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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68` 会计报表statement of account
5nV IC3N+1 LO;7NK DyPHQ}G N=T 0Td 往来帐目account current
DbWaF5\yD M"\Iw'5$ 56JxHQu eQqnPqi- 现在往来帐||存款额current accout
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43.Q);4 JIc(hRf9> '[Zgwz;z 销货帐account sales
F5y0(=$T ;~,)6UX7 s3-TBhAv sEymwpm9 共同计算帐项joint account
3p1U,B} G)IK5zCDd x?7z15\ 0fJz[;dV>n 未决帐项outstanding account
0gRm LX ^>/~MCyM. Y(RB@+67 nV:RL|p2jw 贷方帐项credit account||creditor account
D wfw|h "T@9#7Obu :u]QEZ@@ 4iDqd 借方帐项debit account||debtor account
~2;\)/E\ 'iWDYZ? dOT7;@ 8'PK}heBU 应付帐||应付未付帐account payable
"c.@4#/_ }U'VVPh_ +!Q*ie+q B3|G&Kg 应收帐||应收未收帐account receivable
Q7#t#XM %p:Z(zU :85QwN]\ []jbzVwS2 新交易||新帐new account
$[g#P^ GdYQq. a9u2Wlz |%oI,d=ycv 未决帐||老帐old account
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Fk Wl7S<>hg4 l(9AwVoAR| |~o0-: 'C 现金帐cash account
<naxpflom0 e3mFO+ 7|xu)zYB Bg[_MDWc-P 流水帐running account
M._;3_)%/ klAvi%^jE VAo`R9^D# 3a|pk4M 暂记帐||未定帐suspense account
AJ3%Z$JJ;s ~.>8ww Z,tHyyF?j 0|<9eD\I= 过期帐||延滞帐overdue account||pastdue account
OdpHF~(Y/ D\Y,2!I S5kD|kJ Qz89=#W 杂项帐户sundry account
9}_' 3Vbt(K ,^7]F"5 D |=L)\ 详细帐单||明细表detail account
W] WH4.y ][KlEE>W2 Gr>CdB>~+ +cbF$,M4 呆帐bad account
*+XiBho 1?yj<^" P4zwTEk` (I`lv=R"j 会计项目title of account
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IT7],pM +f%"O? 会计薄||帐薄account-book
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&7NF}CF2 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
/M'd$k"0z E[7E%^:Mg 4AKr.a0q ?pcbso 明细帐account stated
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yiJl 1Q!kk5jE PxQQf I> 与…银行开立一户头to open an account with
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mL{uV$ LuHRB}W ~o/k?l C\ joDAD 与…银行建立交易to keep account with
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7E\ d3|/&gDBK 继续记帐to keep account
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8Z2"WI 与…有交易to have an account with
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H: ,vO\n^ gS'7:UH, 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
R<Mc+{*> ;[UI]?A% j7MUA#6$ ;ne`ppz0 清洁帐目||与…停止交易to close ones account with
qHp2; %#rtNDi Nf<f}` 2$kB^g!:o 结帐to close an account
6r`N\ :18 ?O+. \O4s0*gw TIZ2'q5wg 清理未付款to ask an account||to demand an account
)c&ya|h }<X* :%#b VBQAkl?(}4 c+E \e] { 结清差额to balance the account with
;"u,G! B1J,4 A_\Jb}J1< as]M%|/-I 清算to settle an account||to liquidate an account||to square an account
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IdZ 审查帐目||监查帐目to audit an account
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) 检查帐目to examine an account
3o[(pfcU x'|9A?ez@Z -&`_bf%M F<4:P= 转入A的帐户to charge the amount to As account
yNXYS (J %4}Dm u9|Eos i C5-u86F 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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? '%t$mf!nV @,eo* F?R6zvive 为自己计算||独立帐目on ones own account
;"0bVs`.^e M&V4|D ^8~TsK~ P8ej9ULX, 由某人收益并负风险on ones account and risk||for ones account and risk
{ 22ey`@`h Z(tJd, Q2Ey RFT *5BVL_:~J 由某人负担for ones account||for account of one
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<D! 按某人指示||列入某人帐户by order and for account of one
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6]IWN` 列入5月份帐目for May account
QxE%C i^jM9MAi xj U0& sj&(O@~R 编入某中帐项下to pass to the account of||to place to the account of
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m`fdf>gWp !gRU;ZQU_ 寄出清算书to send in an account||to send in render an account
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e=jk6 支票薄cheque book
~I>|f k7*-v/*S UdkNb}L lY`WEu 支票陈票人cheque drawer
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zm!_~1 持票人cheque holder
~oSA&v4V u"v$[8 g=4P-i3 ~!TrC<ft 不记名支票cheque to bearer||bearer cheque
bupW*fD: oSMIWwg7G otjT?R2g' }.|a0N 5 记名支票||认人支票cheque to order
s!YX<V 2xuU[ 5ip ZdQ^ 78xiT 到期支票antedated cheque
E"BW-<_! H/x9w[\+[ C|FI4/-e Ve[Kv07 未到期支票postdated cheque
^v;8 (eF DPnrzV) E]a,2{&8< <MhODC") 保付支票certified cheque
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u k5 :Oj!J&A 未获兑现支票,退票returned cheque
|1OF!(: 'g)5vI~' yyVJb3n5:! Jn?ZJZ 横线支票crossed cheque
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;p(# \3U.;}0_X "$%&C%t G7-.d/8|^ 普通横线general crossing
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q}Rexc jw2hB[WR sDHFZ:W 特别横线special crossing
]Ah<kq2sk B$97"$#u MGKSaP;x QA!'p1{# 空白支票blank cheque
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]4u`& ^jo*e,y: Z79Y$d>G<E GV)DLHiyxX 失效支票,过期支票stale cheque
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.qU 普通支票open cheque
H8qAj |2X+( F Ed PTA_erU olDzmy(=W* 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
MIAC'_<-e <^A1.o<GN Q@l.p-:^U ^zS|O]Tx 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
N*hx;k9 [ 3SbWwg ?0+J"FH# W 6k\8ulHw 支票换现金||兑现to cash a cheque
\%;5$ovV euh rEjwkH `~W ?a Z2\Xe~{ 清理票款to clear a cheque
%LdFS~ W(*?rA- PP tj!~7lo r?n3v[B 保证兑现to certify a cheque
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A,|lDsvM $k3l[@;hE V)r6bb{^ 填写支票数额to fill up a cheque
L)Ru]X` K06&.>v_ p8u-3 :,dO7dJi 支票上划线to cross a cheque
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开发支票to make out a cheque
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.L>PL?= SE!0f& baM@HpMhM 签发支票,开立支票to draw a cheque||to issue a cheque
1:iT#~n o4pe>hn pSJc.j 6oLq2Z8uP 透支支票to overdraw a cheque
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u}tUv3 G^Yg[*bJ^$ 背书支票to endorse a cheque
L9)nRV8 4~/3MG r$Ck:Q} h wfKgsm 请付票款||清付票款to pay a cheque||to honour a cheque
>)PcK ;7Y4v`m kFHtZS( rYMHc@a9( 支票退票to dishonour a cheque
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Q&sq8U =XT}&D6 ueazAsk3g N-Nq* 拒付支票to refuse a cheque
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^ /"<o""<] -F| C6m! kMLWF 拒付支票to stop payment of a cheque
Jk!*j Ui`Z>,0sFi nE3'm[) )9QeVf 提示要求付款to present for payment
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uyC$8V*l g4 |s9RMD zLiFk<G@Xi 4U;6 2 jq 见票即付持票人payable to bearer
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G@ >1Y',0v 支付指定人payable to order
tb-:9*2j- Yw\PmRL"p 2& l~8, \We\*7^E 已过期||无效out of date||stale
]%PQ3MT. P+~{q.|._c `'{>2d%\g 5xawa:K 请给出票人R/D||refer to drawer
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9_z u* 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
jCMr[ G= 5 :ZM-kZT ljij/ C= ul$^]ZWkI 文字与数字不一致words and figures differ
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(0'l@#fT sacaL4[_< yqm^4)Dp c.u$NnDU6 支票
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N{u4 时间已过account closed
;:[!I ]E0 Lii,L} \WnI&nu B%c):`w8] 更改处应加盖印章alterations require initials
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时间已过effects not cleared
#4ZDY,>Xi# Y7yh0r_ 0pWF\<IZ G] -$fz 停止付款payment stopped
Lzzf`jN] MOuI;EF #-ioLt% :h 1-i 支票毁损cheque mutilated
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`t?, NrE&w H: 汇款||寄钱to remit||to send money
$6~D 2K ]VifDFL} ;?>xuC$ _7(>0GY 寄票供取款||支票支付to send a cheque for payment
d&:ABI Vd2bG4*= 1us-ootsjP =}Np0UP 寄款人a remitter
_ECWS fZ %t&n%dhJ A2{u("^[6 NJfI9 L 收款人a remittee
#/NZ0IbHk lE~5 b -hav/7g @B;2z_Y!l 国外汇票foreign Bill
o+sb2:x B w1ir SomA`y+ERn e"u=4nk 国内汇票inland Bill
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跟单汇票documentary bill
[hs_HYqJ -~O7.E(ok pp$WM\r kB-%T66\ 空头汇票accommodation bill
T^3_d93}d zc&>RM " (c#H \2(Uqf#_ 原始汇票original bill
5mwtlC':l? p\]Mf#B %xtTh]s \_pP:e 改写||换新票据renewed bill
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13,O~^ PtySPDClj 即期汇票sight bill||bill on demand
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& …days after date||…days after date…日后付款
6/^$SWd2 b/IT8Cm3 ^&oa\7<' iHoQNog-! …months after date||…months after date…月后付款
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