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。
U $2"ZyFii 会计报表statement of account
\{8?HjJEM pXy'S s@y `+\6;nM z[0+9
=<Y 往来帐目account current
KmYSYNr@, 2lc 1z6$>{FUR l:i&l?>_ 现在往来帐||存款额current accout
g5OKhL0u GI[TD?s T@ 4R|P&{) ev'` K=n8 销货帐account sales
9*&c2jh X9-WU\?UC ]VkM)< + 6${=N}3Kw 共同计算帐项joint account
GGQ%/i]: ^7Hwpn7E u{'|/g& =<;C5kSD 未决帐项outstanding account
pK|~G."6e k Xg&}n
7 \`:nmFO(9 6L!/#d0 贷方帐项credit account||creditor account
#hZ`r5GvTj HVHd@#pDZ CQANex4&\ !S3^{l- 借方帐项debit account||debtor account
[pRRBMho 1
O?bT,"b lZr}F.7 3-PqUJT$ 应付帐||应付未付帐account payable
z|$
M,?r'
F%tV^$% -\9K'8 C 3cA'9 应收帐||应收未收帐account receivable
7@1GSO: Yf f|'0FI k6$Ft.0d1Z VrIR!9%
: 新交易||新帐new account
>lV'}0u)
)4e8LO cFZcBiw c<a)Yq
f"] 未决帐||老帐old account
Tpd|+60g ^7SE2Zi PrKH{nyJk
I !J' 现金帐cash account
rk-GQ#SKU ;I/ A8<C Q3I^(Ll"L ]<*-pRN 流水帐running account
Rz#q68 ~Jh1$O,9o 2j;9USZ
p aJ"m`5]=% 暂记帐||未定帐suspense account
$3=S\jyfK kK|D&Xy` 9Wv}g"KY0 >i_ #q$o 过期帐||延滞帐overdue account||pastdue account
@GWJq
3e vB%os Qm agkGUK/ cSTF$62E 杂项帐户sundry account
v{X<6^g ,rS?^"h9 1{AK=H') Gsu?m 详细帐单||明细表detail account
0Lf4^9N G1fC'6$3 "WzKJwFr }a%1$>sj 呆帐bad account
FyQr$;r !(HP
x@_ D&{CC O.DO,]Uh 会计项目title of account
DF>3)oTF zd6F}2*6 bXi!_'z$ 5P{[8PZxbV 会计薄||帐薄account-book
?C`r3 `&9iC 4P +BVY9U?\" 7$*X
营业报告书||损益计算表account of budiness||business report
\ZA@r|=$ suS[P?4 I
^Dm 3yz <aLS4 借贷细帐||交验帐account rendered
"AP$)xM-: jU-aa+ ?t5<S]'r$ =4$ErwI_dm 明细帐account stated
8
iTB 4.p:$/G
TS NBL%5!' ,{; *b
v 与…银行开立一户头to open an account with
J&iSS9c >=4(' JW!.+
Q .DI?-=p|_# 与…银行建立交易to keep account with
{_mVf
FG ^
L]e]<h( %!r.)Wx|2 n@L@pgo%~ 继续记帐to keep account
d
N$,AO T G
j?$HFa zW\s{ <F8e?
xy 与…有交易to have an account with
(g*j+i >(-A"jf `{|w*)mD 5DDSo0E 作成会计帐||有往来帐项to make out an account with
ah%Ws#& 8{i
O#C eyuyaSE 9a @rsyX 清算||清理债务to make up an account
RRXp9{x` BA2J dU 7{]dh+) Ia<V\$ # 清洁帐目||与…停止交易to close ones account with
C5~n^I| 8ok=&Gq4 e_|Z& zO---}[9a 结帐to close an account
''(rC38 b8_F2 "%)g^Atp> M\/hK2J# # 清理未付款to ask an account||to demand an account
S43JaSw) c6lCF & 3@qv[yOE m^0vux 结清差额to balance the account with
9|lLce$ Lg~C:BNF l^d' 8n %S"85#R5E 清算to settle an account||to liquidate an account||to square an account
2lO(f+ ,l6,k<
YrJUs]A x1?mE)n] 审查帐目||监查帐目to audit an account
!\<a2>4$T XPU>} 4{ I/XSW # J8!2Tt 检查帐目to examine an account
2QRO$NieV #G.eiqh$a lOp.c
U v2 E <~/| 转入A的帐户to charge the amount to As account
D;NL*4zt ^?Mp(o Y+UJV6 0F@ ~[W|2 以计帐方式付款to pay on account
}%8ZN : vX\9#Hj 4"k &9+> ":8\2Qp 代理某人||为某人on ones account||on account of one
;aV3j
/ 9xO@_pkX X!qK[b@Z Sz@z
0' 为自己计算||独立帐目on ones own account
O7Jux-E1C 9zb1t1[W xy]O8>b ;_vhKU)%J# 由某人收益并负风险on ones account and risk||for ones account and risk
C@6:uiT$ @b,H'WvhfS Q{|%kU" Yu\$Y0 {] 由某人负担for ones account||for account of one
XZ~kXE;B( X'jyR:ut# @k&6\1/U (<r)xkn 按某人指示||列入某人帐户by order and for account of one
} Xo#/9 88~Nrl=co o 2Nu@^+ 0#9H;j<Op 列入5月份帐目for May account
u"=]cBRWL6 8&G9 ?n`I5 v?OVhV | J3'#7 编入某中帐项下to pass to the account of||to place to the account of
\ s aV8U7B Vo@7G@7K( <rj
'xv }bv+^# 寄出清算书to send in an account||to send in render an account
nsRCDUCi \jwG*a XnZ$%?$ FC] *^B 支票薄cheque book
7K\v= {&,p<5o ~^1y(-cw 1`K-f
m) 支票陈票人cheque drawer
S-S%IdL `!vqT 3p, YWK0.F,8a
N!(mM;1X) 持票人cheque holder
|CDM(g>% zsXgpnlHT K9#kdo1 2 ?.SGn[ 不记名支票cheque to bearer||bearer cheque
#{}?=/nJ~- ?Fl}@EA#M &))d],tJX PaI\y!f 记名支票||认人支票cheque to order
{Nl? ]ZcivnN# + +}!Gfc?s R.rch2 到期支票antedated cheque
8
M*+
| 5v)^4(
) [7I bT:ph 8OZj24*'DS 未到期支票postdated cheque
O JcS%-~ =HCEUB9Fs LL#REK|lm8 S[zvR9AW& 保付支票certified cheque
PY5 &Fwjc !i;6!w uvbVb"\"Yk Kz"3ba}KH 未获兑现支票,退票returned cheque
UH!(`Z\C r@4A%ql< 7
~~ug O`@Nl 横线支票crossed cheque
@ b!]Jw ]@#9B>v= tP@NQCo Kyh>O)"G^% 普通横线general crossing
y0d= L+8ar9es g{Hgs kEDpF
26! 特别横线special crossing
_eKO:Y[e ;7P'>j1?U <l<O2 l j L|6i-?! 空白支票blank cheque
.g8*K " n5$#M Z~J]I|R: hTtn
/j
失效支票,过期支票stale cheque
Iq+N0G<j RsZj XRV]u|w=g g$K\rA 普通支票open cheque
KoERg&fY [
[$CtqLg 9hA`I tS $,}jz.R@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7_I83$p' Ek L2
nI
8ZY]-% t8*Jdd^3Z/ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Y*NzY*V\ ''nOXl n
o*) M7 T?7u
[D[[ 支票换现金||兑现to cash a cheque
'
h7Faj RrMEDMhk6 >jI.$%L$ 0fOhCxtL@ 清理票款to clear a cheque
TDH^x1P |oPRP1F-;e wEjinP$2 JXc.?{LL 保证兑现to certify a cheque
1 $&@wG ]DNPG" q_b!+Y 9nG^_.}| 填写支票数额to fill up a cheque
{,%&}kd> {:1j>4m2 c]^P$F8U K7RAmX 支票上划线to cross a cheque
I\mF dE ?Lg(,-: EOB8|:* 1&MCS%UTL 开发支票to make out a cheque
t /+;#- 3x[Cpg
, yx]9rD1cz YlrN^rO 签发支票,开立支票to draw a cheque||to issue a cheque
kq}byv}3I Q4u.v,sE 2^o7 ^S tkj-.~@g0' 透支支票to overdraw a cheque
"Vp
nr +6 Z*k(Q5&U .a@12J(I kvwnqaX 背书支票to endorse a cheque
#gC[L=01 Rl ]x: _WEJ,0*#' qZd*'ki< 请付票款||清付票款to pay a cheque||to honour a cheque
P(shbi@ w ,j*I7V Q!+AiSTU ~Zr}QO}G 支票退票to dishonour a cheque
wKM9fs Z}S[fN8 Skt-5S# &s".hP6 拒付支票to refuse a cheque
%/A>'p,~ `>sOOA =dGp&9K,fw So1TH% 拒付支票to stop payment of a cheque
l 2Sar1~1 d"FB+$ 6|eqQ+(A n6oOknCna 提示要求付款to present for payment
R #wZW&N Rt#QW*h\|i GQbr}xX.# F!X0Wo= 见票即付持票人payable to bearer
( cs 30sJ"hF9 !8G)`' jSp&\Wj b 支付指定人payable to order
5SY%B#;5G aF
2vgE\ Q4cCg7|0 kPX+n+$ 已过期||无效out of date||stale
z 206fF HA0!>_I dC ,i
yy2 j=O+U_w 请给出票人R/D||refer to drawer
uY5|Nmiu cpOt?XYR~ d'';0[W) F+hV'{|w` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
a/V,iCiH t<v.r
b GJ%^hr`P =
2 HY]H 文字与数字不一致words and figures differ
(7g"ppf _m9k2[N! D)-LZbPa jF?0,g 支票
4!/QB6
p
:xyy*I 时间已过account closed
sOLh'x f. O<$w-( J@-'IJ x Q"uC!Gu4 更改处应加盖印章alterations require initials
Z,)H f 4V:W 8k 9D "pO L/u|90)L d#T5=5#
B!+c74 时间已过effects not cleared
6,=Z4> @(#vg\UH qArR5OJ Nr*l3Z>LD 停止付款payment stopped
*y4g\#o. D|5mNX%e AZ!/{1 Az )|=1;L 支票毁损cheque mutilated
^|MS2' .!4'Y} 2Z{?3mAb; 5~h)pt47 汇款||寄钱to remit||to send money
v\w*VCjoV "_UnN}Uk }5fd:B m; }[eUAGhDU 寄票供取款||支票支付to send a cheque for payment
&0T.o,&y {qw'gJmX Y^]n>X __}SHU0R 寄款人a remitter
9Z
-2MF Z RjM^
d; x;W!sO@$ mPA)G,^ 收款人a remittee
a~yiLq
GAfc9 7Q!ksp RZxh"lIo 国外汇票foreign Bill
HW[&q boiP_*|M Y ZW;Ec+n_K )Cdw_Yx
国内汇票inland Bill
B9"d7E#wHF l=xG<)Okb 76T7<.S ]ttF''lH 跟单汇票documentary bill
Nd( I RsH( JcRxNH
)<" N@PuC> f8-`bb 空头汇票accommodation bill
/cClV"S*G e^*&& p@78Xmu?q 6KGT?d 原始汇票original bill
% (h6m${j fmYx =RUy4+0>F i@:^b_ 改写||换新票据renewed bill
JX'}+.\ J-+mdA \2u7>fU! #c:@oe4v 即期汇票sight bill||bill on demand
JA{kifu0+ r
~=+>,
_ >yc),]1~ r Hq1%)B …days after date||…days after date…日后付款
ot7f?tF2<J ~d&&\EZ !43nL[] ->qRG
U
W …months after date||…months after date…月后付款
SkV pZh ty!DMg# X,3"4 SK Dz hLb8k 见票后…日付款…days after sight||…days sight
Eet/l]e#a ();Z,A h<3bv&oI . T.De1Q| 见票后…月付款…months after sight||…months sight
hcU^!mp 53/$8= &=t~_ Dc XSx!11 同组票据set of bills
Z3o HOy Z^]Oic/0Oa fV9+FOZn .+2:~%v6 单张汇票sola of exchange||sole of exchange
dDiy_Q6 fBTNI`# .z
CkB86 bZSt<cH3 远期汇票usance bill||bill at usance
>l}v
_k*~B "o%okN
N]8/l:@ '3^_:E5y 长期汇票long bill
Y".?j5f? yo5-x"ze {<IHiB35q L?N:4/0;! 短期汇票short bill
DB"z93Mr<K (xfy?N + d>2 ' _0 [s] 逾期汇票overdue bill
w)go79 TH>uL;?= IF&edP[V 6I~M8Lo; 宽限日期days of grace
u YFy4E3 ,X|
>d ixy:S1pI rU>l(O'b 电汇telegraphic transfer (T.T)
{2xc/
aa
]| Oxu}W%BF* &iuMB0rbu 邮汇postal order||postal note (Am.)||post office order||money order
Gf7r!Ur;g 1=_?Wg: {niV63$m H(?+-72KX 本票promissory note (P/N)
%7[d5[U~ZA 1h]nE/
T.O `,FA3boE ,~=+]9t 押汇负责书||押汇保证书letter of hypothecation
UM1h[#?&V) 0kp
{`3ce J{;\TNkJ +IGSOWL
副保||抵押品||付属担保物collateral security
NHdNCHhA>- <@>icDFEHn &4t=Y`]SL gW G>}M@ 担保书trust receipt||letter of indemnity
7Or?$ Ux);~P`/o o|KmKC n> dpdp0 承兑||认付acceptance
fsKZ 7
A{R0@ it j&L <e H8Ra !FW@ 单张承兑general acceptance
rb.:(d)T G`v(4`tA 2j^8{Agz ~!fOl)F 有条件承兑qualified acceptance
*6(/5V z4[8*} Re;[S[D7 /u"K`y/*j\ 附条件认付conditional acceptance
hs)_h^P
gE&83i" [r1\FF@v, CrGDo9JdvT 部分认付partial acceptance
GKXd"8z]