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。
ZWH`s 会计报表statement of account
@UX`9]-P YzqhFFaj. +Gko[< ;d4_l:9p 往来帐目account current
kC
V OeXv $9/r*@bu8d YQOGxSi %qMk&1
现在往来帐||存款额current accout
Rx.0P6s E;N8{Ye_ FgxQ}VvlH ]Az >W*Y 销货帐account sales
_=b[b]Ec$s J$oJ [@czvPi 9^n
]qg^
共同计算帐项joint account
~p.23G]x cl:YN]BK ;_!;D#: JT+P>\\];' 未决帐项outstanding account
-c
tZ9+LL U\N`[k.F "F&uk~ b$ F`l1I=; 贷方帐项credit account||creditor account
_F9
c.BH '@FKgy;B)- Y
`wi=( %/7`G-a.B 借方帐项debit account||debtor account
j,Y=GjfGM c72/e
7gV fg2}~02n [M.Vu 应付帐||应付未付帐account payable
dFlx6H+R!0 hn-S$3')` Kf*+Ilq%L V>hy5hDpH 应收帐||应收未收帐account receivable
R!O'DM+ UU_k"D~ @m6E*2Gg Z`D#L[z$ 新交易||新帐new account
iH2|w "-9YvB# rfk';ph ev>: 3_ s 未决帐||老帐old account
# 8A|-u=3 \6o
~ i F=cO=5Iz T
SOt$7- 现金帐cash account
p&7>G-. rei<{woX 5%9&
7 _.j KcDf 流水帐running account
$ysC)5q. c7'
Pzb)' /<@oUv B!:(*lF 暂记帐||未定帐suspense account
?/;<32cE, -C\m'T,1 2`;
0y M m2_
B(- 过期帐||延滞帐overdue account||pastdue account
^'}Td~( TR#5V@e.m )Aj~ xA "ey~w=B$M 杂项帐户sundry account
%FwLFo^v
:U~
[%] |XQ!xFB yCwQ0| 详细帐单||明细表detail account
]_-<[
0 DY1o!thz) 9%4rO\q :g Ze> 呆帐bad account
b*$^8% "kMpa]<c-6
@521zi -IPc;`< 会计项目title of account
3]wV`mD @+\OoOK<L l?ofr*U&-x P", 53R+" 会计薄||帐薄account-book
C; ! )<(Vw ^K3{6}] Zf|f $1- k+&| *!j 营业报告书||损益计算表account of budiness||business report
67d0JQTu mWtwp- TK'(\[E 1<lLE1fk 借贷细帐||交验帐account rendered
tvP"t{C6, 55Jk "V#8 @L`t/OD @n<WM@|l 明细帐account stated
4%B${zP(.} %6 Bt%H m@O
gT<E]_ qV5ME#TJ 与…银行开立一户头to open an account with
# *\PU ^G15]Pyw B6,"S5@ Q&yfl 与…银行建立交易to keep account with
\ ddbqg?` LTrn$k3} O GSJR`yT g!4"3Dtdg 继续记帐to keep account
ceAK;
v
o hb`(d_= 7F V+_L9 an.)2*u 与…有交易to have an account with
|Zz3X QO 0T<V 74QWGw`, f:e~ystm 作成会计帐||有往来帐项to make out an account with
BB9Z?} !<@Zf4
m g {wDI7"<q $$`}b^, / 清算||清理债务to make up an account
X#IVjc:&L ~,.Agx T5o9pmD wC;N*0Th 清洁帐目||与…停止交易to close ones account with
om|M=/^ ACc.&,!IZ P5kka
LzG q
f-1} 结帐to close an account
J=5G< t/pHdxX*C7 8&B{bS XswEAz0= 清理未付款to ask an account||to demand an account
U_Id6J]8 P6dIU/w !ZHPR:k| { 6*h';~ 结清差额to balance the account with
OP{ d(~+ ++BVn[
1 t: r Lr_+)l 清算to settle an account||to liquidate an account||to square an account
4,
8gf
2 n"$D/XJO ,@8>=rT s9zdg"c' 审查帐目||监查帐目to audit an account
g.Z>9(>;Y 9-I;' 3@_je)s hBOI:4u[ 检查帐目to examine an account
?E=&LAI# mS6L6)] S j8YMod= rU%\ 8T0f 转入A的帐户to charge the amount to As account
6(VCQ{ AS'a'x>8>, +UB+. 5P
JstX# z 以计帐方式付款to pay on account
M
n3cIGL -aXV}ZY" !zVuO*+ T[*
=7jnJQ 代理某人||为某人on ones account||on account of one
kbOdg: $*{PUj /k l0(=' p(:\)HP)R 为自己计算||独立帐目on ones own account
H@.j@l )W(?wv!, 25o + ?Y< z
~T[%RjO 由某人收益并负风险on ones account and risk||for ones account and risk
It!PP1$
Da0E) ]+{Cy\*kR (G*--+Gn 由某人负担for ones account||for account of one
OXK?R\ E+ z+C>P4c-y& 25NZIal< 80x
%wCY` 按某人指示||列入某人帐户by order and for account of one
pdngM8n ]Jq1b210 |.0/~Xy- Ky[/7S5E 列入5月份帐目for May account
ck){N
?y 4t|ril``] pJ ;J>7Gt '(7]jug 编入某中帐项下to pass to the account of||to place to the account of
"[q/2vC .R#p<"$I ~
b!mKyrZ ;^^u _SuH 寄出清算书to send in an account||to send in render an account
Hl8-1M$& hbD@B.PD yNoJrA pn{Mj 支票薄cheque book
*!ZU"q}i wWKC
.N Nq/,41 )!SV V ~y 支票陈票人cheque drawer
3?|Fn8dQR. (_^g:>)Cs h
\hQ Xw(e@: 持票人cheque holder
mqrP0/sN Xp[[ xV| ;EP 7q[ #I'W[\l~+ 不记名支票cheque to bearer||bearer cheque
i/2OE&*O[ Cg
|_) _w +y! dU{L^ j7K9T 记名支票||认人支票cheque to order
I,(m\NalK 9OuK}Ssf s4
<[f%^ 17I{_C 到期支票antedated cheque
Z3<>Z\6D AyB-+oTf( ;nyV)+t+a b8P/9D7K? 未到期支票postdated cheque
zW,m3~XX: };o6|e:2E zm-j FY ? %*wJODtB| 保付支票certified cheque
qAUqlSP5 UTGR{>=> 8xJdK' ^3B{|cqf 未获兑现支票,退票returned cheque
IsxPm9P2< " ^u [cwc}f^ p%EU,:I6 横线支票crossed cheque
4(o: #9I 7h?PVobe Z$ Fh4 iT1"Le/N 普通横线general crossing
$~`a,[e< O&.^67\|
dd>|1'-] |}b~ss^ 特别横线special crossing
-l+&Bkf :0$(umW@I" wv>Pn0cO dE!{=u(!i 空白支票blank cheque
RXh0hD ~
nNsq(4 \j !JRD+j s\_-` [B0 失效支票,过期支票stale cheque
4Z)`kS}=] /Mb?dVwA izsAn"v
m8,P-m 普通支票open cheque
D-\\L[ E]WammX c H$zjN8||" d|k6#f-E 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
dRTtDH"% !SEHDRp IE.JIi^w "2;$?*hO# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
b)J(0,9`G"
yS p]+ Zy,U'Dv 6[,*2a8 支票换现金||兑现to cash a cheque
m663%b(5> )` -b\8uw #qWa[kB fp|!LU 清理票款to clear a cheque
/1:`?
% ,2 9#{?*c6 8~AO~ V9z/yNo 保证兑现to certify a cheque
6pDb5@QjTy hu%rp{m^, \2 &)b dDbPM9]5 填写支票数额to fill up a cheque
mwVH>3{j C9`#57 Pp 2#~5[PtP^ N(q%|h<Z/= 支票上划线to cross a cheque
*L7 ZyERs Zm& X $U H8.U#% Z7%
|'E R 开发支票to make out a cheque
vS%o>"P jjL(=n<J<" W4Rs9NA} pE@Q
(9`b{ 签发支票,开立支票to draw a cheque||to issue a cheque
+:pjQ1LsJ ^d Fdw\ !:t}8 +!Q <gWb 透支支票to overdraw a cheque
M%pxv6?""{ wG6>.`: Qy
Q&x
gS #]<j.Fc` 背书支票to endorse a cheque
W(a31d
4CV
tXi_Y 5xX*68]% .P+om<
~B 请付票款||清付票款to pay a cheque||to honour a cheque
z[Xs=S!]I >Pj ?IE6 <gRv7 ?V[z GhpVi<FL 支票退票to dishonour a cheque
)w_0lm'v{r Gh}sk-Xk= O`1_eK~1< Cfqgu;m 拒付支票to refuse a cheque
Pd9qY
8CP ce-5XqzY@ V`qHNM/t T(zERWo 拒付支票to stop payment of a cheque
5D9I;L{ kaf4GME] $K>'aI;|
DjUif "v 提示要求付款to present for payment
(4=NKtA^G ua[ d
D_ er( B
3<T# 见票即付持票人payable to bearer
T {Q] }@%A@
A{R sc
dU xD+n2:I{ 支付指定人payable to order
vpu20?E>5z |2w,Np- ;zVtJG`
a[d6@! 已过期||无效out of date||stale
>KX
Sb@ ^x(BZolkm uz-O%R- H:byCFN- 请给出票人R/D||refer to drawer
at"-X ?`d L5$r<t< k+
[V%[U pv)
;LjF 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
5%M 'ewu bso l>M[< zMlW)NB' -DD2
文字与数字不一致words and figures differ
46`(u"RP @%Y$@Qb{ 8U}BSM_<2 _Bh-*e2k 支票
^1y (N>W
w5zrEk# 时间已过account closed
pJ)PVo\cV g2Pa-}{ sk*AlSlM *b#00)d
更改处应加盖印章alterations require initials
1N8gH&oF P X/{ K[}5bjh> @BCws) 9w\yWxl
b5WtL+Z 时间已过effects not cleared
#+$pE@u7A Si=zxy T 0'&N?rS 3i1e1Lj1 停止付款payment stopped
"Z xM,kI 5-rG 8 e<F>u#d `-Yo$b;: 支票毁损cheque mutilated
fePt[U)2 +<qmVW^X c*F'x-TH d@-s_gw 汇款||寄钱to remit||to send money
HCj/x<*F ['1JNUX ^\|Hz\"* |S0]qt? 寄票供取款||支票支付to send a cheque for payment
E(t:F^z&D .FV
wZ:d B,rpc\_ x-W6W 寄款人a remitter
lJZ-*"9V }M_Yn0(3 yx v]G6
2@!Ou $W 收款人a remittee
A\Ax5eeL o0SQJ1.a$ c;RB!`9" E<=h6Ha 国外汇票foreign Bill
jGV+ ~a 8Ter]0M& ]*fiLYe9 #s"|8# 国内汇票inland Bill
f+A!w
8E d:|(l^]{r bD*z"e SU.9;I
! 跟单汇票documentary bill
ur*a!U x !)[l; PWErlA:58 y~ubH{O# 空头汇票accommodation bill
~lg1S k2]Q~ $inpiO|s
4i<V^go" 原始汇票original bill
'j
u mn5mdrv3WZ Ojea~Y]Sr }Z^r<-N 改写||换新票据renewed bill
Ndb_| {3V% Z{'.fq2A s#f6qj 即期汇票sight bill||bill on demand
:Ng4?
+@r ry99R|/d1 6LVJ*sjSy #HgXTC …days after date||…days after date…日后付款
[xaglZ9HNo u+U '|6)E ,2*^G;J1
|dP[_nh? …months after date||…months after date…月后付款
:)cn&'l(S G{4~{{tI [1O
s.G2 *ud"?{)Z 见票后…日付款…days after sight||…days sight
C}})dL;( CBj&8#8Z fe,A\W&8 EUVB>%P 见票后…月付款…months after sight||…months sight
P5&mpl1 ^N{Lau OfSy _#aEK x37pj)i/ 同组票据set of bills
\QpH~&QIS \&|zD"* xK
ol ^:c:~F6J 单张汇票sola of exchange||sole of exchange
p-KMELB !;[cm|<