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。
[@>Kd`!' 会计报表statement of account
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\g 7/aJ?:gX E$8GXo00v EZBk;*=B 往来帐目account current
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fI 现在往来帐||存款额current accout
W0gaOew(^ _CI! 7% 6S`eN\s %) q5hB 销货帐account sales
)(75dUl O \lt!p3F S=M$g#X`5 (A( d]l 共同计算帐项joint account
*W#x#0j DZLSn Ax m_(+-G \>9%=32u. 未决帐项outstanding account
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S ._9 贷方帐项credit account||creditor account
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j r 97 VX> 借方帐项debit account||debtor account
C Q3;NY=o Xg.\B1d roL~r`f` JH<q7Y6!y 应付帐||应付未付帐account payable
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}/C5 :5h&f n%Nf\z gpE5ua& 应收帐||应收未收帐account receivable
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m 1 ht4LRFi "C}nS=]8m 新交易||新帐new account
=_L"x~0I- 7nIg3s% wIi(p5* WWq)CwR 未决帐||老帐old account
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VbA#D 4; Ak>RLD25_ ##R]$-<4dQ `\O[9.B 流水帐running account
1Pn!{ bU3@ #M{}Grg (Rs<'1+> \ m2[ 暂记帐||未定帐suspense account
!BK^5,4?-- .hT^7|Jz[ Z@~8iAgE )`;?%N\ 过期帐||延滞帐overdue account||pastdue account
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#pew S}*#$naK 51&wH 杂项帐户sundry account
B;?a. 81~ 5/neV&VcB \n+`~< i =\oNu&Q^ 详细帐单||明细表detail account
R,6?1Z:J >I!dJH/gj J,P7k$t2vv w3,QT}W vY 呆帐bad account
t{x&|%u .F%RW8=Q @R`OAdy GAz;4pUZ 会计项目title of account
PJkEBdM. ]+fL6"OD/2 *B@<{x r kk^KaD4dA 会计薄||帐薄account-book
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,7 营业报告书||损益计算表account of budiness||business report
mufF_e) _gw~A{O ^Z\1z!{R kO/dZ%vj 借贷细帐||交验帐account rendered
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l W 4 )^8/ 明细帐account stated
0 ,Bd,<3 |bB..b qRB&R$ vgsu~(L; 与…银行开立一户头to open an account with
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62V NYt ~TurYvf >&BgF*mm wGb{O 与…银行建立交易to keep account with
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<fN?=u+ fa"eyBO50 !K6: W1 继续记帐to keep account
]Alu~ Dw =}_c=z?UY W\FKAvS Rp9uUJ 6o 与…有交易to have an account with
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>h|e_E hb^e2@i;Oq 作成会计帐||有往来帐项to make out an account with
(3=. 3[ EMJio\ !4-NbtT /C3=-Hp 清算||清理债务to make up an account
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py`Wz/[ ")ZHa qEB )3z.{.F 7|"11^q 清洁帐目||与…停止交易to close ones account with
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@(Q4 结帐to close an account
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q|%Q! ];j8vts& {s_0[> 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
^3AJYu e`8z1r b]CJf8'u a?Q~C<k 清算to settle an account||to liquidate an account||to square an account
<6-(a;T!7 0.&gm@A~c$ *1%=?:$(r6 Og-Mnx3 审查帐目||监查帐目to audit an account
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oog= E2%7 v 检查帐目to examine an account
Fv e,&~ rPr#V1}1a ?mgr#UN t1IC0'o- 转入A的帐户to charge the amount to As account
H${Ym BG v }P~g 7B+?1E( c|ZZ+2IYd 以计帐方式付款to pay on account
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LK`^S (}]74Lc eYR/kZ%< 0Wv9K~F 代理某人||为某人on ones account||on account of one
hFQC%N.' KGK8;Q,O z36ny o 8> O'_6Joj 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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+(G) %;^6W7 由某人负担for ones account||for account of one
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V 9=y@`; 按某人指示||列入某人帐户by order and for account of one
eb.`Q+Gb LnR3C:NO k t*Lo;]P r@s, cCK9? 列入5月份帐目for May account
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NPXS+ `EWeJ(4Z@ 编入某中帐项下to pass to the account of||to place to the account of
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6jF~zI^ $OjsaE% _k6N(c2Nd 寄出清算书to send in an account||to send in render an account
/R t/Efu /[{?zS{ i_gS!1Z2 3PBg3Y$ 支票薄cheque book
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Y,FvX 支票陈票人cheque drawer
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vuw1ycy) 持票人cheque holder
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q6hT<f; [vV-0Lx" '7_'s1 不记名支票cheque to bearer||bearer cheque
Prjl ;[I} zxwpS 9';0vrFeM 5Vut4px 记名支票||认人支票cheque to order
'OF)`5sj _$Z46wHmB B_}=v$ YK"({Z>U 到期支票antedated cheque
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guFR5>-L C'zMOR6c p8F|]6Z 保付支票certified cheque
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kb0 w(mn@Qc 未获兑现支票,退票returned cheque
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P)cD 横线支票crossed cheque
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~r>WnI:vg pCpj#+|_) 普通横线general crossing
!4*@H *NXwllrci bF B;N+> !$_mWz 特别横线special crossing
n,V`Y'v) O`@$YXuD %81tVhg I~q}M!v~ 空白支票blank cheque
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s8| P *%bG 4 失效支票,过期支票stale cheque
8<_WtDg Ulktd^A\ *w@>zkBl mZq*o<kTA 普通支票open cheque
4@8i,q> }i/{8OuW yM#W,@ czHO)uQ?d` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
}8r+&e +mF}j=k rylllJz|L: FWD9!M K 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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F.> +<3tv&" m{V@Om )<3WVvB 支票换现金||兑现to cash a cheque
wx57dm+ /&kTVuN"( A\SbuRty &/7GhZRt 清理票款to clear a cheque
Y-,#3%bT;; wvUph[j}J e7hPIG gu"Agct4 保证兑现to certify a cheque
xt3IR0 u 6%56 %^f Kvk;D ]$ 4vy!'r@ 填写支票数额to fill up a cheque
!XtbZ- OZISh? yLY2_p-X u\Xi]pZ@X] 支票上划线to cross a cheque
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rc;| ,\ 开发支票to make out a cheque
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! gzC\6ca d<Z`)hI{K 签发支票,开立支票to draw a cheque||to issue a cheque
f|b|\/.= 2+Fq'! mFo6f\DHr` ?.,cWKGQ} 透支支票to overdraw a cheque
?j $z[_K 6X'RCJu% )@Bt[mfrVD PHz/^p3F 背书支票to endorse a cheque
|Yk23\! rW1>t+ <89js87 R)<>} y 请付票款||清付票款to pay a cheque||to honour a cheque
6*]Kow? zlXkD~GV 0TVO'$Gvi VW'e&v1 . 支票退票to dishonour a cheque
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l%qe +\}]`uS: 拒付支票to refuse a cheque
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0n6w .oSKSld al"1T- 拒付支票to stop payment of a cheque
<xc"y|7X O81})r*Y ^ ]`<nO X?1 :Z|pJ 提示要求付款to present for payment
Q.cxen .11iulQ K` U\+AE ~v<r\8`OI2 见票即付持票人payable to bearer
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"d&Sgnj Mg;;o L5eaQu 支付指定人payable to order
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Z.{ !8P#t{2_| VJ1si0vWtq 已过期||无效out of date||stale
Oys.8%+ P D0-C:gz 3xj<ATSe gA.G:1v 请给出票人R/D||refer to drawer
+z9;BPw% &jg,8 y0rT=kU 8n2*z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Jk(b=j I.\u2B/? %P yU3 iVmf/N@A| 文字与数字不一致words and figures differ
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n' ZtB0:'o; tCA |sN b;S~`PL 支票
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|w\D6d]o 时间已过account closed
'kYV}rq;l LsBDfp5/ Url8Z\;aM _}Z*%sT 更改处应加盖印章alterations require initials
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#7'ww*+ 时间已过effects not cleared
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停止付款payment stopped
%L~X\M:Qk 4W^0K|fq qr6WSBc 9}3W0F; 支票毁损cheque mutilated
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k J!S3pS5j 汇款||寄钱to remit||to send money
:B"'49Q` y)/d- hWDgMmo7 MRmz/ZmRM 寄票供取款||支票支付to send a cheque for payment
J"[OH,/_ hRA.u'M _+^3<MT =U@*adgw 寄款人a remitter
eIg2m <9u Sw(%j1uL )P|Ql-rE4 z<@$$Z=0UF 收款人a remittee
*TMg. $H5PB' b Y&gfe8%5N %/'[GC'y! 国外汇票foreign Bill
6`+DBr 0A}'.LI %DRDe 2c+q~8Jv 国内汇票inland Bill
W#??fae %\-+SeC L8Z?B\ SSI&WZ2a 跟单汇票documentary bill
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空头汇票accommodation bill
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KDc zpa'G1v 0@xuxm/i t_j.@|/FZ 原始汇票original bill
BkO"{ V-X n&s sRoZvp5 T!;<Fy"p 改写||换新票据renewed bill
}1$8)zH 2y<d@z:K c85B-/ ViVYyA 即期汇票sight bill||bill on demand
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hF~A wOa_" …days after date||…days after date…日后付款
83<kaeu,^ [KjQW/sb' uAJ_`o[ }f({03$ …months after date||…months after date…月后付款
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sH&8"5BT% 见票后…日付款…days after sight||…days sight
Z:n33xh=< t@4vEKw?.X o/&:w z E+3~w?1 见票后…月付款…months after sight||…months sight
GZ4{<QG ?2G^6>O` B1p9pr =h&^X>! 同组票据set of bills
JLG5`{ As>po+T* oVsl,V 1}'Jbj"/ 单张汇票sola of exchange||sole of exchange
ev+NKUi= f<zh-Gq Xi|v!^IT 1w5p*U0 ; 远期汇票usance bill||bill at usance
|a"(Ds2U k} <mmKB 0\gE^=o[ C3memimN 长期汇票long bill
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V3~ 短期汇票short bill
9GQTe1[t4 "/\:Fdc^ ,f1+jC f|apk,o_ 逾期汇票overdue bill
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na8G t71 0sWh{ 宽限日期days of grace
}k,Si9O ho:,~ A;k "5YsBih CP?\'a"Kt 电汇telegraphic transfer (T.T)
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