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。
Ibv`/8xh 会计报表statement of account
q^}iXE~ 5_rx$av
m o#-^Lg& F>k/;@d 往来帐目account current
>4?735f=x {T5u"U4 (Wn^~-`=+ k P=~L=cK 现在往来帐||存款额current accout
Vo(bro4ZQi w*7wSP ^= qL[S6/M [n$6T 销货帐account sales
gS!zaD7Nr 3g3Znb CeUC[cUQU > q8)~ 共同计算帐项joint account
1 l-Y)
cE*d(g rrs0|= ._6Q "JAB 未决帐项outstanding account
/kqa|=-`q % 3<7HY]~ H6MG5f_ Hw,@oOh. 贷方帐项credit account||creditor account
oUL4l=dj. 55zy]|F" whQJWi=ck 9bUFxSH 借方帐项debit account||debtor account
Eu[/* t+l mv#*%St5 a6 "-,Kg 1-sG`% 应付帐||应付未付帐account payable
E_#?;l> &[5pR60 OgCz[QXr_ m(^nG_eX 应收帐||应收未收帐account receivable
Upz?x{>x 6P0
2= 9[:TWvd )<
p
~ 新交易||新帐new account
q!YAA\'31 ^MvBW6
#1 D/Py?<n-B T1(*dVU? 未决帐||老帐old account
A
(+%DZ vywpX^KPv a2eE!I )h0b}HMW) 现金帐cash account
"-Wb[*U; !iW>xo 4-oaq'//BT y N,grU( 流水帐running account
HbJ^L:/ No*[@D]g
Yzw[.(jc} !1/F71l DX 暂记帐||未定帐suspense account
V+t's*9o3 M<P8u`)>4H ?He
UU ]#vi/6\J 过期帐||延滞帐overdue account||pastdue account
WF<3
7"A@ xcH&B%;f H^M>(kT#& WJN)<+d 杂项帐户sundry account
9^@)R
ED ;*WG9Y(W 664D5f#EJ kq@~QI?9 详细帐单||明细表detail account
Pk;YM} S:1g(f*85 -\2hSIXj PJ^qE|X 呆帐bad account
eg24.W9c :TkMS8 S
q{@4F}d 1:J+`mzpl 会计项目title of account
hw=~%f; iU AY
`4g}(- Zpz3?VM( 会计薄||帐薄account-book
s;-AZr) 13+.> /*MioaQB}p ABcB-V4 营业报告书||损益计算表account of budiness||business report
4eJR=h1 'c# }^@G lSc=c-iOv l z-I[*bA 借贷细帐||交验帐account rendered
AWJA? W2'!P
c,W mi[8O$^iJ Y=5P=wE 明细帐account stated
,e$6%R %Aqf=R_^ ILqBa:J _n_()at) 与…银行开立一户头to open an account with
+}PN+:yV `46z D
? E;[Uhh|78! qHvUBx0 与…银行建立交易to keep account with
'u~0rMe4}) gtePo[ZH.P -&=dl_m
Nd&UWk^ 继续记帐to keep account
9zY6hh** ]
Y!x7 SMzq,?-` l qKj;' 与…有交易to have an account with
~]q>}/&YLo Q<gUu^rq
I Zw z+- o}i 作成会计帐||有往来帐项to make out an account with
K6sXw[VC[ ZvMU3])u 9bspf {
|Wjpnz 清算||清理债务to make up an account
6|~^P!& O1bW, n( AI`k
}sA~ c+
e~BN 清洁帐目||与…停止交易to close ones account with
=4l @A> j[.nk dDIR~!T +@~WKa 结帐to close an account
I]E 3&gnC I7~) q` =^i K^) /R&h#;l 清理未付款to ask an account||to demand an account
>0W
P:-\* gdA2u;q .Z
67 t%%()!|)j 结清差额to balance the account with
g,rmGu3v O9p s?{g n\3
#69VY U3Z=X TB 清算to settle an account||to liquidate an account||to square an account
0Q`v#$?": U||GeEd N2"B\ \~"Ub"~I 审查帐目||监查帐目to audit an account
{:|3V 7X
zQG{j\ @uldD"MJ<] *=.~PR6W{ 检查帐目to examine an account
yCvtglAJ4 !*Eu(abD -v.\W y~\ r9Ogez ER 转入A的帐户to charge the amount to As account
f!`?_ {
]_j)R q]I aRho U/^#nU., 以计帐方式付款to pay on account
}#7rg_O]> 66,(yxg uVCH<6Cp PPr Pj^%z= 代理某人||为某人on ones account||on account of one
9K/EteS !@F { FR hHU=lnO LwK]fFtu 为自己计算||独立帐目on ones own account
jD6HCIjd' OyF=G^w 5P%#5Yr2
}o*A>le 由某人收益并负风险on ones account and risk||for ones account and risk
rR-[CT 7I
XWv- '<BLkr# @ K F_fz 由某人负担for ones account||for account of one
ZBK0`7#&EH YHQ]]#' z3K$gEve 5@m
,*n&[ 按某人指示||列入某人帐户by order and for account of one
LhbdvJAk@ in<.0v9w XGR2L
DR TA-2{=8 列入5月份帐目for May account
$|- Lw!)D qBX_v5pvVA !6%?VJB|b 5MaN
{*)l 编入某中帐项下to pass to the account of||to place to the account of
Q_0+N3 L
AasmQ gZ$
8Y7 ;+E]F8G9r 寄出清算书to send in an account||to send in render an account
t.28IHJ
x2"1,1%H7 p{^:b6 &/]en|f" 支票薄cheque book
Lc{arhN RTcxZ/\"# cQ j`W
* UpG DLb f^ 支票陈票人cheque drawer
FT-.gi0 !Ud'(iGa S@HC$ i *.Y 持票人cheque holder
@F<{/|P OX]$Xdb2: f47]gtB- 0vm> *M*p 不记名支票cheque to bearer||bearer cheque
Bdw33z*m [! $NTt_ K>$f#^ g%f5hy 记名支票||认人支票cheque to order
OB(oOPH
I/Vw2 <#C,66k e.n(NW 到期支票antedated cheque
wc;n=
% 4f[%Bb CLrX!JV> 2e1KF=N+ 未到期支票postdated cheque
+)sX8zb*gY 8Agg%*Qs} 'ztOl`I5V qgrJi +WZ 保付支票certified cheque
=9jK\ T^ {-\U)&6#v {JgY-#R?{( )@N d3Z 未获兑现支票,退票returned cheque
13X}pnW =b%}x >> F}nwTras EnM 横线支票crossed cheque
bqcCA91 FOXSs8"c]! XDemdMy$ 53])@Mmus 普通横线general crossing
'I]XX==_ q Q\j t%lat./yT ?R)]D:` 特别横线special crossing
WA`A/`taT
? }M81 8
q[;
0
b7
QE 空白支票blank cheque
YaC%69C' U] LDi8 Nc:s+ o F` U~(>u' 失效支票,过期支票stale cheque
HuevDy4 $v0,)AL i 9ddrtJ] p%Z:SZZ 普通支票open cheque
sey,J5? |?!i},Ki; 3:+9H}Q nuce(R 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!"L.g u-' YWFE*wQ! yKc-:IBb{u 'UX.Q7W 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<`}P AFrJzh:V[ 0
pZvW bKQho31a'
支票换现金||兑现to cash a cheque
IVR%H_uz &$MC!iMh Cr.YSWg)4 (\AN0_ 清理票款to clear a cheque
N,(!
jeC=s~ f"ezmZI -vvyG 保证兑现to certify a cheque
[X
(4( 1i /LD3Bb)O G
KBoSSnV& =Hi@q
" 填写支票数额to fill up a cheque
]\(8d[4 WXQ@kQD u^Q`xd1 6r)P&J 支票上划线to cross a cheque
./YR8 #, ^tB1Nu% I|@+O# b($hp%+yJ 开发支票to make out a cheque
kKX' Y+ p*
>z:= qRt! kWW -k'<6op 签发支票,开立支票to draw a cheque||to issue a cheque
)^j_O^T5 @oXGa>Ru /R#zu_i
/"{d2 透支支票to overdraw a cheque
]VI^
hhf /v{+V/'+
jI-a+LnEm a|ufm^F 背书支票to endorse a cheque
zx.qN `Q@7,z=f cAWn*% f"MI
D6 请付票款||清付票款to pay a cheque||to honour a cheque
<:S qMf tB_le>rhl F? #3 1Viz`y)^ 支票退票to dishonour a cheque
~ ld.I4 KWJVc
` (5yM%H8: 2b"*~O; 拒付支票to refuse a cheque
78&|^sq L:i&OCU2k =?i?-6M #ArrQeO 5_ 拒付支票to stop payment of a cheque
M:+CW;||! n:@!vV
r.C6`
a MxE
]EJZ 提示要求付款to present for payment
^m\o(R ,.,8-In^ _7c3=f83 .;? Bni 见票即付持票人payable to bearer
sy&[Q{,4 +f3Rzx] _4S^'FDo
:'%6 支付指定人payable to order
G%W9?4_K }lZEdF9GhG ",#.?vT` -]N2V'QB 已过期||无效out of date||stale
ipSMmp
B "[)G{VzT 'HA{6v,y 'xW=
qboOp 请给出票人R/D||refer to drawer
BA;r%?MRL ,KY;NbL-Jp o[C^z7WG0 vq$6e*A 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%cF`x_h[j #:)'D?,
qt8Y3:=8l ^~4]"J};M 文字与数字不一致words and figures differ
Liqo)m v+ $3 +B? qx
Q +=tdgw/ 支票
DUOoTlp
=G-OIu+H!U 时间已过account closed
(,Y[2_Zv ]ch=@IV %4~"$kE +){^HC\7h 更改处应加盖印章alterations require initials
JE.$]){ [$y(>]~. %YG?7PBB w2LnY1A , ZsZzZ#
kWzp*<lWe 时间已过effects not cleared
wE
.H:q4& ~Ntk-p ZFZ'&"+ O& Y;/$w 停止付款payment stopped
zIa={tU KzHN|8$o !BQt+4G7 /T _M't@j 支票毁损cheque mutilated
bT:u|/I -P]O t>%S Mc,79Ix" ?9 huuJs7 汇款||寄钱to remit||to send money
yR$_ZXsd 4D65VgVDM Ib(C`4% fUw:jExz 寄票供取款||支票支付to send a cheque for payment
`d <`> a;o0#I#Si J(1Tl
,,H5zmgA 寄款人a remitter
wNa5qp
0 ( 5LCy?-6 "P !
.5B M5bE5C 收款人a remittee
%
.bDK} f&-`+V}U ]d*9@+Iu }dc0ZRKgx 国外汇票foreign Bill
K V5
'-Sv1 "L>'X22ed f_k'@e { Dk
`&tr 国内汇票inland Bill
7L~*%j & SXw=;B ay8]"sa c=sV"r? 跟单汇票documentary bill
IMM;LC%rD9 6uE20O<z] :82T! {B+}LL! 空头汇票accommodation bill
^J^,@Hf_ yZlT#^$\ 45~x
#Q (~~m 8VJ> 原始汇票original bill
CCTU-Xz/ Q<sqlh!h IO)Y0J>x &2ED<%hH` 改写||换新票据renewed bill
:9&