td[
rHl }6S4yepl 暂记帐||未定帐suspense account
l y%**iN w{r->Phe C>03P.s4c w_{z"VeD 过期帐||延滞帐overdue account||pastdue account
W*s`1O > e6_.ID'3 JPpYT~4 4sJx_Qi 杂项帐户sundry account
I{Kc{MXn (Dn-vY' Q3/q%#q> MkYem6 详细帐单||明细表detail account
43)9iDmJ8< txgGL' qB=pp!zQ pUwX
cy<n 呆帐bad account
^Qr
P.l#pZ 3jn@ [ m JRiuU:=J~` &6:,2W&s 会计项目title of account
SP*5 W)6 QO?ha'Sl 54;iLL J`8>QMK^5 会计薄||帐薄account-book
q#778 /Z% ?; HdLkof2i Xo*$|9[. 营业报告书||损益计算表account of budiness||business report
6X jUb ,yqzk. zbi ]_=HC5" 借贷细帐||交验帐account rendered
h1kPsgzR 3Mcz9exY >4VU XVLuhwi 明细帐account stated
s7
KKH
w zo5.}mr+ 87Uv+((H m@Nx`aS? 与…银行开立一户头to open an account with
'
|/_=' `kv$B3 R P X`2zr T7T!v 与…银行建立交易to keep account with
NY;UI(<] Gu}x+hG 'H'+6 g@y"
B6X 继续记帐to keep account
xh6x
B|Z %~;Q_#CR/K [s34N+vU StDmJ] 与…有交易to have an account with
Hb+#*42v oto
od ]p*)
PpIl
h.9Lh ;j 作成会计帐||有往来帐项to make out an account with
]~.J@ 1? +{%4&T<nHw 7qUtsDK `p{!5 清算||清理债务to make up an account
=zjUd 5
ke#;1 4d 3Znpf :I'Ezxv| 清洁帐目||与…停止交易to close ones account with
,1[??Y >YBpB,WND
b:QFD| i-FUAR 结帐to close an account
?iLd5 Z eE{L>u f0`'
i[ :|M/+XPu 清理未付款to ask an account||to demand an account
r^E]GDz :]^P^khK
/8MQqZ C WDGGT.h G 结清差额to balance the account with
KYu(H[a tvOAN|+F z;C=d(|nN ]k:m2$le 清算to settle an account||to liquidate an account||to square an account
]jb4Z &7T
H
V J=X%
xb T{<@MK%],d 审查帐目||监查帐目to audit an account
&&}5>kg>d 0#[f2X62B )h0E$* IOkC [([ 检查帐目to examine an account
6lWFxbh <gdgcvd f4I#a
&DO KF_Wu}q
d 转入A的帐户to charge the amount to As account
H 1D;:n b'1d<sD G\+nWvV7 gww^?j# 以计帐方式付款to pay on account
3> #mO}\ /HuYduGdP 1 j12Qn@] R
2O.}!' 代理某人||为某人on ones account||on account of one
#a | ch6B b3b~T]] zf,%BI[Hr A<Z5 为自己计算||独立帐目on ones own account
%W4aKb?BT m6r )Z5}f "q^#39i? r^A#[-VyNP 由某人收益并负风险on ones account and risk||for ones account and risk
;(Xe
@OtW )6>|bmpU zg7l>9Sc Wjr
M
d#^ 由某人负担for ones account||for account of one
=*g$#l4 {?/8jCVd ~$4.Mf,u akhL\-d)al 按某人指示||列入某人帐户by order and for account of one
V`\f+Uu VL7S7pb_ -#wVtXaSc Yxd{&47 列入5月份帐目for May account
#t@x6Vt ^+as\ P iQkJ[ ,xYsH+ybA 编入某中帐项下to pass to the account of||to place to the account of
9c6GYWIFt& N<06sRg# V[Rrst0yo P-+M,>vNy[ 寄出清算书to send in an account||to send in render an account
[2'm`tZL Hs%QEvZl (]Ye[j^"7 30?LsYXL62 支票薄cheque book
eOehgU5x b6nZ55 h )Ig+uDGk VyWYfPK 支票陈票人cheque drawer
vx!::V7s6 X
45x~8f ahNX/3;y +9zJlL^A% 持票人cheque holder
d1V^2Hb? {N!E5*$Tr v7;J%9=0D` s:+HRJD| 不记名支票cheque to bearer||bearer cheque
[eNkU">} nn @^K6 b96t0w!cs u C,"5C 记名支票||认人支票cheque to order
0]T.Lh$3 uu}`warW ietRr!$. <0u\dU 到期支票antedated cheque
/m`}f]u +0XL5('2 qzA`d
5rX 7/H^<%;y 未到期支票postdated cheque
)jyq{Jb 8!4~T,9G K8HIuQ!= w9RF2J 保付支票certified cheque
*jk3 \KaoV ;n`R\NO9 lPM3}52Xu Ih.rC>)rx 未获兑现支票,退票returned cheque
*16<M)7 6'xomRpYN 5D,.^a1 A #D+7TWDwNt 横线支票crossed cheque
0A;"V'
i n*4lz^LR NO-k- LHh5 v"zjG 普通横线general crossing
yND"bF9 o#qH2)tb \6{krn| {?E<](+0 特别横线special crossing
w8O" =}, !^m%O0DT t3PtKgP-6 Btj#EoSI_ 空白支票blank cheque
Ve{n<{P qG<7hr@x] 9\HR60V ^+ZgWS^%
失效支票,过期支票stale cheque
F{<5aLaYti \(I0wEQo$ 96d~~2p 33Jd!orXU 普通支票open cheque
7A5p["?Z -LtK8wl^ C5x
ag#Z1 0ZMJ(C 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
HPg3`Ul ,`k_|//}= E<tK4?i" f-Jbs`(+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
7 8Vcu'j&_ rQ/,XH -$(Jk< j~;;l!({i 支票换现金||兑现to cash a cheque
~9\$5n)a '
OwyyPBF dBSbu=^$ ) LxLy+yC#p 清理票款to clear a cheque
FmEc`N9\v _A98 UiH!Dl}< A4.4Dji,x 保证兑现to certify a cheque
xg<Hxn,<M NQfYxB1Yr: <Mx0\b! ndink$ 填写支票数额to fill up a cheque
?+~cA^-3T |?d#eQ9a #`(WUn0H? t42u b 支票上划线to cross a cheque
!M7<BD}; K*q[(,9 UDy(dn>J:J w]u@G-e 开发支票to make out a cheque
('O}&F1 Yw'NX
5#)g 20b<68h$: UH?
p]4Nz 签发支票,开立支票to draw a cheque||to issue a cheque
k'T^dY&c :u6JjW[a) ]0c+/ \b& -#In;~ 透支支票to overdraw a cheque
F(5hmr MP^ d}FL J@_ctGv x}TS 背书支票to endorse a cheque
,1oQ cC r X'*|] oR .cSGh )@gZ;`n 请付票款||清付票款to pay a cheque||to honour a cheque
|&3x#1A ~YP Jez &Lm-()wb |TsE-t*E} 支票退票to dishonour a cheque
eS+g| $cW JIm4vS KS}hU~ q[3x2sR 拒付支票to refuse a cheque
:#5xA?=*
S 'G&{GVbXY P>i%7:OMZA jN31hDg<z 拒付支票to stop payment of a cheque
^EELaG Yd
EptAI $e1=xSQp4 5U`ZbG 提示要求付款to present for payment
mLh kI!4[ \1"'E@+ >Dw~POMy 1Xu?(2;NF 见票即付持票人payable to bearer
8:=
n* ;0rGiWC# cD*}..-/4 p)aeH`;O 支付指定人payable to order
M`YWn ; r;BT,jiX {n#k,b&9B r3E!dTDWq 已过期||无效out of date||stale
/1N6X.Zb 5|3e& C+[%7vF1 `?T#Hl>j 请给出票人R/D||refer to drawer
[.se|]t7X ca i<,3H W1fW}0
\B F*m"lz 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
> fnh+M &Z(K6U#. 6+r$t# pl@O
N"=[ 文字与数字不一致words and figures differ
O[tvR:Nh glD cUCF3 lC:k7<0Ji )?_#gLrE6 支票
.2d9?p3Y
vEf4HZ&w 时间已过account closed
+$4(zPs@ JB!:JML `E+Jnu,jC %CWPbk^ 更改处应加盖印章alterations require initials
rpeJkG@+ |,9JNm$ 4tL<q_ _zlqtO EY*(Bw
*6HTV0jv 时间已过effects not cleared
SGb;!T* B8E'ddUw "KcA c/c
$D;T 停止付款payment stopped
N0hE4t 2,ECYie^ @`\VBW *JggU 支票毁损cheque mutilated
OL4z%mDZi s4&^D< DNGvpKY@ {vAE:W.s 汇款||寄钱to remit||to send money
:W b j\ 9x,RvWTb ^C2\`jLMY *#TUGfwy 寄票供取款||支票支付to send a cheque for payment
GfM;saTz{ F~A 'X /}-CvSR E=){K 寄款人a remitter
9UvXC)R1 Mq';S^ N !TW! v\(2&* 收款人a remittee
zYl#
4O`=c >X*Mio8P#
4CGPOc NcY608C 国外汇票foreign Bill
'X shmZ0& <&)v~-&O
1q;#VS/D;H 0uBl>A7qhn 国内汇票inland Bill
JxyB( asJ)4ema {BKl` 1z |_uaS 跟单汇票documentary bill
O%r; 5kP Web|\CH qCv20#!"| IIq1\khh 空头汇票accommodation bill
fGmT_C0t
m
rX^2SR =]k {"?j }NsUnbxT 原始汇票original bill
c6Y\n%d& 8Jz:^k: Wb S4pdA EI\9_}@, 改写||换新票据renewed bill
&y<ZE ?McQr1 "s\L~R.& 4lZ$;:Jg 即期汇票sight bill||bill on demand
Y#g4$"G9 j(~ *'&|( TRsE % iOG[>u0h …days after date||…days after date…日后付款
z
$MV%F a
^%"7Ri
IgC}& g[w,!F …months after date||…months after date…月后付款
je]}R>[r5 Iy }:F8F>g }. z&P' KoS*0U<g6 见票后…日付款…days after sight||…days sight
H{t_xL)k. t='# |'); csfgJ^ n }2ZsHM^]% 见票后…月付款…months after sight||…months sight
`_&Vt=7lG
]
Eh}L JsotOic% 'g9"Qv?0{` 同组票据set of bills
S(7ro]U9 v(pmIb{ 5Vi>%5A>l A19;1#$= 单张汇票sola of exchange||sole of exchange
T6~_Q}6 d:F @a 6)BR+U t+Op@*#% 远期汇票usance bill||bill at usance
7==f\%, ,6r{VLN ++DG5` iPrLwheb 长期汇票long bill
mg,j:, c5mZG
7- ZNx$r]4nF z,|{fKtY} 短期汇票short bill
&hk-1y9QS u!:z.RH8n ?ByM[E$ <EST?.@~+ 逾期汇票overdue bill
n6k9~ "? !\g+8> ;}'D16`j t3+Py7qv 宽限日期days of grace
Ka`=WeJ| *@TZ+{t Vi$-Bw$@ > ,DbNmi 电汇telegraphic transfer (T.T)
?)\a_Tn ]f1
{n 72,rFYvpK 7-BvFEM; 邮汇postal order||postal note (Am.)||post office order||money order
r$wxk 4%Rz qL94SW; sUYxT>R m:hY`[ f6 本票promissory note (P/N)
Zo
{$ ce6__f5? o`.R!wm:W Q#
EP| 押汇负责书||押汇保证书letter of hypothecation
nF5qw>t# 3 LdQ]S "gD-8C3 P#:?ok 副保||抵押品||付属担保物collateral security
O=9-Qv| vaon{2/I Lq>&d,F06) Uw4>
v: 担保书trust receipt||letter of indemnity
w eQYQrN ,[A'tUl _ Zec <m8~ eW>3XD4 承兑||认付acceptance
rhL" i^ b<]n%Q'n (@#M!'
N&[D>G]>v 单张承兑general acceptance
Q#
IG; WF\)fc#;_o (mlzg=szW oc^Br~ Th 有条件承兑qualified acceptance
c=AOkX3UD mYU9
trHV A0%}v* &)oOeRwi]. 附条件认付conditional acceptance
-[qq(E jVH|uX"M5Y ;us%/kOR cv/_r#vN 部分认付partial acceptance
SI
KOFs