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。
{NUI8AL46A 会计报表statement of account
f-`C1|\w a)QSq<2* E RjMe'q4 4`/Td?THx 往来帐目account current
'1"vwXJ" Cs'<;|r( cD ?'lB- qGdoRrp0Ov 现在往来帐||存款额current accout
R q`j|tY xQDWnpFc N
oRPvFv i\dd 销货帐account sales
!W/"Z!k u$<>8aM
ei
F% z$^ m- ;T :]?5W! 共同计算帐项joint account
g4^3H3Pd Jd28/X5&
bKt
4 ,}/6Za 未决帐项outstanding account
MW|R
)gt ihd^P] :B~m^5 oVQbc\P3 贷方帐项credit account||creditor account
u;9a/RI }"M5"? ?T)M z
q} >e!Y 63` 借方帐项debit account||debtor account
u] Z;Q_= ^&KpvQNW_ 1ZY~qP+n+ yJW/yt.l 应付帐||应付未付帐account payable
=Q #d0Q %5!K?,z% Gq-~zmg ^$s&bH'8 应收帐||应收未收帐account receivable
}H:wgy` ) uTFId 3fxcH yof8L WXx 新交易||新帐new account
r7FpR! S]Ye` XD Q<28^ v8K`cijSS 未决帐||老帐old account
vZ1?4hG 3F32 /_` :,V&P_ M9Xq0BBu 现金帐cash account
sh*/wM o37D~V; t==\D?Rt >qZl
s' 流水帐running account
B Q2N_*v w+$~ds LfN,aW z"-oD*ICw 暂记帐||未定帐suspense account
\027>~u
{
q6}KOO) zKT4j1h EHK+qrym 过期帐||延滞帐overdue account||pastdue account
fr`Q
5!0
OZEbs 7 >[l2KD xnHB
<xrE} 杂项帐户sundry account
Va A.J K>TEt5 ueEf>0 &ET$ca`j# 详细帐单||明细表detail account
kH`?^^_yJ t N4-<6 k*D8IB R'8S)'l 呆帐bad account
b!r%4Ah I&`aGnr^^ 2R W~jn" 5?[hr5E.E 会计项目title of account
F` &W5[ \VWgF)_ [^D>xD3B2 xQl}~G]!
会计薄||帐薄account-book
gq@8Z
AWn lOM8%{.'_x Cbpz Yv32 7$x%A
&] 营业报告书||损益计算表account of budiness||business report
N6`U)=2o>h DF
UTQ:N q]Kv.x]$R =
5[%%Lf 借贷细帐||交验帐account rendered
)+ 'r-AF* .PV(MV Ow(aRWUZD_ w@Asz9Lq% 明细帐account stated
P- +]4\ 5nTcd@lX '$rCV,3q 97~>gFU77# 与…银行开立一户头to open an account with
B&_Z&
H= T+B8SZw#}! sWB@'P:x hA;Ai:8 与…银行建立交易to keep account with
v7Ps-a) b I`JG:^b ={f8s,m)P, 3hxV`rb 继续记帐to keep account
+25=u|#4r ooBB
g@ _#MKp H yPY{ZADkQ 与…有交易to have an account with
f( Dtv f:y1eLl3 Sk)lT^by JVxja<43 作成会计帐||有往来帐项to make out an account with
*_7/'0E(3 >2=
Y 35j RWX!d54& l}r 9kS 清算||清理债务to make up an account
^do6?e`?- O&&_) E m^Dg9 bwcr/J(Nb 清洁帐目||与…停止交易to close ones account with
t\a|Gp W MT:VQ>fC jVZ<i}h0B ly35n` 结帐to close an account
+95v=[t#Ut BvH?d]% 3~V. ~MXhp5PI 清理未付款to ask an account||to demand an account
F_m'
9KX4E SH#*Lc
M] +.xo+A T,jb%uPcE 结清差额to balance the account with
0FY-e~xr >f
th
iA FvG?%IFM F#M(#!)Y" 清算to settle an account||to liquidate an account||to square an account
"^!y>]j#A v;U5[ $45.*>, -%gEND-AP 审查帐目||监查帐目to audit an account
"a}fwg9Y T:zM]%Xh $IjI{% Ir5|H|b< 检查帐目to examine an account
,G5[?H;ZN %?aq1 =B \v5;t9uBZ 6>)nkD32g 转入A的帐户to charge the amount to As account
V=% ;5/ iP;"-Mj "tl$JbRTY EpyMc+.Ze' 以计帐方式付款to pay on account
uwr7 .\7 deV
nAu = B2P@9u|9 Hk@Gkx_ 代理某人||为某人on ones account||on account of one
q<!-Anc 5%e+@X;j 4OQ,|Wm4G z7
gX@@T 为自己计算||独立帐目on ones own account
g}W|q"l?i xE]y*\ '6WS<@%} "y&`,s5} 由某人收益并负风险on ones account and risk||for ones account and risk
:$,MAQ'9 N$IA~) X(X[v] 6}e*!,2Xj 由某人负担for ones account||for account of one
%lWOW2~R ..+#~3es#y Rz|@BxB>n 0V21_".S 按某人指示||列入某人帐户by order and for account of one
`>`b;A4 ^V#,iO9.- 1' v!~*af z F.@rXl 列入5月份帐目for May account
M}# DX=NZc MuQ)F-GSUu PnaiSt9p?r F.5fasdX'
编入某中帐项下to pass to the account of||to place to the account of
rzn,NFI L YF| -~lq <M A)>#n) 寄出清算书to send in an account||to send in render an account
Es)|#0m\x@ oD9n5/ozo ow{. iv\,u $HsNV6 支票薄cheque book
],S {?!'1 I4?oBq vno/V#e$WX .6azUD4 支票陈票人cheque drawer
7[1|(6$ =3w;<1 ?'
Cp"
7R
&s #0[^jJ3J 持票人cheque holder
j;Z?q%M{6 qJrKt=CE 9g5h~Ma 6`@J=Q? 不记名支票cheque to bearer||bearer cheque
PBCGC^0{ n
"6L\u oq+w2yR Z9+fTT 记名支票||认人支票cheque to order
A8*zB=C HdI)Z<Krp 9tPRQM7 Q]/%Y[%| 到期支票antedated cheque
)j>U4a y7fy9jQ
8. 2*V[kmD/3 *1<kYrB 未到期支票postdated cheque
{ptHk<K:) ]{\ttb%GX %csrNf 0O>ClE~P 保付支票certified cheque
G_S>{<[ ucx02^uA Rt+ -ud{O ji1vLu4|t 未获兑现支票,退票returned cheque
/z*Z+OT2 , i5 _4 \>-
M&C ")STB8kQ 横线支票crossed cheque
V)>?[ ngl +`|u IUFc_uL@\ qGV_oa74 普通横线general crossing
LsuOmB| ^ Wq1 jTIQ x~!|F5JbM UE.kR+1 特别横线special crossing
_o$jk8jOjW j/*1zu8Y XAU%B-l: '6 F-% 空白支票blank cheque
}Ze*/p-
8'8`xu$ Zob/H+] sjg`4^!wDD 失效支票,过期支票stale cheque
Lr$Mk#'B $zjdCg< VE|l;aXi `Zm6e!dH- 普通支票open cheque
0\= du E>|X'I?r^ ,
,{UGe3 Ww2@!ng 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
w>&*-}XX gVOAB-nw Nhjq.& ^Fco
'nlM 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
LZRg%3.E ro{!X, _$, EJ9hgE 0
Uropam 支票换现金||兑现to cash a cheque
`x`[
hJ
?i mLxgvp ,|({[9jA 9qB0F_xl 清理票款to clear a cheque
^es]jng` 3N2dV6u m0"K^p
Icnhet4 保证兑现to certify a cheque
##7y|Aw
K ecghY=% _5jT}I<k /uwi$~Ed 填写支票数额to fill up a cheque
%L+q:naZe 6st
(j&:
W&?Qs=@ 支票上划线to cross a cheque
b|d-vnYE y2G Us&09 ?l0Qi WEimJrAn 开发支票to make out a cheque
Rm} ym9 6}"c4^k6 9{toPED TN2Ln?[xU 签发支票,开立支票to draw a cheque||to issue a cheque
bO=|utpk !*N9PUM AG N/kx M3pE$KT0x 透支支票to overdraw a cheque
A9$x8x*Lt tJ\
$% ?l0eU@rwQ 7>JTQ CJ 背书支票to endorse a cheque
%;,fI'M
Q.g/ *;o%*: =&WIa#!= 请付票款||清付票款to pay a cheque||to honour a cheque
}e?H(nZS7h zR" cj fjh|V9H E(jZ Do
支票退票to dishonour a cheque
Y}:~6`-jj m9 h '!X< 513,k$7 ->sxz/L 拒付支票to refuse a cheque
jx: IK $9)os7H7 |kYlh5/c d cm< #zu3~S 拒付支票to stop payment of a cheque
~]?:v,UIm( p)y5[HX wVBKVb9N cg
g6E
O( 提示要求付款to present for payment
sT M;l, a +w2cN' _fHC+lwN x[(6V' 见票即付持票人payable to bearer
`2mddx8 s2;~FK#/ u_(~zs.N] =&}@GsXdo 支付指定人payable to order
v"USD<
o*cu-j3 (Xd8'-G$m t#k]K] 已过期||无效out of date||stale
wPlM=
.Hq? 8 #_pkVQw:
;8s L B~p%pTS+ 请给出票人R/D||refer to drawer
C8U3+ s @!sK@&ow@% mq`/nAmt Y6` xb` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Z>hTL_|]a{ VmS_(bM &@0~]\,D7 OW7 文字与数字不一致words and figures differ
E9:@H;Gc -$Oh.B`i ^/f~\#R g6GkA.!X$ 支票
@)Qgy}*5
l2D*b93 时间已过account closed
LP2~UVq #@R0$x :/"5x fMM%,/b{ 更改处应加盖印章alterations require initials
uA t{WDHm m G+=0Rn^ NE Zu?g &2ty++gC ,.|/B^jV
R`Hy0;X 时间已过effects not cleared
lPtML<a m|OB_[9 j0{Qy;wP ) yGV>22vv
M 停止付款payment stopped
p3T:Y_ H%}/O;C
&Du S* /wP2Wnq$ 支票毁损cheque mutilated
V&Rwj_Y D O||o&u VZ
7(6?W :"@-Bcln 汇款||寄钱to remit||to send money
a#9pN?~ 3kwkU )dJx82"
l $ 1m}lXk 寄票供取款||支票支付to send a cheque for payment
NQvI=R-g zW)Wt.svP Z
B!~@Vf F'B0\v= 寄款人a remitter
9}4~3_gv;M vF[ 4kDHk 6mgLeeY M0KU}h 收款人a remittee
@*|T(068& ,^DP 1i)3!fH0:
~sq@^<M)s 国外汇票foreign Bill
[Q/kNK _8\B~;0 C46jVl
~mMTfC~9 国内汇票inland Bill
Bx5kqHp^1 OkCAvRg #5{BxX&\ ,g,Hb\_R) 跟单汇票documentary bill
E\p"% 8N
3y(y0 `82Dm!V j9vK~_?; 空头汇票accommodation bill
kJNwA8 7 Z aS29} a(ml#-M tvq((2 原始汇票original bill
:-$8u;!M Z/|=@gpw
<$WS~tTz !_B*Po 改写||换新票据renewed bill
@~UQU)-( _-9cGm v &
Y2x
O @7V~CNB
+ 即期汇票sight bill||bill on demand
aUA)p}/: Z_Y'#5o# ,H^!G\ ErQ6a%~, …days after date||…days after date…日后付款
Xkg 5}Xi`'g,
{Qn{w%!| /H3w7QU
…months after date||…months after date…月后付款
>mG64N
X>P|-n# Z&P\}mm (oG.A
见票后…日付款…days after sight||…days sight
IOY7w"|LW
KC9e{ XD't)B(q
qPN9Put 见票后…月付款…months after sight||…months sight
D{[{ &1\)r K>b4(^lf jIVD i~Ld a ~W 同组票据set of bills
9 %i\) 3JkdP h a6 0rJ#GD aq
l8Or1[ 单张汇票sola of exchange||sole of exchange
6 . )Xeb" _{gqi$Mi GG +T- '3WtpsKA 远期汇票usance bill||bill at usance
|r36iUHZS cO5zg<wF sowwXrECg@ Eh|,[D!E 长期汇票long bill
kxJ[Bi# pe\Nwq v\@
RwtP uoe
Zb=< 短期汇票short bill
VuH -> 8N?D1;F; 7]ysvSM SgehOu 逾期汇票overdue bill
|D%mWQng 2Q5 @2jT o[fg:/5)
A 1 <+
aF, 宽限日期days of grace
't0M+_J +@?'dw v+W'0ymbnV lG%697P 电汇telegraphic transfer (T.T)
T<?kH o ]
z#~^w {uoF5|O6K 1
9#>\9* 邮汇postal order||postal note (Am.)||post office order||money order
LdN[N^n[H lv'WRS'} Jou*
e% %A=/(%T> 本票promissory note (P/N)
UeLO `Ug0; ^87 9sI 4gsQ:3 t"q'"FX 押汇负责书||押汇保证书letter of hypothecation
V-n{=
8s 'wG1un;t }$'_%, wC
ruj`$ 副保||抵押品||付属担保物collateral security
bvB',yBZ Rqp#-04*W ipbhjK$ }X^MB 担保书trust receipt||letter of indemnity
k:R\;l5 tZz%x?3G zIjfxK 'ET];iZ2 承兑||认付acceptance
Q47R`"
}9fch9>Zr h72/03! ~ILv*v@m 单张承兑general acceptance
jTIG#J) A@)Q-V8*9s \GxqE8 3?]81v/ 有条件承兑qualified acceptance
iBSg`"S^]C c&',#.9 ?{J1Uw< M-Efe_VRQc 附条件认付conditional acceptance
_G/R;N71 "T5oUy&i e8^/S^ =&d tjb$MW$(' 部分认付partial acceptance
]B=*p0~j^n