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。
>X-ed 会计报表statement of account
]
P:NnKgK ~0'_K1(H b#?ai3E J
dk3)
\ 往来帐目account current
Bt|9%o06l jsZiARTZRl -6hu31W XhHel|!g: 现在往来帐||存款额current accout
0~PXa(!^K Fi?U)T+%+
tEpIyC j]@x Q,y 销货帐account sales
a2(D!_dZR !0>!tW Fy4< 9^#zxmH) 共同计算帐项joint account
e]dPF[?7 }"g21-T^ :Ul'(@ kz$6}&uk 未决帐项outstanding account
r?Zy-yQ p[af[! Zh@4_Z9n!
%~~z9 6( 贷方帐项credit account||creditor account
V8KTNt% @&i#S}%/ q>D4ma^ 2m)kyQ 借方帐项debit account||debtor account
|2t7G9[n lzr>WbM{{p A|`Joxr yP<:i
CY 应付帐||应付未付帐account payable
gr[ "A Hz!U_? hX'z]Am< ~q'w),bE"Q 应收帐||应收未收帐account receivable
2heWE
K&\BwBU &8:iB {n BW;=i. 新交易||新帐new account
pZ@W6
} l7D4`i<F 3u"J4%zg|L Vx\#+)4 未决帐||老帐old account
)LMBxyS ~q#[5l(r8 oC@"^>4 ,,wyydG 现金帐cash account
1=/MT#d^?
^%4(
%68 Rrs`h `'- w|n?m 流水帐running account
!Wdt:MUI8 tx|"v|&e2 k?|zIu 63y':g 暂记帐||未定帐suspense account
)@lo ';\
gqHH Hh 2Xj-A\Oh~ c@ZkX]g 过期帐||延滞帐overdue account||pastdue account
F|n$0vQ* ^RFmRn (X`t"*y"
$V {- @= 杂项帐户sundry account
L2/<+Zw jQK2<-HZ3 t+4%,n f_1 ;t@ 3Go 详细帐单||明细表detail account
HS5Ug'\446 .>gU
9A(Nk > {LJ#Dc6 QF.wtMGF& 呆帐bad account
<+i`W7 <g|nmu)o$ $Zu4tuXA %.atWX`b 会计项目title of account
)l!&i?h% sJYKt WE Svkm; m?R+Z6c[ 会计薄||帐薄account-book
dPdHY` l`5}i|4KTW L+0N@`nRF as!|8JE` 营业报告书||损益计算表account of budiness||business report
ow>[#.ua 8`LLHX1| j|$y)FBX i7w}`
vs 借贷细帐||交验帐account rendered
UXdC<(vK [F>n!`8 uwS'*5tU Zs K'</7 明细帐account stated
2QuypVC ] @1qUC"Mg A&_i]o
?k7/`gU 与…银行开立一户头to open an account with
gu.))3D9
{D2d({7 7_'k`J@_ 5bqYi 与…银行建立交易to keep account with
o'}Z!@h 2Z1(J% 7 qpEC!~y U -^S<H 继续记帐to keep account
#(Yb
lY W!9f'Yn +WEO]q?K +VI0 oo {Z 与…有交易to have an account with
LF,c-Cv!jL !\|@{UJk/ Z_ *ZUN?B w!Lb;4x ? 作成会计帐||有往来帐项to make out an account with
_q!ck0_ GH)+yD[o 1ZH8/1gWI oO9iB:w 清算||清理债务to make up an account
0BwQ!B. P6Z,ci17 UtW3KvJ#= #(}_2
x5 清洁帐目||与…停止交易to close ones account with
%RF @P*P8v8: Y?SJQhN6W `fE:5y 结帐to close an account
KqIe8bi^G Vh-h{ Z"8cGN' hdDI%3vk3 清理未付款to ask an account||to demand an account
gmH0-W)= sBG(CpQ Rn^N+3o'M !~DkA7i 55 结清差额to balance the account with
g<jK^\eW sU3V
)7"
kR|DzB7 j3'/jk]\ 清算to settle an account||to liquidate an account||to square an account
CMf~Yv :r+
1>F$o Yy;1N{dbT ,UJPLj^ 审查帐目||监查帐目to audit an account
ll^O+>1dO 4>eg@s N AyXKhj#Ml !Dn1pjxc 检查帐目to examine an account
24k}~"We Olr
w>YbW ^O9m11 yq^$H^_O
p 转入A的帐户to charge the amount to As account
R1%T>2"~& QLLVOJi -BH'.9uqGQ VH*(>^OfF 以计帐方式付款to pay on account
9K_HcLO%y C
5!6k1TcE ApB'O;5 q:eAL'OkM 代理某人||为某人on ones account||on account of one
e/l?|+m 6 iFT3fP'> 5 ~oyPmIcb lw lW.C 为自己计算||独立帐目on ones own account
-2XIF}.Hu z@LP9+?dE 1Ee>pbd A}}t86T 由某人收益并负风险on ones account and risk||for ones account and risk
nsn,8a38 {i?K~|
h
C_&tOt :njUaMFoMA 由某人负担for ones account||for account of one
m=y)i]=1
ZACn_gd[5 wn.0U #_5+kBA+>' 按某人指示||列入某人帐户by order and for account of one
Q 7?4GxMj uATRZMai
DGUU1vA g[Y$SgJ 列入5月份帐目for May account
ZuON@ ( Kn]WXc|(" t)ry)[Dxv /qY(uPJ 编入某中帐项下to pass to the account of||to place to the account of
3<SC`6'? 7m$/.\5 7tnzgtal 'S
;vv]}Gs 寄出清算书to send in an account||to send in render an account
~nlY8B( 27gm_* F:U_gW?
0 <;B2ce 支票薄cheque book
u-<s@^YG ^u<+tV
mcracj[B *GMRu,u2 支票陈票人cheque drawer
b s*Z{R qd ZYaS ~ {hR23eE)# UJ&,9}L8 持票人cheque holder
HyMb-Us 60$
WNi<|A#T{ %dQX d] 不记名支票cheque to bearer||bearer cheque
F!<x;h( 2HNS|GHb& M?`06jQD. LdL\B0^l 记名支票||认人支票cheque to order
DKH9
O .YlM'E*X ^6n]@
4P Sy55w={ 到期支票antedated cheque
q fe#k F9 iE5^Xik, .j.=|5nVo4 2:yv:7t/ 未到期支票postdated cheque
:'=C/AL W525:h52{ 03y<'n H9?~#GPb 保付支票certified cheque
!{LwX Kf dWSH\wm+ Ab)7hCUW Y_
B(R 未获兑现支票,退票returned cheque
I1jF`xQ&0 3{=4q 4RNzh``u C09@2M' 横线支票crossed cheque
,`b9c=6; D1a4+AyI .#}R$}e+ +{Ttv7l_2 普通横线general crossing
*,u{~(thR gB#t"s) :#vrNg(M 5Ml}m 特别横线special crossing
P?
n`n!
qZ t!LvV.g+ $I%]jAh6 c2QC`h(Wb 空白支票blank cheque
[LK
9^/V z#b6 a
P H^~!t{\
b%6_LK[ 失效支票,过期支票stale cheque
]2+(i ek<U2C_
u# 6IA
~bkc} ;S/fe(C
普通支票open cheque
|ONOF ~rD* Y. <\u%ZB AiuF3`Xa 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Bs*s8}6 r QF%; EW)]75o{QF ]4PG[9J@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/C"E*a
^B<jMt PeOgXg)L`z rz(DZ
V 支票换现金||兑现to cash a cheque
ouujd~b+ wp$=lU{B \I>,j,c lxbZM9A2 清理票款to clear a cheque
}0I ! n@ M
EE]6nU | jlR], xJ4T7 )* 保证兑现to certify a cheque
Kgcg:r: O1QHG'00 CR<*<=rI ,+XQ!y% 填写支票数额to fill up a cheque
`ainJs:B I>:'5V
X@B+{IFC }wn GO
r 支票上划线to cross a cheque
No
I=t f_}55?i0 u
VB&DE g\2Y605DM 开发支票to make out a cheque
6d,"GT 18~j>fN xZ .:H&0G P;h/)-q8 签发支票,开立支票to draw a cheque||to issue a cheque
ZC05^ >[[< 5$,T F4*f_lP 3N?uY2 透支支票to overdraw a cheque
C0e<
_6p= ^#;2 Pd> _uDtRoI8 $uboOfS83G 背书支票to endorse a cheque
5
ES$qYN 'kp:yI7w lgU7jn w(VH>t 请付票款||清付票款to pay a cheque||to honour a cheque
-
iU7' XMpPG~XdN \;4RD$J B<i1UJ5 支票退票to dishonour a cheque
GZ9XG"> h|wyvYKZ 5'@}8W3b pDW .Pav 拒付支票to refuse a cheque
VPK)HzPG, xHHG|
u 'Kl} y, ugOcK Gf 拒付支票to stop payment of a cheque
H`kfI"u8 LFtnSB8 >QCVsX>~ 8g$pfHt|e 提示要求付款to present for payment
2: fSn&*/> Xq9%{'9 B\BP:;" /1Ndir^c 见票即付持票人payable to bearer
k: D<Q k |M L ej3? k =ayl~"bW 支付指定人payable to order
[i\K#O +f x]w%?BlS (|<}q-wO .a?GC( 已过期||无效out of date||stale
FK>8(M/ o[aRG7C ^k/@y@% Ee^2stc- 请给出票人R/D||refer to drawer
whr[rWt@> WUZusW
5s kk&
([xqU _>0I9.[5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
624l5}@: IOomBy: #Mrof9 rdSkGb 文字与数字不一致words and figures differ
sZA7)Z`7 >,7-cm=. uL`_Sdjw 7;5SK:X%dm 支票
]9F$/M#
$zKf>[K 时间已过account closed
PS**d$ S OjFB_
N H+6+I53
3P N<J 更改处应加盖印章alterations require initials
Sjv_% C$ ,'Zs")Ydp J4"?D9T3G `B-jwVrN( rUmaKh?v|X
)lwxFP; 时间已过effects not cleared
E.45s? r c>mTd{Abi 5LM Ay" QZw`+KR 停止付款payment stopped
wO.T"x%X ?$J#jhR? usc"m huQ P-U9FKrt 支票毁损cheque mutilated
:"{("!x D?A3p6% fAYp\k TuG%oV} 汇款||寄钱to remit||to send money
%m )vQ\Vtx +`=rzL"0I7 4sMA'fG >
>%m,F[ 寄票供取款||支票支付to send a cheque for payment
/fgy 07T yI$KBx/]n QN)E
PS:y NAg m?d 寄款人a remitter
Bre:_>* .|
UIZwW0 2:GS(%~ #l 7(WG 收款人a remittee
XN|[8+#U<@ rJtpTV@. =/kwUjC? &uP,w# 国外汇票foreign Bill
8GlRO4yd qg1tDN`s ;V v.$mI vX30Ijm 国内汇票inland Bill
@}\wec_ M,w5F5 0H!J erlg\-H 跟单汇票documentary bill
H'a6]
]2 Be;l!]i yo^M>^P\N D4Z7j\3a 空头汇票accommodation bill
(! a;}V<7 $&Lw 2 c0 2,'~' T0|hp7
WM 原始汇票original bill
dC>
[[_ 4LXC;gZ b]5/IT)@O F rd>+ 改写||换新票据renewed bill
;
.+
C '+&!;Jj, 1$_|h@ |Ml~_m 即期汇票sight bill||bill on demand
6qR5A+|; weH;,e*r k5g vo &0x;60b …days after date||…days after date…日后付款
|
\FJ .k!<Oqa NjFlV(XT} 4
D)M_O …months after date||…months after date…月后付款
F]GX;<` U+G8Hs/y Y>2oU`ly, fA)4'7UT 见票后…日付款…days after sight||…days sight
E>c*A40=.n b
Bkg/p] ;iA$
yw: ~P fk
见票后…月付款…months after sight||…months sight
JD)wxoeg &8HJ4Vj2 ZFC&&[%-sG bQ`2ll*( 同组票据set of bills
Il]p >B 7*eIs2aY \2 Yo*jE} RveEA/&& 单张汇票sola of exchange||sole of exchange
SoHw9FtS RDxvN:v
R
i/D>[ N
Qx>u 远期汇票usance bill||bill at usance
]D_
AZI xf3;:soC byHXRA
)39 x-T7
tr&( 长期汇票long bill
5Z>+NKQ vhrURY. _b!
TmS#F1 +{\b&q_ 短期汇票short bill
!DBaC%TGC ^S:I38gR#q ?
@- t.N N&G;` 逾期汇票overdue bill
EouI S2e;a ow9Vj$m _|>bOI wKE}BO > 宽限日期days of grace
PEMuIYm$ V
9;O1 DI\^&F)3T2 Bgs,6: 电汇telegraphic transfer (T.T)
i9^m;Y)^I Zr|\T7w 3 qf*e2"
~v m }\L i] 邮汇postal order||postal note (Am.)||post office order||money order
o(YF`;OhvS PG*FIRDb -:Jn|= 2 W Wr./q 本票promissory note (P/N)
^}4ysw nm`}Z'&) 2f2.;D5g_' sDS0cc6e 押汇负责书||押汇保证书letter of hypothecation
+ooQ-Gh i> PKE. }4_c~)9Q (!koz'f 副保||抵押品||付属担保物collateral security
TnLblkX M(.]?+ R]y9>5 'U v]m#+E 担保书trust receipt||letter of indemnity
IWnyqt(k pJ_>^i= wb6$R};? ^" 4u1 承兑||认付acceptance
u`wT_?%w
K@@Jt vW03nt86 i; 3qMBVY~ 单张承兑general acceptance
8zH/a
l 5z8]/ P"k,[ZQ \2AXW@xE 有条件承兑qualified acceptance
n$jf($* )}SiM
{g vA#?\j2 N0fXO 附条件认付conditional acceptance
)q'~<QxI\ (N$$N:ac[t D;OR?NdgvW } bEu+bZ 部分认付partial acceptance
1a;&&!X