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。
QAcvv 0Hv 会计报表statement of account
P,tN
;c 5C{X$7u `| R8WM LOe!qt\& 往来帐目account current
VJuPC ZYu^Q6b3 x"U/M?l Gf]oRNP,N 现在往来帐||存款额current accout
;41s&~eR SLZv` 2yeq2v !A!zG)Ue< 销货帐account sales
EYG&~a>L* c3oI\lU
=ngu*#?c4 ^!Bpev
共同计算帐项joint account
ChGwG.-%L :GGsQ
n [o|]>(tk ~x>IN1Vci 未决帐项outstanding account
=oiY'
}%(i ki}Uw# 2Uu,Vv '_(oa<g 贷方帐项credit account||creditor account
?55('+{l o)1wF
X l\MiG Na c WK@O> 借方帐项debit account||debtor account
.8.ivfmJh /j3oHi$ f\/};a ho^1T3 应付帐||应付未付帐account payable
u'?t'I r+$ 0u~^ 0Dh a1[= *4A.R&Vu 应收帐||应收未收帐account receivable
;x+4jpH]B u%ih7v!r\ EEa
KT`/d I0)iC[s8; 新交易||新帐new account
:!{aey 'fK_J}+P Z A
ZQFr'* hRc\&+#/ 未决帐||老帐old account
(
B50~it @JN%P}4) vs6`oW"{# HjnHl- 现金帐cash account
h3O5DP6~ t
}*teo[
-pX/Tt6 T5Pc2R 流水帐running account
x
bn+9b :
q6hT<f; [vV-0Lx" '7_'s1 暂记帐||未定帐suspense account
Qj3UO]> zxwpS 9';0vrFeM +{Q\B}3cj1 过期帐||延滞帐overdue account||pastdue account
>E)UmO{S @h^5*M 1l1X1 iW |]-Ba\ 杂项帐户sundry account
ZO0_:T#Z LJI&j \ mP:mzmUw )[qY|yu 详细帐单||明细表detail account
lG jdDqi i37W^9 R Fb-NG.Z# `=CF
|I 呆帐bad account
]YOQIzkL4} >@ EQarD @^;\(If2 1X#`NUJ?2 会计项目title of account
I94;1(Cs% z|p
H>R?:
]=]'*Z% &,KxtlR![ 会计薄||帐薄account-book
uy`U1> gb@!Co3 a
IqNNR ^z)lEO 营业报告书||损益计算表account of budiness||business report
;#f%vs>Y7i xn6E f" o8Bo%OjE tP3H7Yl!g 借贷细帐||交验帐account rendered
YK}(VF?& 9N'$Y*. d< ;q$<]X_S)} ]FFU,me2 明细帐account stated
tQ|b?3 (&
~`!] U*6-Y%7 lg!1q8 与…银行开立一户头to open an account with
KJ(zLwQ: 4["}U
1sG Ylo@ ?Bh} 与…银行建立交易to keep account with
czHO)uQ?d` wv?`3:co KTf!Pf?g rylllJz|L: 继续记帐to keep account
FWD9!M K 9V"^
F.> SM^6+L"BE x,p|n 与…有交易to have an account with
3>S.wyMR4 VQ}=7oe%q ]k,fEn( M5%xp.B 作成会计帐||有往来帐项to make out an account with
} [75`pC~O _L:
/2 LW2Sko?Yo w$&10 清算||清理债务to make up an account
:X;8
$.z _xmM~q[c7p qv,|7yw{ kB~: HQf 清洁帐目||与…停止交易to close ones account with
~&KfJ L8ZCGW\Rr M8g=t[\ q=R=z$yr 结帐to close an account
sL!6-[N wefQmRK ;>CmVC'/ }>h?W1 清理未付款to ask an account||to demand an account
u' r;-|7
SJy? ^
NghQ#c Ke\?;1+ 结清差额to balance the account with
U+'?#"
J8( Q 2tGe~H ,:,c
kul @c{Z?>dUc# 清算to settle an account||to liquidate an account||to square an account
Ky$<WZs 4y
P
$l b%v1]a[ ^K;,,s;0 审查帐目||监查帐目to audit an account
ls/:/x(5d R)<>} y $?'z%a{ ]Mtb~^joG 检查帐目to examine an account
H9 't;Do vKI,|UD&- uQ&xoDCB v3hNvcMpf 转入A的帐户to charge the amount to As account
P}aJvFlmP t(ZiQ<A .j;My%)?p xeu] X|, 以计帐方式付款to pay on account
"b} ^xy ,ciNoP*-~% ~(yh
0V a_pkUOu6 代理某人||为某人on ones account||on account of one
Oz n7C?\* S&]JY ZPMX19 m_St"`6 . 为自己计算||独立帐目on ones own account
j)J4[j qOk4qbl[ rT"8e*LT JQ.ZAhv 由某人收益并负风险on ones account and risk||for ones account and risk
5V%K'a( ^]Gt<_ [#14atv Ujw^j 由某人负担for ones account||for account of one
Gb8LW,$IT- [*50Ng>P` ZtB0:'o; tCA |sN 按某人指示||列入某人帐户by order and for account of one
*d(wOl5[ } |sP;Rpu PJb_QL!9 'kYV}rq;l 列入5月份帐目for May account
LsBDfp5/ Url8Z\;aM _}Z*%sT NO6. qWl 编入某中帐项下to pass to the account of||to place to the account of
Zso.3FR, )_+#yaC LfF<wDvXf ae
P4%h 寄出清算书to send in an account||to send in render an account
(
6r9y3' />+JK5 KnU "49 ^hZwm8G 支票薄cheque book
spFsrB
E{lq@it32p `W|2Xi=^5 qr6WSBc 支票陈票人cheque drawer
9}3W0F; } #%sI"9 o#w6]Fmc 6bfk4
k 持票人cheque holder
J!S3pS5j y
?Q"-o ( h=)Im) s-k-|4 不记名支票cheque to bearer||bearer cheque
{J|P2a[ in B}ydk 5t0i/&zX
)5]z[sE 记名支票||认人支票cheque to order
3)GXu>) t ?J)%.~! G::6?+S Cr(pN[, 到期支票antedated cheque
R2M,VK?Wx \
fwf\& >} ay
kz*g E
8IWHh_ 未到期支票postdated cheque
tD>m%1'& eIg2m <9u Sw(%j1uL )P|Ql-rE4 保付支票certified cheque
4e*0kItC uw]e$,x? sW=@G'}3 .# M5L 未获兑现支票,退票returned cheque
/G84T,H !3T x\a`?/ 0.+iVOz+Y XY%8yII6 横线支票crossed cheque
{uckYx-A gqe
z- +>I4@1qC-| 6aK%s{%3s 普通横线general crossing
R~c(^.|r H|,{^b@9 vTB*J,6. ',O@0L]L 特别横线special crossing
Mzb_o2^( )8 iDjNM< )bcMKZ 8YYY *> 空白支票blank cheque
a(}jn| 9jvg[H qo}kwwWN; r3*wH1n 失效支票,过期支票stale cheque
Jl^oDW BkO"{ V-X n&s sRoZvp5 普通支票open cheque
k$+
& <F!:dyl *X<De WG^D$L: 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
1pz6e8p:m {fX4 [NKWudq |-e=P9, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
+rql7D0st 3K#e]zoI i[YYR,X| c 9ghR0WM 支票换现金||兑现to cash a cheque
C-2n2OM. tG#F7%+E bFflA )p!dqlK 清理票款to clear a cheque
'ugG^2Y 0 TS:o/{(a .{8lG^0U< C{>?~@z&5 保证兑现to certify a cheque
Lnj5EY er ME |"pJ bUWtlg L\"=H4r 填写支票数额to fill up a cheque
=h&^X>! JLG5`{ As>po+T* oVsl,V 支票上划线to cross a cheque
1}'Jbj"/ X5<L (d!vm\-PH j#~4JGZt 开发支票to make out a cheque
wr#+q1v J7E/2Sl 5aWKyXBIx &GbCJ 签发支票,开立支票to draw a cheque||to issue a cheque
zd;xbH//)b &E9%8Q)r( "\V:W%23W{ D@Wm- 透支支票to overdraw a cheque
.^v7LF]Q G-:DMjvN OZv&{_b_ "/\:Fdc^ 背书支票to endorse a cheque
E3KPjK L~;_R*Th z?i82B[Tm JUXK}0d%eN 请付票款||清付票款to pay a cheque||to honour a cheque
Z`:V~8=l @lBH@HR=C ?dTz?C.w ,$G89jSM 支票退票to dishonour a cheque
)
.]Z}g& DSIa3!0
Lv5AtZl}
koi
e 拒付支票to refuse a cheque
Vj:PNt[ \[8I5w- m\k$L7O O=+C Kx@ 拒付支票to stop payment of a cheque
{uhw ^)v aH>.o 1; ).vdKNzw Su-+~`
" 提示要求付款to present for payment
0Ifd! $4eogI7N>w mqE&phF, #}vcffgZ 见票即付持票人payable to bearer
WFh!re%Z
t qER;L T8RQM1D_s g"#
+U7O 支付指定人payable to order
_]Hn:O"o 0_Y;r{3m" f^]2qoN V&f3>#n\ 已过期||无效out of date||stale
PSy=O\ [PU.lRq 6Es-{u(, 4e5Ka{# < 请给出票人R/D||refer to drawer
]V9\4#I4 $U6)km4 \@80Z5?n WM"I
r1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
!G 8SEWP G.BqT\ o' mM95BUB Eu0_/{: 文字与数字不一致words and figures differ
f"PApV9[ )>?K:y8I~ '8W }|aF 5&VLq 支票
DG&
kY+
(yZ^Y'0 时间已过account closed
3)`}#` T q_I ''L R!- RSkB E>7[ti_p5 更改处应加盖印章alterations require initials
i,V~5dE[I< 3L;)asF &yP9vp=" \?}ZXKuJj AMkjoy3+]
#kxg|G[Ol 时间已过effects not cleared
<vPIC G) le1'r>E$ T}zOM%]] 8"
\>1{^ 停止付款payment stopped
6T)D6;@L )!OEa] [jY_
e`S udw5A*Ls 支票毁损cheque mutilated
V%3K") 0t<TZa]V 0/),ylCj 3s$m0 汇款||寄钱to remit||to send money
4sG^bZ, @90) 8_:jPd!3 l3.HL> o 寄票供取款||支票支付to send a cheque for payment
\.}* s]6 VdYu| w;v 9GCxF`OB TMq\}k-I5 寄款人a remitter
P,*R@N S=o Ab& Wb^YqqE E5Z,4B 收款人a remittee
rs<UWk<q |>d56 )|*HkdF` x!
Z|^q
国外汇票foreign Bill
8Kv=Zp,?` $n>.;CV =)'AXtvE cn Q(
G$kh 国内汇票inland Bill
#Z8<H |r6<DEg l'mgjv~ qd(`~a 跟单汇票documentary bill
Ey 4GyAl `
a E{1O<qO<