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。
{qO[93yg)/ 会计报表statement of account
ab? M\5aJ:cQ+ L&3Ak}sh ZuIr=`"j 往来帐目account current
hKP7p #"{wm *FoH'\= QDCu 现在往来帐||存款额current accout
o*OYZ/_L 1eue.i
uQ 5Ug.J{d [@"~'fu0 销货帐account sales
UH=pQm^W ETk4I" 7b7~
D +b Ua^#.K 共同计算帐项joint account
MY>mP bt3v`q+V )cnH %6X &,B\ig1Jf 未决帐项outstanding account
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F^5 C ut8v&i1? &NbhQY`k QcBuUFf!c 贷方帐项credit account||creditor account
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p- O iRhp( 借方帐项debit account||debtor account
ZmSe>}B= O_%X>Q9 Ne7HPSWiOP +&?#Gdb 应付帐||应付未付帐account payable
A1Tk6i<F1 "G. L)oD d{^9` J' wc?`QX}I 应收帐||应收未收帐account receivable
-4du`dg F+yu[Dh: U .?N
om6'%nXhn 新交易||新帐new account
Ox.6]W~ lu~<pfg 5>z`==N) vv0A5p8H 未决帐||老帐old account
)l 0\TF -'SpSy'_ | Q0Wv8/ Ph@hk0dgr/ 现金帐cash account
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1yz `M0m`Up 流水帐running account
}>`rf{T u-v/`F2wN *F:f\9 R_?Q`+X 暂记帐||未定帐suspense account
AlZ]UGf^ zfS0M ]70V D^]g`V*N 过期帐||延滞帐overdue account||pastdue account
b;kgP`%% 90Rz#qrI* B?bdHO:E~ >@Vap 杂项帐户sundry account
jL^3/0"o FU]jI[ Cp!bsasj ,3+ #?H 详细帐单||明细表detail account
"{TVd>9_ [S Jx\Os <L!9
as]w
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6 呆帐bad account
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会计项目title of account
5?] Dn k.o _k'?eZB <c;U 0! m SM?rss.= 会计薄||帐薄account-book
t,D7X1W %s&"gWi )4O>V?B O0`o0!=P 营业报告书||损益计算表account of budiness||business report
&/+LY_r'<I $p( UnVYGch Ja4j7d1: 借贷细帐||交验帐account rendered
NeI#gJ1A 3Gk\3iU! 8uh^%La8b. 1n3XB+* 明细帐account stated
L!| `IK ^*g= 65!1 AHB_[i'>7 4:zyZu3fm 与…银行开立一户头to open an account with
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H_ $^K12Wcp- K=K]R01/o 与…银行建立交易to keep account with
7!;48\O]w Iz_#wO 9*Z!=Y#4, 0bz':M#k & 继续记帐to keep account
\281X rbw~Ml0 /mK."5-cm DeK&_)g| Z 与…有交易to have an account with
]broU%#" qk}Mb_*C) mb GL)NI (F+]h]KSi 作成会计帐||有往来帐项to make out an account with
^ }k qAmr VX6M4<8 /ka "YU Y 8Dn&W 清算||清理债务to make up an account
ZCAg)/ O-uf^S4 cgV5{|P ;659E_y> 清洁帐目||与…停止交易to close ones account with
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qZ<|A%WQ 结帐to close an account
b O9PpOk+z =a$7^d H tx)MEZ cv
7.=*Kb; 清理未付款to ask an account||to demand an account
n2N:rP :G4)edwe 3kJ7aBiR< &Db'}Y?x] 结清差额to balance the account with
GhC%32F u`gY/]y! z{(c-7* $wm8N.I3I 清算to settle an account||to liquidate an account||to square an account
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Z"& i*61i0 v$~ZT_"(9 审查帐目||监查帐目to audit an account
7Um3myXU NOQSL T= ]L;X Aj? #XeEpdE 检查帐目to examine an account
_zG[b/:p \Lz4ZZjSY |IZFWZd rrrn8b6
转入A的帐户to charge the amount to As account
AiUK#I mNQ*YCq. 'fka?lL h,x'-]q 以计帐方式付款to pay on account
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115zvW w1,6%?p(O P~@.(hed 代理某人||为某人on ones account||on account of one
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gLdv8 _xdFQ t}>"nr0 Stk'|-z 为自己计算||独立帐目on ones own account
n_S)9C'= 3h4'DQ.g ;T|hNsSt MuP&m{ 由某人收益并负风险on ones account and risk||for ones account and risk
JU!vVA_ /rzZU} 3[ e$4$G<8;y Yg!xlrxA 由某人负担for ones account||for account of one
^ Iy'<J NSDls@m V"W)u#4, KO&oT#S 按某人指示||列入某人帐户by order and for account of one
dH+oV` .Eg[[K_iD Z)dE#A_X (7?jjH^4 列入5月份帐目for May account
g/jlG%kI} r|JZU Bw*6X`'Q =7 ${bp! 编入某中帐项下to pass to the account of||to place to the account of
.>+jtp} S#f}mb0, )NCSO b x[1(cj 寄出清算书to send in an account||to send in render an account
6dQ]=]; >n6yKcjY] SAtK 'Jx[ 6),VN>j 支票薄cheque book
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nA v@;!fBUt i~;Yrc%AEX jLgx(bMn 支票陈票人cheque drawer
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D?@e,e %N0cp@Vz g@B,0JRh 持票人cheque holder
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;sfk@ec h;Se.{ 不记名支票cheque to bearer||bearer cheque
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nDw<U O"~BnA`dJ :}}~ $$& ZX03FJL7u 记名支票||认人支票cheque to order
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|Y'@& Gw0MDV&[ 到期支票antedated cheque
;'xd8Jf 7(1UXtT BuIly&qbm< oCR-KR>{Q 未到期支票postdated cheque
;,Q6AS! i0e aBG]I fY{&W@#g a~"<lzu|$ 保付支票certified cheque
(v$$`zh {5N!udLDr5 Ss
c3uo 0 _$YT*o@0J 未获兑现支票,退票returned cheque
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[?iU EABy<i sPUn"7 横线支票crossed cheque
+/Q?<*[ a>/cVu'kz ^lCQHz SFRQpQ06 普通横线general crossing
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f-UNV KD)+&69 dLIZ)16& [!CIBK99 特别横线special crossing
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ii{t >7^i>si 空白支票blank cheque
q*B(ZG |.c|\e z/ &*r'Sx)V ZQQ0} 失效支票,过期支票stale cheque
FELTmQUV }9,^=g- MEZc/Ru-[ &@anv.D 普通支票open cheque
>!7 \Rx 5gnmRd F"*.Qq 3(/J(8 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!1s^TB>N XK7$Xbd Q-,,Kn
GI40Ztms 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Q{ b08s610fk |KQkmc 支票换现金||兑现to cash a cheque
lImg+r T{ PWw2;3`-6w @<W^/D1#L {~RS$ | 清理票款to clear a cheque
WFBVAD L[s8`0 4v("qNw# vuCl(/P` 保证兑现to certify a cheque
^&mJDRe <#r/4a"V 0nbQKoF ozr82 填写支票数额to fill up a cheque
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?{hd. 支票上划线to cross a cheque
Xob,jo}a Z1t?+v+Ro* }&{z-/;H O5:2B\B 开发支票to make out a cheque
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C& wC~ra:/?:7 签发支票,开立支票to draw a cheque||to issue a cheque
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?T J0eJRs P}kp_l27 =/b WS,= 透支支票to overdraw a cheque
iO,_0Y4 ief~*:5 V?*\ISB`} RTgR>qI&) 背书支票to endorse a cheque
U0Y;*_>4 :{ }]$+|)\ T.57Okp 4CT _MAj 请付票款||清付票款to pay a cheque||to honour a cheque
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|C 支票退票to dishonour a cheque
.-Xp]>f, SX4"HadV> \ tK{!v+ n4YedjHSN 拒付支票to refuse a cheque
BV8-\R@ l-Q.@hG keBf^NY H*Tc.Ie 拒付支票to stop payment of a cheque
p? dXs^ c }c"1;C&{ ia!b0*< hpqM
f z1 提示要求付款to present for payment
6U`<+[K7 NX?IM8\t $\DOy&e (|F } B 见票即付持票人payable to bearer
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C@b/F4 |Mm9QF;iA 支付指定人payable to order
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SO(s /ox9m7Fz7 已过期||无效out of date||stale
Kf.G'v46 wQ4IQ! 0! :1o61 mv,<#<-W 请给出票人R/D||refer to drawer
q:y_#r"_y >z`^Q[ [&Z3+/lR* WCg*TL} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Zj*kHjn" RcASFBNpS cPemrNxydN RW!_ZzZ 文字与数字不一致words and figures differ
gm-I)z!tz $ON4
nx x}`]9XQ ^st.bzg+[ 支票
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yN0!uzdW* 时间已过account closed
hU}!:6G%[P wc3OOyP@0 N34
.Bt Y=%SK8]Q; 更改处应加盖印章alterations require initials
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eYER"E 时间已过effects not cleared
hdw-ge m{? 8>E_bxC e~#"#? H O^3v34ZO 停止付款payment stopped
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g1je': qfO=_z ES 支票毁损cheque mutilated
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.>6 arCi$:-z@ fQ\nK H~ _^)Wrf+ 汇款||寄钱to remit||to send money
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>K 寄票供取款||支票支付to send a cheque for payment
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c]#+W@$ -+'fn$ 寄款人a remitter
N2?o6) m3apeIEi[ fpjy[$8 >@NH Al 收款人a remittee
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u|!On 国外汇票foreign Bill
;XJK*QDN 02Ftn&bi ^w0V{qF{ I)xB I~x 国内汇票inland Bill
F{#m~4O Q*S|SH-cZ0 DFgr,~ ")/TbTVu 跟单汇票documentary bill
E+Jh4$x{ -BY'E$]4 bv.DW,l%' E8TJ*ZU 空头汇票accommodation bill
+`EF0sux 2Xu?/yd t SST.o3 q P<n< 原始汇票original bill
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oskfm ]!u12^A{ 改写||换新票据renewed bill
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+N161vo7 c0J=gZiP Q^^.@FU"x 即期汇票sight bill||bill on demand
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