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。
29z@ ! 会计报表statement of account
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1k%HGQM{ ),,0T/69+9 往来帐目account current
A)#Fyde {p$X*2ReB oB<!U%BN 1yS:` 现在往来帐||存款额current accout
u7&5t P#:n Xc$ |*~SR.[` kK&AK2 销货帐account sales
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共同计算帐项joint account
O^~nf% =QwT)KRB% Rx@0EPV 7 $dibTER 未决帐项outstanding account
ayg^js2, Vc8w[oS 5z.Y} UD&pL'{s 贷方帐项credit account||creditor account
F:Yp1Wrb < bhKe"#m|S K7,Sr1O ` K:$GmV9o 借方帐项debit account||debtor account
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I !H zJ* _!yUr5&,Br YCG$GD 应付帐||应付未付帐account payable
0|mCk !#4b#l(e6 CSzu$Hnq HC$}KoZkC 应收帐||应收未收帐account receivable
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m X|Nb81M nKch:g }gQnr;lv 新交易||新帐new account
o}L\b,]) {afIr1j/m =pb ru=/ SM.KM_%K 未决帐||老帐old account
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( 5?>ES* 现金帐cash account
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D &iaS3x XJA];9^ rotu#?B 流水帐running account
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暂记帐||未定帐suspense account
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%iE 过期帐||延滞帐overdue account||pastdue account
?DKY;:dZF 2k^'}7G% [G"Va_A8 CEBa,hp@ 杂项帐户sundry account
2u(G:cR h*\u0yD) @jKB[S;JSn nNh5f]] 详细帐单||明细表detail account
pz]!T' v4,Dt A}(o1wuw aAgQ^LY 呆帐bad account
+9B .}t# KY\=D 2m +tJ 7ZR% 22 feYm| 会计项目title of account
eU8p;ajW!L #Sg"/Cc KCnm_4 kq@~QI?9 会计薄||帐薄account-book
`Ay:;I e(Rbq8D w@LLxL>Y Z{ 1B:aW 营业报告书||损益计算表account of budiness||business report
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d{Owz&PL .h(iyCxP 借贷细帐||交验帐account rendered
Zn[ppsz| <>)N$$Rx& t(jE9t|2e6 bAwKmk9C 明细帐account stated
4issj$ n]i#&[*A( =}.gU WV IhOAMH1 与…银行开立一户头to open an account with
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? GP^.h kVs 与…银行建立交易to keep account with
# 1dg% B9Hib1<8 "p7nngn~ !#=3>\np+X 继续记帐to keep account
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c& 与…有交易to have an account with
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% 9bspf { kDI?v6y5 9\c]I0)3p 作成会计帐||有往来帐项to make out an account with
v; R2,`[W r$8'1s37` @`dlhz kguZ AO6 清算||清理债务to make up an account
dvU{U@:sz 1m#.f=u{R EO~L.E%W 7ej u%d 清洁帐目||与…停止交易to close ones account with
lo(C3o' +`_0tM1 O9p s?{g J=k=cFUX 结帐to close an account
QS5t~rb 8-B7_GoJ+B `$S&:Q, >6HGh#0(p 清理未付款to ask an account||to demand an account
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e6Y>Bk R$8{f:Pj 结清差额to balance the account with
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{TS -v.\W y~\ r9Ogez ER f!`?_ 清算to settle an account||to liquidate an account||to square an account
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k>'T 审查帐目||监查帐目to audit an account
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UZ2_FP 检查帐目to examine an account
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f|FS%]fCxk HFZ'xp|3dn &h5Y_no GX 转入A的帐户to charge the amount to As account
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;v@ R`Z"ey@C d#a/J.Z$A <D ~hhGb 以计帐方式付款to pay on account
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. {zvaZY|K" 代理某人||为某人on ones account||on account of one
}7[]d7 suwR`2 YWl#!"- 8qg%>ZU4d 为自己计算||独立帐目on ones own account
SL- 2 ^\R H.ksI;, :5,~CtF5 ` A-T-4I 由某人收益并负风险on ones account and risk||for ones account and risk
N68$b#9Ry f7~dn#<@ LSou]{R V;xPZ2C; 由某人负担for ones account||for account of one
=JIceLL ;v@ G tfGs|x 5 ix*wu`, 按某人指示||列入某人帐户by order and for account of one
PJC(:R(j LJ/He[r|[ ,s #~00C| @)6b 列入5月份帐目for May account
k77 3h`; {x_.QWe5 E(4c& /B@{w-N 编入某中帐项下to pass to the account of||to place to the account of
KHML!f=mu (yqe4 ["EXSptB w5HIR/kP 寄出清算书to send in an account||to send in render an account
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5ES 支票薄cheque book
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:_"4U 支票陈票人cheque drawer
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!)4W 持票人cheque holder
>>P5 4|& S\).0goOW Q6qW?*Y ^~YT<cJ1h 不记名支票cheque to bearer||bearer cheque
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=vGj {-\U)&6#v 记名支票||认人支票cheque to order
?uq`| 1` {|?^@ .xsfq*3e5 H{*Dc_ 到期支票antedated cheque
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(x)0X !{lH* 未到期支票postdated cheque
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p[ }<04\t? 2FIL@f|\7z faQmkO 保付支票certified cheque
=8\.fp X2|~(* l{k_;i!D pZnp!!G 未获兑现支票,退票returned cheque
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横线支票crossed cheque
p~$cwbQ! MET9rT U] LDi8 Nc:s+ o 普通横线general crossing
F` U~(>u' 4VJUu`[ 5RP kAC vF27+/2+R 特别横线special crossing
3kn-tM sey,J5? vY4sU@+V G !q[NRu 空白支票blank cheque
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7sh5 }Pcm'o_wT 失效支票,过期支票stale cheque
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k8 \2\{c1df |toP86 普通支票open cheque
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*ORd 5;a*Xf%V b,xZY1 a 8z9{H 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
2cMCZuO -vvyG '2(m%X\6 \9?[|m
z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
I1Q!3P s2<!Zb4 7~7L5PRW GJ ^c^` 支票换现金||兑现to cash a cheque
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1\ -#v~;Ci >e;-$$e 清理票款to clear a cheque
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8 5UEZpxnv 保证兑现to certify a cheque
&2tfj(ms 7N$2N!I( B~Sj#(WEa y'R} 填写支票数额to fill up a cheque
<:S qMf m:H^m/g 3lP;=*m. '/d51 支票上划线to cross a cheque
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!5z8| 开发支票to make out a cheque
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8!_jZ f8 VvhfD2*T 签发支票,开立支票to draw a cheque||to issue a cheque
;blL\|ch; (,|,j(=] `ecseBn3d iN;Pg_Kq 透支支票to overdraw a cheque
6!<I'M'[e P>/:dt'GJ} '.A!IGsj 1By tu >2 背书支票to endorse a cheque
=KE7NXu]- v rs !<[+u 'Y?-."eKh 请付票款||清付票款to pay a cheque||to honour a cheque
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LB sx,$W3zI'G %>|FJ 支票退票to dishonour a cheque
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`+, egoR])2> I68u%fCv #CS>_qe.{ 拒付支票to refuse a cheque
M8},RR@{ k8gH#ENNK r%,?uim# `PWKA;W$0 拒付支票to stop payment of a cheque
~D52b1f )V1XL #xIg(nG j7I=2xnTWu 提示要求付款to present for payment
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he!wW ]c(FgYc ni;_Un~ 6N/(cUXJ 见票即付持票人payable to bearer
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U6$ nrEI0E9 /!6 'K {lI}a8DP 支付指定人payable to order
"x,lL pc`P;Eui o}N@Q-i gq *D]:{#C* 已过期||无效out of date||stale
q"d9C)Md TKZtoQP% t{k:H4 Fis!MMh.$ 请给出票人R/D||refer to drawer
o;8$#gyNY h:Pfiw] $|$@?H>K >S5J^c 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
[4Q;(67 } z'Jsy[s EC?5GNGT, ; lMv xt: 文字与数字不一致words and figures differ
!6/UwPs S_lGrk\j hh;kBv07o 2Kxb(q" 支票
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cy%M$O|hX5 时间已过account closed
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-(C1f 更改处应加盖印章alterations require initials
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1_Yx]%g< 时间已过effects not cleared
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~_<) 停止付款payment stopped
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支票毁损cheque mutilated
y|LHnNQ rPk|2l,E,3 OZ`cE5"i ! ._q8q\ 汇款||寄钱to remit||to send money
@eYpARF {B+}LL! kpgvAKyx Ip8ml0oG 寄票供取款||支票支付to send a cheque for payment
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8lF$< #A)V CCTU-Xz/ dGZie.Zx 寄款人a remitter
IO)Y0J>x &2ED<%hH` >a8iY|QY _H$Lu4b)N 收款人a remittee
:8b'HhjM M`Y^hDl 6 )^:H{1' s^u Y 国外汇票foreign Bill
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N?8[ 12`u[O}\}- ;L-=z]IR, l>6tEOXt 国内汇票inland Bill
J[}H^FR (Yewd/T \ eHOHHAGW SVU>q:ab 跟单汇票documentary bill
MCN>3/81 qzW3MlD :FAPH8] uw mN!!TS 空头汇票accommodation bill
VR(R. 'i+L +&.zwniSS ^s)`UZ<C= 原始汇票original bill
aUw-P{zp% OnTe_JML e)sR$]i:v FWbp;v{ 改写||换新票据renewed bill
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_4 即期汇票sight bill||bill on demand
>oW]3)$4S HA'~1$#z ]-gyXE1.r %IsodtkDu …days after date||…days after date…日后付款
bRvGetX +byOThuE d:)#-x*h7 aHN"I
…months after date||…months after date…月后付款
N{%7OG wI@87& lDL&":t ]BO:*&O 见票后…日付款…days after sight||…days sight
ceUe*}\cr n&[CTOV 8}|et~7! ~i|6F~%3 见票后…月付款…months after sight||…months sight
<YvXyIs d{YvdN9d GLsa]}m,9 v#,queGi 同组票据set of bills
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qS ;1(^H:7T %,\JTN|g|A /3,/j)`a 单张汇票sola of exchange||sole of exchange
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I:N< ;wwc;wQ' |nNcV~%~ _=mzZe[ 远期汇票usance bill||bill at usance
"# *W#ohVA !Gmnck&+ z:\9t[e4 Sgi`&;PF 长期汇票long bill
httywa^ }Ulxt:} !Se0&Ob AR[m+E 短期汇票short bill
_,drOF|e I !hh_ SA TX_ I[?\Or 逾期汇票overdue bill
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f"s_dR 宽限日期days of grace
^L%_kL_7 VM$n|[C~ t'U=K>7 JX&U?Z 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
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