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。
"V^(i%E; 会计报表statement of account
Ok,hm.| 0Uybh.dC _p90Zm-3X 3VcG
/rf 往来帐目account current
^[5yff 4 QQ pe.oF #N7@p}P $n>.;CV 现在往来帐||存款额current accout
=)'AXtvE cn Q(
G$kh #Z8<H |r6<DEg 销货帐account sales
[1l ,I
[ R ]HHbD&; {PdyKgM vrQ/Yf:\B 共同计算帐项joint account
@VVBl I :+en8^r% !,|yrB&`S bT0CQ_g21 未决帐项outstanding account
uh@ZHef[l >^kRIoBkg ax,%07hJ 5%uLs}{\q 贷方帐项credit account||creditor account
W}XDzR'< 1dHN<xy O cd
^{u ^~(@QfY 借方帐项debit account||debtor account
e")s1` qfx= 6[w_/X" a%V6RyT4qW 应付帐||应付未付帐account payable
[|E
93g w}X <]u A^*0{F?,) ms`R^6Ra 应收帐||应收未收帐account receivable
#]
cO]
I ~~
;J[Fp EcU}ErN
2E;UHR 新交易||新帐new account
`[X5mEe o
@XhL9 +VCG/J dXg.[|S* 未决帐||老帐old account
!^:b?M #2^eGhwnI sWa`-gc {ZrIA+eH 现金帐cash account
MV'q_{J
au1uFu- \u9l4 F^fL
流水帐running account
$oDc
Hyh$-iCa
_xjw: F-D9nI4{X 暂记帐||未定帐suspense account
j0_)DG @FO=0_;y >cpT_M&C, YHSdaocp 过期帐||延滞帐overdue account||pastdue account
:2ILN.
& 8eGq.+5G #Ie/| 1wAD_PI|BH 杂项帐户sundry account
?d&l_Pa0e THEpW{.E }V
jg>" <A@}C+ 详细帐单||明细表detail account
z0!k EX@wenR X\sO eb:] !Pd@0n4 呆帐bad account
5e1;m6 v,,
.2UR4 {8p<iY- % >h)D~U(H 会计项目title of account
? DJ/Yw>>3 7n}$|h5D pUF$Nq>og @ @uKOFA? 会计薄||帐薄account-book
tx`gXtO$ @-zL"%%dw' FWC\(f ,!
b9 营业报告书||损益计算表account of budiness||business report
V?t56n Y} e\)r"!?H` 9696EQ,I 8=TM _ 借贷细帐||交验帐account rendered
94.|l C}jFR] x) %/; *Ewwb @qUgp*+{ 明细帐account stated
vd{ban9 !1m7^3l7j H^sImIEUT "
l;=jk] 与…银行开立一户头to open an account with
p ;]Qxh ly9tI-E `@3{}
@V}!elV 与…银行建立交易to keep account with
w 3kX!%a: aoUz_7 +,xluwv$ 9 CXiDe)|<E 继续记帐to keep account
(4f]<Qt )gVz?-u+D &TTvX%T >Py:9~
g, 与…有交易to have an account with
0?,<7}"<X M!R=&a=Z X*w7q7\8-: l~Hu#+O 作成会计帐||有往来帐项to make out an account with
A<}nXHs- q x5jaa3 w!_6* imc1rY!~' 清算||清理债务to make up an account
F FtB#
6w`.'5 7TtDI=f FJD;LpW 清洁帐目||与…停止交易to close ones account with
fnJx$PD~ s|vx2-Cu] s|][p| l0r^LK$ 结帐to close an account
2)Q%lEm`SP eIj2(q9 ]tNB^ KK?R|1VK9 清理未付款to ask an account||to demand an account
q*<FfO=eQ *+%$OH, gb=tc` D}rnpwp{ 结清差额to balance the account with
b63DD( Ip0`R+8 *JOp)e0b 1()pKBHf 清算to settle an account||to liquidate an account||to square an account
l!<(}?u9 m~tv{#Y <uImZC MKh}2B#S 审查帐目||监查帐目to audit an account
b y$S#ef TU1W!=Z Tdxc%'l [+!~RV_ 检查帐目to examine an account
S]ed96V v nTE\EZ+=2 XzW\p8D^u %<>|cO 转入A的帐户to charge the amount to As account
&x3R+(H { 7yal T. ~X-v@a F!RP * 以计帐方式付款to pay on account
xf;
Tk MFz6y":~ ;73{n*a$ L2%npps 代理某人||为某人on ones account||on account of one
+FC+nE}O q4niA R=C+] 2E.D0E Cu 为自己计算||独立帐目on ones own account
+vYVx<uTQ @Ll^ze&HI 'DUYf5nF g{Hb3id9 由某人收益并负风险on ones account and risk||for ones account and risk
zC rM~ ~Efi|A/ bLC+73BjC QSvgbjdE 由某人负担for ones account||for account of one
Np?/r} yW;]J87* } DjbVYH H284
]i 按某人指示||列入某人帐户by order and for account of one
v"sN
K Aj+0R?9tG ei
@$_w*TH +L
pMNnl6 列入5月份帐目for May account
/<\do 1 +2m\Sv V H,)2Ou-Wn N#^o,/ 编入某中帐项下to pass to the account of||to place to the account of
QKhvP> A[Vhy;xz }^PdW3O*m, %`j2?rn 寄出清算书to send in an account||to send in render an account
(y?`|=G-xT vl5r~F 9U!#Y%*T `IK3e9QpcA 支票薄cheque book
\Bn$b2j!% {&h= G:;(, ;CA7\&L> 支票陈票人cheque drawer
I z)~h>-F &Fl*, 'Inqa;TQz T]?QCf 持票人cheque holder
0GnbE2& !{4bC Q".AmHn
Mh5 =]O+ 不记名支票cheque to bearer||bearer cheque
#zKF/H|_R ,IG?(CK| ^/jALA9! ?N@p~
*x 记名支票||认人支票cheque to order
6n'XRfQp)& fg8U*7 a\v@^4 |I=\+P}s 到期支票antedated cheque
O\zGN/! ,7izrf8 <
{Ir',; t
5 未到期支票postdated cheque
<utD&D8
w QP4`r#, wvNddu>@ _z \PVTT 保付支票certified cheque
oF#]<Z\ [&p^h vq*)2. }5sJd>u5^ 未获兑现支票,退票returned cheque
(Y?"L_pC V7i1BR8G oj~0zJI zmh3
Q
a( 横线支票crossed cheque
)qx,>PL b7? 2Pu N}j^55M_] $NhKqA`0 普通横线general crossing
qlfYX8edZ 4).>b3OhX ~85Pgb< rWMG_eP: 特别横线special crossing
ZCS{D p;m2RHYF B0}f,J\ f.&Y_G3a< 空白支票blank cheque
Rw\S-z/ CGkCLd*s] ~#jD/ 2u|}gZts 失效支票,过期支票stale cheque
SmYY){AQ/ = A;B-_c QBiLH]qa , *A', 普通支票open cheque
l4s_9 h_Cac@F0 ^UAL5}CQt =D2x@ank[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
aPMqJ#fIr yPqZ , .OC{,f+ #]!0$z|Z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
uZ(j"y ) b
vZ~t+^ .<C}/Cl aGY F\7 支票换现金||兑现to cash a cheque
UR&Uwa&. 6{r^
3Hz $G5;y> //}[(9b'\ 清理票款to clear a cheque
er?'o1M k~st;FO ~"+Fp&[9f d
M&BnI 保证兑现to certify a cheque
.iB?: )TBG-<wt tGs=08` 8U07]=B
t< 填写支票数额to fill up a cheque
D$RQD{* G,8LF/sR "gD)Uis U>z8gdzu 支票上划线to cross a cheque
"s]c79t : qKxm( U'st\Dt 6uYCU|JsU 开发支票to make out a cheque
Z q--m/ _tg&_P+kV ?[\(i)] &r6VF/
签发支票,开立支票to draw a cheque||to issue a cheque
0.+"K} UpgY}pf} wyk4v} c%aY6dQG&% 透支支票to overdraw a cheque
m>gok0{pm qF{u+Ms szC~?]<YY _-*Lj;^V 背书支票to endorse a cheque
$e; _N4d^ vnXa4\Vdy >Rw[ x kne{Tp 请付票款||清付票款to pay a cheque||to honour a cheque
fmvX;0O Dq!Vo ;s2 1FS Jqad )~<8j 支票退票to dishonour a cheque
qJj;3{X2 xD;5z`A3 {|%N TE4{W4I 拒付支票to refuse a cheque
9}FWO&LiB b]s*z<|% ) =<,$|g jd$uOn.r 拒付支票to stop payment of a cheque
1pC!F ;9Oo Gw*n,*pz d_&R>GmR$ |~bl%g8xP 提示要求付款to present for payment
h5&l#>
8& u{'bd;.7 s#ijpc>h q28i9$Yqj\ 见票即付持票人payable to bearer
)eNR4nF y88FT#hR|5 ^o]ZDc T^8t<S@` 支付指定人payable to order
^zHBDRsb2F k+2~=# *doK$wYP >C~-*M9 已过期||无效out of date||stale
^c}Z$V RF
4u\ \ I|JMkP M-u:8dPu 请给出票人R/D||refer to drawer
NIeT.! \~1M\gZP 1vBR\!d?7 xR2E? 0T 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Z9s tB>? !Ac <A. >&tPIrz jQzq(oDQw
文字与数字不一致words and figures differ
S1{UVkr 1FUadSB5) Mf%0Cx ` C)`k{(-{ 支票
c4oQ4
-
*!R 时间已过account closed
'<~l%q ;wIpch
e wp`a:QZ8N |BnjT*_9 更改处应加盖印章alterations require initials
-Zd!0HNW1 N;7Xt9l WF<`CQ g[
@d
QIl# C
Fq3
C1^=se 时间已过effects not cleared
X[:Hp`_$ %mPIr4$Pg )#zc$D^U = ;#?CAa: 停止付款payment stopped
$5ZBNGr z=B*s!G %N_5p'W NL
3ri7n 支票毁损cheque mutilated
f4)fa yAVp I~?D^ (:Rj:8{ wgxr8;8`q 汇款||寄钱to remit||to send money
n#Xi Co_\ yjlX@YXnw yKF"\^`@ @9g$+_"ZT 寄票供取款||支票支付to send a cheque for payment
J3gJSRT@P fqA\Rp6Z $L_-U~^ A#$oY{" 2Y 寄款人a remitter
__M(dN(^ ^WQ.' G5Q 3maiBAOKz hdt;_qa 收款人a remittee
e/JbRbZX B-PN +P2 FIhq>L.q4 HpY-7QTPJ~ 国外汇票foreign Bill
S[(Tpk2_ ^.)oQo SE d\dh"/_$ _SdO}AiG 国内汇票inland Bill
Tea
P\a xX$'u"dsA *Z\B9mx RhR{EO 跟单汇票documentary bill
?aOx
b 3*x_S"h &7_xr.c7 I WKq_Zjkz 空头汇票accommodation bill
U Hh NQ~keN z5`AJrj% ){^o"A?-: 原始汇票original bill
OP0KK^# 5r)ndW,aN Z6C!-a XE8>&&X 改写||换新票据renewed bill
KSkT6_< C$?gt-tJ' 0Cd)w4C |8^53*f ? 即期汇票sight bill||bill on demand
A)
{q7WI 7u7`z% :_9MS0 }2c)UQD8 …days after date||…days after date…日后付款
+l'l*< %;ST7 ;PM(q<@\ e$kBpG"D …months after date||…months after date…月后付款
C#<b7iMg iY@wg 8ry Bv-|#sdxm F[am2[/<A 见票后…日付款…days after sight||…days sight
@GTkS!86 \%&BK.t ;;>hWAS 6L5j 见票后…月付款…months after sight||…months sight
*UL++/f 96G8B62 RE)!b
)B"k;dLm 同组票据set of bills
K9-;-{qb HK}br!? ].ZfTrM] V9KI?}q:W 单张汇票sola of exchange||sole of exchange
:c75*h` 'k^d-Mh>h 3an9Rb V G-7!|& 远期汇票usance bill||bill at usance
P ?^h HKB?G~ .,({&L