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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gg 会计报表statement of account
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i 往来帐目account current
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2 -PS#Z0> /%&2HDA) 现在往来帐||存款额current accout
{_S}H1, Bx/L<J@ _io+YzS B>GE9y5 销货帐account sales
<^zHE=h" yqi^>Ce0 .G+Pe'4a =
!`j7#: 共同计算帐项joint account
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b X LL/4 ) wi4=OU1L)a 未决帐项outstanding account
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Z=^;H #|*F1K %,Ap7X3:QT 贷方帐项credit account||creditor account
(cN}Epi(D B<~ NS)w 'UMXq~RMe ,t`Kv1 借方帐项debit account||debtor account
Ti'}MC+0 nWMmna.5 e46/{4F, d)pV;6%[$q 应付帐||应付未付帐account payable
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^NX"sM0g tkXEHsRT ]79:yMD~ba 应收帐||应收未收帐account receivable
DqX{'jj mExVYp h e_V O3" CMn{LQcC 新交易||新帐new account
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wM Sr%;fq ds&e|VSH; h}]fnA 未决帐||老帐old account
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0-(U\ @DZB9DDR e0J6Ae4V[ 现金帐cash account
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2'5 ]~ L~ IhsiB Op>%?W8/UF 流水帐running account
<x&%~6j 1P(|[W1 ei6AV1| p ,:`ND28V7 暂记帐||未定帐suspense account
dlG=Vq&Y +e-G,%>9 A0Zt8>w ^;Sy. W&` 过期帐||延滞帐overdue account||pastdue account
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w H'b J]q%gcM @"o@}9=d 杂项帐户sundry account
x3u4v~ "- !YP@m~ #hlCs ;s~X 详细帐单||明细表detail account
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v$=QA:!U l983vKr PI*82,f3dE 呆帐bad account
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6vf 会计项目title of account
yB3; m~dC3}e8/? 8o/}}=m$ =+x yI 会计薄||帐薄account-book
Q7g>4GZC 6:]*c[7 8HZs>l \tRG1&{$% 营业报告书||损益计算表account of budiness||business report
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q m6| oX4q`rt 借贷细帐||交验帐account rendered
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~>Y{F2 vBsP+K %J8|zKT5t 明细帐account stated
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9Su^:1 $-c!W!H Ed:eGm } Vf`7V$sr 与…银行开立一户头to open an account with
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\Q5 与…银行建立交易to keep account with
k64."*X }/,HM9Ke {>"NyY 6O@J7P 继续记帐to keep account
IQ!\w- 5'Q|EIL k@ K7yK VqE~c 与…有交易to have an account with
&h~Xq^ :d8W+|1u vm'5s]kdh (n1Bh~R^ 作成会计帐||有往来帐项to make out an account with
=E&OuX-R #eN{!Niy&U U#n#7G6fRp s!9dQ. 清算||清理债务to make up an account
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D-FPK ~Xlrvb}LP 2Sq_Tw3^ zd_HxYrN 清洁帐目||与…停止交易to close ones account with
"/]| Hhc{ ms_ VM>l &vovA} F f,z P* 结帐to close an account
"Pl9 nE ;Efcw[< KvQ,;A ]hud4i~ 清理未付款to ask an account||to demand an account
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1G7b%yPA 结清差额to balance the account with
fZKt%m `mH %!{P =&dW(uyzY jEz+1Nl) 清算to settle an account||to liquidate an account||to square an account
81%8{yn!$" Ro=AADv@ &t(0E:^TRU \#'TNmS 审查帐目||监查帐目to audit an account
hSGb-$~F z^nvMTC 3K@@D B6 !TAp+b 检查帐目to examine an account
@>x pYV "&Qctk`<P .bD_R7Bi6 OOBhbpg!D 转入A的帐户to charge the amount to As account
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7GE 以计帐方式付款to pay on account
E^ hHH?w+ mqfO4"lt r,(et JIO$=+p 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
.w6eJ4] M!M!Ni iP3Z 9^F2$+T[: 由某人收益并负风险on ones account and risk||for ones account and risk
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,%# 由某人负担for ones account||for account of one
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; Z<b"`ty. T_<BVM 按某人指示||列入某人帐户by order and for account of one
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0]K 列入5月份帐目for May account
_DPOyR2 2_QN&o ~h -qV{WZ Hp &ogt2<1W 编入某中帐项下to pass to the account of||to place to the account of
^b?2N/m@ +UWU|: Ja^ 5?Ar| t@bt6J .{ 寄出清算书to send in an account||to send in render an account
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dgoR f%qt)Ick 6\dX 支票薄cheque book
MN;/*t }ZZ5].-a<D farDaS[\VY u>T76,8|\ 支票陈票人cheque drawer
#$'"cfRxc &$fbP5uAZ Xwu.AVsr eQX`,9:5 持票人cheque holder
YwT-T,oD _94s(~g: J>S3sP Sg*0[a3z 不记名支票cheque to bearer||bearer cheque
[!*xO?yCJ 3=4SGt5m %EbiMo ]3B p_terD:
记名支票||认人支票cheque to order
1-;?0en&0 zDBD .5R; .5tg4%l ?p8Qx\%* 到期支票antedated cheque
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+/'<z e 3@x*XI ]YD(`42 x 未到期支票postdated cheque
jD<pIHau 7|D|4!i2Y o$bUY7_ ?AsDk ~3 保付支票certified cheque
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fNB3 'wQy]zm$ M23&<}Q8 未获兑现支票,退票returned cheque
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@FK eO4)|tW [QEwK|!L d?Y-;-|8Qh 横线支票crossed cheque
J1 tDO? {/UhUG a?<?5 5j[#'3TSU 普通横线general crossing
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eHQ] N~#D\X^t. ?eWJa _`aR_%Gx 特别横线special crossing
H@!#;w ]tVl{" .{ _nX%#/{ #MM&BC 空白支票blank cheque
P>htQ i,OKfXp ep?:;98|t Qb@eK$wo} 失效支票,过期支票stale cheque
dq8+m(7k F.KrZ3%4iB 0BC`iql5 lP0k: 普通支票open cheque
r{ "uv=,` UH40~LxIma *)%dXVf ONWO`XD 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
u5 E/m hDtKnF 3}4#I_<$F@ 1o#vhk/"+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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PJl qc-C>Ra Y\8+}g;KR + U5U.f% 支票换现金||兑现to cash a cheque
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2 清理票款to clear a cheque
%MNk4UsV ]PVto\B= @U7Dunu*f s"rg_FoL 保证兑现to certify a cheque
z@`@I yM17H\ = r /yHmEk& G1r V<,#m 填写支票数额to fill up a cheque
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7Xg GiqBzV3" 支票上划线to cross a cheque
{9{J^@ @ dqwWfn1lt KDaN-r^{% 8q*";>* 开发支票to make out a cheque
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oS|f0 TPqvp|~2 s?+fPOF JP_kQ 签发支票,开立支票to draw a cheque||to issue a cheque
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]zw*t* 透支支票to overdraw a cheque
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f ,N;v~D$Y U_}hfLILi T8mY#^sW_ 背书支票to endorse a cheque
7A[Ogro *sAOpf@M mCG;[4gM t}c v2S 请付票款||清付票款to pay a cheque||to honour a cheque
1::LN(`< s%bUgO%& l"?]BC~ #\0TxG5'QA 支票退票to dishonour a cheque
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h/{8bC@bi 拒付支票to refuse a cheque
m/KjJ"s, :Ip~)n9t T&!ZD2I {[N?+ZJD*L 拒付支票to stop payment of a cheque
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[^^v+H 提示要求付款to present for payment
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Kc WySNL#>a 见票即付持票人payable to bearer
dUZ$wbV%h ?&XzW+(X R^|!^[WE V3 qT<}y| 支付指定人payable to order
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已过期||无效out of date||stale
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s7}?l9 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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" 文字与数字不一致words and figures differ
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Ridc^ 3g^IXm:K$ d8D yv#gT f>|9 l 支票
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Ia=&.,xub 时间已过account closed
i_|h{JK) %C6|-?TAd +yt 6.L {`tHJ|8 更改处应加盖印章alterations require initials
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RA!x 时间已过effects not cleared
t>XZ3 :O5Tr03z 5%EaX?0h+ ZCj>MA 停止付款payment stopped
jM{qRfOrg \o0z@Ntq oZ?IR#^ [O.LUR; 支票毁损cheque mutilated
22l|!B%o >+zAWK9 ,oC={^l{ TXA. 6e 汇款||寄钱to remit||to send money
.WxFm@]/\ @ARAX\F ?psOj% rOs)B 21/ 寄票供取款||支票支付to send a cheque for payment
P9 W<gIO &z7N\n @hE7r-}] a.5zdoH_ 寄款人a remitter
---Ks0\V mABwM$_ qpluk! [GcA.ABz 收款人a remittee
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ka v'mJ~tz V#n?&-{V 国外汇票foreign Bill
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"~.8eKRQ \c5#\1< 国内汇票inland Bill
yt]Oj*nn0K F]dmc,Q Requ.?!fG; wz*)L
(pP 跟单汇票documentary bill
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eLe,= 空头汇票accommodation bill
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KT]J,b 原始汇票original bill
+35)=Uov )'/nS$\E: r7]?g~zb h^.tomg8 改写||换新票据renewed bill
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