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。
LT:*K!>NOL 会计报表statement of account
;_D5]kl` IfF&QBi VK/i5yT5N wg{Y6XyH 往来帐目account current
B[{Ie
G' Jo9!:2? :qxd
s>Xm A,f%0
eQR 现在往来帐||存款额current accout
idGhWV' #M=d)}[ aj
6{ A]%hM_5 s 销货帐account sales
O/{W:hJjd =:pN82.G I.L8A|nZ QP[`*X 共同计算帐项joint account
HHaerc [.*o<
KP !Z`xw
k"! QAK.Qk?Qu 未决帐项outstanding account
gA~faje cwKOE?! ; J40t14u Ykt(%2L 贷方帐项credit account||creditor account
}hX"A!0 -Drm4sTpDb `Ef&h V Co^a$K 借方帐项debit account||debtor account
yi9c+w)b "K*+8IO2 26\*x "
yV)&4) 应付帐||应付未付帐account payable
D:Y`{ { DozC> L7&| w=H4#a?fc 应收帐||应收未收帐account receivable
h8uDs|O9n qnZ`]? ofA6EmQ37 :j m|) 新交易||新帐new account
k<3_!?3 DLrG-C33 %1p4K) 5"JnJH 未决帐||老帐old account
lZupn? %C8fv|@:f TAu*lL(F 6uH1dsD 现金帐cash account
SY}iU@xo 6@HY+RCx ^2PQ75V@. Y;eJo 流水帐running account
NX*9nwp^ 'D4KaM.d !OJSQB, OWK)4[HY( 暂记帐||未定帐suspense account
{@u}-6:wAT 8c'0"G@S vAE?^*F f-tV8 过期帐||延滞帐overdue account||pastdue account
zA/W+j$: Q nqU!6k@ C9}2F{8 (A*r&Ak[
杂项帐户sundry account
nA]dQ+5sT /m;w~-N =;3|?J0= B|O/h!H. 详细帐单||明细表detail account
F*d{< ^IGTGY]s m`c(J1Et EtH)E) 呆帐bad account
'Sc3~lm(dH 9CWUhS
7,e=|%7. vAJfMUlP 会计项目title of account
ZX.VzZS ~::gLm+f uu>[WFh NG_O I*|~ 会计薄||帐薄account-book
R^F99L " I@Z:[=2 fXw%2wg b}$m!c:<8 营业报告书||损益计算表account of budiness||business report
|"P5%k#6^> *k'9 %'< _TB\@)\ jq["z<V)x 借贷细帐||交验帐account rendered
l{Hi5x'H ?XGZp?6 |U^
ff^] \FTvN 明细帐account stated
~pj9_I RkLH}`# Ok
6Y'P y::;e#. 与…银行开立一户头to open an account with
SQ5*?u\ xm YA/wt8 u 3,b,p (p14{ 与…银行建立交易to keep account with
O|j5ulO}&" =10t3nA1$ de1& 66'TdF]" 继续记帐to keep account
z4-AOTo2y {=g-zsc]K v&XG4 & jgbw'BBu 与…有交易to have an account with
~*B1}#; EmY4>lr v,|;uc+ Y\p
yl 作成会计帐||有往来帐项to make out an account with
XY4s 9$DVG/ +Kq>r|; V7[qf " 清算||清理债务to make up an account
C#I),LE|d{ KH
KqE6 ~hvhT}lE "W+4`A(/l 清洁帐目||与…停止交易to close ones account with
RycEM|51
V uEi!P2zN
%okEN!= 0KDDAkR5R 结帐to close an account
s\jLIrG8 ~!A,I 9 R9CAw>s p[o2F5 T2 清理未付款to ask an account||to demand an account
Nl@Hx Y*}Sq|y ZY/at/v
r\3In-(AT 结清差额to balance the account with
Dea;9O +Zr03B If&p$pAH? @W @L%< 清算to settle an account||to liquidate an account||to square an account
9M7P]$^ d=5D 9'+ DSjo%Brd- r\NnWS J 审查帐目||监查帐目to audit an account
,!Hl@( ifgaBXT55 &1[5b8H;+ 7CIje=u.q 检查帐目to examine an account
z H \*v' df:,5@CJ8 r=w%"3vb^ NFSPw`f 转入A的帐户to charge the amount to As account
ZbGyl}8ua !c&^b@
yw 3Q ]MT ~*[}O)7# 以计帐方式付款to pay on account
0?:ZER v ji8Rd"S 9]YmP8 m:41zoV 代理某人||为某人on ones account||on account of one
e!-'O0-Kw ;,A\bmC K7l{&2>? 8zGzn%^ 为自己计算||独立帐目on ones own account
_xC~44 9qW,I|G d}=p-s.GA 9e=*jRs]l^ 由某人收益并负风险on ones account and risk||for ones account and risk
dG rA18 *=
71/&B LH_ 2oJ\ 4Oy
c D 由某人负担for ones account||for account of one
<Q0&[q;Z 5cADC`q c1<g!Q&E Lf-8G5G 按某人指示||列入某人帐户by order and for account of one
Q d./G5CC f65Sr"qB3 'I~dJEW7 w#1dO~ 列入5月份帐目for May account
S3<v?tqLr =,'Z6?%p
Vg+SXq6G <#Lw.;(U;k 编入某中帐项下to pass to the account of||to place to the account of
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xH0/R LK3J 4
5lg&oO 寄出清算书to send in an account||to send in render an account
cm3Y!p{p" +{I\r| e>^R 8qM? Jc)1} 支票薄cheque book
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B<R-|-# ah92<'ix g)9/z 支票陈票人cheque drawer
i/~J0qQ ' 7A7HDJ |$t0cd $T4PC5. 持票人cheque holder
K)?^b|D ~roHnJ> *LRGfk+h l 3K8{HY 不记名支票cheque to bearer||bearer cheque
*K(xES!b XbC8t &Q], ;]Aa *ls6#j@ 记名支票||认人支票cheque to order
rieQ&Jt" vt
N5{C 1aE/_ i[pf*W0g 到期支票antedated cheque
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8ilbX)O r!^\Q7 未到期支票postdated cheque
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T v+#j> )^N8L< v8Zgog)V 保付支票certified cheque
Q
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WV $k ma#7 {1aAm+ !yX<v%>_0 未获兑现支票,退票returned cheque
k+[KD >;1 jtv
Q<4 iyYY)roB x\.i`ukx 横线支票crossed cheque
^Nw]'e3 nq f<NH3i 49oW 'j 0:'jU
普通横线general crossing
Q!X_&ao)O \GvY`kt3 x{>Y$t] |OZ>/l { 特别横线special crossing
H?j-=Zka S}^s5ztm MLBg_< g[au-.: 空白支票blank cheque
Y-q@~vZ] IS2Ij o:8S$F`O@ qTHg[sME 失效支票,过期支票stale cheque
-ouJf}#R &n]Z1e}5 :F>L;mp @MZ6E$I 普通支票open cheque
7e4tUAiuU M.:@<S m0\"C-Bk RO$@>vL 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
wYQ1Z ;Nf hKu%K V> a3V' <]Pix) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
3cfZ!E~^kc qa$[L@h> &lh_-@Xz OpbT63@L 支票换现金||兑现to cash a cheque
*K jVPs (2S!$w% nhP~jJn B`Or#G3ph 清理票款to clear a cheque
$qlqWy-s {`K]sa7` I6hhU;)C !v5sWVVR 保证兑现to certify a cheque
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s 填写支票数额to fill up a cheque
KSgQ:_u4} `!,\kc1 D2TXOPH >|_gT%]5 支票上划线to cross a cheque
e1`)3-f !QQ<Ai!E }uvKE|umj Y1yXB).AH8 开发支票to make out a cheque
b#Fk>j p9&gEW )-Mn"1ia SA`J.4yn 签发支票,开立支票to draw a cheque||to issue a cheque
Pa+AF lrmt)BLoh [al(>Wr9 np`gcj# 透支支票to overdraw a cheque
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, sxN>+v11z 2[8fFo> 背书支票to endorse a cheque
uFrJ:l+ K4?t' dd] ,<Grd5em. Jm]]>K8.3V 请付票款||清付票款to pay a cheque||to honour a cheque
q*F
~~J!P (5Z8zNH`3 =e-a&Ep-z )I Y 5Y 支票退票to dishonour a cheque
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L/p.@ 拒付支票to refuse a cheque
dr,B\.|jC fXF=F,!t jlRl2 #" uGuc._}= 拒付支票to stop payment of a cheque
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7GBZA=J 0^<Skm27" 提示要求付款to present for payment
z^ aCQ3E .^[fG59 -(/2_&" Z%Tq1O 见票即付持票人payable to bearer
z`86-Ov lQp89*b?=U 0%h[0jGj l#2r.q^$| 支付指定人payable to order
*/%$6s~ u=d`j 2p$n*|T&c $n=W2WJ6f 已过期||无效out of date||stale
Vr&el .KT 7le<Zm "xe7Dl ?VMi!-POE 请给出票人R/D||refer to drawer
ys&"r":I }"%!(rx rt5oRf:wY [ -9)T 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ILkjz^ Ur_S
[I yM (_P0 ,GdxUld 文字与数字不一致words and figures differ
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:U]\P pX>ua5Z 支票
G
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~I8v5 H
时间已过account closed
DHh+%|e 4&FNU)tt 'sm[CNzS R7E]*:0} 更改处应加盖印章alterations require initials
c0!Te'? ^;V}l?J_s X0^zw^2W ;el]LnV!O HO266M
U-Af7qO 时间已过effects not cleared
G*)s%2c>h +}Kk2Kg8 T5K-gz7A ]}nu9z< 停止付款payment stopped
)x$!K[= ]h #WkcXQ >[Xm
|A# JiKIm
z 支票毁损cheque mutilated
H"Q(2I 06PhrPVa!\ 7ZF}0K$^B hVlyEsL
g 汇款||寄钱to remit||to send money
#Y;.>mF B*9 Tx y]"_ kA1RfSS 寄票供取款||支票支付to send a cheque for payment
+V2C}NQ5R f2uZK!:m mcvDxjk,h -0A@38, } 寄款人a remitter
R!sNg
*Zc9yZl2 b2a'KczV FpP\-+Sl 收款人a remittee
~wfoK7T} ?2H{^\<(e 929#Q#TT %0NL Rfp 国外汇票foreign Bill
OZ eiHX! 0Wa#lkn$I
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0# Xfj)gPt} 国内汇票inland Bill
[Dnusp7e Sq?,C&LsA RwUW;hU 6!*K/2:O 跟单汇票documentary bill
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:n}w 0rV/qMo;K 7TP$ [.M 空头汇票accommodation bill
t9ER;.e "_t4F4z QT_Srw@ \{kHS
V%z 原始汇票original bill
ki#y&{v9Be !
&y S<*' ;{5~ =1O?jrl~q 改写||换新票据renewed bill
Bhj:9%` 9 _eS`,' b S,etd *`%4loW 即期汇票sight bill||bill on demand
:#qUMiu$ 'HCnB]1 X!o@f$ ?b5H
2W …days after date||…days after date…日后付款
u]R$]&< wI
*Y{J !`Le`c Xp#~N_S$ …months after date||…months after date…月后付款
(s&ORoVGn Il|GCj*N Ln:lC(
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见票后…日付款…days after sight||…days sight
tO
7I&LNE $%B5
$+ j+nv=p D6Dn&/>Zp 见票后…月付款…months after sight||…months sight
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:ri3Tu SGQDro=l 1}`2\3, 同组票据set of bills
}H5/3be V>AS%lXj w\p9J0
K,6OGsh 单张汇票sola of exchange||sole of exchange
IOX:yxj >C:If0S4X Xh`" LGAX"/LX 远期汇票usance bill||bill at usance
|J\,F.{' w?*jdwh,' QsM*wT&aa vsc&Ju%k 长期汇票long bill
wz h.$?~ L*9H#%3 C>NQ-w^ g[AA,@p+ 短期汇票short bill
v"/TmiZ >GmN~"iJ .8:+MW/ a&N