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。
irZ])a 会计报表statement of account
Q3 ea{!r |NlO7aQ>2H <;lkUU(WT2 )7hqJa-V 往来帐目account current
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FtX+b sWhZby7 aHD]k8m z RTYvS5G 现在往来帐||存款额current accout
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hd 销货帐account sales
X;$+,&M" _T60;ZI+^ (&r.w H8=N@l 共同计算帐项joint account
_O?`@g?i 7^avpf)> Y/F6\oh t5Sy V:fP 未决帐项outstanding account
/'SNw?& 3<Lx&p~%T poE0{HOU ~g91Pr 贷方帐项credit account||creditor account
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)K,) wLIMv3;k 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
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p kdiM5l70 应收帐||应收未收帐account receivable
hPkp;a # r `=I "x0^#AVg #~]zhHI 新交易||新帐new account
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K42m C[cbbp .^`{1% `v!urE/gg% 未决帐||老帐old account
yZY \MB/ qz_7%c]K[ )rU u[;\y|75 现金帐cash account
NWESP U):w LH.]DVj fUWG*o9 FjHv 流水帐running account
l\H=m3Bg $S6`}3 ,_ H:
J.ik 6yG^p]zZ 暂记帐||未定帐suspense account
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/]S^'> u{cW: tU5zF.% UW={[h{.|@ 过期帐||延滞帐overdue account||pastdue account
=ZznFVJ`={ 2QcOR4_V b~P`qj[ QO:!p5^: 杂项帐户sundry account
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u/0h$l H7Rx>h_ "S]0 详细帐单||明细表detail account
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{e@W([ @gEUm_#HTs 呆帐bad account
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C==hox7b cl3K<'D xIW3={b 3 会计项目title of account
G_8R K,H. <NY^M! H2 {+) SHxNr(wJ<Q 会计薄||帐薄account-book
Lg+Ac5y}` F,F4nw<W 76Cl\rV !-x$L>1$ 营业报告书||损益计算表account of budiness||business report
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'c 借贷细帐||交验帐account rendered
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p {]!mrAjD 明细帐account stated
f}ji?p re?,Wext\ .G.0WR/2 9&2O9Nz6 与…银行开立一户头to open an account with
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%b I*{nP)^9 dL 1tl u%KTNa0 与…银行建立交易to keep account with
P )"m0Lu< /SR*W5#s dq6m>;` 7IH@oMvE 继续记帐to keep account
2#]#sZmk xh,qNnGGi [PM2\#K Qj.#)R 与…有交易to have an account with
G6P?2@ xC:L)7#aw ::lKL wk D^r(hiH 作成会计帐||有往来帐项to make out an account with
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.2 3{64 @s 清算||清理债务to make up an account
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Z KeB"D!={; 9';JXf$ 清洁帐目||与…停止交易to close ones account with
]i)c{y 'RR~7h k68T`Ub\W6 d#Y^>"|$. 结帐to close an account
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i:4n zpZm&WC DB|Y @Zu5Vp J 清理未付款to ask an account||to demand an account
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& YeL#jtC Dlae;5D `Bp.RXsd* 结清差额to balance the account with
)gIKH{JYL Q7\w+ANf0 wLH>:yKUU ~O0 $Suv 清算to settle an account||to liquidate an account||to square an account
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nL U) 审查帐目||监查帐目to audit an account
/QWvW=F2< Qf+\;@ gMmaK0uhS kk@f
L 检查帐目to examine an account
Gbr=+AT )e+>w=t Xll}x+'uZK h$>-.- 转入A的帐户to charge the amount to As account
$?Hu#Kn,( 85:=4N% ?m}s4a xd?f2=dd~h 以计帐方式付款to pay on account
_Xc8Yg }` :Zbg9`d* OJuG~euy OmpND{w 代理某人||为某人on ones account||on account of one
gnOt+W8 O7m(o:t x3 >}8j+t&T rdP[<Y9 为自己计算||独立帐目on ones own account
{_[N<U:QT& i Dp)FQ$ E)5\i-n t7Iv?5]N 由某人收益并负风险on ones account and risk||for ones account and risk
RQ'9m^ 3*"WG O5 P6-s0]-g ghG**3xr 由某人负担for ones account||for account of one
4K#>f4(U`g $oID(P %~H-)_d20 |O\s|H 按某人指示||列入某人帐户by order and for account of one
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%Q 列入5月份帐目for May account
\^J%sf${ TOB-aAO mI-]/: |^"1{7) 编入某中帐项下to pass to the account of||to place to the account of
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+x*]N 寄出清算书to send in an account||to send in render an account
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6EV$*dRL 支票薄cheque book
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0Anv 支票陈票人cheque drawer
RNEp4x O~#!l"0 L+ Q^9_'t}X / |;RV" 持票人cheque holder
Fx_z 6a H7&8\FNa /$xU :1.L}4"gg 不记名支票cheque to bearer||bearer cheque
ul6]!Iy urs,34h wY{-BuXv F3[T.sf 记名支票||认人支票cheque to order
In"ZIKaC i4Q@K,$ V5nwu# T"}5}6rSG 到期支票antedated cheque
KI iO a8e6H30Sm ~]IOK$1F% (&Kk7<#` 未到期支票postdated cheque
(?1y4M ~OYiq}g :\`o8` t:x\kp 保付支票certified cheque
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$t'MSlF 未获兑现支票,退票returned cheque
!OhC/f(GBZ 9rA0lqr]5 Z!a=dnwHz !I{0 _b{ 横线支票crossed cheque
aB2FC$z h9&0Z+zs U/66L+1 L^/5ux 普通横线general crossing
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? t9GR69v:? xA2YG|RU=b 特别横线special crossing
kr^P6}' ^KnU4sD r..iko]T 7JD' ) 空白支票blank cheque
WH#1zv bI7Vwyz !]A U|H=Y"pL 失效支票,过期支票stale cheque
b"<liGh"n- +B,}Q r 60^`JVGWH T#T*Zw"+ 普通支票open cheque
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th}JM> wQ:)KjhHH {Y(zd[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
i<C*j4qQ Ea=8}6`s 1SQ3-WUs k$^UUo6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
nSDMOyj+ 4@+`q * VD;01"#' ozyX$tp 支票换现金||兑现to cash a cheque
(U DnsF H5/6TX72N rK8lBy:< 3,_aAgeE 清理票款to clear a cheque
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y;: yt+L0wzzB 保证兑现to certify a cheque
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NV j.[.1G*(" @W.S6;GA\ 填写支票数额to fill up a cheque
M5LfRBO c`)\Pb/O etQCzYIhn dohA0 支票上划线to cross a cheque
i'<[DjMDlm dM.f]-g pHGYQ;:L RT4x\&q 开发支票to make out a cheque
d"1]4.c "m):Y;9iQ? 4!{KWL`A J'6PmPzY| 签发支票,开立支票to draw a cheque||to issue a cheque
tH@Erh|% YR\fa Vk 3GYw+%Z] dZl5Ic 透支支票to overdraw a cheque
1/B>XkCJ ~Y[r`]X`"m >a<.mU|# '`[&}R 背书支票to endorse a cheque
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] 请付票款||清付票款to pay a cheque||to honour a cheque
e-/&$Qq ](]i 'fE> y%$AhRk*U 4&lv6`G ` 支票退票to dishonour a cheque
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M/+L:_< jxJ8(sr$ S&5&];Ag 拒付支票to refuse a cheque
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0g'3 F@7jx:tI #6aW9GO 拒付支票to stop payment of a cheque
23eX;gL %bn jgy h|9L5 dh\'<|\K 提示要求付款to present for payment
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LEv 见票即付持票人payable to bearer
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OT <]t%8GB2V QD&`^(X1p J7$5s 支付指定人payable to order
=!A_^;NQf A1$TXr vkV0On '?' l;#^i< 已过期||无效out of date||stale
:K,i\ cGzPI+F ,.8KN<A2]' )T2Caqs2 请给出票人R/D||refer to drawer
oG?Xk%7&\ &vMb_;~B Y;M|D'y+ N7zft 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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0Q5-EA 9d659iC 文字与数字不一致words and figures differ
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y"q kd(8I_i@ `wEb<H
支票
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cd_yzpL@}J 时间已过account closed
(k.[GfCbD hBUn \~z z'n:@E &i6mW8l 更改处应加盖印章alterations require initials
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U(g:zae I; |B.j g-bK|6?yz
I3I/bofz 时间已过effects not cleared
nh>vixe wKxtre(v BC.87Fji/ \'D0'\:vz 停止付款payment stopped
5L%'@`mX "?xHlYj@+ m}t`FsB. osAd1<EIC 支票毁损cheque mutilated
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c 7,o7Cf2 z 汇款||寄钱to remit||to send money
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dBrQC 寄票供取款||支票支付to send a cheque for payment
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+X}r v MH "(~^w=d:$ 寄款人a remitter
6j]0R*B7`Q u cW-I;" [!#L6&:a8 .jE{ 3^ 收款人a remittee
9IfmW^0 |&) dh< &.Qrs:U Yu^4VXp~M% 国外汇票foreign Bill
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Qqs= *H2r@)Y[~ {qJ1ko)$ G@X% +$I 国内汇票inland Bill
K;H&n1 f+)L#>Gl? L48_96 Hd ={CFip 跟单汇票documentary bill
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`0yGmQ u^I|T.w<r6 g@!V3V D.u{~ 空头汇票accommodation bill
[<yaXQxl O;jrCB zL0pw'4 G}raA% 原始汇票original bill
|TH\`U y/7\?qfTk p%=u#QNi -- 95Jz 改写||换新票据renewed bill
z,p~z*4 G<J?"oQbRT Moza".fiN 7.j?U 即期汇票sight bill||bill on demand
6 V=9M: .?sx&2R2 v$wIm, j o|<!"AD7 …days after date||…days after date…日后付款
oAeUvmh >SHhAEF :OT0yA=U SO'vpz{ …months after date||…months after date…月后付款
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g E*K;H8}s %l[( Iw 见票后…日付款…days after sight||…days sight
&n:.k}/P =-n}[Y}A `1fY)d^ZS e6$W Qd`O 见票后…月付款…months after sight||…months sight
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W*rIn<?G 同组票据set of bills
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8 U$z-e/ hhc,uJ">! 单张汇票sola of exchange||sole of exchange
VuZuS6~#J ;iL#7NG-R W.KDVE$}f 8'io$6d= 远期汇票usance bill||bill at usance
+VOK%8,p <R=Zs[9M1 BpPy& )1`0PJoHE 长期汇票long bill
T+H!_ky`A >!1-lfa8 E{P|)`,V 6mxfLlZ 短期汇票short bill
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