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。
9;r48)5 会计报表statement of account
~pDRF( 8N</Yi|n >F_qa=t%[ Qq@_Z=mt 往来帐目account current
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xym Ncs4<"{$ 现在往来帐||存款额current accout
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y? 销货帐account sales
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\#IJ=+z *FI5z[8, 共同计算帐项joint account
uyS^W'fF %B*<BgJ;4F KqG/a ]x5(bnWx 未决帐项outstanding account
'=Ip5A{S / 8iII)+ ~jgN_jz =0jmm(:Jh 贷方帐项credit account||creditor account
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FUR0 借方帐项debit account||debtor account
%Hl:nT2M ~Q{[fy= ->RF`SQu hhh: rmEZl 应付帐||应付未付帐account payable
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KMbs ~8n~4 应收帐||应收未收帐account receivable
C7c|\ T dmTW]P2 ,*O{jc`( {TcbCjyw 新交易||新帐new account
{XVf|zM, 66Cj=n5 BSq;RG( h9)]N&07b 未决帐||老帐old account
%+j]vP h#6 jUQ (<:rKp c?3F9w# 现金帐cash account
VE S4x%r= H(*=9 1rvf\ [ <EM LiiNY 流水帐running account
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_Rl 暂记帐||未定帐suspense account
XQg%*Rw+t 88+\mX;A# g`f6gxc ^VLUZ 过期帐||延滞帐overdue account||pastdue account
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+ouy]b0`t f'?6D+Yw~ 杂项帐户sundry account
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n!az} bZ@53 %imBGh 详细帐单||明细表detail account
xYkgNXGs5 NcY0pAR* d_?Zr`: 1 0Tg> H 呆帐bad account
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VA&OI;=ri 'I01F:` 2KNKdV3NK 会计项目title of account
*U^\Mwp kjKpzdbD lO[jf6gB %dWFg<< | 会计薄||帐薄account-book
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s{ uB%^2{uU 营业报告书||损益计算表account of budiness||business report
lIc9,|FL nJ0eZBgB] ';T5[l, =&g}Y 借贷细帐||交验帐account rendered
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fFy$ YM/3VD )Ai%wCzw* 明细帐account stated
R{y{ C-b% PgA 3f.Gog R~c vml 与…银行开立一户头to open an account with
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c<h~ ``)1`wx$ <|.! Px86 与…银行建立交易to keep account with
xgw)`>p,W lJ1xx }k{U (<~R[sT| A VG`r2T 继续记帐to keep account
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* 与…有交易to have an account with
6f9<&dCK \kGtYkctZ F,2#;t4 ?-& D' 作成会计帐||有往来帐项to make out an account with
bh6wI%8H 6uE1&-:L ){|Lh( #$rT 4Nc; 清算||清理债务to make up an account
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V~"d`j 清洁帐目||与…停止交易to close ones account with
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z DH*|>m& ]8nm9qmF< n\al}KG 结帐to close an account
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: $ttr_4= wyEgm:Vt 清理未付款to ask an account||to demand an account
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g6=( 结清差额to balance the account with
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-H `l#$l3v+ #{cpG2Rs 清算to settle an account||to liquidate an account||to square an account
b<cM[GaV~ W/X;|m` t[ocp;Q 5F?g6?j{ 审查帐目||监查帐目to audit an account
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MH y+x>{!pw 检查帐目to examine an account
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~'quA Nn\\}R 转入A的帐户to charge the amount to As account
xF31%b`z: )BrqE uX@" -^"?a]B B\w`)c 以计帐方式付款to pay on account
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2xj`cFT \{mJO>x EmoU7iy 代理某人||为某人on ones account||on account of one
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Q 为自己计算||独立帐目on ones own account
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-6 U<gw<[>f 由某人收益并负风险on ones account and risk||for ones account and risk
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cK@K\AE -*r';Mz; s``L?9 由某人负担for ones account||for account of one
*r3vTgo$ 7QFEQ} j(2T,WM |sAg@kM 按某人指示||列入某人帐户by order and for account of one
UGgi) 31Du@h8YX dj]N59< C" WZsF^3 列入5月份帐目for May account
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iMIY 编入某中帐项下to pass to the account of||to place to the account of
9$i`B>C~ [X]o` AG2jl/ X9wi: 寄出清算书to send in an account||to send in render an account
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$L OwUbm0)h^V 支票薄cheque book
X=~QE}x ny}utO /+YWp>6LU 3\ed4D 支票陈票人cheque drawer
Vo[4\h#$ HS9U.G> ;<H2N0qJ( i=@*F$, 持票人cheque holder
]ghPbS@ X.qKG0i 4G ?k31,k !hUyX}{`j 不记名支票cheque to bearer||bearer cheque
g=Jfp$*[ jT',+ va<pHSX&I@ db|$7]!w 记名支票||认人支票cheque to order
Ns(F%zkm 8pk">"#s /FY_LM 8wOPpdc 到期支票antedated cheque
^gImb`<6- IT|CfQ [D L\I/2aiE mMH0 o 未到期支票postdated cheque
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保付支票certified cheque
gO%3~f!vY# 1|--Xnv t*#T~3p ::6@mFL R 未获兑现支票,退票returned cheque
:O2N'vl47A L 'y+^L|X gC_U7a w -[z;y73]t 横线支票crossed cheque
dL>ZL1.$ A7se#"w $1YnQgpT :s\s3#? 普通横线general crossing
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`^<U 特别横线special crossing
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c)?y3LX JXrMtSp\ 空白支票blank cheque
GI/o!0"_ S"*wP[d.9 4?`7XJ0a {dDU^7O 失效支票,过期支票stale cheque
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k 普通支票open cheque
JdE=!~\8 9#+X?|p+0 eG.?s;J0 W>.qGK|l 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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'..G- bLg1Dd7Q x(A.^Yz 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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jW R b'"09)$ +]G;_/[2 支票换现金||兑现to cash a cheque
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9 V<b"jCXI k7? (IU 7+fFKZFKF 清理票款to clear a cheque
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6tZF, mU;TB%#) 保证兑现to certify a cheque
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/! K:mb$YJ& {=TD^>? _|3n h;-m 填写支票数额to fill up a cheque
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;2?%A F[LBQI`zq 支票上划线to cross a cheque
fU,sn5zZ h/d&P J*.qiUAgW D+tn<\LF 开发支票to make out a cheque
,`K'qms {$b]K-B E1=]m M^a QH/=:" 签发支票,开立支票to draw a cheque||to issue a cheque
N]gdS]pP2{ dAR):ZKq? C;_10Rb2ut vV8}> 透支支票to overdraw a cheque
MbYAK-l.h 9M<{@<]dm `zF=h#i &q>=6sQvf 背书支票to endorse a cheque
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't]=ps 请付票款||清付票款to pay a cheque||to honour a cheque
VUk2pEGO. (h%!Kun sa{X.}i%E 42mdak}\ 支票退票to dishonour a cheque
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n3sh< 拒付支票to refuse a cheque
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|d&a&6U: ULj'DzlfH 拒付支票to stop payment of a cheque
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u{#4qToA $3k5hDA0e 提示要求付款to present for payment
mJp)nF8r~ (=,p"3^ q<dZy? f > -OQk"o 见票即付持票人payable to bearer
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h)"} 支付指定人payable to order
w|7<y8#qC X H,1\J-S \hoYQK j 1 :<f[l 已过期||无效out of date||stale
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x 2Ck'A0d l@Uo4b^4x 请给出票人R/D||refer to drawer
g)nsP MIGcV9hf .-Yhpw>f fO|oV0Rw 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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DEM;)-D 文字与数字不一致words and figures differ
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支票
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_Z'[-rcXWh 时间已过account closed
D',[M) .93B@u J=Q?_$xb} Q4i@y6z 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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2/B jg%HaA<zO vy&q7EX<i 停止付款payment stopped
4AA3D!$ `IN/1=]5 ) bRj'* ksb.]P d. 支票毁损cheque mutilated
w% Vw*i6o (nL''#Ka walQo^< 1HPYW7jk@" 汇款||寄钱to remit||to send money
lM/)<I\8 _ljdo`j#N /1OzX'5f NWx.l8G 寄票供取款||支票支付to send a cheque for payment
Ut|G.%1Vd% Bg3`w__l; <~D-ew^BU CI%4!K;{ 寄款人a remitter
fiG/"/u fjGYp dB`3"aSN7 U5_1-wV 收款人a remittee
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t \l$gcFXb 5ctH=t0 $d:>(_p=A 国外汇票foreign Bill
)3 C~kmN7 U TT 7a" 6<E4?<O% B{`4"uEb$G 国内汇票inland Bill
<S/`-/=2 I" AgRa kWkAfzf4a
B6| g2Tt 跟单汇票documentary bill
z^xrB$8
u #A&(b}#:o ~D[5AXV`^ IG}`~% Z 空头汇票accommodation bill
q>JW$8 I)9un|+,y ah1DuTT/G {Vg8pt 原始汇票original bill
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