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。
DzE_p-
zs 会计报表statement of account
l\1_v7s :dj=kuUTbu l6k.`1.In W#lt_2!j 往来帐目account current
*d$r`.9j g,d'&r"JWt EK<ly"S. '"fZGz? 现在往来帐||存款额current accout
|!.VpN& oiNt'HQ2/ /[#5<; +a!uS0fIJi 销货帐account sales
!S5_+.U# }ec3qZ@ d2[R{eNX= $ J)2E g 共同计算帐项joint account
o1]Ze F Xhm)K3RA*T -Gmg&yQ9 "?#O*x 未决帐项outstanding account
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s 贷方帐项credit account||creditor account
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Kuy0Ci 借方帐项debit account||debtor account
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yT 应付帐||应付未付帐account payable
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/aX5G 应收帐||应收未收帐account receivable
zaMKwv}BR =Xh*w &n-)Alx 0>)F+QC 新交易||新帐new account
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jl4 c&;Xjy ]B>g~t5J 未决帐||老帐old account
v"J7VF2 /j:fc?yv Ch,%xs.)G x>m=n_ 现金帐cash account
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#^ u RPvo}!=1 J'#R9NO< jz"-E 流水帐running account
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gRTV<vM j#[%-nOT 暂记帐||未定帐suspense account
CWW|? _ !H8j/b iDrQ4> n+%tu"e 过期帐||延滞帐overdue account||pastdue account
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~d\+aV 6*tbil_G+ 杂项帐户sundry account
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& ^ 详细帐单||明细表detail account
c?XqSK`',Z qS}pv "pW@[2Dkx/ UgA
G2 呆帐bad account
C:$pAE( CyEEE2cV 3E]IEf ~zD*=h2C 会计项目title of account
kV:C=MLI Dh~Z8!* aT`. e QLum=YB 会计薄||帐薄account-book
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v'8 营业报告书||损益计算表account of budiness||business report
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[$P.ek< StWF66u34& Kt/Wd 借贷细帐||交验帐account rendered
k>mqKzT0$+ K}1eQS&$a F\(7B# *&sXC@^@^ 明细帐account stated
j+7ok 5J# ;)gNe:Q "Ir.1FN 2B=''W 与…银行开立一户头to open an account with
Eh*t;J=O ^tY$pPA ajMI7j^G /'g"Ys?3 与…银行建立交易to keep account with
&6}] v: )}i;OLw- X* Dt<i};v %V&I${z 继续记帐to keep account
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4 >W[#-jA_Z 与…有交易to have an account with
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J} maopr$r ZFsJeF'" ,)JSXo 作成会计帐||有往来帐项to make out an account with
A}cGag+sp fW'U7&O L4,Ke 3x{2Dh i 清算||清理债务to make up an account
"TgE@bC o)hQ]d 4;hgi[ :*wjC.Z 清洁帐目||与…停止交易to close ones account with
=P.m5e< x3>PM]r(V fsDwfwil* |,wp@)e6h 结帐to close an account
Xu8_ <% '9#O#I&J CL-mt5Kx#7 <_tkd3t#W 清理未付款to ask an account||to demand an account
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oIP<7gz $"/xi ` 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
}(r%'(.6 j5EZJ` jB17]OCN a3<.F&c+c 审查帐目||监查帐目to audit an account
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1px8af] /@<Pn&Rq Y70[Nz 检查帐目to examine an account
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lpo 转入A的帐户to charge the amount to As account
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) 3f2%+2Zjt, 以计帐方式付款to pay on account
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c<v D~~&e<v'1 代理某人||为某人on ones account||on account of one
\G?GX w(QU '4~ v>FsP$p4yE I6x 为自己计算||独立帐目on ones own account
p9;Oe,Il 9y(75Bn9 CfguL@tR. 5U&b")3IT! 由某人收益并负风险on ones account and risk||for ones account and risk
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:1q)l 8IY n9<L 由某人负担for ones account||for account of one
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z+K -aj w 按某人指示||列入某人帐户by order and for account of one
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}y6 gH U{vt9t Ak`7 f$z 8E:8iNbF 列入5月份帐目for May account
Zl69d4vG ^t&S?_DSZ CbmT aEaP lWr{v\L' 编入某中帐项下to pass to the account of||to place to the account of
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gOpi> &@tD/Jw3 }Ut*Y* 寄出清算书to send in an account||to send in render an account
CdCo+U5z{ 'OIOl 'c[[H3s!; v=kQ/h 支票薄cheque book
5OUGln5 xV&c)l>} {9kH<,PJ;! :DI``]Si\ 支票陈票人cheque drawer
C&\MDOjx +gZg7]!Z k8!|WqfP woCmpCN*I 持票人cheque holder
<L4.* Aofk< O!M j_::#?o!/ ~*OQRl6F 不记名支票cheque to bearer||bearer cheque
d5zv8?|X+ 3uSj5+@q6 : GVyY]qBU N/wU
P 记名支票||认人支票cheque to order
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到期支票antedated cheque
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X x$:>W3?T=^ $AGW8" 未到期支票postdated cheque
;WydXQ}Q^ EW$.,%b1 !*[Fw1-J v5 |XyN" 保付支票certified cheque
,8=`Y9# OVwcjhQ 1(S0hm[ov 7Cx*Ts $ 未获兑现支票,退票returned cheque
:%_*C09 YJBlF2uD <OX_6d *@ .[%^~q7 横线支票crossed cheque
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ffj ]]sy+$@~ 普通横线general crossing
EESGU( T0:%,o +JyD W%a:L &@g~o0 特别横线special crossing
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c@eQSy 空白支票blank cheque
Ijg//= , %8keGhl x9QUo*MT ,, 8hU7P 失效支票,过期支票stale cheque
N>zpxU { 2p^Jqp`$ @2yoy&IO fT]hpoJl 普通支票open cheque
m`;dFL7"E bD2):U*Fzo *5e"suS2 o\
TXWqt 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
hSl6X3W `_MRf[Z} vkR,Sn `, lnBP3D" 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Q +69[06F (+(YQ2 支票换现金||兑现to cash a cheque
b0(bL_, i%FpPni ;h f{B7 A$JL"~R 清理票款to clear a cheque
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MH0xD %%-?~rjI MvCB|N"qy 保证兑现to certify a cheque
R!+_mPb=Q* No\3kRB4bi Ii.0Bul pu"m(9 填写支票数额to fill up a cheque
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$ .!`y(N0hc 3D}rxI8N +A;AX.mr 支票上划线to cross a cheque
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I e{Y8m Xu vY"i^a`f 开发支票to make out a cheque
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rp mNQ~9OJ1 签发支票,开立支票to draw a cheque||to issue a cheque
#5%\~f WV8vDv1jt F97HFt6{ =C(((T. 透支支票to overdraw a cheque
NMvNw?] #dj,=^1_14 rw }wQP_' C"*8bVx]$n 背书支票to endorse a cheque
k .#I ;7 Dk^T_7{ SZVAf|]Yg &y+)xe:&S 请付票款||清付票款to pay a cheque||to honour a cheque
<*3#nA-O>i Hp(wR'(g& 7L4~yazmK Qn!KL0w 支票退票to dishonour a cheque
/J5)_>R: .At^b4#( th^&wp ]Vm:iF#5P 拒付支票to refuse a cheque
"nA~/t= {3qlx1w 4>NmJrh A|`mIma# 拒付支票to stop payment of a cheque
T( z/Jm3 nrM_ay hQ80R B ?3yrX_Qm{ 提示要求付款to present for payment
~vscATQ M\D25=( o^3X5})sv lcR1FbJ2' 见票即付持票人payable to bearer
d",VOhW7)S nc9sfH3 V'8Rz#Gc5 r!&}4lHYi 支付指定人payable to order
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&3 jAxrU 已过期||无效out of date||stale
uhvn1" oqa8v6yG' `&jG8lHa ]T; 请给出票人R/D||refer to drawer
PlRcrT"#w R*l3 zn> )W^$7Em Y<;KKD5P'j 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
jL0=a.; ?#lHQT hiw>Q7W ;$g?W" 文字与数字不一致words and figures differ
^ pNA_s!S -u^f;4|u NJmyp!8 34I;DUdcE 支票
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rCd*'Qg 时间已过account closed
F13vc~$Ky [e7nW9\l B)BR
y% nP+jkNn3 更改处应加盖印章alterations require initials
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*YP:- 时间已过effects not cleared
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">grDX 停止付款payment stopped
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dLp %(B6eiA kZ'wXtBYe `k-|G2 支票毁损cheque mutilated
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?nwg.&P N>IkK*v 汇款||寄钱to remit||to send money
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=R ({mlA`d] xTy)qN]P 寄票供取款||支票支付to send a cheque for payment
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49\B 寄款人a remitter
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<g VgO.in^q ?:3rVfO W#foVAi . 收款人a remittee
^qNZ!V4T y'_2|5!Qs x{3q'2 (^$SMuC 国外汇票foreign Bill
Mo] $AHdjQ[;6- }tbZ[:T{K KMXd
国内汇票inland Bill
FSb4RuD9 \J6&Z13Q $*C'{&2 Bkdt[qDn5P 跟单汇票documentary bill
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$|d 空头汇票accommodation bill
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