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。
t
.=Oj 会计报表statement of account
84`rbL
!M L+R>%d
s !C`20,U 1_3?R}$Wl 往来帐目account current
.Ty,_3+{#p ks:{TA27 (+MC<J/i v ($L 现在往来帐||存款额current accout
>h7$v~nra |\{Nfm=:% BJIQ
zn3 5bfb!7-[i 销货帐account sales
S:Xs'0K_ tp+=0k2i 5;
f\0<- Yw^ Gti'< 共同计算帐项joint account
oFyeH )! BTs0o&}e 9.-47|-9C "^"'uO$ 未决帐项outstanding account
wP`sXPSmIu UPO^V:.R4 _80ns&q B/_6Ieb+ 贷方帐项credit account||creditor account
k`@w(HhS 4WG=
m}X
G+C}<S} ?pKN'` 借方帐项debit account||debtor account
1PIzV:L\ @LC~*_y R-C5*$ bX&e_Pd 应付帐||应付未付帐account payable
5G oK"F0i @ RX`> r{_ =LqL@5Xr <?
4cWp|i 应收帐||应收未收帐account receivable
`vX4!@Tw cuMc*i$w! T^NJ4L4# `:3&@.{T( 新交易||新帐new account
D"`
[6EN[ eaxfn]gV bQV("~# 25&n
wz 未决帐||老帐old account
gPp(e
j7 ex0oAt^ tx)OJY w5Z2N[hy 现金帐cash account
;"SZ} O(Td:Zdp j88=f#< 4JSZ0:O 流水帐running account
&/DOO ^ t.L4%1OF Yg|"- uDI}R]8~ 暂记帐||未定帐suspense account
? KF=W %A=|'6)k2
pMDH
mCK],TOA: 过期帐||延滞帐overdue account||pastdue account
"W hwc _y"a2M u YabJqV e@yx}:]h 杂项帐户sundry account
;9vIa7L& A{M+vsL *f?S5. )*Vj3Jx 详细帐单||明细表detail account
p&QmIX]BZ IY03" Pm;I3r=R\ avVmY|I 呆帐bad account
v10mDr J+0/ :00( "B~WcC B3eNFS 会计项目title of account
+R9%~Z.= 7^&lbzVbm( L2<+#O# %kJh6J 会计薄||帐薄account-book
i<J^:7 48:liR ~ t"n%SgY JR!Q,7S2!N 营业报告书||损益计算表account of budiness||business report
R/Tj^lM Lp!0H `L iF8@9m [#7D~Lx/ 借贷细帐||交验帐account rendered
$vW^n4! j6RJC :&qC <UD 4bPqmEE 明细帐account stated
%-\FVKX }+*w.X
}L \)p4okpR KUlB2Fqi 与…银行开立一户头to open an account with
=obt"K%n vNPfUEnA Z(l9>A7! GA(OK-WUd 与…银行建立交易to keep account with
f 5mY;z" >).@Nb;e sE^ns\&QP= cO8`J&EK 继续记帐to keep account
]!]`~ Z/ qwL0~I }Q,(u wEZ,49 与…有交易to have an account with
F1 9;RaP+ ?OdV1xB 8y-e+ $,}Qf0(S 作成会计帐||有往来帐项to make out an account with
) )fDOJ L-`(!j 9cl{hdP{ 7qW.h>%WE 清算||清理债务to make up an account
jM6uT'Io N-]\oMc2 d]^\w'w$ @=02 清洁帐目||与…停止交易to close ones account with
]lymY _ >
GTT5<diw czXI?]gg, zNNzsT8na 结帐to close an account
V#p G; , ] dW%g? qPp1:a" nrxjN(9V%+ 清理未付款to ask an account||to demand an account
zG&WWc`K ['/;'NhdlY ju8',ZC
plzE 结清差额to balance the account with
emGV]A%nss NvXj6U*% nwZ[Ygl| _Cu[s?,kS 清算to settle an account||to liquidate an account||to square an account
zyIza @V( ~,(0h:8 \W3+VG2cA 34"{rMbQ 审查帐目||监查帐目to audit an account
*O2^{ C 9itdRa==
.d<~a1k m~Lf^gbG? 检查帐目to examine an account
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L ,apd3X%g g_3rEvf"4 转入A的帐户to charge the amount to As account
&.|;yt%v { Hktu| @t{{Q1 k@'?"CP\Xq 以计帐方式付款to pay on account
44Seq F?yh23&_4 J>,'P^ Bbn832iMUY 代理某人||为某人on ones account||on account of one
nOA,x K8yWg\K VWnu#_( avYh\xZ 为自己计算||独立帐目on ones own account
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kb $i1>?pb3 ,*9#c*'S xEd#~`Jmr 由某人收益并负风险on ones account and risk||for ones account and risk
2dp*>F0L -jcrXskb&N b;&Yw-\nZ; ONg< 由某人负担for ones account||for account of one
oT9XJwqnv s+OvS9et_ V^/h;/!^ I(iGs I 按某人指示||列入某人帐户by order and for account of one
RU3_Fso MSxU>FX0 VNOK>+ W#oEF/G 列入5月份帐目for May account
tA;ZW2$# 8ESk
G Q!BkS=H30K +#i,87 编入某中帐项下to pass to the account of||to place to the account of
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NacD a8lo!e9q 93zlfLS0 3V8j>&
寄出清算书to send in an account||to send in render an account
l:k E^ =6 qqO10~Xc {<Xo,U7y -Y!=Iw
4 支票薄cheque book
2_ZHJ,r U3VsMV*Y >E2WZHzd2 6w .iEb 支票陈票人cheque drawer
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kM 5BGv^Qb_2 4F 6ju6w ;r2b@x:<_ 持票人cheque holder
+@<^i?ale G%W03c e-T9HM&%P 1nX68fS.9 不记名支票cheque to bearer||bearer cheque
XQJV.SVS ^HU=E@ G1n>@Y'j'' .,iw2: 记名支票||认人支票cheque to order
#!F8n` C- '
m#Ymp `zvT5=*-# N]<~NG:6b 到期支票antedated cheque
X~/9Vd g %CfTqbB 8)2u@sx% vr]dRStr 未到期支票postdated cheque
5Dh&ez`oR' qkyX*_} 5D q{"@E n$\6}\k 保付支票certified cheque
E rRMiT jak|LOp @tU>~y{E RWEgUDX^/ 未获兑现支票,退票returned cheque
EWvid4QEi a6K$omu y5opdIaT Yh!\:9@( 横线支票crossed cheque
9ixnf=$Jp M3xi 0/. hJtghG6v s 13 d* 普通横线general crossing
,'@ISCK^ u>-uRz<)t 9#A{C!75(y QH56
tQq 特别横线special crossing
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lVKF^-i boHm1hPKS 空白支票blank cheque
_M[[o5{ Vt 5XC~jK @x\gk5 Uu<sntyv 失效支票,过期支票stale cheque
}N=zn7W Wug ?CFX+T [O =)FiY- L?pvz} 普通支票open cheque
l[OQo|_ Hwi7oXP dYttse' B?>#cpWj 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
q.Aw!]:! ?%TM7Z4 UHm+5%ZC Y K 62#
; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
|kRx[UL ny;)+v?mN\ SF}L3/C&h AFnlt 支票换现金||兑现to cash a cheque
"B{xC}Tw GVPEene l=G#gKE <Ucfd
G&Lp 清理票款to clear a cheque
U8 @*I>vA SOY#, Zu vnT
&ppZRdq] 保证兑现to certify a cheque
EwJn1Mvq JL+[1=uE1L yvnrZ&x: >WG91b<Xq 填写支票数额to fill up a cheque
]0nC;|]@Lx K0bmU(Xxp vVR
CM H< 3b+Sg 支票上划线to cross a cheque
,}$x'8v jF2GHyB I.0Usa"z w\[*_wQp 开发支票to make out a cheque
krT!AfeV 'g,
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WN?`Od:y fXR_)d 签发支票,开立支票to draw a cheque||to issue a cheque
@G&xq"Fg7 YV+dUvz 9S`b7U=P $XzlW=3y 透支支票to overdraw a cheque
<qZ+U4@I) fae yk]u ymJw{&^am \^Q)`Lqp:g 背书支票to endorse a cheque
Fd=`9N9 6aK2{-+ 'wHkE/83 1T^L) %&p_ 请付票款||清付票款to pay a cheque||to honour a cheque
JHOBg{Wg ]t0S_UH$ x"=q+sA nqW:P$ 支票退票to dishonour a cheque
Q ?<9 ed2&9E>9b n ]g,)m 8-#2?= 拒付支票to refuse a cheque
?a_q!,8: Rs`Y'_B Oc3%pb;
8xz7S 拒付支票to stop payment of a cheque
t|,Ex 7 "+Yn;9 Q(Y,p`> L*Cf&c`8r 提示要求付款to present for payment
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q1|\E%`h jiD8|%}v ~&jCz4M 3Q"+
#Ob 见票即付持票人payable to bearer
Q";eyYdOL S :|*wB PA[Rhoit, Gi2Ey37]O 支付指定人payable to order
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$# YCdxU1V `a9>4 -L3RzX 已过期||无效out of date||stale
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H2KY$;X[ pZn%g]nRD Rb*\A7o|; 请给出票人R/D||refer to drawer
>C66X?0cd p-Btbhv xz'd5 re% }e @-[RJ! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
SHh(ujz, ^%^0x'" AXI:h"so ' qVa/GJ 文字与数字不一致words and figures differ
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k"c_x*f K>6p5*& H|O}Dsj 支票
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z#/*LP#oY 时间已过account closed
1i2w<VG1 R:p,Hav<q .9QQ]fLs
O,v$'
r W 更改处应加盖印章alterations require initials
x=)$sD-3 %W+Fe,] B.jYU b>WT-.b0 }5Uf`pM8
JH#?}L/0Fe 时间已过effects not cleared
J_$~OEC~ VV0$L=mo :Yqa[._AF +3CMfYsr8 停止付款payment stopped
.|-y+9IP RdHR[
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K hrF4 a$ 支票毁损cheque mutilated
2D"/k'iA }XU- JAn <i-RF-*S "N_?yA#(j 汇款||寄钱to remit||to send money
^p/mJ1/s7 .VT,,0 jK53-tF~I r.5F^ 寄票供取款||支票支付to send a cheque for payment
{{\HU0g>& aT #|mk=\ P9vROzXK }p~%GA.=98 寄款人a remitter
AbB>ZT>hR %+~0+ev7r u.6%n.g (n\
cs$ 收款人a remittee
;
Lu|fQ#u* ?|\Lm3%J |Oe6OCPf ;nE}%lT 国外汇票foreign Bill
q-#fuD^ oLoa71Q} &PX'=UT sTDBK!9I 国内汇票inland Bill
:|Cf$2k7 ??PpHBJ') ,U}8(D~: ZUycJ-[ 跟单汇票documentary bill
4p.O<f;A8 yr?
\YKV)I A
lz#zBGb iKwVYL 空头汇票accommodation bill
<3KrhhH n^K]R}S >\ W" 3. &BkNkb 0 原始汇票original bill
K4"as9oFP XJ"9D#"a> 6c :$[owC /_P`xm+=AC 改写||换新票据renewed bill
~$B,K] ryN-d%t? 43Q&<r$[T jolCR-FDu 即期汇票sight bill||bill on demand
rYl37.QE c1i7Rc{q ctGjqHo [>E0(S]
…days after date||…days after date…日后付款
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4_;9MkN dU,/!|.K 7_RU*U^ ~$`b{ …months after date||…months after date…月后付款
hf[K\aAk dn Xc- < aozk,{9- T(6S~;,Z 见票后…日付款…days after sight||…days sight
kHO\#fF< 1na[=Q2 ep5aBrN]" [kCn6\_<V 见票后…月付款…months after sight||…months sight
eMs`t)rQ bWqGypq4
[7bY( *M{1RMc 同组票据set of bills
x\*5A,w{c] SNQ+ XtoO %UmE=V *)`:Nm~y 单张汇票sola of exchange||sole of exchange
k@w&$M{tPF t5&$ y` |:\h3M -I -wdyDr 远期汇票usance bill||bill at usance
V1ug.Jv^ "783F:mPh B
7#;tCf yHCc@`1. 长期汇票long bill
|aZ^K\yI F HjK|9 dWI\VS 9 ? f%@8%px 短期汇票short bill
<a'j8pw9i bc+'n 4o%hH 8'zwyd3 逾期汇票overdue bill
9(m^^ ar6Z?v$ t<e?f{Q5 0Vg8o @ 宽限日期days of grace
@gZ%>qe +Y.As Va1|XQ<CL "MyYu}AD 电汇telegraphic transfer (T.T)
1r;Q5[
@ 3,pRmdC Q[}mH: w +'[iyHBJ 邮汇postal order||postal note (Am.)||post office order||money order
UOa{J|k>h Jap
v<lV% [ P
8e=; c0tv!PSw 本票promissory note (P/N)
vZ*593C8 +jHL==W& f5'+F-`N NWTsL OIm 押汇负责书||押汇保证书letter of hypothecation
-`rz[";n b6#V0bDXHD HbCM{A9 HIF.;ImG^ 副保||抵押品||付属担保物collateral security
9X!OQxmg xNT[(( Lw3Z^G r l!c\ 担保书trust receipt||letter of indemnity
W4Zi?@L>' dD#A.C,Rz m,-:(82 M7hff4c 承兑||认付acceptance
2 &R-zG ).xQ~A\. KpSHf9!&[ L>cTI2NB. 单张承兑general acceptance
ZVeY`o(uE
`2{x8A Zsaz#z|xW mhh8<BI 有条件承兑qualified acceptance
^G=s<