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。
hgO?+x 会计报表statement of account
3ji:O T OQFi.8 H&bh<KPMh o/1JO_41 往来帐目account current
h0Jl_f#Y zMGzReJ dB3N%pB^ A(+:S"|@ 现在往来帐||存款额current accout
TwFb%YM WNF9#oN|oT b_vTGl1_6 t$ZkdF 销货帐account sales
gxmc| .C= I^ GNU;jSh5 ,I`_F, 共同计算帐项joint account
5UOk)rOf _{Y$o'*#I !SF^a6jT eYEc^nC,c) 未决帐项outstanding account
tU:FX[&?R i03gX<=* p{.8_#O%S cZi[(K 贷方帐项credit account||creditor account
yX!#a>d"H 1[DS'S 4ht\&2&: C9jbv/c 借方帐项debit account||debtor account
H]Wp%"L >^3zU "}zda*z8 L~eAQR 应付帐||应付未付帐account payable
2xTT)9Tq* e{C6by"j{S +(mL~td01 8=Q VN_ 应收帐||应收未收帐account receivable
maDz W_3 W-D[z#)/Y O&'/J8 [/ohk& 新交易||新帐new account
A]?^ H< #C\4/g?=, HmV />9 ~ E *d G 未决帐||老帐old account
g$3>~D 3hS6jS %-j
&e44 ;fGx;D 现金帐cash account
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x 6[?}6gQ XnXb&@Y 3k'.(P|F 流水帐running account
BXhWTGiG U8O(;+ CLN+I'uX0 E*|tOj9`1n 暂记帐||未定帐suspense account
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09 jvs[ / g:gB`8w? 过期帐||延滞帐overdue account||pastdue account
#D)x}#V\ %j{.0H Nl*i5 io ?63&g{vA 杂项帐户sundry account
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yxt($G 详细帐单||明细表detail account
S()Za@ [a$ arh@`'Q k'+}92
o d^84jf.U 呆帐bad account
Z$;"8XUM 7GZq|M_:y uD)-V;}P@; L2|aHI1'l 会计项目title of account
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'Q 2k1aX~? 8D~x\!(p\ '6zd;l9Z 会计薄||帐薄account-book
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eUZ .8R C6@t +LzovC@^ 1^{`lK~2 营业报告书||损益计算表account of budiness||business report
o&-L0]i| R^P_{_I*" Eark) PZM42"[& 借贷细帐||交验帐account rendered
@@}`hii Lko`F$5X 8tQ|-l* _CdROo6I 明细帐account stated
Alz~-hqQ =!
mJG <_:zI r, nGa1a 与…银行开立一户头to open an account with
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p`>d7S>" V5MO} 3Gd0E;3sk~ 与…银行建立交易to keep account with
e4.&aIC[ R&So4},B +1@AGJU3 xm^95}80yh 继续记帐to keep account
(9GbG" ULl_\5s2 |.w;r
;<-7*}Dj 与…有交易to have an account with
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Uu^o 1K[(ou'rl 'ZnIRE,N s~$zWx@v 作成会计帐||有往来帐项to make out an account with
l{%a&/ dAxp ,):&J DuNcX$%% nW5K[/1D 清算||清理债务to make up an account
UqtHxEI%R~ GqUSVQ 4/MNqit+ #s+Q{2s 清洁帐目||与…停止交易to close ones account with
\A(5;ZnuD 7/>a:02 )N)ljA3] (I=6Nnt' 结帐to close an account
Q]\j>> LK+felL {L9yhYw &O tAAE 清理未付款to ask an account||to demand an account
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d;RKE qG9qN.|dC grbTcLSF 结清差额to balance the account with
295w.X(J f z%tA39m #:{6b*} 3w'W~ 清算to settle an account||to liquidate an account||to square an account
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C3 审查帐目||监查帐目to audit an account
}m_t$aaUc1 j9xXKa5 QymD-A"P WQt5#m; W 检查帐目to examine an account
!}q."%%J_% Cef7+fa `Bu9Nq `Zf9$K| 转入A的帐户to charge the amount to As account
W)-hU~^OM RVP 18ub.S k7Oy5$## 8c).8RL f 以计帐方式付款to pay on account
W5/};K\. 1Z:R,\+L m!Af LSlwm KjYDFrR4 代理某人||为某人on ones account||on account of one
uF<S F< |c4 O+FBQiv vYzVY\ 为自己计算||独立帐目on ones own account
b42QBTeg RbAt3k;y /q*KO\L IMaYEO[ 由某人收益并负风险on ones account and risk||for ones account and risk
Wp4K6x xt))]aH 'w6hW7"L CB]l[hM$ 由某人负担for ones account||for account of one
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&Z[6J 按某人指示||列入某人帐户by order and for account of one
#eLN1q&Z czS7-Hh@ K;C_Z/<% G>0)I 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
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M 寄出清算书to send in an account||to send in render an account
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RD- 支票薄cheque book
*;X-\6 LYNZP4(R s7M}NA 0 InN{^uN 支票陈票人cheque drawer
6KB^w0oA P57GqT hiIyaWU 0Jg+sUs{ 持票人cheque holder
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j )-#i8?y3C e?1KbJ?. E[*0Bo] 不记名支票cheque to bearer||bearer cheque
%-r?=L NQ{-@/v %r P ! vG3M5G 记名支票||认人支票cheque to order
feN!_- Iy.mVtcsZ `fMpV8vv 94YA2_f; 到期支票antedated cheque
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&b! _j>L4bT g41<8^( }{t3SGs J 未到期支票postdated cheque
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Z:TFOnJ 保付支票certified cheque
`OBl:e ?#i|>MRR> >'.[G:b :i}@Br+R7L 未获兑现支票,退票returned cheque
G}q<{<+$ X7b!;%3@ c l9$g7 iAgOnk[ 横线支票crossed cheque
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.=CH!{j df yrn%^Ia St_Sl:m$ 普通横线general crossing
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特别横线special crossing
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c#uU <oQ6 Z X IBDVFA 空白支票blank cheque
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z 失效支票,过期支票stale cheque
y{?Kao7Ij :Nkz,R? zv,\@Z9.($ z41D^}b 普通支票open cheque
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L5 N7a[B>+` |Cu1uwy 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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tm3B2 +<z7ds{Z o;E(Kj 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
YN$`y1V w gmWo8 A_aO}oBX 50COL66:7 支票换现金||兑现to cash a cheque
/8:gVXZi 3|jn,?K)N (&k')ff9K \Ec
X!aC 清理票款to clear a cheque
]LMiMj t&38@p v [dAywW 1+Sg"?8 保证兑现to certify a cheque
2UQN*_ `..EQBM "--/v. Cs e5QOB/e& 填写支票数额to fill up a cheque
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ah: 支票上划线to cross a cheque
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Ca$y819E2 *q+oeAYX LE<:.?<Z- 开发支票to make out a cheque
t2~"B&7My 9+W!k^VWq .V7Y2!4TE fi5YMYd1 签发支票,开立支票to draw a cheque||to issue a cheque
xAeZ7. Q& eog\pMv =CWc` }#1UD 透支支票to overdraw a cheque
3/SfUfWo u<$S> r4;^c} Cm9 9?K 背书支票to endorse a cheque
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`j,&= /j`i/Ha1 ,G/\@x% 请付票款||清付票款to pay a cheque||to honour a cheque
pM1=UF cb\jrbj6 9yO{JgKA USlF+RY@3L 支票退票to dishonour a cheque
s@/B*r9 &19lk JHnk%h0 .`:oP&9r 拒付支票to refuse a cheque
@$2`DI{_^ MA~|y_V 0f_66` w:~nw;.T 拒付支票to stop payment of a cheque
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; +s#S{b Bu*W1w\ nXx6L!H J# 提示要求付款to present for payment
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[3V 见票即付持票人payable to bearer
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s)^- GC5#1+fQ wgSR*d>y*9 支付指定人payable to order
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w 已过期||无效out of date||stale
B|Rpm^| ~frPV8^DP 3Hb .ZLE# 6xDl=*&% 请给出票人R/D||refer to drawer
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1C5kS[! y]~+ `9 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
oo$WD6eCR ZNL;8sI?> 0-;DN:> V7KtbL# 文字与数字不一致words and figures differ
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ZqS< +O.&64( Cu)%s [9YlLL@ 支票
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SoXX}<~E4 时间已过account closed
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k> 更改处应加盖印章alterations require initials
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a8& 时间已过effects not cleared
:?&WKW Pi"tQyw39$ ^J#*n;OQ3A $Z(g=nS> 停止付款payment stopped
&bS"N)je `ykMh>*{ + hyWo]nW0 dc\u$'F@S 支票毁损cheque mutilated
0^)8*O9$ +s*l#'Q ()3x%3 O0=,&=i 汇款||寄钱to remit||to send money
**w*hd] 1K*f4BnDr~ DO1N`7@o TYJnQ2m 寄票供取款||支票支付to send a cheque for payment
0c\|S>g[ ]\os`At Ck/_UY| |/T<]+X; 寄款人a remitter
;f ;*Q>! KHc/x8^9 #BT6bH08X Vx7Dl{?{' 收款人a remittee
wCC~tuTpr ^*?B)D =, 3q.[-.q nX.s h 国外汇票foreign Bill
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mqj7L [WO%rO^p vElL.<.. 国内汇票inland Bill
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6*Kgf2G 13_+$DhU-L -Y jv&5 跟单汇票documentary bill
l~Wk07r3 L9unhx xn x1`|1u cJ(zidf_$ 空头汇票accommodation bill
+{Vwz meM.?kk( /nD0hb [;V1y`/K1 原始汇票original bill
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-2 A =Q=&Ucf_ 改写||换新票据renewed bill
BqEubP(si >s 8:1l GFc }^Ua 即期汇票sight bill||bill on demand
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a O"s`-OM;n J%O4IcE M;TfD …days after date||…days after date…日后付款
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A@ ^p- e L};;o+5uJD …months after date||…months after date…月后付款
f w>Gx9 %_@5_S Sc"4%L O]%m{afM 见票后…日付款…days after sight||…days sight
t1{%FJ0F KutgW#+40 @01D1A ^B6i6]Pd=9 见票后…月付款…months after sight||…months sight
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q 3f2Hjk7,d oQjB&0k4 e'?doP 同组票据set of bills
\F+o= QVRokI`BF 7pI\`*7b Q}f}Jf3P 单张汇票sola of exchange||sole of exchange
QB|fFj58u ]E8<;t)# $E_vCB_ GqD!W8+ 远期汇票usance bill||bill at usance
r5qx! > $Ex 9 H{A| ~V) 't%%hw-m} 长期汇票long bill
*I1W+W`G a4CNPf<$ q~dg v7OV;ea$ 短期汇票short bill
llG#nDe ut5!2t$c W*DIW;8p tD0>(41K
逾期汇票overdue bill
oY6|h3T=Q$ q{+poVX a*8.^SdzR #`L}. 宽限日期days of grace
#|_UA}Y bq&S?! =s &@iF!D\u = SJF\Z 电汇telegraphic transfer (T.T)
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