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。
B*}:YV 会计报表statement of account
>UXNR`? Sj<]~*y" Aot9^@4]) 3#{Al[jq 往来帐目account current
@h%Nn)QBq )D7/[zb^ -=2V4WU~ _rW75n=3b7 现在往来帐||存款额current accout
ugs9>`fF& 4mm>6w8NT 8M7Bw[Q1 eI/5foA 销货帐account sales
H
;)B5C !{b4+!@p lB ,3Aiz|v- 共同计算帐项joint account
x-~=@oiv 3yLJWHO%W ~L"?C !WTL:dk 未决帐项outstanding account
wB"`lY yg82a7D sV]I]DR m-<m[ 49 贷方帐项credit account||creditor account
5I/lF oy7 JD]uDuE e. R9: uP^u:'VjbH 借方帐项debit account||debtor account
7Q?^wx [$z- c'wU$xt.w a:F\4x= 应付帐||应付未付帐account payable
D=}\]Krmay pz]!T' mTL JajE/ k\-h-0[| 应收帐||应收未收帐account receivable
9u%(9Ae H`rd bE JgBC:t^\pV ;KT5qiqYH 新交易||新帐new account
yV*4|EkvW f'TEua_` r'MA$PiS' WF<3
7"A@ 未决帐||老帐old account
xcH&B%;f H^M>(kT#& l_Zx'm xL"O~jTS 现金帐cash account
Yh;A)Np DTHWL rl]K:8* \J(kM,ZJ 流水帐running account
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g%v<'K w[AL'1s] zpZfsn! <jBRUa[j_ 暂记帐||未定帐suspense account
~EU\\;1Rmq "Cs36k ;RYIc0% J M`[|"R% 过期帐||延滞帐overdue account||pastdue account
%^[D+1ULb HEw&' I{=Yuc A#Y:VavQ? 杂项帐户sundry account
],Yy)<e. _tE55X& w/*m_O\! <>)N$$Rx& 详细帐单||明细表detail account
4eJR=h1 'c# }^@G lSc=c-iOv egVKAR- 呆帐bad account
nu(7YYCM$ PbsxjP #/{3qPN?@ D}Sww5ZmP 会计项目title of account
n#@ Qd!uzM [v\m)5 ij;P5OA GxEShSGOE 会计薄||帐薄account-book
m=SI *V <>728;/C /aIGq/;Y+a +wf9!_' 营业报告书||损益计算表account of budiness||business report
dT[JVl+3= Kxg@( Q jcb&h@T8kv _W^;a 借贷细帐||交验帐account rendered
Nd&UWk^ MdmN7> YoBe!-E *"OUwEl a 明细帐account stated
2=/-,kOL_ Hq!|r8@6 6q6xqr:W Dp!91NgB p 与…银行开立一户头to open an account with
[c;#>UQMf FRQ0t!b<M1 ,~D
V0#" L#zD4L 与…银行建立交易to keep account with
~clX2U8u` kw
E2V+2 RB|i<`Z UtP|<]{ 继续记帐to keep account
t"Ah]sD Z&U:KrFH r$8'1s37` cqSXX++CS, 与…有交易to have an account with
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E *} ? 作成会计帐||有往来帐项to make out an account with
Fm,` ]CO 0Qq<h;8xEc bwH[rT!n -%@ah:iJ 清算||清理债务to make up an account
gdA2u;q .Z
67 Fx|`0LI+C Cs7ol-\) 清洁帐目||与…停止交易to close ones account with
y.c6r> } J=k=cFUX ;81,1
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z 结帐to close an account
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ko 23WrJM!2N p @nj6N.-- ;RRw-|/Wm 清理未付款to ask an account||to demand an account
M/dgW`c doOuc4 BdF/(Pg rM"27ud[`_ 结清差额to balance the account with
yDwh]t \yC /OLXq ?5J# FK593z 清算to settle an account||to liquidate an account||to square an account
^9:`D@Z+ [&PF ;)i Dzf\m>H[ 6]Is"3ca 审查帐目||监查帐目to audit an account
yV )fJ_ }b&lHr'Uw &UOxS W 4P k%+l 检查帐目to examine an account
#-<Go'yF kuD$]A
Q`& 5dI=;L>D HyVV,q^E 转入A的帐户to charge the amount to As account
,>h"~X k#Sr; " "(7y%TFt: ds9'k. 以计帐方式付款to pay on account
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WW _huJ*W7lR t]@>kAA>2L 代理某人||为某人on ones account||on account of one
Y?NL|cW4 |HD>m'e 3HpqMz hm! J@ 为自己计算||独立帐目on ones own account
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DR TA-2{=8 由某人收益并负风险on ones account and risk||for ones account and risk
6dR+qJa6i qBX_v5pvVA !6%?VJB|b QQ .?A(U7 由某人负担for ones account||for account of one
kt2_WW[ Sk cK>i.[ -&>V.hi7 E6TeZ%g 按某人指示||列入某人帐户by order and for account of one
"Zgwe,# # dUKG8-HJ LJ/He[r|[ ,s #~00C| 列入5月份帐目for May account
]yf?i350 k77 3h`; {x_.QWe5 E(4c& 编入某中帐项下to pass to the account of||to place to the account of
/B@{w-N LBCH7@V1yR (yqe4 ["EXSptB 寄出清算书to send in an account||to send in render an account
C!*!n^qA @F<{/|P i"0Bc{cQ f47]gtB- 支票薄cheque book
0vm> *M*p Bdw33z*m O@T,!_Zf K>$f#^ 支票陈票人cheque drawer
Kq3c Kp4 ls^Z"9P Snf_{A< 8~C_ng-wn 持票人cheque holder
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[P`e@$ <u!cdYo@ 不记名支票cheque to bearer||bearer cheque
1y'Y+1.< (4+P7Z,Nc XGx[Ny_A2 2Cz haO 记名支票||认人支票cheque to order
SV>tw`2 90<g=B ,/{e%J o6[.$C 到期支票antedated cheque
^9[Q;=R 2IJK0w@ Jp=fLo 9
6eV#x%z@v' 未到期支票postdated cheque
7&ED>Bk 4b2d
(x)0X !{lH* vV}w>A
p[ 保付支票certified cheque
}<04\t? 2FIL@f|\7z y@3p5o9lv- AoS7B:T;! 未获兑现支票,退票returned cheque
f jx`|MJ R@o&c%K" ,
QcS[9$ 32YbBGDN!f 横线支票crossed cheque
Y,}_LS$f L.HeBeO &?@C^0&QV cV+?j}"*+ 普通横线general crossing
u.GnXuax FH~:&; 5'} V`?S %!<Y 特别横线special crossing
``-N2U5 o!M8V ^vW 3_ )E}v~GW.+ 空白支票blank cheque
G4)~p!TSQ %k!CjW3 AQ~
xjU 928_e)V 失效支票,过期支票stale cheque
Fv$tl)p* ^m qEKy< C-&ymJC| R
BYhU55B 普通支票open cheque
c7e,lgG- SI}s n Nt28n@ 80=0S^gEZ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Ir9GgB IVR%H_uz 2*:q$ c n#(pT3&
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
5;a*Xf%V b,xZY1 a 8z9{H 2cMCZuO 支票换现金||兑现to cash a cheque
-vvyG [X
(4( 1i /LD3Bb)O 3!CUJs/W 清理票款to clear a cheque
UqP{Cyy{ =oBpS=<7 `/8@Fj ,d#*i 保证兑现to certify a cheque
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Vj*-E 填写支票数额to fill up a cheque
|+#Zuq B~]Kqp7yU QaWS%0go V1aP_G-: 支票上划线to cross a cheque
^b8~X [1J_ N^L@MR
- yXJhOCa IG^@VQ% 开发支票to make out a cheque
P?0X az mWp>E`l K`4lL5oH 9zp!lw~;+ 签发支票,开立支票to draw a cheque||to issue a cheque
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}: &.)=>2 透支支票to overdraw a cheque
RTOA'|[0M EZUaYp~M |L
2>|4 v] m/$X2 背书支票to endorse a cheque
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f{sT*_at 请付票款||清付票款to pay a cheque||to honour a cheque
-C=0Pg]ga E>~R P^?Uz 0Hnj<| HL 0m@+ &X>w 支票退票to dishonour a cheque
)x.%PUA d ^bSV4 KOcB#UHJ \""^'pP@ 拒付支票to refuse a cheque
Rh="<'d k&Pt\- 9on LmrdVSs
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meogkL 拒付支票to stop payment of a cheque
8`4M4"lj A
6(` SuE~Wb5& v:O{"s 提示要求付款to present for payment
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rR9| v">?`8V bC{4a_B |XyX%5p* 见票即付持票人payable to bearer
"HOZ2_(o 0z8(9DlTc (NJ{>@& ]S2rqKB 支付指定人payable to order
Ot=>~(u0 8v$q+Wic V DFgu
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bd 已过期||无效out of date||stale
At7!Pas#@g rOJ>lPs Y>x
{ [er qt8Y3:=8l 请给出票人R/D||refer to drawer
g6M>S1oOO QkrQM&Im )_#V>cvNG so-5%S 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
+=tdgw/ ~f<']zXv 8}QM~&&. (,Y[2_Zv 文字与数字不一致words and figures differ
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0 ~4k# ]kj^T?&n. 9{Hs1MD[ =z1Lim- 支票
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>y%H2][ 时间已过account closed
&PMQ]B , ZsZzZ# Fis!MMh.$ wE
.H:q4& 更改处应加盖印章alterations require initials
~Ntk-p $|$@?H>K O& Y;/$w zIa={tU } z'Jsy[s
Mh%{cLM 时间已过effects not cleared
v({O*OR j >k
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AE r)<A YX]J 停止付款payment stopped
- H?c4? 5 Ww<Y]H$xZ< ;*%rFt9FK cy%M$O|hX5 支票毁损cheque mutilated
O8;/oL4 U [$dVs16K U9
iI2$ !Dd'*ee-; 汇款||寄钱to remit||to send money
ieyK$q tU4#7b:Y !j!w$ u]ms~rO 寄票供取款||支票支付to send a cheque for payment
geQ!}zXWi .; MS78BR %. 1/#{ #Xg;E3BM 寄款人a remitter
}dc0ZRKgx !W}sOK7# f 3UCELJ
/-M:6 收款人a remittee
80nE QT
y 6,t6~Uo/ 8xy8/UBIk0 4Kj.o 国外汇票foreign Bill
0cm34\* V.B@@ ; ! ._q8q\ @eYpARF 国内汇票inland Bill
{B+}LL! kpgvAKyx Ip8ml0oG @a
8lF$< 跟单汇票documentary bill
(~~m 8VJ> CCTU-Xz/ Q<sqlh!h (]@S<0 空头汇票accommodation bill
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