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。
.a*?Pal@@ 会计报表statement of account
yE$PLM U zy
@\ /%T/@y o7) y~ ke 往来帐目account current
7d: ]o> :5t4KcQ iiPVqU% D#g-mqar: 现在往来帐||存款额current accout
>ED;_L*_o Y6jyU1> s6`E.Eevm kuEXNi1l 销货帐account sales
h[
. gX}'b\zxC |a(KVo Ni_H1G 共同计算帐项joint account
Xoe|]@U` / ;`H ) h,{m{Xh 42Z:J 0 未决帐项outstanding account
0,Ds1y^ BlVHP8/b 72<9xNcB!} PUdv1__C 贷方帐项credit account||creditor account
r&u1-%%9[ &;BhL%)} /vQ)$;xf# m06'T2 I 借方帐项debit account||debtor account
a"#t'\ 3lUVDNbZ PQHztS" >q}3#TvP@ 应付帐||应付未付帐account payable
*6s_7{; 2q?/aw ;Z U2VEFm6 y1V}c, 应收帐||应收未收帐account receivable
]iV]7g8: Hv/C40uM- {wSi?;[Gq ;z:Rj}l 新交易||新帐new account
z|g2Q#$-\S r_7%|T8 j+jC
J< dwA"QVp{ 未决帐||老帐old account
t^#1=n
K A c_P^ 579Q&|L. z
g7Q` 现金帐cash account
{cdICWy(F3 xQ9t1b|{e !?,,
ZD 1mFH7A($ 流水帐running account
,:S#gN{U (Jq m9 _/>ktYo: *bK=<{d1P 暂记帐||未定帐suspense account
}?m0bM dDcQSshL w-
).HPe (B#FLoK 过期帐||延滞帐overdue account||pastdue account
lxn/97rA Q& [!+s:2J
0:{W
t KloX.y)q 杂项帐户sundry account
iM .yen_vp |!o C7!+0^ <"Y>|X cS.@02~f" 详细帐单||明细表detail account
U6JD^G=qR, ^#5'` #t !.h{/37] ra~=i|s 呆帐bad account
uQdeKp4( -x?Z2EA! |gkNhxzB 9/"&6, 会计项目title of account
MR
"f) .-$3I|}X= 6*,55,y \3vQXt\dM$ 会计薄||帐薄account-book
q/?*|4I a`Bp^(f} / Xnq0hN aT^
$'_ G 营业报告书||损益计算表account of budiness||business report
DY`0 `T 0+mR
y57 oyVT QMMpB{FZ`o 借贷细帐||交验帐account rendered
+[}y`
-t Bo:epus}\ q}i#XQU 7sVM[lr< 明细帐account stated
wPU5L*/*i :h@V,m Z
Y*xgY*K B1X&O d 与…银行开立一户头to open an account with
}w)}=WmD LR&MhG7 ^Zl[#:EFP 14&| (M 与…银行建立交易to keep account with
&pK0>2 vU *: M8k :U\*4l `n,RC
2yo 继续记帐to keep account
;)ay uS sQ *6JA&zj0B D <~UaHfk QXj #Brp 与…有交易to have an account with
5CnNp?.t^ l_k:O
Z IV~)BW leT N+~
MS3 作成会计帐||有往来帐项to make out an account with
HnPy";{ [fCnq }^I36$\ i:Y5aZc/Ds 清算||清理债务to make up an account
54{E&QvL8o #
2|biTJ g)f& mQ)
RA a1^Qb 清洁帐目||与…停止交易to close ones account with
t=lDN'\P 86LE
)z @nqM#
'xd8rN%T 结帐to close an account
h_-4Q"fb( jNbVp{%/S} a2?@OJ .3)
27Cjw 清理未付款to ask an account||to demand an account
;/NC[:'$D NJJ=ch
(e_<
~+E uPho|hDp 结清差额to balance the account with
o(}%b8 K z,ryY'ua/I N_Ezp68Fp 7.2G}O6$ 清算to settle an account||to liquidate an account||to square an account
,J 2qLH1 _{): w~zi OL_#Uu =LY`K# 审查帐目||监查帐目to audit an account
X<_HQ XR VZU~ZV FD!8o X}G$ON 检查帐目to examine an account
3AENY@*
?@in($67 S~r75] "
&I-T 转入A的帐户to charge the amount to As account
5{W Aw ! R68:=E
4 iN[6}V6Sm Zs|Ga,T 以计帐方式付款to pay on account
YeT{<9p NsS;d^%I ;jx[ + byP< !p* 代理某人||为某人on ones account||on account of one
q%M~gp1 QiA}0q3]0 Qm7];, -Sh&x 为自己计算||独立帐目on ones own account
"N'W~XPG S;t`C~l\ M^OYQf 3 ;" [WOv 由某人收益并负风险on ones account and risk||for ones account and risk
izcjI.3e, 2oc18#iG( zqt%x?l 2 Y9u9;ah 由某人负担for ones account||for account of one
[So1`IA6 y5c\\e o R8'^G0< ,j{tGj_ 按某人指示||列入某人帐户by order and for account of one
uDJ;GD[yc O..{wdZy J9t?;3 a0k;way 列入5月份帐目for May account
%H{;wVjK LRWM}'.s K2Ro0 y:Gn58\o 编入某中帐项下to pass to the account of||to place to the account of
g-! ^kC!a>& }'}n~cA.{ 6DU(KYN 寄出清算书to send in an account||to send in render an account
AB3OG*C9 9D
`K#3} =rZ'!Pa wA7\K~fHV 支票薄cheque book
}8YY8|]LI Wj!+
E{y<r NCT:!& )2l @%?9 支票陈票人cheque drawer
cR!M{U.q u^MRKLn fD
(r/~Vu R|$b\3 持票人cheque holder
}:0ru_F)(4 pl[@U<8aw 6&;GC<].(y CV=qcD 不记名支票cheque to bearer||bearer cheque
.9Cy<z >r\GB#\5 zjow % x'\C'zeF 记名支票||认人支票cheque to order
K/Pw;{} V'>P lb.A
dG0z A
D smQl^
6a 到期支票antedated cheque
.vy@uT, Iw.!*0$ %,~\,+NP e-v| 未到期支票postdated cheque
,W
[J@4. )qMbk7:v\ {irc~||4 Ua:@,}; 保付支票certified cheque
EAXl.Y.
$ Ye$j43b ?ZGsh7<k {PxFG<^U 未获兑现支票,退票returned cheque
ORF:~5[YS` bW!
&n (p12
=EB< uY>M3h#qx 横线支票crossed cheque
FP=27= iSoQ1#MP)2 h/|p`MP\1 U+>M@!= 普通横线general crossing
O<V 4j, Bf#cBI >w7KOVbN3
=&pLlG 特别横线special crossing
JrY*K|YdW E X'PRNB, =$)M-;6 y2jw3R 空白支票blank cheque
YI7M%B9Lj ~AYl eM *5k40?w 2YKa <?_ 失效支票,过期支票stale cheque
kD;pj3o&"2 2yg6hR $fg@g7_: $57b.
+2n 普通支票open cheque
hchG\i v
;}s`P\" p)iEwl}!j ]7K2S{/o{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
DZC@^k \E 8aW El% Kd^.>T-
=HsE:@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
54z.@BJhE ZGR5"el! /<8y> &5R|{',(Y 支票换现金||兑现to cash a cheque
a=j'G]=
D 6y,Q
`a MU 2 `wt so 清理票款to clear a cheque
1]~w?)..' 3rKJ<(-2/ dV'EiNpf }}tbOD)t 保证兑现to certify a cheque
U3V5Jor# \z0HHCn'" S=mqxIo@m |0=UZK7%O 填写支票数额to fill up a cheque
\_8wU'7 w90YlWS# m]AT-]*f @pYEzizP7 支票上划线to cross a cheque
rjK`t_(= ^r&)@R$V [#q>Aq
$11 qiOJ:'@ 开发支票to make out a cheque
?![[la+f `nl n@ ; [rT.k5_ qtZ?
kJ 签发支票,开立支票to draw a cheque||to issue a cheque
]c7X~y vW=L{8zu G7nhUg @GFB{ ;= 透支支票to overdraw a cheque
/!?LBtqy 3@gsKtA&H4 a^p#M rR#Ditn^ 背书支票to endorse a cheque
%A$&9c% ;Nj9,Va(t r!2U#rz ^'V :T Y 请付票款||清付票款to pay a cheque||to honour a cheque
s;Gd`-S
>d Zj_2>A $mn0I69 =+!l8o&o, 支票退票to dishonour a cheque
cQK-Euum :D) (3U5 :dSda,!z {?H5Pw>{%h 拒付支票to refuse a cheque
IFp%Ta m$W>~ lhGJ/By- - -[=eVS.2% 拒付支票to stop payment of a cheque
\EySKQ= PW5]+ |# 3T2]V? }xk(aM_ 提示要求付款to present for payment
}~/b%^ !#c'|
*k J ay" .$18%jH# 见票即付持票人payable to bearer
i41~-?Bc 7 $e 6H|j@ -&5YRfr! P]43FPb 支付指定人payable to order
gc.Lh~ +i&<`ov W,<q!<z\t 5qb93E"C 已过期||无效out of date||stale
LjI`$r.B ]4l2jY 6O7s^d&K l-+=Yk!X 请给出票人R/D||refer to drawer
h1w({<q*ov f+h\RE=BGt ).SJ*Re*^I : {p'U2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
^+_rv ,vR?iNd:q[ ]M7FIDg fMUcVTFe 文字与数字不一致words and figures differ
Lx0nLJ\ {zwH3)|Hn 'ToE Y3 v>8C}d^ 支票
O3} JOv_
W[ l 时间已过account closed
!T{+s
T q[&Kr+)j UM oj9/- V`Cyx^P 更改处应加盖印章alterations require initials
Xz_WFLq4 Bf utmI
LR97FG YOl$sgg} ,;$OaJFT
F]a
oTy 时间已过effects not cleared
J9Ao*IW~ x-BU$bx5 o(*\MTt? @Zt~b'n 停止付款payment stopped
Q{l,4P \SWTP1 nip6|dN )?F&`+ 支票毁损cheque mutilated
{^N,=m\ UA>=#
$ -?Cr&!*B \|HEe{nA 汇款||寄钱to remit||to send money
uo#1^`P a-{|/
n% ?qgQ)#6 i,6OMB
$ 寄票供取款||支票支付to send a cheque for payment
J @Hg7Faz cQ8[XNa (95|DCL
3\7MeG`tl 寄款人a remitter
g
)Lf^ Q:-T'xk@ m
TZ/C#ir( L&p R# 收款人a remittee
y )QLR<wf :zY4phR &6eo;8
`U Rb6BY-/J 国外汇票foreign Bill
={g)[:(C. 4^F[Gp? }y(t')= 9 w!F>fcm 国内汇票inland Bill
n7[nl43 %7#<K\]) GA^hev +_5*4>MC 跟单汇票documentary bill
6,>$Jzs)5E Hjm> I'9 ^ZwZze:2 thjr1y.e 空头汇票accommodation bill
Z&
_kq| [D"6& uo"<}>iJ ]
K$YtM^ 原始汇票original bill
&Hoc`u m#_BF#
IWv 9!lW Z@bgJL83 改写||换新票据renewed bill
Zxebv#4 ynIe4b `<7\Zl ..N6]u 即期汇票sight bill||bill on demand
x3+
-wv wHLQfrl0 |AYii-g +Mo4g2W …days after date||…days after date…日后付款
F2N"aQ& 'O<b'}-A 25X|N=} ,/f\ …months after date||…months after date…月后付款
+~8Lc'0aA <Lb LMV %1?t)Bg X=QX9Ux?^ 见票后…日付款…days after sight||…days sight
hek+zloB+ ufXWK3~\ l2F#^=tp pDS[ecx 见票后…月付款…months after sight||…months sight
"f91Y
X_) ^/n1hg Ao K9=F} MCE@EFD`\ 同组票据set of bills
}&0LoW/ %]P{)*y-
? a%%7Ew ? LUQ.=:mBR 单张汇票sola of exchange||sole of exchange
+SFFwjI R27'00(Z0 dz^HN`AlzC ZF>:m> 远期汇票usance bill||bill at usance
9PB%v.t5y m` 1dB%;? A$2
;Bf byM%D$R 长期汇票long bill
^G!cv /\1'.GR =%U&$d|@G ;h
Q[- 短期汇票short bill
tA1?8`bQ "Q@m7j)( u!X~!h-6~ J!Z6$VERy 逾期汇票overdue bill
<X*oW ". T@1;Nbz] 6 IvAs-%W K~:SLCv
E% 宽限日期days of grace
%bw+>:Tr Kw-<