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。
;%.k}R%O@ 会计报表statement of account
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rx[` [67f; ?b M]zNW{Xt 0J,d9a [1 往来帐目account current
#UnO~IE.m$ Z42 Suy k.f:nv5JO f6A['<%o 现在往来帐||存款额current accout
00x^zu?N lSv;wwEg D7'0o`| 48*pKbbM4 销货帐account sales
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{Q wbKBwI5w 共同计算帐项joint account
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W0$t. gG> ^h1_o~ o:\j/+] 未决帐项outstanding account
exU=!3Ji 03\8e?$ ,colGth54 6y!?xot 贷方帐项credit account||creditor account
#EK8Qe_ tF1%=&ss *J5euA5= ~4gKA
D 借方帐项debit account||debtor account
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C((1| xJ5!`#= ^moIMFl 应付帐||应付未付帐account payable
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9M6wS 应收帐||应收未收帐account receivable
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&p 新交易||新帐new account
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: \V)5+ 未决帐||老帐old account
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8a9G "$YLU}S9 现金帐cash account
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}-iOYSn 流水帐running account
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W\ h%e!f# 暂记帐||未定帐suspense account
ogbdt1 1yc@q8 (j"MsCwE cNvcpv 过期帐||延滞帐overdue account||pastdue account
zt}p-U2I j)*nE./3 w+P^c| LRs;>O 杂项帐户sundry account
Jx?>1q=M -2d&Aq4m) {mGWMv l]&)an 详细帐单||明细表detail account
63$m& ]x I%xJ)fIK 9x,+G['Zt W{aN S@1 呆帐bad account
+2O_LPV$, DJUtuex (DAJ(r~ 1^dWmxUZH 会计项目title of account
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x[#.* 会计薄||帐薄account-book
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s( ![%,pip2/& 营业报告书||损益计算表account of budiness||business report
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"]ys# !CKUkoX z& jDO ex (7,Awf5D~ 借贷细帐||交验帐account rendered
IrC=9%pd$R ~G:7*:[b #CmBgxg+M Bs}>#I 明细帐account stated
9f`Pi:*+/ \f#ao<vQm <X*8Xzmv lX3h'h 与…银行开立一户头to open an account with
=ndKG5 *Cw2 h -^DB?j+ Ea?.HRxl 与…银行建立交易to keep account with
AF6'JxG7 XT"c7]X FO$Tn+\ 6 !)34tu2 继续记帐to keep account
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cm^JyS) RSC-+c6 1 与…有交易to have an account with
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D(gYNi 作成会计帐||有往来帐项to make out an account with
.>n|#XK L8ke*O$ h;->i] FQ%mNowuj 清算||清理债务to make up an account
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;hg# 清洁帐目||与…停止交易to close ones account with
>Fz$DKr[ t=AR>M!w~ 43XuQg4 >YLm]7v} 结帐to close an account
O [/~V= oWmla*nCKL e^ yB9b 2B7&Ll\> 清理未付款to ask an account||to demand an account
+Sfv.6~v eAMT7 2_ ,"o\_{<z x<(h9tB 结清差额to balance the account with
@^Oww(I tF|bxXsZ AM>:AtY ,tZwXP{ 清算to settle an account||to liquidate an account||to square an account
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7e3 审查帐目||监查帐目to audit an account
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cO:x{~ !r<7]nwV (Gcl,IW 检查帐目to examine an account
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/03>|Juo <mN3:G =R05H2hs 转入A的帐户to charge the amount to As account
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fIodk $dR%8@.H +-hmITJv y_6HQ: 以计帐方式付款to pay on account
S~T[*Z/m 5j]%@]M$Z 8/:\iPk0 LdOB[W 代理某人||为某人on ones account||on account of one
z?PF9QL1 h>wU';5#f $IHa]9 { _3hEYeh 为自己计算||独立帐目on ones own account
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N |fUSq1// d1-QkW^0y P1t5-q 由某人收益并负风险on ones account and risk||for ones account and risk
4P8:aZM !>Xx</iD1 <x/&Ml+ %9j]N$.V 由某人负担for ones account||for account of one
STI8[e7{ %^S1 fUwT du !.j jAu/]
HZx 按某人指示||列入某人帐户by order and for account of one
MYjCxy-;A \21!NPXH2 xRfX:3 `)'YU^s 列入5月份帐目for May account
B4 hR3% `6zoZM7?Y (f)QEho7 vQ;Z 0_ 编入某中帐项下to pass to the account of||to place to the account of
M<SZ7^9< e*tOXXY1 v[m>;Ubg& DD1S]m 寄出清算书to send in an account||to send in render an account
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{Q L`L !59q@Mya[ /O9z-!Jz QZX+E 支票薄cheque book
b{A#P? 8W{R&Z7aL K$4Ky&89
){v nmJJ% 支票陈票人cheque drawer
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"vp&A 持票人cheque holder
, vWcWT },l3N K E11"uWk` b<%6aRC\ 不记名支票cheque to bearer||bearer cheque
='(:fHhhX i9d.Ls =dPrG=A &a V`u?'e 记名支票||认人支票cheque to order
&W1cc#( KyjN' F$ '2eggX% "bJW yUb 到期支票antedated cheque
4v;/"4)' ]'hz+V31% JMXCyDy; LVX.s tN#p 未到期支票postdated cheque
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I )<%GHDWL Ay[6rUO 保付支票certified cheque
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E WmeV[iI 未获兑现支票,退票returned cheque
+5voAx! uZCPxog 1$4dzI() alyWp 横线支票crossed cheque
}5EvBEv-) fnB[b[ {>9vm!<[*\ r+>gIX+Fl 普通横线general crossing
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.^eajb`: 特别横线special crossing
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G XsEDI?p2 v#TU7v?~ 6YNd;,it>p 空白支票blank cheque
BKi@c\Wb b-,4< H8m ,XU<2jv] X3@Uih}| 失效支票,过期支票stale cheque
.r4*?> Ko:<@h m9 1Gc?c |cs]98FEf 普通支票open cheque
EN^5Hppb XkDIP4v% /V0[Urc@ }"Clv/3_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
KSz;D+L\ &sJ -&7YZ .k cyw>T`I )\Am:?RH; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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= {\hjKP h/k00hD60 id+ ~ V 支票换现金||兑现to cash a cheque
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pjg 清理票款to clear a cheque
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1 g-? @a i]9C"Kw$L 保证兑现to certify a cheque
q#=HBSyM /*P) C'_M 5:|9pe) R#HVrzOO|T 填写支票数额to fill up a cheque
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o|,#4F Wz%H?m:g# ZmI0|r}QbY 支票上划线to cross a cheque
b+1!qNuCW# :CLWmMC_ U$|q]N GXG 7P,p, 开发支票to make out a cheque
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pu~b\&^G 签发支票,开立支票to draw a cheque||to issue a cheque
(\ge7sE-oo zzK<>@c PriLV4? kMJ}sS 透支支票to overdraw a cheque
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K- 背书支票to endorse a cheque
eR%\_;}7; .' }jd# Om^(CAp _3(rwD 请付票款||清付票款to pay a cheque||to honour a cheque
fV@[S Idb*,l|< A'BqNsy P -NR]f 支票退票to dishonour a cheque
w?>f:2(=[ "iTjiH)Q( KLvAe>#, hr;^.a^ 拒付支票to refuse a cheque
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jXr 拒付支票to stop payment of a cheque
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^3[_4av 6@TU9AZS` <o/!M6^: 提示要求付款to present for payment
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wm5 10fxK ltfKqY- 见票即付持票人payable to bearer
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HdN5zl,q s3eS` rK- 支付指定人payable to order
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y{/7z}d mFg$;F 已过期||无效out of date||stale
2HtsSS#0Q Ie(i1?`A8 ]Cj@",/3# TKM^ 请给出票人R/D||refer to drawer
Asv]2> x KJRAW]?{ "h#R>3I1)
}%p:Xv@X! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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xRe`Duy: 文字与数字不一致words and figures differ
][wb4$2 KEtV Ez;Q o8 "aOs#4N 支票
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>*RU:X 时间已过account closed
K_;vqi^1^& (oi:lC@h* 6LBdTnzUd T[Zs{S 更改处应加盖印章alterations require initials
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aOH|[ 时间已过effects not cleared
l)9IgJ|<b )GkJ%o#H2 zMR)w77 >E>yA d 停止付款payment stopped
m,lZy#02s3 >G:Q/3jh D`T;j[SsS# SI
=$s>1 支票毁损cheque mutilated
B+K6(^j,,y BB6[(Z moM?aYm !?nbB2, 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
qD{1X25O Ipk;Nq }:0_%=)N< E`.xu>Yyj 寄款人a remitter
D5,]E`jwu 3>KEl^1DB E+aePo U )A\
ZS<@Z7 收款人a remittee
^.6[vmmq eX+36VG\ fzIs^(:fl |NuMDVd+s 国外汇票foreign Bill
ISGw}# }]? xqt?z n i>YS%&O? r{;NGQYs 国内汇票inland Bill
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q g'7E6n"!, Dh8ECy5k<* 跟单汇票documentary bill
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h[W`P%xZ &DLWlMGq G?s9c0f 空头汇票accommodation bill
z`zz8hK. ev4[4T-(@ Fw 0m(7 UzxL" `^7 原始汇票original bill
PVI Oe}N Zw]"p63eMa o-\h;aQJ NoiB98g 改写||换新票据renewed bill
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/ aJ'Fn i#'K7XM2 即期汇票sight bill||bill on demand
P([!psgu g-eJan&]N x3q^}sj% RlOy,/-< …days after date||…days after date…日后付款
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]3LLlXtK[ $
VT) …months after date||…months after date…月后付款
]l,D,d81 N3%#JdzZ$ CD&a_-'z$K
7kLurv 见票后…日付款…days after sight||…days sight
,Y:oTo=~ 2FMmANH0ev 76l. {TXF tm~9XFQ< 见票后…月付款…months after sight||…months sight
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3tz JWNN5#=fQ 同组票据set of bills
QLJ\> 4|?(LHBD) ?(9*@ &W\e 5X<A 单张汇票sola of exchange||sole of exchange
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f)Qln[/ 远期汇票usance bill||bill at usance
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