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。
/\_0daUx 会计报表statement of account
j#Bea , _Cj u C`7 V)f/
umT%g bL ] *K$ 往来帐目account current
<p-R{}8 s+h`,gg9 3a"4Fn A +
e
={-* 现在往来帐||存款额current accout
!#5RP5,,Y pg [F{T< }{ J<Wzw oV&AJ=|\ 销货帐account sales
7=aF-;X3jj TmvI+AY/ b'3w.%^ a=.A/;|0* 共同计算帐项joint account
Z)~.OqRw] LIT{rR#8 @M?;~M?B]J Q]uxZ;}aF 未决帐项outstanding account
4S`2")V 7D@O:yO b$l@Z&[] H3H3UIIT_ 贷方帐项credit account||creditor account
*[) b}?
4'cdV0] <=W;z=$!Bb '+hiCX-_ 借方帐项debit account||debtor account
"\Zsr6y k id3@ 4@&8jZ)a J'G 6Z7 应付帐||应付未付帐account payable
1(CpTaa D'$ki[{, C4H M /59jkcA+ 应收帐||应收未收帐account receivable
e23}'qb m-xSF]q=< iSCv/Gb:
, dq+VW}[EO 新交易||新帐new account
O-[ lL"T S zR7:U H~Xi;[{7 OlL
FuVR 未决帐||老帐old account
f"\G"2C y'?ksow z@R:
~ <7NY.zvwk] 现金帐cash account
d9^ uEz( 0>}
FNRC "CI#2tnL7 u [5*RTE 流水帐running account
A.8{LY; _WO*N9Iz ebxpKtEC 1:h{(
%`& 暂记帐||未定帐suspense account
4E/Q+^? r-&Rjg Q(=} PF }pxMO? h$ 过期帐||延滞帐overdue account||pastdue account
"xe % IS P1tc*2Z fs_6`Xt a NhI<.v 杂项帐户sundry account
xfZ. :y^0]In $9k7A 8K 4iMo&E< 详细帐单||明细表detail account
@0H}U$l YC+}H33 29p`G1n \0?^%CD+@ 呆帐bad account
Jn!-Wa, 7DQ{#Gf#G Gw%P5 r}Y lM
oi5q 会计项目title of account
;;#28nV ZZ|a`U Qk 2^p^ T6 ]Y@Db5S$T 会计薄||帐薄account-book
"5:^aC] >1u!(-A nW#UBtZ B7HNNX 营业报告书||损益计算表account of budiness||business report
{6d)|';% =pSuyM' 4JV/Ci5 I.#V/{J 借贷细帐||交验帐account rendered
,tqMMBwC~_ G>"=Af(t?Y Y7{|iw(# 4B?8$&b 明细帐account stated
Ldqn<wNnI [HNWM/ff7+ D&0y0lxI@ %N``EnF2 与…银行开立一户头to open an account with
9HJrMX G- nS0Kn: Z{&dzc ^U1@
hq*u 与…银行建立交易to keep account with
mY!os91KoO nM]Sb|1: JAEn
72 O.OPIQ=?:w 继续记帐to keep account
wNQhz.>y R<wP
O-dX Am>^{qh9 b/^i 与…有交易to have an account with
N_<wiwI
< D3,9X#B= &USKudXmb Qy< ~{6V 作成会计帐||有往来帐项to make out an account with
jNjm}8`t woI.1e5
V+04X" P[Q3z$I} 清算||清理债务to make up an account
BF >678h 2GRL`.1 VSf<(udGr _4+'@u
# 清洁帐目||与…停止交易to close ones account with
9U
bD=}W uKOsYN%D 6d%V=1^F _6O\*|'6 结帐to close an account
4o|-v |/!3 N )H
HBf< .eZsKc-@ 清理未付款to ask an account||to demand an account
Z@i"/~B|4\ kx3?'=0;5 CGYZEPRR 5}v<?<l9\ 结清差额to balance the account with
"CH3\O\ hW~XE{< mT:Z!sS x~;1CB 清算to settle an account||to liquidate an account||to square an account
],.1=iY c}$C=s5 h} Qf=+%-$Y De
j_(Dz_S 审查帐目||监查帐目to audit an account
lxVA:tz0 <r`^iR)% L+GVB[@3Y eG&3E`[ 检查帐目to examine an account
tV'>9YVdG 8Pgw_ 21N1 0UbY0sYo #.KVT#%~{ 转入A的帐户to charge the amount to As account
z+~klv3 ?q l
pi( cM|!jnKm 3 *g>kRMJ 以计帐方式付款to pay on account
Ekl cnM|6 'c6t,% C]- !uLy ]i)g!J8f- 代理某人||为某人on ones account||on account of one
,SVl>~! 4lCEzWo[/ D# Gf.c z\F#td{ r 为自己计算||独立帐目on ones own account
Q"(*SA+-| <meQ KFuPgp e]!`Cl-f80 由某人收益并负风险on ones account and risk||for ones account and risk
\H&8.<HJ CW+] Jv]" Fk4T>8q2; }M0GPpv 由某人负担for ones account||for account of one
$yoIz.?V o1k
X` Eu \OlB(%E7 7A=*3 按某人指示||列入某人帐户by order and for account of one
B3';Tcs n)bbEXO {0Jpf
[.f \GP0FdpV 列入5月份帐目for May account
uH.1'bR?a C"
2K U* Z!81\5 '<R::M, 编入某中帐项下to pass to the account of||to place to the account of
~c\iBk
4^IqHx;bj x o{y9VS
^VOA69n>$ 寄出清算书to send in an account||to send in render an account
UzKB "Q {yCE >F\ :G8:b. |!?lwBs4 支票薄cheque book
$E@U-=m \b6vu^;p VLP'3 qX <t"KNKI 支票陈票人cheque drawer
V/@7XAt yBYZ? gc
$ vt6~nfI 4R&e5! 持票人cheque holder
G5T( a)qlrtCl 'u84d=*l WMXxP gik 不记名支票cheque to bearer||bearer cheque
14S_HwX 'mm~+hp LUfo@R 1Pp2wpD4iC 记名支票||认人支票cheque to order
*a2-Vte JF6=0 u 2%E(pr pm>$'z!.): 到期支票antedated cheque
`Re{j{~s #J`MR05 -E+LA /DGEI&}&:u 未到期支票postdated cheque
+z
INnX F['%?+<3 mFx\[S M=t;t0 保付支票certified cheque
CYn56eRK }c@duf-l pzFM
# Fu\!'\6 未获兑现支票,退票returned cheque
,\'E<O2T ltg\x8w?c 4OTrMT$y >mUSRf4 横线支票crossed cheque
\}EJtux q z:)z]6 *OU&`\bmE iVZX 普通横线general crossing
F [S'l & oj$h I/k/5 B{2WvPX~q 特别横线special crossing
bS&XlgnKi _`d=0l*8 J}Ji / n^2'O:Vs 空白支票blank cheque
!9]q+XefJ Tr$37suF 9w}_CCj3 )F3> 失效支票,过期支票stale cheque
W;^6=(&xn B
"3uuk8 [ n2)6B\/ ;9)A+bD] 普通支票open cheque
!D~\uW1b 5
]F4.sa ['DYP-1J Jie=/:& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Z,:}H6Mj9 &2//\Qz Zd~Q@+sH j*L-sU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
ur JR[$p flS_rY5 Ox^VU2K;&. IcUE=J 支票换现金||兑现to cash a cheque
oA`G\Xh_E .,&6 x. h
{.x:pPXy b.mWB`59 清理票款to clear a cheque
is6d:p
l*]nvd_ t`G<}t
XEb+Z7L 1 保证兑现to certify a cheque
t6! B o!sHK9hvJ) JTdcLmL y;ymyy& 填写支票数额to fill up a cheque
3
&5AbIZ x>[f+Tc =g<Y[Fi2 N7#,x9+E 支票上划线to cross a cheque
9YVr9BM'K (Z#j^}G_l CQI\/oaO sV-UY!
开发支票to make out a cheque
vg-'MG drd5oZ 3Ss)i7 $x;(C[ 签发支票,开立支票to draw a cheque||to issue a cheque
F:'>zB]-} bw*D!mm, #waK^B)<a (/gMtIw 透支支票to overdraw a cheque
+W#["%kw g]m}@b6(h n*y@3. cW?~]E'< 背书支票to endorse a cheque
t[%ELHV I^!c1S
.y2np BBHoD:l 请付票款||清付票款to pay a cheque||to honour a cheque
VCc57Bo wY_! s Qo laA3v3* y0\ = F 支票退票to dishonour a cheque
"xp>Vj b_GAK EBx!q8z
z Jk,}3Cr/ 拒付支票to refuse a cheque
O^<\]_l
$*vj7V_ e<-^ mmBZ}V+&= 拒付支票to stop payment of a cheque
gtJCvVj>g Ujfs!ikh&F C:{&cIFrPe jU_#-<'r 提示要求付款to present for payment
g
<5G# "-A@d&5. K?X
6@u|h W2 4n%Ps 见票即付持票人payable to bearer
<: I]0|[
B+2Jea,N h f9yK6 8e}8@[h 支付指定人payable to order
:B1a2Y^"
0;:AT|U/d u\P)x~-TM ZY-mUg 已过期||无效out of date||stale
<hzuPi@ q\T}jF\t p5 )+
R/ A^@,Ha
请给出票人R/D||refer to drawer
>&l{_b\k avEsX_. m_,j)A% d{~Qd|<rr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
H'wh0K( Zm#qW2a]P SCKpW#2dP{ {6brVN.V 文字与数字不一致words and figures differ
g0"KCX b@yFqgJ_ {pM3f Cswa5l`af 支票
["XS|"DM
Eumdv#Qg 时间已过account closed
i*ji (h>+ivf| {uji7TB k80!!S=_> 更改处应加盖印章alterations require initials
dxF/]>t :j(D&?ao &{(8EvuDd u(P;) E"1 ~ZXAW~a}
Q5pm^X._j 时间已过effects not cleared
\|q.M0 j aq/]I7
=[G) Al
Q 停止付款payment stopped
|4u?Q+k%% %QKRl5RM- *r]Mn~3 MtIhpTX 支票毁损cheque mutilated
c0W4<( i=8){GX4 7z4u?>pne* NP5;&}uv*! 汇款||寄钱to remit||to send money
>m&r,z 7{:g|dX Q W1d&Gb.( C*fSPdg? 寄票供取款||支票支付to send a cheque for payment
d( +E0 um$ K^ ?5#=Mh# xtP=/B/ 寄款人a remitter
PM!7ci %Lwd1'C% l#G }j^Q jt8%
L[ 收款人a remittee
l\Or.I7n
2e @zd\ &.t
|&8- !%_H1jk 国外汇票foreign Bill
x#s=eeP1 ;
(;J a,U@ !}K 8{Id+Q>Vo, 国内汇票inland Bill
6X.lncE@p 9p5{,9 .3* pr(16P 8FY/57.W 跟单汇票documentary bill
qg;fh]j% DG
$._ * 5Y.9g3)Q |. zotEh 空头汇票accommodation bill
$@blP<I wh<s#q` StuDtY k$7@@?< 原始汇票original bill
e!(0y)*
,3{z_Rax- Z 7M%}V%
GL_a`.=@ 改写||换新票据renewed bill
\4.U.pKY 2W=(
{e)$ d#9"_{P ]8X Y"2b 即期汇票sight bill||bill on demand
hp E? =Xc[EUi<;g c=T^)
~$$ -\`n{$OR …days after date||…days after date…日后付款
NgnHo\) r4~Bn7j2 \
l+RX* _r}oYs
%1 …months after date||…months after date…月后付款
RJ_ratKN*g &!{wbm@
$z+iB;x AVR9G^ce_ 见票后…日付款…days after sight||…days sight
dsP1Zq .wD>0Ig q(Y<cJ?X OT9\K_ 见票后…月付款…months after sight||…months sight
J(\"\Z o4b!U % _=_]Yx r'p;Nj. 同组票据set of bills
kQ$Q}3f .d5|Fs~B w49Wl>M %3i/PIN 单张汇票sola of exchange||sole of exchange
byv(:xk|'e B(mxW8y $;_'5`xs ^ZFbp@#U 远期汇票usance bill||bill at usance
k})Ag7c ,XW6W&vR; >qjr7 vx :XMw="u= 长期汇票long bill
<