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。
ig6F!p 会计报表statement of account
biQDupTz Wa
wOap cf96z|^C vForj*Xo 往来帐目account current
%k9GoX_ T{Av[>M 8/k*"^3 m}rUc29cS, 现在往来帐||存款额current accout
o<Q~pd#Ip, )Zox;}WK+ {$Qw]?Yv L:7%W dyh 销货帐account sales
opd^|xx0 ,#nyEE n* uT up1kg>i%" 共同计算帐项joint account
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,3@ QN":Qk(,q o^mW`g8[ 04o(05K 未决帐项outstanding account
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f(`=TC 贷方帐项credit account||creditor account
XsEDI?p2 U`z=!KI+g m;'ebkq U<K)'l6#2n 借方帐项debit account||debtor account
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bZLY#g7L" 应付帐||应付未付帐account payable
zt6GJz1q qf;x~1efC4 PY[nnoF"| Ejmpg_kux 应收帐||应收未收帐account receivable
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HQX.oW 新交易||新帐new account
MaN6bM &sJ -&7YZ .k cyw>T`I )\Am:?RH; 未决帐||老帐old account
g=n{G@ *N shKTj5s? f}=>c|Do 3?5JY;}h>" 现金帐cash account
W[/Txc0$ 3N257] ;Nk,bb K #x*\dL 流水帐running account
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K5 暂记帐||未定帐suspense account
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SP.k]@P 过期帐||延滞帐overdue account||pastdue account
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g| DQ<4`wE M L>L IN 1A 杂项帐户sundry account
-^+fZBU; hi`[ -U*J5Q fqjBor} 详细帐单||明细表detail account
't6l@_x LAkBf /% g+|C R:4@a ':H 呆帐bad account
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e*s\4 eSQkW Dj>eAO> Bv<aB(c 会计项目title of account
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#mBNe62p 0<7sM#sI! {0~\ T[qm 9U8x&Z]P 会计薄||帐薄account-book
, #=TputM ; [G: BmKf%:l} ~m_{&,CA. 营业报告书||损益计算表account of budiness||business report
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] )9^)t 借贷细帐||交验帐account rendered
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明细帐account stated
^3[_4av }4p)UX>aWT ,`JYFh M e8rZP(g&g 与…银行开立一户头to open an account with
0N^+d,Xt. R\|,GZ!`+ =* G3Khz! ~5'7u-; 与…银行建立交易to keep account with
m^!:n$ FY^2 Y E447'aJ $m;`O_-T 继续记帐to keep account
5mQ@&E~#W }[Z'Sg]s +l^tT&s;f Ym1vq= 与…有交易to have an account with
4XNheP;b Asv]2> x VxBBZsZO~ GA[Ebzi 作成会计帐||有往来帐项to make out an account with
@Wc5r# ._^}M<o L `mzlOB y92R}e\M 清算||清理债务to make up an account
Vf;&z$D{r 7b+r LyS0 *mzi ?3 d!E_EoOi 清洁帐目||与…停止交易to close ones account with
l3sF/zkH `wXK&R<` ao2^3e Hl,{4%] 结帐to close an account
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m>i*8 pASX-rb Q]YB.n3 gom!dB0J 清理未付款to ask an account||to demand an account
R3~,&ab l)9IgJ|<b )GkJ%o#H2 zMR)w77 结清差额to balance the account with
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=1-X 5Jbwl$mZ N[po)}hp H].|K/-p 清算to settle an account||to liquidate an account||to square an account
!BsQJ_H rZKfb}ANQ pcy;]U? SLKplLO 审查帐目||监查帐目to audit an account
Y~AjcqS 5dm ~yQN/ $D1ha CL v>_@D@pr 检查帐目to examine an account
~Q&J\'GQH nF@**,C Q Q#\Nhc a_RY Yj 转入A的帐户to charge the amount to As account
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Q3Fgj Am<5J,<uy =]%JTGdp( 以计帐方式付款to pay on account
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~jh 代理某人||为某人on ones account||on account of one
'XK 'T\m !;eE7xn & J].Oxch&y Dh8ECy5k<* 为自己计算||独立帐目on ones own account
(`1io 0$*7lQ<a#M wXIRn?z ev4[4T-(@ 由某人收益并负风险on ones account and risk||for ones account and risk
n 9B5D:.G YzESVTh tF:AnNp= qX,q*hr- 由某人负担for ones account||for account of one
Y4rxnXGw ANhqS 9{u= ]3LLlXtK[ 按某人指示||列入某人帐户by order and for account of one
"wgPPop Xq? >a+B _%e8GWf y\T$) XGV 列入5月份帐目for May account
2FMmANH0ev \n{#r`T 1#vu)a1+b o(hUC$vW 编入某中帐项下to pass to the account of||to place to the account of
$gl|^c\ eC-&.Fl 1dN/H)] WZ'<iI 寄出清算书to send in an account||to send in render an account
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oj6P~ W`[VLi}fe 支票薄cheque book
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5 @NM0ILE !]F`qS> 支票陈票人cheque drawer
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.\oz DGHSyB^+1 ;P S4@, ^(q .f=I!a 不记名支票cheque to bearer||bearer cheque
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E <V^o.4mOg> zZMKgFR@ RvR.t"8 记名支票||认人支票cheque to order
#6M |T+= :Racu;xf <-1:o*8:} /we]i1-9 到期支票antedated cheque
Mi.#x_ fM.#FT?? /`m*PgJ X5o*8Bg4M 未到期支票postdated cheque
7&id(&y/ 6w%n$tiX |eRE'Wd0 T={!/y+ 保付支票certified cheque
:}N heRi y(DT^>0 f>Rux1Je4 \`y:#N<c 未获兑现支票,退票returned cheque
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d./R;Z- I{ 横线支票crossed cheque
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):X _$T mX>N1zAz 普通横线general crossing
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E q]1p Q)\'p +X#6dv$ @v`.^L{P 特别横线special crossing
%oqKpD+ ASdW!4.p azFJ-0n@" uG -+&MU? 空白支票blank cheque
%<^^ Mw N4x5!00 jwjLxt a =W%x{ 失效支票,过期支票stale cheque
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&a 普通支票open cheque
O)W+rmToI sPc}hG+N 4Q#{, y944 H*G(`Zl} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
;o'>`=Y >-V632(/{o vJs6nVbK V0D&bN* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
}8AH/ 48z%dBmTT* bLS10^g5 jv v= 支票换现金||兑现to cash a cheque
>!qtue7B BEax[=&W xyo~p,(~t (Zx--2lc 清理票款to clear a cheque
UU(Pg{DA6 Wtaz@+ ..Dm@m} 13 h,V]ak 保证兑现to certify a cheque
&*o4~6pQ# !\| Xl1% c7r.1 ie[X7$@ 填写支票数额to fill up a cheque
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Z} 支票上划线to cross a cheque
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' 5J[]J f6J]=9jU \^0>h`[ j=U"t\{ 开发支票to make out a cheque
4S*ifl phG*It} =c 9nC;C Id^q!4Th9 签发支票,开立支票to draw a cheque||to issue a cheque
S@!_{da > dVhIbG YJ6:O{AL1 ] 7[#K^ 透支支票to overdraw a cheque
VOC$Kqg; SFh<>J^ 0a UhDf6A`] Py#EjF12 背书支票to endorse a cheque
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f *jQ$\|Y @f"[*7Q`/ b00$3,L 请付票款||清付票款to pay a cheque||to honour a cheque
zOA~<fhT 4Th?q{X _'Jjt9@S 2%fzRXhu% 支票退票to dishonour a cheque
i`f!) 1 QKEtV x>mI$K(6M ,_H H8[& 拒付支票to refuse a cheque
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\z6UWZ 拒付支票to stop payment of a cheque
&c"!Y)%G ]v5/K "oiN8#Hf |15!D 提示要求付款to present for payment
;=IJHk1& bBc<p{ *w.":\P] `-CN\ 见票即付持票人payable to bearer
Z5oDj|&l} EKcPJ\7 &+(D< U k4<28 支付指定人payable to order
dZIbajs' ChUE,) V:j^!* 55ec23m 已过期||无效out of date||stale
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@=AQr4& tA4Ra,-c H-&27?s^ 请给出票人R/D||refer to drawer
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/" 0U/[hG"DKN &qPezyt 451.VI}MR 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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ph oL R/\Y( OESKLjFt T#!% Uzz 文字与数字不一致words and figures differ
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{E(2.'d 支票
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1E||ft-1i* 时间已过account closed
!hfpa_5 &0[L2x}7 k ?6d\Q Hc<@T_h+2 更改处应加盖印章alterations require initials
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6RxI9{ry 时间已过effects not cleared
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xc@$z*w VFF5Tp #E=8kbD7 停止付款payment stopped
vf>d{F^rv v4E=)? E <j=5|0t PX^k; 支票毁损cheque mutilated
1; kMbl] ??B!UXi4R UE5,Ml~X 5CcX'*P 汇款||寄钱to remit||to send money
w0nbL^f 19(x$=: E Lq1 =,ax"C?pR 寄票供取款||支票支付to send a cheque for payment
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wo0 xWa[qCr >{~xO 6H 寄款人a remitter
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l:- W[`ybGR< ,#;`f=aqTG 收款人a remittee
IMdp" fX,O9d$ /<[_V/g[t? !WGQ34R { 国外汇票foreign Bill
TBJ?8W( @VOegf+N FdnLxw yyu -y0_ 国内汇票inland Bill
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Jn|<G 跟单汇票documentary bill
6=JJ!`"<2 qA!4\v={ Ho/tCU|w =z9,=rR4 空头汇票accommodation bill
@##}zku x~Z7p)D_< (ESFR0 _'V o3b 原始汇票original bill
"N&ix*($ &u[F)| >a2[P" 1z2v[S&pk 改写||换新票据renewed bill
V#b*:E.cA B3[X{n$px W2$rC5| !U(S?:hvW 即期汇票sight bill||bill on demand
$?:IRgAr @(x]+*) k)F!gV# hr'?#K …days after date||…days after date…日后付款
t W V?^qW#AG +J| LfXgB 8aRmHy"9l …months after date||…months after date…月后付款
g9g ]X J'=s25OWU "tk1W>liIN }*-fh$QJ 见票后…日付款…days after sight||…days sight
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*qL2=2 ~/SLGyu 见票后…月付款…months after sight||…months sight
0VR,I{<.{ t*BCpC} UDcr5u eKn 9_&]7ABV 同组票据set of bills
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K q(s0dkrj KU+u.J E:\#Ur2 单张汇票sola of exchange||sole of exchange
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s2z=^ 远期汇票usance bill||bill at usance
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< k-s|gC4 长期汇票long bill
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