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。
g'gdgfvn 会计报表statement of account
v1[29t<I! PeT'^?> `]X>V, kl`W\t F 往来帐目account current
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Y9B uc=B,3 现在往来帐||存款额current accout
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N?_J dscgj5b1~ _^;Z~/. 销货帐account sales
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?C@1/ TO_e^A# .h[:xYm hj:,S| 共同计算帐项joint account
J1vR5wbu p[-O( 3Y K;(mC< zTp"AuNHN 未决帐项outstanding account
_+,TT['57s Rv=YFo[B G3 m Z($y "zc l|@ 贷方帐项credit account||creditor account
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(ZGbhMK U(Zq= M -12U4h<e 借方帐项debit account||debtor account
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q&C_|D #QPjkR|\ 应付帐||应付未付帐account payable
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;Yivr) mR~&)QBP. 应收帐||应收未收帐account receivable
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F`" 新交易||新帐new account
N;R^h? ' [RL9>n8f ,_P-$lB BWNi [^] 未决帐||老帐old account
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{V>S,O3] KXrjqqXs 现金帐cash account
i@q&5;%% wq{hF< 6LZCgdS{ teP<!RKNb 流水帐running account
Kq!3wb; r^ XVB`v LP-o8c z{543~Og59 暂记帐||未定帐suspense account
Pfh mo $ <%^&2UMg FwK]$4* KoRV%@I 过期帐||延滞帐overdue account||pastdue account
7^Uv7<pw lYIH/:T l}h!B_P' N[hG8f 杂项帐户sundry account
q)GdD== J4'eI[73 WxDh;*am: 0J|3kY-n> 详细帐单||明细表detail account
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>> 呆帐bad account
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Y; :0/7, i o-\[,}T)M 会计项目title of account
UG^q9 :t LeQjvW9y Sz~OX6L S/ *E,))m 会计薄||帐薄account-book
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n SM'|+ d bcyzhK= y-k.U% 营业报告书||损益计算表account of budiness||business report
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]'cs. x2EUr,7 hxx.9x>ow 借贷细帐||交验帐account rendered
!i50QA|(G 1oS/`) M:8R-c#![ !if 明细帐account stated
pmM9,6P4@ }C:r9?T \zY!qpX< ZNoDFf*h 与…银行开立一户头to open an account with
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lP _w{Qtj~s| 与…银行建立交易to keep account with
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eTz[ eDMO]5}Ht 继续记帐to keep account
+TJCLZ.. b-DvW4B Z r8*et Uly ue 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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s &HW9Jn CY1Z' t!XwW$@ 清算||清理债务to make up an account
KHme&yMq TxD#9]Q` WMdg1J+~ Oz95 清洁帐目||与…停止交易to close ones account with
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)2.Si# UfGkTwoo= 结帐to close an account
xEI%D|)< 8=l%5r^cq Tbq;h?D Upe%rC( 清理未付款to ask an account||to demand an account
t# i#(H w>gYx(8b ! mHO$bQ" ]esC[r]PJ 结清差额to balance the account with
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fB-1|i 清算to settle an account||to liquidate an account||to square an account
uFE)17E z_HdISy0 HfVZ~PP CTb%(<r 审查帐目||监查帐目to audit an account
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g u" d0D]Q &Jj<h: * 检查帐目to examine an account
@C$]//; d=(mw_-? _)8s'MjA:& ;uJMG 转入A的帐户to charge the amount to As account
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i _f83-':W6 A^g(k5M* M]^5 s;y 以计帐方式付款to pay on account
V0@=^Bls gdc<ZYcM 2G7Wi!J @{Q4^'K" 代理某人||为某人on ones account||on account of one
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"1Z]@ f|5co>Hk -RwE%cr \e*]Ls#jS 为自己计算||独立帐目on ones own account
4RO}<$Nx} W\3X=@|u) sC'`~}C kVgTGC"L= 由某人收益并负风险on ones account and risk||for ones account and risk
CJY$G}rk lA]8&+,ZM M3\AY30L XS#Qu=,- 由某人负担for ones account||for account of one
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r2g)3 按某人指示||列入某人帐户by order and for account of one
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}3!j oJ^P(] dw 列入5月份帐目for May account
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,g\ dO'(2J8 编入某中帐项下to pass to the account of||to place to the account of
D.:Zx ?,z}%p cuX)8+ Nn6%9PX_) 寄出清算书to send in an account||to send in render an account
KlEpzJ98 :#Wd~~d O.? JmE Gc?a +T 支票薄cheque book
i-1op> Y &C}*w2]0S 4#D,?eA7 dtDFoETz 支票陈票人cheque drawer
)0`C@um 81F9uM0 =;L|gtH" Rq -ZL{LR7 持票人cheque holder
M\j.8jG )%TmAaj9d b%+Xy8a ).O)p9 不记名支票cheque to bearer||bearer cheque
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u\ tQVVhXQ7 @7}W=HB 记名支票||认人支票cheque to order
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?a kJU2C=m@e2 到期支票antedated cheque
%#+Hl0,Tt +`4A$#$+y sOY:e/_F +@UV?"d 未到期支票postdated cheque
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Sy (7Qo :RYTL'hes ceA9){ 保付支票certified cheque
SbZ6t$" /Oono6j z?zL9 7H )7@0[> 未获兑现支票,退票returned cheque
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n 横线支票crossed cheque
'w/hw'F6 x-c"%Z| :UdF ICCc./l| 普通横线general crossing
}Jw,>} =N@t'fOr :k"]5>(^ *Ex|9FCt$ 特别横线special crossing
sLFl!jX Ac6=(B :&Nbw 9uY'E'm* 空白支票blank cheque
58K5ZZG E^PB)D(. ?%86/N> ^.tg 7%dJ 失效支票,过期支票stale cheque
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$kgVa^ /?!u{(h } C~[,z.FvO 普通支票open cheque
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g}i61( R+| h w; PFR:>^wK2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
neh(<> =43auFY-P mmsPLv6 ]4{H+rw 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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EX>"E Q\)F;: | 'yth'[ BY*Q_Et 支票换现金||兑现to cash a cheque
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1 pr~ 清理票款to clear a cheque
V]N?6\Op X8|EHb< v:p} B$ /=h` L, 保证兑现to certify a cheque
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HDKbF/ 07)yG:q*x }Lv;! 填写支票数额to fill up a cheque
23?rEhKe y]imZ4{/ }%z 1}37Q&2 支票上划线to cross a cheque
M;NX:mX9 r/sNrB1U"y HThcn1u~^b 2oU_2P 开发支票to make out a cheque
$N\Ja*g ]?)TdJ` 2%>FR4a C7vxw-o|&p 签发支票,开立支票to draw a cheque||to issue a cheque
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7)]q 透支支票to overdraw a cheque
S$k&vc(0 Wf<LR3 I|J/F}@p >MK98(F 背书支票to endorse a cheque
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,uX,X5 请付票款||清付票款to pay a cheque||to honour a cheque
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aP`P)3O6)1 支票退票to dishonour a cheque
5?L<N:;J_ d"NLE'R T Ge_G_'o rH>)oThA# 拒付支票to refuse a cheque
WKU=.sY iO[<1? {PmZ9 b[7]F 拒付支票to stop payment of a cheque
8X0z~& " Jr-J#gg }`"6aM Jo}eeJ;k 提示要求付款to present for payment
<,(,jU)j ZC}QId }&e5$lB c|1&lYal; 见票即付持票人payable to bearer
.~}1+\~5 j7c3(*Pl "vGW2~*) E E'!|N3 支付指定人payable to order
4X$Qu6#i j=J/x:w_e 3,=6@U ?s _5&j7 已过期||无效out of date||stale
o]:9')5^ 6R5Qy]]E KdlQ!5(?X ;GhNKPY 请给出票人R/D||refer to drawer
R$Q.sE )ANmIwmC# Q&V;(L62! 4e1Y/
Xq` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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?%Ku# JG,%qFlk aATA9V rD>f|kA?L 文字与数字不一致words and figures differ
hzRYec( \15nSB YF:L)0H'O )/EO&F 支票
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2|bn(QYz 时间已过account closed
iyp=lLk Ow077v? #=v~8 ; Hd7*`$ 更改处应加盖印章alterations require initials
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pBPl6%C.X- 时间已过effects not cleared
6(e>P) PzR[KUK Z:7fV5b( O<e{ 停止付款payment stopped
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_? LraWcO\or' 支票毁损cheque mutilated
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H}V 汇款||寄钱to remit||to send money
RAK-UN 0<B$#8 ~3S~\0&| BV+ Bk+ 寄票供取款||支票支付to send a cheque for payment
T"}vAG( .O s|B3~Q] 3<zp ~| 6[j<ziL 寄款人a remitter
ff1c/c/ D#/Bx[ UOmY-\ &c !7&5` q7 收款人a remittee
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5RBO4w%w 国外汇票foreign Bill
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6 0k(a VkZ I 国内汇票inland Bill
}Ys>(w BFJnV.0M! lo!+f"7ym\ ")HFYqP>9 跟单汇票documentary bill
.%C|+#&d xpx\=iAe KFkoS0M5| &q|K!5[k 空头汇票accommodation bill
78%~N`x7 Nm>A'bLM Mzw X>3x Clb@$, 原始汇票original bill
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us y%bF& 改写||换新票据renewed bill
klR|6u]% t\j*}# S _aMPa+D=P H_<C!OgR 即期汇票sight bill||bill on demand
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{ Z5nGG …days after date||…days after date…日后付款
=+MPFhvg! FzXJ]H Jl9k``r* ^J8lBLqe …months after date||…months after date…月后付款
qXtC^n@x x6ARzH\ 1!T1Y,w 0f>5(ek 见票后…日付款…days after sight||…days sight
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