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。
R{hf9R , 会计报表statement of account
sy5 Fn~\R 2\<.0 :D:DnVZ-[@ -0uV z) 往来帐目account current
s][24)99 @z`@f"l P5<vf
hVpCB, 现在往来帐||存款额current accout
qdD)e$XW, L@Nu/(pB= k ]a*&me @* ust>7 销货帐account sales
pbXi9|bI [5d2D,) 2'0K WYM gXFWxT8S 共同计算帐项joint account
^eq</5q D Ukz;0q ,El!fgL "y?\Dx
未决帐项outstanding account
^ZRYRA uzr\oj+> _"a=8a06G S_(d9GK< 贷方帐项credit account||creditor account
F=a+z/xKT Rqipkx ^rNUAj9Z }WLh8i?_ 借方帐项debit account||debtor account
B^ 7eo W F'RUel_% }ut]\
]b mB
'3N;~ 应付帐||应付未付帐account payable
%:v`EjRD0 hf6f.Z YvL?j Dh|w^Q 应收帐||应收未收帐account receivable
22hSove. &?,U_)x/ dtStTT 5N$E()m$ 新交易||新帐new account
~"x5U{K48S q<vf,D@{ ! ,~PYt*X4 ZfAzc6J?\ 未决帐||老帐old account
E$s/]wnr[ KxGX\
>pyj]y^3 1Nn@L2b 2 现金帐cash account
IXLO>>` p&p.Q^"ok (46 {r}_O .1 )RW5|c 流水帐running account
:Sg&0Wj+#j d[
gl]tj9 1k8x%5p '=E9En#@ 暂记帐||未定帐suspense account
f7urJ'!V &jA\hg#9 RrrK*Fk8= j-@kW'K 过期帐||延滞帐overdue account||pastdue account
kK>X rj6 -[7O7' % ~]xuP[ b]Kk2S/ 杂项帐户sundry account
q(o/yx{bm &Nl2sey rM}0%J' FVsj; 详细帐单||明细表detail account
B1
0+*p( lU]un&[N _mE^rT >cMd\%^t 呆帐bad account
c~,23wP1 %u\26[/ :t$aN|>y nt1CTWKM8^ 会计项目title of account
CJknJn3m& f'(l&/4z{ ]
f>]n 7Ey#u4Q 会计薄||帐薄account-book
mdih-u(T| bUy,5gk- &a)eJF]:! 'm=*u
SJK 营业报告书||损益计算表account of budiness||business report
4'pS*v 5AeQQU p0p4Xh1e n| O [a6G 借贷细帐||交验帐account rendered
j=+"Qz/hr_ 1$lh"fHU
f&@BKx ?^#lWx q 明细帐account stated
yBed kj ~i;fDQ&! %GEJnJ Xk mQBV" 与…银行开立一户头to open an account with
K ?$#ntp H5>hx{ w) ]H ^6 a l9.} 与…银行建立交易to keep account with
Y$8JM uYG^Pc^v h
Iv@i\` neF]=uCWnT 继续记帐to keep account
4pU>x$3$ `\|ssC8u 9 t
n!t iX{G]< n 与…有交易to have an account with
B#%;Qc ,.IEDF<& JWP*>\P ,SlN zR 作成会计帐||有往来帐项to make out an account with
.3 pbuU "O>n@Q| vC;]jJb: g|<Sfp+;+ 清算||清理债务to make up an account
-|
yb[~3 h #Z4pN8T3 m(O
vD! ;(6g\'m 清洁帐目||与…停止交易to close ones account with
{Z;t ^:s# "%2xR[NF p\vMc\ ~q +[<xR\ 结帐to close an account
^,Ydr~|T }f>H\iJe c8 K3.&P6 {4 >mc'dv 清理未付款to ask an account||to demand an account
4IdT
' Mq%,lJA\ *DI)? Z^KA 结清差额to balance the account with
eBN)g^ )o _j]K+xI 0Sl]!PZR1 hmbj*8 清算to settle an account||to liquidate an account||to square an account
\Xrw"\")j %
Tn#- 2h30\/xkU lVH<lp_ZtK 审查帐目||监查帐目to audit an account
=8G&3 R %T`U^Pnr Y OyX[&oi }]P4-KqI 检查帐目to examine an account
:bU(S<%M .]4W!])9 |Yi)"- [BbutGvj 转入A的帐户to charge the amount to As account
c2SC|s] }w-wSkl1 t-%Q`V=[ /Wk9-uH 以计帐方式付款to pay on account
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=H7xD"'%R .~lKBkS`! m8]?hJY3l 代理某人||为某人on ones account||on account of one
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fI f 92W&x' y9Y1PH7G iyx>q!P 为自己计算||独立帐目on ones own account
L7Dh(y=;7 "HMP$)d EEy$w1ec Zwt; d5U 由某人收益并负风险on ones account and risk||for ones account and risk
%6j)=IOts !,$i6gm TrV
Wv gA#RM5x@ 由某人负担for ones account||for account of one
CCijf]+ [ANuBNF &`|:L(+ mumXUX
按某人指示||列入某人帐户by order and for account of one
1tzV8(7
}SyxPXs !SOrCMHx }|)R
列入5月份帐目for May account
tEd.'D8 s
"pxzntY| AtS;IRN@ >r5P3G1 编入某中帐项下to pass to the account of||to place to the account of
2pHR_mrb "kMzmo=Pv5 P'@<:S| EfLO5$?rm 寄出清算书to send in an account||to send in render an account
T4e\0.If B=
L&bx F^aR+m q*jNH\| 支票薄cheque book
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支票陈票人cheque drawer
vEM(bT=H wJb#
g0 w^k;D,h :!&;p 持票人cheque holder
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Ef ',7??Q7j&v f},oj4P\ 不记名支票cheque to bearer||bearer cheque
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bFp =tTqN+4 IHfzZHy ~`;rNnOT3 记名支票||认人支票cheque to order
EUYCcL'G %b.UPS@I !M<{E* WnFG{S{s 到期支票antedated cheque
ChryJRuwv5 31+;]W=
n@C~ev@%S " }gVAAvc7 未到期支票postdated cheque
%wV>0gQTf 6!iJ;1PeE iyZZ}M C.:=lo B 保付支票certified cheque
y@bcYOh3 SxgYjIa- 38V
3o`f ER2GjZa\z 未获兑现支票,退票returned cheque
<<9Va. m^%|ZTrwN7 I:(m aMc ^_I} x)i*@ 横线支票crossed cheque
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)R qJ!Z~-hS j;yf8Nf e)nimq
{6 普通横线general crossing
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lKJll^2: ;wiao(t>4N 特别横线special crossing
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83? m (%CZ*L[9Z z@s5m
} 空白支票blank cheque
B(k=oXDF U;_[b"SW% 8GPIZh'0h 6SJ"Tni8 失效支票,过期支票stale cheque
)|j[uh6wo Mj>}zbpk/ 75!9FqMZ} 'PZ|:9FX! 普通支票open cheque
Z.L?1V8Q1 W^,S6! D\~zS`} ivO/;)=t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
djQv[Vc{ kEeo5XN pnyWcrBf ;^
wd_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
JG`Q;K lA!"z~03* RT/o$$
%\O#&=$E 支票换现金||兑现to cash a cheque
Uk*IpP` sML=5=otx QB!~Wh -F&U 清理票款to clear a cheque
_i_Q?w` rj]F87" 8eIUsI.o |rw%FM{F 保证兑现to certify a cheque
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ulx |LG4=j.l !{et8F@d| ?,P3)&3g 填写支票数额to fill up a cheque
8VG!TpX/B @tohNO> <`X"}I3ba
B3m_D"? 支票上划线to cross a cheque
DDT_kK; c:S] R" 0|xIBg) '# NcZy 开发支票to make out a cheque
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PdH/Fe j| Wv7 W
/z7"# 签发支票,开立支票to draw a cheque||to issue a cheque
d4:`@* ,)+
o CfEmT8sa Q'l^9Bz 透支支票to overdraw a cheque
:Eh\NOc_O vE6mOM!_L ~I/@i :a8 YV!X 背书支票to endorse a cheque
w&$d* E 7*Qk`*Ii X)SDG#&+bF
vr#+0:| 请付票款||清付票款to pay a cheque||to honour a cheque
2n><RZ/9 eg<bi@C1| TlAR.cV Xdi:1wW@p 支票退票to dishonour a cheque
0`.^MC? -m'j]1 G CRz<)1 Vt^3iX{! 拒付支票to refuse a cheque
=4uSFK_L <9ig?{' [=O/1T { pu85'DV 拒付支票to stop payment of a cheque
qbrp P(. -yxOBq UT~a&u kdz=ltw 提示要求付款to present for payment
W{z.?$SH $
,I q;*7N {NpM.; Yw _+`,W 见票即付持票人payable to bearer
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_<22 u4z&!MT} a`Gx=8 h%WE=\,Qp 支付指定人payable to order
PcB_oG g T5urZq*R T0)4v-EO \txbhWN 已过期||无效out of date||stale
Sxjub&= I%|>2}-_U mw_Ew]& H
M>lg`S 请给出票人R/D||refer to drawer
<Q|d&vDVfV ,mRyQS'F TJE\A)|>g [c_|ob] 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
y@CHR hF2IW{=! w\)| f7Ul(D:j\ 文字与数字不一致words and figures differ
rt
JtK6t +_-bJo2a .q+0pj -}K<ni6 支票
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kd"N29 时间已过account closed
M
X>[^}n keRE==(D h|X^dQb] q2HYiH^L 更改处应加盖印章alterations require initials
?` SUQm `y#UJYXQE tabT0 UH7jP#W%= w+1Gs
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fdONP>K[E 时间已过effects not cleared
SkU9ON :qC'$dO! 0!v->Dk @
cU&n6C@ 停止付款payment stopped
m N8pg4 h gJ[LU| > f6$b
s+oP HR}bbsqxVf 支票毁损cheque mutilated
Ty88}V A!^q
J# G:g69=x y Q1@A2+ c 汇款||寄钱to remit||to send money
1
}~(Yj@f% r(gXoq_w .F+@B\A< 36US5ef 寄票供取款||支票支付to send a cheque for payment
\d::l{VB ~/j\Z h=-"SW uslQ*7S[^ 寄款人a remitter
^pHq66d%Z S*yjee<@ E!S 78z: n_'{^6*O 收款人a remittee
+{/ I}R0q bV/jfV"%E Mw9 \EhA 国外汇票foreign Bill
1'?4m0W1 `p+Zz"/ =*Bl|;>6 \6\<~UX^ 国内汇票inland Bill
:%IoM E %D * OO{ @IXsy _YRE (YZ/ 跟单汇票documentary bill
j&k6O1_ JchSMc.9 23gPbtq/ oY, %Iq 空头汇票accommodation bill
W%\C_ av~5l4YL R
LD`O9#j 0Lb4'25. 原始汇票original bill
B$Kn1 k kwsp9 0) 1@$Ko5 )m. 4i
=X 改写||换新票据renewed bill
bJD;>"* 8g7
<KKw $q
2D+_ iTaWu p 即期汇票sight bill||bill on demand
^aW
Z!gi CD8}I85K t%8d-+$ I|Gp$uq _ …days after date||…days after date…日后付款
x#:| }pR Sf8{h|71 A@Dw<.&_I <