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。
*g
=ey?1S 会计报表statement of account
$q`650&S* p<#WueR[ W0GDn '0z-duu 往来帐目account current
3ifQKKcR{ &)?ECj0` <=;#I_E#E ~Rx:X4|H 现在往来帐||存款额current accout
i
v7^! }G,PUjg_^3 ,Y|WSKY* ?kfLOJQ:I 销货帐account sales
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D\# 37Z@a!# 4+fWIY1
" n&V \s0 共同计算帐项joint account
%3B0s?,I *c<=IcA 9ohaU 'CiV=&3/ 未决帐项outstanding account
Bf37/kkf( 6CoDn(+z e nsou!l K0hmRR= 贷方帐项credit account||creditor account
d~NvS-u7 S>
AM? EqW/Wxv7b
DEj6 ky 借方帐项debit account||debtor account
O,m0Xb2s]~ '6Lw<#It g"pjWj)? Bp
#:sAG 应付帐||应付未付帐account payable
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A.0eeX{ luNEgCq R5_xli% 应收帐||应收未收帐account receivable
x
aQO=[ XxXMtiZ6 WvV!F?uqZ 4hRc,Vq 新交易||新帐new account
rVo0H.+N)` KxZup\\:v ^!
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+Y 未决帐||老帐old account
;JQ:S~K9 tGq0f"}'J OAGI|`E$/- L[M`LZpJo 现金帐cash account
v/NkG;NWM l_ Eeus WS17DsWW Yz
6+
x] 流水帐running account
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0dV /r Q4JoR> J['pBlEb\ >x/;'Y. 暂记帐||未定帐suspense account
PH6!T/2[ ;"gUrcuY &w4~0J>v! UBj"m< 过期帐||延滞帐overdue account||pastdue account
VZ69s{/.B d~ m,hCTe VV'K$v3'N8 G)|s(C! 杂项帐户sundry account
/j}"4_.8 $F^p5EXkc6 Gp&
o J0%e6{C1 详细帐单||明细表detail account
S.^/Cl;aj sr|afqjXD ()Cw;N{E &\w:jI44Bs 呆帐bad account
Ml bQLtw -OvzEmI" 1MVzu7 luPj'd? 会计项目title of account
PG@Uygahu 3W<_J_[ eyUhMjd
}{3XbvC 会计薄||帐薄account-book
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?P 营业报告书||损益计算表account of budiness||business report
9/LnO'&- A9:dHOmT^U Qj:`[#3?2 &_1Ivaen6 借贷细帐||交验帐account rendered
v; =|-y xzI?'?du
C -~PiPYX ZKk*2EK]2z 明细帐account stated
G\\0N^v pb`!_GmB ke~S[bL%- .+.BNS 与…银行开立一户头to open an account with
#RN"Ul-B| xoT|fgb T^b62j'b5_ 7QnQ=gu
与…银行建立交易to keep account with
S(&]?! =~|:93]k jE.yT(+lW EKr#i}(x< 继续记帐to keep account
*'BA#
/@ 1G6 %?Iph X{-@3tG<r \os iY^ 与…有交易to have an account with
4fuKpLA _--kK+rU AJ%x" >U%:Nfo3 作成会计帐||有往来帐项to make out an account with
2A,iY}R ,xhB 6`V2-zv$ :)P Aj 清算||清理债务to make up an account
Bkq3-rX\ C{5^UCJkg fc,^H& [0lu&ak[& 清洁帐目||与…停止交易to close ones account with
8`$lsD m0$4 >^U$2
P 0}:wM':G 结帐to close an account
KcW]"K>p! <*4'H ,'FdUq )i %XUV[L} 清理未付款to ask an account||to demand an account
/&T"w,D \/
9s< .3Ag6YI0N aYC[15?' 结清差额to balance the account with
/4 Q^L>a ;DG&HO Z(gW(O9h.V N8-!}\, 清算to settle an account||to liquidate an account||to square an account
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(0`"rjg hj<h]dhp kCuIEv@ 审查帐目||监查帐目to audit an account
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B(z?IW& /HiRbwQK# 检查帐目to examine an account
6Z,j^: B GQR|t?:t `'gadCTb= REaU=-m- 转入A的帐户to charge the amount to As account
1638U1 AlH\IP >E:V7Fa eX1<zzd 以计帐方式付款to pay on account
tu%!j}3s L)!9+!PKD "F.0(<4) P%nN#Qm 代理某人||为某人on ones account||on account of one
~|>q)4is6a ;<?mMi@<E j1sZRl)D B7R*g,( 为自己计算||独立帐目on ones own account
}qk8^W{ 2X@|H w:0=L`<Eu N-~Uu6zr 由某人收益并负风险on ones account and risk||for ones account and risk
C@$!'^ 61 }CoR$K ;hcOD4or "PI]k 由某人负担for ones account||for account of one
a7_ &; Go8?8* ,{tK{XpS &E(KOfk# 按某人指示||列入某人帐户by order and for account of one
<%~`!n,t0 gFx2\QV (C=.&',P I<["ko,t@? 列入5月份帐目for May account
y!,Ly_x$@ 4J"S?HsW| @+,J^[ y K:osfd 编入某中帐项下to pass to the account of||to place to the account of
p}r1@L s ZjEc\{ s rda/ y7?n;3U]CS 寄出清算书to send in an account||to send in render an account
G';yb^DB n&j@7R "%~Jb dx 8^8fUN4<= 支票薄cheque book
YaWZOuxm I1Jo 8s ROv(O;.Ty Yr\pgK, 支票陈票人cheque drawer
X/8CvY#n ^V1iOf: `o;E fC \Cx;q- 持票人cheque holder
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B bJ$6[H-: p;P"mp\' _(R1En1 不记名支票cheque to bearer||bearer cheque
^>3q@,C]c orGkS<P L7}dvdtZ0 }#0i1]n$D 记名支票||认人支票cheque to order
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TQy pv 8H%-/2NW 2EU((Q`>=( 到期支票antedated cheque
*j9hjq0j )C@O7m*.4 - s} ^ |xSU_wa 未到期支票postdated cheque
m#^ua^JV 2%|0c\y|z= h}T+M BA% a
(mgz&* 保付支票certified cheque
!P_8D*^9 L355uaj 8c6dTT4 i$[wkQ>$ 未获兑现支票,退票returned cheque
#jc+2F,+{ 5 }pn5iI .
:`+4n #D qVh!t" 横线支票crossed cheque
s.zfiJ b%TS37`^[ ['*{f(AI vjzpU(Sq# 普通横线general crossing
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Y p H5iv>H b,k%n_&n 特别横线special crossing
74h[YyVi us_o{ "X.JD \h#,qTE 空白支票blank cheque
/F(wb_! m$bX;F}T "RkbT O 0B o7EV 失效支票,过期支票stale cheque
y,i ~w |4 @jKiE%OP o)(N*tC :cvZk|b% 普通支票open cheque
Ez= Q{g o/;kzi `Wes!>Vh! wa#$9p~Q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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^WTq +5zLQ>]z &EELq"5K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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,q }k`-n32)| 支票换现金||兑现to cash a cheque
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d_BaN 清理票款to clear a cheque
L7gZ4Hu=` !zu YO3: ]YO &_# &gDwsW 保证兑现to certify a cheque
3y[uH' zQ&k$l9 P
-O& X ?$ft3p} 填写支票数额to fill up a cheque
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Y!nh6! 支票上划线to cross a cheque
?lnX."eAdB J1YP-: Q*ZqY 2Y\,[ $z 开发支票to make out a cheque
}?$d~]t) =<y$5"| ce.'STm= lJpD>\$}@R 签发支票,开立支票to draw a cheque||to issue a cheque
y'*^ ' ;<Oe\X P7&a~N$T6W fJn;|'H! 透支支票to overdraw a cheque
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A?ma5h ow:c$Zq 背书支票to endorse a cheque
K!7o#"GM E[/<AY^@!z p
)etl5 k=Pu4:RF 请付票款||清付票款to pay a cheque||to honour a cheque
\kF}E3~+# '=G 4R{ D@rOX (m |#^u%#'[2 支票退票to dishonour a cheque
1>c`c]s3 -8HIsRh K%[Rv#>;q| T12?'JL^r 拒付支票to refuse a cheque
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1?]Gl+} &"BmCDOq 拒付支票to stop payment of a cheque
~j^HDHY@ AmM^& 4 C/ c|X.&<lX 提示要求付款to present for payment
~QJD.'z { .B^ Mc>]ZAz r yd]W',c 见票即付持票人payable to bearer
/FJAI +M$2:[xRT sI,T"D? 4xk'R[v 支付指定人payable to order
_M8Q% )7<JGzBZ1 rV<yM$IA w}zl=w{G 已过期||无效out of date||stale
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?;On5 0t*JP "[L[*>[9! L7el5Q!Y= 请给出票人R/D||refer to drawer
WEFYV=I\ oZHsCQ % *>n<7T0 3;Kv9i<~LE 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
}5_[t9LX }~B @Z\`O
jhRg47A Myj
5qh 文字与数字不一致words and figures differ
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Y .\Z/j L@mNfLK oe (})M 支票
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7hV9nuW 时间已过account closed
tO?NbW cp :? uUh s&Bk@a8 ,)&ansN 更改处应加盖印章alterations require initials
ShP&ss IKz3IR eu Q:L^DZkGV c<k=8P #|92+
~wejy3|@0 时间已过effects not cleared
8m prK`p y
nue;*rM egXHp<bqw 9\dpJ\ 停止付款payment stopped
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1 9[ ]VKM3[ , 0hk)Vvr3 QD8.C=2R 支票毁损cheque mutilated
:.VI*X:aQh VtTTvP3 w"Pn
N v|K, 汇款||寄钱to remit||to send money
pA%}CmrMq RJp Rsr
kA .U2 s'7PHP)LOJ 寄票供取款||支票支付to send a cheque for payment
AfAlDM' )7aUDsu>4 2uCw[iZM nE&`~ 寄款人a remitter
]2_b_ok B5A/Iv)2 *dAQ{E(rO f]_{4Olk 收款人a remittee
S^8C\ E u# TNW. yjF;%A/0
2@Nt6r 国外汇票foreign Bill
aAbK{=/y_! 7^oO
N+=d JI3x^[(Z ?lPn{oB9" 国内汇票inland Bill
|&oTxx$S >fq]c 6*aU^#Hz6 bo-AM] 跟单汇票documentary bill
m{w'&\T mf W}^mu R9&3QRW| ZLGglT'EW> 空头汇票accommodation bill
De-hHY{> Ueb&<tS m ?e::W "*bP @W 原始汇票original bill
3a\De(; -u$U~?|` 5r` x\ '% if< / 改写||换新票据renewed bill
]3\%i2NM si,)!%b n~Yr`5+Z 1a]P+-@u[ 即期汇票sight bill||bill on demand
h}U>K4BJ 9_b_O T @kPe/j/[1 aN;c.1TY …days after date||…days after date…日后付款
=T- jG_.H r
[E4/?_ cakwGs_{ 6QYHPz …months after date||…months after date…月后付款
96d&vm~m1 edL sn>\*# Ve ipM 98rO]
rg 见票后…日付款…days after sight||…days sight
v8y !zo' <'N~|B/yZ tc|PN+v; )tv~N7 见票后…月付款…months after sight||…months sight
,ll<0Atg
rNoCmNm ANRZQpnXQ '!"rE1e 同组票据set of bills
%D49A-R ELZ@0, Ms=N+e$n emMk*l, 单张汇票sola of exchange||sole of exchange
4d8}g25C %w;wQ_ w
y&yK*w Rr0]~2R 远期汇票usance bill||bill at usance
RDOV+2K jpkKdQX) v[\GhVb r@c!M|m@ 长期汇票long bill
)tx2lyY: cz1 m05E #
('GGzL6c )
S-Fuq4i4 短期汇票short bill
4*9BAv "9IR|
2i$_ ,[fi (7C$'T-ZK 逾期汇票overdue bill
ujLje:Yc mYFc53B ge ]Z5E(1 u/apnAW@M 宽限日期days of grace
ul{D)zm\D tN;^{O-(V qGi\*sc>x lXRB"z 电汇telegraphic transfer (T.T)
' L-h2 K_fJ{Vc>O XPLm`Q|1#t R(s[JH(& 邮汇postal order||postal note (Am.)||post office order||money order
3$3%W<&^ Xdh@ ^` *rVI[kL EX@Cf!GjN 本票promissory note (P/N)
|\RN%w7E8 y]g5S-G zp\_5[qJ
; rAk;8
)O$ 押汇负责书||押汇保证书letter of hypothecation
c~= {A JyePI:B&)j +hcJ!$J7 ]/|DCxQ 副保||抵押品||付属担保物collateral security
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m#io] PHMp,z8 担保书trust receipt||letter of indemnity
_TyQC1 d ^97[(89G9 4{h^
O@*g cqp^**s 承兑||认付acceptance
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" [6?x 6_M 单张承兑general acceptance
}Qh%Z) $#_^uWN-M I*KJq
?R Ls*Vz,3!5 有条件承兑qualified acceptance
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9y*(SDF r<;Y4<,BZ 附条件认付conditional acceptance
ltHuN;C\ 7'5/T]Z =H"%{VeC5 mo]>Um'F 部分认付partial acceptance
jRp @-S#V