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。
()P?f ed 会计报表statement of account
{E@@14]g c !5OK4+Z (D))?jnC ^&.F! 往来帐目account current
tFb49zbk E]+W^VG :k JSu{p <Q%o}m4Kt 现在往来帐||存款额current accout
6KV&E8Gn 9WHkw@<R+ bluC P| gBrIqM i5 销货帐account sales
KUB"@wUr YwKY3kL o6svSS -BB 5bsjA 共同计算帐项joint account
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+ K34y3i_ 未决帐项outstanding account
R{4O*i8# 5vY1 XZt{ B9+oI cO ,A_itRHH 贷方帐项credit account||creditor account
b$VdTpz 0;V2>! o.sa?* X8Gw8^t 借方帐项debit account||debtor account
Ei}B9 &O 3``$yWWg ^@jOS{f l 3~M8.{
U#V 应付帐||应付未付帐account payable
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W'\8L I_N"mnn@Nr 应收帐||应收未收帐account receivable
-6Cxz./#yS R0{n0Br [7L1y) I( utRvE(IbmV 新交易||新帐new account
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`H*s@ 未决帐||老帐old account
AvhmN5O= {Uu7 @1@n zYF'XB]4 |9}G 现金帐cash account
3/4xP| TB1 1crE ]xV7)/b5G :m-HHWMN 流水帐running account
~vG~Z*F 3"&6rdF\jB 1\_4# @') .rax`@\8 暂记帐||未定帐suspense account
^D/*Hp _ ~"{Kjr#R jr'O4bo% H6*F?a`)I 过期帐||延滞帐overdue account||pastdue account
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wgL 5LXK#+Z 3u-j`7 杂项帐户sundry account
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03_tt7 [+>$'Du BDc*N]m}B1 详细帐单||明细表detail account
~M,nCG^4 c~z{/L OfY>~d hA)3Ah* 呆帐bad account
^yjc"r%B 'szkn0 Y{um1)k )|'? uN7 会计项目title of account
"'dt"x) I)9;4lix "X"DTP1b KZ;U6TBiB 会计薄||帐薄account-book
u6cWLVt ka*VQXk* ; #e-pkV &c?-z}=G 营业报告书||损益计算表account of budiness||business report
x)nBy)< ]D%D:>9|/ V#C[I~l bWG}>{fj 借贷细帐||交验帐account rendered
js'*:*7 Vg&`f ub./U@1 FpCj$y~3 明细帐account stated
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;!=7y7Y 03AYW)"}M 与…银行开立一户头to open an account with
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Fl^.J<Dz HFvhrG 与…银行建立交易to keep account with
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UYGl 继续记帐to keep account
k7f[aM 5] OJQ7nChMm =}u;>[3 2mVH*\D 与…有交易to have an account with
PBR+NHrZ )"=BbMfhu \D>' rOS fDv 作成会计帐||有往来帐项to make out an account with
VqbMFr<k Su-LZ'C\ OA&N WAm4 **dGK_^T0 清算||清理债务to make up an account
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"?}QwtUW 清洁帐目||与…停止交易to close ones account with
M'R^?Jjb |`E\$|\p C7eaioW$ |#f
P8OK 结帐to close an account
VS1gg4tCv DTAEfs!ZW $BkdC'D /,$6`V 清理未付款to ask an account||to demand an account
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;6xZV 结清差额to balance the account with
Q3_ia5 `O +SZ#s:#SE RR*z3i`PP C(7LwV 清算to settle an account||to liquidate an account||to square an account
`{ou4H\ (:vY:-\ bO UOT~L4G Kc}FMu 审查帐目||监查帐目to audit an account
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=y[eQS$ 检查帐目to examine an account
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.p' G{YJ(6etZ \/S?.P#L~ 转入A的帐户to charge the amount to As account
#0hX)7(j b?h"a<7 yrE|cH'f0 /'!F \ kz 以计帐方式付款to pay on account
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R.,<DQM 代理某人||为某人on ones account||on account of one
d=Q0/sI& &yp_wW- qwiM.b5 $ [M8G 为自己计算||独立帐目on ones own account
!NZFo S~ hXmW,+1 ;UArDw H 57%:
0loW 由某人收益并负风险on ones account and risk||for ones account and risk
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DVrf DLJu%5F 由某人负担for ones account||for account of one
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ceyZ4M +'y$XR~W { :&9#p%/ 按某人指示||列入某人帐户by order and for account of one
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pn{Nk1Pl `~VV1 列入5月份帐目for May account
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Ycn*aR2 编入某中帐项下to pass to the account of||to place to the account of
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? > ~J&i3 ,M5zhp$ 寄出清算书to send in an account||to send in render an account
-jFvDf,M,D 3{]csZvW 305() |J?KHI 支票薄cheque book
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BJB'o 支票陈票人cheque drawer
@'7'3+ c EO:i+e]= [qI, $ + sJw#^l 持票人cheque holder
8%U+y0j6b }BzV<8F .?@$Rd2@W [59_n{S 1 不记名支票cheque to bearer||bearer cheque
d+\o>x|Y!Y L|u\3.: Pz:,q~ r@%-S!$ 记名支票||认人支票cheque to order
BwEO2a{ ?WKFDL'_0j !w(J]< g;UB+Y 247 到期支票antedated cheque
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;S7MP`o@ 4`7N}$j#, #||^l_ 未到期支票postdated cheque
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v 3ktjMVy\ z)#I"$!d :uSo2d 保付支票certified cheque
C-V,3}=*2 l#Ipo5= ^yb3L1y (1^AzE%U+Z 未获兑现支票,退票returned cheque
W_Z%CBjcT ~a^mLnY@ W.'#pd
|Rd?s0u 横线支票crossed cheque
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s2 z 普通横线general crossing
^Vso`(Ss SIYBMe ;6KcX \g- 07P/A^Mkx 特别横线special crossing
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空白支票blank cheque
~! ;*C opU=49b ?x1sm"]p' ;h<(vc3@f 失效支票,过期支票stale cheque
)CJXkzOX [ uU"=H| Kkcb'aDR :tBIo7 普通支票open cheque
Q3[MzIk 4 6Ri+DPf: n("Xa#mY[ LeRyS] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
"\cDSiD c<bV3, UTB]svC' b+Sq[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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<XQ'tM]N `@TWZ%f6 o@:${>jw _N)/X|=~s 支票换现金||兑现to cash a cheque
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xPM`Zx H1>~,zc>E 清理票款to clear a cheque
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V<iv i<@"+~n~GK A0X'|4I *U>"_h T0 保证兑现to certify a cheque
jV{?.0/h| D+#OB|&Dn !iv6k~.e'2 -[/tS<U 填写支票数额to fill up a cheque
Q\Wh]=} 2qd5iOhX+ dhrh "x_?: @7UZ{+67*C 支票上划线to cross a cheque
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$ |BGB60}]f &s6;2G&L$ m.F}9HI%hN 开发支票to make out a cheque
h4p<n&)F H=lzW_( $, hHR: d*$L$1S 签发支票,开立支票to draw a cheque||to issue a cheque
K@%o$S?>z_ ly[j=vBV [=<vapZt @TJxU 透支支票to overdraw a cheque
HuT4OGBFpC tJBj9{ '+EtnWHs 6v"WI@b4 背书支票to endorse a cheque
B]2m(0Y>>v <+y%k~(" i+q tL3 uB=DC'lkg 请付票款||清付票款to pay a cheque||to honour a cheque
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@M>[ 支票退票to dishonour a cheque
~=GwNo_ B4@1WZn<8 #| pn,/ bG)EZ 拒付支票to refuse a cheque
=jEVHIYt %$Dn);6= *@I/TX'\rY CCHG
d&\Z 拒付支票to stop payment of a cheque
!zVjbYWY 'XJqh|G B>}B{qi| }j$tFFVi~ 提示要求付款to present for payment
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oz >sjvE4s ~xLo0EV" %W}YtDf\ 见票即付持票人payable to bearer
?;]Xc~ LpK? C<?x #V{!|Y ' ,ZI#p6 支付指定人payable to order
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u7^ s%QCdU ] 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
+iqzj-e&e[ ){LU>MW{& QE|x[?7e,! A]laS7Q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
W(}2R>$ ;Q8`5h )[ QT?; >*/:"!u 文字与数字不一致words and figures differ
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= EfB.K}b^ 支票
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pocXQEg$] 时间已过account closed
\_(|$Dhq An_3DrUFV_ \sAkKPI :9DyABK=Cv 更改处应加盖印章alterations require initials
/PVx Co,?<v=Ll X?YT>+g; .,sbqL Q@"}v_r4
"/G]M& 时间已过effects not cleared
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jM-7 JXjH}C 停止付款payment stopped
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e$@i r $[{sW EERCb%M8Z 汇款||寄钱to remit||to send money
~ z^49Ys: L=<$^ m Q,M,^_ Q;ZV`D/FA 寄票供取款||支票支付to send a cheque for payment
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+T Sz:PeUr9h 寄款人a remitter
odDVdVx0 yf[1?{iVo 7|"l/s9, DQ}&J 收款人a remittee
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qs,^~W Adet5m.|[8 国外汇票foreign Bill
H2xDC_Fs DxD\o+:r *ZV3]ig2$ vTo+jQs^ 国内汇票inland Bill
h@]{j_$u ?^J%S, RD0*]4>] :`K2?;DC8 跟单汇票documentary bill
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Q/!+K 空头汇票accommodation bill
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& [?=DPE% %__ @G_M _>)@6srC 原始汇票original bill
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k~|r#@ |z8_]o+|r1 改写||换新票据renewed bill
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