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。
2
DNzC7}e 会计报表statement of account
`] dx% ) GT?Wd ~9>[ U%D \oZUG 往来帐目account current
Hn'2'Vu :@807OYzy k2,oyUT=S Dqcu$V] 现在往来帐||存款额current accout
] GPz>k [ BC%$Sj 7(+ZfY~w" O.8m%ZjD 销货帐account sales
vz_g2.7l\ WuQ<AS= s{EX ; H5MAN,` 共同计算帐项joint account
3V!&y/c< F0^~YYRJV =4\~M"[p 7Mg7B 未决帐项outstanding account
fy-Z{ 'oeg[ Vwg|? sG_ F?AfB[PM 贷方帐项credit account||creditor account
-oT+;2\2 nVA'O tnbs]6 <>/MKMq! 借方帐项debit account||debtor account
]~eWr2uG? tZ24}~da ~g6[ [ ={vtfgxl 应付帐||应付未付帐account payable
W$&Ets8zo uB"m!dL 3Ty{8oUs^
_q}%!#4 应收帐||应收未收帐account receivable
y:zT1I@> eZkz 1j~ YHtI% w3UJw 新交易||新帐new account
*K)53QKlE Nmq5Tv ,/U9v~ W/X;|m` 未决帐||老帐old account
z`7C)p: 9f[[%80 pg`;)@ KTJ$#1q 现金帐cash account
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pfI KA2B3\ e(N <Mf [cs8/Q8+ 流水帐running account
D4-U[l+K> j2n@8sCSO $X]v;B)J| dAt[i\S 暂记帐||未定帐suspense account
SkUP9 bG?[":k \./2Qc, .H.v c_/ 过期帐||延滞帐overdue account||pastdue account
bJ}+<## Lj,%pz J >GRuS\B )j*qGsOg 杂项帐户sundry account
0~+k e:R[ ,"ZlY}!Gn DR=1';63 详细帐单||明细表detail account
@SXgaWr SQx):L)P6 J n/=v\K@ C(hg"_W ou 呆帐bad account
5}ah% LOzKpvGl u>#'Y+7 `6su_8Hno 会计项目title of account
B\yid@e ]Hq%Q~cE ^u{$$.& Vo[4\h#$ 会计薄||帐薄account-book
hI0l2OE /.bwwj_; (""&$BJQ| |n8^Xsx4w 营业报告书||损益计算表account of budiness||business report
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Zp&pO =j-{Mxb3 借贷细帐||交验帐account rendered
Pipif. 9"TPDU7" 7
pV3#fQ 3@*8\ 明细帐account stated
AsOI`@FV /2 (F |EunDb[Y f{0PLFj 与…银行开立一户头to open an account with
>b0}X)Z+U D@e:Fu1\R lx SGvvP4 e!#:h4I 与…银行建立交易to keep account with
Sj\8$QIXC O#g31?TO xp=
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J^! 继续记帐to keep account
! WNr09` u- ,=C/iU sy;~(rpg V.qB3V$ 与…有交易to have an account with
``{xm1GK '0+-Hit? hz!.|U@,{< /KkUCq2A 作成会计帐||有往来帐项to make out an account with
K7|BXGL8r8 c;VW>&,B _
._'\ t5S S] 清算||清理债务to make up an account
w5p+Yx=q bTJ7RqL umY4tNe]$ s&4Y+dk93 清洁帐目||与…停止交易to close ones account with
kAMt8 'Q# KjY /) N[tv
2 P69S[aqW 结帐to close an account
>Tw|SK+3 MOXDR ~e|~c<!z8@ yA~W|q(/V 清理未付款to ask an account||to demand an account
K:mb$YJ& Y`%:hvy~ o`G@Je_}x >Py=H+d!j 结清差额to balance the account with
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mZ uCx\Bt"VI EI'( 清算to settle an account||to liquidate an account||to square an account
@X:P`?("^ 13Q|p,^R wJ
ip{ .hUndg 审查帐目||监查帐目to audit an account
-
rUn4a _rOKif?5 t68h$u !$P&`n]@ 检查帐目to examine an account
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@wb V@ SBs_rhe 转入A的帐户to charge the amount to As account
kP3'BBd, L9(fa+$+# A~u-Iv(U d
n3sh< 以计帐方式付款to pay on account
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vn7<>k>dx ,*Jm\
u __OD^?qa 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
YLk/16r se2ay_<F+ )Z2HzjE /Ii a >XY 由某人收益并负风险on ones account and risk||for ones account and risk
1 :<f[l eKsc [" 3!ZndWSHV }j;*7x8( 由某人负担for ones account||for account of one
RX3P%xZ BxV
o>r b S[;d5 T*e>_\Tx 按某人指示||列入某人帐户by order and for account of one
:+: vBrJm [oqb@J2 lu2"?y[2 b\&|030+ 列入5月份帐目for May account
[<CIh46S. ;n0VF77>O J0K25w (r78AZ 编入某中帐项下to pass to the account of||to place to the account of
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cI ? K)"lq5nM C{^U^>bU av~dH=&= 寄出清算书to send in an account||to send in render an account
h' #C$i ^FJ.C|l( `_M*2(rt a
nxZ|DE 支票薄cheque book
*c<0cHv* MOp06 ]N<:6+ cVk&Yp;[* 支票陈票人cheque drawer
`q":i>FP2 BTi:Bcv k EdgcdSb7 ! 3&_#VO 持票人cheque holder
*|97 g*G( N!RkV\:X G3r9@2OC x.J%
c[Q8 不记名支票cheque to bearer||bearer cheque
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-9u;aL (rDB|kc^7 L&*/s&>b Dj 0`#~ 记名支票||认人支票cheque to order
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B6| g2Tt q].n1w[ 到期支票antedated cheque
~D[5AXV`^ UM
?{ba9 |gl~wG1@ \:`'!X1*U 未到期支票postdated cheque
lL6bIjf Y bX3_N& +vR$% ?$:;hGO.<~ 保付支票certified cheque
y:\ ^[y IQ C9?R*2L> Ai99:J2k bu&x&
M* 未获兑现支票,退票returned cheque
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.Fdqn?c|+ BPFd'-O) 横线支票crossed cheque
[#}A]1N GQZLOjsop {|{}]B v7;zce/~ 普通横线general crossing
B5-G.Z IB!^dhD!Q !>%U8A A
(:7q4 特别横线special crossing
%D::$,;<< ~S5wfx& s|/m}n $}{u6*u., 空白支票blank cheque
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q0#+k ) gnAM} zvvF9 &) '5_#S 失效支票,过期支票stale cheque
RC[b+J,q aY/msplC ||{V*"+\ [31vx0$_p 普通支票open cheque
Jd].e=]pN t}Z*2=DO buIy+ }~8/a3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
@B<B# R.(cGZS o6H\JCne %?o@YwBo^E 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
cfb8kNn~+ x~7_`=}rO 2u0dn?9\ ~2R3MF.C 支票换现金||兑现to cash a cheque
.JR"|;M} S6.N)7y (-lu#hJ`&r |!0R"lv'u 清理票款to clear a cheque
Yl65|=ne |2yTt*!-r u )'l|Y h6!o,qw" 保证兑现to certify a cheque
4JF8S#8B M6ol/.G
[ B{ i5UhxD Z;/"-.i 填写支票数额to fill up a cheque
mY+.(N7m 7l-`k kg2?I L GJ >vL 支票上划线to cross a cheque
qXHr[C" S #M<d~rK l)PEg PSRV 7e,EI9?. 开发支票to make out a cheque
UX-l`ygl 7=.}484>J L{>XT )^&,[Q=i 签发支票,开立支票to draw a cheque||to issue a cheque
+vxU~WIV& +C~,q{u E6);\SJG} H}}]Gh.T 透支支票to overdraw a cheque
1goK>=-^ ~jd:3ip+! WMB~?
EDhv &hmyfH&S 背书支票to endorse a cheque
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BeJZ buGYHZu Jo1=C.V`Y YW@Ad 请付票款||清付票款to pay a cheque||to honour a cheque
jWb;Xk4 s[:e '#^ axOdGv5 V Iof4?i 支票退票to dishonour a cheque
/easmf] KZn\ iwj OQ<|XdI$ 6MfjB@ 拒付支票to refuse a cheque
I71kFtvcy* YQ>M&lnQ< NQq$0<7.=W pCSR^ua> 拒付支票to stop payment of a cheque
umXa <C\snB mDmy637_ ,HXY|fYr
提示要求付款to present for payment
Lwgk}!KR ya]CxnKR3 ukV1_QeN[ qw[)$icP 见票即付持票人payable to bearer
<J=9,tv< <`EZ^S L; #RK?3?wcr ? 6B
n&qa 支付指定人payable to order
l]whL1N3 ^9eJ)12pK +Io^U lz X0B&: 已过期||无效out of date||stale
yG?,8!/] r8XY"< XGZ1a/x;s #5)E4"m 请给出票人R/D||refer to drawer
E1:{5F5/ 5haJPWG|' EzK,SN#
w">XI)*z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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hVRpk0IJDK AE1!u{ [E_6n$w 文字与数字不一致words and figures differ
I9Af\ k|^ ;X6FhQ;{*0 xd\k;nq hA6!F#1 支票
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WE\912j 时间已过account closed
l)`bm/k]V agX-V{l. > Zo_-, yhQv $D,^f 更改处应加盖印章alterations require initials
|cL'4I>b9 ZLe@O~f;% 7{j9vl6 HjKj.fV <jXXj[M2
'mj0+c$ 时间已过effects not cleared
LhC%`w v-2O{^n 8D[P*?O A!&p,KfT5+ 停止付款payment stopped
L%9DaK }X94M7+-> )s1W)J?8 V*SKWP 支票毁损cheque mutilated
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P"@d t8 g^W K 汇款||寄钱to remit||to send money
=@;uDu:Q _7?o/Q?F% U'@eUY(Ov$ *A.E?9pL\ 寄票供取款||支票支付to send a cheque for payment
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Cx3_ fdGls`H #+V-65v O]RP ?'vO 寄款人a remitter
3{ i'8 |,L_d2lb }5-^:}gL Zp]{e6J 收款人a remittee
5$0@f`sj :%Na-j9hV) 4-z3+e wMNtN3 国外汇票foreign Bill
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\74hA L}lOA,EF 国内汇票inland Bill
V|xKvH `=^;q6f SDpaW6(_ $EHAHNL?Lx 跟单汇票documentary bill
hK*:pf {-D2K:m S83wAr9T K4NB# 空头汇票accommodation bill
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