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。
1h.Ypzu 会计报表statement of account
sIx8,3`&y XaFu(Xu7 QfLDyJv`e o6{[7jI 往来帐目account current
P=Au~2X z]P=>w i5oV,fiZo z|';Y!kQ 现在往来帐||存款额current accout
>Ln/ )j VBHDI{HzRv A6?+$ Hr "O`{QVg: 销货帐account sales
Vl91I+Ev z(-j%? D%tcYI( "rV-D1Dki 共同计算帐项joint account
2(_+PQ6C= XYBvM] n|G x29E fc}G6P;3{ 未决帐项outstanding account
|AY`OVgcKD fSe$w#*I ]Q?`|a+i }Mh@%2$ 贷方帐项credit account||creditor account
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cX 借方帐项debit account||debtor account
b4l=Bg" v' x)AbbC OxGS{zs 3~Qvp )~ 应付帐||应付未付帐account payable
i{#5=np H Ch3{q/-g ck=x_HB1 p};B*[
ki 应收帐||应收未收帐account receivable
p2v+sWO r&^xg`i[z> Z*9Qeu-N: 9Ai e$= 新交易||新帐new account
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;oej~ 未决帐||老帐old account
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WJv<3 =5a|'O 73:y&U 现金帐cash account
+pGkeZX wt8?@lJ"/ Ya%-/u hJkP_(+J\ 流水帐running account
\!+sL JP H$M#+EfL oWJ0>) Hr?_`: 暂记帐||未定帐suspense account
;y"=3-=vM" OKXELP 7W)*IJ +3;`4bW 过期帐||延滞帐overdue account||pastdue account
PRR]DEz w=dTa5
^)qOILn cO&(&*J r 杂项帐户sundry account
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`Yg vlygS(Y_7 详细帐单||明细表detail account
=vd9mb- Q1cM{$}M GmjTxNU@ Q+Sx5JUR~ 呆帐bad account
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r 9t|_ 5,i0QT" xI'sprNa_1 会计项目title of account
|%V-|\GJ~j +>w %j&B RotWMGNK " R=,W{= 会计薄||帐薄account-book
|8DMj s()* +2qCH^80 L0sb[:'luz GKT^rc-YT- 营业报告书||损益计算表account of budiness||business report
bu}N{cW n7CwGN% PP]Z~ne0X w=|"{-ijo 借贷细帐||交验帐account rendered
+!@@55I- s-S#qGZ 2r =8&~9z +dw=)A#/ 明细帐account stated
3 P)N, )2&U
Rt. u0s25 JY.% |qp^4vq.p 与…银行开立一户头to open an account with
AA&5wDMV> <w9<G BEfP#h=hr Xb/W[rcs 与…银行建立交易to keep account with
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t4 5[qCH(6 UP+4xG 继续记帐to keep account
W%&[gDp bb@3%r|_< /:BM]K UA%tI2 与…有交易to have an account with
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$_7M 作成会计帐||有往来帐项to make out an account with
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g&! d[t+iBP;) J+]W*?m ywCF{rRd 清算||清理债务to make up an account
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hU 清洁帐目||与…停止交易to close ones account with
F?3zw4Vt~ ~4}'R_ Y6R+i0guz Y}aa
W[ 结帐to close an account
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9Q. }jV >'MT]@vez
清理未付款to ask an account||to demand an account
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[<!4 a 结清差额to balance the account with
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x:i 清算to settle an account||to liquidate an account||to square an account
xBevf&tP y(2FaTjM ndB [f aEJds}eE6) 审查帐目||监查帐目to audit an account
cCWk^lF], 7c7:B2Lq V]fsjpvlmr ~V:@4P 检查帐目to examine an account
:}[RDF? s${|A= mY& HK) O.+02C_* 转入A的帐户to charge the amount to As account
\y\@=j Obl,Qa:5 '_`O&rbT u&7c2|Q 以计帐方式付款to pay on account
!}$,) ~<+H zo{WmV7[| ~ 6`Ha@ :~gG]|F 代理某人||为某人on ones account||on account of one
*^WY+DV E#I^D/0 kNnI$(H"H `&rt>Bk / 为自己计算||独立帐目on ones own account
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I"Gr <?r _w\A=6=q| 由某人收益并负风险on ones account and risk||for ones account and risk
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0F*a Jd0I!L QaAWO #383W)n
由某人负担for ones account||for account of one
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**.:K<i 2TxHY|4 kd3vlp 按某人指示||列入某人帐户by order and for account of one
z:+fiJB_ 6k%Lc4W 4a6WQVS W.O]f.h 列入5月份帐目for May account
^]A,Q%1q^ Vr1yj ='"hB~[ ,%uK^U.zk 编入某中帐项下to pass to the account of||to place to the account of
XzH"dDAVE w]ZE('3%W `r$c53|<u 1P17]j2C 寄出清算书to send in an account||to send in render an account
kbHfdA ~$
FgiW "N\tR[P! u#&ZD| 支票薄cheque book
UW?(-_8 zQNkjQ{mx ;I5u"MDHGI {*jo,<4ee 支票陈票人cheque drawer
0qPbmLMK zP(UaSXz/ 0zCmU)ng Dno'-{- 持票人cheque holder
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70pH 不记名支票cheque to bearer||bearer cheque
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}s"# 1m5=Nu `1T?\ 记名支票||认人支票cheque to order
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'<8lw ^G~C#t^ 到期支票antedated cheque
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)//o ?;dfA/ # {'1\@q 未到期支票postdated cheque
9:\YEs" cp&- 6 w+ (r ]3tGp W_sAk~uK/ 保付支票certified cheque
x2M'!VK>n1 U~)i&":sN 0';U3:=i, !jIpgs5 未获兑现支票,退票returned cheque
a0]n>C`~ ;<9 dND =%\y E0# #go!"HL 横线支票crossed cheque
rpZ^R}B%*v m/`"~@}& TO|&}sDh ycr\vn
t 普通横线general crossing
\en}8r9cy :*`5|'G} 4.^1D';( JQp::,g 特别横线special crossing
X4D> 3ZF- n` $<~o,e-4 5dPPm%U{ 空白支票blank cheque
r/32pY %~`y82r6 7a4b,-93 f-O`Pp FQ 失效支票,过期支票stale cheque
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% 普通支票open cheque
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/"^* exnFy- bw@"MF{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
L*rND15 ;Tn$c70 |fJpX5W-l !c;Z<@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
@Qlh y rSTU-5u 8:x{ * mzJ)4A 支票换现金||兑现to cash a cheque
AB!P( l;N?*2zm[ aCq ) hR wRa$b 清理票款to clear a cheque
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保证兑现to certify a cheque
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c sS 5aJ}Qs W+F^(SC\ 填写支票数额to fill up a cheque
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0l |wnXBKV( D8`dEB2|S Gk!06 支票上划线to cross a cheque
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!v$ QoGvjf3z w:|BQ, 开发支票to make out a cheque
q_h=O1W M<4tjVQ6 9`A}-YA! W?`%it5 签发支票,开立支票to draw a cheque||to issue a cheque
lK}W%hzU )_m#|U?Rex 5uVSbo. %Sgdhgk1 透支支票to overdraw a cheque
z'FpP N8]DW_bsB F8c^M</ sPu@t&$
背书支票to endorse a cheque
j4!g&F _y l,I[r$TCf ]M:=\h,t> \Ax[/J2aO 请付票款||清付票款to pay a cheque||to honour a cheque
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u5 支票退票to dishonour a cheque
jjT|@\-u QB/H TQor-Cymz w7(jSPB 拒付支票to refuse a cheque
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0-3[W'x< 拒付支票to stop payment of a cheque
%, U@ D4w Xy0KZ ! #o(c= ^lt;K{ 提示要求付款to present for payment
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6 4fB$ 'Q^P#<< 见票即付持票人payable to bearer
X-Yy1"6m1 Y$@?Y/rhR xu]>TC1 |i}5vT78 支付指定人payable to order
I3#h fsA-}Qc XOdkfmc+s' ug|'}\LY 已过期||无效out of date||stale
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]# T%opkyP>= )\!-n]+A 请给出票人R/D||refer to drawer
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rksPK"s2 uB`H9 K|OowM4tv qv+8wJ(( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#S*@RKSE|7 K;n5[o&c >h[ {_+ Ja*k|Rz~ 文字与数字不一致words and figures differ
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& W@T_-pTCjK 1]yjhw9g 支票
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f19~B[a 时间已过account closed
9rCvnP= _:0)uR LS T##_?=22I kY$vPHZpN 更改处应加盖印章alterations require initials
q%RPAe ;'|Mt)\ =LUDg7P pYtvenBy ,pg\5b
+RuPfw{z 时间已过effects not cleared
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r( :.K#=ROP :J'ibb1 停止付款payment stopped
bM9:h 2&k5X-Y Z,? T`[4B (I) e-1 支票毁损cheque mutilated
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|St[ MmvMuX]#) _kJ?mTk C Q(;L{} 汇款||寄钱to remit||to send money
.2si[:_(p C8J3^?7E M[Kk43;QY! jW?siQO^ 寄票供取款||支票支付to send a cheque for payment
VgoN=S 7Lv5@ ^LO`6, 5 GwXZ;(G 寄款人a remitter
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?6 N@z+h ]Q%|69H}B UB4 M=R| 收款人a remittee
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?]d[K>bv 国外汇票foreign Bill
8" x+^ K yqFeR e2onR~Cf N~w4|q!] 国内汇票inland Bill
B;r o(R Q]?Lg $c WO`\XM
CQLh;W`Dc 跟单汇票documentary bill
#ilU(39e vE9M2[TJA @k ~_ w# +>F #{b
空头汇票accommodation bill
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0 e>ZF? (a0 ~[|zf*ZISG P@u&~RN9f+ 原始汇票original bill
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B#'W ) ny,vcU] 8@S5P$b}; ${/"u3a_ 改写||换新票据renewed bill
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-Ie 即期汇票sight bill||bill on demand
7Y8 B \B)w 'k9?n)<DW Lnk!zj bEXm@-ou …days after date||…days after date…日后付款
cI5*`LML1 0P5!fXs*
#$vef
) OqQz7' …months after date||…months after date…月后付款
h-XMr_F ~/@5&