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。
6bhb_U'f 会计报表statement of account
CYgokS\=, rFpYlMct Cj-&L
< =<3HOOC 往来帐目account current
8IRKCuV
X"+p=PGZK '~K]=JP 8Iw)]}T' 现在往来帐||存款额current accout
].kj-,5>f "WQ6[;&V 452kE@=49 I V#8W 销货帐account sales
3kC|y[.& >fI\f <ez QJ;dw8 #<b\B qYG 共同计算帐项joint account
$M,<=.oT I<D7Jj $&Vba@v ^C~Ryw7 未决帐项outstanding account
ygIn6.p 3=sBe HL mI,lW|/l, RVttk )Ny 贷方帐项credit account||creditor account
ajk}&`Wj" hZ*vk By8SRWs o/o6|[=3 借方帐项debit account||debtor account
\^"Vqx c.Sd~k:3 (FApkvy VtI`Qcjc 应付帐||应付未付帐account payable
?#
FYF\P {:!>Y1w> XH~(=^/_ ">.k 6Q 应收帐||应收未收帐account receivable
{24>&<p %6uZb sa
L}rZ1wV6 A(E}2iP9= 新交易||新帐new account
AJEbiP -_t4A * &Jj|+P-lY ,H+Y1N4W( 未决帐||老帐old account
}WIkNG4{Z _-y1>{]H U~?VN!<x[ lL:!d.{ 现金帐cash account
Itr4Pr
'[liZCg Gh=I2GSo _xCYh|DlQ| 流水帐running account
~M^[
[%bGs1U mW'3yM V9$T=[ 暂记帐||未定帐suspense account
"NA<^2W@J wW*7 \;~Nj# o{#aF=`
{ 过期帐||延滞帐overdue account||pastdue account
@ !su7 "JSIn"/ n46!H0mJ v%cCJ SO# 杂项帐户sundry account
bI:W4y>I= ;&6
{c
%p 63l&
ihj 详细帐单||明细表detail account
<{k{Coy (+(@P*c1 J";N^OR{A% RR[zvH} E 呆帐bad account
D#1R$4M= C3W4:kbau @!dIa1Q" Oe\(=R 会计项目title of account
4xg)e`
*U gyA
J#N| :5&D6 <(>t"< 会计薄||帐薄account-book
Wx]Xa]- g?"QahHG _*e_?]G- /J-'[Mc'D[ 营业报告书||损益计算表account of budiness||business report
gQ0,KYmI3_ k/{WlLN
:2nsi4 %f
&Y= 借贷细帐||交验帐account rendered
2
G_KTYJ .kU^)H"l \B~g5}= i,ZEUdd*_ 明细帐account stated
^wBlQmW7J iS+"Jsz F|>
3gW V4jMx[ 与…银行开立一户头to open an account with
bC:sd2s _2G _Io @;OsHudd !0?o3,of- 与…银行建立交易to keep account with
rmA?Xlh\ 03 gbcNo ?&wrz &,G2<2_ b 继续记帐to keep account
JS ^Cc j
H2)8~P &Iy5@8 Jfr'OD2$ % 与…有交易to have an account with
}p6]az3 })^eaLBR4 %]I#]jR 4Pc-A 作成会计帐||有往来帐项to make out an account with
Ygk_gBRiC 13F]7l-# N
5Om~D +'gO%^{l 清算||清理债务to make up an account
'qT;Eht5 r2\%/9uO >&;J/ME 36OQHv;& 清洁帐目||与…停止交易to close ones account with
!Q|a R 7<]&pSt= 95#]6*#[4! K_L7a>Fr 结帐to close an account
%HpPTjAW |
CFG<] dj(&"P 3>VL>;75[ 清理未付款to ask an account||to demand an account
ek<B= F
sG#O s ?aTH< 3Ed 结清差额to balance the account with
K
Ha,6X .B~yI3D`M r~T!$T
b h?dSn:Y\? 清算to settle an account||to liquidate an account||to square an account
MV$E_@pg agwbjkU/ S\N l|U[ s:6K
'* 审查帐目||监查帐目to audit an account
aMe&4Q xL_
QTj g
D)M7`4 DI8I'c-P 检查帐目to examine an account
I>.pkf<V ?@@$)2_*u #g$I>\O< c
`3`}&g# 转入A的帐户to charge the amount to As account
k0j4P^d
;/
+<
N HqV55o5f' C
{*? 以计帐方式付款to pay on account
*3Lo[GE> <$?#P#A XHJdynt/
5:gpynE| 代理某人||为某人on ones account||on account of one
hd'QMr[; E!}'cxb^ P
n^:cr| 6,LE_ -G5 为自己计算||独立帐目on ones own account
31^/9lb
K3:z5j.X yx?oxDJg [K
#$W 由某人收益并负风险on ones account and risk||for ones account and risk
`/m]K~~ C&0f8PnD pSQ2wjps
RvA "ug.* 由某人负担for ones account||for account of one
("=q-6$G W!ug^2" Yl au X n0HJ^"_ 按某人指示||列入某人帐户by order and for account of one
Yf[Cmn A
,0}bFK ).,twf58 !8|r$mN8 列入5月份帐目for May account
$Xo_8SX, )M7yj O! *fi`DiO Q3+%8zZI 编入某中帐项下to pass to the account of||to place to the account of
.mrv"k\< $ H@
@)Vb?|3 hH>a{7V 寄出清算书to send in an account||to send in render an account
}L Q%% ]{i0?c =4x6v< `@\FpV[|P 支票薄cheque book
3?aM\z; fMf; &/' O?HWl h;E.y
支票陈票人cheque drawer
&VU^d3gv~ /C`AA/@ A-vYy1,' nY;Sk#9 持票人cheque holder
~,F]~|U7l KpG'E
e 0$m<5 C4X3;l Z%S 不记名支票cheque to bearer||bearer cheque
%eHr^j~w$ l8M}82_ 3k_\xQ N>L)2WKFT 记名支票||认人支票cheque to order
QN#Lbsd Pj56,qd>s xZq, kP^ &> .QDO 到期支票antedated cheque
]_s;olKNI ZrP
8
/> "9c!p n~>b
}DY 未到期支票postdated cheque
CO
ZfR~} _{LmJ?! PCDvEbpG !:vQg+S 保付支票certified cheque
\l[AD-CZPh ,{"K^ Lo[;{A$u @!x7jPr 未获兑现支票,退票returned cheque
YuoErP=P $y<`Jy]+)~ fe6Op =fy.'+ 横线支票crossed cheque
{9@E[bWp# .aK=
z) l) KN5V N1n\tA? 普通横线general crossing
&8%^o9sH i7\>uni )zP"Uuu P4MP`A 特别横线special crossing
guy!/zQ>A T sJ71 0icB2Jm:D} Z
+<Y.*6 空白支票blank cheque
b?9'-hK< 8,CL>*A {qry2ZT5 S[rfcL" 失效支票,过期支票stale cheque
O1]XoUH< Gv(n2r M9yqJPS}B Z\?!
&& 普通支票open cheque
dt>!=<|k \ItAc2,Fl cja-MljD h/l?,7KHI 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Y7yzM1?t m)<N:| /z(
s1G. 3'`X_C|d53 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
JDMsco+j5 7aNoqS+ 9l7 youZ] Qnp.Na[JV 支票换现金||兑现to cash a cheque
ui^v.YCMI iB'g7&,L jRdW=/q+( "w{,ndZ 清理票款to clear a cheque
L\kT9wWK| h6Hop mWVx DZ;2aH ![_GA)7 保证兑现to certify a cheque
n<sA?T -_Iuvw a% 82I::t
Hkj|
e6 填写支票数额to fill up a cheque
:&D$Q
4 i0&]Ig|; n%P,"V }4I;<%L3` 支票上划线to cross a cheque
L2y{\<JC" ,%]s:vk[u #9hSo v]KI=!Gs 开发支票to make out a cheque
2HvzMo-4 CW#$% 2$QuR~ N6-bUM6%I 签发支票,开立支票to draw a cheque||to issue a cheque
_:;j)J0 p/uOCQ|1l 5'O.l$)y jLf8 7 透支支票to overdraw a cheque
k+&
1?] !HHbd|B_ JYWc3o6 wZUR 背书支票to endorse a cheque
=E%<"
FB QJ-?67_i (wsvj61 FwGMrJW 请付票款||清付票款to pay a cheque||to honour a cheque
[Z?vC A&fh0E (t
cYEe`?* 6<
A3H$3b 支票退票to dishonour a cheque
_`Sz}Yk ,o j\=2 _A/
]m4 :W
nXoL 拒付支票to refuse a cheque
C(*)7|
m IyA8+N
y ?|9$o/Q} D+
**o 拒付支票to stop payment of a cheque
{VE$i2nC8 H}c, P(' gBG.3\[ Swz1RT 提示要求付款to present for payment
!P26$US%P L:F:ZOM6` #8d$%F)) .el_pg 见票即付持票人payable to bearer
KhV;
/>( #0 WO~wL N6<23kYM 0IM#T=V 支付指定人payable to order
rzqUI*4% W}1h~rNy {#y HL !f\6=Z?>3 已过期||无效out of date||stale
3,B[%!3d -Q8pWtt _
?2xIo :+,qvu!M7 请给出票人R/D||refer to drawer
P5P<-T{-c *WgP+"h jr:LLn#} kB]|4CG{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f i!wrvO
Z{n7z$s* Q\:'gx8` Ve8`5
文字与数字不一致words and figures differ
{UYqRfgbZ 3r{'@Y
=)Y (<.1o_Q-LU UrxgKTry 支票
cY>;( x@
O'-lBf+< 时间已过account closed
_bks*.9}3b pp[? k}@ ^J~
}KOH D\V}Eo';6 更改处应加盖印章alterations require initials
T+4Musu{V &:jE+l nhCB])u8l J= |[G' w-CuO4P
a3lo;Cfp 时间已过effects not cleared
XLbrE|0A?
` ?6m0|\@ G%kXr$?W *}w.xt 停止付款payment stopped
^LC5orO d)o<R;F -GKelz?h> "a"[B' 支票毁损cheque mutilated
E>6zwp *,-YWx4 w pCS]2 mc$c!Ax* 汇款||寄钱to remit||to send money
oC[wYUDg m#;:%.Rm uN\9cQ 9wb$_j]F`# 寄票供取款||支票支付to send a cheque for payment
Ixec]UOS #uXOyiE $z,bA*j9 |XH3$;=*h 寄款人a remitter
MK[spV \qTn"1bQ -=sxbs.aA s{:
Mu~v 收款人a remittee
R\Q%_~1 ckP3[@Su { ~!nd'{{9 .N+xpxdG, 国外汇票foreign Bill
`Ys })Pl h?1pGz)[C vaxg^n|v9 8
[."%rzN 国内汇票inland Bill
IIR?@/q BxT~1SBFq IGqmH=- %8{_;-f 跟单汇票documentary bill
&4%J35~ 7lj-Z~1 GB+d0 S4 6b8Klrar! 空头汇票accommodation bill
^+wz
m2i D8 #q.OR] =!
c+|X` 0* "j:V 原始汇票original bill
0l6djN A_fU
7'B G7202(w
< [;2:
lbPx 改写||换新票据renewed bill
#~f+F0#%? $^XPk#$m ppD~xg] U`Ag|
R 即期汇票sight bill||bill on demand
zn x_p/V e ^qnUjMy "$'~=' [ (j I|F-i …days after date||…days after date…日后付款
Tz-cN prs<ZxbQb (KMobIP^ Om"3Q/& …months after date||…months after date…月后付款
9C 05 7EO&:b