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!u*
6W|@ 会计报表statement of account
^n2w
6U0 C95,!q %@&)t?/= O(~Vvoq 往来帐目account current
wwAT@=X*} G2^DukK. #]
GM#. Y@4vQm+ 现在往来帐||存款额current accout
]Cz16e&=2 a
2rv4d= _N:h&uw l46F3C| 销货帐account sales
kxmS k`AJ$\= OWjZ)f/ p_AV3
共同计算帐项joint account
)g --=w3 }6bLukv CbHNb~ \Cs<'(= 未决帐项outstanding account
5VTbW ~ 9;GD4 z )pV
$ 9>#|~P&FE 贷方帐项credit account||creditor account
|i`@!NrFL (Lo2fY5 0l=}v%D r9Z/y*q 借方帐项debit account||debtor account
m%V[&"5%e itF+6wv~ _5T7A><q< oSl>%} 应付帐||应付未付帐account payable
cMl%)j- ' mcJ/9)v %
8L<KJd =vc5, 应收帐||应收未收帐account receivable
<n\.S eC$v0Gtq Du>HF;Fv RF)B4D-W 新交易||新帐new account
Vi#im`@ %&Cl@6 QP B"EW re!8nuBsA 未决帐||老帐old account
%jxuH+L
W\,lII0 c2^7"` a+/|O*># 现金帐cash account
Y*k<NeDyn 9>R|k$` AuTplO0_rE MI(i%$R-A 流水帐running account
8q3TeMYV WQpJd7 $Jm2,Yv :*@|"4 暂记帐||未定帐suspense account
y^=oY
L 1[l>D1F? l,u{:JC l~YNmmv _ 过期帐||延滞帐overdue account||pastdue account
XQOprIJ
U {0e{!v d&bc>Vt UWp8I)p!\O 杂项帐户sundry account
LtztjAm. ennz/' 9Nu#&_2R z8|9WZ: 详细帐单||明细表detail account
WWcm(q= ;CMC`h9, pqN[G=0 q"D
L6 >j 呆帐bad account
<88}+j ,R}KcZG) /Q8A"'Nk +~Lzsh" 会计项目title of account
tgtoK|. 3cO[
t\/up 9!HMQ $D s]\j* 会计薄||帐薄account-book
Kw0V4UF W4*BR_H&* kQd[E-b7 37-y 营业报告书||损益计算表account of budiness||business report
HQ`nq~%&( y/I~x+y u7zB9iQ& }r~l72
` 借贷细帐||交验帐account rendered
7Y|>xx=v
qj"syO WFB|lNf& $ t# ,'M 明细帐account stated
N E2sD 60%~+oHi~ 8N*
-2/P& _K}_h\e. 与…银行开立一户头to open an account with
vDeG20.?Z 8+|V!q
tD7C7m "8iiRzt# 与…银行建立交易to keep account with
a]Da`$T W/r?0E
ICCCCG*[ PtQ# 继续记帐to keep account
_Kl{50}] EXW
6yXLV , HI%Xn
aQ&8fteFR 与…有交易to have an account with
Pv %vx U }Q r0T $F@L$&~ e|5B1
rMM 作成会计帐||有往来帐项to make out an account with
`-K)K< a.}:d30
MZMS?}.2 E}b>7L&w 清算||清理债务to make up an account
95?5=TF K~y9zF{ E0)mI)RW. Z_V&IQo-7 清洁帐目||与…停止交易to close ones account with
QV'3O| Y6<0% sx( l ^W[B[Y<k 结帐to close an account
+ersP@G )_Xxk_
8~s-t :S99}pgY 清理未付款to ask an account||to demand an account
W:{PBb"x8 )>/j&>% 3
!> L? Sp`fh7d.( 结清差额to balance the account with
x U13fl ^=izqh5S [Z5}2gB& zN)|g 清算to settle an account||to liquidate an account||to square an account
APQQ:'>N4~ U8WHE=Kk\h cEdz;kbUM :L [YmZ 审查帐目||监查帐目to audit an account
q]iKz%|Z/ iUxDEt[t* lN)Y #zSi/r/=1 检查帐目to examine an account
*3F /Ft5 fVA=<: ~aqT~TL_ qrM{b= 转入A的帐户to charge the amount to As account
5}X<(q(
D?\" c_-" Qo *fQ?A|l!x 以计帐方式付款to pay on account
p-Rm,xyL% 0$f_or9T 6cQeL$,SQ 2sd ) w 代理某人||为某人on ones account||on account of one
J I+KS Y>78h2AU `uNvFlP yd0=h7s 为自己计算||独立帐目on ones own account
,Ou1!`6?t U+9-li ]uStn [U%ym{be^ 由某人收益并负风险on ones account and risk||for ones account and risk
oRT QLF,/" Wk\mgGn+ |c06ix;). 由某人负担for ones account||for account of one
{.aK{
V )tN?: l "q9~C }sTH.% 按某人指示||列入某人帐户by order and for account of one
V5e \% Q*09E pIZLGsu[ HsjELbH 列入5月份帐目for May account
B91S
h` PS_3Oq) F.~n
2d5}`
>
编入某中帐项下to pass to the account of||to place to the account of
(aDb^(]> pW*{Mx xecie
C #Dj"W8'zh 寄出清算书to send in an account||to send in render an account
+ AcKB82 q:`77 T@K7DkP@ 45Nv_4s 支票薄cheque book
*<`7|BH 3 Z-^uM`],G X[GIOPDx ^ [X|As2 支票陈票人cheque drawer
ou<S)_|Iu
RL7C
YB 38V $ <w 9]]!8_0=r 持票人cheque holder
hw&ke$Fg# b{~fVil$y HpB!a,R6B 88 Fb1!a5Z 不记名支票cheque to bearer||bearer cheque
2gQY8h8 Nk lz_] eVqM=%
Q o|z
+!, 记名支票||认人支票cheque to order
tx^92R2/
0OleO
9Ua y;,=ajrF MxM](ew~7 到期支票antedated cheque
8yHq7= m.1LxM$8 ;Ri 3#*a= g8%MOhg 未到期支票postdated cheque
G*kE~s9R
SL[rn<x| /HB+ami, tP}Xhn` 保付支票certified cheque
P_,v5Qx"- R<0Fy =z ry$tK
"v/ fC=fJZU7$ 未获兑现支票,退票returned cheque
x1|Da$2 ShC_hi
l\K% 5Z*
b(
R 横线支票crossed cheque
Of1IdE6~ B1|?RfCe $
a`J(I !a' K & 普通横线general crossing
v57N^DR{ oUl=l}qnD .i
MnWW "V: 特别横线special crossing
wY' "ab XxmJP5 m,\i 6{5q@9F 空白支票blank cheque
N YCj; ,V %GM>u2baw "4'kb '
be P 失效支票,过期支票stale cheque
6kP7 4uFIpS|rq ?g5iok { J2r
vJ2l=t 普通支票open cheque
_GE=kw;: ?lF mXZy` 0LS-i% 0 q_-ma_F#s 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
J
cP~-cp Kp8fh-4_ AnRlH 3.(.
*> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
g+e:@@ug wHA/b.jH h8em\<; 1Wv{xML" 支票换现金||兑现to cash a cheque
=.DTR
5(_h 3voW g4Y) Bz ])eOa% 清理票款to clear a cheque
<'
W=]IAV >H$;Z$o*( +-U@0&Y3M w-r_H!- 保证兑现to certify a cheque
=D{B}=D\IM 8Bj4_!g kzMa+(fu 4 ^4d9?c 填写支票数额to fill up a cheque
7LG+$LEz mU50pM~/i `Uv)Sf{ 4ffU;6~l' 支票上划线to cross a cheque
Vz'HM$ &2Q*1YXj h!v/s=8c vmvFBzLR 开发支票to make out a cheque
V>B'+b+< n3'dLJH| 6p#g0t -/zp&*0gcx 签发支票,开立支票to draw a cheque||to issue a cheque
R+d<
fe 8-ZUS|7B TMqY4;UeL RE
9nU%! 透支支票to overdraw a cheque
&-=K:;x kffZElV 6%E~p0)i% alc] 背书支票to endorse a cheque
p!}ZdX[u N};t<Xev zi
}(^~Fe zFywC-my@ 请付票款||清付票款to pay a cheque||to honour a cheque
7D *
MEe,4 VRtO; F &Xv1[nByU 支票退票to dishonour a cheque
Y87XLvig} PS$k >_=t b~*i91)\ qi&D+~Gv! 拒付支票to refuse a cheque
S7CV
w,2 h8jB=e, H ` 5#hjLe %l]Rh/VPn? 拒付支票to stop payment of a cheque
r1;e 0\?` +;dXDZ2 :Jk33 N4y0 \Tyf *:_F> 提示要求付款to present for payment
c" +zgP NF mc>0- @cIgxp C U$)QH{ 见票即付持票人payable to bearer
&{ ZSE^ #uKWuGz] (ii(yz| U-g9C. 支付指定人payable to order
qp&4 1 W$'0Dc B?3juyB`-- I+"
lrU 已过期||无效out of date||stale
I+",b4 |1Hc& ,9\Sn
n 1"YpO"Rh 请给出票人R/D||refer to drawer
|` "? /H)Br~ l qjAh6Q/E` DsGI/c 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
C
) ?uE' #wjH4DT f-D>3qSS #\ #3r 文字与数字不一致words and figures differ
8W -@N [!~}S ah+j!e .6m_>Y6 支票
vq>l>as9O
uR_F,Mp?%u 时间已过account closed
[l*;E
f, Qqq
<e Pl78fs"L@ LT_iS^&1 更改处应加盖印章alterations require initials
55m<XC 8r^ ~0nm %K1")s j?-R]^-5 y@;%Uv&
Js{=i>D 时间已过effects not cleared
mCdgKr|n "U8S81' ; )llt
G af'@h: 停止付款payment stopped
m@\ZHbq C-w5KW |=5/Rax^ Z 0*%Rq 支票毁损cheque mutilated
>qh?L#Fk ; LMWNy4 /S~m)$vu 3n48 %5 汇款||寄钱to remit||to send money
:(p)1=I KDTDJ8 PJ
q yvbD K5k?H
寄票供取款||支票支付to send a cheque for payment
2"&)
W dm f*fE}; dR
+1aY; j *3}1L4P 寄款人a remitter
op @iGC+ 'jjb[{g^}} DWm SC}{. >]?H`>4( 收款人a remittee
*e/K:k XvKFPr0~ s'u(B]E }V
`mp 国外汇票foreign Bill
]'h; {;ug 6rX_-Mm6w DtF}QvA TH?9< C-C
国内汇票inland Bill
r;gP}H ? L
CSeOR `78V
%\ bx}fj#J]En 跟单汇票documentary bill
~?U*6P)o I1"MPx{ Vrp[r *V@E yL1CZ_ 空头汇票accommodation bill
~cqryr9
@i%YNI5* G>z,#Xt (^n*Am;zlH 原始汇票original bill
]Pc^#=(R0 d,cN( nII^mg~
HeA{3s 改写||换新票据renewed bill
:c]`D> {9 PR()
_ ]axh*J3
`i RBGX_v? 即期汇票sight bill||bill on demand
HY}j!X r\M9_s8 L%cVykWY" Vpp&