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。
{B+|",O5) 会计报表statement of account
<2^XKaS` ,ELbm [M?'Nw/[S -*HR0:H 往来帐目account current
N;gI %6 Q*&k6A"jx :%!`R72 ()%NotN; 现在往来帐||存款额current accout
d|I?%LX0p 3HCH-?U5 Ls51U 7 NpqK+GO 销货帐account sales
{-a8^IK, (@X].oM^y l<X8Ooan#{ , !0-;H.Y 共同计算帐项joint account
.Aj4?AXWc L{&5Ets &RF*pU> 1!/WC.0 未决帐项outstanding account
]fiAV|'^ S3fyt]pp Ry_"so w4 }*Z *wC 贷方帐项credit account||creditor account
_e4%<!1 {XR3L'X KF!?;q0J #ATV#/hW 借方帐项debit account||debtor account
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Ga,+ 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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LeEv'] 0Tp,b (;n 新交易||新帐new account
fC|NK+Xd` 4C]>{osv 3]MSS\uB ;;f&aujSHD 未决帐||老帐old account
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;I;I yUY* l@v] 现金帐cash account
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l2`c}9 流水帐running account
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WF7^$^: .G/>X%X 暂记帐||未定帐suspense account
H5,rp4H9 zLt7jxx ,Y+J.8.H hAi`2GP. 过期帐||延滞帐overdue account||pastdue account
k\/idd[ G_1`NyI a Byetc88/ =CqZ $ 杂项帐户sundry account
oEJYAKN F<9S, #t8{z~t3 8n2MZ9p] 详细帐单||明细表detail account
4). i4]%LH 4+1aW BJ2 .e Jt]K N.1@!\z@@ 呆帐bad account
#Y>os3] 31*0b|Z :i};]pR J{w[vcf 会计项目title of account
hW Va4 2N/4. 99/`23YL D-KQRe2@ 会计薄||帐薄account-book
_$vAitUe4S _(zPA4q8q ;;{!wA+"D kD?lMA__ 营业报告书||损益计算表account of budiness||business report
]>_Ie?L)< ]-+%]' aMq|xHZ |%HTBF 借贷细帐||交验帐account rendered
|A/)b78'u {9_}i#,vR vw5f|Q92 NW%u#MZ[h 明细帐account stated
"tX=^4 +3wVcL V;-$k@$b. bw[s<z|LKA 与…银行开立一户头to open an account with
B\mRHV! ^|kqy<<X <n|ayxA) W3~xjS"h 与…银行建立交易to keep account with
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I6 !kG 2$/lR H="E#AC%8/ ;jZfVRl 继续记帐to keep account
, b;WCWm [gE_\=FSKu ^$VH~i& xZc].l6 与…有交易to have an account with
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xa&5o`>1G W+5<=jXFB UD6:X&Un 作成会计帐||有往来帐项to make out an account with
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3Z ^Ee"w7XjD duT'$}2@> 清算||清理债务to make up an account
tX'2 $} |Ym3.hz E/5/5'gBJO *rH#k? 清洁帐目||与…停止交易to close ones account with
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Y9} 1Vi3/JM@ X={Z5Xxr" 结帐to close an account
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E,wOWs* 清理未付款to ask an account||to demand an account
d:&=|kKw U5!~@XjG> vDit&Lh{T tsf)+`vt 结清差额to balance the account with
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t {I^@BW- 2b89th s"-gnW 清算to settle an account||to liquidate an account||to square an account
tmVGJ+gz b2vCr F; K?$|Y-_D^M 6(=>!+xpRr 审查帐目||监查帐目to audit an account
5'%nLW7;O mR3-+dB/ =4_Er{AT viXt]0 检查帐目to examine an account
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s:u bZf}m=C! yNDplm|9* 转入A的帐户to charge the amount to As account
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6H Ef2i#BoZ T6^H%;G <!G%P4) 以计帐方式付款to pay on account
'J1!P:tJ OGWZq(c"6 8H@] v@Z2 LE]mguvs 代理某人||为某人on ones account||on account of one
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;w(tXcXZ %k=c9ll@: W\1V`\gF 为自己计算||独立帐目on ones own account
Y:#nk.}> -POsbb> U@:h';. Z(wj5;[G 由某人收益并负风险on ones account and risk||for ones account and risk
H7?Sd(U e754g(|>b >j6"\1E+Dz kR/Etm5_ 由某人负担for ones account||for account of one
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<<`9, reI4!,x L&LAh&%{2 o~`KOe 按某人指示||列入某人帐户by order and for account of one
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,?oC+9w r(OH 列入5月份帐目for May account
,vs# (d6 G vp&N)t_ @Pb%dS ';zS0Yk 编入某中帐项下to pass to the account of||to place to the account of
PfjD!=yS=h Y{7)$'At PTP0 _|K 3{H&{@Q 寄出清算书to send in an account||to send in render an account
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c@|f'V4 :3A^5}iz 支票薄cheque book
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tcEbFL 2OZ<t@\OY ["0DXm%t 支票陈票人cheque drawer
F#KUu3;B `b*x}HP$ =<[M$"S7d6 -58Sb"f 持票人cheque holder
V i<6i0 z`:tl7 KmpKyc[ &6&$vF65c 不记名支票cheque to bearer||bearer cheque
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Sy5bB 记名支票||认人支票cheque to order
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nj=nSD 到期支票antedated cheque
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N;1F 未到期支票postdated cheque
Nn{/_QG q854k+C jhB+ ] 0,1)Sg* 保付支票certified cheque
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8 未获兑现支票,退票returned cheque
mk[<=k~ .(Tf$V ZN}U^9m= {nH*Wu*^ 横线支票crossed cheque
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|G"ZPO? T)mh pGP$2 j"9Zaq_ 普通横线general crossing
=~q Xzq %o_CD>yD 4%*`'o$_ [E;
~Y_l 特别横线special crossing
G5*_ cv9-ZOxJ wpa^]l cB_3~=fV 空白支票blank cheque
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n no9=K4h` pykRi#[UrX J<-2dvq 失效支票,过期支票stale cheque
ESi-'R& -5Aqf\ >=YQxm}GJ 3yu,qb'"& 普通支票open cheque
@!::_E+F] I 8 Ls_$[ }u
.1$Y Y|L]# 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/JmWiBQIn wj9Hh UQ~gjnb[c uZ+vYF^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
)w0K2&)A /OeOL3Y SOeRQb' iJzW3%E 支票换现金||兑现to cash a cheque
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Wrh3 cWp5pGIzfp 6&L8{P _SqUPTb"u 清理票款to clear a cheque
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@Jw 02q*z>:^ Gt;U9k|i 8g6G},Y0 保证兑现to certify a cheque
~}ba2dU8 e@L?jBj8m XT\Q"=FD ^vc#)tm5p 填写支票数额to fill up a cheque
M(.Up J4jL%5t vR'rYDtU@ uEdeA'*^ 支票上划线to cross a cheque
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5g Bu#\W z>O =. Ku6 开发支票to make out a cheque
U[c^xz& crRYgr fC!+"g55 CO"Nv 签发支票,开立支票to draw a cheque||to issue a cheque
,Cj` 0v# !KmSLr7xU 3<ry/{#% Rx.dM_S 透支支票to overdraw a cheque
9Xeg&Z|! o|c%uw Ugv"A;
l L=<{tzTc 背书支票to endorse a cheque
zn/b\X/ @M8vPH dS~#Lzm v>p}f"$` 请付票款||清付票款to pay a cheque||to honour a cheque
#mH4\s j$}W%ibj _kJW/3eE 4'U #<8 支票退票to dishonour a cheque
o :_'R5 KU)~p"0[6] VT5o#NR{R IjnO2X 拒付支票to refuse a cheque
!&@!:=X, }?=4pGsI pXq5|,aC i2m+s; 拒付支票to stop payment of a cheque
1bpjj'2%x z*OQ4_ ,-_\Y hY> S$1dXXT 提示要求付款to present for payment
-`} d@x F}{uY(hv"[ 'I1^70bB O`Ge|4 见票即付持票人payable to bearer
Sz'JOBp D?}K|z LQ wEMg~Hh U8icP+Y 支付指定人payable to order
zIh`Vw ,t0 8^av&u$ [+z*&~' Bd-@@d.H< 已过期||无效out of date||stale
Z{spo= R[{s\ qo62!q }='1<~0 请给出票人R/D||refer to drawer
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)d >Sua:Uff 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
T{Y;-m n0<I 2'5%EQW;0y GV(@(bI* 文字与数字不一致words and figures differ
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"L~qsFL c&n.JV 支票
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@?\[M9yK 时间已过account closed
wSd o7Lb y{]iwO; n*vzp?+Y '+*{u]\ 更改处应加盖印章alterations require initials
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^i!6q9<{e 时间已过effects not cleared
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Xkb 停止付款payment stopped
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7.N~e}p8 "g>, X[g 支票毁损cheque mutilated
F;;\I G>yTv`- 7U_OUUg haW*W=kv) 汇款||寄钱to remit||to send money
j`A 3N7; 6o!Y^^/U 7C"&f *lEi L5-Kw+t 寄票供取款||支票支付to send a cheque for payment
l'0fRQc JXA!l?% >p;cbp[ht L?slIGp%- 寄款人a remitter
N);2 2- N(@B3%H2/J MmPLJ Q5~
Y;0' 收款人a remittee
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e 国外汇票foreign Bill
"fTW2D74 JNZ O7s W+&<C#1|] c^ifHCt| 国内汇票inland Bill
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K~DQUmU@ o,yP9~8\ 跟单汇票documentary bill
)ir*\<6Y= [9U:: ;#jE??E/: *t3uj 空头汇票accommodation bill
8M&q "q,.O5q}Y dNg5#?mzT5 Hk8pKpn3 原始汇票original bill
?\7$63gBH VQ,;~^Td Y)oF;ko: "0ZBPp1q 改写||换新票据renewed bill
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s<2Ozv @W+m;4 HH ft"t 7I0[Ii 即期汇票sight bill||bill on demand
pDloew > q!:* #5b}"xK{ n#Y=y# …days after date||…days after date…日后付款
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