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。
n[a%*i6x 会计报表statement of account
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+cE HN;f~EQT 往来帐目account current
(L1O;~$ './qBJ K.? S,qg 04X/(74 现在往来帐||存款额current accout
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K |n s9ziTDI W-1Ub |8C 销货帐account sales
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& 7S_"h*Ud 共同计算帐项joint account
IQ~EL';<w f0{tBD!% 1OK~*=/4 a\MJh+K 未决帐项outstanding account
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We"\nOP 贷方帐项credit account||creditor account
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AgN@ 借方帐项debit account||debtor account
|JUAR{ )4w3$Q ,UT :wpc^i tF!C'] 应付帐||应付未付帐account payable
,f~8:LHq #@uF?8u V\%s)kq bFIv}c+; 应收帐||应收未收帐account receivable
eGrxS;NY g3'yqIjQL \T`iq[+6 a/q8v P 新交易||新帐new account
wqQrby< .uo:fxbd2 `=W#owAF s(Fxi|v; 未决帐||老帐old account
TGG-rA6@Lx Ymcc|u6 $" wcDb| H& KJ6:ZTbW 现金帐cash account
`hl1R3nBM RjHKFB2 KSl@V>!_ >D$NEO^ 流水帐running account
IqjH 0yKPYA*j }/-TT0*6j< j2!^iGS} 暂记帐||未定帐suspense account
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|~tve b0Fr]oGp bdyE9t 过期帐||延滞帐overdue account||pastdue account
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J)Z09 rWzO>v 杂项帐户sundry account
( |Xc_nC G2_l}q~ @I0[B<,:G h<f]hJ`ep 详细帐单||明细表detail account
F,$ypGr ~]lVixr9 GH6ozWA -]vPF| 呆帐bad account
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3A ef(OhIX Z^vcODeC$ 会计项目title of account
hQDZ%> 0RGSv!w %N-f9o8 "( P-VX 会计薄||帐薄account-book
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%)5o 营业报告书||损益计算表account of budiness||business report
srfM"Lb' J |TA12s n g?kl|VG 92K#xM/ 借贷细帐||交验帐account rendered
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9i[dF $X:r&7t+Q[ 明细帐account stated
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QO%#.s -&\?Q_6 与…银行开立一户头to open an account with
#}{1>g{sXt H-aSLc 3[O;HS3| %?[H=v(b 与…银行建立交易to keep account with
$s-HG[lX[ jI9Kn41 c|^#v8x^/ $x%VUms 继续记帐to keep account
!@[@xdV F)g.xQ 4chSo.= 4V nXuoRZ 与…有交易to have an account with
]ZOzqh_0C O*7Gl G Pq:GvM` }TS4D={1 作成会计帐||有往来帐项to make out an account with
^Q$U.sN?R m!-,K8 )cX6o[oia ")87GQ( R 清算||清理债务to make up an account
T m0m$l gM<*(=x' +u:Q+PkM u.s-/ g 清洁帐目||与…停止交易to close ones account with
g^EkRBU O1_dA%m
s1eGItx[w ]7`)|PJ 结帐to close an account
s-He elBmF#,j7 >=_Z\ wA _DK%-,Spu 清理未付款to ask an account||to demand an account
mzl %h[9iI D<2|&xaR u~9gR @e2{ ag$mc8-p[ 结清差额to balance the account with
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qE,%cx clZjb q{W@J0U 清算to settle an account||to liquidate an account||to square an account
k-b0Eogp] |hprk-R*OH buRK\C ^=nJ,-(h_ 审查帐目||监查帐目to audit an account
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5Y\wXqlY 检查帐目to examine an account
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!jx>W V+mTo^ vbeYe2;( dX0"h5v1 转入A的帐户to charge the amount to As account
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T5 以计帐方式付款to pay on account
S'jH APgP*, + a%Vp!y XujVOf 代理某人||为某人on ones account||on account of one
z#8d\X/ k{op ,n# _z<y ]?q c8cV{}7Kb 为自己计算||独立帐目on ones own account
3@r_t|j D|u! KH EPQ~V l%?D%'afN 由某人收益并负风险on ones account and risk||for ones account and risk
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0 由某人负担for ones account||for account of one
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rRN7HL+b @Fp-6J 按某人指示||列入某人帐户by order and for account of one
AZ7 *uAsKU BTXS+mvl q][{? 列入5月份帐目for May account
Y~qv 0O6K smpz/1U s}]qlg AHq;6cG 编入某中帐项下to pass to the account of||to place to the account of
&R54?u^A 'sCj\N ;* vVucx e>-a\g 寄出清算书to send in an account||to send in render an account
KLI(Rve24 %-y%Q.;k? =(f+geA"hm |fMjg'%{} 支票薄cheque book
Y"GU"n~ /YbyMj* qW57h8M 7q&//*%yF 支票陈票人cheque drawer
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]Gf. 持票人cheque holder
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i"kS v$R+5_@[l )P:r;a' yub| 不记名支票cheque to bearer||bearer cheque
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8SvPDGu`] 6&o9mc\I Yx21~:9} 记名支票||认人支票cheque to order
""[(e0oA cTO\Vhg X|'E yZ ^goa$uxU 到期支票antedated cheque
.z/M ( lW^bn(_gQ EP.nVvuL MP|J 0=H5 未到期支票postdated cheque
s? /#8 ` -@49Zh2' >uS?Nz5/ 0n25{N 保付支票certified cheque
E5d?toZ,8" S^,1N4 $sDvE~f0n xtef1 8i> 未获兑现支票,退票returned cheque
yoKl.U"& 8r^~`rL $vNz^!zgV jseyT#2 横线支票crossed cheque
:DP%>H| nJJ9>#<g$ Vvuw gJX 6iwIEb 普通横线general crossing
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TUn; si.A"\bm M)Iu' 特别横线special crossing
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^ v*1KA& BJI}gm2y 空白支票blank cheque
+u%^YBr +NGjDa i6R2R8 %T]NM3|U 失效支票,过期支票stale cheque
x`@!hJc:[e SFrQPdX6V ;[%_sVIy YQ}xr^VA 普通支票open cheque
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7cx~?xk <m NET?Ep ~b+TkPU 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
("{JNA/ a!MhxM5 0HUSN_3F Z$R6'EUb1 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
NG-Wn+W@b ?Xm!;sS0 iOpMU 'P{0K?{H-4 支票换现金||兑现to cash a cheque
5t]}(.0+ S pxkB! av>c ea3;1-b: 清理票款to clear a cheque
uGm~ Oo h^klP: Q {UpHHH:X# (vm&&a@ 保证兑现to certify a cheque
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7.fpGzUM >$,A [|R D"o}X TH 填写支票数额to fill up a cheque
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% %M{qr!?uj =[%ge{ ,t .<zW(PW 支票上划线to cross a cheque
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,q>w }qy,/<R =;DmD?nZ 开发支票to make out a cheque
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M,]C(f> `ER">@& 签发支票,开立支票to draw a cheque||to issue a cheque
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Gt4| ] m1@ste;$W 透支支票to overdraw a cheque
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(.Hiee43 &$yC+cf 背书支票to endorse a cheque
Uc,D&Og ( ONn{12Q ylm*a74-X hwF9LD~^ 请付票款||清付票款to pay a cheque||to honour a cheque
@UCI^a~w *,$cW,LN yl|?+ #m_3ls}W$ 支票退票to dishonour a cheque
]v=*WK qzk/P1{- z-<091, gL%%2 }$ 拒付支票to refuse a cheque
DBDHe-1[+ ]h4^3 C^ngdba\ tL0<xGI5^ 拒付支票to stop payment of a cheque
=zw=Jp ,~^0AtLv VwfeaDJw 6*`KC)a 提示要求付款to present for payment
:s8^nEK 9kmEg$WM Yud]s~N JCoDe. 见票即付持票人payable to bearer
:1h1+b@, @Qw~z0PE<l {"Xn`@Y #+)AIf 支付指定人payable to order
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I{)" 已过期||无效out of date||stale
)!+M\fT *1FDK{ HUF],[N y V=Ku 请给出票人R/D||refer to drawer
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e 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
L%G/%*7;c j8k5B" >*jcXao^ ;pk4Voo$ 文字与数字不一致words and figures differ
8MIn~ V_b"^911r #_]/Mr1 Z(Styn/x 支票
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{ +d](+$ 时间已过account closed
ra87~kj< TJk3z^.j bf1Tky=/ 50,`=Z 更改处应加盖印章alterations require initials
k'O^HMAn! b1rW0}A r\#_b4-v3h R8[l\Y>Ec 7Mx F?
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F n 时间已过effects not cleared
m\9R;$\ xBba&A]= R _#x .3xpDVW^e 停止付款payment stopped
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t$Hi> p~(+4uA @bPR"j5D 支票毁损cheque mutilated
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-PfBL8 JONfNb+ 汇款||寄钱to remit||to send money
qp#Is{=m pe}mA}9U TA2HAMx) n $Nw/Vm 寄票供取款||支票支付to send a cheque for payment
eBlWwUy*6f dO?zLc0f 7rIz 2@TgeV0Y[ 寄款人a remitter
1omjP`]|, j-~x==c-; =sm<B^yj F~bDA~ 收款人a remittee
3H^0v$S ,W8EU VtP^fM^{ .[8!
E_ 国外汇票foreign Bill
Bf5Z _#\e5bE=Z ;2#9q9( pyHU+B 国内汇票inland Bill
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Hl GtuA94=!V& }Z="}Dg|T 跟单汇票documentary bill
EF>vu+YK `i!BXOOV{ /Dd.C<F ^"dVz. 空头汇票accommodation bill
Q,ezAE 8+f{ / /"+CH\)
E ^_4e^D]P" 原始汇票original bill
y ;/T.W9! (6}[y\a+ 7$"A2x [Xa,| 改写||换新票据renewed bill
x/fhlf}a}= vU,V[1^a ~mF^t7n] F_U9;*f] 即期汇票sight bill||bill on demand
k!Ym<RD%N CyfrnU8g 0dTHF})m 1+F0$<e} …days after date||…days after date…日后付款
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QB@ f7lt|.p …months after date||…months after date…月后付款
QGCg~TV; Af"p:;^z uGmv`R_ -Qy@-s $ 见票后…日付款…days after sight||…days sight
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