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。
qh40nqS;9 会计报表statement of account
2X=
pu.;F GadZ!_.f -0tHc=\u( DbL=2 往来帐目account current
s={jwI50 o1d ECLQa DGQGV[9%4C cyQ&w>' 现在往来帐||存款额current accout
@$e!|.{1q )`*=P}D "1#piJ &~6W!w 销货帐account sales
EWr8=@iU oX;D|8f &:}{?vU (|*CVI; 共同计算帐项joint account
U|NVDuo{{x 8}Qmhm`_j= @77%15_Jz b!pG&7P 未决帐项outstanding account
)J['0DUrZK SDW_Y^Tb
UE-+P 6dzY9 贷方帐项credit account||creditor account
Zeeixg-1< 1&wI*4 ~0^d-,ZD5 ]W7e2:Hra 借方帐项debit account||debtor account
LzS)WjEN 2,3pmb %]iDhXLr
OH* 应付帐||应付未付帐account payable
gXQ
s)Eyv qkLp8/G>pO 9(CY"Tc3
m7F"kD 应收帐||应收未收帐account receivable
{zri6P+s y9#r
SA* %#zqZ|q l?UFe$9( 新交易||新帐new account
{Y(# <UDM Jw
b'5[R %+{[ %?xh n@`:"j%s_ 未决帐||老帐old account
O\"k[V?.V FthrI /3!c
;( `L=d72: 现金帐cash account
SdJGhU W{1" $$tFP"pZ k,kr7'Q 流水帐running account
,8Yc@P_O +'@j~\>^yJ [\rnJ
lE 3rUuRsXn 暂记帐||未定帐suspense account
`>
:^c .EXe3!J)! \%!
t2=J
! u5 1%~ 过期帐||延滞帐overdue account||pastdue account
DA(ur'D kW!`vQm~ G""L1? Z.iQm{bI 杂项帐户sundry account
6
#vc"5@M TB@0j
;g Q~y) V ayR;|
S 详细帐单||明细表detail account
_^(}6o %!v
gAH4 @|i
f^ wyVQV8+&> 呆帐bad account
6iZ:0y0t+6 U^@8ebv ^G*zFqa+` i"HENJyCb 会计项目title of account
M<
1rQW' %_>+K;< y. A]un1 WbP
wO 会计薄||帐薄account-book
\LI 2=J* rRK^vfoJ` )dMXn2O jb5nL`(j$ 营业报告书||损益计算表account of budiness||business report
3ZhB
8 P i=ztWKwKf ER)<Twj ,]\: ]Y&? 借贷细帐||交验帐account rendered
r{Stsha( [tP6FdS/M= yE80*C~d @|1/yQgi 明细帐account stated
,O;+fhUJ( / >As9|% rK@ UCRf ?#cX_ 与…银行开立一户头to open an account with
t622b?w
F[65)"^ DKzP)!B " u>cU*E4/ 与…银行建立交易to keep account with
?d?
cD 'h:[[D%H` sXm
Z0Dv G|"`kAa 继续记帐to keep account
oV7A"8L^a @6~OQN v.aSf`K 3XeCaq'N 与…有交易to have an account with
?pLKUA h G#~6a%VW CLU[')H0 1 ^k#g, 作成会计帐||有往来帐项to make out an account with
aJ"Tt>Y[.~ 7r_Y. w Jb\Q B_B~Y8=3` 清算||清理债务to make up an account
HKr6h?Si^ ),K!|7#h D-zqu~f` @Lj28&4:< 清洁帐目||与…停止交易to close ones account with
/y\KLa pFu3FUO*; wN])"bmB )I`6XG 结帐to close an account
-9
AI@^q Tk'YpL#U \\qw"w9 D;VFMP 清理未付款to ask an account||to demand an account
LZ@4,Uj *(~=L%s ya9V+/i7T_ e/?>6'6 5 结清差额to balance the account with
wHQyMq^ ypuW}H%` !5~{?sr> &k5 Z|d| 清算to settle an account||to liquidate an account||to square an account
]i=\5FH e S*o%#ZJN (wNL,<%~ CbJ
]}Z 审查帐目||监查帐目to audit an account
~PT(/L T/%s7!E ;b[% L& W*hRYgaX3 检查帐目to examine an account
B_k[N}|zD :VPZGzK4 o0>z6Ya< /=x) 9J 转入A的帐户to charge the amount to As account
s!q6OVJ- ^G,]("di` i0($@6Lh t`
R#pQ 以计帐方式付款to pay on account
;[-dth 4Lx#5}P *8zn\No<, m~fA=#l
l 代理某人||为某人on ones account||on account of one
+h6cAqm] |wKC9 O@% p;dH[NW nlsQf3 为自己计算||独立帐目on ones own account
ZJ} V>Bu- (Ck|RojC 9=D\xBd|w @)>9l& 由某人收益并负风险on ones account and risk||for ones account and risk
H
R55|`] i6)$pARp D>u1ngu y>vr Uxgo 由某人负担for ones account||for account of one
.0:twj &46h!gW D
7b<&D@ #h@/~x r 按某人指示||列入某人帐户by order and for account of one
igp[cFN ocCC63J 3_W1)vd{ 2*6b{}yJH 列入5月份帐目for May account
:,
$:@ (gQ^jmZPG Kb~s'cTxIO 0/d+26lR 编入某中帐项下to pass to the account of||to place to the account of
XV+s 5C 9 veq (&4aebkZO Ey$J.qw3 寄出清算书to send in an account||to send in render an account
>|L,9lR_b ,
;L =j]us?5 CUgXpU* 支票薄cheque book
0wV!mC
|?n=~21"1O )A9K9pZj A0sydUc 支票陈票人cheque drawer
=e/{fUg8f
m!3L/UZ 6RV]9 & IVwm" 持票人cheque holder
]w.:K*_= ps1ndGp~# :B?XNo N!>Gg|@~ 不记名支票cheque to bearer||bearer cheque
|Ui1Mm CZ*c["x2 6/@"K
HHVe Bi9
b"*LN 记名支票||认人支票cheque to order
Fx2z lM& i|PQNhUe $F-qqkR$ |><hdBQXX< 到期支票antedated cheque
Ym+k
\h SovK|b& @
^oOXc,r$ :9N~wd 未到期支票postdated cheque
fyIL/7hzf4 D4[1CQ@}4D elCDPZ Tf _sIhQ8$: 保付支票certified cheque
%m]9"; 59gt#1k 09<O b[%h 8MgoAX,p 未获兑现支票,退票returned cheque
6r/NdI ;:Q 5?zM U.<';fKnT
]5W0zNb* 横线支票crossed cheque
Tct8NG =8
S*t5 /gh=+;{ #y13(u,dN 普通横线general crossing
yS0YWqv]6@ N%!8 I M7{w7}B0@ /gT$ d2{ 特别横线special crossing
<CIJg* mw%do&e @'`!2[2'? b=v 空白支票blank cheque
P.mz$M ,-^Grmr4M 8<ZxE(v An cmSi 失效支票,过期支票stale cheque
[mphiH/ 3RG*:9
/n;-f%dL T X.YTU 普通支票open cheque
$}&Y$w>S p
x1y#Q 4hdxqI!y2 :4s{?IY)l 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
tZmo= 3+: XB,
2+ t98t&YUpm g*69TqO^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
]b!o(5m >2l1t}"\ xayo{l=uGv !Kr|04Qp#x 支票换现金||兑现to cash a cheque
8px@sXI*` lPyGL-Q c}GmS@ P3X;&iT 清理票款to clear a cheque
$Kgw6 AE!DftI gV@FT|j!i ZaJg$ 保证兑现to certify a cheque
@NlE2s6a ]V*s-och' mxk :P %PozxF: 填写支票数额to fill up a cheque
RGFanP 9x@( K| xtWQ. UFBggT\ 支票上划线to cross a cheque
yJ*`OU#
3D
L7
+{U0PI82 i]&C=X 开发支票to make out a cheque
+bpUb0.W $SAq/VHI1] e;L++D QND{3Q 签发支票,开立支票to draw a cheque||to issue a cheque
B1)gudP` yh0zW
$ )H@"S]?7i" ..BIoSrj 透支支票to overdraw a cheque
A|>~/OW=@ R-8>, 3cfJ(%'X 50r3Kl0 背书支票to endorse a cheque
kI7c22OJ iUDN m|e #1fT\aP
FYPv:k 请付票款||清付票款to pay a cheque||to honour a cheque
BUcPMF%\y: ]}7
FTMGbY P^9y0Q OsI>gX> 支票退票to dishonour a cheque
OpFe=1Q f_A'.oq+ Mttt]] >YG1sMV-J 拒付支票to refuse a cheque
a#3+PB# wW2b?b{*Z 2to~=/. #snwRW>=[ 拒付支票to stop payment of a cheque
]q!,onJ RcJ.=?I! &1nZ%J9 bloe|o! 提示要求付款to present for payment
QuFzj`( NTq#'O) f C8ss6+k& pXn(#n< 见票即付持票人payable to bearer
NsbC0
xLd 2rxZN\gyL wXUP%i]i
= ;MSdTHN" 支付指定人payable to order
$MW-c*5a #B_Em$ 9gWR djK: kT7x
!7C 已过期||无效out of date||stale
v67utISNI D1xIRyc/ jV W .=FK Tt^PiaS! 请给出票人R/D||refer to drawer
lI,lR +=_^4 <V`1?9c7D1 7E0L-E=. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
XSfl'Fll D VIIBw ;dC>$_P? cx+w_D9b! 文字与数字不一致words and figures differ
m!'moumL; <[*%d~92z LgG7|\(- .$ o0$`} 支票
%#AM }MWIa
MKdS_&F;~ 时间已过account closed
nky%Eb[\ XIe
p3l* ]t2zwHo# blVt:XS{,m 更改处应加盖印章alterations require initials
;FQ<4PR$ st7\k]J\ [
GcH4E9r T
O]wD^` UrC>n
wSV}{9}wr% 时间已过effects not cleared
>]ghme \zx &5a
# 2`Dqu"TWh -(oFO'Lbg 停止付款payment stopped
t[r<&1[& ,ORwMZtw{H wI0NotC pqT+lai)# 支票毁损cheque mutilated
tfAO#h tq W5)R{w0`GD AhyV YK{E=<: 汇款||寄钱to remit||to send money
tyI!y~-z #7*{ $v {s{b
nU Z&Qz"V>$ 寄票供取款||支票支付to send a cheque for payment
Y^Y1re+} $~;h}I NMy+=GZu^ On`T
pz/ 寄款人a remitter
.="/n8B B=<Z@u VG=mA4Dd u4KP;_,m 收款人a remittee
-qJ%31Mr# =xs"<Q*w> pzcl@ S|K#lL 国外汇票foreign Bill
h>a/3a$g zbL8
pp yKhN1kY nOQvBc 国内汇票inland Bill
c e\|
eN[ 6Trtulm VpO+52& 2uEvu 跟单汇票documentary bill
v<AFcY J1\H^gyW) C f(g /QW-#K|S& 空头汇票accommodation bill
~lQ<#*wl |y%M";MI #,5v#|u|7 dRGgiQO 原始汇票original bill
\'Z^rjB !uc"|S? xm*6I -}G>{5.A 改写||换新票据renewed bill
C[JGt9{Y P$H9 U3
tA"X.K h?-*SLT 即期汇票sight bill||bill on demand
0Q{^BgW YVW`|'7)| KB5<)[bs "Nh}_jO …days after date||…days after date…日后付款
LDgGVl >g+e`!;6 ^V?W'~ ^ fqco9^; …months after date||…months after date…月后付款
mM;5UPbZ !?aL_{7J &<Iz?AVr "V3f"J? 见票后…日付款…days after sight||…days sight
]m=2 $mK nl/~7({ vwIP8z~< 0ME.O+ 见票后…月付款…months after sight||…months sight
6!
A+$" %4I13|<A` tg"NWp6 TD^w|U. 同组票据set of bills
p->b Vt g+pj1ycw/ slH3c:j\ \ sc's7 单张汇票sola of exchange||sole of exchange
* R_mvJlT f}ES8Hh[ 8-geBlCE, V6a+VfH 远期汇票usance bill||bill at usance
;0JK>c
]# E%e2$KfD zi?G
wh
~ {Q/_I@m]. 长期汇票long bill
}pOJ M&I
c W^ jA,|.P> Q$:>yveR* 短期汇票short bill
M|9=B<6`7 )ad6>Y f~Ve7
7 P/1'f3 逾期汇票overdue bill
e;r?g67 )D8V;g(7F 5hg
^K^ZZ Sc,ajT 宽限日期days of grace
*'\xlsp# "Cn<x\E b MgrJ ;?L kx6-8j3gD7 电汇telegraphic transfer (T.T)
oBI@.&tG} 5K[MKfT a8v9j3. y%@C-: 邮汇postal order||postal note (Am.)||post office order||money order
p)YI8nW vf/|b6'y [e?vqm . uK5 C- 本票promissory note (P/N)
vfpK|=[7o &A)u!l Ue 54>gr1B y25L`b 押汇负责书||押汇保证书letter of hypothecation
@*"H{xo.U p8|u 0/;k HWOOw&^< Vm]u-R`{ 副保||抵押品||付属担保物collateral security
CoTe$C7 ~X<Ie9m1x 344E4F"ph 0.!!rq, 担保书trust receipt||letter of indemnity
"C'T>^qw* ]^
BgSC (^9dp[2 0o_wy1O1, 承兑||认付acceptance
F_z1ey`t Jt|W
%`X>D 4elA<< D'Y=}I)8Dn 单张承兑general acceptance
# "KaRh %(i(Cf8@ tL}_kK_! {/}p
"(^ 有条件承兑qualified acceptance
PCZ %<>v P^J #;{R 5rlZ'>I. P?$Iht.^ 附条件认付conditional acceptance
ix!4s613w {1m.d;(1 IZ3e: B~7]x;8h 部分认付partial acceptance
1YJ@9
*l