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。
}.<%46_Z- 会计报表statement of account
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#Gu: JFx=X=C 往来帐目account current
X0X!:gX X!0s__IOc A*ImruV eATX8`W 现在往来帐||存款额current accout
cGw* edgp6 '|r('CIBN/ s9 '*Vm 0:^L>MO 销货帐account sales
c43"o #NM.g RltG/ZI `;L0ax 共同计算帐项joint account
U!sv6=(y@ 1MdVWFKXV p&=F:- /8baJ+D"4\ 未决帐项outstanding account
{q2H_H %=J<WA6\ %Uk]e5Hu 8H_3.MK 贷方帐项credit account||creditor account
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}mCv 借方帐项debit account||debtor account
WY%LeC!t d;KrV=%30s rt5UT~ 5B{O!SNd 应付帐||应付未付帐account payable
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ir: &$fe%1# 应收帐||应收未收帐account receivable
<Tr_,Ya{9 yKEE @@}\ 0(VQwGC[ Sk@~} 新交易||新帐new account
8Z>ZjNG H"8+[.xBh X%!#Ic]Q Dqu1!f 未决帐||老帐old account
.Ev i LV{a^!f`y 8Pklw^k !8]W"@qb 现金帐cash account
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1"9u\w @W|}|V5 WF<0QH DUiqt09`~ 流水帐running account
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.J +`Bm 8}m]XO 暂记帐||未定帐suspense account
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Mu 1tG,V%iCp 过期帐||延滞帐overdue account||pastdue account
& v=2u,]T >4=sEj bU1UNm`{C ]J)WcM: 杂项帐户sundry account
94"R&| C\UD0r'p? $@q)IK%FDL Y;S+2])R2 详细帐单||明细表detail account
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f 呆帐bad account
>:5/V0;, _I+#K M @jg*L2L6 rixNz@p'% 会计项目title of account
<pRb#G" vWI9ocl`W 98bmia&H ?f[#O&# 会计薄||帐薄account-book
H Kx2QFB +](^gaDw<L a9}cpfG=) UO8#8 营业报告书||损益计算表account of budiness||business report
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N%cjvE #)_4$<P*' IX;u +B 借贷细帐||交验帐account rendered
<9YRSE[Ed K~AQ) ]pJI d@pD5n=m; `TKe+oS) 明细帐account stated
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9Z];<g U,Nf&g 与…银行开立一户头to open an account with
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R+} 1Ah fb4/LVg'J py9(z`} 与…银行建立交易to keep account with
4dv+RRpGOv Xm*gH, ' t.c XrX`k #0"Fw$Pc 继续记帐to keep account
bTE%p0 =9 FY;9 $`x4|a8- z'3 与…有交易to have an account with
^KhA\MzY Ki{&,:@ l~Hs]*jm 0J z'9 作成会计帐||有往来帐项to make out an account with
&,2XrXiFu mu04TPj q5YgKz?IC ,95Nj h 清算||清理债务to make up an account
Wcl@H @ B<J}YN _a"5[sG E KhwrBjS 清洁帐目||与…停止交易to close ones account with
DG}t! l_FttN SaMg)s~B ;S+*s 'e 结帐to close an account
R8Nr3M9 ) 5;oWFl ir-srVoXy w4<1*u@${ 清理未付款to ask an account||to demand an account
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&; 2 qd(C%Wk 结清差额to balance the account with
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A~}6C 8-3]Bm! uV`r_P 清算to settle an account||to liquidate an account||to square an account
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'rfoA6 ({i}EC7{ 审查帐目||监查帐目to audit an account
BSYJ2 !E8y!|7$ C|bnUN EE(1;]d- 检查帐目to examine an account
O{SP4|0JV .(^KA{ XdjM/hB{fD 0eUK' 转入A的帐户to charge the amount to As account
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;[ 9`VgD<?v |N/Grk4 以计帐方式付款to pay on account
cw|3W] xCGa3 X XFKe6: w$8Su:g= 代理某人||为某人on ones account||on account of one
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ba4kgL smaPZ^;; j 为自己计算||独立帐目on ones own account
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.(b 由某人收益并负风险on ones account and risk||for ones account and risk
X)^eaw]Q0 S^(OjS l{ <+V) p)v|t/7 由某人负担for ones account||for account of one
s)C5u;3! l\g>@b 1c8Nr&Jl dZ}gf}.v 按某人指示||列入某人帐户by order and for account of one
@i2"+_}* }zC9;R(E =f0qih5.4 Wd"<u2 列入5月份帐目for May account
M|8vP53=q eA q/[( 5"5!\Zo /2z, ?,jL 编入某中帐项下to pass to the account of||to place to the account of
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zhc :Ywb 寄出清算书to send in an account||to send in render an account
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*"@X ov;1=M~RF ?-M?{De h; " 9. 支票薄cheque book
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S=DFsP 支票陈票人cheque drawer
4^uQB(}Z V'b$P2 ?^ n vzk P{ (4]M7b[S$ 持票人cheque holder
xf2|9Tqt I;xSd.- #BtJo: m&S *S_c 不记名支票cheque to bearer||bearer cheque
)+GwYt )LC"rSNx% d{/#A%. ;Aqj$ x 记名支票||认人支票cheque to order
kg&R W*2d!/;7> B^;"<2b* _:+hB9n s 到期支票antedated cheque
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!$K#Yl{ Nyx)&T&I +H{TV#+r 未到期支票postdated cheque
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M: 保付支票certified cheque
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wK]p`:3 xeNj@\jdC5 未获兑现支票,退票returned cheque
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ni/ '3|fv{I A3mvd-k 3xIelTf* 横线支票crossed cheque
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普通横线general crossing
P,J+'.@ xovsh\s vSnGPLl 3\}>nE 特别横线special crossing
38mC+%iC @{>0v"@ <k?pnBI_ EVlj#~mV 空白支票blank cheque
fc&djd`FuX 6Ki!j< m'zve%G uG$*DeZti 失效支票,过期支票stale cheque
$\+x7"pI s*Nb=v.e9 9OYyR jiejs* 普通支票open cheque
9.%t9RM^ B:Y F|k}T OO2uE ;( 3 xtBu]I)% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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a&eO jM}(?^@ VOJ/I Dl 4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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j 支票换现金||兑现to cash a cheque
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F9o! uPq@6,+ 8@[S,[ 清理票款to clear a cheque
_7z]zy@PC5 [Tl66Eyl <+-=j + ZKU2N* 保证兑现to certify a cheque
;F|#m,2Q- bg!(B<!X DaQ+XUH? %JHv2[r^P 填写支票数额to fill up a cheque
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Er;q s *f ]>Ym 支票上划线to cross a cheque
;\v&4+3S A%2B3@1'q ^J&D)&"j U9\\8 开发支票to make out a cheque
2-DG6\QX| r .'xqzF/ qyxd9Lk1 eR,/}g\ 签发支票,开立支票to draw a cheque||to issue a cheque
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o'Lw !u'xdV+bf 透支支票to overdraw a cheque
:tbgX;tCs5 k33\;9@k +;\w'dBi, '}9 Nvr)+ 背书支票to endorse a cheque
s1E 0atT < =~=IZ) j^5YFUwsQg H[nco# 请付票款||清付票款to pay a cheque||to honour a cheque
G pI4QzR Z.&/,UU:4 W+GC3W /7])]vZ_ 支票退票to dishonour a cheque
Ge/K.]>i 4#}aLP sfip AM Q=8YAiCu 拒付支票to refuse a cheque
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#0P vQ*RrHG?c 拒付支票to stop payment of a cheque
4b[bj").A :'B(DzUR _7\`xU `u}_O(A1pA 提示要求付款to present for payment
Arg/ge.y p5$}h,7 "b~C/-W I >I0;MNX 见票即付持票人payable to bearer
aPzn4}~/_ .hu7JM+ rH!sImz, *1Bq>h: 支付指定人payable to order
%'ah,2a% nhdZC@~E0 O-HS)g$2 <!g]q1 已过期||无效out of date||stale
~CT]&({ /6Q]f {ibu0 h$kz3r;b," 请给出票人R/D||refer to drawer
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w`1 sWo}Xq# Mib.,J~ Nd]F 33|X 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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E 文字与数字不一致words and figures differ
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= W]#w4Fp! eJTU'aX* `X5!s 支票
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#<< el;n 时间已过account closed
WI4<2u; 'o6}g p) aSvv(iV Nna.N U1 更改处应加盖印章alterations require initials
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: 时间已过effects not cleared
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v{) r@3-vLI!u 9 Gd6/2 停止付款payment stopped
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4v S 支票毁损cheque mutilated
%jzTQ+.%]^ wx*?@f>u^ -y-}g[` V?j,$LixY 汇款||寄钱to remit||to send money
yuZLsH gLX<>|)* x|a&wC2,{ UsyNn39 寄票供取款||支票支付to send a cheque for payment
_#sy \1!Q.V &N^~=y^`C' M5h
r0R{ 寄款人a remitter
u9"yU:1keb RG{T\9]n d}4NL:=& :s_>y_=g 收款人a remittee
G`zNCx. FE\E%_K'n7 Ax&!Nz+? LZn'+{\` 国外汇票foreign Bill
QEs$9a5TE \:4*h D!~ Y"4< nZbI}kcm 国内汇票inland Bill
>BbX: 2&V>pE 8X7??f1;Y P`lv_oV 跟单汇票documentary bill
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4;Lw G1z*e.+y X(ph$,[ 空头汇票accommodation bill
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$)Q@# 原始汇票original bill
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