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。
mUj_V#v 会计报表statement of account
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oh\n A^ofs*"Y z~"Q_gme 往来帐目account current
'8Cg2v5&w .0YcB 5Q;Q VBUrtx: 现在往来帐||存款额current accout
f$76p!pDa Yt[LIn-v: B"YN+So Q.?(h! )9 销货帐account sales
QLH!> 9Ch <?nz>vz Fr~\ZL 7Kf 共同计算帐项joint account
{]bmecz ~x7CI ~&?57Sw*m z3Yi$*q < 未决帐项outstanding account
<2d)4@B= \ZM5J D6~KLSKm }uNj#Uf 贷方帐项credit account||creditor account
#+QJ5VI: (gnN</% _dELVs7OL @F]w]d 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
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m7=I0 {yv_Ni*6! Tdade+ w$IUm_~waa 应收帐||应收未收帐account receivable
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*^%+PQ t{>#)5Pqv 新交易||新帐new account
wo+`WnDh [(2^oTSRaq X~UL$S; o{>4PZ}=g 未决帐||老帐old account
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&H:q =/}Rnl+c 现金帐cash account
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V1ik[ `v@Z|rv, 流水帐running account
D_?Tj |fywqQFq 0r_~LN^|[ (u^8=# 暂记帐||未定帐suspense account
J90:c@O"w ^\g.iuE 71@kIJI Gk+R,: 过期帐||延滞帐overdue account||pastdue account
{ TI,|'>5[ *+zFsu4l _YG@P1 7TEpjSuF 杂项帐户sundry account
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7 .71ZeLv* 详细帐单||明细表detail account
2*^=)5Gj-h w_o+;B|I 4i.&geXA. .?rs5[th* 呆帐bad account
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Zi M*bsA/Z 1) K<x X3 1%T" 会计项目title of account
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H5f }oc pY-!NoES 会计薄||帐薄account-book
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}v*s 营业报告书||损益计算表account of budiness||business report
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Ip`1Wv_ \a7m!v 借贷细帐||交验帐account rendered
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GeJ 9{U@s 与…银行开立一户头to open an account with
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51RH 与…银行建立交易to keep account with
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,TQ4j 继续记帐to keep account
=w;-4 #g@4c3um| Ct?xTFb |A,.mOT 与…有交易to have an account with
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ztp %2c 0}`.Z03fy 9{geU9&Z o<p4r}*AVJ 作成会计帐||有往来帐项to make out an account with
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k} r QNm2h & ^1 b]f 清算||清理债务to make up an account
9=6BQ`u 4,W,E4 7 )Ghw!m ,SIGfd 清洁帐目||与…停止交易to close ones account with
/=l!F' "[k>pzl6 vol (%wB 9@lG{9id? 结帐to close an account
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-Cpc yK9EHJ$ 清理未付款to ask an account||to demand an account
0~_I9|FN RTbV!I >ySO.S <Piq?&VX[ 结清差额to balance the account with
AB0}6g^O 6{udNv X uVhzJu. |"KdW#.x 清算to settle an account||to liquidate an account||to square an account
LkK&<z Wi5Dl= @*L-lx W`oyDg,D 审查帐目||监查帐目to audit an account
ToKG;Ff 4b o(> #}[N} wpC.!T _-#o[>2[ 检查帐目to examine an account
J4j:nd c;(Fz^&_ {,6J*v"o ^jb;4nf 转入A的帐户to charge the amount to As account
\kY:|T b{ A/M#= ?li/mc.XG a{}#t} 以计帐方式付款to pay on account
)M Tf P*}aeu&lnD 2'OY,Ooe LfU? 1:Du 代理某人||为某人on ones account||on account of one
Y=_*Ai 'qde#[VB tQxxm=> FL^t}vA 为自己计算||独立帐目on ones own account
k EAF1RP: wL]#]DiE ~Al3Dv9x 5 A5t 由某人收益并负风险on ones account and risk||for ones account and risk
8yDsl H d7Vp:KM c=?6`m,"M |%#NA!e4wA 由某人负担for ones account||for account of one
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; 5{i NR4sq #j+cl' 3QVUWhJ 按某人指示||列入某人帐户by order and for account of one
kD1Nq~h2 o$U{.# 2ve<1+V_ #cW:04 列入5月份帐目for May account
YSfJUB!I #4"eQ*.*" x;} 25A| R^$EnrY(< 编入某中帐项下to pass to the account of||to place to the account of
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0$ 寄出清算书to send in an account||to send in render an account
vpdPW %B ]BRwJ2< x luac 7Lj:m.0O^ 支票薄cheque book
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IE;idk 支票陈票人cheque drawer
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4 pzQc UG K)[\IJJM 持票人cheque holder
fk1d iB ,+C?UW mF4OLG3L0 *u,xBC2C 不记名支票cheque to bearer||bearer cheque
:=!6w QR~4Fe cG@Wo8+ jeA2yjAC 记名支票||认人支票cheque to order
pX!T; Re; /n$R-Q on5\rY<I:@ Iue=\qUK^ 到期支票antedated cheque
#}~?8/h! ~d,$nZ"z M_cm,|FF S+mBVk"-~S 未到期支票postdated cheque
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Fhhl^ O ]-8 % pa?AKj] 保付支票certified cheque
83# <Yxk~ At[SkG}b L>hLYIW e8xNZG; 未获兑现支票,退票returned cheque
I.~=\%Z{ \S?-[v*{ |m*l/@1 ZdPqU\G^q 横线支票crossed cheque
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_PwPLSg o~4kJW# GN5* 普通横线general crossing
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by$#V SymlirL VtU2& k{|>!(Ax 特别横线special crossing
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a| Y[rCF=ZVH 空白支票blank cheque
LRS,bl3}/ 2'Kh>c2 X_rv} WigTNg4 失效支票,过期支票stale cheque
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68*H 普通支票open cheque
h*Mi/\ (58r9WhS ICG:4n(, ]'>jw#|h 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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xi^I 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
ir|L@Jj, v!n|X7 IkGM~3e oIE3`\xS 支票换现金||兑现to cash a cheque
1n.F`%YG FysIN~ 7MKZ*f@x; 6]HMhv 清理票款to clear a cheque
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T^ aHitPPlq nVP|{M 保证兑现to certify a cheque
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#Dc[* 填写支票数额to fill up a cheque
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p9 4:s,e<Tc4v 支票上划线to cross a cheque
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gvWC /(%!txSNEt 开发支票to make out a cheque
UdpuQzV<4` 'Awd:Aed5 QUz4 Kt _ZK*p+u% 签发支票,开立支票to draw a cheque||to issue a cheque
8\?H`NN wkJ@#jD*[ *A0d0M]cg [BEQ ~A_I 透支支票to overdraw a cheque
w,<n5dMv ow'CwOj$ x-q_sZ^8 og4mLoLA 背书支票to endorse a cheque
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X= !bn=b>+ sP>-k7K. V'K:52 请付票款||清付票款to pay a cheque||to honour a cheque
7H,)heA *qr>x8OGp nM!_C-yX jZe/h#J)[ 支票退票to dishonour a cheque
J7kqyo" gL7rX a j aZq7(pen VLbbn 拒付支票to refuse a cheque
.k,,PuP [z'jL'\4 B @8lD\ ~bw=;xF{3 拒付支票to stop payment of a cheque
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1O {s:"mkR 提示要求付款to present for payment
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)pQGw P9jSLM 见票即付持票人payable to bearer
zu,Yuq T^#d\2 DyUS^iz~o ZsP>CELm@ 支付指定人payable to order
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A,?6|g`q' q7I(x_y / vPrlRG6 已过期||无效out of date||stale
c^z)[ n.G.fbO qCF&o7*oN 8zh o\' 请给出票人R/D||refer to drawer
_Ec"[xW nZEew.T:6 @qB>qD~WsD blkPsp)m" 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+DE;aGQ.z? $dsLU5]1o 00yWk_w Qve5qJ 文字与数字不一致words and figures differ
2dDhO D/wJF[_ b&RsxW7 02-% B~oP 支票
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k+hl6$:Qj% 时间已过account closed
XR$i:kL,, $Xqc'4YOZ X(Z(cY( 4P#4RB 更改处应加盖印章alterations require initials
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apnpy\in 时间已过effects not cleared
;Nd'GA+1;( 0:c3aq&u _v++NyZXx |\94a 停止付款payment stopped
0IBQE 46~nwi$,^ t[MM=6|Wb uG-S$n"7K 支票毁损cheque mutilated
m[BpV.s E%a&6W BnaI30- {Q@?CT 汇款||寄钱to remit||to send money
p$` ^A :SY,;..3e G"".;}AV lwIxn1n 寄票供取款||支票支付to send a cheque for payment
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^/3N _joW%`T8 \S{ihS@J T&}KUX~Q/ 寄款人a remitter
XV,ce~ro[ XJk~bgO* ,k(B>O ~o pimI)1 !$' 收款人a remittee
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国外汇票foreign Bill
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. Qh*}v!3Jo 5xU}}[|~- 国内汇票inland Bill
?~cO\(TY[" `'gcF}); qOa*JA` ft0tRv(s: 跟单汇票documentary bill
5r dt s!1/Bm|_T C'jCIL %4BQY>O)@ 空头汇票accommodation bill
R[TaP7n B~,?Gbl+g }iLi5Qkx fG{3S:TQq 原始汇票original bill
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Ky N/ 6j|~oMYP Kek%io 9Vt6);cA-] 改写||换新票据renewed bill
NGEE'4!i7T M. _5mZ{ Lmw)Ts> V9%9nR!' 即期汇票sight bill||bill on demand
$"#M:V@ KvI/!hl\ ^PMA"!n8 T8x /&g'' …days after date||…days after date…日后付款
Zjs,R{ oeI[x Wul8ej: ucbtPTFYvr …months after date||…months after date…月后付款
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s}NO 见票后…日付款…days after sight||…days sight
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@9k3}x K /Wdrpv-%,1 h645;sb0 见票后…月付款…months after sight||…months sight
?wjk=hM2 r\y\]AmF ]n$ v ^ rERtOgi 同组票据set of bills
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f{pTxKr CM`Q(( kpk ^Uw%f r8A'8g4cM 单张汇票sola of exchange||sole of exchange
U<'$ \P F'_z$,X6 DnN+W ol_&epG;ST 远期汇票usance bill||bill at usance
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