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。
!R3ZyZcX 会计报表statement of account
),&tF_z: OE5JA8/H ?/FCq6o 8mv}-; 往来帐目account current
Bb@m-+f Z{rD4S@
^ SZL('x
,"^ Jpr`E&%I6 现在往来帐||存款额current accout
?@5#p*u0
g:
,*Y^T n}toUqUnk\ OpxJiu=W 销货帐account sales
2t1u{ \Zmn!Gg v 8NoD_ iw0|A 共同计算帐项joint account
]97`=,OUg
Mt
-efB8)A Nk@a g) 未决帐项outstanding account
uH=^ILN. UY`U[# 9t o2V O+*<^*YyD 贷方帐项credit account||creditor account
b,o@m ^>t
qg^ RZ GD5`n z<z\) 借方帐项debit account||debtor account
@zAav> `cn}}1Lg] .|x"'3# O YayTKxN 应付帐||应付未付帐account payable
k!=
jO#)Rd Q|i`s=| .jvRUD8A7 3{R7y 应收帐||应收未收帐account receivable
v]e6CZwo #F25,:hY T<S_C$O >do3*koA 新交易||新帐new account
_MST8 VMgO1-F wh)Ujgd .C?rToCY
未决帐||老帐old account
XR.Sm<A[ z2DjYTm[~ !a<}Mpeg bZ_vb? n 现金帐cash account
8*m=U@5] ED=P
6u HqKI|^ \o=Y
sJ
8U 流水帐running account
U1~6 o"1H ylVBK{w9 {((|IvP` m*
JbZT 暂记帐||未定帐suspense account
`8<h aU 2nA/{W\ hC <Q|(dFr`v OF/DI)j3 过期帐||延滞帐overdue account||pastdue account
z4iZE*ZS 2j(]Bt: z*BGaSX % SJ;Kjq.Qo 杂项帐户sundry account
Gp5[H}8K KQv97#n1 sV5S>*A[ +!9&zYu! 详细帐单||明细表detail account
\Czuf xXn2M*g cs6I
K6wo A<
|]>[ax 呆帐bad account
6p1)wf.J TOvpv@?- $TR#-q dp'xd>m 会计项目title of account
\qB:z7I2 WEVV2BJ 1Z| {3W QH.zsqf( 会计薄||帐薄account-book
6i.!C5YX] 6nP-IKL 3D*vNVI [H&Z /.{F 营业报告书||损益计算表account of budiness||business report
<oP"kh<D4 cW*p}hD hm+,o_+ C0.bjFT| 借贷细帐||交验帐account rendered
QXg9ah~ sUEvL(%nY 0b~{l; Z{gJ m9 明细帐account stated
"FfIq; i!+
Wv- #k*P/I~ ~w9.}
与…银行开立一户头to open an account with
Y]-7T-*+t O2 sAt3' SB}0u=5 +kN/-UsB 与…银行建立交易to keep account with
Z;4pI@u bL9EX$P Wo[*P\8 rW<sQ0 继续记帐to keep account
&hri4p/ =i:6&Y~VGq 7B|
#*IZe Ja(>!8H>@ 与…有交易to have an account with
Fo86WP} zJ7=r#b ZlxJY%oeu eTrIN,4 作成会计帐||有往来帐项to make out an account with
{ :m%n- 1deNrmp% V( A p|I:G Q $5U5hb 清算||清理债务to make up an account
uv$t>_^ lmjoSINy SC6cFyp2 a$K.Or} 清洁帐目||与…停止交易to close ones account with
E"{2R>mU~ Sgy_?Y
S_EN,2'e @ a?^2X^ 结帐to close an account
2A^>>Q/,u ~=xS\@UY = alB[/.1 vn0}l6n3s 清理未付款to ask an account||to demand an account
Mw,7+ k@i+gV% (&y~\t]H Oi~]~+2 结清差额to balance the account with
{vL4:K ?'L3B4 7Ne`F(c MsL*\)*s 清算to settle an account||to liquidate an account||to square an account
B- `,h
pp !gm;g}]szG "\]NOA* !L)~*!+Gf 审查帐目||监查帐目to audit an account
@! gJOy G
j%cU@2 ![
OKmy 6AW{qU6 检查帐目to examine an account
1dg y-$H~ ,( ?q 9]DM
HA@ @TTB$ 转入A的帐户to charge the amount to As account
_ 3l ci 4)i(`/U ",hPy[k r- :u* 以计帐方式付款to pay on account
uN)o|7 37SbF,G E>}
(r%B GQP2-cSZ 代理某人||为某人on ones account||on account of one
JQtBt2 j
m]d:=4_
G; *jL4 PDEeb.(
. 为自己计算||独立帐目on ones own account
S3G9/ yG`J3++
S TfbB1 /7)l 22< 由某人收益并负风险on ones account and risk||for ones account and risk
{H5a.+-(bE tlnU2TT_f *QIlh"
"6 _8f?
H#& 由某人负担for ones account||for account of one
`=zlS"dQ
8?>
# v%=@_`Ht IgsK7wn 按某人指示||列入某人帐户by order and for account of one
M'n2 j 4zRz U B`)gXqBt (rHS2SA\5 列入5月份帐目for May account
{7%W/C#A R.FC3<TTv 8{t^< j$n d3nMeAI AO 编入某中帐项下to pass to the account of||to place to the account of
gNsas:iGM f[AN=M"B"s *K<|E15 , 0Q]ZS 寄出清算书to send in an account||to send in render an account
J*n Q(*e $hn=MOMc gtV^6(Y &RzkM4" 支票薄cheque book
_>G. 5 +Ei!E89 k`5jy~; 5-3.7CO$ 支票陈票人cheque drawer
bI_6';hq
! r}-si^fo; X#|B*t34 8,0WHivg 持票人cheque holder
LR:v$3 G( )tq&l>0h co93}A,k CWTPf1?eB 不记名支票cheque to bearer||bearer cheque
eVXlQO bp>-{Nv ;77#
$
H8) kkyi`_ZKn 记名支票||认人支票cheque to order
\ r^#a #GJ{@C3H8Q [eb?Fd~WB] y&-1SP< 到期支票antedated cheque
W7F1o[ al<;*n{/ o*[n[\cR 6ka,
FjJ\ 未到期支票postdated cheque
)2t DX=D
EDl*UG83G nE2w? H8'q Y 保付支票certified cheque
<Z nVWER
JJHfg) _+OnH!G0 vky@L! &, 未获兑现支票,退票returned cheque
uuD|%-Ng hLv~N} Yq$KYB j Rz #&v 横线支票crossed cheque
u{6b>c|,X QGR}`n2D +;T
`uOF} gPW% *|D, 普通横线general crossing
w
jVmK >l0y
ss)I T4M"s;::1 ZM6`:/lc 特别横线special crossing
nQtp 4 3.t
j%+ c\J?J>xz i40'U?eG~6 空白支票blank cheque
U
'$W$()p @(m+B\ mm l`,t8 UdiogXZ 失效支票,过期支票stale cheque
(}#8$ ) 4 kNiS^h sa7F-XM uZg[PS=@!X 普通支票open cheque
dr[sSBTY" g5YDRL!Wh Qf>$'C(7!a j_\?ampF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
H;~Lv;,g, |h7 d#V> YV{^2)^ !jySID?q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
=^9I)JW ~fht [S?@M Ik\n/EE s-Z< 支票换现金||兑现to cash a cheque
t)i{=8rq
4GN .:b&$~< j@Ta\a-,x 清理票款to clear a cheque
<73dXTZ0 P4VMGP <\fB+ AZ XHh
!Q0v; 保证兑现to certify a cheque
ROWI.| 4ZX6=-u^ !lnRl8oV vg"$&YX9" 填写支票数额to fill up a cheque
-r'/PbV0 z{q|HO BKV,V/*p 5fT"`FL? 支票上划线to cross a cheque
O6[4=4L jY +u OH PsMp&~^ JQ~[$OGH 开发支票to make out a cheque
|c)hyw?[Y M}S1Zz%Ii1 yU{Q`6u T Po1/_#mu 签发支票,开立支票to draw a cheque||to issue a cheque
!P"@oJ/Yy_ zgnZ72% ]Uu :t v\3
\n3[u 透支支票to overdraw a cheque
TpH-_ft TSEv^
u)3 }|j\QjH g.w
Dg 背书支票to endorse a cheque
~ubcD6f ~x-v%x6 Pe,:FIp, ~85>.o2RDW 请付票款||清付票款to pay a cheque||to honour a cheque
w~%Rxdh?8W DCheG7lo{ !LX) t8?$q})RL 支票退票to dishonour a cheque
A0l-H/l7 5@-[[ $dk [X7KlS9x2 zAkF:^
#Y 拒付支票to refuse a cheque
2e<u/M21> {S$61ut 4/
?@ % `bJ?8~ 8* 拒付支票to stop payment of a cheque
+.2OZ3( Py~1xf/ /Pyj|!C3`q 3Jh!YzI8 提示要求付款to present for payment
]5',`~jkF /=K(5X
d R8%%EEB t}wwRWo2?f 见票即付持票人payable to bearer
6BdK)s 8n"L4jb(: _C
54l 2/>u8j 支付指定人payable to order
]pq(Q:"P,5 /iw$\F |8 i1 >oRT{Z
o6/"IIso3 已过期||无效out of date||stale
$V\Dl]a1 yBl9 a-2A H{et2J<H k4-S
:kVo 请给出票人R/D||refer to drawer
vs%d}]v :LxsiDrF[ ;u*I#)7 5kik+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Pq(7lua7 NA!?.zn c\le8C3 qO RL
7?{ 文字与数字不一致words and figures differ
WYm
<_1 CxD=8X9m E"zC6iYZ; :Xs3Vh,V 支票
FI"KJk'
.(%]RSBY 时间已过account closed
4Ifz-t/ Sfa;;7W@R hYb
aVE 2(2UAB"u 更改处应加盖印章alterations require initials
_ -|+k SajasjE!^1 ix_&os]L_ A=+1PgL66 &>xz
64qqJmG3 时间已过effects not cleared
%z6_ ,|% 8/<+p? 3p> OK(xG3T :{s0tw>Z 停止付款payment stopped
69S*\'L Q%:Z&lgy 4YgO1}%G K]&i9`>N 支票毁损cheque mutilated
rpUTn!*u/ zSagsH |W B:VGa<lx5 +45.fo 汇款||寄钱to remit||to send money
?
=I']$MH Gc_KS'K@$ >eWORf>7 #sE:xIR 寄票供取款||支票支付to send a cheque for payment
y9U~4 `$MO;Fv,G T>|Y_3YO_a N , ,[V
寄款人a remitter
QYEGiT :Bi 4z( 1}~ZsrF SB`xr!~A] 收款人a remittee
p_i',5H( 0j2mTF(C BP
@V:z u%5 ,U- 国外汇票foreign Bill
6OR) 97 ]:}7-;$V KB{IWu ; o(:}d 国内汇票inland Bill
Ya}}
a QT=i>X M eYu X o[GD`t 跟单汇票documentary bill
;B
!p4hu <Y"HCa{ `7oYXk U ]7;K>.T 空头汇票accommodation bill
"jf_xZ$H- MkWbPm) @O|
`r(le 4n*`%V 原始汇票original bill
T%A"E,# K1w:JA6( +UiJWO .LGA
0 改写||换新票据renewed bill
w,j;XPp `Ue5;<K-/ g>g*1oS o*3\xg 即期汇票sight bill||bill on demand
B>[myx -XnOj2 y,K> Wb9e @ +a}O …days after date||…days after date…日后付款
nd[Ja
_h hxt;sQAo{ Fzt7@VNxc qC3PKlhv6 …months after date||…months after date…月后付款
pb G5y7
e'p"
gX >*\yEH9"
mC3:P5/c 见票后…日付款…days after sight||…days sight
k"6v& O }*b\=AS= P0RtS1A 6!8uZ>u%Vg 见票后…月付款…months after sight||…months sight
?X Rl\V >U(E
\`9D DcG=u24Xy! d$8K,-M 同组票据set of bills
cM\BEhh Kw2]J)TO N,.awA{ ~S$ex,~ 单张汇票sola of exchange||sole of exchange
7I*rtc&Kb 5H, (\Xd v^;vH$B .KtK<Ps[S 远期汇票usance bill||bill at usance
&*oljGt8 xe9
\5Gb} MHGaf`7ro c:+UC 长期汇票long bill
z2Z}
mktP u68ic1 t^}"8 \FF|b"E_= 短期汇票short bill
$.31<@T7 x=X&b%09 1bHQB$%z Z-y
oJZi 逾期汇票overdue bill
c`N_MP gZ-:
4G|J na
0Zb D
|fo:Xp, 宽限日期days of grace
zy.v[Y1! @, AB2D s>[Oe|` >FJK$>[1:p 电汇telegraphic transfer (T.T)
AS0mMHJk ,Ek6X)|@ :XTxrYt28 \Ym!5,^o 邮汇postal order||postal note (Am.)||post office order||money order
2sVDv@2 B9
, >h~>7i(A Cv/3-&5S 本票promissory note (P/N)
NRk^Z) 88
ca Mc,p]{<<AV
A7eYKo
q 押汇负责书||押汇保证书letter of hypothecation
uaxkGEXr 6zi
Mf
9*Fc+/
bjN"H`Q 副保||抵押品||付属担保物collateral security
07:h4beT uKB V`I \`%#SmQF wo$ F_!3u 担保书trust receipt||letter of indemnity
{7q8@`Oa )}vUYTU1 =/ \l=* {UF|-VaG 承兑||认付acceptance
f9hH{(A |/Y!R>El ha9 dz 5d}bl{ 单张承兑general acceptance
PWyFys /b6j<]H IVeA[qA0 |HPb$#i 有条件承兑qualified acceptance
?ZkVk =t? I;9DG8C&v* Fl"LK:) r4iT
9D 附条件认付conditional acceptance
Jq+@%#G Xob(4 =,&{ &m)
q ^Gj
IP 部分认付partial acceptance
?3i<^@?