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。
ekzjF\!y 会计报表statement of account
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dhR(_ 往来帐目account current
/! ^P)yU, "xwM+ AC ,@Z_{,b oK-!(1A- 现在往来帐||存款额current accout
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Hy*(v 0P 5BArJ? 销货帐account sales
A_r<QYq0| 0U&dq# P79R~m` |6B6?' 共同计算帐项joint account
Xm[Czd]% -l.pA(O r<FQX3 [n:PNB 未决帐项outstanding account
Ku%6$C!, {^&k!H2 x1DVD!0 ~{ 29O]S8 贷方帐项credit account||creditor account
Q#rt<S1zW |[w^eg Lpm?#g uR o8D{dS>,PL 借方帐项debit account||debtor account
c/$*%J< t.z$j uZ[/%GTX{) eti9nPjG 应付帐||应付未付帐account payable
Zps&[;R$- '?}R4w|) )<LI%dQ:'l 5^|"_Q#: 应收帐||应收未收帐account receivable
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8?Wgawx 新交易||新帐new account
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MF }vsO^4Sjc j#o3 .v7`$(T 未决帐||老帐old account
o_:Qk;t X<K9L7/* z+6QZQk Kfd _uXL> 现金帐cash account
Riq|w+Q fIEw(k<* r9;` 3B"7VBK{ 流水帐running account
!c_u-&b) WJcVQMs .P%ym~S 5\?3$<1I 暂记帐||未定帐suspense account
w@-b 5h(jeT8" x,-S1[#X; =WjJN Q 过期帐||延滞帐overdue account||pastdue account
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.% /.2u.G zze z~bv7: 杂项帐户sundry account
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=| _]EyEa 详细帐单||明细表detail account
9C?cm: Rd vn)K \AHY[WKx qhN[Dj(d 呆帐bad account
6mAB(X^+ }Qb';-+;d Np)ho8zU a.CF9m5]c 会计项目title of account
'FqEB]gu 4D GY6PS y-<$bA[K~ y,^";7U 会计薄||帐薄account-book
/+N|X QK'`=MU 5<^'Cy P!9;} & 营业报告书||损益计算表account of budiness||business report
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~CdU 8T<@ @6`T iT[oKD0) 借贷细帐||交验帐account rendered
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_2#zeT5 2aFT<T0 明细帐account stated
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,-.fmM# ]79~:m[C e& p_f< 与…银行开立一户头to open an account with
76$*1jB prwC>LE (Hl8U 8H7O/n 与…银行建立交易to keep account with
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bPCOJ[v9 继续记帐to keep account
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J60B -.^3;-[ )`mbf|,&t{ Yg[ v/[] 与…有交易to have an account with
TR~|c|B z;[gEA+I :Jjw"}SfK# G5Je{N8W 作成会计帐||有往来帐项to make out an account with
(1rJFl! r)OO&. P@j A*a7\id!y -%>8.#~G 清算||清理债务to make up an account
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88Zrhw m"<4\;GK 清洁帐目||与…停止交易to close ones account with
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| gxI&f *X~B-a |nJ w2 /* `YO 结帐to close an account
/8=:qIJYA 5/tj >_-!zjO8u jY rym- 清理未付款to ask an account||to demand an account
P`p6J8}4 #fwzFS \XL &S<?07Z I$+%~4 结清差额to balance the account with
LE8K)i GhtbQM1[H 'G<}U343=8 Z"-ntx# 清算to settle an account||to liquidate an account||to square an account
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ZyHIMo| 审查帐目||监查帐目to audit an account
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AxP &aY/eD 检查帐目to examine an account
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vY]G5y F='Xj@&O `@4 2jG}* 转入A的帐户to charge the amount to As account
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~{ 以计帐方式付款to pay on account
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W8Ke1(ws& 代理某人||为某人on ones account||on account of one
,D:iQDG^ _2]e1_= BXT80a\ RcY6V_Qx 为自己计算||独立帐目on ones own account
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;?t> D_O 5k|-V 由某人收益并负风险on ones account and risk||for ones account and risk
7J0 ^N7"o T^KCB\\< R'vdk< "B3iX@C 由某人负担for ones account||for account of one
;X+G6F' )3k)2X F Bx\#`Y yfPCGCOW? 按某人指示||列入某人帐户by order and for account of one
bk/.<Rt F;cI0kP=> Iu)L3_+ !JT<(I2 列入5月份帐目for May account
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1ak I B$K7L'e+- 编入某中帐项下to pass to the account of||to place to the account of
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}S{ [37f#p 寄出清算书to send in an account||to send in render an account
I'KR'1z 9 2z.k)Qx!Z 9)G:::8u7 +9<,3IJe6 支票薄cheque book
&>d:ewM\ k$9Gn9L% 2&^,IIp (Q}PeKM?jq 支票陈票人cheque drawer
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\'V0 -=-x>(pRW7 n`FQgC 持票人cheque holder
9`LU=Xv/ OhA^UP01- 27h/6i3 OGSEvfW 不记名支票cheque to bearer||bearer cheque
,U|u-.~ZU @oe3i H;7O\ }M"-5K} 记名支票||认人支票cheque to order
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到期支票antedated cheque
-~rr<D\ 4aIlzaA c]cO[T_gGa t[H _6) 未到期支票postdated cheque
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rpf =y,yQO 保付支票certified cheque
d\1:1ucV 1s^$oi} ^)eessZ BDB zc5Q( 未获兑现支票,退票returned cheque
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skV&S 2vk8+LA(6 8KtF<`A) n@yd{Rc 横线支票crossed cheque
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Lt @=aq&gb +e{djp@m d-A%ZAkE] 普通横线general crossing
0qaG#&! [nhLhl4S E|8s2t l*m]2"n] 特别横线special crossing
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空白支票blank cheque
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)s"h=R 失效支票,过期支票stale cheque
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=t>`<T|( )}zA,FOA* ND99g 普通支票open cheque
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i :,J86#S) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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J) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
TTw~.x, ="[+6X 0,i+ Y9(i}uTi 支票换现金||兑现to cash a cheque
1J!tcj1( HWao3 Lz A$Jn3Xd~! 0UAr}H.: 清理票款to clear a cheque
YM4U.! 4o KG./<"c 0"D?.E"$r "~,(Xa3x 保证兑现to certify a cheque
\2LA%ZU B#/~U`t* 4VL!U?dk TJGKQyG$L 填写支票数额to fill up a cheque
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F6k< HpgN$$\@ 支票上划线to cross a cheque
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#G+QQ_ 开发支票to make out a cheque
5;KT -(q~ }X.8.S' GmWQJY X\ FK,r<+h 签发支票,开立支票to draw a cheque||to issue a cheque
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j"] +Y%I0.?&5 J,2v~Dq 透支支票to overdraw a cheque
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SeRV?+T 9$w)_RX9W C@:N5},] 背书支票to endorse a cheque
5<'Jd3N{& 74!JPOpQH Y(;[L`" %Zi,nHg8 请付票款||清付票款to pay a cheque||to honour a cheque
#cg@Z qb/!;U_ oGjYCVc 0|3B8m 支票退票to dishonour a cheque
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n"&$q6 ;]ZHD$g IaZAP 拒付支票to refuse a cheque
!c;p4B) O9 r44ww J'&?=| 6Yi,%# 拒付支票to stop payment of a cheque
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i lu(Omds+ 提示要求付款to present for payment
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r#vmM M)It(K8R 见票即付持票人payable to bearer
.6]cu{K( { l~T~3/i U%6lYna{M# A}+r;Y8[h 支付指定人payable to order
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Rp7 )FiU1E lJp v R(#;yn 已过期||无效out of date||stale
/IR5[67 0R{R=r] o`]FH_ 8IcQpn# 请给出票人R/D||refer to drawer
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YO 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
CHSD8D K*D]\/; ^ :)S4MoG X%qR6mMfT7 文字与数字不一致words and figures differ
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0iq$bT| , 0ja _ 支票
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n_gB#L$ 时间已过account closed
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7o PhL5EYn DxG'/5jQ[ 更改处应加盖印章alterations require initials
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e=$xn3)McY 时间已过effects not cleared
h(K4AiGE :H k4i%hGk ImW~Jy TuR?r`P% 停止付款payment stopped
^W*)3;5 ;Q 6e&Ips/ O a];i4lt(c 支票毁损cheque mutilated
6XqO'G ;\0RXirk @AyW9!vV;3 V,,iKr@TG 汇款||寄钱to remit||to send money
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<T9m.:l Unk+@$E& 寄票供取款||支票支付to send a cheque for payment
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wm~a x/v+7Pt_ 寄款人a remitter
=l{KYv %8}w!2D S )8PL7P84 s47"JKf" 收款人a remittee
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x}.<_ ,\"gN5[$( cE?J]5#^ )f|6=x4 国外汇票foreign Bill
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IA%dJ 国内汇票inland Bill
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E jR 跟单汇票documentary bill
o$;x[US =25"qJr n`1i k'x? CdjGYS 空头汇票accommodation bill
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l *?\Nioii Gd 9B ^\;5O(9 原始汇票original bill
7 |A,GH |&.)_+w ~{{:-XkVB 4G2V{(@QiZ 改写||换新票据renewed bill
[sRQd;+ '-qc\6UY chbs9y0 pj`-T"Q 即期汇票sight bill||bill on demand
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