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。
7:?\1a 会计报表statement of account
%AA&n*m A/I\MN| ^.8~}TT-U dV38-IfGkl 往来帐目account current
; >H1A -#9et30 Yft [)id $rcv@-l 现在往来帐||存款额current accout
02t({>` mP
}<{oh`x U MRFTwY Q&r.wV| 销货帐account sales
|Qcz5M90e bpZA%{GS @a@}xgn{ 07:V[@' 共同计算帐项joint account
\f^xlX3&` {f-O~P<Z4 AH&RabH2 <DR|r 未决帐项outstanding account
MZQDFuvDxZ G7" (,L` 5 Ez|N
Q:o Pz0MafF|T 贷方帐项credit account||creditor account
S:j{R^$k Wjl2S+Cc v[ML=pL uOzoE_i 借方帐项debit account||debtor account
cdL]s^z tcXXo&ZS o!+%|V8Y 5Z_C(5)/Y 应付帐||应付未付帐account payable
L$_%T E5rV}>(Y #tu>h hJ`Gu7 应收帐||应收未收帐account receivable
vx(
$o9 Y|r7gy9% /.7RWy` o-H?q! 新交易||新帐new account
aBReIK o tWy.
Gz\ pTq DPU 5xdeuBEY8 未决帐||老帐old account
;G8H'gM07 *`"+J_ MwRLv,&" 7d%x 7!E 现金帐cash account
M#o.O?.` \7b, Mz! $T3_~7N HBe*wk Pd 流水帐running account
+U<YM94? ~
|S0E:*. ~;CNWJtcf( Hh;lT 暂记帐||未定帐suspense account
8_4!Ar>2 i!}k5k*Z }ZVond$y4
4@fv%LOQo 过期帐||延滞帐overdue account||pastdue account
x @q.u3o9 LXX('d Hj
r'C?[ Z qn$ >mG- 杂项帐户sundry account
fdKE1,; <!RkkU&
6 R&(OWF;~, !gW`xVGv 详细帐单||明细表detail account
QG?!XWz Vxap+<m J.h` 0$! %Ve@DF8G 呆帐bad account
bT 42G[x 8WQ#) WeRDaG AVDhgJv 会计项目title of account
nE8z1hBUq L>IP!.J]? nm#23@uZ4K N
5Om~D 会计薄||帐薄account-book
+'gO%^{l 'qT;Eht5 B,%6sa~I >&;J/ME 营业报告书||损益计算表account of budiness||business report
Rw0|q HL"c yxe xK_UkB-$i ")MHP~ ? 借贷细帐||交验帐account rendered
%OgK{h trrNu C <:g"F:k >xo<i8<Miv 明细帐account stated
Cydo~/ 05ClPT\BCr }O~D3z4l0 m
uO. 与…银行开立一户头to open an account with
5r
4~vK H6`k%O* n+sv2Wv: eG(YORkR 与…银行建立交易to keep account with
3G4WKg.^ Vc9Bg2f5 +3.9)w 9~Sa7P 继续记帐to keep account
gBV4IQ j;}-x1R o`Z3}
(v?@evQ 与…有交易to have an account with
f3!Oc kIS )*_ i/_rz.c~3 0o$RvxJ 作成会计帐||有往来帐项to make out an account with
?@@$)2_*u V z 'L O3[G{ &cyB}Gv 清算||清理债务to make up an account
UNb7WN X~VI} dJ KB~[nZs7 #0r^<Yn 清洁帐目||与…停止交易to close ones account with
19GF%+L
, 'Y2$9qy-L [7.Num_L ]g$ky.; 结帐to close an account
I52nQCXi Zex~ $r P
n^:cr| ^n~Kr1}nj 清理未付款to ask an account||to demand an account
a7_Q8iMe
fIpS
P@$< gHp4q!SJ7 Nk-xnTZ" 结清差额to balance the account with
e^q^AP+* ?84f\<" Nt\07*`qCr zZ-/S~l 清算to settle an account||to liquidate an account||to square an account
r|}Pg}O M)K!!Jqh , Zie2I?q bl!pKOY 审查帐目||监查帐目to audit an account
Oi|cTZ@A- ^~l@ _r ]v:,<=S n+=7u[AZi 检查帐目to examine an account
JQ}4{k
-T+YMAFU_ .=}\yYGe )M7yj O! 转入A的帐户to charge the amount to As account
!Usmm8!K oD2! [& ;FwUUKj 1H">Rb30@ 以计帐方式付款to pay on account
+ rB3\R"d nO6UlY <
^;~8:0] 6E_~8oEl 代理某人||为某人on ones account||on account of one
gF9GU5T: F6CuY$0m= V
7~ 9z\lW ]Y$Wv9S6 为自己计算||独立帐目on ones own account
'Sd+CXS D3g5#.$,}> 7C2Xy>d~ #
('R`~ 由某人收益并负风险on ones account and risk||for ones account and risk
'$yy p79QEIbk=
-[>J"l JK{2hr_a 由某人负担for ones account||for account of one
pT+OPOSR )qX.!
&|I L1lDDS# !2B~.!& 按某人指示||列入某人帐户by order and for account of one
xK[[b DZESvIES JUGq\b&m Z{ YuX 列入5月份帐目for May account
qe1>UfY {1UU `d \A!Iln 6U|"d[ 编入某中帐项下to pass to the account of||to place to the account of
}3
~*/30V V=1yg24B< 'YN:cr,V ={h^X0<s9 寄出清算书to send in an account||to send in render an account
i%f
C`@ -{?xl*D c-7Zk!LfD 'q/C: Yo 支票薄cheque book
b+AxTe(" *mn9CVZ(}M ):+^893) /HqD4GDoug 支票陈票人cheque drawer
FbdC3G|oA # NK{]H$fd |tY6+T} RAEN
&M 持票人cheque holder
|Cfo(]>G $WE_aNfja 2,|@a\H ]=|iO~WN 不记名支票cheque to bearer||bearer cheque
`"~ X1; rP6k} /'v!{m Uq%|v 记名支票||认人支票cheque to order
CpgaQG^
^^xzaF RHu,t5, w3>G3=b 到期支票antedated cheque
Vhm^<I-d u91 M-!#-l ]/R>nT 未到期支票postdated cheque
*:l$ud (d
<pxx da8
R.1o (hY^E(D 保付支票certified cheque
eEmLl(Lb m|Z[8Tup zb9vUxN [ Gv(n2r 未获兑现支票,退票returned cheque
M9yqJPS}B 1-! |_<EW1 [h\_yU[P =Y3 d~~ 横线支票crossed cheque
noT}NX% b` 9Zin ~3Z(0gujD Oo\~'I 普通横线general crossing
P}PMRAek uMC0XE|S $- Z/UHT G_5NS<JE"S 特别横线special crossing
@6b;sv1W 8,m: /hyCR___
%N<>3c<8P 空白支票blank cheque
OL&VisJ{75 twTRw:.!f ! }awlv; L\<J|87p? 失效支票,过期支票stale cheque
0ENqK2 g{7?#.7 C2%Yr y qSV
g.<+ 普通支票open cheque
<DdzDbgax
E~Y%x/oX z<<aT ewinG-hX_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
0I.! w?c~be$ Qc
:Sf46O "w{,ndZ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
L\kT9wWK| vf_pEkx*wD ]JHY(
H2| v\COl* 支票换现金||兑现to cash a cheque
jM(!!AjpC h1?.x O$peCv
&sPu3.p 清理票款to clear a cheque
QjUojHz%Z =0mGfTc i0&]Ig|; n%P,"V 保证兑现to certify a cheque
}4I;<%L3` L2y{\<JC" ["?WVXCF8| a<V*
) 填写支票数额to fill up a cheque
l'Z `%}R E@;v|Xc QmB,~x{j> X7"hTD 支票上划线to cross a cheque
t!vlZNc GEf[k OQ -
e"XEot~ "LH
* T 开发支票to make out a cheque
u&Dd9kMz s=|&NlO$ r;aP`MVO< _b 8XF&O 签发支票,开立支票to draw a cheque||to issue a cheque
SjOIln H~"XlP Tn3f5ka' I*)eP|| 透支支票to overdraw a cheque
h!>NS ?X7 ,TxZ:f`" x@>^ c:-f NBZ>xp[U 背书支票to endorse a cheque
-?<L"u UwxrYouv~@ mJ5LRpXN 6hm6h7$F1 请付票款||清付票款to pay a cheque||to honour a cheque
KbV%8nx!! 4.mbW [?`c> <ByDT$E_ 支票退票to dishonour a cheque
=8fZG
t *`V-zD {VE$i2nC8 H}c, P(' 拒付支票to refuse a cheque
DWH)<\? >(HUW^T/9z W(
tXq Iq[,)$
拒付支票to stop payment of a cheque
-0doL^A Q-N.23\1 /`Lki>" ^5~[G%G4 提示要求付款to present for payment
VI`x
fmVOQ 0IM#T=V rzqUI*4% DDhc ^( 见票即付持票人payable to bearer
{#y HL Lsozl<@
r4qFEFV3% 5+O#5
"v_ 支付指定人payable to order
h(G(U_V-Od @*O(dw %tzz3Y $mOK|=tI_ 已过期||无效out of date||stale
SwuadN _n{6/ !<2*B^
;mb
6i_ 请给出票人R/D||refer to drawer
Z
[5HI; <`9:hPp0 ;SVF
"Uo vP'R7r2Yx 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
E%-&!%_>D@ E|Grk . yu %GS)9{T& 文字与数字不一致words and figures differ
MU&5&)m rd1&?X tZXtt=M w sEvJ!$Tt?I 支票
?t}[Wi}7
pp[? k}@ 时间已过account closed
=4MiV] ]3QQ"HLcp 6
<t\KMd Z9aDE@A 更改处应加盖印章alterations require initials
Z?hBn`. W3 8=fyD nhCB])u8l oa1a5+A +-~;?wA
c/2OR#$t 时间已过effects not cleared
a3lo;Cfp Qw5M
\
uR)@v^$FE Hab9~v ] 停止付款payment stopped
G%kXr$?W "3j
0) !P92e1
u%[*;@;9+ 支票毁损cheque mutilated
U.6hLFcE 3.d=1|E "iZ-AG!C puqH%m+u 汇款||寄钱to remit||to send money
WD?V1:>+ ) L{Tn8 "
^eq5?L Iwn@%?7
寄票供取款||支票支付to send a cheque for payment
!s)$_tG Z *ZG5e Mm[%v
t40 O:BP35z_F 寄款人a remitter
*,n7& Ixec]UOS #uXOyiE $z,bA*j9 收款人a remittee
r2H'r
,N i~F Ct4 =0]Mc$Ih YHRI U Yd 国外汇票foreign Bill
462ae`
6l l9L;Tjj g<dCUIbcQ 9H)uTyuNi 国内汇票inland Bill
c3
pt?C /Bwea];^Q Jb$z(?S <NAR'{f 跟单汇票documentary bill
*/+s^{W7 lb6s3b S2s-TpjB< jN<]yhqf 空头汇票accommodation bill
q9!#S bT*4Qd4W x> q3w# B Q.]
)yqX6 原始汇票original bill
^#Y6
E '_&(Iwu aKUr":z .>nd@oU 改写||换新票据renewed bill
z$V8<&q w0I
/ :hr@>Y~r jbGH3 L 即期汇票sight bill||bill on demand
g`6wj|@ =W GJuD
: 6;b 'j\jG W|Tew-H{h_ …days after date||…days after date…日后付款
>>8w(PdTn% Q+Fw =Xw ,qHG1#^ mT>p:G …months after date||…months after date…月后付款
w+Z};C hpyre B W.R'2
R# ri;M7rg`.{ 见票后…日付款…days after sight||…days sight
qR<DQTO< yk)j;i4@ Xda
<TX@- 3# (5Kco 见票后…月付款…months after sight||…months sight
Om"3Q/& 9C 05 7EO&:b