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。
'K01"`# 会计报表statement of account
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|,9 I!SIy&=W #2"'tHf4 往来帐目account current
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Qq# 现在往来帐||存款额current accout
%~kE,^ kDxI7$]E D7muf %oquHkX%OJ 销货帐account sales
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(O 共同计算帐项joint account
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W> 未决帐项outstanding account
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贷方帐项credit account||creditor account
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:0o `Q#)N0 借方帐项debit account||debtor account
K9yZG 7G*rxn"d &9z`AY]> xg 8R>j 应付帐||应付未付帐account payable
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<U[ 7=Pj}x) :UAcS^n7h" 应收帐||应收未收帐account receivable
l*huKSX} {v|ib112; hh5h \ZI% T 1_B0H2 新交易||新帐new account
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!&3"($-U3G ^)a:DKL 未决帐||老帐old account
;b. m X &4#%xg ^:mKTiA- Iza;~8dH5 现金帐cash account
V~Z)^.6 p#-=mXE/2 -AU'1iRcK7 pGF;,h> 流水帐running account
F9d6#~ 1?3+> A f!`7l- a/H5Y,b> 暂记帐||未定帐suspense account
?<Hgq8J Qh6vH9(D x]?V*Jz |1/8m/2Af. 过期帐||延滞帐overdue account||pastdue account
7GG`9!l]D gg8)oc+w "Mv^S'?> w7Mh8'P54 杂项帐户sundry account
[+#k+*1*o ?iEn~9WCS vpOGyvI Z#[%JUYp' 详细帐单||明细表detail account
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x <<Y]P+uU 1vCp<D9< 呆帐bad account
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Em{| )"|wWu 会计项目title of account
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MY:^ V$;`#J$\b WE_'u+!B N~or.i&a 会计薄||帐薄account-book
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* 营业报告书||损益计算表account of budiness||business report
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5~hpv 0}'/p N> 借贷细帐||交验帐account rendered
NS+uiy e8egxm JHVndK4L cXN0D\%` 明细帐account stated
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hrye 与…银行开立一户头to open an account with
z~v-8aw }g%&}`%' 66+]D4(k 3+:NX6Ewb* 与…银行建立交易to keep account with
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1d$x: f^5sJ0;% 继续记帐to keep account
NcX-*o a{%EHL,F 98_os2` L ]BTX] 与…有交易to have an account with
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7cL0 ,5K&f\ 作成会计帐||有往来帐项to make out an account with
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_I + Aqg$q* Y p!?7; Yx ;j 清算||清理债务to make up an account
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TLVfu4 ZC^?ng 清洁帐目||与…停止交易to close ones account with
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KCV>k 结帐to close an account
=umF C[.W Tilr%D(Q (ueH@A"9; }2Im?Q 清理未付款to ask an account||to demand an account
(KfdN'vW +,D82V7S AJzm/,H ~ r$I&8 结清差额to balance the account with
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i~,}E_ 清算to settle an account||to liquidate an account||to square an account
R/^;,. J=n^&y W}wd?WIps :+ "JPF4X 审查帐目||监查帐目to audit an account
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h;MR xlW>3'uHfa G0ENk|wbbj 检查帐目to examine an account
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^*_ 转入A的帐户to charge the amount to As account
0E&XD&D _g"su# 2TaHWw<A fAvB!e 以计帐方式付款to pay on account
gti=GmL(L |e3YTLsI $5>x)jr:w+ N=:xyv 代理某人||为某人on ones account||on account of one
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'FN3r B#4 J![BX 为自己计算||独立帐目on ones own account
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, 9Tf uRw%`J4H q{)Q ?E 由某人收益并负风险on ones account and risk||for ones account and risk
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A\|b6 由某人负担for ones account||for account of one
jbTyM"Y P`M1sON~ V0:db h6(L22Hn 按某人指示||列入某人帐户by order and for account of one
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HeEE \G1(r=fU 列入5月份帐目for May account
Al]z= C6b(\#g( f P1fm Qp>Q-+e0 编入某中帐项下to pass to the account of||to place to the account of
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-QP1Se*# kc:2ID& 寄出清算书to send in an account||to send in render an account
Ga^k1TQq !^A t{[U *yA.D? knZ<V%/e 支票薄cheque book
/ec~^S8X = G3A} p&;,$KDA <i1P ~ 支票陈票人cheque drawer
^kpu9H %AuS8'Uf fBt7#Tc=U OAz-w 持票人cheque holder
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DV_/BI %5H>tG`] #/`V.jXt> 不记名支票cheque to bearer||bearer cheque
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z6XQskX 记名支票||认人支票cheque to order
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GQ9g $&T 7gQ~"Q n-_-;TYH 到期支票antedated cheque
V|fs"HY [VP~~*b {z}OZHJN th*E"@ 未到期支票postdated cheque
Nm=W?i D}Lx9cL ZK]C!8\2| ?Yp: h 保付支票certified cheque
07+Qai-] Wc$1Re{z P1ab2D Oj0/[(D- 未获兑现支票,退票returned cheque
ToVm]zPOUt %/&?t`%H )/9/p17:xu s0"1W"7vh 横线支票crossed cheque
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4(jjX YX_p3 6(}8[i: 普通横线general crossing
,tL<?6_ cf0Dq~G 8+1tys .r?-O{2t 特别横线special crossing
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$9\!CPZ2 JQ8wL _C> >%.6n:\rG 空白支票blank cheque
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4 LEkO#F( 失效支票,过期支票stale cheque
rr#&0`] [x5T7= T0Q)}%L >_]j{}~\k 普通支票open cheque
b{t'Doe 0>m-J g Xvuv^ "el}@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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`'5(4j X/TuiKe 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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;z>)&F 支票换现金||兑现to cash a cheque
CC>]Gc7 b$+.}&M {|6(_SM| Qd 1Q~PBla 清理票款to clear a cheque
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WLEjRx 保证兑现to certify a cheque
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e.;Yv9 .S17O } $z]gy]F k#%BxT 填写支票数额to fill up a cheque
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- SqTO~zGC #m6 eG&a 支票上划线to cross a cheque
u~6`9'Ms _YY:}'+ UfSWdR) _pM&Ya 开发支票to make out a cheque
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0m% yK<%AV@v 签发支票,开立支票to draw a cheque||to issue a cheque
9Nglt3J[ -#H>kbs T&I*8 R~ S,EXc^A7 透支支票to overdraw a cheque
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U) H3}{]&a 背书支票to endorse a cheque
'Uew(o V4}9f5FR Iw8;",e2 xjiMM>|n 请付票款||清付票款to pay a cheque||to honour a cheque
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Vzv/Lqm1 W\o(f W 支票退票to dishonour a cheque
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xJ4 =9GL;z:R+ 拒付支票to refuse a cheque
a0Cf.[L SJ;u,XyWn a1B_w#?8 *[(O&L&0 拒付支票to stop payment of a cheque
V=BF"S;-' tWD~|<\. ) .R;HH_ 5V4Ze;K 提示要求付款to present for payment
@;M( oFS9 (Kd;l&8 :f?\ mVS+ +.whEw(i 见票即付持票人payable to bearer
v_"p)4&' 33DP0OBL^ G0Smss=K Ey=(B'A~ 支付指定人payable to order
C2Fklp6 #.UooFk+Y | Uf6k` k:Sxs+)?1 已过期||无效out of date||stale
EFu2&P la>:%SD F]\(p=U. Ol6jx%Je` 请给出票人R/D||refer to drawer
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4f 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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#jo 文字与数字不一致words and figures differ
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@H2c77% 支票
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c""*Ng*T 时间已过account closed
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^kTb`X bD*V$w*P 更改处应加盖印章alterations require initials
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1$T;u~vg 时间已过effects not cleared
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cDo o2RE (T:OZmEO. CZ"~N` ~XGBE 停止付款payment stopped
([SrIG> X wZB:7E% 3fPd|F.kF 5SPhdpIg@[ 支票毁损cheque mutilated
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uyBmGS2 vFKX@wV S 汇款||寄钱to remit||to send money
.XDY1~w0 3SI:su 6Y?%G>$6 qNb|6/DG 寄票供取款||支票支付to send a cheque for payment
!wP|t#Sc9 &N4Jpa}w/% ;^+# ZI.;7G@| 寄款人a remitter
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MO}J rHe*/nN%* 国外汇票foreign Bill
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Wv/ Pf,S`Uw; Zx$q,Zo< 国内汇票inland Bill
d'j8P nADt8 [4qCW{x._ 81?7u!=ic+ 跟单汇票documentary bill
4cZig\mE; ~{69&T}9 x1H?e8 X^2 04K%: 空头汇票accommodation bill
0LI:R'P+P[ 0u0<)gdX 9J>b6 Qdepzo>E 原始汇票original bill
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I!c= :u D2hEI2S 改写||换新票据renewed bill
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u 4a'O#;ho #bRr|` 即期汇票sight bill||bill on demand
9{OH%bF s=)0y$ b1X.#pz7F D+$ k …days after date||…days after date…日后付款
&!)F0PN:u "v.]s;g t<`h(RczHI _W@SCV)yH …months after date||…months after date…月后付款
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,p(4OZz5, M :m-i X 见票后…日付款…days after sight||…days sight
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2 见票后…月付款…months after sight||…months sight
Dq T)%a p(2j7W-/ fVR:m`'Iq_ {d|R67~V 同组票据set of bills
doR'E=Z4h mtfyhFk [\9WqHs 7ko7)"N 单张汇票sola of exchange||sole of exchange
tE)%*z@<Lt ?nm:e.S+? )9,*s!)9 dhW; | 远期汇票usance bill||bill at usance
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长期汇票long bill
Z&mV1dxR niO(> !'14mN#A ?e|'I" 短期汇票short bill
ivdw1g|)h D\Y)E#%, ?Az pb}# d}f| HOFq 逾期汇票overdue bill
-`e=u<Y9@ `92 D]^g 0XlX7Sk+ -;$+`<% 宽限日期days of grace
<_*8a(j3 b("JgE` uTJi }4cw UT[9ERS 电汇telegraphic transfer (T.T)
RJs_ S YtQKsM S(A0), K{VF_S: 邮汇postal order||postal note (Am.)||post office order||money order
_ED1".f H+zn:j@~L oB[3?e ;>=hQC{f> 本票promissory note (P/N)
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