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。
#1%@R<` 会计报表statement of account
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jZAvb 9W=(D|,, 往来帐目account current
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R rpiuFst Doc zQc-U+ 现在往来帐||存款额current accout
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ue x~5,v5R^] C?|sQcCE 销货帐account sales
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^ ) 'xyK +~V_^-JG& 共同计算帐项joint account
>l 0aME@-0 _-vlN bR7tmJ[)Z OFr"RGW" 未决帐项outstanding account
9C \}bT >c0leT _zDS-e@ = -oP,$k 贷方帐项credit account||creditor account
dlo`](5m 1?QVtfwY 3YLK?X8 qK$O /g, 借方帐项debit account||debtor account
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e^{: -Cvd3%Jje Ei:m@}g ;}6wj@8He 应付帐||应付未付帐account payable
$@6q5Iz!& #fF5O2E'3 yreH/$Ou8 0dwD ?GG2 应收帐||应收未收帐account receivable
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3So 新交易||新帐new account
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K* iJh{,0))g ]iTP5~8U 未决帐||老帐old account
JVg}XwR kDJYEI9j> =,*/Ph& ?6*\M 现金帐cash account
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~Q"qz<WO &iD&C>;pf 流水帐running account
I5j|\ /Ht M`7lYw\Or! M.SF}U _$A? 暂记帐||未定帐suspense account
r+Sv(KS4i^ Foj|1zJS_ V,zFHXO , MqoX-+ 过期帐||延滞帐overdue account||pastdue account
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i| OtAAzc!dQ a-#$T)mmfj 杂项帐户sundry account
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E;xI v| pQZ`dS\ @@3NSKA 详细帐单||明细表detail account
[fwk[qFa v"Bm4+c&0 18~jUYMV q( EN]W], 呆帐bad account
J10 /pS /V/)A\g t\:=|t, z2R?GQ5 A 会计项目title of account
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DuVr Lf.Ia*R: C!K&d,M 会计薄||帐薄account-book
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y 营业报告书||损益计算表account of budiness||business report
@G>eCj =^zGn+@z non5e)w3@ :rk6Stn$z 借贷细帐||交验帐account rendered
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wU/fGg*M2 明细帐account stated
$Ups9p Q qs8^qn0A 3k8nWT:wT %b h:c5 与…银行开立一户头to open an account with
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jMX+uYx M 0e:j=kd)NH 与…银行建立交易to keep account with
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ad,k 9%Vy, 00>knCe6 JS?%zj&@ 继续记帐to keep account
$E8}||d vwAhNw2- b!/-9{ 0Bkc93 与…有交易to have an account with
l"h6e$dP @eESKg(, Oku7&L1 A*|\E:fo 作成会计帐||有往来帐项to make out an account with
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b+f" RA){\~@wC 清算||清理债务to make up an account
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o4`& =RM]/O9 O"X7 DgbC 清洁帐目||与…停止交易to close ones account with
pFBK'NE lQRtsmZ0 ^mut-@ N9 pOB<Bx5t 结帐to close an account
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\!OO) 清理未付款to ask an account||to demand an account
3<1x>e2nT 3/c%4b.Z (BK_A{5 #g2&x sU 结清差额to balance the account with
ssH[\i JPZH%#E( 7?vj+1; c:B` < 清算to settle an account||to liquidate an account||to square an account
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V;@F 审查帐目||监查帐目to audit an account
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Etl( l?xd3Z@7[ .jbxA2 检查帐目to examine an account
]{t!J^Xn 4`o<e)c3 wIWO?w2 ?O]RQXsZ2 转入A的帐户to charge the amount to As account
:N_DJ51 ^q|W@uG-( N>)Db 9pWSvalw9 以计帐方式付款to pay on account
}{&;\^i oDt{;S8|] Ef@Et(f_mQ >4+KEK 代理某人||为某人on ones account||on account of one
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M1 5-&"nn2*}1 为自己计算||独立帐目on ones own account
j^hLn> v}IhO~`uEq /cvMp#<] )NqRu+j 由某人收益并负风险on ones account and risk||for ones account and risk
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0i? ID{XZ Krl9O]H/[ kN#3HI]8 由某人负担for ones account||for account of one
%E [HMq<H M7&G9SGZ (zk/>Ou M[Nv> 按某人指示||列入某人帐户by order and for account of one
)ac!@slb^7 @Q;s[Kg{! m4'jTC$ ip1gCH/?_+ 列入5月份帐目for May account
N\rL ~4/ *{\))Zmhd MhB>bnWXR i1bmUKZ8'L 编入某中帐项下to pass to the account of||to place to the account of
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+n0v 6)20%*[ 寄出清算书to send in an account||to send in render an account
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}WBHuVcZG >6)|>#Wi q[/pE7FL 支票薄cheque book
|y+_BZ5 4x#tUzb; cRWB`& =+q\Jh 支票陈票人cheque drawer
"7jE&I - leYR`P kJNwA8 7 Z aS29} 持票人cheque holder
a(ml#-M tE-g]y3 (Q8r2*L wkV'']= Xg 不记名支票cheque to bearer||bearer cheque
@g]EY&Uzl yO* rUAt`ykTmN |k,-]c;6 记名支票||认人支票cheque to order
t*u#4I1 KeXt"U }6=)w@v k,f/9e+# 到期支票antedated cheque
1EWZA S2nX{= g#cet{> >7S@3,C3ke 未到期支票postdated cheque
)}t't" zgH*B*)bj s{j A!T} S kB*w'k 保付支票certified cheque
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j4:j 未获兑现支票,退票returned cheque
EbVva{;#$; DH.UJ+ vUOl@UQ5 2i1xSKRYrD 横线支票crossed cheque
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K sf# px|~9 vLyazVj.. 特别横线special crossing
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Dz r@bh,U$ 空白支票blank cheque
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RwtP 失效支票,过期支票stale cheque
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[8 普通支票open cheque
SgehOu Q~VM.G W I MBwmg ( N};.DB1Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
vv{+p(~**O fwV2b<[ _vDmiIn6K Hq 3V+$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ZKgi8` 支票换现金||兑现to cash a cheque
*kg->J PPIO<K 3` *X2PT(e[ 0doJF@H 清理票款to clear a cheque
O=(F46 M &ah%^Z4um ]a4+] vLK b/]4#?g 保证兑现to certify a cheque
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Qa3 \AKP ea= r]Wt! oHm5 填写支票数额to fill up a cheque
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^py fx[&"$X 支票上划线to cross a cheque
X.k8w\~ zIjfxK fs&$?mHL){ QOSMV#Nw% 开发支票to make out a cheque
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Oh p@ZJ!a? 7Y(Dg`8G $["HC-n?.k 签发支票,开立支票to draw a cheque||to issue a cheque
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x: "g&f:[a/ 透支支票to overdraw a cheque
dB0#EJaE }RI_k&; Sq ]gU c]aU}[s1 背书支票to endorse a cheque
[Tp?u8$p` wTU$jd1;+ #NYnZ^6e o&Xp%}TI 请付票款||清付票款to pay a cheque||to honour a cheque
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$jE<n/8 @ztT1?!e BoYY^ih 支票退票to dishonour a cheque
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~-}( 拒付支票to refuse a cheque
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&kmaKc 拒付支票to stop payment of a cheque
Y$v #>w_M )__sw A'z]?xQR t,|Apl] 提示要求付款to present for payment
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k1 `mz}D76~# 见票即付持票人payable to bearer
_.; PLq~0 0j!3\=P$ M1-tRF Y:TfD{Xgc 支付指定人payable to order
MLHCBRi +?U[362> :5%98V>02 L{%L*z9J 已过期||无效out of date||stale
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z.-yL,Rc`- 请给出票人R/D||refer to drawer
~iH a^i?2* 5tbCx!tL ,W)DQwAg ~F'6k&A^q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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4=e Wn@oG@}~ L.'61ZU 文字与数字不一致words and figures differ
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/ 支票
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_`?cBu` 时间已过account closed
k+ t(u] V*\hGNV u>lt}0 Eu(QeST\ 更改处应加盖印章alterations require initials
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zBy} > Jx 时间已过effects not cleared
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{UP[iw$~ 停止付款payment stopped
p"%D/-%Gu crb^TuN $~FZJ@qa i0{\c}r:4b 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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S3%2T L3Y,z3/ 3XQa%|N( 寄票供取款||支票支付to send a cheque for payment
V>QyiB LhLAQ2~ gvT}UNqL y`n?f|nf 寄款人a remitter
doL-G?8B r!Dk_|Cd >ZOlSLu jXA/G%:[ 收款人a remittee
vGv<WEE @l j| 06Wqfzceb G7&TMg7i 国外汇票foreign Bill
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U(.LC 国内汇票inland Bill
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A,dh Vpg>K #w 跟单汇票documentary bill
KUU{X~w l0,VN,$Yl L@H^?1*L? 0L/chP 空头汇票accommodation bill
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v1JN 原始汇票original bill
l-%] f]> >)M1X?HI5 E\/[hT \|S%zX 改写||换新票据renewed bill
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x$-kw{N 即期汇票sight bill||bill on demand
Cl&mz1Y;]1 bss2<mqlH cS%dTrfo [voZ=+/ …days after date||…days after date…日后付款
ra'/~^9 0~U%csPHt m'}`+#C%) :-jbIpj' …months after date||…months after date…月后付款
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C \Vx^u}3O x"q]~u<rB 见票后…日付款…days after sight||…days sight
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n}a`|Nbk @LOfqQ$FE 见票后…月付款…months after sight||…months sight
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[_t FM mBwz.KEm< 同组票据set of bills
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g OD~Q|I(j $CMye; yL i_N8)Z;r 单张汇票sola of exchange||sole of exchange
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] 远期汇票usance bill||bill at usance
Kuh3.1#o ZX&e,X~V !Np7mv\7 w ?_8OJ 长期汇票long bill
O=bkq} [4#HuO@h ~4+Y BN |v7Je?yh 短期汇票short bill
L[2N zwO PsUO8g'\ ied1+H .pPuBJL]< 逾期汇票overdue bill
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