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。
UxS@]YC 会计报表statement of account
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S NP_b~e6O= &hri4p/ 往来帐目account current
8R;A5o, HJ+I;OJ '"QN{ja ="=Aac#n` 现在往来帐||存款额current accout
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.k ]x<`( eTrIN,4 C\WU<! 销货帐account sales
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%N >nA6w$
+o7Np|Ou S+7:fu2?+ 共同计算帐项joint account
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#+N 未决帐项outstanding account
FPBO=?H. ds9L4zfO Y::I_6[eV >lg-j-pV 贷方帐项credit account||creditor account
v2tKk^6`(i f3u^:6U~ H*M )<"X ]IZn#gnM 借方帐项debit account||debtor account
D3BNA]P\2@ ^A"TY [EX@I
=? 8ezdU" 应付帐||应付未付帐account payable
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&g 2kS]:4)T j>KJgSs]&\ 应收帐||应收未收帐account receivable
?k7z5ow >,V~-Tp /y.+N`_ B9glPcy}SS 新交易||新帐new account
GVaIZh< v|r=}`k= )`sEdVxbr G?t<4MTv 未决帐||老帐old account
x\r[Zp| V&75n.L ~H)s>6>#v et$VR: 现金帐cash account
+UGWTO\#ha uIO<6p) K Qz.g3, {d%% nK~ 流水帐running account
PqOPRf v9t26>{~ {M.OOEcIp 3wQUNv0z 暂记帐||未定帐suspense account
rh6gB]X]3: >5aZ?#TS1 { vf"`#Q9 >)&]Ss5J 过期帐||延滞帐overdue account||pastdue account
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1 ~_ 8X%uty 0E5"}8 杂项帐户sundry account
=@%Ukrd@ 7t@r}rC,K d*e0/#s %rmn+L),; 详细帐单||明细表detail account
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,^4w[Hq 007(k"=oV %)|pUa& b3Uw"{p 呆帐bad account
{-T}"WHg7 K>tubLYh X(`wj~45VX 1j9R^ 会计项目title of account
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#c?xJ&bh 9uNkd2# +p%!G1Yz 会计薄||帐薄account-book
M_+"RKp =Z3{6y}3p <yw6Om:n< ?51Y&gOEZ 营业报告书||损益计算表account of budiness||business report
/.{q2] %]2hxTV N}j]S{j}' UcHe"mn
借贷细帐||交验帐account rendered
us,!U NM`5hd{ CTG:C5OK PLkwtDi+& 明细帐account stated
RWe$ZZSz! ,#u"$Hz8p Q=,6W:j Hz*5ZIw 与…银行开立一户头to open an account with
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qv^C *v' d1.Z 与…银行建立交易to keep account with
kgq"b) !R;NV|.eI6 U/W<Sa\` E=H>|FgS 继续记帐to keep account
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!-46 d3m!34ml 与…有交易to have an account with
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N BrHw02G V>$A\AWw /e2CB "c 作成会计帐||有往来帐项to make out an account with
xzZ2?zWi k3HPY}- z frEM 0gLl>tF[H 清算||清理债务to make up an account
8l?mNapy EO_:C9=d{ r@O5{V 4
Wb^$i! 清洁帐目||与…停止交易to close ones account with
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& z154lY}K ]#7{x 结帐to close an account
_5t~g_(1OK u . xUM !a.|URa7 69 >- 清理未付款to ask an account||to demand an account
!nBE[& /:+f5\"-b ZM6`:/lc nQtp 4 结清差额to balance the account with
tFi'RRZ uIvAmc4 ?ufX3yia >8*0"Q 清算to settle an account||to liquidate an account||to square an account
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W% ;v*J:Mn/= 审查帐目||监查帐目to audit an account
$+P6R`K b-`=^ny)K "CX@a" G2 E4 检查帐目to examine an account
-->~<o 9GV1@'<Y] U5iyvU=UG ~YH'&L.O 转入A的帐户to charge the amount to As account
!:GlxmtoW? I<``d Ne9Q *%nV<}e^_= =hP7Hea(N 以计帐方式付款to pay on account
C'wRF90 ki8;:m4 SyB2A\A =^9I)JW 代理某人||为某人on ones account||on account of one
~fht [S?@M ~OE1Sd:2 '&;s32']} wDv G5 为自己计算||独立帐目on ones own account
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A"?*S 由某人收益并负风险on ones account and risk||for ones account and risk
OpNxd]"T zUIh^hbFf Z)7|m u alpm#GU 由某人负担for ones account||for account of one
FYLBaN (v)/h>vS t|5T,YFG w Avnj 按某人指示||列入某人帐户by order and for account of one
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# h/#h\ Rt9S 列入5月份帐目for May account
na4^>:r~ j1141md5 %0gcNk"= #$
^vP/"$ 编入某中帐项下to pass to the account of||to place to the account of
&Rp/y%9 HPus/#j'+ WSKubn?7B (>R 寄出清算书to send in an account||to send in render an account
JS^QfT,zE mWP1mc:M( J6C/`)+w |b+ZKRW 支票薄cheque book
+@"Ls P (X3}&aLF ZYexW=@ KB$SB25m 支票陈票人cheque drawer
Tp[-,3L *De}3-e1b I)AbH<G{ K-2oSS56 持票人cheque holder
tYk!Y/O} Sp]u5\ Mjj5~by: )L0NX^jW; 不记名支票cheque to bearer||bearer cheque
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heg_~P ]=Dzr<*v i!i=6m.q7 记名支票||认人支票cheque to order
U(rY,4' |6O7_U#q z4iTf8 @d1YN]ede 到期支票antedated cheque
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d R8%%EEB "sU jJ| 未到期支票postdated cheque
}Sr=|j n|N?[)^k bn#'o(Lp L&,&SDr 保付支票certified cheque
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<5]ufv 未获兑现支票,退票returned cheque
EpU}~vC9C [e f&|Pi- ?P%-p Xx+eGV";` 横线支票crossed cheque
:LxsiDrF[ )&s9QBo{b 1'YUK"i [C`LKA$t 普通横线general crossing
+:kMYL3 qx1+' -~Chf4?<4 &[7z:`+Y## 特别横线special crossing
r7jh)Q;BbR {`ByZB :ggXVwpe {HtW`r1)Tt 空白支票blank cheque
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P9PX }1EtM/Ni{! Y3JIDT^ 失效支票,过期支票stale cheque
L]*5cH gx.\&W b MG,)|XpyWJ 6&;h+;h 普通支票open cheque
V<ii _%wB*u,X va2FgW`Bd+ T,9pd;k 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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\6= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ny}_^3 pv,z$3Q 支票换现金||兑现to cash a cheque
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NQcNY= 清理票款to clear a cheque
aZ8f>t1Q c-* *~tb( B9wQ;[gQB T>|Y_3YO_a 保证兑现to certify a cheque
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s8.nL/ 7ufTmz#j< 填写支票数额to fill up a cheque
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J^ L]q%;u]8! 支票上划线to cross a cheque
%<|cWYM="z LRR)T: e}q kZ= 2#. p]qz+Z/ 开发支票to make out a cheque
sB!6"D5 IdCE<Oj\ JkQ\r$Y. qIxe)+. 签发支票,开立支票to draw a cheque||to issue a cheque
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@~!=q* >DAi-`e nG$+9}\UlP 透支支票to overdraw a cheque
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l{Et:W%| \hdil`{> 3bT?4 背书支票to endorse a cheque
S{Zf}8?6$ f?TS#jG4} ZAgtVbO7 8gG;A8 请付票款||清付票款to pay a cheque||to honour a cheque
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Vl%< \0Ba? z'*{V\ y(O~=S+< 支票退票to dishonour a cheque
o*3\xg B>[myx EHfB9%O7y nUK;M[ 拒付支票to refuse a cheque
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C}PUU sq@c?!' 8T8]g M 拒付支票to stop payment of a cheque
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&_-3>8gU 4 %4Yqx ) 提示要求付款to present for payment
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<_` >Bu_NoM 见票即付持票人payable to bearer
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\`9D wh!8\9{g N36B*9m&p 支付指定人payable to order
cM\BEhh s#(7D3Pr# N,.awA{ ~S$ex,~ 已过期||无效out of date||stale
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tq 请给出票人R/D||refer to drawer
&*oljGt8 Gyrc~m[$ A|GsbRuy QU(Lv(/O 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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y|NY,{:] 文字与数字不一致words and figures differ
*1T~ruNqa ]:m4~0^#-( r?dkE=B KFy|,@NI 支票
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G_5w5dbG 时间已过account closed
d[*NDMO mX, @yCI :Zo^Uc:*w }:[MSUm5 更改处应加盖印章alterations require initials
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k(v &+v 时间已过effects not cleared
s.XxYXR\ nFe @}uo:b:Q wUfPnAD.' 停止付款payment stopped
r"p"UW9og SpOSUpl% ymT]ow6C R/ x-$VJ 支票毁损cheque mutilated
9;rZ )QD &vIj(e9Y 1_StgFu u =vDpm, 汇款||寄钱to remit||to send money
&)|f|\yh" $$*0bRfd4= s?fEorG
85Kf>z::c 寄票供取款||支票支付to send a cheque for payment
7|Iq4@IT ,mK UCG 1F+nWc2 b sDu&9+ 寄款人a remitter
|uX&T`7?- T+FlN-iy) zm4e+v- QkLcs6)R 收款人a remittee
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ehnH . TNJuuO 国外汇票foreign Bill
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qNsCT+j ^,[gO#hgz 国内汇票inland Bill
?}jjBJ& EJJ&`,q 1KJ[&jS ] W#wC 跟单汇票documentary bill
): r'IR $cLZ,N24 ZJ[p7XP APU~y5vG ( 空头汇票accommodation bill
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1
r] 原始汇票original bill
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2 P%<MQg|k` q@Zeu\T,*# 改写||换新票据renewed bill
+Lo,* *P`k |- |voZ0U 4hn'b[ 即期汇票sight bill||bill on demand
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n@ 8{Vt8>4 …days after date||…days after date…日后付款
cQ0+kX< 0 Gq<APtr $tK/3 /8P7L'Rb …months after date||…months after date…月后付款
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b`3 见票后…日付款…days after sight||…days sight
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FBvi 见票后…月付款…months after sight||…months sight
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g'Z5n jYW-}2L 同组票据set of bills
ZrWA,~; MnptC 1N `,FhCT5 Q*/jQC 单张汇票sola of exchange||sole of exchange
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FWI_(b IY|>'}UU# VJtRL') 远期汇票usance bill||bill at usance
")W5`9 ket"fXqJX S#\Cyn2(t O{=@c96rl 长期汇票long bill
~B`H5# Kq:vTz&< _147d5 Wk]E6yz6 短期汇票short bill
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