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。
cG%ttfq\ 会计报表statement of account
g8+w?Zn} ^B9rt\,q 99Xbp P55 }@IRReQ 往来帐目account current
-w41Bvz0 8?qEv,W 1_JxDT,=> ~$g$31/ 现在往来帐||存款额current accout
|7IlYy&: BKoc;20; z`gdE0@;d3 ]:* 8
Mb# 销货帐account sales
*SkUkqP9z +3VDapfin @g|Eb}t f'/@h Na3 共同计算帐项joint account
7?6?`no~JJ D;bQ"P-m47 Sz0M8fYT] ejj|l
未决帐项outstanding account
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@{ )"7hyW 5 OCy\aCp 'BT}'qN 贷方帐项credit account||creditor account
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1j*I`xZ fn|l9k~ <O 借方帐项debit account||debtor account
%gd=d0vm I\R5Cb<p '"}|'J # k+Ggw 应付帐||应付未付帐account payable
$[VeZ- 7Dy\-9:v cmDskQ: 4)=LOGW 应收帐||应收未收帐account receivable
4 !lbwqo T:0X-U 2,Y8ML< =YX/]g|9K 新交易||新帐new account
t1HUp dHY (_ov_3 9GS<d.#Nvc s~$kzEtjjU 未决帐||老帐old account
*(ex:1sW "s$v?voo lo:]r.lX{ y(|6` 现金帐cash account
b?-%Uzp< oS)0,p Egt;Bj#% woZ'T 流水帐running account
uR"srn;^ Df;FOTTi% ;VS;),h/ ToJV.AdfT 暂记帐||未定帐suspense account
rtDm<aUh @f0~a XF2u<sDe h$ M+Yo+ 过期帐||延滞帐overdue account||pastdue account
!@-j!Ub =mCUuY# ~Dr/+h:^\ wP1dPl_j:0 杂项帐户sundry account
9QJ=?bIC# 3y> .1 \Ja%u"DA ?[Q;275 详细帐单||明细表detail account
'9GHmtdO, 5(>m=ef" uc%75TJ@ j._9;HifZ 呆帐bad account
>82Q!HaH O:q}<ljp 5L|yF"TI# wpY%"x#-+= 会计项目title of account
N##T1 Qm) %'`Dd OM]p"Jd H7"I+qE-G 会计薄||帐薄account-book
yyk[oH-Q @okC":Fw, E?z 3&C Y,WcHE 营业报告书||损益计算表account of budiness||business report
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NkDI 借贷细帐||交验帐account rendered
.EH^1.|v H1|X0a(j 8nES=<rz yqlkf$? 明细帐account stated
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# 与…银行开立一户头to open an account with
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w }<FBcc(n x:;8U i"&B =DE5Wq19 与…银行建立交易to keep account with
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ti@ZJ w[PW-m^` 继续记帐to keep account
DXKk1u?Tq ]ZO^@sH |\?-k p(nC9NGB 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
L)Un9&4L (U!WD`Ym L4.yrA-]C% "5XD+qi 清算||清理债务to make up an account
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$7 1ErH \! F8b*Mt}p 清洁帐目||与…停止交易to close ones account with
"TtK!>!. Ow//#: }}grJh>tGg AP3SOT3I 结帐to close an account
3zWY%(8t4? 6g akopZO BT d$n!'$n LfOGq%& 清理未付款to ask an account||to demand an account
aH"tSgi Vl^jTX5N $6fHY\i#R axU!o /m> 结清差额to balance the account with
^N Et{]x zRvYN h]@Xucc HaB=nLAT 清算to settle an account||to liquidate an account||to square an account
EW2e k^ * +A!12s@ cty~dzX^ 2Y 6/,W 审查帐目||监查帐目to audit an account
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/s !S(jT?'w Ks7s2 vK^ Qg9{<0{u 检查帐目to examine an account
WHE*NWz>q F;q I^{m2 *#UDMoz< pk;bx2CP8 转入A的帐户to charge the amount to As account
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3KCIL9 以计帐方式付款to pay on account
dhm; 8{?Oi'-|0 %HYC-TF# <YJU?G:@ 代理某人||为某人on ones account||on account of one
P7u5Ykc* hC6$>tl ",Q \A I 4,$x~m`N 为自己计算||独立帐目on ones own account
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"88| 由某人收益并负风险on ones account and risk||for ones account and risk
#exE~@fy- i"w$D{N m?<C\&)6x qQpR gzw 由某人负担for ones account||for account of one
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^{~y+1lt' .' .|s?s 按某人指示||列入某人帐户by order and for account of one
aYPzN<"% ,qvz:a KY|Q#i|pM bd)A6a\h 列入5月份帐目for May account
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&a`; 2^UFP+Yw 编入某中帐项下to pass to the account of||to place to the account of
6x[gg !;85 7~ |o_T ! *pK# jr!x)yd 寄出清算书to send in an account||to send in render an account
_Dk;U*2 /3+7a\|mKr W*U\79H {mkYW-4Se 支票薄cheque book
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=A,G 支票陈票人cheque drawer
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ze#LX4b I 持票人cheque holder
Q>Q$BCD5 Ko -<4wu C= hE@ :_H$*Q=1 不记名支票cheque to bearer||bearer cheque
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5[H 4H1s"mP< WVwNjQ2PM 记名支票||认人支票cheque to order
,"}'NH@ I{1w8m4O6 U<#i\4W =|?w<qc 到期支票antedated cheque
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FWig*{ 未到期支票postdated cheque
(mz a&WF7 M}@^8 yY,.GzIjCj .g4bV5ma3 保付支票certified cheque
yil{RfBEr_ +o_`k! nTYqZlI, D;:lw] 未获兑现支票,退票returned cheque
,P9B8oIq ^. Pn)J GbZA3.J]yl ^s24f?3 横线支票crossed cheque
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^1a'&) |/r@z[t 普通横线general crossing
y0=BL L!e@T' (cA=~Bw[= QR^pu.k@ 特别横线special crossing
du47la 3 v8wN2[fC ^{Mx?]z TYLf..i< 空白支票blank cheque
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k>j?j- 失效支票,过期支票stale cheque
&=s{ +0 !0zM@p RNIfw1R ;N4mR6 普通支票open cheque
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u;0 +/UInAM 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
9K%E+_7b vguqk!eo4 guf+AVPno VT0I1KQx. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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R4qS,2E .0s/O 'rd{fe_g! 支票换现金||兑现to cash a cheque
=>BT]WK> LWIU7dw EcP"GO5 u#}zNz#C5 清理票款to clear a cheque
KL -8Aj~ Cu9,oU+N cIq3En mk[=3!J 保证兑现to certify a cheque
&uk?1Z#j Q OdvzVy< cL`l1:j\} 2#|Q=rWB 填写支票数额to fill up a cheque
BeplS 9fe~Q%x=u WlG/7$ P:CwC"z>sS 支票上划线to cross a cheque
II[qWs>RG[ ;1F3.ibE y+X%qTB }.e*=/"MB 开发支票to make out a cheque
"*TnkFTR G =lC[i mT\] iUSs) []H> 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
'm-s8]-W ~9x$tb x- ;l~gA |A Tw|=;m 背书支票to endorse a cheque
-KOE2f ucB< Z=wLNm H +}*]9nG 请付票款||清付票款to pay a cheque||to honour a cheque
9g "?`_ XB^z' P{-Y j>P>MdZtk @'~v~3
$S 支票退票to dishonour a cheque
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%tLJ 6kYn5:BhIi C;STJrew -_A0<A . 拒付支票to refuse a cheque
z`{Ld9W Ue~M.LZb r=s2wjk .}]5y4UQ. 拒付支票to stop payment of a cheque
=[vT=sHz7 b+3{ bE "EhA _ =i IDwneFO 提示要求付款to present for payment
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ljZ&wZW 见票即付持票人payable to bearer
r@k&1*& >5)$Qtz# XCQ=`3f P62g7>B5^ 支付指定人payable to order
FRX'"gIR0 M0n@?S i!sKL%z} }!5"EL(L80 已过期||无效out of date||stale
>a@-OJ.yOk 9?@M Zh 1^Ci$ra |)yO]pB: 请给出票人R/D||refer to drawer
IQY\L@" &5c)qap;n :/d#U:I mI?AI7DqK 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
=d& </Q<*@p? qp'HRh@P2: jD'\\jAUdm 文字与数字不一致words and figures differ
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#k5Nnv#(J 时间已过account closed
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$hn#T#J3 时间已过effects not cleared
i|y8n7c b-yfBO " :@5|4qK L+(5`Y 停止付款payment stopped
~UEft 7 S(5\9 o-yZ$+V +*mi%)I 支票毁损cheque mutilated
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6r 汇款||寄钱to remit||to send money
IBo)fE\O <`+U B<K 6"/cz~h pa`"f&JO 寄票供取款||支票支付to send a cheque for payment
q`{crY30 AKzhal! Z9E[RD ~K&ko8 寄款人a remitter
_2R;@[f2 QcU&G* PsjSL8] xi
%u)p 收款人a remittee
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uqo'r JS1$l+1 2I3MV:5 jhr:QS/9 国外汇票foreign Bill
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- LK-2e$1 ]N!8U_U3 mG*[5?=r 国内汇票inland Bill
?h2!Z{[0b 7y""#-}V[r 2"cUBFc1I @A GM=v 跟单汇票documentary bill
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M43n ]+u`E ...|S]a x\z*iv 空头汇票accommodation bill
k?zw4S r#M0X^4A 7O',X Y Oi+9kk
e 原始汇票original bill
dfAnO F"- b1>zGC^| jNd."[IrO o
EXN$SIs 改写||换新票据renewed bill
HC_+7 O3A v0+mh] =4+Wx8ZeW 2K[Y|.u8>q 即期汇票sight bill||bill on demand
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/5 2#%@j6 jrJ!A(<) …days after date||…days after date…日后付款
XRARgWj _=!Rl# sl?> X)} fhp\of/@
R …months after date||…months after date…月后付款
>|Yr14?7 L+VqTt ]@LeyT'cY :E`/z@I 见票后…日付款…days after sight||…days sight
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StZ GKY[Q .{r 0Szm. Vcjmj 见票后…月付款…months after sight||…months sight
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OynQlQD/Eu Fq>tl 64A 同组票据set of bills
nbd-f6F6 LkvR]^u0 ?D[9-K4Vn xb8S)zO]Q 单张汇票sola of exchange||sole of exchange
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55LW[Pc +8p4\l$<` tAPn? d5 远期汇票usance bill||bill at usance
F{,<6/ayRz r2!\Ts 5v X0\O3l*j "wqN,}bj\ 长期汇票long bill
'LC-/_g VDy2!0 f%ThS42 gs/ i%O 短期汇票short bill
~|CWy kz=Ql|@ Q6qIx=c4 R"Ff(1m 逾期汇票overdue bill
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P2 gdr"34%vbM ,76xa%k(U| 宽限日期days of grace
>G#SfE$0 kfc5ra>& HgY [Q}7s VAD9mS^~ 电汇telegraphic transfer (T.T)
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%14%Y GycW3tc]_& .R";2f3 Gn?NY}.S 邮汇postal order||postal note (Am.)||post office order||money order
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