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。
Z&?4<-@6\p 会计报表statement of account
4Th?q{X _'Jjt9@S 4$, W\d i`f!) 1 往来帐目account current
QKEtV 8ZbXGQ UrciCOQf WJ-.?
现在往来帐||存款额current accout
LUxDP#~7 Q=%W- ._>03, " <uBRLe`) 销货帐account sales
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(? ts(u7CJd 共同计算帐项joint account
<sm"3qs"_ KF(y`(8f 8a@k6OZ \"RCJadK 未决帐项outstanding account
Jlb{1B$7 l]D$QT3 Wtw,YFT BI%~0Gj8 贷方帐项credit account||creditor account
|*w)]2Bl QjXJo$I6 8pA<1H% #>KiX84 借方帐项debit account||debtor account
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wAp 0+1!-Wo @",#'eC" 应付帐||应付未付帐account payable
0+qC_ISns 'OTZ&;7{ S'$m3,l(k UkD\ma 应收帐||应收未收帐account receivable
(x/:j*`K 6&'kN2 FXY>o>K%h Kv!:2br 新交易||新帐new account
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~)~v?>T 未决帐||老帐old account
f^hJA Z jyF*JQjK4 B%u[gNZ G na%|tUz| 现金帐cash account
u/|@iWK: ?5ZvvAi 3^&`E}r (||qFu9a 流水帐running account
5*A5Y E- EpR n,[ *XWu) >*o ;u(*&vRqr^ 暂记帐||未定帐suspense account
E=,b;S- Wk3-J&QbS F-o?tU E(6P%(yt8 过期帐||延滞帐overdue account||pastdue account
? .SiT5 rxMo7px@}I 3)CIqN CDtL.a\ 杂项帐户sundry account
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KHT!ik [S]q'c) 详细帐单||明细表detail account
3SbZD 9?hF<}1XH} eLh35tw _~CJitR3 呆帐bad account
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wLj: 会计项目title of account
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9f%d KK>jV }yrs6pQ QaEiP n~ 会计薄||帐薄account-book
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_nzq(m1@ ,%x2SyA 营业报告书||损益计算表account of budiness||business report
%nq<nfDT c8 .WN&]yr, Hr}"g@ < 借贷细帐||交验帐account rendered
h7K,q S 7z, $ !.V_?aYi8 YZOwr72VL 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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[ n2AoEbd 与…银行建立交易to keep account with
;}S_ PnwC@ nSSJl 6?US<<MQ -b+)Dp~$p 继续记帐to keep account
t'W6Fmwkx ph(LsPT- >a2[P" 1z2v[S&pk 与…有交易to have an account with
V#b*:E.cA B3[X{n$px $$4flfx BDPE.8s 作成会计帐||有往来帐项to make out an account with
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uN 清算||清理债务to make up an account
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GW 5"U5^6:T 清洁帐目||与…停止交易to close ones account with
Bw`? zd\* .uX(-8n ~ c; .y U$a)lcJd 结帐to close an account
CP"5E?dcK qa~ju\jm. oliVaavj t,XbF 清理未付款to ask an account||to demand an account
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A= p.4Sgeh# j/T@-7^0 c??m9=OX1 结清差额to balance the account with
32J/ g0/R\ H)*%e G~ VOATza` 清算to settle an account||to liquidate an account||to square an account
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T72Z<h|< 审查帐目||监查帐目to audit an account
&V&beq4)p 5>1c4u`x '{JMWNY T DPQ+Kg_ 检查帐目to examine an account
/-@F|,O)$n 5 8U[IGs( #z_.!E r`)'Kd 转入A的帐户to charge the amount to As account
DBvozTsF~ `N}'5{I yQu/({D t?weD{O 以计帐方式付款to pay on account
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~ 0H}O6kU >K%+h)%kI 代理某人||为某人on ones account||on account of one
6_9@s*=d> 5V0#_!QAN @Y9tkJIt 9a1R"%Z 为自己计算||独立帐目on ones own account
_a?x)3\v 6(A"5B=\ =7~;*Ts Je'%EJ 由某人收益并负风险on ones account and risk||for ones account and risk
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t}m 由某人负担for ones account||for account of one
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b#FW 按某人指示||列入某人帐户by order and for account of one
[NGq$5 R\6dvd #xq|/JWs CA/Lv{[2 列入5月份帐目for May account
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3;`A7, a63Ud<_a7 \/m-G:| 编入某中帐项下to pass to the account of||to place to the account of
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lx W{}M${6& @GQtyl;q 寄出清算书to send in an account||to send in render an account
AY9#{c>X gb^'u xCu\ jc)2 Nfl5tI$U: 支票薄cheque book
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@ 支票陈票人cheque drawer
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o`W$ 持票人cheque holder
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$4 P[ , c#fSt}J>C 不记名支票cheque to bearer||bearer cheque
H ;HFen| <+<,$jGC- #6 $WuIG dhr-tw 记名支票||认人支票cheque to order
:-+j,G9t 7"])Y xwijCFI* V67<Ky> 到期支票antedated cheque
3+vMi[YO ~2XiKY;W? OV7SLf S"Ag7i 未到期支票postdated cheque
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^QTkre kl5Y{![/&f ((fFe8Rn)q 保付支票certified cheque
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zj;KtgcE 未获兑现支票,退票returned cheque
W=!D[G R 4m_CPe @p9YHLxLjQ YD;"_yH 横线支票crossed cheque
+tv"j;z 9+frxD&pO ZX40-6#O E@)9'?q 普通横线general crossing
^ Mq8jw(2 xcXnd"YYE '&iAPc4= BbNl:` 特别横线special crossing
wgKM6? ia%U;M frbeCBP&) {&)E$M 空白支票blank cheque
D{iPsH6};5 24d{ol) 2NWQiSz }H9V$~}@- 失效支票,过期支票stale cheque
HVM(LHm=: T=T1?@2C PA${<wyBR_ @@+BPLl 普通支票open cheque
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g Jgzg[6 e\H1IR3 bqm%@*fZo 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
G\H |\i x@,B))WlGr NGuRyZp69& 95BRZ!ts 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Xwk_QFv3 aumM\rY 支票换现金||兑现to cash a cheque
,Zs*07!$f @DCw(.k* "5$2b>_UE PQ4)kVT 清理票款to clear a cheque
Z oQPvs7_ #~;:i r>7Dg~)V l=ZX9<3 保证兑现to certify a cheque
pq<2:F:Kl 6^hCW`jG Q`(.Blgm; oD7^9=# 填写支票数额to fill up a cheque
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`g)| 支票上划线to cross a cheque
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开发支票to make out a cheque
=F90SyzTy 5SwQ9# qZ DP- 5vqh09-FB 签发支票,开立支票to draw a cheque||to issue a cheque
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I#dR* v[=TPfX0 透支支票to overdraw a cheque
,L9ioYbp Y|N.R(sAs& (eF "[,z Tn(c%ytN 背书支票to endorse a cheque
nM6/c uUI@!)@2 W)m\q}]FYz J+=+0{} 请付票款||清付票款to pay a cheque||to honour a cheque
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Fd/.\s 支票退票to dishonour a cheque
tAH0o\1; 1JSKK.LuJV ok<!/"RX$ <B3$ODGJp 拒付支票to refuse a cheque
-@yu 9=DT ,)7y?*D} FW--|X]8 >.f'_2#Z& 拒付支票to stop payment of a cheque
8:)itYE |sklY0?l( ?_Y2'O p}O[A` 提示要求付款to present for payment
+LeM[XX /$?7L( [ _wenlkm %P tdFz$ 见票即付持票人payable to bearer
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F=l;; :~{x'`czJ |}^BF%8V: 支付指定人payable to order
"fX9bh^ ]\Q9j7}37+ Y; OqdO g6Nw].{ 已过期||无效out of date||stale
<m!(eLm+B Ed=]RR4R ~k[q:$T w,v~ 请给出票人R/D||refer to drawer
Xj(" &['cZ/bM dE0p>4F l&LrcM 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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g~ 文字与数字不一致words and figures differ
:Mq-4U.e P]b *hC 60r4%>d OD\F*Ry~ 支票
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0,-qZ 时间已过account closed
u#uT|a. (#`1[n+b`x <qpDAz4k g(Dr/D 更改处应加盖印章alterations require initials
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vq&u19iP 时间已过effects not cleared
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l|F ~gAp`Q 停止付款payment stopped
7@*l2edXm+ d5O_~xf& 2Yt+[T* V<%eWT)x7C 支票毁损cheque mutilated
t'pY~a9F jx7b$x] ]gHi5]\NC tUPdq 0%t[ 汇款||寄钱to remit||to send money
SlRQi: C%l+<wpXO 2GRdfX ySEhi_)9^ 寄票供取款||支票支付to send a cheque for payment
8r46Wr7Q i G%h- QSxR@hC yaD_c; 寄款人a remitter
<*4BT}r,^2 ;I^+u0ga |)vC^=N{+ `f~\d.*U 收款人a remittee
fd<a%nSD jLZ^EM- ~;#OQ[ L~PBD?l 国外汇票foreign Bill
1'G&PX wcI?. Z&VH7gi x #Um` 国内汇票inland Bill
-J<{NF %gb4(~E+N 7|/Ct;oO: x&kM /z?/ 跟单汇票documentary bill
]?#E5(V@x N#Y|MfLc CC8)yO bz1+AJG 空头汇票accommodation bill
Mt93YD-2+ Zr%,F[j? `pfZJ+ 2`?58& 原始汇票original bill
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d*-:X &O:IRR7p 改写||换新票据renewed bill
$k,wA8OZ- Q^H8gsv pp2,d`01[L oieJ7\h]m 即期汇票sight bill||bill on demand
z3bRV{{YqN {|E' Sz_{ #- pr) `7VuKp …days after date||…days after date…日后付款
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)#H&lH …months after date||…months after date…月后付款
WE*L=_zDS Wz%b,! djk?;^8 ,DZoE~ 见票后…日付款…days after sight||…days sight
=sYUzYm UK7pQt}9 DT Cwf hp$/O4fD 见票后…月付款…months after sight||…months sight
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=<Y KmYSYNr@, 同组票据set of bills
c&mLK1A6 1z6$>{FUR l:i&l?>_ g5OKhL0u 单张汇票sola of exchange||sole of exchange
GI[TD?s j TyR+#Wn ev'` K=n8 9*&c2jh 远期汇票usance bill||bill at usance
X9-WU\?UC ]VkM)< + 6${=N}3Kw GGQ%/i]: 长期汇票long bill
"PD^]m u{'|/g& 'xP&u<(F a7fFp9l! 短期汇票short bill
#B!HPlrv @7? O#WmL JqmxS*_P '-l.2IUyT 逾期汇票overdue bill
1o8C4?T& vmj'X>Q 3n!f'" T ;(3!#4`q(] 宽限日期days of grace
sOyL Img$D*BM kdP*{ cp)BPg 电汇telegraphic transfer (T.T)
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