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。
4ud(5m;Rle 会计报表statement of account
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19E(Hsz (GJtTp~2C4 9\Ii$Mp 往来帐目account current
rzfLp @8L5UT TM)INo^ Nk'<*;e 现在往来帐||存款额current accout
,'8%'xit %_(vSpk aI=p_+.h .5|[gBK 销货帐account sales
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h< p<5]QV7st c4H6I~2Na -S sgW 共同计算帐项joint account
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A.eQ wC1pfXa jPWONz(# 未决帐项outstanding account
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`": V]H(;+^P I9X\@lTf 贷方帐项credit account||creditor account
& NYaKu,} wWl?c btW#ebm Nq8ON!<< 借方帐项debit account||debtor account
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e_XA , $ 7-SN 应付帐||应付未付帐account payable
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eU Kb; *"@LX 应收帐||应收未收帐account receivable
5CI{&E _Ewh:IM- ,6^<Vg ,=)DykP 新交易||新帐new account
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? 未决帐||老帐old account
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tIY 现金帐cash account
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+SFFwjI 流水帐running account
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9f 暂记帐||未定帐suspense account
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9vC 过期帐||延滞帐overdue account||pastdue account
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L 杂项帐户sundry account
}3lG'Y#Kpy Q>5f@aN klKUX/g [RBSUOF 详细帐单||明细表detail account
F_079~bJ & AK\Pw) _hY6NMw .$\-{) 呆帐bad account
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[]>rYZ9bv wR_mJMk_ 会计项目title of account
a;[\ nCK Do4hg $:40 #Us<#"fC b%lH=u 会计薄||帐薄account-book
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ZX/FIxpy 4b<|jVl\ #M!u';bZ 营业报告书||损益计算表account of budiness||business report
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_9r-Zt^ _i>_S n1" 借贷细帐||交验帐account rendered
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W*8 +pYgh8w@ 明细帐account stated
{XU!p: x QPm[4Fd{G h1S)B|~8 d'(n/9K 与…银行开立一户头to open an account with
-W!M:8 Sfe[z=7S i6yA>#^ @PM<pEve 与…银行建立交易to keep account with
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*z T"99m^y 继续记帐to keep account
'=nmdqP "d<ucj )ThNy:4 QyCrz{/ 与…有交易to have an account with
|ufT)+: YC;@ ^ cq>J]35 wfO-bzdw 作成会计帐||有往来帐项to make out an account with
6n/=n%US |8E~C~d G-i2#S !{*yWpZ: 清算||清理债务to make up an account
XOX$uLm dWzf C@] XR",.3LD u$tst_y- 清洁帐目||与…停止交易to close ones account with
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>+ 结帐to close an account
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l\0PwD 清理未付款to ask an account||to demand an account
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@Yn i-w<5pGnf Q.9,W=<6 结清差额to balance the account with
M#Z^8( a1_ N~4r` ,Gy,bcv{ Fep@VkN 清算to settle an account||to liquidate an account||to square an account
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. 47Vt8oyh% Zbl*U(KU? uxdB}H, 审查帐目||监查帐目to audit an account
V|A.M-XLv4 8Y% IZdWEbN1 4 dHGU^#WZ 检查帐目to examine an account
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)+v5H 转入A的帐户to charge the amount to As account
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T: Q(x=;wf5r n[y=DdiKGS 以计帐方式付款to pay on account
W|{!0w >=rniHs=?7 "r;cH5 3 m.6uLaD"!} 代理某人||为某人on ones account||on account of one
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L}$ <NDV 5P \8*j"@ !H 为自己计算||独立帐目on ones own account
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Y 由某人收益并负风险on ones account and risk||for ones account and risk
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ej7N5~!,s Gyy4)dP 由某人负担for ones account||for account of one
gzK/ l: r#j3O}(n )y!gApNs" ,F!-17_vt 按某人指示||列入某人帐户by order and for account of one
rY&lx} MS2/<LD3d eJ[+3Wh } j6|+ 列入5月份帐目for May account
p? +!*BZ ~y Dl& S +|oLS_ [vBP,_Tjx 编入某中帐项下to pass to the account of||to place to the account of
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hu&W' ho#<?rh_ i5WO)9Us x5#Kk. 寄出清算书to send in an account||to send in render an account
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A1kG% 支票薄cheque book
iN Lt4F[i V#4ox km \(?d2$0m "FE%k>aV@v 支票陈票人cheque drawer
LEg|R+6E :[PA .Upi N1>M<N03 KB\ri&bF 持票人cheque holder
fP;I{AiN~ F_}y[Yn^ IAmMO[9H e=tM=i" 不记名支票cheque to bearer||bearer cheque
&"1 _n]JO RXWdqaENx zEE:C|50 VK%ExMSqEh 记名支票||认人支票cheque to order
4dz Ym+vJm EcR[b@YI H?=[9?1wI5 5P('SFq'= 到期支票antedated cheque
O" [#g W"~"R 4&L,QSJ V 4/x.qoj 未到期支票postdated cheque
Py9:(fdS $0M7P5]N*G @71y:)W< I$TD[W 保付支票certified cheque
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Fp C0>)WVCK 未获兑现支票,退票returned cheque
nrTCq~LO( A~a7/N6s; Pj^Ccd'>= ~W gO{@Mw 横线支票crossed cheque
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b,zE[Q 普通横线general crossing
|L)qH"Eo 1(VskFtZF Ban"H~ fb!>@@9Z 特别横线special crossing
0w$1Yx~C *u34~v16, UXS+GAWU i?F~]8 空白支票blank cheque
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0WuU K+U0YMRmz y|#Fu 失效支票,过期支票stale cheque
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({t6Cbw 普通支票open cheque
`b5pa `\4 q[.,i{2R} *_uGzGB&G $I3}%'`+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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v0[~;u LkJ-M=y 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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f|ZI> v$|cF'yyF= 5bprhq-7 RM`iOV,Y 支票换现金||兑现to cash a cheque
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&] xNxSgvco, 清理票款to clear a cheque
oSs~*mf lLL) S vj<JjGP @yn1#E, 保证兑现to certify a cheque
k Rp$[^ma &o)eRcwH` Y X{F$BM xR5zm%\ 填写支票数额to fill up a cheque
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cU[ 支票上划线to cross a cheque
V0F&a~Q "?{=|%mf UJQGwTA W n ]P,5 开发支票to make out a cheque
^/$bd4,z |`ZW(}~ kR;Hb3hb (wZ/I(4 签发支票,开立支票to draw a cheque||to issue a cheque
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,9~2#[|lq :pgpE0 透支支票to overdraw a cheque
rIWQD%Afm &^^V*O V82N8-l `"qSr%| 背书支票to endorse a cheque
c\(CbC 77p8|63 ]F*fQNcjy :5BVVa0oR 请付票款||清付票款to pay a cheque||to honour a cheque
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v,A8Mk2s# 支票退票to dishonour a cheque
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n%? 拒付支票to refuse a cheque
Fhk`qh'i 5?1:RE(1 tsN,yI]-VA RD0=\!w *5 拒付支票to stop payment of a cheque
k^*S3#" f#b;s<G [^2c9K^NK xv>]e <": 提示要求付款to present for payment
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gano>W0 见票即付持票人payable to bearer
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dgtYm )>U7+ Me X6SWcJtSw 支付指定人payable to order
KetNFwbUf :pvJpu$] YzVhNJWpw E]dmXH8A 已过期||无效out of date||stale
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B6xM#) Z=j6c" =WM^i86 请给出票人R/D||refer to drawer
&Na,D7A:3I $bsD'Io fuF!3Q cZlDdr% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Px ZfP$6%;_ 文字与数字不一致words and figures differ
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T^=Y ,u_ Z0S M 支票
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xTg=oq 时间已过account closed
1U6z2i+y |Q+:vb: ~EtwX YkRZ jIi:tO9G^, 更改处应加盖印章alterations require initials
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c8Je&y8 时间已过effects not cleared
%8{nuq+c {ep(_1 7!U^?0?/ #g= 停止付款payment stopped
#ADm^UT^ {2F@OfuCF ?"$Rw32 Yhte&,D" 支票毁损cheque mutilated
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."J L@s_)?x0 汇款||寄钱to remit||to send money
y#zO1Nig` 7!Qu+R 6GA+xr= /]oQqZHv 寄票供取款||支票支付to send a cheque for payment
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q:" +}R#mco5K ,49Z/P 寄款人a remitter
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C 收款人a remittee
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wYWgT\e Z C<+BKS $C{,
`{= YD;G+"n?T 国外汇票foreign Bill
Q[{RNab LUdXAi"f F1meftK O,JS*jXl 国内汇票inland Bill
EF6h>"']/ -Xx4:S 0X3yfrim />6ECT 跟单汇票documentary bill
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4Cv*zn 1YK(oRSDn 空头汇票accommodation bill
yzT4D>1, kH8/8 w2db=9 #q4uS~ 原始汇票original bill
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ud}1 l dqU#{ .5uqc.i"f IVY)pS"pR" 改写||换新票据renewed bill
Re&"Q8I.8 .cbC2t95 oKb"Ky@s cPv(VjS1; 即期汇票sight bill||bill on demand
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