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。
-7O/ed+ 会计报表statement of account
z`5I1#PVA ,j nRt%W /a(zLHyz) ]= NYvv>H 往来帐目account current
U(N$6{i_ 4:@|q:DR I.u,f:Fl' 'U"3'jh 现在往来帐||存款额current accout
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@="b #5C3S3e= 销货帐account sales
GnOo+hB (d;(FBk=' W[>Tq T63 J\so8uT: 共同计算帐项joint account
XC1lo4| "|'`'W `Y\/US70{c (<C%5x
k 未决帐项outstanding account
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y, 1:!rw,Jzl` R{o*O_qX 贷方帐项credit account||creditor account
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N otSPi7|k S.)7u6/_! 借方帐项debit account||debtor account
4_%FSW8- b<(UmRxx3 IA`8ie+ &8AS=v 应付帐||应付未付帐account payable
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4[ ]XGn2U\ ]GtR8w@w 应收帐||应收未收帐account receivable
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UgK E g**%J Xo J8v:a`bX& 新交易||新帐new account
j' *p .&x?`pER !-RpRRR[Co ;vc lAsJ 未决帐||老帐old account
:_\!t45 n{Qh8" 6>BDA? a^T4\ 现金帐cash account
DYKV54\ue <SM&VOiaOz Zc3:9 q AVfbcb 流水帐running account
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d) 暂记帐||未定帐suspense account
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< tbzvO<~ KaQq[a ua|Z`qUyq 过期帐||延滞帐overdue account||pastdue account
_ K+V?-= y5Wqu9C\Io r{!"%03H_ Y5i`pY/}#? 杂项帐户sundry account
W3V{Xk| ;Jbc'V'fm YaVc9du7 B
mBzOk^ 详细帐单||明细表detail account
9 QCpXy -KwL9J4u aBVEk2 p KYRm
Ui# 呆帐bad account
-6~dJTm[t 4}8+)Pd t2-nCRXEP y|+~>'^JR 会计项目title of account
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|c%w [5p7@6:$u rxgVT4 G\:psx/ 会计薄||帐薄account-book
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b| 营业报告书||损益计算表account of budiness||business report
22Y!u00D \;B$hT7z* d1uG[ yrE,,N%I 借贷细帐||交验帐account rendered
! F;<xgw 8`inRfpY -0KbdHIKb' bco[L@6G$ 明细帐account stated
{80oRD2=Q !7kLFW <(bCz>o| *t?~)o7 与…银行开立一户头to open an account with
pRiH,:\ C{`^9J- K[#v(<) o! 2n}C
与…银行建立交易to keep account with
A
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ph8Jn+|E !rsa4t@t 继续记帐to keep account
w$b+R8.n) FD
XWFJ Gdf1+mi 3I;xU(rv 与…有交易to have an account with
BDm88<] _d\u!giy C)J_lI{^ (DG@<K,6 作成会计帐||有往来帐项to make out an account with
9
+'@ z|G|Y 22 ]{Mci]H6T yUD_w 清算||清理债务to make up an account
3XAp Y' z<yNG/M1>U [xZ/ZWb/ Q{.{#G 清洁帐目||与…停止交易to close ones account with
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IDGQIg b"R, p=M 结帐to close an account
H)`C ncB D0Vyh"ua -~vl+L ( Lok 清理未付款to ask an account||to demand an account
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ba(arGZ+{ zp7V\W;
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zi'Lu` 结清差额to balance the account with
,2 zt.aqB QvG56:M3 S3ab0JM Q(~3pt 清算to settle an account||to liquidate an account||to square an account
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_>TW 8iMF 8\ XKz;o^1a^ 审查帐目||监查帐目to audit an account
5cyddlaat YMc8Q\*B ]&Y#)ebs ^%\)Xi 检查帐目to examine an account
pY+.SuM 'GEBxNH: zAeGkP ~K p{iG{ 转入A的帐户to charge the amount to As account
BA~a?"HS U0NOU# (Oxz'#TX Zi 2o 以计帐方式付款to pay on account
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\ErJ+i P'a0CE% ksB |ZvNH ~! 代理某人||为某人on ones account||on account of one
Z~r[;={, Ad dGB^7yl %v5)s(Yu rPRrx-A 为自己计算||独立帐目on ones own account
$7Jfb<y "KMLk 6eOrs-ty VK @$JwdL 由某人收益并负风险on ones account and risk||for ones account and risk
gKmX^A5< HG2N-<$ _LJ5o_-N ~R :<Bw 由某人负担for ones account||for account of one
Sa%zre@ uz ]E_&2 @O@fyAz `@h:_d 按某人指示||列入某人帐户by order and for account of one
.CVUEK@Z4 ykxbX w+q?T "Kyifw? 列入5月份帐目for May account
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y)6,0K {k 编入某中帐项下to pass to the account of||to place to the account of
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M{]e5+ ;4!=DFbU >Y}7[XK 寄出清算书to send in an account||to send in render an account
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nMApPl O~.U:45t c\M#5+ 1j {T&v2u#S 支票薄cheque book
ue@8voZhS/ wuKl-:S;Vs HeCcF+ :v`o6x8 支票陈票人cheque drawer
x;Gz6| vK(I3db! , 7Xqte QjLji+L 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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9SY(EL k_!+V`Ro# On4w/L9L5 记名支票||认人支票cheque to order
N<(HPE}; L!g DFZr qbXz7s*{ uyFn}y62 到期支票antedated cheque
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a"QU:<-v 未到期支票postdated cheque
f/ajejYo?, W}h|K:-S k5@d! }#c a+41Ojv ( 保付支票certified cheque
|6%.VY2b `@|w>8bMz{ JvkL37^n: O6iCZ 未获兑现支票,退票returned cheque
Noh?^@T`Ov $M':&i5`, x5OC;OQc Q2eXK[?* 横线支票crossed cheque
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S oo<.9~ pCC 7(Ouo 普通横线general crossing
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特别横线special crossing
cx^{/U?9} YsP/p- }>&KUl JDv-O&] 空白支票blank cheque
cXN _*% 1zjaR4Tf %jEY3q xQu
eE{ 失效支票,过期支票stale cheque
?z/Vgk+9| 0Q~@F3N-\> .0|=[| ]` ]g@v 普通支票open cheque
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t.|` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
iePf ]O* ^7aN2o3{ !gH9 ay dB;3.<S= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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g:<? n.hElgkUOr kIvvEh<L= 支票换现金||兑现to cash a cheque
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8bNQU dvjTyX 清理票款to clear a cheque
'#Dg8/r! w#(RW7":F 8LJ{i% -2i\G .,J 保证兑现to certify a cheque
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|^^K!% 4tXSYHd3 lKKERO5+ 填写支票数额to fill up a cheque
|}[nH> EO)%UrWnC "Xn%at4 0^~\COa 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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~Fdx -<N&0F4|* 签发支票,开立支票to draw a cheque||to issue a cheque
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"S'(i fgF;&(b 透支支票to overdraw a cheque
27 GhE ULBg{e?l8 D>sYPrf hu5!ev2 背书支票to endorse a cheque
Q\kub_I{@ +MUwP(U=w >V;,#5F_ RL}KAGK 请付票款||清付票款to pay a cheque||to honour a cheque
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P7GRSjG Bw<rp- 支票退票to dishonour a cheque
w1|Hy2D`0 TGV +=P@HfVfiq gPEqjj 拒付支票to refuse a cheque
.~klG&>aV 5/I_w0 8SmjZpQ? >HTbegi 拒付支票to stop payment of a cheque
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Z0n; <{ru|-9 提示要求付款to present for payment
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30L q<{NO/Mm 见票即付持票人payable to bearer
-{g~TUz \m/xV/ F $yO GJQc!cqk 支付指定人payable to order
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N}`^ XutF"9u 已过期||无效out of date||stale
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L )]Ti>R O7 请给出票人R/D||refer to drawer
1dG06<! "pvZ,l>8f pGWA\}' @}LZ! y 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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<!'M} s 文字与数字不一致words and figures differ
zg}YGu|J F=wRkU clDHTj=~ UTk r.T+2X 支票
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45+{nN[ 时间已过account closed
x8N|($1 %w"nDu2Gcv 1~5trsB+5 p2pAvlNoF 更改处应加盖印章alterations require initials
xHkxc}h -q>^ALf|@> J)x3\[}Ye zQ8!rCkg4 y!Cc?$]_Y
FLr;`3 时间已过effects not cleared
%5B%KCCN 9%DT0.D}$j yfe'>]7 Y& {|Sw7? 停止付款payment stopped
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&Y IB$7`7 (Wj2?k/] 支票毁损cheque mutilated
5vOC CW yp]@^T N z@h~Vb&I ]> G&jd7 汇款||寄钱to remit||to send money
Y94MI1O5$ 2[R$RpA_ :,UN8L " -T_\f?V8
8 寄票供取款||支票支付to send a cheque for payment
P%>?[9!Nt ClUSrSp a W;aA'! zK5bO
=0j 寄款人a remitter
b`~wGe \ V%_hl vq6%Ey3Gix AFm1t2,+;
收款人a remittee
hC<14 b:MG@Hxc Ot9V< D6h HD-Erop 国外汇票foreign Bill
W|R-J wGLF%;rRe4 $kz!zjC' $99R| ^ 国内汇票inland Bill
A"l{?;~ !]b@RUU WH$HI/%*m ><Z'D 跟单汇票documentary bill
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@.$MzPQQI w6zBVi Yp5L+~J[ 空头汇票accommodation bill
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