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。
p_JWklg^ 会计报表statement of account
L5|g\Y` fshG ~L7S9 '<ZHzDW@ 9CN'29c 往来帐目account current
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#|% bd27])n( ug;\`.nT^ V=1zk-XC 现在往来帐||存款额current accout
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2cGiE{ }o[<1+W(. rb'mFqg*u 销货帐account sales
B~&}Mv C#)T$wl[E o"A)t= ,D<U PtPQ 共同计算帐项joint account
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HG' 未决帐项outstanding account
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x iAXGf V 贷方帐项credit account||creditor account
F:Ps> S}]B |Q FDGG$z?>m yA_ly < 借方帐项debit account||debtor account
`GCK%evLG mV4gw'.;7 !)W#|sys& ORWi+H| 应付帐||应付未付帐account payable
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8_aj +bJ~S:[ .ns=jp 应收帐||应收未收帐account receivable
a+a6P5kJ +StsSZ U&a(WQV9& ,]]IJ;:
w 新交易||新帐new account
w8J8III\~ H/;AlN|! 1cRF0MI hH%fWB2( 未决帐||老帐old account
mieyL9*n7 8$ #z> =#<bB)59 .j**>&7L 现金帐cash account
DVKb`KJ" }Ujgd2(U DUF$-'A u!F\`Gfm_ 流水帐running account
bz~aj}"` lB_X mI1t aD_7^8> ]fU&?z# 暂记帐||未定帐suspense account
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c 8h}` 过期帐||延滞帐overdue account||pastdue account
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}\'$\b unbIfl= imAOYEH7} 杂项帐户sundry account
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} u7Ix7`V ?.lo[X<,* 详细帐单||明细表detail account
LEOa=(mN\ )EKWsGNe/ f\.y z[ bQwG"N 呆帐bad account
&?Q^i">cZ ;Bzx}7A aIrM-c8.O ki/Cpfq40* 会计项目title of account
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| 会计薄||帐薄account-book
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K 营业报告书||损益计算表account of budiness||business report
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O4l` $|3zsi2 借贷细帐||交验帐account rendered
op9vz[o#4 XuHR g`fMHU7 ;BT7pyu%[ 明细帐account stated
!IO\g"y~|% mU?~s7 4#]g852 Rt&5s)O' 与…银行开立一户头to open an account with
HX}B#T v>Kh5H5e~ \0_jmX]p y,ub*-: 与…银行建立交易to keep account with
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jWi~Q o+ 继续记帐to keep account
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`[ e.%I#rNI 与…有交易to have an account with
_;Xlw{FN^ 0R[fH gW--[ [)GRP 作成会计帐||有往来帐项to make out an account with
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6R z>,M@@ 3!fR'L/i dzAumWoh 清算||清理债务to make up an account
wCR! bZ w J@E]Fl ~OPBZ# /#(IV_Eol 清洁帐目||与…停止交易to close ones account with
<HN+pi @SiV3k <#nU 06 fN ]y=U"g 结帐to close an account
GIc q|Pe .!Z5A9^ -s`Wd4AP h9<PP2.( 清理未付款to ask an account||to demand an account
N|2d9E C,W_0=!e 'PY; mI4GBp 结清差额to balance the account with
kc P ZIP: f'(F'TE -Pt E+R[A zF[Xem 清算to settle an account||to liquidate an account||to square an account
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& 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
|gP) lR #<9'{i3 ]w;t0Bk kwT)j(pp< 转入A的帐户to charge the amount to As account
*~U.36 .[]S!@+% uKM` umE wZ\93W-} 以计帐方式付款to pay on account
NcF>}f,}\ @#t<!-8d bF_0',W 3MHpP5C 代理某人||为某人on ones account||on account of one
yGt[Qvx# +[uh);vD`G zc;kNkV#1Y !J#P'x0 为自己计算||独立帐目on ones own account
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PDA9.b<q0 由某人收益并负风险on ones account and risk||for ones account and risk
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m5 t855| 由某人负担for ones account||for account of one
y|MhV/P04 {[Ri:^nHgL ((`{-y\K zzI,iEG 按某人指示||列入某人帐户by order and for account of one
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/frE Ji!i}UjD7! urx?p^c 45.g ; 列入5月份帐目for May account
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F!xZ6X8 <>n|_6'$90 i7h^L)M 编入某中帐项下to pass to the account of||to place to the account of
oowofi(E H'YK j' @aUNyyVP N5 ; z5E 寄出清算书to send in an account||to send in render an account
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20 YzZj=]\`b 支票薄cheque book
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0.R3(O 'G % ]/'_U Y)]VlV!` 支票陈票人cheque drawer
=GP L>a& X4hz\={ ^znUf4N1 K*Ba;"Ugeg 持票人cheque holder
A#I&&qZ ~$4(|Fq/ ?OnL,y| MH'%E^n ` 不记名支票cheque to bearer||bearer cheque
0H +nVR LNk :PD0m b&h'>( [Fag\/Y+ 记名支票||认人支票cheque to order
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w70@6 7oIHp_Zq 到期支票antedated cheque
Z D"*fr Y+23 jlgb X}3?k<m Jg'#IM 未到期支票postdated cheque
RZpjr !R [vb#W!M&| 3*%+NQIj ,Q Ge=Exn 保付支票certified cheque
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j'rbbs/ A~E S{Zkh -t<1A8% 未获兑现支票,退票returned cheque
F)eP55C6 (HeSL),1 CL5^>.} ^5~x*=_ 横线支票crossed cheque
lAA6tlc#C Iy*Q{H3[ ckP AH E@ NF |[j=? 普通横线general crossing
%|JL=E}%| GcO:!b*YMp |p*cI @ RJDk7{( 特别横线special crossing
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v?3xWXX, 6A>bm{`c: 0;`FS/[(f 空白支票blank cheque
fYZd:3VdC DU*qhW`X qPDRB.K|} @0H0!9' 失效支票,过期支票stale cheque
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YTLY 普通支票open cheque
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4J=6U&b oGeV!hD 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
D2o|.e<r d,meKQn u0? TMy.% r0&LjH&R 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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;Bo3^_ 支票换现金||兑现to cash a cheque
1v3 !](Mt?e D"fjk1 6b` Jq>v 清理票款to clear a cheque
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lB rfgsas{F 8"ZcK xDk 保证兑现to certify a cheque
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%c U" [CV0sYEA :=q9ay hOIg7=v 填写支票数额to fill up a cheque
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~xPetkl@ 支票上划线to cross a cheque
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iLqMSq 开发支票to make out a cheque
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'-t>(}v NY[48H 签发支票,开立支票to draw a cheque||to issue a cheque
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.u#d e 透支支票to overdraw a cheque
lKRp9isn^ V*6&GM& * _,yK-et Ut2x4$9 背书支票to endorse a cheque
]@}@G[e#[ M&/e*Ta5 0 R&7vn OXoEA a 请付票款||清付票款to pay a cheque||to honour a cheque
HE2t0sAYX Jx4~ o{Z}c 1_n5: ^#7&R" 支票退票to dishonour a cheque
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MYg^ p1ER<_fp L#_QrR6Sny 拒付支票to refuse a cheque
"MOmJYH D@iS#+22 }L5;=A']S $T2z
s$ 拒付支票to stop payment of a cheque
<S@2%%W pl 1CEoe z`8>$9 ,#.^2O9-^ 提示要求付款to present for payment
qMBEJ<o 6<n+p'+n -]Oi/i, { W5RZsS] 见票即付持票人payable to bearer
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)Qe*S kr]_?B(r 支付指定人payable to order
V}G;oz&>) 00A2[gO9 hN1{?PQ }GGH:v 已过期||无效out of date||stale
.-p?skm=a t\<*Q3rl- mw=keY9] jATN):8W 请给出票人R/D||refer to drawer
VDv>I 2% ZpU4"x> \88IFE MCfDR#a 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
C5#$NV99p }Ot2; T XZPq4(,9} Uw>g^[V; 文字与数字不一致words and figures differ
2 wZyUB; HG})VPBa 9t0NO-a *IC9))PGJ 支票
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e&="5.ik 时间已过account closed
"1$hfs Y<`uq'V zDA;FKZPp WAh{*$Rpl 更改处应加盖印章alterations require initials
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rfS$<1 时间已过effects not cleared
jQ?6I1o p%y|w ;(9q, ) sBu- \P# 停止付款payment stopped
'd=B{7k@ 5ayH5=(t 2UjQ!g` S4(lC%$| 支票毁损cheque mutilated
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rQft1~N 汇款||寄钱to remit||to send money
o%=OBTh_ Qa=v }d-O N;]"_" [CJr8Qn 寄票供取款||支票支付to send a cheque for payment
2p|[yZ p_2-(n@ (y!<^Q seEG~/U< 寄款人a remitter
8!{F6DG J(\f(jh/ w#M66=je_ =h9&`iwiu 收款人a remittee
Z-,'M tD !Wz%Hy:ZK li?RymlF ^X/[x]UOT@ 国外汇票foreign Bill
Fv"jKZPgzz Mm+kG'Z!S ZkZTCb`/l y0D="2) 国内汇票inland Bill
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1 Cj x(Z] 跟单汇票documentary bill
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A\7qPfpG 空头汇票accommodation bill
8QN#PaY i?&g;_n^ Ht Z3n"2 Z&!5'_9{V 原始汇票original bill
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