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。
v$]B;;[A 会计报表statement of account
R(wUu#n$ oPKLr31zt ?8-Am[xH z5jw\jBD 往来帐目account current
OS z71;j (.4lsKN< h$02#(RHJ ~&<#H+O 现在往来帐||存款额current accout
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b Zonjk%tC nJ;^Sz17Q 4qid+ [B 销货帐account sales
sy"}25s gA2Wo+\^bq ["3dr@T9Z 36=aahXd\ 共同计算帐项joint account
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C bIU.C|h@ 未决帐项outstanding account
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# 贷方帐项credit account||creditor account
dbby.% ~+Gh{,f 1&dtq,|N n\ "6ol}>E 借方帐项debit account||debtor account
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_ hN3FH#YO al2lC#Sy 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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.f QEr<(wM-y 'I$FOH 新交易||新帐new account
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k mUg :<.^ t%}<S~" -#ZLu. 未决帐||老帐old account
E{\CE1* 'n'>+W: '[#y| z.8/[) 现金帐cash account
\bARp z?a OFtaOjsyUa GAj%o]}u D;R~!3f./b 流水帐running account
b?}mQ! NH/A`Wm c>LP}PGk =dGp&9K,fw 暂记帐||未定帐suspense account
So1TH% l 2Sar1~1 d"FB+$ kSz+UMC-7: 过期帐||延滞帐overdue account||pastdue account
Hhknjx 1$0Kvvg[ ,j_js8r YmC}q20; 杂项帐户sundry account
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T 详细帐单||明细表detail account
&Gt{9# Qf~>5(,h n[jXqFm!` lx+;<la 呆帐bad account
(l99a&]t a&%aads _pTcSp3 Jw]!x1rF~ 会计项目title of account
!,`'VQw$ T1d@=&0" JK!(\Ae. _WZx].|A= 会计薄||帐薄account-book
X~r9yl> 6BV 6<PHJ pbx*Y`v 6$b=Tr=0 营业报告书||损益计算表account of budiness||business report
TanWCt4r B=cA$620 TQ(q[:> bL7Gkbs&| 借贷细帐||交验帐account rendered
AY52j |?88EG@05 76w[X=Fv =p;cJ%#2]' 明细帐account stated
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F;/ 与…银行开立一户头to open an account with
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YT{6 +^BThrB ^Gd1T 与…银行建立交易to keep account with
Ir JSU_ S>dHBR#AD X;!*D g@'XmT="_ 继续记帐to keep account
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9" p6j-8ggL ?6_]^:s 与…有交易to have an account with
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?"^`/ }n&nuaj 作成会计帐||有往来帐项to make out an account with
2Z{?3mAb; `<tRfl}qs v\w*VCjoV "_UnN}Uk 清算||清理债务to make up an account
}5fd:B m; }[eUAGhDU &0T.o,&y ;!HQ!#B 清洁帐目||与…停止交易to close ones account with
(A?>U_@ t`6]eRR (3N/DY1/ 5mAb9F8@ 结帐to close an account
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2N3iH 9Buss+K?/h ?eTZ>o.p/ 清理未付款to ask an account||to demand an account
@]Vcl"t 807+|Ol[ yq.@-]ytZ .M:&Aj)x16 结清差额to balance the account with
: ?f+* ;jgf,fbM h>V6}(~;. 4]1/{</B| 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
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aNO) YAXd FtJaX])b 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
tzN9d~JZ H^Pq[3NQ 5%D`y| uyEk1)HC 以计帐方式付款to pay on account
X#T|.mCdC &</)k|.A6\ 1a9' *[ d %}?%VH 代理某人||为某人on ones account||on account of one
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R"Y^]P= "#Z e3Uy\ 为自己计算||独立帐目on ones own account
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eec\V 由某人收益并负风险on ones account and risk||for ones account and risk
k|x mZA* tV4yBe<`` mqeW,89 '[6]W)f 由某人负担for ones account||for account of one
Sy?^+JdM/ e|C2/U- )T '?"guh` V@+sNM 按某人指示||列入某人帐户by order and for account of one
oBmv^=cH >#dLT~[\a )[Rwc#PA; +Q"s!\5 列入5月份帐目for May account
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^XyC[ G@[ 编入某中帐项下to pass to the account of||to place to the account of
[W$x5|Z}Q DaH4 Br.2 L7- JK3/E ,h5 FX^ 寄出清算书to send in an account||to send in render an account
E>@]"O)=M, '3^_:E5y -DGuaUU mr[ 1F]G 支票薄cheque book
/ !h<+ fC"?r6d CWZv/>,% e8SAjl"} 支票陈票人cheque drawer
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w)go79 k FRVW+ 持票人cheque holder
hRKJKQ@7 6I~M8Lo; 0XE6Hw uj}%S_9 不记名支票cheque to bearer||bearer cheque
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0:Eg 1- EP4?+"Z 记名支票||认人支票cheque to order
REc90v2" fZs}u<3Q) NxH%%>o> r"L:Mu 到期支票antedated cheque
|p/[sD+M Ye^#]%m O?#<kmd/) "@+Z1k-8U 未到期支票postdated cheque
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G |v>W 保付支票certified cheque
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`f?8vS W)2k>cS laCVj6Rk 未获兑现支票,退票returned cheque
_B&;z $ tR=1.M96Y oj6=. 6[Mu3.T 横线支票crossed cheque
u~t% GIg UZJs!#P mg3YKHNG 9D5v0Qi 普通横线general crossing
9$sx+=( NmNj0& {- &wV LK|rLoia: 特别横线special crossing
BC%V<6JBu( Y,KSr|vG KWVl7Kw#e \!)1n[N 空白支票blank cheque
(^|vN; KjV1->r# Y4Jaw2b CTB
qX 失效支票,过期支票stale cheque
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y0:d ;|vn;s/ r*Z p-} 普通支票open cheque
Cj)*JZVG ~Ctq meD?<g4n~" n~yhX%=_Du 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
gr>>]C$ @vi;P ^1! p ^I#9(PT DoEN`K\U 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Qv;^nj{\qV dr=h;[Q' 支票换现金||兑现to cash a cheque
CVgVyy^ dJ,,yA* KFHcHz |/RZGC4 清理票款to clear a cheque
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5 ;0 9~#Wop )O6_9f_ 保证兑现to certify a cheque
L8 $+%Gvo g/z7_Aq/ w"FBJULzn9 u`Zj~t 填写支票数额to fill up a cheque
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]dQ$r 支票上划线to cross a cheque
\yo)oIi[p >~* w R` >z>!) 5uvFCY./c 开发支票to make out a cheque
$mDlS vt2A/9_Z% g5hMZPOmP /HM0p 签发支票,开立支票to draw a cheque||to issue a cheque
"D/\&1.& y[~w2a&+ \QMRuR. kiR+ Dsl 透支支票to overdraw a cheque
A:Kit_A {$qLMx'; j?oh~7Ki $r/tVu2!W 背书支票to endorse a cheque
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?{ *gL-v]V 请付票款||清付票款to pay a cheque||to honour a cheque
fpPHw)dTd J4^aD;j !I[|\ 4j U=\!`_f': 支票退票to dishonour a cheque
M@78.lPS LRmH@-qP Jhr3[A \6c8Lqa 拒付支票to refuse a cheque
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LA`v_ 拒付支票to stop payment of a cheque
/4#A|;d_ HD{2nZT `\#J&N <aGfQg|554 提示要求付款to present for payment
-}Q^A_xK 4ROuy+Ms' -jQMh U8R*i7 见票即付持票人payable to bearer
gOKF%Ej31T `\5u/i'Ca! t7qY!S ( 4n,>EA85 支付指定人payable to order
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*B1%- w{5v*SHl}` 已过期||无效out of date||stale
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72T5. M7g6m Tg|/UUn kB $?A8Olu 请给出票人R/D||refer to drawer
UbSAyf )r.4`5Rc wj#A#[e LP-_i}Kq 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
/#xx,?~xx0 55#s/`gd)^ ?0k4l8R IIIP<nyc 文字与数字不一致words and figures differ
t}q\. ;@l5kdZx` !,zRg5Wp4 ;ro%Wjg`} 支票
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bRak 时间已过account closed
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l 更改处应加盖印章alterations require initials
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1NQstmd{ 时间已过effects not cleared
~|5B S@[B?sNj N497"H</ o1?bqVF;6 停止付款payment stopped
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M3J% >4&s7][Q| l11+sqg 支票毁损cheque mutilated
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6_ 汇款||寄钱to remit||to send money
k2Y * PG*:3![2 (&^k''f YR/%0^M'0 寄票供取款||支票支付to send a cheque for payment
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I("lGY 寄款人a remitter
$2'Q'Mx[gd i^2-PKPg{ R-lpsvDDL2 Wd<|DmSy 收款人a remittee
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f* .&2Nm&y$K Hu-Y[~9^L: m(o^9R_=^9 国外汇票foreign Bill
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L$Yg*]\ 2=V~n)'a K 0Gm ?( 国内汇票inland Bill
49d02AU% \~~y1.,U. %Z]c[V. gof'NT\c 跟单汇票documentary bill
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1]9{$ 8k|&&3_[? o`+$h:zm@ 空头汇票accommodation bill
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v^M |Ta-D++]' w+W!dM 原始汇票original bill
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j v_L2>Pa. 改写||换新票据renewed bill
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