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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fXe 会计报表statement of account
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) Gr: 3{o` 往来帐目account current
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C 现在往来帐||存款额current accout
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eU /YH`4e5g >o~Z>lr c#lPc>0xb 销货帐account sales
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@\#/4u bA@P}M)X R-rCh. 共同计算帐项joint account
Y]N,.pv= Qx)Jtb0`V )R?;M R^n@.^8s 未决帐项outstanding account
y3eHF^K+$ BFVAw XIAeCU zl%>`k!> 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
c</1 +fNvNbtA 8)yI<`q6 VDGCWg6z 应付帐||应付未付帐account payable
55Gtp\L ,v9f~qh feX^~gM _S@aGw 应收帐||应收未收帐account receivable
-$2kO`|p %ow^dzW "TS {9LWUCpsf 新交易||新帐new account
wy,p&g)> )92r{%N =ll=)"O '5KeL3J; 未决帐||老帐old account
3c3OG.H$8 xV\5<7qk5g #1.YKo [10zTU` 现金帐cash account
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lb1 58V[mlW)O0 流水帐running account
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E=]4ctK Q.U$nph\%d 暂记帐||未定帐suspense account
>~nF= As&vFt P <Fz~7WVd 8,"yNq 过期帐||延滞帐overdue account||pastdue account
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>$BW *^%*o?M~ @A<PkpNL 杂项帐户sundry account
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`CT 详细帐单||明细表detail account
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hy ~]C%/gEh 呆帐bad account
Z3TS,a1I4 81LNkE, "KX=ow#z| vmTs9"ujF, 会计项目title of account
\!]hU%Un :Y,BdU 4QOEw-~w&s vQ}6y 会计薄||帐薄account-book
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ajOb 8 yS(}:'`r 营业报告书||损益计算表account of budiness||business report
#|GSQJ$F)` Sq\(pfvo l:#-d.z# WYB{% yf 借贷细帐||交验帐account rendered
%UUH" z!;1i[|x fA/m1bYxg CIU1R; 明细帐account stated
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@fv}G>t 与…银行开立一户头to open an account with
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'2BC 与…银行建立交易to keep account with
AfeCK1mC @ bXUy9-L I&n ~'37`)]z 继续记帐to keep account
!q"W{P Lip4)Y [ q9w~A-Oh`1 ^7zu<lX 与…有交易to have an account with
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VU,b> ;%tF58& T91moRv 作成会计帐||有往来帐项to make out an account with
3(C\.oRc W>-Et7&2 -*5Rnx|Y{ "&Po,AWa 清算||清理债务to make up an account
9zYVC[o Y0?5w0{ `u>4\sv }neY<{z 清洁帐目||与…停止交易to close ones account with
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)8nxi y.KO :P?5{ )95f*wte Y0eE-5F, 结帐to close an account
V#VN%{ Q.K,%(^;a =zQN[ eX@L3BKp 清理未付款to ask an account||to demand an account
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Iy %|s+jeUDn| k)EX(T\ 结清差额to balance the account with
4apL4E"r ;b-XWK= J:V?EE,\- ER,1(1]N 清算to settle an account||to liquidate an account||to square an account
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pK0"%eA E>l~-PaZY 98^V4maR: 审查帐目||监查帐目to audit an account
13taFVdU @S|XGf |i++0BU t.mVO]dsj 检查帐目to examine an account
Gz.|]:1 JtER_(. '-zD | Bi! 转入A的帐户to charge the amount to As account
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\wg wmTb97o P&f7@MOV.P 以计帐方式付款to pay on account
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H wb0L.'jyR) 代理某人||为某人on ones account||on account of one
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t{$x 为自己计算||独立帐目on ones own account
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p ,P46I 由某人收益并负风险on ones account and risk||for ones account and risk
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.!~E)P o2F)%T DY 由某人负担for ones account||for account of one
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h'{ C[d 按某人指示||列入某人帐户by order and for account of one
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^w;kN 列入5月份帐目for May account
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( ZpQ)IHA. 编入某中帐项下to pass to the account of||to place to the account of
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K~}\CR 5j?3a1l0 寄出清算书to send in an account||to send in render an account
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`We FOE4>zE 支票薄cheque book
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'NvG 支票陈票人cheque drawer
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gK}-EU 持票人cheque holder
u 7>],< ig/xv m;GCc8 _l89 不记名支票cheque to bearer||bearer cheque
+V{kb<P Mh]Gw(?w W{ q U ;,%fE2c 记名支票||认人支票cheque to order
I 5^!y *`5.|{<j{ Rl?_^dPx c(xrP/yOwi 到期支票antedated cheque
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iu=7O 未到期支票postdated cheque
.SU8)T 8V`WO6* 2*laAB qN9(S:_Px 保付支票certified cheque
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TEHe .ypL=~Rp 未获兑现支票,退票returned cheque
yEqps3% ?]_$Dcmx Q{>+ft U /NI;P]s. 横线支票crossed cheque
SJn;{X>)q /T0F"e)Ci 6H.0vN& hF~n)oQ 普通横线general crossing
FXG]LoP H)kwQRfu BLQ 6A< X9W@&zQ 特别横线special crossing
:+^lJ&{U Q4#m\KK;i9 '}53f2%gKa M=@:ZQ^! 空白支票blank cheque
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F+ +SR+gE\s0 MzdV2. BUDi&|, 失效支票,过期支票stale cheque
NvceYKp: JE "x }c,}V C!<Ou6}!b 普通支票open cheque
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JO}X {T$9?`h~M 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
y@S$^jk. &AeX *SJ_z(CZm G"qvz{* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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P t 支票换现金||兑现to cash a cheque
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GZ= 清理票款to clear a cheque
&-)N' 8b&/k8i: JYI,N AofKw 保证兑现to certify a cheque
n:?a$Ldgm Woym/[i `r6 ,+& ?(1y 填写支票数额to fill up a cheque
76{G'}B tCH!my_ 3qC}0CP* >y7?-*0 支票上划线to cross a cheque
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]ipajT z43M]P< 开发支票to make out a cheque
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1~&x$G c7k~S-nU 签发支票,开立支票to draw a cheque||to issue a cheque
&DX! f ITI)soa~ S9y} ~q.F<6O 透支支票to overdraw a cheque
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:/D+L +~$ ]}% $Ds2>G4c 背书支票to endorse a cheque
Ee! 4xg +7.',@8_V 83_h J E{`fF8]K 请付票款||清付票款to pay a cheque||to honour a cheque
6%_nZvRv !*N@ZL&X /W<;Z;zk FcU SE 支票退票to dishonour a cheque
7Ovi{xd@ \ ~$#1D1f yNBfUj -L "<1{9 拒付支票to refuse a cheque
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u +a+Om73B2 '-~~-}= sJ 拒付支票to stop payment of a cheque
k?^z;Tlvw @qAS*3j O_7|C\] aX'*pK/- 提示要求付款to present for payment
uy$e?{Jf p_%Rt"! n Dxz~8 hRhe& ,v 见票即付持票人payable to bearer
bROLOf4S \_f(M| on`3&0,. ^u ~Q/4 支付指定人payable to order
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C"] 0M[EEw3 z<?)Rq" 已过期||无效out of date||stale
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2 请给出票人R/D||refer to drawer
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7 s;Q!X ?Q UP,c | 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
DB}eA N/ cVF"!. yY q,*<G jNk%OrP] 文字与数字不一致words and figures differ
N<}5A% T_4/C2 XwaXdvmK *$g-:ILRuZ 支票
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"4{r6[dn 时间已过account closed
wFZP,fQ9l <R L] Q*Pq{]0K cbTm'}R(G 更改处应加盖印章alterations require initials
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sfl<qD+? 时间已过effects not cleared
xJ.M;SF4 a\*yZlXKs =T7.~W 0o&5]lEe 停止付款payment stopped
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k9e sFRQe]zCcP yJIscwF 支票毁损cheque mutilated
p4Z(^+Aa r9?Mw06Wc5 3=oDQ&UFt CU!Dhm/U 汇款||寄钱to remit||to send money
5Gm_\kd 1?l1:}^L N8df8=.kw _|`S3}q|d 寄票供取款||支票支付to send a cheque for payment
hM!a_' p6S8VA x]j W<A Tw<q,O 寄款人a remitter
GTHt'[t@; =?8@#]G+ ]6j{@z?{ o)/ 0a 收款人a remittee
j1<Yg,_.p wC'Szni ))Za&S*< g<qaXv 国外汇票foreign Bill
{_*yGK48n 1|=A*T-<M Dw"\/p:-3 r9XZ(0/p 国内汇票inland Bill
);YDtGip J #5uOx(> yB!dp;gM{ |w3M7;~eF 跟单汇票documentary bill
kq-) ^,{y t6t!t*jO DHRlWQox @O~pV`_tD 空头汇票accommodation bill
7t3!)a|lI -nwypu P$,Ke< vP,n(reM 原始汇票original bill
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24KR 改写||换新票据renewed bill
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dgNtI@ CvdN"k 7}mFL* 即期汇票sight bill||bill on demand
2`-Bs zT{VE+= 19] E 5'AI }-2|XD%] …days after date||…days after date…日后付款
ugBCBr M3au{6y |vC~HJpuv' 9tnD=A<PS …months after date||…months after date…月后付款
z(~_AN M4, $pz/?>! K)P%;X rT>wg1: 见票后…日付款…days after sight||…days sight
@}ZVtrz D m9sL! y)<q/ R|Q?KCI& 见票后…月付款…months after sight||…months sight
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