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。
%CP:rAd`M. 会计报表statement of account
&m6x*i-5\f e/;chMCq OxraaN` @ 0RB.- 往来帐目account current
uII:Y{G i>C:C>~ |[VtYV _{ ![BQ;X 现在往来帐||存款额current accout
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ui: =U5lPsiv,3 销货帐account sales
XKU+'Tz #D$vH U8z$=Wo \SnW(,`o X 共同计算帐项joint account
SY["(vP%# WUAjb,eo |Wj)kr !| #O^H?3Q3 未决帐项outstanding account
$} l0Nh'Eu a2UER1Yp" JGf6*D"O 4r-jpVN~ 贷方帐项credit account||creditor account
u.0Z)j}N 7'j?GzaQ+ eg)=^b C;wN>HE 借方帐项debit account||debtor account
}f^r@3Cb3 WW@/q`h mT5d[lz 1[J&^@t[h6 应付帐||应付未付帐account payable
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%U z]Z>+| A2Rr*e )qD%5} t 应收帐||应收未收帐account receivable
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k$}XZ,Q 1@E<5rp o dI-=0v-| 新交易||新帐new account
s[h'W~ ;%]Q%7 Pp:(PoH "Z }'u2%\m 未决帐||老帐old account
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>} i5|A\Wv" O\XN/R3 TuBg 4\V 现金帐cash account
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nW 1`] Mmbb}(< it5].A& 9Z6] ];8E 流水帐running account
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ma]Ps 暂记帐||未定帐suspense account
`HgT5} /81Ux@,(e wz9V)_V* 4Me*QYD 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
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qeBfE {_ww1'|A a>.2Q<1 详细帐单||明细表detail account
;6L<Syl5 4kT| /bp * ?rw' r=s,Ath 呆帐bad account
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=~al8 会计项目title of account
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s 会计薄||帐薄account-book
G!8O*4+A ZJ 8~f 4.|]R8Mn (pH13qU5 营业报告书||损益计算表account of budiness||business report
MQD UJ^I$ ;q6:*H/ u#\=g: }v;@1[.B 借贷细帐||交验帐account rendered
dU3UCD+2y P_z3TK :v* _Ay <3LyNG. 明细帐account stated
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sn+i[ n9050&_S )T(xQ2&r4 与…银行开立一户头to open an account with
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} ` $s/N;E!t Gz+Bk5#{ 与…银行建立交易to keep account with
QSW03/_f UVUbxFq: +%7yJmMw WT;=K0W6& 继续记帐to keep account
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guhx3s }C}~)qaZv+ z/.x*A= 与…有交易to have an account with
pez[qs O9r3^y\>I w[uK3A v mSY;hJi 作成会计帐||有往来帐项to make out an account with
r'7;: I+!w9o2nZ ^IjKT ;? '`XB! 清算||清理债务to make up an account
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C{n!l R^1sbmwk 8ysU.5S 清洁帐目||与…停止交易to close ones account with
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= G':mc{{ dFjB &#Tl 结帐to close an account
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清理未付款to ask an account||to demand an account
7Wmk"gp `pn]jpW9 9b``l-rO 9jDV]!N4 结清差额to balance the account with
B0?E$8a Cl7IP<. U? [a@Hj{ Dq)V] Zx 清算to settle an account||to liquidate an account||to square an account
5,:>.LRA h1z[ElEeoP SuB;Nb7r` <K=:_ 审查帐目||监查帐目to audit an account
ZK[4 n5} _"&b%! W#P)v{K Ett%Y*D+J 检查帐目to examine an account
2o] V q SpdQ<] R(74Px,/ R3TdQ6j 转入A的帐户to charge the amount to As account
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`J|bGf# Y/2@PzA| 以计帐方式付款to pay on account
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XCE|D* b/:9^&z 代理某人||为某人on ones account||on account of one
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y1mlW "EQ`Q=8 p[4KN(PyK !X$e;V"HX 为自己计算||独立帐目on ones own account
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Jl; `Xc~'zG 由某人收益并负风险on ones account and risk||for ones account and risk
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d 7;:R\d6iL NTASrh sWX iY 由某人负担for ones account||for account of one
4:.yE|@h[ T?4MFx# %D< =6suW 5<wIJ5t 按某人指示||列入某人帐户by order and for account of one
}b)7gd= +)k%jIi! [G>8N5@* @;_xFL;{g 列入5月份帐目for May account
[#`)Bb&w z$ZG`v>0 es 8%JTi :V*c9,>ZO 编入某中帐项下to pass to the account of||to place to the account of
.|^L\L(! as=Z_a:0N N_(qMW 15U]/?jv8 寄出清算书to send in an account||to send in render an account
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.;&c<c| XZde}zUWn Yj)H!Cp.xD 支票薄cheque book
o *)>aw 141@$mMzE %$}aWzQxll :l~Wt7R 支票陈票人cheque drawer
;)].Dj9 L9ECF;) 2L Kpwz? 2XI%z4\)! 持票人cheque holder
=z`#n}v d|#sgGM<8 j;}!Yn ,j\1UAa 不记名支票cheque to bearer||bearer cheque
Kq&b1x $L%gQkz_ P7np
-I* Q{-T;T 记名支票||认人支票cheque to order
Qau\6p>^ -7{ qTe{ Xy/lsaVskX TK^9!3 到期支票antedated cheque
uflRW+-2 UP]X,H~stU F|9 :$Jpw! Iow45R~] 未到期支票postdated cheque
1~rZka[s |:)UNb?R"O Cn+'!?!d, $bSnbU< 保付支票certified cheque
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Cz+ >F7v'-*{ Zw6UH;5 ~Y;_vU 未获兑现支票,退票returned cheque
=, kH(rp2 QE8;Jk- %z1y3I|`[t a2Q_K2t 横线支票crossed cheque
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v C.su<B? U&x)Q 普通横线general crossing
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Sk2 特别横线special crossing
Z'/sZ3Q} 3pQ^vbQ" {jVEstP JSKAlw 空白支票blank cheque
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a -bJC+Yn s,~)5nL Owt|vceT 失效支票,过期支票stale cheque
#\DKU@|h .MUoNk! L`"B;a& d4(!9O.\ 普通支票open cheque
{[W [S@+ 3/d`s0O Dq$co1eT ~m0l_:SF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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\hku\ w]-,X` 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
)TH~Tq: 83~9Xb=!\ .LQvjK[N ??MF8uv 支票换现金||兑现to cash a cheque
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0k1yA 清理票款to clear a cheque
gJkvH[hDY Qx{[#[Da Lc0yLm *Y!c6eA 保证兑现to certify a cheque
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F'k 填写支票数额to fill up a cheque
YY? }/r 6X1_NbC moe5H ?:8wDV 支票上划线to cross a cheque
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%\uEV !Eof7LUE 开发支票to make out a cheque
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6#fG * $hCPmiI ab5uZ0@ 签发支票,开立支票to draw a cheque||to issue a cheque
\q |n0> @X\2K?c(v q/|WkV `m QqS?- 透支支票to overdraw a cheque
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, ^KK9T5H X*cf|g 背书支票to endorse a cheque
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8./)W&/ 请付票款||清付票款to pay a cheque||to honour a cheque
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2t lvyD#|P TYs#v/)I 支票退票to dishonour a cheque
qL \*rYe< 7+h*&f3> 8/4Gr8o o}iqLe\ 拒付支票to refuse a cheque
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F=v7[j wu2AhMGmw _z3Hl?qk= w|1Gb[ 拒付支票to stop payment of a cheque
4]\t6,Cz8 rI[Lg0S R+s_uwS .)wj{(>TJ 提示要求付款to present for payment
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Sl 见票即付持票人payable to bearer
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%8a^?; <N{pMz 支付指定人payable to order
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Yo l7]$Wc[ ; md{T' 已过期||无效out of date||stale
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+yI2s4Z *`Xx _ aLt{X)? 请给出票人R/D||refer to drawer
<0)ud)~u x}'4^Cv h;qy5KS 8G&+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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~u3 I0+wczW,^ o MkY#<Q} 文字与数字不一致words and figures differ
p''"E$B/( 1D p@n f~nt!$ V9u\;5oL 支票
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(/saq* 时间已过account closed
qlITQKGG Q4Fq=kTE wZ8 MhE A]Tcj^
# 更改处应加盖印章alterations require initials
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4:&qTY)H 时间已过effects not cleared
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81 U?mf^'RE ITIj=!F* C]yQ "b 停止付款payment stopped
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q64K?X b>=Wq Ldhk^/+ 支票毁损cheque mutilated
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9io {&=qM!2e bLEATT[ }"?nU4q;S 汇款||寄钱to remit||to send money
~,*YmB=Z D"XX920$~ =Y/fF \DU^idp# 寄票供取款||支票支付to send a cheque for payment
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#$ 4s~HfxY
T Ft;u\KT 寄款人a remitter
6Z&u 8HFXxpt[G /$9
:L + sywgb) 收款人a remittee
hkwa ""- Yi&-m} q)V1{B@ tpa^k 国外汇票foreign Bill
3g0u#t{ )nNCB=YF! 1<a@ p} ;EJPrDHTk 国内汇票inland Bill
w=D%D8 r2 ,9Z2cgXwJ n^AP"1l8?0 w3<"g&n| 跟单汇票documentary bill
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"^Y 空头汇票accommodation bill
VX;zZ`BJ L$lo~7<] ZD)0P=% V~
T`& 原始汇票original bill
9p2>`L qE0FgqRB 1Y=AT!"V U=F-]lD 改写||换新票据renewed bill
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