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。
'C[gcp 会计报表statement of account
Y`M.hYBXk 3*FktXmI} 74KFsir@ [iDa6mcth 往来帐目account current
BFMM6-Ve 2/;KZ+U& }x%"Oq|2]x rz3&kh
i 现在往来帐||存款额current accout
J)R2O4OEd /O8'8 sL5 7Fq|Zc`P M~@\x]p > 销货帐account sales
9)=as/o >6aCBS?2 _ p?q/-[4 sG\=_-"v( 共同计算帐项joint account
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9|: 未决帐项outstanding account
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y 贷方帐项credit account||creditor account
"r[Ea| mX<D]Z< k *EotYT r"0nUf*og: 借方帐项debit account||debtor account
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{A]('t Uqkh@-6- yX8F^iv[ 应付帐||应付未付帐account payable
K[ylyQ1 l]%|w]i\ MY0Wr%@#0 5uu{f&?u) 应收帐||应收未收帐account receivable
Wve ^2lkoK 9gWQGkql R,y8~D !D z:6r 新交易||新帐new account
[7$<sN<' /a]+xL @m(\f GA;E (a 未决帐||老帐old account
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现金帐cash account
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of(Nq@ dso\+s 2!jbaSH(+ 流水帐running account
L:'Y#VI{ 0}aJCJ9sx= E6n;_{Se/S (s}9N 暂记帐||未定帐suspense account
v}iJ:' u_mm*o~)g 8^M5u>=t; 60hf)er 过期帐||延滞帐overdue account||pastdue account
_msDf2e9 TN l$P~X> {Q4=GrS KnbP@!+c 杂项帐户sundry account
Q9rE_}Z I]T-}pG -"(e*&TJ# !WbQ`]uN/# 详细帐单||明细表detail account
YP#OI6u iPHMyxT+S L !{^^7 J\2F%kBej? 呆帐bad account
{5*+ sX@e1*YE_ K_RrSI&> I</Nmgf 会计项目title of account
c5Offnq'1 \2~.r/`1 ukri7 n* %zY3,4~ 会计薄||帐薄account-book
&9^c-;Vs Rov0 QAX+oy !(+?\+U lE 营业报告书||损益计算表account of budiness||business report
GhQ.}@* b>fDb J0 ;M}bQ88 3aW4Gs<g 借贷细帐||交验帐account rendered
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M\L6o u,&Z5S kV-a'"W5 aIkxN& 明细帐account stated
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^gv)[ vn|X,1o 与…银行开立一户头to open an account with
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]ax!bK r Cmqq/hZ >R.~'A/$F 与…银行建立交易to keep account with
#U!J2240 C10A$=! mA{gj[@:x (A"oMnjWd 继续记帐to keep account
y*_g1q$ EEF}Wf$f A7ck-9dT/L [_b10Z'{ 与…有交易to have an account with
mAXTO7 BXm{x6\ !$Mv)c/_u RU[{!E 作成会计帐||有往来帐项to make out an account with
i"U3wt|A !07$aQYcd ~l.]3wyk wwE9|'Ok 清算||清理债务to make up an account
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1YhYA BXLhi(.s v]vrD2L 清洁帐目||与…停止交易to close ones account with
vChkSY([ JQI`9$asuC x4fLe5xv 4}96|2L5 结帐to close an account
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<;Gnh~ ?c(f6p?% 2{ }5WH _U'edK]R 清理未付款to ask an account||to demand an account
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l^'(W YW>|gE 结清差额to balance the account with
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W._vikR 清算to settle an account||to liquidate an account||to square an account
4W$53LP8 L"#Tas\5 )FE'#\ |+ @ 审查帐目||监查帐目to audit an account
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u36- c]&(h L pHKj*Y 检查帐目to examine an account
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-N*g|1rpa `7+?1z 转入A的帐户to charge the amount to As account
=yfr{5}R (\#j3Y)r h jWRU# JA())0a 以计帐方式付款to pay on account
T?E2;j0h'# F0]= z- {/ZB>l@D>8 $Pl>T09d 代理某人||为某人on ones account||on account of one
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' TkmN.@w_C 为自己计算||独立帐目on ones own account
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\T^X nvgo6* 5|Vb)QBv% eBtkTWx5[/ 由某人收益并负风险on ones account and risk||for ones account and risk
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# 由某人负担for ones account||for account of one
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yu3EPT!~ 按某人指示||列入某人帐户by order and for account of one
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(|h<{ -L 列入5月份帐目for May account
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+fu k:`^KtBMl 编入某中帐项下to pass to the account of||to place to the account of
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(@^6 寄出清算书to send in an account||to send in render an account
XlDVJx<&J 2ggW4`"c "x3_cA~ efZdtrKgy 支票薄cheque book
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Y At +on9&= 支票陈票人cheque drawer
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7o0ej# 持票人cheque holder
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o5 + +D(P=4hi bZ )3{ |;9OvR> A 不记名支票cheque to bearer||bearer cheque
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5v!pm[ yd#4b`8U` 记名支票||认人支票cheque to order
P8z++h x\I9J4Q 4>$>XL1 93[`1_q7\ 到期支票antedated cheque
HPtaW:J )<-kS ctH`71Y )k0bP1oGS 未到期支票postdated cheque
Vu;tU. ~cU,3g % 0fj~s; 3U1xKF 保付支票certified cheque
ikyvst>O H)t8d_^|j 'X@j TX*s T 未获兑现支票,退票returned cheque
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Fp )/Ih wjKW 3 (p^q3\ 横线支票crossed cheque
X(g<rz1J] R"=G?d) dwB-WF%k PNg, bcl 普通横线general crossing
fvN2]@: Ms^,]Q1{ VGq2ITg9eE vTP'\^; 特别横线special crossing
c1jgBty oAv L?2 6D w[n }g>&l.2X 空白支票blank cheque
!oM1 *gVRMSrx4 0dXZd2oK@ +4B>gS[ F 失效支票,过期支票stale cheque
!mq+Oz~ [A[vR7&S j.AAY?L ~(4cnD)BO 普通支票open cheque
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=H `4(k ?Pk2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
y*|"!FK (Cqhk:F Q6"r^wWx )P\ec 支票换现金||兑现to cash a cheque
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s:E`Q 清理票款to clear a cheque
gbQrSJs!Zh hZc$`V=R 8(5}Jo+ lE$X9yIt 保证兑现to certify a cheque
Hco[p+ u@[D*c1!H 0alm/or dJ:EXVU 填写支票数额to fill up a cheque
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E!M<!h R279=sO,J `?91Cw=` 支票上划线to cross a cheque
~Ci|G3BW ?5jkb oT%~)g F.^1|+96 开发支票to make out a cheque
r5tv9#4] rjx6Ad/\ ZIkXy*<( /nGsl< 签发支票,开立支票to draw a cheque||to issue a cheque
`NyvJt^< U]d{hY." O .m;a_ >/ W:*^g) 透支支票to overdraw a cheque
Rb|\! 9.D'! e ST8>r ![{> f6{J 背书支票to endorse a cheque
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jrZM 请付票款||清付票款to pay a cheque||to honour a cheque
u ; f~ 5e6]v2 k Xr6UN{_- Et4gRS)\ 支票退票to dishonour a cheque
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aj|I[65 拒付支票to refuse a cheque
rRly0H D CcM~ AQQeLdTq +tES:3Pi 拒付支票to stop payment of a cheque
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DCrSa> BC9rsb 7%V2 提示要求付款to present for payment
{ajaM'x gle_~es'K {: T'2+OH> y4w{8;Mh 见票即付持票人payable to bearer
VSL6tQp D42Bm&JocO ggzg,~V &C`t(e 支付指定人payable to order
wtu WzHrF 27<~m=`}d `h+ sSIko Fi14_{ 已过期||无效out of date||stale
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`0 ?;ZTJ {AoH 请给出票人R/D||refer to drawer
<=W;z=$!Bb Ugp[Ugr "\Zsr6y k id3@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
j,Eo/f+j5 E=_M=5] 1
`hj]@.] \25Rq/&w 文字与数字不一致words and figures differ
:,h47'0A l&R~I6^E _?x*F?5= f R$E*Jd 支票
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jeFX?]Q 时间已过account closed
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k wf)T-]e O(2)A>} &^=6W3RD 更改处应加盖印章alterations require initials
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FNRC 时间已过effects not cleared
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vo&NE W3Oj6R hsr,a{B%$ 停止付款payment stopped
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Z+s- ^Tgu]t 支票毁损cheque mutilated
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tvI b9b384Q1O =|_:H$94 7VQ|3`!< 汇款||寄钱to remit||to send money
o?%1^6&HE 5$9g4 ' P5ttI#| I<yd=#:n 寄票供取款||支票支付to send a cheque for payment
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B~ @Cg%7AF KKB&)R EX zA(igS 寄款人a remitter
b|F4E{{D^ j:ze5F A+ {6d)|';% =pSuyM' 收款人a remittee
4JV/Ci5 T:k-`t0":N AT*J '37 i8 t% v 国外汇票foreign Bill
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HeVm c4H5[LPF =*<Cw?Gc \[u7y. b 国内汇票inland Bill
%N``EnF2 9HJrMX 5M6`\LyU A9qbE 跟单汇票documentary bill
ai|d`:; YhQ;>Ko G?Fqm@J{XT kC:GEY<N:Q 空头汇票accommodation bill
b7;`A~{9v g>].m8DZ' =@BVO@z@ ;QZ}$8D 6Q 原始汇票original bill
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k/'>,WE dZ]['y% 改写||换新票据renewed bill
,gY bi-E abAX)R' %2)B.qTp& /XEt2,sI9 即期汇票sight bill||bill on demand
x$p_mWC Rb!V{jQ D=ZH? d W_JFe(=3, …days after date||…days after date…日后付款
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or2 j_w"HiNBA …months after date||…months after date…月后付款
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v+_7 |/!3 N v2ab 见票后…日付款…days after sight||…days sight
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#{,M8 '+8`3[' 见票后…月付款…months after sight||…months sight
b"J J3$D <d`ksZ+ IZw>!KYG 3fdx&}v/ 同组票据set of bills
p h5rS< nogdOGo 3kU4?D] ^ " 单张汇票sola of exchange||sole of exchange
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]; CTr0 V1h&{D\" 远期汇票usance bill||bill at usance
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