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。
bNqjjg 会计报表statement of account
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4 往来帐目account current
md<%Z4+ Chjth" w{0UA6 + {dA#r>z\1 现在往来帐||存款额current accout
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/9 销货帐account sales
W$,c]/u| #w#B' lT*Hj. YncY_Hu 共同计算帐项joint account
65MR(+3 e`Yx]3;u( 1MOQ/N2BR /\2 s%b* 未决帐项outstanding account
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f%` ]F-{)j 贷方帐项credit account||creditor account
3EAu#c@q" ^f>+5G T#T!a0 QarA.Ne~ 借方帐项debit account||debtor account
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WW|.#L DUa`8cE} 应付帐||应付未付帐account payable
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j"q U2!9Tl9". 应收帐||应收未收帐account receivable
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> ~g)gXPjke I lvjS^j g3j@o/Y 新交易||新帐new account
^cd+W? ;Cm%<vW4! entO"~*EX NO"=\Zn6 未决帐||老帐old account
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><5tnBP|+L "<NQ2Vr]5 现金帐cash account
=3Y?U*d }7k+tJ< lY0^Z P)ZGNtO9fG 流水帐running account
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暂记帐||未定帐suspense account
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r$(lf We_/:= z`5d,M 过期帐||延滞帐overdue account||pastdue account
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Q]A;VNx 杂项帐户sundry account
g.zJ[- UC3?XoT\ Whod_Uk /c8F]fkZ= 详细帐单||明细表detail account
0k0y'1SL -#|J wSBDJvI 8ZE{GX.m2c 呆帐bad account
rhsSV3iM ZFY t[: fXEF]C N)WAzH 会计项目title of account
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``XV 会计薄||帐薄account-book
a$l |ffM6W1: U8PSJ0ny oyiEOC 营业报告书||损益计算表account of budiness||business report
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+<&;( lrPiaSO`I 5\A[ra cF7I 借贷细帐||交验帐account rendered
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>]M 明细帐account stated
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.;8T* %+ynrg- 与…银行开立一户头to open an account with
9s8B>(L $WI=a-;_e J*vy-[w mx y> 与…银行建立交易to keep account with
VPx"l5\ Po#;SG#Ee \cP\I5IW:s ]L@VpHEj 继续记帐to keep account
&9g4/c-?$ Z?kLAhy! 3Sv<Viuo eQbDs_ 与…有交易to have an account with
@kw#\%Uz Iww.Nd2 {7LO|E}7 eZ#nZB 作成会计帐||有往来帐项to make out an account with
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C&8tl 清算||清理债务to make up an account
fgVeB;k| S-&[Tp+N /ldE (!^n 0wU8PZ Nj 清洁帐目||与…停止交易to close ones account with
sDL@e33Yb "E =\Vz Bvj-LT=) g!;k$`@{E' 结帐to close an account
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c#] `OO=^.-u 清理未付款to ask an account||to demand an account
]:m>pI*z. xs_l+/cZ ;O5p>o %T4htZa 结清差额to balance the account with
0vbiq q] eSDRW #-?pY"N, ,y@`wq>O 清算to settle an account||to liquidate an account||to square an account
!g{9]"Z1T `KBgVhS> SV*h9LL ij i<+oul 审查帐目||监查帐目to audit an account
HQlhT oace!si iLiEh2%P s\A"B#9r 检查帐目to examine an account
b<o Uy }GX[N\$N -S5M>W.Qb{ eq+t% 转入A的帐户to charge the amount to As account
:a3 +f5 ,b!!h]t 'wB6- oxT..=- 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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).V&": c^0YuBps[ ns`|G;1vv Ln/6]CMl 为自己计算||独立帐目on ones own account
U%oh?g ?0k(wiF [C 1o9c! m:|jv|f 由某人收益并负风险on ones account and risk||for ones account and risk
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+ 由某人负担for ones account||for account of one
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w}Eo 按某人指示||列入某人帐户by order and for account of one
0?kaXD *K#7,*Oz t<S]YA~N' >'IFr9&3 列入5月份帐目for May account
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oCoFj nd)Z0%xo ($a ?zJr 编入某中帐项下to pass to the account of||to place to the account of
Pp-\#WJ E#3KWp#M 0].x8{~o ~P&Brn"=Rs 寄出清算书to send in an account||to send in render an account
5)X;q- a#H2H`% 01v7_*'R K"~Tk`[0Q 支票薄cheque book
+-_71rJc. m# #( uSh =@%;6`AVcp N[e QT 支票陈票人cheque drawer
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U[a b 持票人cheque holder
CNwYQe-i 4dy2m! K:PzR,nn aq-`Bar 不记名支票cheque to bearer||bearer cheque
hjCFN1 #Sa %7tQam 8#% Sq=/+M ]3.Un,F 记名支票||认人支票cheque to order
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1 $Pa7B]A,Ae LxqK@Q<B 到期支票antedated cheque
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K> T ^qNh)?V?]I u{%gB&nC 未到期支票postdated cheque
|ocIp/$ e">$[IhXtV CPRv"T;? +uR|0Jo8X 保付支票certified cheque
En@] xvE <^:e)W c&zZsJ"~ 7%rSo^t,L 未获兑现支票,退票returned cheque
f.f5f%lO~ jO'+r'2B9 iUuG}rqj npcB+6 横线支票crossed cheque
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ZLr ">b~k;M? {0(:7IY, ~50b$];y 普通横线general crossing
At5:X*vD rE?(_LI Y-(),k_Q: wg6![Uh 特别横线special crossing
tPO\ e] ?3:OPP`s r,p6J7/lfS AF{k^^|H 空白支票blank cheque
`Pj7O/!)#! S@suPkQ<> JyPsRpi\ )k5lA=(Yr+ 失效支票,过期支票stale cheque
jRz2l`~7# [BS3y`c g*UI~rp A`4Di8'Me 普通支票open cheque
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gl U\S%Jq* 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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C 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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| #8;|_RU .%+`e 支票换现金||兑现to cash a cheque
5qco4@8 NLDmZra p},6W,f T:0X-U 清理票款to clear a cheque
}Gpw2 x&3!z[m@@ db"FC3/H RMB?H)p+ 保证兑现to certify a cheque
~CRr)(M bAeN>~WvY 8F0+\40 0pYz8OB 填写支票数额to fill up a cheque
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P,RCbPC4 *BVkviqxz 支票上划线to cross a cheque
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W|=?- HzB&+c?Z 开发支票to make out a cheque
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)4$6 CAY^ `K! 签发支票,开立支票to draw a cheque||to issue a cheque
]sO}) );$Uf!v4 oaI7j=Gp j' -akXo< 透支支票to overdraw a cheque
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PB %6c= zdn e2 背书支票to endorse a cheque
b@N|sXt&C u*[,W-R& A<iF37. Ig1cf9 : 请付票款||清付票款to pay a cheque||to honour a cheque
U;Hu:q* 4UoUuKzt r6]r+!63" )8&Q.? T 支票退票to dishonour a cheque
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PfD 1oo'\ AEK * w4 拒付支票to refuse a cheque
.CI]8O"3y tjOfekU ksY^w+>(! q=bJ9iJsq 拒付支票to stop payment of a cheque
133lIX+(k :RHNV a#! Vi93 ".v9#| 提示要求付款to present for payment
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W 见票即付持票人payable to bearer
*ok89ad 3Q[]lFJ}F X =S;8=N 6luCi$bL 支付指定人payable to order
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x#.@ 已过期||无效out of date||stale
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]u| 请给出票人R/D||refer to drawer
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ceVej' RNoS7[& AyNl,Xyc4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
h'UWf"d 3`#sXt9C \R&`bAd k g_>)Q 文字与数字不一致words and figures differ
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}@Gp ,Q(n(m' ]lQhIf6)k K"Nq_Ddwd 支票
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0g]ABzTn 时间已过account closed
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M P0ww$( 时间已过effects not cleared
_sZ/tU@_-K BT d$n!'$n *PL+)2ob aH"tSgi 停止付款payment stopped
Vl^jTX5N $6fHY\i#R axU!o /m> ^N Et{]x 支票毁损cheque mutilated
zRvYN h]@Xucc HaB=nLAT =5dv38 汇款||寄钱to remit||to send money
;1{S"UY woR((K] #G oH6(Lq'q 8qS)j1.! 寄票供取款||支票支付to send a cheque for payment
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/G Bu!Gy8\ n)`*{uv$ _?q\tyf3 寄款人a remitter
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#Vj# *%Gy-5hM 1`aFL5[0$ 收款人a remittee
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K=[&k f_raICO{R oVC~RKA* 国外汇票foreign Bill
[>"qOFCr#: vNE91 NTAPx=!1* kP8Ypw& 国内汇票inland Bill
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d4[&+ Pq7YJ"Z?: !7%L%~z^ qY14LdC}~ 跟单汇票documentary bill
hCr7%` [gv2fqpP #XJYkaL /-BplU*"9 空头汇票accommodation bill
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)B g 原始汇票original bill
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H 3QV|@5L`[ AFMAgf{bD 改写||换新票据renewed bill
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d>vGx 即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款
<'GI<Hc /1MO]u\ JN3Oe5yB2@ fep#Kb%"e …months after date||…months after date…月后付款
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#7 n$b/@hp$z }GGFJ" 见票后…日付款…days after sight||…days sight
O 6A:0yM4 ?J<4IvL/ YToRG7X# u.!Pda 见票后…月付款…months after sight||…months sight
]Ff&zBJ {SROg;vA TSuHY0.cp C@Wm+E~;8 同组票据set of bills
{W0]0_mI( ,GR(y^S !vett4C* K vQIoj31 单张汇票sola of exchange||sole of exchange
Z,u:g c+* >#0yd7BST 4H1s"mP< i[jAAr$ 远期汇票usance bill||bill at usance
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%A W KgKV(q= DQ'+,bxk=9 长期汇票long bill
?,s{M^sj^ /{qr~7k,oQ YQYN.\ 2@^8{ 短期汇票short bill
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+ =2`s Uw} dmE-WS 逾期汇票overdue bill
0n3O;=[aV M(/%w"R KN+*_L- {d7KJmN 宽限日期days of grace
d~[>%& n}?kQOg0/ |4-Ey! P OjZ+gl} 电汇telegraphic transfer (T.T)
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