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。
uF
D 会计报表statement of account
S1i~r+jf ,x[~|J! `w"ooK %wJ?+D/ 往来帐目account current
)fke;Y0 O;(n[k yOk]RB<'r PnI_W84z 现在往来帐||存款额current accout
Qgo|\= _2}/rwVg 5F 8'f) 0o
8V8 : 销货帐account sales
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&dh< > IZ$ .- 3X`N~_+ 共同计算帐项joint account
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0c ORIXcj] j4(f1 ^|cax|> 未决帐项outstanding account
5^2P\y(? PiNf;b^9 S<w?,Z RAxp2uif 贷方帐项credit account||creditor account
"3Ckc"G@ ofCN[u FJ|JXH* Fe
ZGPxc~ 借方帐项debit account||debtor account
aq^OzKP? &&sm7F% <7MxI@\ !~}@Eoii4 应付帐||应付未付帐account payable
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AIM<mU j3'SM#X m{rsj
dnA 应收帐||应收未收帐account receivable
2t#[$2mg\0 wJWofFz ,Q+.kAh !G M{XBmDfN 新交易||新帐new account
R, UYwI (S63:q&g D.w6/DxaXa )JR&
未决帐||老帐old account
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" &f/"ir[8i 现金帐cash account
Mg\8m-L^ vyruUYFWe L\t?^u =n_>7@9l 流水帐running account
AaDMX, wG&rkg";# )H*BTfmt 7@ !3.u1B
暂记帐||未定帐suspense account
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E+gL/7 <*HsJwr)u W!b'nRkq tAS[T9B 过期帐||延滞帐overdue account||pastdue account
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ttI ?#/~BZR! )JA^FQ5N P
ED5>90 杂项帐户sundry account
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Va^ ~PedR=Y0n 详细帐单||明细表detail account
eY'RDQa ?p &Xf>K 0$.;EGP Zy^ wS1io 呆帐bad account
VJ-To} iY3TB|tMt E-HK=D&W/ 1 o\COnt 会计项目title of account
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_ *XluVochrb SM[VHNr,- o65I(` 会计薄||帐薄account-book
gq&jNj7V '17V7A/t KzLkT7,y+ l +#FoN 营业报告书||损益计算表account of budiness||business report
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li%A?_/m<& C&RZdh,$ wRe2sjM 借贷细帐||交验帐account rendered
:2AlvjvjZ LTnbBh*mc @eN,m {b |:Lk lpdYe 明细帐account stated
G$6mtw6[M *~8g:;u T)Pr%kF
<y,c.\c! 与…银行开立一户头to open an account with
} v3w- iq3TP5%i kQO5sX$; saVX2j6Y 与…银行建立交易to keep account with
Q`z2SYz> Vu Ey`c dRXrI :hDv^D?3 继续记帐to keep account
rnM C[ :VlMszy}B3 9K=K,6
b G3.\x_;k 与…有交易to have an account with
K,@} 'N \};
4rm}V ^ARkjYt km6O3>p5r 作成会计帐||有往来帐项to make out an account with
nSq$,tk( ]t_ Wl1*| d"}lh:L9 MN_1^T5 清算||清理债务to make up an account
5YQJNP !1`f84d
<(BIWm* *):s**BJ$ 清洁帐目||与…停止交易to close ones account with
8n/[oDc] +Q+!# /D;cm 'F7UnkKO| 结帐to close an account
-z>m]YDH DU:+D}vl o>yo9n%t Fhs/<w- 清理未付款to ask an account||to demand an account
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^W 结清差额to balance the account with
'o1lJ?~kH *)Pb-c >UV?nXP} F& ['w-n% 清算to settle an account||to liquidate an account||to square an account
uo7[T*<Q Q8NrbMrl G:Nwi=vN cxnEcX\ 审查帐目||监查帐目to audit an account
j]6YLM@5$ KZ|p_{0& @EUvx &[$t%:` 检查帐目to examine an account
6' 9zpe@` AnQUdU p}q]GJ Bx0=D:j 转入A的帐户to charge the amount to As account
n/+G^:~_ >%85S >e \Z625jt FUZ`ST+OL 以计帐方式付款to pay on account
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F 代理某人||为某人on ones account||on account of one
29f4[V X T$tO[QR/ !FeNx*31i l!%V&HJV 为自己计算||独立帐目on ones own account
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0X r1.OLn?C 'PdUSv|lH r&nEM6 由某人收益并负风险on ones account and risk||for ones account and risk
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u{|^5%) 由某人负担for ones account||for account of one
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e' PAv<J<d u7bji>j 按某人指示||列入某人帐户by order and for account of one
'BNZUuUl ~{[,0,lWU l"9$lF} iL3k8:x 列入5月份帐目for May account
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QhT yz_xWx#9 P^'}3*8S 编入某中帐项下to pass to the account of||to place to the account of
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vPx#TXY=b} cDh\$7'b 寄出清算书to send in an account||to send in render an account
D~@lpcI L$= a,$ hr/|Fn+kA /4,U@s)"/ 支票薄cheque book
da5fKK/s 2G}@s.iE .
"`f~s\G l7uEUMV 支票陈票人cheque drawer
eLk:">kj nLBi}T <"!'>ZUt 42 0cbD3a 持票人cheque holder
UUxP4 RH&}'4JE: Ms=11C xO;Qr.3PX 不记名支票cheque to bearer||bearer cheque
~JohcU}d a>Xq :6}cczQE|O bs_
rw+ 记名支票||认人支票cheque to order
}r:8w*47 [I%'\CI; Q&?B^[N*Q &Y$)s<u8. 到期支票antedated cheque
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Bdxu H]>7IhJ +!<{80w 未到期支票postdated cheque
[N1[khY` 3H,>[&d M,bcTa8 <W88;d33r= 保付支票certified cheque
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未获兑现支票,退票returned cheque
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/c:ql |sV@j_TX ((tWgSZ3 f9J]-#I if 横线支票crossed cheque
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2i\S9X RX\@fmK& Z n]e2 ,\E5et4 普通横线general crossing
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pH QlWkK.<Z3_ o@:u:n+. K@;
ls 特别横线special crossing
f{f|frs }7/Ob)O *Y- rEF > |NaEXzo|qY 空白支票blank cheque
S3_QOL Fj0h-7L Xc7Qu?} w0$l3^}z 失效支票,过期支票stale cheque
Lcy>!3q3~ e+P|PW CiC@Z,ud` 'C\knQ 普通支票open cheque
bL18G(5 J|[`8 *8 QzA/HP a h*?/[XY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
sK`pV8&xq *saO~.-;4 O,!4
W\s [:C!g#o 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
t&Z:G<; Vr%!rQ <=7^D 6d|%8.q1 支票换现金||兑现to cash a cheque
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;\I 0P6< 4 @ei:/~y3 `(?x@Y>.Ht 清理票款to clear a cheque
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J0"<}" ;l'kPUv([ p3(&9~s 保证兑现to certify a cheque
a]|k w4 KmlpB `jB2' ;yK:.Vg 填写支票数额to fill up a cheque
j=,]b6( dsJHhsu6 bAqaf#}e rC!~4xj- 支票上划线to cross a cheque
DV!) n 6 &-1;3+#w u6(>?r- $I-i=:}g 开发支票to make out a cheque
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7 签发支票,开立支票to draw a cheque||to issue a cheque
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@Z# 透支支票to overdraw a cheque
+k4SN mMEa*9P &u/T,jy` enGjom 背书支票to endorse a cheque
i@M^9|Gh tgbr/eCoU 9
6'{ES9D cQMb+ Q2Yw 请付票款||清付票款to pay a cheque||to honour a cheque
7!E?(3$#" ]}&f<X *!*J5/b 4W''j[Y/ 支票退票to dishonour a cheque
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L)o7~M E5<}7Pt 拒付支票to refuse a cheque
d?/?VooU S:En9E ^^I3%6UY *XK9-%3 拒付支票to stop payment of a cheque
kG7q4jFwP 3:h9cO/9 a!>yX
ex bstc|8< 提示要求付款to present for payment
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YxPk) ;_lEu" - 见票即付持票人payable to bearer
+)Pv6Zog[ /i]!=~\qFs ,rp-`E5ap *kXSl73 k 支付指定人payable to order
d4#Q<!r >k?/'R btK| U .
f V-puE 已过期||无效out of date||stale
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I& U 2>3gC_^go ''Y}Q" 3 G?^/nB 请给出票人R/D||refer to drawer
Fs_umy# _G!lQ)1 *JX)q [UVxtM J 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
d))(hk: Hb3+$vJ^ Eg"DiI)7 FBM 73D@` 文字与数字不一致words and figures differ
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) _$me. H V`{YuP 0(|BQ'4~H 支票
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\]U@=w 时间已过account closed
.[hQ#3)W ~EIY(^|py E/<[G? R$&|*0
更改处应加盖印章alterations require initials
!<!sB) \fphM6([RK WYQJ+z5 `~hAXnQK= Z1FO.[FV
"3{xa;c 时间已过effects not cleared
z[DUktZl ,epKt(vl Sq&*K9:z >eg&
i(C+ 停止付款payment stopped
J_s?e#s ei;wT 2B_6un];W )p"37Ct? 支票毁损cheque mutilated
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GA{>=Q_~ p#O#MN* 汇款||寄钱to remit||to send money
.Lo$uKsW$l yUQ;tTI sJX/YGHt xTX\%s| 寄票供取款||支票支付to send a cheque for payment
$"T1W=;j9 tnbaU%;|J -Q;5A;sr2 2](R} 寄款人a remitter
%4 cUa| =? ={b/s31H: *}3e'0` z.eqOPW 收款人a remittee
bvn?wK ?V#%^ 57p m^h"VH,
mwCNfwb: 国外汇票foreign Bill
1j6ZSE/*| *#Hi W) SY["(vP%# WUAjb,eo 国内汇票inland Bill
/^qCJp` A$A7F=x $I-$X? YWM$% 跟单汇票documentary bill
h|dVVCsN g8mVjM\B; VZF/2d84&w Gu~y/CE' 空头汇票accommodation bill
][ :6En} 4XQ v 9M~EH?>+[ `?rPs8+R 原始汇票original bill
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^ly Q5r cPU>A 5|xFY/% 改写||换新票据renewed bill
w@.E}%bwq q NU\XO`H s>~!r.GC d#I'9O0& 即期汇票sight bill||bill on demand
17H_>a\` gnNMuqt {{f%w$r( CBs0>M/ …days after date||…days after date…日后付款
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nq8mz I <|B
h;; _+wou(1y …months after date||…months after date…月后付款
@= 6}w_ "f~S3 ?^!2 +uKlg#wqc %H~q3|z 见票后…日付款…days after sight||…days sight
z>vzXM w@X<</` N+b"LZc -'&MT