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。
fGw^:,B 会计报表statement of account
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IV!; 往来帐目account current
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m_ 现在往来帐||存款额current accout
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KZX+ rgSOS-ox D?C)BcN 销货帐account sales
0dA7pY9 R)F;py8)I '"?C4mbSl 4l!@=qwn 共同计算帐项joint account
V$"ujRp 0{[m%eSK' Z4A!U~ L KCb_9 未决帐项outstanding account
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s@z}YH d"5oD@JG: 贷方帐项credit account||creditor account
;<$H)`* t6,wjN-J !L;\cl <V7>?U l 借方帐项debit account||debtor account
i^_#%L <+^6}8- Yk'9U-.mc /,MJq#@K 应付帐||应付未付帐account payable
?gO8kPg/D o\88t){/kB MZpK~c1` `+zWu55; 应收帐||应收未收帐account receivable
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U3izvM 新交易||新帐new account
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ly4s"4v 未决帐||老帐old account
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现金帐cash account
6ns! ~g@ 277ASCWLkU zF@o2<cD@ N7b1.]< 流水帐running account
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Hn 暂记帐||未定帐suspense account
KJ?y@Q .fi/I a8dXH5_ uk9g<<3T 过期帐||延滞帐overdue account||pastdue account
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akp v}sY|p" \XF}?*8 iJv48#'ii 杂项帐户sundry account
Xt{*N-v\ /w8"=6Vv~ \eGKkSy =(EI~N 详细帐单||明细表detail account
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Ak ~"lJ'&J} SVa6V}"Iv 呆帐bad account
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W 会计项目title of account
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;' nL:\ dI*'!wK 会计薄||帐薄account-book
Olfn RGIoI]_ wNNB;n`l x1gx$P 营业报告书||损益计算表account of budiness||business report
joXfmHB} .fzu"XAPu ,&7Wa-vf QC0!p" 借贷细帐||交验帐account rendered
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S]P)R 明细帐account stated
pi5GxDA] p<`+sf}A: a$9A(Pte j2M+]Zp. 与…银行开立一户头to open an account with
1ndJ+H0H /%n`V W~ULc9 JR9$.fGJ 与…银行建立交易to keep account with
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G: 继续记帐to keep account
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3d rS*$rQCr= R4e&^tI@* 与…有交易to have an account with
8I+d)(: J?n<ydZSH u>.y:> !OcENV 作成会计帐||有往来帐项to make out an account with
b!$ }ma;B ~VTs:h mzD^Y<LTd 7ODaX.t-> 清算||清理债务to make up an account
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Y/4( ?mRE'# Bmo$5$ o%y;(|4t > 清洁帐目||与…停止交易to close ones account with
!:fv>FEI9 nhdTTap&9 :a3LS|W 4p) e}W* 结帐to close an account
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Aq;Q? q]<xMg#nu 清理未付款to ask an account||to demand an account
PI|`vC|yy& jB@4b'y #Ogt(5Sd rOl6lQW 结清差额to balance the account with
+=cam/A ~U}Mv{y q42FPq [cU,!={ 清算to settle an account||to liquidate an account||to square an account
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Rj w@]jpH;WX 审查帐目||监查帐目to audit an account
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* 检查帐目to examine an account
5n:71$6[ PDw{R]V+ K6pw8 ,9ml>ji`= 转入A的帐户to charge the amount to As account
6 ,N6jaW @?2n]n6 \~"#ld(x7 17py).\ 以计帐方式付款to pay on account
pZ+j[! Qp:6=o0: N&;\PfG qj?2%mK` 代理某人||为某人on ones account||on account of one
d><fu]' QjukK6#W T_L6 t66I Fu0.~w 为自己计算||独立帐目on ones own account
6S*zzJ.0K =Nl5{qYz^& V;*pL1 :|XCnK0 由某人收益并负风险on ones account and risk||for ones account and risk
=g0*MZ;" Ysk,w,K sX'U|)/pD _:,.yRez 由某人负担for ones account||for account of one
ag]*DsBt DJ:38_ F _'*DT=H'U P06.1 按某人指示||列入某人帐户by order and for account of one
!d4HN.a7+u |(%AM*n 3}M\c) 3bH5C3(u 列入5月份帐目for May account
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Qg>L,ZO Fg@ ACv'@ 编入某中帐项下to pass to the account of||to place to the account of
U+!UL5k %<S7 C5B=NAc LV=^jsQ5 寄出清算书to send in an account||to send in render an account
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GT m3%ef 支票薄cheque book
-,@bA @& G"f du(.@ B}k'@;G Q2R-z^pd 支票陈票人cheque drawer
qnTi_c tBTJmih" %g-0O#8} P7Z<0Dt\} 持票人cheque holder
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mi bQ=s8' ~"5C${~{ 不记名支票cheque to bearer||bearer cheque
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.t, 0i_ t_Z _!Qy CMKhS,,o 记名支票||认人支票cheque to order
cCYl$Ms kZ >EeAPO4 E.4n}s IKtiR8 到期支票antedated cheque
&V FjHW ${CYDD"mdy ){jqfkL ][rTQt m 未到期支票postdated cheque
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P-m4L SDJ;*s- ?bn;{c;E t3Qm-J}wSB 保付支票certified cheque
U!.~XT= 6HB]T)n y 2cL2c$BT lbG}noqb 未获兑现支票,退票returned cheque
Y)5)s0} oFwG+W/ o9~h%& {4o\S 横线支票crossed cheque
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T&mbXMN rS=tcBO 普通横线general crossing
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ja L$LJV J]$er0`LY ?L8&(&1@VD 特别横线special crossing
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EpB2_ 5>N6VeM 空白支票blank cheque
mQmBf|Rl wK2yt? V^9$t/c& 'E@2I9Kj 失效支票,过期支票stale cheque
-qs(2^ r94j+$7 s+(l7xH$ :P j W:] 普通支票open cheque
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}>pb9 x:=0.l# wxH(&CB-{ RI#lI~&) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7W6eiUI' C+X)">/+L U)SM),bE[ y|FBYcn#F 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
bnAT,v{ Mp]yKl 8=lHUn9l +3NlkN# 支票换现金||兑现to cash a cheque
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r]# Y\+(rC27 清理票款to clear a cheque
-d$8WSI8 Ib_n'$5#z ?|%\<h@; stf,<W 保证兑现to certify a cheque
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<^H1)=tlF Qx6,>'Qk' 填写支票数额to fill up a cheque
Sb@{f<3E i6meY$l 2LhfXBWf R@)'Bs 支票上划线to cross a cheque
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v>x {jZkFL GInZ53cQ \;3B?8wbIl 开发支票to make out a cheque
o<C]+Nt,@ UFzM# T% /xti5$! aB$y+`f)@ 签发支票,开立支票to draw a cheque||to issue a cheque
m &0(% ``2QOu 1 1q}u?7nnSG s=\LewF1< 透支支票to overdraw a cheque
Q1O_CC} Gvt;Q,hH BCj`WF@8l{ @2GhN&= 背书支票to endorse a cheque
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!_&| ain#_H 请付票款||清付票款to pay a cheque||to honour a cheque
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cP 支票退票to dishonour a cheque
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@D]I K$37}S5 拒付支票to refuse a cheque
Vid{6?7kh A-Q{*{^# /el["l 8osS OOzM 拒付支票to stop payment of a cheque
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@dWS*@ ^hl]s?"3 提示要求付款to present for payment
yKe*<\ jE?\Yv3 QKUBh-QFK ?' ez.a} 见票即付持票人payable to bearer
=,>TpE *D09P% M<#)D 3gPD(r1g 支付指定人payable to order
OUIUgej (giTp@Tp qmue!Fv#g 1a=9z'8V 已过期||无效out of date||stale
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H_! 请给出票人R/D||refer to drawer
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"Z[s[ Hl3XqR 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8}pcanPg .j:.WnW \AtwO xT=kxyu 文字与数字不一致words and figures differ
@F3-Ugm <*r<+S Y|0-m#1F# |peMr# 支票
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{xBjEhQm 时间已过account closed
ot>EnHfV $ )TF,-#x \@}$Wjsl CyK$XDHa 更改处应加盖印章alterations require initials
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WRcFE< 时间已过effects not cleared
ssr)f8R#,# |IcxegE $R$c1C'oX P8,{k 停止付款payment stopped
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?k:])^G5 "!6 B5Oz gh #w%g1g I_6` Z 0 汇款||寄钱to remit||to send money
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2b o4[2`mT 寄票供取款||支票支付to send a cheque for payment
+}-W.H%` 0 Qqhb]<z > ^v8N HsgTHe 寄款人a remitter
F;X q:e8 Tx!m6B`Y <<2b2?aS` s-N?Tzi 收款人a remittee
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/ $W_o$'crW ;~Gpw/]5E &9lc\Y4PY 国外汇票foreign Bill
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,l 国内汇票inland Bill
vK.4JOlRF 8rG&CxI rDx],O _ 2#:]%y;\ 跟单汇票documentary bill
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空头汇票accommodation bill
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) yzNX2u1 原始汇票original bill
4%v+ark8 |p4OlUq Lr\ B 5NF&LM;i( 改写||换新票据renewed bill
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3Q~&xNf 即期汇票sight bill||bill on demand
v|RaB K9M.+d4 |AfQ_iT6c e/Oj T …days after date||…days after date…日后付款
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R@* v8k^=A: pH:|G 2[YD& …months after date||…months after date…月后付款
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ylRq 见票后…日付款…days after sight||…days sight
pbvEIa-Y4 5'-9?-S" bfI -!, WblV`"~e 见票后…月付款…months after sight||…months sight
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I+ 4$2T zJE 同组票据set of bills
(dipKs?K Jc?ssm\% .F3LA6se %` [`I> 单张汇票sola of exchange||sole of exchange
>~>[}d;glw EF=D}"E6pO `6sQlCOnF .*f4e3 远期汇票usance bill||bill at usance
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8Y;{ 4 ;k%sKVP r8?Lr-; 长期汇票long bill
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