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。
BbzIQg: 会计报表statement of account
mx2Ov u `0R>r7f)H gLbTZM4i SMQC/t]HT 往来帐目account current
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Jb8%A@Z+ UXHtmi|_: 现在往来帐||存款额current accout
9*CRMkPrd ]v$ 2JgF]@ JS&;7Z$KX SQJ4}w>i 销货帐account sales
ORfMp'uP= W:2j.K9! }9+Vf'u|l Mo4igP 共同计算帐项joint account
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_TAo ^3Z~RK\} 未决帐项outstanding account
lhF)$M :IozWPs* y*I,i*iv LO)QEUG 贷方帐项credit account||creditor account
cvV8; m;u :_4 }y%mG&KSz F[0w*i&u5 借方帐项debit account||debtor account
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y%Hrw 应付帐||应付未付帐account payable
/J&_ZDNV~ KhyGz"I!@$ ,WS{O6O7 )79F"ltzh 应收帐||应收未收帐account receivable
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m*k &LhR0A #-g2p?+i& '5P:;zw 新交易||新帐new account
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hcL |<LW(,|A F'njtrO3 未决帐||老帐old account
}\EHZ 4?aNJyV%& twql)lbx E, |OMK# 现金帐cash account
(gUxS.zU M` |E)Y N<aMUV m ? UBE0C 流水帐running account
XC[bEp$ -p20UP 1I l>@){zxL ^:o^g'Yab 暂记帐||未定帐suspense account
Yg]!`(db W_|7hwr bHmn0fZ9 ~4ysg[` 过期帐||延滞帐overdue account||pastdue account
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lFc^y 杂项帐户sundry account
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Bw~ 详细帐单||明细表detail account
!F#^Peb u S{WeL6% s^-o_K\*c Zex`n:Wl?j 呆帐bad account
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- t W^1)70<y )<^G]ajn 会计项目title of account
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2Cm !FbW3p f 3qrjb]E%} sm;\;MP*yH 会计薄||帐薄account-book
cK1RmL"3 $R/@%U)-o 78FK{Cr vN`JP`IBx 营业报告书||损益计算表account of budiness||business report
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,H (^LR9 CW 借贷细帐||交验帐account rendered
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-n7/ 明细帐account stated
"o$)z'q !v]~ut !p to;cF6X <|4L+?_(& 与…银行开立一户头to open an account with
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^{C4}x= l =^ ^l` ^uWj# (Ei} :6,} 与…银行建立交易to keep account with
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B 继续记帐to keep account
.oxeo0@~ d0N/!; 9c=`Q5 qwHP8GU 与…有交易to have an account with
6yXMre)YV kaZ_ra;< #%SF2PB; x.aqy'/` 作成会计帐||有往来帐项to make out an account with
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v/+ qM:*!Aq0g 清算||清理债务to make up an account
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bHu 清洁帐目||与…停止交易to close ones account with
6gJc?+ F]`_ak E hC...tk K8|>" c~ 结帐to close an account
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]H"u9X CGJ>j}C 清理未付款to ask an account||to demand an account
ed4`n!3 ,ko0XQBl 1c}LX.9 K zc%HBZ3p 结清差额to balance the account with
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+iI; L s(l )>8 k8E 清算to settle an account||to liquidate an account||to square an account
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i5b P_%kYcX' 审查帐目||监查帐目to audit an account
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jTjbd f&L8<ASFo 检查帐目to examine an account
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_f l. 0|>gj`0 转入A的帐户to charge the amount to As account
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1\ab3n 以计帐方式付款to pay on account
y`p(}X`> R:t 'w~e>$WI Ur2)];WZ 代理某人||为某人on ones account||on account of one
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S 为自己计算||独立帐目on ones own account
W#lt_2!j B*T;DE `Uy'YfYF :}p<Hq 8Z 由某人收益并负风险on ones account and risk||for ones account and risk
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y+S `beU2N Jw)-6WJ!uO 6HR^q 由某人负担for ones account||for account of one
HC/?o0 `w/b];e1) 2&d|L|-> cHk ?$ 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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eLf Ow 编入某中帐项下to pass to the account of||to place to the account of
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T@\%h8@~] nZ8f}R!f: 寄出清算书to send in an account||to send in render an account
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s 1]]#HTwX )w'GnUqWz 支票薄cheque book
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支票陈票人cheque drawer
`}|$eF& 9 7Mi{Zz (|U|>@ z{ MO~d9 持票人cheque holder
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#e1~ gzeTBlXg 66%4p%#b4 不记名支票cheque to bearer||bearer cheque
iK3gw<g >^ijj`{d =Xh*w {axMS yp; 记名支票||认人支票cheque to order
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H ]iE)8X d+Au`'{> 到期支票antedated cheque
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" L+J) 保付支票certified cheque
q"|#KT^) *e}1KcJ `d6,]' B[B(=4EzMP 未获兑现支票,退票returned cheque
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Ot=t6] E{W(5.kb;i 横线支票crossed cheque
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e 普通横线general crossing
Xl\yOMfp (Q~(t NQ qq\h ]#t5e>o| 特别横线special crossing
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* UVj1nom 空白支票blank cheque
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&j?@k,k !p$k<?WX c 失效支票,过期支票stale cheque
T$r?LIa ,Q |dI,4Z\Qb AB")aX2%E Ye"#tCOEG 普通支票open cheque
"R9^X3; F,>-+~L= 'Bb@K[=s pSh$#]mZ` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
W9%B9~\G;+ 9d1 Gu" z }f;_NX %5|DdpES 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
}}MZgm~U) hD!9[Gb w\2yippI Qb~&a1&s# 支票换现金||兑现to cash a cheque
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Jk3V]u M+Jcgb] 清理票款to clear a cheque
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B< D>).^>|q tpP2dg9dF #RWH k 保证兑现to certify a cheque
Wk*t- 2=p"%YSn aq<QKnU ;?'=*+'> 填写支票数额to fill up a cheque
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KcLM PquATAzQA 支票上划线to cross a cheque
\QKr2| Pu7cL Yiy|^j Owz.C_{) 开发支票to make out a cheque
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y+N l&"V 'YUx&FcM 9}DF*np`G 签发支票,开立支票to draw a cheque||to issue a cheque
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_ 透支支票to overdraw a cheque
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BD U +HxL>\ 背书支票to endorse a cheque
)TFBb\f>v \r+8}8 7TN94@kCF &?@5G 请付票款||清付票款to pay a cheque||to honour a cheque
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'R4 U&<Nhh 支票退票to dishonour a cheque
FTfejk! d3| oKP6 :5M7*s)e16 4;hgi[ 拒付支票to refuse a cheque
:*wjC.Z &^W91C?<6 x3>PM]r(V fsDwfwil* 拒付支票to stop payment of a cheque
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9mi2= }7H8Y}m 提示要求付款to present for payment
F]SA1ry O7AW9*< <_tkd3t#W xE4iey@\} 见票即付持票人payable to bearer
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/0{HT Evn=3Tw 1E*No1 已过期||无效out of date||stale
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+QX Gz1 请给出票人R/D||refer to drawer
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l hF!t{ Lf3 =k1 ,jn+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#iOoi9( wf<=rW' ?1?zmaS ho7L@NR 文字与数字不一致words and figures differ
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i 7 V2I"m 支票
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7X$[E*kd 时间已过account closed
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\GB =Kv*M@ k(oHmw Bw31h3yB 更改处应加盖印章alterations require initials
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Nd.+Rs 时间已过effects not cleared
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p?43 b3G4cO;t; Awo H d7M 停止付款payment stopped
2FxrMCC Zz<k^ =rA "|= ?mJNzHrq; 支票毁损cheque mutilated
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ZmG (5s$vcK 汇款||寄钱to remit||to send money
0^41dfdE vps</f! [X'XxYbZ J6eF7 fa 寄票供取款||支票支付to send a cheque for payment
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O 2NHkK_B1P U[EM<5@I 寄款人a remitter
c/Fy1Lv\ |gvx^)ro zI5#'<n 2sj[hI 收款人a remittee
}fps~R \Kp!G1?_AY "+oP((9 )[d?&GK 国外汇票foreign Bill
Y40`~ eSNwAExm zo,`Vibx< P|>
f O' 国内汇票inland Bill
Yj/aa0Ka4 p5 |.E nRYHp7` _g|zDi^ 跟单汇票documentary bill
:+%"kgJNL kdVc;v/5 sN`2"t/s `0.< 空头汇票accommodation bill
i6L>,^Dg A"(XrL-pV b&AGVWhh k[9~Er+ 原始汇票original bill
~=$0=)c kvWP[! j?) xbbQ)sH&m lSGtbSyDI 改写||换新票据renewed bill
$#3O:aW |'$E-[ KxyD{W1 ^P4q6BW 即期汇票sight bill||bill on demand
q]%eLfC( [D!-~]5 HeV6= K`7(*!HEb …days after date||…days after date…日后付款
bXSsN\:Y@[ Rra3)i`* 5Lmhip =:)p\{B …months after date||…months after date…月后付款
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( v<l9}! J7Z`wjX1 见票后…日付款…days after sight||…days sight
EW$.,%b1 7R4sd :c4iXK0_^? m<7Ax> 见票后…月付款…months after sight||…months sight
,8=`Y9# q1rBSlzN 1r!o,0!d-' $1aJdZC7 同组票据set of bills
L="ipM:Z $ z4JUr!m \<cs:C\h7 ORVFp]gG 单张汇票sola of exchange||sole of exchange
Z7\}x"hk K fM6(f: pD^7ZE6 Y^ Of 远期汇票usance bill||bill at usance
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'GrN> vy:-a G .A(QqL> 长期汇票long bill
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