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。
#0`"gR#+ 会计报表statement of account
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b n[4Nu`E9 往来帐目account current
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OK2{xCG l42m81x" 现在往来帐||存款额current accout
CzvlZDo W77JXD93 J~_p2TZJ\3 |Y'$+[TE 销货帐account sales
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='VIbE@qC 'oT}jI 共同计算帐项joint account
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- \B}W(^\wg; 未决帐项outstanding account
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Sre g u|;C 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
zr[~wM ?ft_ p9s~WD/K %I.{umU 应付帐||应付未付帐account payable
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L M:I,j 应收帐||应收未收帐account receivable
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Q j2P|cBXu jSVO$AW~C 新交易||新帐new account
'I<j`)4`d ReE3742@ E{fnh50^Q. )_Oc=/c|f 未决帐||老帐old account
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* A0]o/IBz #KK(Z\; yBe/UFp+ 现金帐cash account
=#V11j 5o3_x ~e 0iL8i#y* ib&qH_r/ 流水帐running account
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m/}* L_.}z)S[\ ('lnQD.Hd !6%G%ZG@3- 暂记帐||未定帐suspense account
V")Q4h{ X<QE]RZ IY19G U9 ,9pi9\S 过期帐||延滞帐overdue account||pastdue account
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vXvV5Oq 杂项帐户sundry account
+|H'Ij$ =B:poh[u )aC+qhh 9F+bWo_m 详细帐单||明细表detail account
*]eZ Y ]Bsq?e^ *nc4X9 {DK:"ep 呆帐bad account
bn`zI~WS UZ!hk*PF &\H5*A.HkA <^\r9Qxl 会计项目title of account
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会计薄||帐薄account-book
B1M/5cr. {_~G+rqY YXtGuO\q UBVb#FNF 营业报告书||损益计算表account of budiness||business report
8<kme"%s N 93E;B #TgJ d ]xG8vy 借贷细帐||交验帐account rendered
cP1jw%3P K;qZc\q w!}1oy 7&3URglsL" 明细帐account stated
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v 与…银行开立一户头to open an account with
)^\='(s 8j'*IRj*q ]#$kA9 h9I)<_}R 与…银行建立交易to keep account with
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Gvk|O1 继续记帐to keep account
z6lz*%Yi #:|Y(,c ;}~=W!yz NXBOo 与…有交易to have an account with
\V>%yl{8 (L>[,YO9 `I8^QcP m GhJn 作成会计帐||有往来帐项to make out an account with
.m?~TOR S=}~I N%f!B"NQ sAoM=n}! 清算||清理债务to make up an account
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&HK s > j7 =3\SO 清洁帐目||与…停止交易to close ones account with
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S= 5}xni $ rYS 结帐to close an account
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nb_^3K]r 清理未付款to ask an account||to demand an account
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:$ ;q; C^l B)]{]z0+` 结清差额to balance the account with
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9 ox_h9=$- 清算to settle an account||to liquidate an account||to square an account
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x ~P '$XHRS/q] 审查帐目||监查帐目to audit an account
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)>}#: AaYrVf 9! 检查帐目to examine an account
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EbyL ZQ9oZHU m KVM@//:{ 转入A的帐户to charge the amount to As account
(oitCIV (+LR u1z '[ g)v N>fYH.c3Y 以计帐方式付款to pay on account
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>t!/_" 代理某人||为某人on ones account||on account of one
a\69,%!: :"P hkR 1O2h9I$bk 6IY}SI0N 为自己计算||独立帐目on ones own account
Ui|a}`c fuD1U}c LAY)">*49H <W51 oO 由某人收益并负风险on ones account and risk||for ones account and risk
9LEilmPs @=0r3 r.wIk0 e#6&uFce 由某人负担for ones account||for account of one
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g<iwxF 按某人指示||列入某人帐户by order and for account of one
k<'vP{ %wjB)Mae 9U<)_E<y 7#9'2dI 列入5月份帐目for May account
rZ.a>'T4 9j?hF$L" \ ~LU 'j ]tQDk4&i 编入某中帐项下to pass to the account of||to place to the account of
R'9@A\7# #HM\a F%.9fUo {|5$1v 寄出清算书to send in an account||to send in render an account
'!fFI 1s @x=BJuUuX T]nR=uK6LL Wl !!5\ 支票薄cheque book
$uUb$8Bu B)*#g 1>@]@ST[: Q}Ze-JIL$ 支票陈票人cheque drawer
w{r(F` {FJX (]}x[F9l 4VmCW"b7h 持票人cheque holder
xV,4U/T wI@zPVY_i DYAwQ"i;6 lpfwlB'~9 不记名支票cheque to bearer||bearer cheque
I[g?Ju > urT/+deR $&= 4.7Yt y#Mc4? 记名支票||认人支票cheque to order
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B 到期支票antedated cheque
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D +Q SxYV 未到期支票postdated cheque
+Mk*{A t -[zdX}x.: iJ`%yg, %Ye)8+- 保付支票certified cheque
*`+<x L876$ L9{mYA]q yD3bl%uZ 未获兑现支票,退票returned cheque
a%Z4_ToLZ `W"a!,s2 BaWQ<T8p8 @tr&R==([ 横线支票crossed cheque
N+\oFbE @4/~~ $@[dm)M X+dR<GN+YX 普通横线general crossing
]5} -y3 s6uF5]M;2 V17>j0Ev$W Vqa5RVnI 特别横线special crossing
5T$}Oy1 +=ZWau -Q<z1vz MB]#%g& 空白支票blank cheque
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nPqL 失效支票,过期支票stale cheque
z>cIiprX hH<6E L!bfh` /^++As0pY 普通支票open cheque
W<\ kf4Y Np.no$_ /hm84La 1YJ_1VJ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
A#v|@sul ]LEoOdDN"C E:08%4O X|X4L(i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
[3t0M5x w zb"rMzCH M0cd-Dn %*$5!; 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
P7's8KOoS &}vR(y*#c \:]DFZ= ! y\^@p=e 保证兑现to certify a cheque
7)B&(2D& ctp?y )D:9R)m J6*f Uh 填写支票数额to fill up a cheque
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` i~9?:plS Ba/RO36&c 支票上划线to cross a cheque
9GO}&7 znt)]>f# ~V @;(_T &svx@wW 开发支票to make out a cheque
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*3A?uzr K'x4l,rq 签发支票,开立支票to draw a cheque||to issue a cheque
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3I|O^ 透支支票to overdraw a cheque
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B -^yXLa;D |z:Q(d06 背书支票to endorse a cheque
Ski G2n] Vr 8:nP: d]8_l1O @c Z\*,T 请付票款||清付票款to pay a cheque||to honour a cheque
VKy5=2& ZI,j?i6\ tmp6hB 0x\2#i 支票退票to dishonour a cheque
cA<<&C rOW;yJ[ {J2#eiF {&-#s#& 拒付支票to refuse a cheque
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{=3B)+N (VyA6a8 拒付支票to stop payment of a cheque
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vRB FqwIJ|ct 提示要求付款to present for payment
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U{ 见票即付持票人payable to bearer
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t KnJx{8@z Q/py qe G fJy)STQ4 支付指定人payable to order
wX0l?xdI hk_g2g Um z05* K\(6rS}N 已过期||无效out of date||stale
Q4?EZ_O n?:2.S.8 [/cIUQ T`\]!>eb 请给出票人R/D||refer to drawer
Jt]&;0zn2 )t%h[0{{ F.?01,J=1 26.)U r<F 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
n(>C'<otj fagM7)x (rcMA>2= RBE7485 文字与数字不一致words and figures differ
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hV1 支票
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zB 时间已过account closed
]g,lRG xQU"A2{}> mj2Pk,,SA 51 4Z<omrK 更改处应加盖印章alterations require initials
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{x{H$ f 时间已过effects not cleared
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W`M6J}oG ! E0!-UpY q]FBl}nwl% fF;h V 支票毁损cheque mutilated
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O:"w} hw=GR_, 汇款||寄钱to remit||to send money
z%sy$^v@vD >c~RI7uu S6sq#kcH #U ASH& 寄票供取款||支票支付to send a cheque for payment
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UQh}9 寄款人a remitter
Sh&PNJ-* mgQIhXH5L Ef@,hX .H~YI 收款人a remittee
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g tFM$#JN 国外汇票foreign Bill
h<x4YB5Mj )D/ 6%]O Vrkf(E3_V Kat&U19YH 国内汇票inland Bill
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}6]0hWsN[ :P+\p= 跟单汇票documentary bill
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:J fex,z%}p }dYBces 空头汇票accommodation bill
u:dx;* 9 OT,TpA Or0O/\D) '@=PGpRF 原始汇票original bill
QHlU|dR)Ry s'\$t L'Q<>{;Ig =L]Q2V} 改写||换新票据renewed bill
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J 即期汇票sight bill||bill on demand
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9;[M; …days after date||…days after date…日后付款
*rh,"Zo p/GVTf 6'-As=iw +-$Ko fnM …months after date||…months after date…月后付款
"Cz<d w]D Hi}RZMr1 $XnPwOj s1j{x&OSq 见票后…日付款…days after sight||…days sight
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Ond'R'3 \E 见票后…月付款…months after sight||…months sight
{*m ?Kc7k $ &UZy|9 Dt|)=a gABr@>Vv 同组票据set of bills
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(?V&;_ 4,p;Km& IH*s8tPc 单张汇票sola of exchange||sole of exchange
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}c7 远期汇票usance bill||bill at usance
l@Z6do Q>< 0[EPj3 ,E )|y4 5s{j=.O 长期汇票long bill
(qMj-l V~IIYB7 "/{RhY< XRN+`J 短期汇票short bill
$FTO (5L-G{4 /b#l^x:j KJn!Ap 逾期汇票overdue bill
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