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。
{ZsWZJ! 会计报表statement of account
3R=3\; ^$Eiz. 6dS1\Y t!=~5YgKs 往来帐目account current
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KtR 6m{$rBR 现在往来帐||存款额current accout
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^*;c# : {N3o: 销货帐account sales
SiuO99'nV /DG`Hg x+:,b~Skk hIO4%RQj_ 共同计算帐项joint account
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}D7-, 未决帐项outstanding account
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' %:;[M|. 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
X$h~d8@r pQMpkAX F']%q 0 cLko 应付帐||应付未付帐account payable
^xNe Eb {6y.%ysU -"dy z( [qD<U %Hi 应收帐||应收未收帐account receivable
<QW1fE HYYx*CJ) 8YLZ)k' u-M$45vct 新交易||新帐new account
qH$rvD!] %b%<g%@i !#4HGjPI R$&&
kmJ 未决帐||老帐old account
;Y&?ixx [QN7+#K, N\e@$1 3[i!2iL. 现金帐cash account
z'D{:q Zy3&Zt YYr&r.6 HV7(6VSJ+ 流水帐running account
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f) p[cL#fBz 暂记帐||未定帐suspense account
4_0/]:~5 D#[ :NXahn Y"rV[oe GE+csnA2 过期帐||延滞帐overdue account||pastdue account
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f>/ 1KV :k/U7 2 杂项帐户sundry account
\.|A,G= z\d2T%^:g( gH55caF< pyJOEL]1F 详细帐单||明细表detail account
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!Jnw_) 呆帐bad account
OmbKx&>YGz J15T!_AW< 8"UG&wLT I/V#[K C 会计项目title of account
NRF%Qd8I/2 #$C]0]| -gGK(PIf 3CPOZZ 会计薄||帐薄account-book
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9, Y[?Wt/O; 营业报告书||损益计算表account of budiness||business report
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D? <X&:tZ#/ 借贷细帐||交验帐account rendered
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明细帐account stated
>&Q. .`q B F|FW ^WPV me^Gk/`Em 与…银行开立一户头to open an account with
K#< Wt5 m48Y1'4 =PM#eu *sVxjZvV 与…银行建立交易to keep account with
F|{?GV%hF )p9n|C XPTB,1g+f JjML!; 继续记帐to keep account
# |[@Due 'p]qN;`'O$ )pa|uH+N *3($s_r> 与…有交易to have an account with
j=>Gfo Bd[Gsns XhV"<&v J"|$V# 作成会计帐||有往来帐项to make out an account with
%'O(Y{$Y. V@-GQP1 .e#j#tQp Kp;o?5H 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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Ghu- kA`qExw% 结帐to close an account
vb!KuI!:p <P-r)=^ *E_= 8OV T/5UlW|\ 清理未付款to ask an account||to demand an account
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x[Jc {qyo# 结清差额to balance the account with
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2b 清算to settle an account||to liquidate an account||to square an account
3I(H.u 6dMpd4"\ wE2?/wb | 'G$}]H 审查帐目||监查帐目to audit an account
XWV ~6" i%w'Cs0y h,G$e|[? :+$_(*Z 检查帐目to examine an account
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?o97 '?t{-z, +.St"f/1 转入A的帐户to charge the amount to As account
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P6rL;_~e a3[aXe 以计帐方式付款to pay on account
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#rvTDRw #D8)rs.9 5T`39[Fya (aLnbJeJ 代理某人||为某人on ones account||on account of one
2e&Zs%u l|9`22G "`zw( $MHc4FE[ 为自己计算||独立帐目on ones own account
lM]7@A ga1RMRu+ :T2K\@ oT w1w 由某人收益并负风险on ones account and risk||for ones account and risk
O^GTPYW EBm\rM8 Zzs pE} 1Mqz+@~11 由某人负担for ones account||for account of one
xhv)rhu@ {S c1!2q &Jz%L^ yL1\V7GI{[ 按某人指示||列入某人帐户by order and for account of one
6|9fcIh]B I|hG"i 3[$VW+YV IiL?@pIq 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
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z quR':=S5f Vs(;al' 寄出清算书to send in an account||to send in render an account
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lVtgg? 支票薄cheque book
MTQdyTDHl ?mMd6U&J !#3R<bW`R8 '#XP:nqFkK 支票陈票人cheque drawer
7dLPy[8";t nHhg#wR b]Jh0B~Y G$q=WM!%#s 持票人cheque holder
$`i&\O2* b'G4KNW A="h}9ok NLj0\Pz|B 不记名支票cheque to bearer||bearer cheque
E~24b0<7 =|6IyL_N s%Z3Zj(,8( C>LkU |[ 记名支票||认人支票cheque to order
n1v%S"^ y|X[NSA ^0VI J)y c=7L)w:I 到期支票antedated cheque
7eY*Y"GX F3?v& OyVp 3O <yeG0`}t 未到期支票postdated cheque
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hC/= Ly3^zFW ^ c:(HUo# FG'1;x! 保付支票certified cheque
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a~J.0co d6_ CsqV 未获兑现支票,退票returned cheque
sb;81?| ~$+9L2gz h:l\kr|9 m'Wz0b^BO 横线支票crossed cheque
)wAqaG_d #Ez>]`]TB FFPO?y$ D=e&"V a 普通横线general crossing
,1od]]>(O 4e9mN~ H!,#Z7s r..\(r 特别横线special crossing
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odyG 空白支票blank cheque
1}9@aKM Qb6s]QZEV t(^c]*r~ MAhcwmZNy 失效支票,过期支票stale cheque
Wl}d6ZTm UT+B*?,h lQldW|S> ?%F*{3IP 普通支票open cheque
x?T/=C G!@tW`HO +:;r} 7Zh Rm{S, 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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YNqr rm<(6zY AW1691Q : >4{m) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
J)6f"{} & nUD)G<v cOq^}Ohan \_qiUvPf\ 支票换现金||兑现to cash a cheque
0 @~[SXR u-=%gx"Di R6*:Us0\FJ t=Tu-2,k 清理票款to clear a cheque
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I# z`]'~ x<4-Q6'{S C|8.$s< 保证兑现to certify a cheque
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5k {a(I Pl9/1YhD/ }>>lgW>n,; 填写支票数额to fill up a cheque
22)2olU x~rIr#o H[BY(a@c ggIz)</ 支票上划线to cross a cheque
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IxHusB 开发支票to make out a cheque
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Mjjt T}jryN;J5 @.6l^"L 签发支票,开立支票to draw a cheque||to issue a cheque
B0T[[%~3M =Wn11JGh wK!4:]rhG < {$zOF} 透支支票to overdraw a cheque
Xkk m~sM6 :''^a L&H4fy!> dq?{?~3 背书支票to endorse a cheque
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0 sg RY`U.C 请付票款||清付票款to pay a cheque||to honour a cheque
fH-V!QYGF ep* ( /~Zxx}<; c&vY0/ [ 支票退票to dishonour a cheque
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wQb1J/ df; -E j?K]0j; 拒付支票to refuse a cheque
()i8 Qepo} l$=Y(Xk Nz %{T _1S^A0ft 拒付支票to stop payment of a cheque
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M! WB<_AIt+ (P&~PJH H48`z'o 提示要求付款to present for payment
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u \q(DlqTqs 见票即付持票人payable to bearer
i'aV=E5 ~Q}JC3f> AC:cV=' Vw0cf; 支付指定人payable to order
H.cN(7LXm JFf*v6:, 8:E)GhX b.V\EOk 已过期||无效out of date||stale
tp"dho *<Yn QhUv(]0 x@/ N9* 请给出票人R/D||refer to drawer
L>VZ-j ,5J-C!C .4DX/~F 0]%0wbY1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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*c *;b.x" 文字与数字不一致words and figures differ
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?\[2Po]n C":i56 支票
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k1Cx~Q)XC 时间已过account closed
evOyTvc T*YbmI]4 GPP{"6q5' T1'8<pJ^ 更改处应加盖印章alterations require initials
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'@OqWdaR 时间已过effects not cleared
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'7Z(9 停止付款payment stopped
[4Tiukk( sbnNk(XINQ 2p'ujAK ia=eFWt. 支票毁损cheque mutilated
m?LnO5Vs Np$peT[ Z(g9rz']0 S-)mv'Al'F 汇款||寄钱to remit||to send money
?M2#fD]e 8z,i/: :9`'R0=i^ NR3]MGBKv 寄票供取款||支票支付to send a cheque for payment
xDtq@Rb} |.kYomJ `>M;f%s :0K[fBa 寄款人a remitter
yL =*yC }*vUOQQp* 88c-K{}3 "$)Nd+ny 收款人a remittee
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c!fx\ 国外汇票foreign Bill
%C&HR2 &+t! LM |a!AgvNF _"BYnPq@wb 国内汇票inland Bill
fAx7_}k/ m z=ItKoM*< w7n6@"q j9)WInYc: 跟单汇票documentary bill
,SEC~)L jpND"`Q ;^QG>OP$ IYtM'!u 空头汇票accommodation bill
WxNPAJ6YH \;"$Z9W PbR6>' zk)9tm;i{ 原始汇票original bill
\W^Mo>l DK2m(9/`3 H)XHlO^ $i#
1<Qj 改写||换新票据renewed bill
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v ~( %TQY5 即期汇票sight bill||bill on demand
wSrq?U5q REd"}zDI hg8gB8Xq {+Rf?'JZH …days after date||…days after date…日后付款
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SKj 1Ql\aO) qw]:oh&G +APf[ZpU …months after date||…months after date…月后付款
]<3$Sx_{y Ave{ `YD Z1V%pg>]* l}|KkW\y 见票后…日付款…days after sight||…days sight
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