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。
28X)s!W' 会计报表statement of account
X/5tZ@ 3zWY%(8t4? ?Dd2k%o i-sE\m 往来帐目account current
|[!xLqG FD_0FMZ9, 4CX * 8Mws?]\/q 现在往来帐||存款额current accout
^_5$+ ?3KI}'}EM w^R5/#F_r e"^1- U\ 销货帐account sales
+ 6r@HK`,t EW2e k^ * +A!12s@ cty~dzX^ 共同计算帐项joint account
2Y 6/,W ,vg8iRa lt,x(2 !3yR?Xem} 未决帐项outstanding account
,iSs2&$m |r0j>F pVbX#3 8l!S<RA 贷方帐项credit account||creditor account
'|Q=J) pk;bx2CP8 6mRvuJ% Mv4JF(,S 借方帐项debit account||debtor account
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FfgGO 应付帐||应付未付帐account payable
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&{dan2 IHxX:a/iv ;'gzRC 应收帐||应收未收帐account receivable
3%<ia$ )%ja6Vg >2VB.f Fzu"&&>0$ 新交易||新帐new account
7;|6g8= xO?~@5 |:H[Y"$1; p[Q 未决帐||老帐old account
? `FI!3j |dX#4Mq^, aK1|b=gVj !(SaE' 现金帐cash account
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mrsj P?TFX.p7 lfj>]om$ ;Rwr5 流水帐running account
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v2J .`)ICX ,HMB`vF 暂记帐||未定帐suspense account
Itz_;+I.Mp pOH_ CXw 5,?9#n\E, xTAC&OCk^[ 过期帐||延滞帐overdue account||pastdue account
"F%cn@l d(v )SS =gfLl1wY[ Ns1u0$fg 杂项帐户sundry account
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3?8GTH 详细帐单||明细表detail account
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#uYM y!aq}YS IL>Gi`Y& 呆帐bad account
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,%> 会计项目title of account
>nl*aN }B0V$ 7 v`Y*D :5CwRg 会计薄||帐薄account-book
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},[j+wx WVwNjQ2PM ,"}'NH@ 营业报告书||损益计算表account of budiness||business report
I{1w8m4O6 bLNQ%=FjO g7d) YUc AK[9fxrE 借贷细帐||交验帐account rendered
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+ 明细帐account stated
JBjz2$ZM 0BVMLRB f#^%\K:YYR i>e7 5`9 与…银行开立一户头to open an account with
!-\*rdE{9 jkPXkysm R8HA X P7@qvg 与…银行建立交易to keep account with
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r*,]=M W @rVmr{UE 继续记帐to keep account
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{"R}K 与…有交易to have an account with
o*dhks[ B`KpaE] #UGbSOoCtn /nC"'d(# 作成会计帐||有往来帐项to make out an account with
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<vbk@d 清算||清理债务to make up an account
I#9K/[ 1uD}V7_y" wBmbn=>#S wePMBL1P* 清洁帐目||与…停止交易to close ones account with
*W i(% FiFZM ^&Qaf:M 3HfT9 结帐to close an account
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,x.R 清理未付款to ask an account||to demand an account
-8TJ~t%w4 g[Yok`e[ ,sJ{2,]~ qP]Gl--q{ 结清差额to balance the account with
Z i|'lHr ,,,5pCi\ U>:p`@ '3<YZWS 清算to settle an account||to liquidate an account||to square an account
h3JIiwv0! jPbL3"0A& UkeW2l`: XFM6.ye 审查帐目||监查帐目to audit an account
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*m;![$[ =I*"vwc? 检查帐目to examine an account
eBBh/=Zc rKR<R(=!= 9-L.?LG 6idYz"P % 转入A的帐户to charge the amount to As account
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?so 以计帐方式付款to pay on account
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N5> } @dO~0dF 代理某人||为某人on ones account||on account of one
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GKm)wOb(*S <v0 d8 为自己计算||独立帐目on ones own account
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`bivAL 03{e[#6 由某人收益并负风险on ones account and risk||for ones account and risk
bC"#.e UG1^G07s |%TH|?kB Is%-r.i 由某人负担for ones account||for account of one
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E#ti 80 p7+W2m 4xg%OH 按某人指示||列入某人帐户by order and for account of one
=Ermh7, =X>?Y, lgre@M]mg .K:>`~<) 列入5月份帐目for May account
8<IOX 3O$Q>.0 w/ wVw3YIN# -w^E~J0*L 编入某中帐项下to pass to the account of||to place to the account of
p?5`+Z /z~;.jRg /|hKZTZJdN -YRF^72+ 寄出清算书to send in an account||to send in render an account
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% / 1E6U6 支票薄cheque book
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,9 支票陈票人cheque drawer
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\z 0 ={8ClUV# 持票人cheque holder
Smg,1,= JAc-5e4 :C>slxY lHr?sMt 不记名支票cheque to bearer||bearer cheque
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e3\*Np!rTQ 记名支票||认人支票cheque to order
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7Ow 'tp+g3V 到期支票antedated cheque
I}$Y[Jve %A:<rO85o Lk=f^qJ
] #.#T+B+9 未到期支票postdated cheque
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3Sf<oYF 保付支票certified cheque
Z[Uz~W6M] `epO/Uu\~u x>Q\j>^ A0
x*feK? 未获兑现支票,退票returned cheque
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横线支票crossed cheque
iO>2#p8$NR )lBke*j~ [*]&U6\j Nz\=M|@(# 普通横线general crossing
o-yZ$+V ggXg4~WL (Lp<T! " rp{q.fy'U 特别横线special crossing
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}GJLC3 7GB>m}7 空白支票blank cheque
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失效支票,过期支票stale cheque
N/4`afiV. M]vcW -}AAA*P dpx P 普通支票open cheque
XFUlV;ek 8rx?mX,} s["8QCd"r j;WZ[g#t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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;8H;U` {r yv7G 96fbMP+7R 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
9nu!|reS ,9SBGxK5` =aX;- k?zw4S 支票换现金||兑现to cash a cheque
7_xQa$U[ 7O',X Y =]X_wA;% e`27 ? 清理票款to clear a cheque
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FWUZ 保证兑现to certify a cheque
He @d~9M E4idEQ}H O10,h(O >rJ9^rS 填写支票数额to fill up a cheque
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B1\ G k]K][[s` t@m!k+0 支票上划线to cross a cheque
jrJ!A(<) XRARgWj _=!Rl# .dM4B'OA? 开发支票to make out a cheque
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R Q"rQVO *|n-Hr \JjZ _R 签发支票,开立支票to draw a cheque||to issue a cheque
S<fSoU+RJ Y<0}z>^ jiw5>RNt P`^3-X/ 透支支票to overdraw a cheque
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uK@^ 背书支票to endorse a cheque
noI>Fw<V gkkT<hEV= K X0{dizZ &gGh%:`B 请付票款||清付票款to pay a cheque||to honour a cheque
9vX~gh{]~ 1j4tR#L "L ,)4v/J N(ov.l; 支票退票to dishonour a cheque
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M=qP 拒付支票to refuse a cheque
<cig^B{nX ^/c v8M= <yNu/B.M d-k`DJ! 拒付支票to stop payment of a cheque
^W8kt ~F; ~ Ov<EOK+^ )(CZK&< 提示要求付款to present for payment
cl,\N\ IZ2(F,{o kz30! L P6G&3yPt 见票即付持票人payable to bearer
L'A9TW2 b9Fd}WZz "2m (*+ 8_*31Y
支付指定人payable to order
<A~a|A-QFR t,P_&0X ZsnFuk#W ~9ZW~z' 已过期||无效out of date||stale
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_o%/J 请给出票人R/D||refer to drawer
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m4zV]& 7oWT6Qa5 .dwy+BzS 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
A.YXK%A% UgD|tuz] /8Wfs5N a*kvU "] 文字与数字不一致words and figures differ
vw D,hZVKa @'AjEl:&-_ <@448,9& 支票
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NNgpDL* 时间已过account closed
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更改处应加盖印章alterations require initials
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7B@1[ :5W8S6[o t@vVE{` d8C44q+ds 停止付款payment stopped
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59dx +x(~!33[G ASU.VY 支票毁损cheque mutilated
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mo<9Y 汇款||寄钱to remit||to send money
x>!bvZ2 uB1>.Pvxb V] 0T P# pf8M0,AY 寄票供取款||支票支付to send a cheque for payment
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87= 5._1G| 3 S HxD(6 寄款人a remitter
q@=3`yQ 3YO%$ sS{!z@\Lf [,0[\NC 收款人a remittee
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D ss0`9:z roM!%hb 国外汇票foreign Bill
HT%'dZ1 +R2+?v6 l.Q.G<ol 'ju'O#A9 国内汇票inland Bill
fNk0&M f2iA5 rCV] "&%Lhyt "$#<+H>O 跟单汇票documentary bill
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%R 空头汇票accommodation bill
5ktFL<^5T n@$("p +~n4</
,(3oAj\ 原始汇票original bill
%?X6TAtH g#%Egb1 @j<Q2z^ `$t|O&z 改写||换新票据renewed bill
z'01V8e z 4qEC e'|IRhr 'm^]X3y* 即期汇票sight bill||bill on demand
lBzfBmEB nrV!<nNBk j8)rz Mc~L%5
…days after date||…days after date…日后付款
$1y8X K7r Wud-(19 *cP(3n3]R tx7B?/5D …months after date||…months after date…月后付款
]^53Qbrv l T#WM] VDFs.;:s <Rfx`mn 见票后…日付款…days after sight||…days sight
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