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#^
会计报表statement of account
l?~SH[V s
z/7cLo %y33evX/B ilQR@yp* 往来帐目account current
qIK"@i[
uq ,v:m J_R54Y~vu r00waw>C\ 现在往来帐||存款额current accout
EvIL[\Dy PJN TIa XF(I$Mxl6 9g+/^j^>?f 销货帐account sales
A!s\; C i$)bZr\ >/1N#S#9 .pQH>;k]K 共同计算帐项joint account
Q,Vv T F&xiL^ O>xGH0H 9H?er_6Yf 未决帐项outstanding account
K8doYN KDgJ~T /j
./ `?{QCBVj 贷方帐项credit account||creditor account
WV!qG6\W g5R2a7 ex7zg! U?JZ23>bbw 借方帐项debit account||debtor account
lDO9GNz$ S*],18z? _)Q)tOW w"$CV@AJ 应付帐||应付未付帐account payable
),0_ C\ =v=a:e ;!&A <Bb$d@c 应收帐||应收未收帐account receivable
G!k&'{2 lz@fXaZM szMh}q"u BKfcK>%g 新交易||新帐new account
Bp6jF2 :j9{n ,F \-N
4G1 CL|t!+wU/ 未决帐||老帐old account
dON4r2-yC +4f>njARIb Z+)R%Z'aL KOGbC`TN< 现金帐cash account
P0S;aE 6ND,4'6 {MU>5\ Ji4c8*&Jpc 流水帐running account
MBRRzq%F Q^/66"Z:Z 6Lz{/l8 ?JDZDPVJ) 暂记帐||未定帐suspense account
/]2-I_WB ~"!F& -}@3
,G vC[)/w 过期帐||延滞帐overdue account||pastdue account
xi8RE@gm qlD+[`=b F=yrqRS= "2(lgxhj 杂项帐户sundry account
Pc
C9)x #>GUfhou) ]R\k@a|G qyGVyi3 详细帐单||明细表detail account
R<lj$_72Q He^+>XIam a h>k=t8( cW;to Q!P 呆帐bad account
A;m)/@ @4Z>; H>_ FCV8 3g9xTG);eA 会计项目title of account
]H0BUg [[P?T^KT &^FCp'J- 2;r(?ebw 会计薄||帐薄account-book
OJ\IdUZ Ke,UwYG2~G YW9 [^ 96T.xT>& 营业报告书||损益计算表account of budiness||business report
~ ?m'; `DIIJ<;g RoSh|$JF v>YdPQky 借贷细帐||交验帐account rendered
g*F? R8P7JY[h |4aV~n[># SLpB$puS 明细帐account stated
gN$.2+: FFb`4. $wH{snX f;`pj`-k% 与…银行开立一户头to open an account with
]]`hnzJX 8<t6_* f gN1b?_g A-1Wn^,>* 与…银行建立交易to keep account with
m619bzFlB $Ua
vM| `
4__X; vg"y$% 继续记帐to keep account
I8@NQ=UV0 u$$@Hw D% }?l nx`!BNL'V 与…有交易to have an account with
r-v;A &$t BD@7 6js94ko[ n o`c[XY 作成会计帐||有往来帐项to make out an account with
V|KYkEl
r1 W!8g.r4u+, -v.\CtpHv 35B G&;C 清算||清理债务to make up an account
8M*[RlUJB i
<&*f}=' LvgNdVJDP| 0'*whhH 清洁帐目||与…停止交易to close ones account with
<DP_`[+C Ks.m5R
=fG c?PQ a_XM2dc% 结帐to close an account
(m80isl
GY,l&.& r,X5@/ {%5k1,/( 清理未付款to ask an account||to demand an account
$r)+7i Q*}#?g (iM"ug2 l_Gv dD 结清差额to balance the account with
{i y[8eLg h\".Ty
Sz ?9xaBWf X5 UcemO 清算to settle an account||to liquidate an account||to square an account
&cztUM( h~haA8i?{ =8O057y
Nq6~6Rr 审查帐目||监查帐目to audit an account
[T#5$J HMGby
2^+ r2H \B,_ ;cd{+0 检查帐目to examine an account
4of3#
M \9;u.&$mNB FVM:%S
JjT BoZ])Y6= 转入A的帐户to charge the amount to As account
DqyJ]}| lG12Su/ ]Aap4+s h1@|UxaE# 以计帐方式付款to pay on account
=xcA4"k JF!?i6V H~E(~fl {WUW.(^]G 代理某人||为某人on ones account||on account of one
|P7c { ?#?[6t 6,
\i0y5n J.Mj76\_ 为自己计算||独立帐目on ones own account
Bv_C *vW 9XWHr/-_@ CY;ML6c@ rB|Mp!g%@ 由某人收益并负风险on ones account and risk||for ones account and risk
&EKP93
|d^r"wbs3 AujvKQ(
S!Ue+jW 由某人负担for ones account||for account of one
G0Zq:kJ 6OR5zXpk dK'?<w$ wjh[}rTV* 按某人指示||列入某人帐户by order and for account of one
_"n1"%Ns aiVd^( #~?Q?" {wMw$Fvf 列入5月份帐目for May account
>!O3 jb k ~01
o {N1Ss|6 Y: &?xR 编入某中帐项下to pass to the account of||to place to the account of
LX),oR [.4R ,[U Qj: D=j8 ppr95Y]^ 寄出清算书to send in an account||to send in render an account
#g[jwl' &No6k~T0:b *KNj5>6= mqgA 支票薄cheque book
|_L\^T|6 $3>k/*= p\I,P2on 58\rl G 支票陈票人cheque drawer
Pk/{~!+
$ ]-"~? H_)\:gTG P5s'cPX 持票人cheque holder
z=1 J{] 4cJ7W_ >i6 USf
pCRj9 +F3@-A 不记名支票cheque to bearer||bearer cheque
K3*8JF7_F Jydz2
zt! 7=C$*)x {^>dQ+S x7 记名支票||认人支票cheque to order
{<0=y#@u &!>
)EHGV V`xZ4 i%L 1A\Jh3;Q 到期支票antedated cheque
(|%YyRaX .;j} :< rFJ(t7\9h QX}O{LQR 未到期支票postdated cheque
~EJVlji 2w)[1s[ `^HAWo;J I;iJa@HWQ 保付支票certified cheque
D?;8bI%" 2u 8z>/G f
waq y ,][ 未获兑现支票,退票returned cheque
>DX\^8
6x \49LgN@\ ]q@/:I
9] O=E"n*U 横线支票crossed cheque
0>hV?A ,{wA%Oy, u,AZMjlF [1{#a {4 普通横线general crossing
5bU[uT,`6 df@I C@`pB ^Wb|Pl qr>:meJy4 特别横线special crossing
H9'Y` -r gBM6{48GF p)l >bC?3 =#)Zm?[;
空白支票blank cheque
=7%1] I2G4j/c=z |"V]$s$ c %|mRib|<C 失效支票,过期支票stale cheque
8W' ,T L
;5R*)t S[p.`<{J Fy1@B(V% 普通支票open cheque
L"|4
v CZ2&9Vb9I Hkq""'Mx+w ygt7;};! 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
{m1=#* &t.9^;( >q+o
MrU ,\*PpcU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
3I0=^>A . ]
=$(( d+FS +EI+@hS 支票换现金||兑现to cash a cheque
yZ7aH|Q81B e}|UVoeH {#>>dILPr >KF1]/y< 清理票款to clear a cheque
Rou$`<{H J:6wFmU 76e%&ZG)Q .hI3Uv8[ 保证兑现to certify a cheque
[UO?L2$& h<KE)^). ?^TjG)e7 R7~H}>uaF 填写支票数额to fill up a cheque
}bj
dK
Jpi\n-
d! 4 3cdWd% EW;R^?Z 支票上划线to cross a cheque
3;fuz Kk@b _`6fGu& W =#WoeWFW* JNY;;9o 开发支票to make out a cheque
i3C5"\y e[txJ*SuO r{DR$jD `[T|Ck5 签发支票,开立支票to draw a cheque||to issue a cheque
oK cgP 8r7}6 ~ Iin| ]Z/<HP$# 透支支票to overdraw a cheque
Mm7l! C$MaJHkiF 0bY}<x(; oU }eAZj{ 背书支票to endorse a cheque
+T}:GBwD7 L2"f
O EL_rh TWw |&JCf= 请付票款||清付票款to pay a cheque||to honour a cheque
-{z.8p}IW 6"+/Imb- *5( h,s3& t*<@>] k 支票退票to dishonour a cheque
,TrrqCw> eow6{CD8 p( EV-^
;;z4EGr 拒付支票to refuse a cheque
:W'Yt9v) 5<o8prtB sGx"ja+ Uj!3H]d 拒付支票to stop payment of a cheque
oqzx}?0 4k9O6 5GD6%{\O Uloa]X=Im8 提示要求付款to present for payment
Xg>nb1e *ea%KE": 2
1Z}Zj sSVgDQ~q 见票即付持票人payable to bearer
0cV=>|b>; )6?(K"T Jv U=_O*n?N-d 支付指定人payable to order
g'G"`)~ 2 9IFK4>&O6 $$E!u} 7P}&<;5zD 已过期||无效out of date||stale
B+:'Ld]( x5q5<-# wLeP;u1 vby[#S| 请给出票人R/D||refer to drawer
"S
6'<~s g~FA:R m`(5
B '1?b?nVo 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
;B[*f?y- WLr\ l29 8BnI0l=\ rzC\8Dd 文字与数字不一致words and figures differ
PprCz" 5&5
x[S8 ?`PG`|2~ BElVkb 支票
STMc@MeZU_
c`]_Q1'30w 时间已过account closed
T;(k _F|oL| jOs&E^">&B mSSDV0Pfn 更改处应加盖印章alterations require initials
CR$\$- c8qsp n 2
CX'J8Sy =n_r\z E?>
ERO3
uY]nqb 时间已过effects not cleared
.
IBy' D$|@:
mW -3
.Sr|t e 5hq>K 停止付款payment stopped
_hgu: , VT& d+ P<nI/| U~krv>I 支票毁损cheque mutilated
0zD[mt XV"8R"u%Q 5VWyc9Q P !:LA
b( 汇款||寄钱to remit||to send money
@ i$jyc =aM(r6 C aw
z(W> 1m$:Rn^ 寄票供取款||支票支付to send a cheque for payment
m22FOjk\ E<u6 js, Opc, {,z6 8]U;2H/z 寄款人a remitter
8PQKB*<dB" "8{#R*p L;d(|7BVv kWVaHZr 收款人a remittee
IbFS8 *a\ ZzZy2.7 CAX)AN IKT3T_\-I 国外汇票foreign Bill
Y.9s-g +AGI)uQQ j9FG)0 V^9c:!aI 国内汇票inland Bill
E1 )7gio X6lkz*M. .EJo9s' 7[=MgnmuC 跟单汇票documentary bill
<