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。
kLni{IYN7 会计报表statement of account
EVVP]ND q&/Yg,p\ ]):<ZsT Eg2[k.{P 往来帐目account current
k'IYA#T6 ,>eMG=C; g D[mSmpjE6& ~YRDyQ:%T 现在往来帐||存款额current accout
I>[RqG fe_yqIdk |&[L? 7"w2$*4 '0 销货帐account sales
!\"5rNy hDcEGU_ 4)"n
RjGg "E8zh|m o 共同计算帐项joint account
k-HCeZ _',prZ* w -
Pk7I -Gw$#! 未决帐项outstanding account
)d$glI+ Lv'D^'I ,>:;#2+og MwR0@S}* 贷方帐项credit account||creditor account
y7$iOR z 6?)3' D!.+Y-+Xzu z-LB^kc8oQ 借方帐项debit account||debtor account
_%B^9Yl3( e|p$d:#! @W^| ? p"FW&Q=PN 应付帐||应付未付帐account payable
|d*&y#kV 9XRZ$j}L NDs!a :bWUuXVtJ 应收帐||应收未收帐account receivable
HVP"A3}KC t@R
?Rgu3 8g:;)u4$P
{iv<w8CU) 新交易||新帐new account
zD(`B+ Pj4/xX VA9
Gb9 /}PF\j9#4 未决帐||老帐old account
lNL6M%e$Q >layJt {.De4]ANh Q"t<3-" 现金帐cash account
Mnz!nWhk )E,\H@A Rhe Re F@* +{1R 流水帐running account
:k3Nt5t! }
yJ$SR]t Ty<L8+B| #F*1V(! 暂记帐||未定帐suspense account
fuA&7gNC @E-\ J7 yh =Apxdnz, ObE,$_ k 过期帐||延滞帐overdue account||pastdue account
-W<vyNSr Oer^Rk RtCkV xaEx jWY$5Vq<H 杂项帐户sundry account
.'rW.'Ft x)JOClLr ,uPJ_oZs #Ap;_XcKw 详细帐单||明细表detail account
]miy/V }5 j8n4fv-)f ~>:Z6Le@ IR- dU<<9O 呆帐bad account
9{$<0,? GQl$yZaK{ UH"#2< |b IhBp%^H0- 会计项目title of account
}4{fQ`HT b
L]erYm 1|?05<8 ;i"*Ll>Q) 会计薄||帐薄account-book
0k'e:AjP oh
KCdT~ z)xSN;x ? B
E6 营业报告书||损益计算表account of budiness||business report
"F}'~HWZp #!$GH_ C:uz6i1 #_|sgS?1 借贷细帐||交验帐account rendered
sU!6 hk eh ,~F ]/!<PF `iJhG^w9M 明细帐account stated
t2V0
lyeL +4,2<\fX <d<mvXbw_@ JIFU;*PR1 与…银行开立一户头to open an account with
je6CDF qw +MB!B9M@ g1UGd iajX ~kv 与…银行建立交易to keep account with
oP2fX_v1x
DEw8*MN {w8 NN-n 'Vr$MaO 继续记帐to keep account
"&/]@)TPz )m&U#S _; Ic{F*nnM iz~
pGkt 与…有交易to have an account with
7nVRn9Hn X/;p-KX HeK
h> r,]#b[:.s| 作成会计帐||有往来帐项to make out an account with
[<,~3oRu `?y
<>m* M@(^AK{mU 9M /SH$Qy 清算||清理债务to make up an account
/{{UP- \NGC$p n $v`afd y 8$c bVMjh 清洁帐目||与…停止交易to close ones account with
`T2$4 >! oR~e#<$; $x#FgD(iI e* 结帐to close an account
3loY qeP ]=EM@ X]y)ZF26 $fpq
3 清理未付款to ask an account||to demand an account
]O
TH"*j LrCk*@ $
3d}"D n q19Q) 结清差额to balance the account with
R|P_GN6> g2R@`./S 5 #]4YI; T'#!~GpB 清算to settle an account||to liquidate an account||to square an account
A;J MV+2N 1mSaS4!"B G2#d$ -.<k~71 审查帐目||监查帐目to audit an account
3SBZ> @cq`:_.[ 9]>iSG^H f{lZKfrp 检查帐目to examine an account
*RR[H6B^]X [Qdq}FYr gr-x|wK k]rLjcB 转入A的帐户to charge the amount to As account
Vh<A2u3& *8ExRQ
Z$ *fO{ a U,
lJ"$' 以计帐方式付款to pay on account
gLL\F1|0x (X6sSO CkRX>)=py H<ZU#U0FZf 代理某人||为某人on ones account||on account of one
6<5Jq\-h gcJF`H/iNK DP7C?}( -Y:ROoFOZ 为自己计算||独立帐目on ones own account
R<zG^m JeY'8B S^f:`9ab9 }'=h4yI 由某人收益并负风险on ones account and risk||for ones account and risk
g6sjc,` \m@Y WO?L *mBJ?{ ! p8, 0lo 由某人负担for ones account||for account of one
ACjf\4Q \h3e-) yu
,h
\ DI&MC9j( 按某人指示||列入某人帐户by order and for account of one
kA7(CqUW Jbp5'e
_ >sj
bK% {5Eyr$ 列入5月份帐目for May account
LQ-6vrbs c Cxi{a1uo T+RZ L8V3BH7B 编入某中帐项下to pass to the account of||to place to the account of
`<j_[(5yb ~F#A
Pt PM4>Th
Q vv
7+>%
寄出清算书to send in an account||to send in render an account
LW39YMw< &-GuKH(Y< 3ViM ?p y,<$X.>QO| 支票薄cheque book
A1*4* daOS8_py P Tnac xaL#MIR"u" 支票陈票人cheque drawer
wq4nMY:# 7aQcP p\U*;'hv w{'2q^>6* 持票人cheque holder
v3JPE])/ >IR$e=5$ B4O6>' DzPs!(5[I 不记名支票cheque to bearer||bearer cheque
ARx0zI%N WL\^F#: Q-R}qy5y G[q9A$yw 记名支票||认人支票cheque to order
i=8UBryr'e '8r8%XI /84bv= B
<+K<,S 到期支票antedated cheque
?Bu}.0ku-$ 5
R*lVUix 6s,2NeVWa m4gU*? 未到期支票postdated cheque
8U^D(jrz Lp~^*j( Zu=kT}aGg feCqbWq: 保付支票certified cheque
5.k}{{+ /{DaPqRa bag&BHw 0VIZ=-e 未获兑现支票,退票returned cheque
Bn-J_-%M uMDtdC8 ~Oh=
/p$=Cg[K 横线支票crossed cheque
Wy(pLBmb /Ri,>}n ?f@ 9n ph
1#D<ZN 普通横线general crossing
L*O>IQh2 u&SZlkf6% J" bD\% vfXJYw+6_ 特别横线special crossing
.b _? -Fv [` 'd#pR m %Y(O +\U]p_Fo3 空白支票blank cheque
v?%3~XoH V5Xi '= b8cVnP )]A9~H 失效支票,过期支票stale cheque
>i`8R E&9!1!
B (+x]##Q ;[caiMA- 普通支票open cheque
1C'P)f28 q\U4n[Zk F(E<,l2[ H`?*
bG 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
:;_#5 'g]=.K+@} !Y|8z\Q d|3o/@k 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
tO4):i1 5&G
5eA JE9>8+ Ym:
{Mm=ud 支票换现金||兑现to cash a cheque
a6qwL4 m8u
=u4z(" lY->ucS %P mb~./.5F 清理票款to clear a cheque
4$F:NW,v:) +]_nbWL(% ~xE=mg4le ($:y\,5(9I 保证兑现to certify a cheque
_lNC<7+#h +Tp%5+E 0&Qsk!-B :Dt\:`(r' 填写支票数额to fill up a cheque
Kny%QBoiw @?Fx ru DP529; O!yakU+ 支票上划线to cross a cheque
LjC6?a_?l hMz&JJ&B L!&$c&=xf IJldN6&\q 开发支票to make out a cheque
e"PMvQ -}< d(c '1]+8E
`Z q`cEA<~S 签发支票,开立支票to draw a cheque||to issue a cheque
?LR"hZ> @Mzz2&(dU Y=3X9%v9g 3y/1!A3 透支支票to overdraw a cheque
V8\$`NEP 'HJ/2-= G{/; AK yS+(< 背书支票to endorse a cheque
2|$lk8 /, q%DVDq( z 1Jl{1;c qP qy4V.; 请付票款||清付票款to pay a cheque||to honour a cheque
yB=C5-\F K/Sq2: \ibCR~W4 C?{D"f
`[] 支票退票to dishonour a cheque
~Vwk:+): )-)ss"\+Ju U)
+?$
Tbm &3WkH W 拒付支票to refuse a cheque
N4A&"1d& &K+ +O&RBEa[ @X
K> 拒付支票to stop payment of a cheque
p}96uaC1
vlAO z #"hJpyW 4V kV_#9z7% 提示要求付款to present for payment
ZGA)r0]
P` HE*7\
"9 @k_Jl>X 5r^1CFO 见票即付持票人payable to bearer
C2CYIok$& %)BwE $Z,i|K; w'!ECm>*` 支付指定人payable to order
~5FS|[1L U~oBNsU" &t~zD4u B ;I[ht 已过期||无效out of date||stale
u)tHOV>& J 5Wz4`' 3w
t:5
Im L[CU 请给出票人R/D||refer to drawer
SAd97A: @c6"RHG9 s.VUdR" !'Pk
jP 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
z\e>DdS 9 %D$T'K /_$~rW 6e-#XCR{ 文字与数字不一致words and figures differ
w9G_>+?E \_lG#p| 7bA4P* >]:N?[Y_~} 支票
Y8D7<V~Md
44'=;/ 时间已过account closed
;[FW! x1 .3W j kyy0&L [SCw<<l< 更改处应加盖印章alterations require initials
_7r qXkp% 6W)xj6<@ &sI,8X2a2 4}.WhE|h q:TZ=bs^
[LJ705t 时间已过effects not cleared
//#xK D =#OHxM \K
u9"x x?%rx}h 停止付款payment stopped
A8\U
CG l4iuu [>b
'}4 jf$JaY 支票毁损cheque mutilated
r
{pI-$ B0-4ZT 2>!_B\%) H >E//pr)_Km 汇款||寄钱to remit||to send money
s,1pZT <E DCEvr" ( >{O[t2& 6'RZ 寄票供取款||支票支付to send a cheque for payment
X)`(nj ?D RFsA u}JQTro xaGVu0q 寄款人a remitter
r4;5b s6wm GOv92$e }
u(d'9u ^tm++ 收款人a remittee
=q_&*' n.2E8m/ 7sQ]w
^/`#9]<% 国外汇票foreign Bill
v\vE^|-\/ ](B&l{V qPFG+~\c J{nyo1A 国内汇票inland Bill
s=H/b$v xFsB?d #,f}lV,&
o9U0kI=W 跟单汇票documentary bill
7,V!Iv^X WmT}t w5dIk]T )
xfc-Q 空头汇票accommodation bill
?=;e.qK=71 GibggOj2Q, AmT|%j&3 l}2%?d 原始汇票original bill
jSeA%Te jMz1s%C >wg9YZ~8 ,<uiitOo 改写||换新票据renewed bill
{V]Qwz)1 L|]w3}ZT@ |d/x~t= G+#| )V 即期汇票sight bill||bill on demand
&xGfkCP.] "oE^R?m `}k&HRn ps!5HZ2: …days after date||…days after date…日后付款
rZ8Y=) e 3<zTkI 'f=) pc#&g GvZa
c …months after date||…months after date…月后付款
[6,]9|~ 5 `{|[J_[ 9Sx<tj_4P{ !^>LOH>j 见票后…日付款…days after sight||…days sight
,E*a$cCw 1WUFk ?p o@<6TlZM Wvut)T 见票后…月付款…months after sight||…months sight
"W_jdE6v (PsSE:r}+ m'Ek p 9%3 r-U= 同组票据set of bills
lJ2|jFY9 #FQm/Q<0 eZR8<Z% K\^&_#MG 单张汇票sola of exchange||sole of exchange
.UT,lqEkv Z!*8JaMT g9([3pV, N1s$3Ul 远期汇票usance bill||bill at usance
:]u}xDv3 A1k&`
|k DmXDg7y7s 2vh!pez_ 长期汇票long bill
7'{Yz BuEQ^[Ex Z5*(W;; j^aQ>(t(9 短期汇票short bill
Zeme`/aBb SQ^^1.V&/Y ld!6|~0U ~/|unV 逾期汇票overdue bill
`G ;Lz^
shDt&_n I7G\X#,iz _} X`t8L h 宽限日期days of grace
Z0F>"Z_qn PO%yWns30o ziLr }/tg ?(,5eg 电汇telegraphic transfer (T.T)
&aevR^f+ f1]AfH# YzhN |!;!k W3o}.|] 邮汇postal order||postal note (Am.)||post office order||money order
U3_yEvZ 2=Y_Qrhi D25gg ;8;~C" 本票promissory note (P/N)
Iu1Sj`A }lNu
fu k9_VhR|! (!>g8=`" 押汇负责书||押汇保证书letter of hypothecation
:|m~<'g B
yy-Cc ?CUp&L0-" o$blPTN 副保||抵押品||付属担保物collateral security
E9Xk8w'+ L>5!3b=b M;p q2$ }d~FTre 担保书trust receipt||letter of indemnity
]!tYrSM! E!}-qbH^ VI|DMx
IjB*myN. 承兑||认付acceptance
owpJ7S1~ H8t{ >C)] +{Jf]"KD oVEr {K) 单张承兑general acceptance
%\{?(baOA a5U2[Ko80 h-_0 A] aD/,c1 有条件承兑qualified acceptance
MY<!\4/ dT,m{[+ Zs$RKJ7 P=sK+}5`q 附条件认付conditional acceptance
HyX4ob[X ZnhuIAAG [;CqvD<S ]g-qWSKU 部分认付partial acceptance
w7t"&=pF7