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。
BE>^;` K 会计报表statement of account
oG{0{%*@ }M7{~ov#s @komb IK .FYxVF. 往来帐目account current
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\^Z" $`;1][OD 现在往来帐||存款额current accout
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il' V7DMn@Ckw 销货帐account sales
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La<] *62Cf[a 5!-+5TJI 共同计算帐项joint account
weX%S? %j $r" bbNN$-S| Y2$wL9"> 未决帐项outstanding account
kZ5;Fe\* KJ (|skO f(S9>c2 )@(IhU) 贷方帐项credit account||creditor account
'wyS9^F o{]2W `0r FT8<a }o VcX89c4\ 借方帐项debit account||debtor account
!1m7^3l7j H^sImIEUT -8zdkm8k "zE>+zRl 应付帐||应付未付帐account payable
u0;k_6N \gCh'3 E5iNuJj=f E|_J 应收帐||应收未收帐account receivable
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" >p*7) @js`$ .D3k(zZ 新交易||新帐new account
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- _9f7@@b GHWt3K:*w He9Er 未决帐||老帐old account
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P(xgIMc H 现金帐cash account
u~8=ikn+T :lU#Dm] e+~@"^| l6T^e@* 流水帐running account
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l,707 暂记帐||未定帐suspense account
()^tw5e'^ )tm%0z7R VX:Kq<XwQ }IRD! 过期帐||延滞帐overdue account||pastdue account
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A'aY H`j 杂项帐户sundry account
1lYQR`Uh H0\', X v%muno, :sX4hZK=G 详细帐单||明细表detail account
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)KA )mH(Hx Z&|Dp*Z Y41b8.|P+ 呆帐bad account
*+TO% {4 9K>~9Za e}NB ,o LEg ?/!LIT 会计项目title of account
OIs!,G| Gvl,M\c9- .U#oN_D X`C ozyYuD 会计薄||帐薄account-book
w~~[0e+E =4uO"o QL\3|'a gb=tc` 营业报告书||损益计算表account of budiness||business report
DfjDw/{U3L b63DD( +3J5j+ F?Fxm*Wa/ 借贷细帐||交验帐account rendered
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7&F82e 7O~hA*Z 明细帐account stated
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Prq( 与…银行开立一户头to open an account with
ikb;,Js YRu/KUT$ 7 -n:;/ere7- 8CUl |I ~ 与…银行建立交易to keep account with
]u\-_PP 5 Nt9'" To;r#h x|*m ok 继续记帐to keep account
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bpa^ # ';b>J CN6b982& 与…有交易to have an account with
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oH/ 作成会计帐||有往来帐项to make out an account with
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y!;N1 (Bss%\ Dc3bG@K*G 清算||清理债务to make up an account
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!R zC rM~ 清洁帐目||与…停止交易to close ones account with
'/fueku loD:4e1 Y+C6+I<3 ]x@36Ok)A 结帐to close an account
yG<Q t+D lrmz'M' eK/rsr [ z{}? 清理未付款to ask an account||to demand an account
FXbalQ?^ %.s"l6 W [ak[ZXC, {qFAX<{D 结清差额to balance the account with
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!~>_ 1ifPc5j} 清算to settle an account||to liquidate an account||to square an account
tj: >o#D 30QQnMH3 4x$Ts %] (o8?j^ -v 审查帐目||监查帐目to audit an account
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< `%.x0~ih 检查帐目to examine an account
Bz6Zy)&sAL 9]|G-cyt +|Mi lwr #+;0=6+SM 转入A的帐户to charge the amount to As account
%M-B"#OB7 "0 {t~?ol A"T*uv| h|.*V$3 以计帐方式付款to pay on account
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5v#*Jd 代理某人||为某人on ones account||on account of one
#zKF/H|_R oHx =Cg; ^/jALA9! K[i|OZWu 为自己计算||独立帐目on ones own account
6n'XRfQp)& fg8U*7 x2z%J,z@4 lISu[{b? 由某人收益并负风险on ones account and risk||for ones account and risk
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" QfsTUAfR 由某人负担for ones account||for account of one
D(Yq<%Q & ^JY n*i1QC G1:2MPH 按某人指示||列入某人帐户by order and for account of one
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D'" YGr^uTQb <@:LONe< +vCW${U 列入5月份帐目for May account
Fd@:*ER L51uC ,QF 0x8aKq\' Q2ky| 编入某中帐项下to pass to the account of||to place to the account of
|%-:qk4rG DmgWIede|: r!J?Lc])8 4)~GHb 寄出清算书to send in an account||to send in render an account
7eekTh, ? *27*&&=)H -4'yC_8t R?$Nl 支票薄cheque book
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b QH_I<Y:n 支票陈票人cheque drawer
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mH*6Q> 持票人cheque holder
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W 不记名支票cheque to bearer||bearer cheque
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`CQMvX{ 记名支票||认人支票cheque to order
C) "|sG jPf*qe>U -w:F8k ~ RxVf:h'l 到期支票antedated cheque
T5+iX`#M ;n,@[v 9@."Y>1G `+/xA\X] 未到期支票postdated cheque
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4# :D'#CoBA +\a`:QET 保付支票certified cheque
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uT??t=vb A+lP]Oy0S a}+7MEUmZ/ 未获兑现支票,退票returned cheque
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d= -/'_' 9\]%N;;Lo 横线支票crossed cheque
OyG$ ]C "38ya2* wcT0XXh gB\KD{E 普通横线general crossing
IP` ;hC + fQ=G/ &1DU]|RoT& K~_[[)14b 特别横线special crossing
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Et=N`k_gO U'st\Dt 空白支票blank cheque
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n>m1| Z q--m/ &Oq&ikw T/"6iv\1 失效支票,过期支票stale cheque
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0.+"K} UpgY}pf} wyk4v} 普通支票open cheque
VR>;{>~ m>gok0{pm qF{u+Ms szC~?]<YY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
_-*Lj;^V ;2vHdN vnXa4\Vdy >Rw[ x 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
kne{Tp dFF [2 pC2r{- &WIiw$@ 支票换现金||兑现to cash a cheque
d*Y&V$?zl 'Pudy\Ab 8VJUaL@ v?)-KtX| 清理票款to clear a cheque
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e Ctxs]S tU% c,1Yxg]| 保证兑现to certify a cheque
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" 填写支票数额to fill up a cheque
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h 支票上划线to cross a cheque
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开发支票to make out a cheque
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}qMYS 签发支票,开立支票to draw a cheque||to issue a cheque
<8[BB7 2JZf@x+} pvJ@$L`' iIq='xwa9 透支支票to overdraw a cheque
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'J zg&<HJO <k'=_mC_ 背书支票to endorse a cheque
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L0((' 8/*q#j 请付票款||清付票款to pay a cheque||to honour a cheque
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zt"[ OS6 l*S(' V<AT"vU[ _niXl&C 支票退票to dishonour a cheque
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K dJM)~Ay- 拒付支票to stop payment of a cheque
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,M ps"DL4* )y(pd 提示要求付款to present for payment
V&<vRIsN CN@bJo2 d0~F|j\# W[[3'J TF 见票即付持票人payable to bearer
*SQ hXTn *{8Kb>D QWv+Ja y^tuybpZY< 支付指定人payable to order
[op!:K0 xz5 Jli q?g4**C Io *`hA] 已过期||无效out of date||stale
BB5(=n+ 9(DS"fgC BRbx. PI(;t9]b 请给出票人R/D||refer to drawer
=4uL1[0' z9pv| [ ps5; ]7n+|@3x 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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o\1tU-i k'{'6JR x?Doe`/6? 文字与数字不一致words and figures differ
f/RzE 72R|zR hIu;\dfwk UVlD]oXKh 支票
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nS)U+q-x&o 时间已过account closed
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dXZ64 S/)P&V% .'JO7of 更改处应加盖印章alterations require initials
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&2[OH}4 时间已过effects not cleared
&^Q-:Kxs8 i1$ $86 }Tf~)x -/rP0h5# 停止付款payment stopped
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支票毁损cheque mutilated
gKoB)n<[ ]:jP*0bLx Q.X)QCp#r \=PnC}7I 汇款||寄钱to remit||to send money
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b <5(P4cm9 &7_xr.c7 寄票供取款||支票支付to send a cheque for payment
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z5`AJrj% 寄款人a remitter
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em x6Zhw9RV 收款人a remittee
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q{!aY 国外汇票foreign Bill
h=h4`uA9 6Hoc F/Ye 4.Luy UW%zR5q 国内汇票inland Bill
hZ@frbuowk (%.[MilxPM :"QR;O@ M ,!Dhuas 跟单汇票documentary bill
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$+G_ }#%3y&7M7 空头汇票accommodation bill
*-Y`7=^$ z OwKh>] -;]m4R)z Lv;% z 原始汇票original bill
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N(8? 改写||换新票据renewed bill
M~'4>h} h[eC i ZAATV+Z -DAkVFsN 即期汇票sight bill||bill on demand
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: h&5bMW J>D+/[mFt E3..$x-/ …days after date||…days after date…日后付款
3an9Rb V &.W,Hh l-^2>K[ @QOlo-u …months after date||…months after date…月后付款
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