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。
#S5`Pd!I 会计报表statement of account
K: r\{#9 SH8/0g? fgF;&(b 'Qn~H[$/p 往来帐目account current
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g$:? 现在往来帐||存款额current accout
YaY8 `M{ YQ(Po!NI\' 5bX6#5uP1 p-$Cs _{Z 销货帐account sales
H:S,\D?%2x K7`YJp`i i$UQbd j+^L~, S 共同计算帐项joint account
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W: :q+N&j'3 >a>fb|r w+AuMc 未决帐项outstanding account
v[S-Pi1 TbhH&kG)1 LSd*|3E}n (f1M'w/OD 贷方帐项credit account||creditor account
?S#\K^ \m/xV/ F $yO fCUT[d +H 借方帐项debit account||debtor account
Z(Q2Ue;}& eD;6okdP ]/dVRkZeAE XZph%j0o 应付帐||应付未付帐account payable
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. BBL485` 应收帐||应收未收帐account receivable
ff cLuXa eaZQ2 Nhf~PO({& sH!O0WL 新交易||新帐new account
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4{ cCdX0@hY 未决帐||老帐old account
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q `y!/F?o+! ~1(j&&kXet Fi;VDK(V9 现金帐cash account
G$JFuz)| JWHSnu! Ka-p& Uv1< /g.]RY+u|x 流水帐running account
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!:0iFE&H %5B%KCCN 暂记帐||未定帐suspense account
9%DT0.D}$j yfe'>]7 Y& {|Sw7? =
nxKttmU0 过期帐||延滞帐overdue account||pastdue account
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6 杂项帐户sundry account
T[uDZYx *y7 $xa4 X[hM8G 3#GqmhqKDk 详细帐单||明细表detail account
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mU?< *e4TSqC| v,1F--v *"9<TSU%m 呆帐bad account
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<J hC<14 会计项目title of account
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]~ L\ j: +x1/-J8_sg 会计薄||帐薄account-book
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,"v 营业报告书||损益计算表account of budiness||business report
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us!s }T(z4P3 v '9m7$ 借贷细帐||交验帐account rendered
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K*PD&nN ME+em1ZH b|?;h21rG =_-C%<4 明细帐account stated
Ap<J'?~y l5J.A@0 |E^|X!+9 vjlGX T`m 与…银行开立一户头to open an account with
?2`$3[ET- P Jo kC$I2[ t! &3DK^|Lq 与…银行建立交易to keep account with
km 5E)_] Q7a(P ZBM!MSf: %$9bce-fcG 继续记帐to keep account
fluGf !nw[ -2*>`,Uu JAP(| 与…有交易to have an account with
=,:K) nQLs<]h1 p\D >z(" F(4yS2h( 作成会计帐||有往来帐项to make out an account with
)f*Iomp]@ dY'Y5Th~ WU\m^!`w=F >oY^Gx 清算||清理债务to make up an account
?r3e*qJGn {ymb\$f 8S>>7z!U K51fC4'{ 清洁帐目||与…停止交易to close ones account with
3$_2weZxYn A{`]&K1u fPz=KoN
rPTfpeqN) 结帐to close an account
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:ICr\FY$ 清理未付款to ask an account||to demand an account
`|,tCM&- fsI`DjKi) /(zB0TEd viV-e$s`. 结清差额to balance the account with
RKk" i'HST|!j Cyf]`* "1%*'B^}bw 清算to settle an account||to liquidate an account||to square an account
e7|d=[kW 4vGbG:x :SeLkQC T &*eOr 审查帐目||监查帐目to audit an account
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jl@K!=q 9OZ>y0)K~ C~_q^fXJt 检查帐目to examine an account
YiNo#M91 9/H^t*5t cJV!>0ua d!!3"{' 转入A的帐户to charge the amount to As account
.m'N7`VB ]E..43 _!;\R7] 5W5pRd>Q 以计帐方式付款to pay on account
C=EhY+5 Xr)g T-!|l7V~f 4SBLu%=s% 代理某人||为某人on ones account||on account of one
dr>]+H=3E l58l -%N}A3m!5 "mG!L$ 为自己计算||独立帐目on ones own account
m9cj7 +@ ^47Xu^ yT 2vO_rH G dL4|xv 由某人收益并负风险on ones account and risk||for ones account and risk
":z@c, -ca]Q|m 8 +*Q9.LjV ^$6bs64FSm 由某人负担for ones account||for account of one
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L5TNsLx ( X%*brl$D 按某人指示||列入某人帐户by order and for account of one
>DkN+S 8UlB~fVg sCL/pb] Sk!v,gx 列入5月份帐目for May account
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_e W[@"H1bVH 编入某中帐项下to pass to the account of||to place to the account of
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% 寄出清算书to send in an account||to send in render an account
zd.1 wV]sGHu F} zS,%msT^A !#l0@3 支票薄cheque book
z2"2tFK 8Q#t\$RY /5a$@% WX+< 4j 支票陈票人cheque drawer
K[`4vsE fbi H zDKLo 3: uQXs>JuD 持票人cheque holder
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%]Api pIM*c6 8HHgN`_ 不记名支票cheque to bearer||bearer cheque
1gf/#+$\ mkKRC; xP<H,og&x= a @yE:HU 记名支票||认人支票cheque to order
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ZULa# 到期支票antedated cheque
3D[:Rf[ <yX@@8 A`+(VzZgJ )x9nED{ 未到期支票postdated cheque
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}V93~> P:bVcta9g 保付支票certified cheque
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|j 3P=Eb!qtdD n?7hp%} 未获兑现支票,退票returned cheque
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2LV s%0[DO3NV : .UX[!^ o} bj!h]N 横线支票crossed cheque
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q%)*,I< 普通横线general crossing
P+_\}u; @EH4N%fH "pKGUM ]h`E4B 特别横线special crossing
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j qjdahVY 空白支票blank cheque
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<ts F".IB^}$ 失效支票,过期支票stale cheque
R'$ T6FB5 B'[3kJ ' )H=[NB6J8 Qnu&GBM 普通支票open cheque
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& -`ys pE0? 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 $10,000, plus 10% charges
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'BZ=.= 支票换现金||兑现to cash a cheque
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,l TVEF+t 清理票款to clear a cheque
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N HT;QepY3 xhoLQD 5|B(K @< 保证兑现to certify a cheque
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IRv N*4IxY'vX/ Ok.DSOT 填写支票数额to fill up a cheque
uEi.nSp)S W$ d{ ( ;S]{z% _ZE$\5>- 支票上划线to cross a cheque
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2v nQ(:7PFa' J$=b&$I( n;T 开发支票to make out a cheque
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&/Wy 签发支票,开立支票to draw a cheque||to issue a cheque
#(wzl 6"c!tJc7j ?ia[KLt" \#*;H|U.x 透支支票to overdraw a cheque
~}9H<K3V 6'lT`E| t6>Qe 5~rY=0t 背书支票to endorse a cheque
|\L,r}1N q8yJW-GA P`Wf'C^h WOTu"Yj 请付票款||清付票款to pay a cheque||to honour a cheque
|k9j )Hg( c3 ]^f6)? -tdON BE@H~<E J 支票退票to dishonour a cheque
*gMP_I yDBgSO{d MM)/B>c Qt (HD>vNha1 拒付支票to refuse a cheque
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!RI2?4V 拒付支票to stop payment of a cheque
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< ;;J98G|1 iKTU28x 提示要求付款to present for payment
Dve5m= @<{#v.T +P;D}1B#I? L|Gk}n 见票即付持票人payable to bearer
^)]*10 0'2{[xF >knR>96 [ESs?v$ 支付指定人payable to order
r*xw\ u5|e9(J f9bz:_;W_ D`ge3f8Wi 已过期||无效out of date||stale
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zMM86 c Wb(0Szk; {Ag}P0%' 5"]2@@b4 请给出票人R/D||refer to drawer
r:Tb{cA s+~Slgl 90v18k l[0P*(I
, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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vP DLM9o3/*J Qz$Dv@*y\ < tq9 文字与数字不一致words and figures differ
!`U<RlK7 [|Pe'?zkf 2^lT!X@ =5eDT~=2{U 支票
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?b$zuJ] 时间已过account closed
/pN2Jst + # >%bq x ^*W<$A_ HwK "qq- 更改处应加盖印章alterations require initials
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=^M t#h." 时间已过effects not cleared
JOq<lb= B K;w!] 9Q1GV>j>B .?j8{>
停止付款payment stopped
;^i,Q} b/ nd1*e k| o,gcU 7T Bo*-! 支票毁损cheque mutilated
Al]9/ML/m 21 j+c{O DyZ90]N r8.v0b"1 汇款||寄钱to remit||to send money
Bb`^,?m 8[ OiG9b \ChcJth@o< +60;z4y}w 寄票供取款||支票支付to send a cheque for payment
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G2wDL FCPRg^=<!~ 'a*IZb-M 寄款人a remitter
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_ \&90$>h 0xcqX!( 收款人a remittee
6iWuBsal t_Wn<)XA dp+Y?ufr d`/{0 :F 国外汇票foreign Bill
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国内汇票inland Bill
$z]l4Hj ;8Cqy80K swA"_A8>u }D O# {@af 跟单汇票documentary bill
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"kC>EtaX TbuR?# 空头汇票accommodation bill
'c D"ZVm1 1<"kN^ z wW9>Y @Q!j7I 原始汇票original bill
\m!."~% bJD"&h5 =
Yk$Q\c < lrw7 T 改写||换新票据renewed bill
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mF /'(P{O>{j M{QNpoM 即期汇票sight bill||bill on demand
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*L9Vy($ zU%aobZ …days after date||…days after date…日后付款
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lzuZv$K …months after date||…months after date…月后付款
:\Z0^{ 8] *{i A VjtK Ft}tIP7 见票后…日付款…days after sight||…days sight
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C(:6#J wF(FV4#gs n_<]9 1"k@O)?JP 见票后…月付款…months after sight||…months sight
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Hz)|X ?cvv!2B]T k<qQ+\X 同组票据set of bills
^:#%TCJ ol\IT9Zb~ QbWD&8T0O vIJdl2(^E 单张汇票sola of exchange||sole of exchange
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srkuAS SZPu"O\ 远期汇票usance bill||bill at usance
9HE)!Col 8/CGg_C1 vBp5&* +uA<g`4 长期汇票long bill
pV!(#45 ~W l;2bBx7vW <O WPG, aE"t[' 短期汇票short bill
4*3vZ6lhu HUJ $e2[ K6X1a7 z 4-wvn<* 逾期汇票overdue bill
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_kV ^o 5q- ;a !>tXib]: 宽限日期days of grace
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