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。
@8yFM% 会计报表statement of account
z-gG( s;$TX30 4 Qe.kNdT+_ IQ~7vk() 往来帐目account current
a@ }r[0O ;NeEgqW" /j@ `aG(a rxeX
z< 现在往来帐||存款额current accout
ZY$@_D OB} ;@~*z4U \ZZy`/~z*7 |9Ks13?Ck 销货帐account sales
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R9?[RE 共同计算帐项joint account
_O9H._E eH/\7)z pY#EXZ# =2)t1 H 未决帐项outstanding account
G$uOk?R#5c UVUO}B@[S l{m~d!w`a {bqKb=nyZ 贷方帐项credit account||creditor account
>ImM~SR) B/kn&^z$|~ v1g5( f<p4P
kv 借方帐项debit account||debtor account
bTp2)a^G 8Flf,"a ?QT"sj64w ]pTw]SK 应付帐||应付未付帐account payable
U*"cf>dB( zb}+ m#q QF/u^|f 1y-lZ}s_ 应收帐||应收未收帐account receivable
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~!w r tmt 3 Q4LlToHn 新交易||新帐new account
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_C L^{;jgd&T9 P`IG9 1$D`Z/N"A 未决帐||老帐old account
:_,]?n aX'g9E |abst&yp %g@3S!lK 现金帐cash account
s_Oh >y?Aq 05VOUa*pb `pd j*~dFGl) 流水帐running account
6aZt4Lw2\ n!eqzr{ <*Kh=v 'BdmFKy1 暂记帐||未定帐suspense account
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QXxLe* Q] yT lH@E % 过期帐||延滞帐overdue account||pastdue account
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a+5 avt>saR &*]{"^ 杂项帐户sundry account
_[vdY|_ "i{_<;p O :&0yf;>v `KJYm|@ i 详细帐单||明细表detail account
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eQXJ0 呆帐bad account
]%<Q:+38 QTjftcu <A -(&+ teOBsFy/I 会计项目title of account
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W%.z 会计薄||帐薄account-book
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ztim 营业报告书||损益计算表account of budiness||business report
L;--d`[ aq0iNbv@ Dz8:;$/ q1TW?\pjb: 借贷细帐||交验帐account rendered
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JQaHL! iJZ|[jEDV Kl aZZJ 明细帐account stated
.A*VLF*m X<Th{kM2 ckf<N9 KZrMf77= 与…银行开立一户头to open an account with
$W/+nmb)@K p]h*6nH>~ o=-Vt,2{ $h 08Z 与…银行建立交易to keep account with
xBL$]> Tf#2"(! .|-l+ dSe8vA!) 继续记帐to keep account
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f FJ{,=@ 与…有交易to have an account with
mvHh"NJ BKC7kDK3H QE45!Zg 7b&JX'`Mb 作成会计帐||有往来帐项to make out an account with
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a:K 4{;8:ax&w xS;|jj9 清算||清理债务to make up an account
Lj&1K~U VqK%^ Fl_dzh,E n+{HNr 清洁帐目||与…停止交易to close ones account with
RgB6:f, f0uUbJ5 W\@?e32 ?Oy'awf_ 结帐to close an account
bBUbw *DF) w4e%-Ln 7P<r`,~k- [G{rHSK5tQ 清理未付款to ask an account||to demand an account
M.ZEqV+k `Yx-~y5X qQfqlD< kmm 结清差额to balance the account with
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_vF 清算to settle an account||to liquidate an account||to square an account
.:}.b"%m 1)TK01R8 vkd[:CC '[Mlmgc5 审查帐目||监查帐目to audit an account
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xGYSi5}z Ts|--, t)-*.qZh 检查帐目to examine an account
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%1Bn_ p"Ot5!F> &|v{#,ymeb 转入A的帐户to charge the amount to As account
iO!27y Zimh_ duX0Mc.0P aSc{Ft/O 以计帐方式付款to pay on account
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i 3m3zXt 代理某人||为某人on ones account||on account of one
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aCf#q 为自己计算||独立帐目on ones own account
`/z_rqJ0CL o4$Ott%Wm \[:PykS c\At0.QCA 由某人收益并负风险on ones account and risk||for ones account and risk
w{pUUo:< @.'z* |z XMGx^mn <"W?<VjO 由某人负担for ones account||for account of one
U4Z[!s$ pD"YNlB^ X*i/A<Y`= 4t04}vp 按某人指示||列入某人帐户by order and for account of one
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k -K"4rz # kyl?E h;-a`@rO ; 列入5月份帐目for May account
zbNA\.y g& k58{e |'tW= F!JJ6d53y 编入某中帐项下to pass to the account of||to place to the account of
jk$86ma! zrs<#8!Y_! $(ewk): bp#:UUO%S 寄出清算书to send in an account||to send in render an account
`-_N@E1'> QdQd(4/1 6SVqRD<` f/,tgA 支票薄cheque book
~4\,&HH Z?oG*G: qos`!=g? b;#\~(a 支票陈票人cheque drawer
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3J{vt"dS 持票人cheque holder
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> 不记名支票cheque to bearer||bearer cheque
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"d e*C6uz9N 记名支票||认人支票cheque to order
'xnnLCm. S_v(S^x6 fTqC:r|st _n"Ae?TP 到期支票antedated cheque
Q$ri=uB;+ jTb-;4N' {fV}gR2 [I l~K 未到期支票postdated cheque
/qU>5; dRI^@n BI2; ex ]XeO0Y 保付支票certified cheque
p@YB?#Im 15{Y9! :!fG; )= 5Y\!pf7SQ| 未获兑现支票,退票returned cheque
Xl_Uz8Hp K-eY|n eKN$jlg >u0w.3r# 横线支票crossed cheque
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0k9O> M2@b1; ^j )BKD- !}KqB8; 普通横线general crossing
] asBd" GiFXX |J0Q,F]T @}s$]i$|- 特别横线special crossing
Thr*^0$C pS[KBQ"F Ucdj4[/,h RDM`9&V!jp 空白支票blank cheque
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2D 2F`cv1 M 失效支票,过期支票stale cheque
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5 BtX63 普通支票open cheque
Jb["4X;h SP]IUdE\ wJ<Oo@snm vhuw&.\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
zTbVp8\pI CjIu[S1% U`|0 jJ cbYLU\! 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
&w8)* T ra N)8w}- A'&n5)tb b6(p 支票换现金||兑现to cash a cheque
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[Y SJt<+kg J?UQJ&!@O 清理票款to clear a cheque
RP5+d 4)>FS'= s@hRqGd: 9`//^8G:= 保证兑现to certify a cheque
6]zd.W '})0!g<Y NcPgq?3p 8X|r4otn4 填写支票数额to fill up a cheque
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L ph>7?3;t 0[?ny`Y E37<"(; 支票上划线to cross a cheque
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开发支票to make out a cheque
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{j5e9pg1L| ,lA.C%4au~ 签发支票,开立支票to draw a cheque||to issue a cheque
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5y+Z ;$Y4xM`=m )irRO 8 rqPFU6 透支支票to overdraw a cheque
r:&`$8$ o&AM2U/? 8t@p@Td| P0H6mn* 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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A,pW 支票退票to dishonour a cheque
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IK" K=!Bh* 拒付支票to refuse a cheque
,rJXy_ dq[Mj5eC =@k%&* Y? h/B>S 拒付支票to stop payment of a cheque
2z\zh[(w [mEql,x3 kJWN. x.8TRMk^ 提示要求付款to present for payment
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c meN2ZB?Y *@d&5 3~nnCR[R 见票即付持票人payable to bearer
*tm0R> ?! Y0D}g3` PJ cwH6m r$]HIvJD 支付指定人payable to order
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? /-#I_>:8' 已过期||无效out of date||stale
sdQkT# %y GnP|x}YM aW!@f[%~F z25m_[p2 请给出票人R/D||refer to drawer
R+&jD;U{ 5/po2V9) l}$ U])an# 2tal 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Sm~l:v0% a'!zG cT 35tu>^_#V gY@N~'f;" 文字与数字不一致words and figures differ
UI>Y0O ~I{n^Q/a Ok n(pJ0 pZtu&R%GU 支票
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rXA*NeA3v 时间已过account closed
fu90]upz~ ?B:a|0pf !9xp cQ> Y(44pA&oN 更改处应加盖印章alterations require initials
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[,TkFbDq"J 时间已过effects not cleared
{J^lX/D n> ^[T[.S 1UKg=A-q :]J Ye* 停止付款payment stopped
}N*_KzPIa Y[L-7^o@y N 5 $c]
E rL}YLR 支票毁损cheque mutilated
Offu9`DiZ g55`A`5%C _cu:aktf2 jAud {m*T 汇款||寄钱to remit||to send money
#lkM=lY' 9Lr'YRl[W s+Q~~]HJM Dgy]ae(Hb3 寄票供取款||支票支付to send a cheque for payment
8stwg' YX`7Hm, e@IA20 e[8LmuIZ 寄款人a remitter
gCxAG /tUy3myJ ` \+@Fwfx JJ%ePgWT 收款人a remittee
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{Sa U S%Us5`sd Ps 8%J; 国外汇票foreign Bill
uV=Qp1~ '7oA< R v$N|"o"" rta:f800z 国内汇票inland Bill
]niJGt 0pbtH8~ 4T=u`3pD7l 9k 6r_G" 跟单汇票documentary bill
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?]x|Zy Pcw6!xH 空头汇票accommodation bill
+-G<c6 | #es9d3~\ LA`*_|}qcR /"B?1?qc,= 原始汇票original bill
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D* CjiVnWSz< 65Cg]Dt71 改写||换新票据renewed bill
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DZZx xl#LrvxI D#o}cC. 即期汇票sight bill||bill on demand
0q'w8]m SGe^ogO"v o0pII )v YiPoYlD*n< …days after date||…days after date…日后付款
3.qTLga|} *Q,0W:~- 7R\oj8[ .<Zy|1
4 …months after date||…months after date…月后付款
-*XCxU' Cm\6tD beu\cV3 qu-/"w<3$ 见票后…日付款…days after sight||…days sight
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iJV7 `3hSLR 见票后…月付款…months after sight||…months sight
W]5USFan $t6e2=7 R>(@ZM& GO^_=EMR[ 同组票据set of bills
Zib)P & =hMY2D H V;D?^F `4~H/'%QB 单张汇票sola of exchange||sole of exchange
tz&y*e& dtcIC0:[ >`%'4<I $9ky{T?YG 远期汇票usance bill||bill at usance
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3'9u# %,k][V XGkkB 长期汇票long bill
p^'3Odd|O j<)9dEM' |e2be1LD y})70w@+_ 短期汇票short bill
(bh95X :"!9_p(,, >z.<u|r2 /*c\qXA5 逾期汇票overdue bill
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