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。
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P( 会计报表statement of account
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1rQW' 往来帐目account current
M;$LB@h Ug1[pONk iYE7BUH= Wi5rXZS 现在往来帐||存款额current accout
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Sa p`CVq `k 销货帐account sales
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B(x>w 共同计算帐项joint account
f]*_]J/ @ a$HJ: _Cd_i[K[ Naqz":%. 未决帐项outstanding account
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*GMs>"C MUeS8:q-N 贷方帐项credit account||creditor account
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~.0PnHf |fd}B5!c sA}X ha 借方帐项debit account||debtor account
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$D6+ Bp.z6x4 Y unY'xY 应付帐||应付未付帐account payable
eT4+O5t qOi3`6LCV .AzGPcJY ! 54(K6a[ 应收帐||应收未收帐account receivable
=q4QBAW }_A#O|dxO SjZ?keKZ LM~,`#3Ru 新交易||新帐new account
y9>? [8b,}i 1 POouO/r$ sY#iGEf 未决帐||老帐old account
j$f `:A lZq`,E_L FQ72VY yQ3*~d~U|L 现金帐cash account
.).*6{_ /JOEnQ5X\! BUozpqN} 6kc/ 流水帐running account
d:x=g i! B 3Yj BWz7m9T ,iUYsY 暂记帐||未定帐suspense account
dE_I=v 9kkYD 09RJc3XE9 d_5wMK6O6 过期帐||延滞帐overdue account||pastdue account
Hsoe?kUHF OSvv\3= A^a9,T &;)6G1X1 杂项帐户sundry account
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abvA*| tVf 1]3(_> 'yWv @) 详细帐单||明细表detail account
tvC7LL NP< 4eOQP cE*Gd^ ?2g\y@ 呆帐bad account
`_+j+ aXSTA,% p:,(r{*? x{B%TM-Ey 会计项目title of account
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65 8-HMKD#V 会计薄||帐薄account-book
XOM@Pi#z Cu%|}xq LZ@4,Uj U[S#axak 营业报告书||损益计算表account of budiness||business report
O1nfz> L` ,UdTUw~F IEB|Y Ef;OrE"" 借贷细帐||交验帐account rendered
|7jUf$Q\p Dl3Df u8 | Wrf|%p LWb5C{ 明细帐account stated
07T"alXf:A hr8v O"tZN pvJsSX /&>6#3df- 与…银行开立一户头to open an account with
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5_u=T lW,rzJ1 ?PIOuN= 与…银行建立交易to keep account with
%} _{_Z J`ia6fy.I e1dT~l [Hn4&PET 继续记帐to keep account
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FuNc#n> 与…有交易to have an account with
nQc]f* VP$ `.y ^/wvHu[# b7It8 作成会计帐||有往来帐项to make out an account with
bBkF,`/f$ Q0f7gY1-% ta*B#2D> Qa nE] 清算||清理债务to make up an account
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a;Q6S blcd]7nK j*m7&wOE 清洁帐目||与…停止交易to close ones account with
K .cMuh 7m6@]S6 nf5Ld"|%9 [N}:Di,S 结帐to close an account
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F" Si#b"ls' 清理未付款to ask an account||to demand an account
vMsb@@O\ \ /jQW4eW0 MfhJb_q` DFKU?#R 结清差额to balance the account with
(yv&&Jc he0KzwBF 8[SiIuIV }g:y!pk 清算to settle an account||to liquidate an account||to square an account
|->{NUZ{ 4tTK5`7N LB_ylfg ve2GRTO^aC 审查帐目||监查帐目to audit an account
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;L MP\$_;&xB 检查帐目to examine an account
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yY 转入A的帐户to charge the amount to As account
C`c;I7 L+7j4:$B8 9WsPBzi"T Qi',[Xmf 以计帐方式付款to pay on account
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i?2sa N.OC _H& 代理某人||为某人on ones account||on account of one
=.,]} $Scb8< sw{,l"]< PDaHY 为自己计算||独立帐目on ones own account
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u*> U7d%*g N"MuAUB:K 由某人收益并负风险on ones account and risk||for ones account and risk
4:-h\% &K5wCNX1 jy`jxOoG~Z @e# eAJhU 由某人负担for ones account||for account of one
W8j)2nKD "h'0&ZP~_ 7q*L-Xe]k YHN@?}T() 按某人指示||列入某人帐户by order and for account of one
Q.Hy"~ SovK|b& R4G$!6Ld K2,oP )0.Y 列入5月份帐目for May account
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ri&B%AAc 编入某中帐项下to pass to the account of||to place to the account of
1UX"iOx( Z.+-MN WV WmTSxneo yC ZV:R; 寄出清算书to send in an account||to send in render an account
xoI;s}*E 6r/NdI 4*W ??(=j ,:UoE 支票薄cheque book
MVU5+wX [=079UN-X =vLeOX k L2(M6m 支票陈票人cheque drawer
8qL*Nf `#B|l+baq iLw O4i 2C^/;z 持票人cheque holder
GFasGHAw ;rWgt!l hXdc5 ?i? ko\VDyt, 不记名支票cheque to bearer||bearer cheque
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^Ts|/+}'i 记名支票||认人支票cheque to order
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kx8\]' I*_@WoI* 8B;wn<O 到期支票antedated cheque
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f 未到期支票postdated cheque
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{pMbkAQ@ 保付支票certified cheque
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2+ 9,\b$?9 f<WP<!N% 3jQy"9f 未获兑现支票,退票returned cheque
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\OZ^P8 89T xd9X '"&M4.J{ 横线支票crossed cheque
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6X ||3%REliC 普通横线general crossing
)8]O|Z-CU i356m9j {]1o($.u _<pSCR0 特别横线special crossing
Qa@b-v'by >+y[HTf- p>Dv&fX N>##}i 空白支票blank cheque
ZGgKCCt Z18T<e vw VeHjR .lnyn|MVb 失效支票,过期支票stale cheque
u;p.:{' ^=:e9i3u ;sd[Q01 tE3#Uq 普通支票open cheque
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\@f ,:POo^!/fT +bpUb0.W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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V :) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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$ EH{m~x[Ei 支票换现金||兑现to cash a cheque
BSt^QH-' ^o&3 +s}M &?N1-?BjM R-8>, 清理票款to clear a cheque
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kI7c22OJ 保证兑现to certify a cheque
" B`k `{w.OK 52Sq;X +KV?W+g)` 填写支票数额to fill up a cheque
dr3j<D-Q ILi{5L /+^7lQo\] eC`} oEz 支票上划线to cross a cheque
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r+8 fz/Ee1T\ 开发支票to make out a cheque
C\"nlNKw 4 mj\wBp y!_*CYZ~m .\Gl)W 签发支票,开立支票to draw a cheque||to issue a cheque
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t&scvXh 透支支票to overdraw a cheque
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Y9V%eFY5E 背书支票to endorse a cheque
K"Vo'9R[_ ]b5E_/P r~f*aD QuFzj`( 请付票款||清付票款to pay a cheque||to honour a cheque
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F)fCj^zL FPAy.cljJ rl:6N*kK 支票退票to dishonour a cheque
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@r|o:I J)R2O{ z LPuc&8lGWf 拒付支票to refuse a cheque
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J5 Ktt :+?eF^5 >~%!#,C(|U ~>2DA$Ec 拒付支票to stop payment of a cheque
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0JH*I _6U=7<f r.-U=ql 提示要求付款to present for payment
<HYK9{Q 3K)12x$.K 6f=,$:S$ 6?B'3~r 见票即付持票人payable to bearer
R1,.H92 5a8[0&hA 2 lI,lR [K 5#4k 支付指定人payable to order
o`tOnwt :eHD{= 8]G yT3q~#: 已过期||无效out of date||stale
ucP"<,a LUPh!)8 Z}X oWT2f <[*%d~92z 请给出票人R/D||refer to drawer
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J1f: %#AM }MWIa l g0 'qH8 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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L 文字与数字不一致words and figures differ
<R;t>~8x M53{e;.kN \r.{Ru OV~]-5gau 支票
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/JcfAY 时间已过account closed
\`kH2` {zckY yuef84~ 6np 更改处应加盖印章alterations require initials
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UnE[FYx y^u9Ttf{ KfPYH\0 eb#yCDIC 停止付款payment stopped
;q"Yz-3 /W|=Or2oR uc~/l4~N z+5ZUS2~& 支票毁损cheque mutilated
`GpOS_; Xn%ty@8 uY_vX\;67z B=<Z@u 汇款||寄钱to remit||to send money
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dEg :lfUVa{HN 寄票供取款||支票支付to send a cheque for payment
RE<s$B$[ o9XT_!Cwg i"_@iN0N h>a/3a$g 寄款人a remitter
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eN[ 收款人a remittee
6OPYq*| 2?}5U)Hg RxB9c(s^@ l ~C=yP(~ 国外汇票foreign Bill
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w9aLTLv- 国内汇票inland Bill
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X9D( ?O 跟单汇票documentary bill
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tn6=IV C[JGt9{Y 空头汇票accommodation bill
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Lq%Nu R^f-j-$o] [dIlt"2fV 原始汇票original bill
@s%!R DQ`\HY %NH{%K, xsERn F>` 改写||换新票据renewed bill
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r*W 即期汇票sight bill||bill on demand
8`Iz%rw&(J @x[Arx^?} gNaB^IY &57s//PrX …days after date||…days after date…日后付款
YsA., Ap)pOD7 cKe{ ]a gw_]Y^U …months after date||…months after date…月后付款
*t_JR +6;1.5Tc wqE+hKs, =%ry-n G 见票后…日付款…days after sight||…days sight
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