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。
4eWv). 会计报表statement of account
aEdA'> 1 b7jNkQ 4prJ!k x[mz`0 往来帐目account current
;PaU"z+Je~ -sJ1q^;f@ /KvJjt'8 l%}q&_ 现在往来帐||存款额current accout
g$]WKy(D s(py7{ ^K 0
s+X:*C~ UIDeMz 销货帐account sales
}$i"t8"s \me5"ZU ![Qi+xyc (:8a6=xQ 共同计算帐项joint account
_-BP?'lN e-*@R#x8+ U!uPf:p2 ~QSX 1w" 未决帐项outstanding account
* WV=X p Dtd~}-_Q UYxn?W.g U[MeK)* 贷方帐项credit account||creditor account
ZBDF>u@ L\UPM+tE j^=Eu r/ /4O))}TX 借方帐项debit account||debtor account
wU|@fm" ~~Bks{"BS D\G.p |9= (s&:D`e 应付帐||应付未付帐account payable
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$ T9R#.y, 4GP?t4][ T#Q7L~?zY 应收帐||应收未收帐account receivable
.;g kV-] XA<h,ONE? %SB4_ r*< >%;i@" 新交易||新帐new account
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`/V1 zc8^#D2y& 未决帐||老帐old account
k JmwR -&D=4,# .^*;hZ~4% 8!|vp7/ 现金帐cash account
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g +r'&6Me! 3N$@K"qM# ~588M
8~ 流水帐running account
*-PjcF}Y .KKecdd?= 7zCJ3p ^85Eveu 暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account
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+?{Cl Z@1kx3Wx$ UB5H8&Rf! 杂项帐户sundry account
!*Is0`` VIdKe&, o3`U;@ &u r<fcZ)jt| 详细帐单||明细表detail account
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ptf*^s 呆帐bad account
MrB#=3pT !DOyOTR&3 "\EX)u9ze J@:Q( 会计项目title of account
V3ht:>c9qs }P?e31@: [-*&ZYp *gH]R*Q[Rt 会计薄||帐薄account-book
:.ZWYze T+nID@"36 W9]z]6 uCr& ` 营业报告书||损益计算表account of budiness||business report
P9yMf~ >\[]z^J ;iuwIdo6c =_#b
.8K 借贷细帐||交验帐account rendered
iOg4(SPci >fWGiFmlk Ht;Rz*} fY9+m}$S$ 明细帐account stated
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:W, S fYjmG[4 86)2\uan 与…银行开立一户头to open an account with
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SdA7 ,e43m=KhK 与…银行建立交易to keep account with
3`yO&upk QUW`Yc L0"|4= r{v3XD/ 继续记帐to keep account
7*uN[g#p ]6B9\C.2-_ 3S3(Gl Q&:)D7m\)S 与…有交易to have an account with
FzX ;~CA kVQm|frUz aI&~aezmN D/Ki^E 作成会计帐||有往来帐项to make out an account with
ybiTWM AB/${RGf+ THhxj) Oq~{HJ{ 清算||清理债务to make up an account
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GKIzU^f 清洁帐目||与…停止交易to close ones account with
g7]S ru 6`Z+p K +vD&Z^ b5)^g+8)w 结帐to close an account
>`UqS`YQK e2c'Wab aInt[D( AVQcD`V3B 清理未付款to ask an account||to demand an account
HSNj Pg T3E Dst;sLr[, 6"G(Iq'2t3 结清差额to balance the account with
"qq$i35x DQY1oM)D! w3,KqF E~}H,*) 清算to settle an account||to liquidate an account||to square an account
$/"Ymm#"\Y P1[.[q/-e Db Qp(W0 W,[ RB 审查帐目||监查帐目to audit an account
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N kEq~M10 检查帐目to examine an account
h>!h|Ma L?nhm=D \2 DED e">&B]#} 转入A的帐户to charge the amount to As account
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y/S3ZJY 以计帐方式付款to pay on account
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t+FK 代理某人||为某人on ones account||on account of one
^Ak?2,xB#+ E'{:HX Q<6* UUQm QaO9-:]eN 为自己计算||独立帐目on ones own account
eg*a Vb OSO MFt DtBvfYO8)> VE]TT>< 由某人收益并负风险on ones account and risk||for ones account and risk
!q$VnqFk w%`S>+kX& } OIe! f`ibP6% 由某人负担for ones account||for account of one
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<j;f EFDmNud`Q UUz{Qm% Me z&@{ 按某人指示||列入某人帐户by order and for account of one
D6lzcf W[I[Xg& vW.f`J,\D' jjH2!R]^> 列入5月份帐目for May account
fPTLPcPP 0B1nk!F $'CS/U`E} "\Dqtr w 编入某中帐项下to pass to the account of||to place to the account of
1:<n(?5JI uG'S&8i_ J;XO1}9 ,k.") 寄出清算书to send in an account||to send in render an account
q<.k:v& S@pdCH, n #@YKNS[ &&$*MHJ 支票薄cheque book
nT:<_'! j8Q_s/n 6miXaAA8 n\Lsm 支票陈票人cheque drawer
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: 持票人cheque holder
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as j/oc+ M^ rg[#( 1h`F*:nva 不记名支票cheque to bearer||bearer cheque
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dc3YSg%; 0u"j^v *>aVU' Cs"ivET 记名支票||认人支票cheque to order
J s33S) '%e@7Cs OPUrz ?p2C {pXX%> 到期支票antedated cheque
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N qldm"Ul !j #8zN MsIaMW _ 未到期支票postdated cheque
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KZ> {LKW%G7 保付支票certified cheque
9;*B*S~znW mV}8s]29 '%|Um3);0p +Y+fM 未获兑现支票,退票returned cheque
YJwI@E(l$ 9^sz,auB eGKvzu DcRoW 横线支票crossed cheque
oKkDG|IE @~=d4Wj6 x^`P[> V@G|2ZI 普通横线general crossing
{J)gS rx#GrV*y R-iWbLD Ea" -n9 特别横线special crossing
IWddJb~hu hE\gXb k'"R;^~xg c.-dwz 空白支票blank cheque
1,P2}mYv W`#E[g?] -idbR[1{? ~}D"8[ABj 失效支票,过期支票stale cheque
A)SnPbI-p +4IaX1. /_(l:q^ r;waT@&C 普通支票open cheque
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SJ XGnC8Be{4 5}9rpN{y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|n s9ziTDI DoeE=X*`k T-oUcuQB ZD?LsD 3 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
R6o07.] oB!-JX9 ll"6KI'X GXTjK! 支票换现金||兑现to cash a cheque
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<HW2W"Go\ 清理票款to clear a cheque
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(( 保证兑现to certify a cheque
i~DLo3 ,{RWs^W2 `GooSX !1+!;R@&H> 填写支票数额to fill up a cheque
:WSszak SzjylUYV 8\`otJY ~X) 1!Sr 支票上划线to cross a cheque
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开发支票to make out a cheque
Y-"7R>^I N?s5h? u9}LvQh_6, VsRdZ4 签发支票,开立支票to draw a cheque||to issue a cheque
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(Vy`u)gG 透支支票to overdraw a cheque
_7-P8"m &,=t2_n +d8?=LX AcY! 背书支票to endorse a cheque
XV<{tqa -hO[^^i9 <:0d%YB) 3)~z~p7 请付票款||清付票款to pay a cheque||to honour a cheque
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(> EDGAaN*Q }z wHUf9q1 支票退票to dishonour a cheque
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a 拒付支票to refuse a cheque
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( |Xc_nC G2_l}q~ 拒付支票to stop payment of a cheque
@I0[B<,:G h<f]hJ`ep F,$ypGr ~]lVixr9 提示要求付款to present for payment
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BDUl3T `n`aA)|< 见票即付持票人payable to bearer
A/U, | F$&{@hd JNgl Ft$tL; 支付指定人payable to order
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d yBwCFn.uP- 已过期||无效out of date||stale
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Emb 6`hHx=L ;K<W<v5m0N 1W2hd!J7C 请给出票人R/D||refer to drawer
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@(AE( TYh_uox6 :f58JLX p4'Qki8Hd 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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C@] 文字与数字不一致words and figures differ
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N Oe*+pReSD 支票
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V:8ph`1 时间已过account closed
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'v7 <[mvfw 更改处应加盖印章alterations require initials
9&uWj'%ia !@[@xdV ROB/#Td 89{@ 2TXR a\m@I_r.N
2m/=0sb\{ 时间已过effects not cleared
`CXAE0Fx ,5L[M&5 r6*~WM|Sq7 ?YO$NYwE 停止付款payment stopped
D.\s mk 4 06.6jmv 3bp'UEF^k z rV 支票毁损cheque mutilated
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j m 汇款||寄钱to remit||to send money
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h% 寄票供取款||支票支付to send a cheque for payment
BiUOjQC# >=_Z\ wA )Ekp <2B:0 okO^/" 寄款人a remitter
$m;rOKVU do:3aP'S, G=lket6 noBGP/Av=: 收款人a remittee
`E),G;I }I\hOL )"IBw0] K9X0/ 国外汇票foreign Bill
[o=v"s't) c?NXX& Gn*vVZ@`x |lijnfp 国内汇票inland Bill
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X 9cu0$P`}5 }!-K )j . [CU]fU{$ 跟单汇票documentary bill
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/A] :{d?B$ od7 [h5r q>T7};5m2 空头汇票accommodation bill
xYJ|G=h&A I3A@0'Vm;L DJv;ed%x 6Y|jK<n?H 原始汇票original bill
Qifjv0&;u J0e~s ,rB"ag ! tnbtfG;z# 改写||换新票据renewed bill
V(%L}0[] S[bFS7[ _z<y ]?q 94umk*ib 即期汇票sight bill||bill on demand
j7vp@l6`L ]8|cVGMa 0{/P1 l;I)$=={= …days after date||…days after date…日后付款
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