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。
?(`nBlWQ5 会计报表statement of account
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\.TZMB 往来帐目account current
'%JMnU r* 9X^-)G> ' /@!"IXz 现在往来帐||存款额current accout
*}Ae9 `rOe5Zp$ c_DB^M!h Qbe{/ 销货帐account sales
`6l24_eKf !513rNO 8Vg`;_ - QdG?"Bdt2 共同计算帐项joint account
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8xGkh?% 未决帐项outstanding account
|[n|=ORI' [/2@=Uh- jrMGc=KL b}q(YgH< 贷方帐项credit account||creditor account
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[w enfu%"(K) 借方帐项debit account||debtor account
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]FM 应付帐||应付未付帐account payable
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v:;C|uE| daokiU+l2 -QHzf&D? 应收帐||应收未收帐account receivable
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$ .q& ]wu A<G ; 新交易||新帐new account
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未决帐||老帐old account
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$AJy^`E^ 现金帐cash account
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:) qi5>GX^t]b }v|[h[cZ 流水帐running account
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MUvak w})&[d XS~w_J#q 暂记帐||未定帐suspense account
iF2IR{h &cv/q$W4 xVmUmftD -wHGi 过期帐||延滞帐overdue account||pastdue account
kc/H TbUkqABm #cg@Z qb/!;U_ 杂项帐户sundry account
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/T 详细帐单||明细表detail account
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.^q 9<#R;eIsv 呆帐bad account
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,5=*B ^|axt VhMO \VzQ1B>k tbt9V2U:"n 会计项目title of account
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TOP'Bmb 会计薄||帐薄account-book
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=>TtX@ Q{ 2FtEt+A+' {:!SH6 ff 营业报告书||损益计算表account of budiness||business report
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i2iG 借贷细帐||交验帐account rendered
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${{ /IR5[67 X>YOo~yS5 明细帐account stated
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与…银行开立一户头to open an account with
Hqy>!1! Tl{r D(D E&=?\KM Y2~{q Y 与…银行建立交易to keep account with
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0md{e`'q: 继续记帐to keep account
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F>nrV 2{qG 与…有交易to have an account with
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R-np_ 作成会计帐||有往来帐项to make out an account with
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BNUf0; 清算||清理债务to make up an account
e=$xn3)McY KAaeaiD f;6d/?= ~ )W#g@V)> 清洁帐目||与…停止交易to close ones account with
4&WzGnK tG&B D\ rkXSygb %Q01EjRes 结帐to close an account
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清理未付款to ask an account||to demand an account
,o6: V]a l0o_C#"<S WWs>@lCK kKO]q#9sO 结清差额to balance the account with
?NeB_<dLa` Unk+@$E& "Vy\- ^ !I$RE?7eY 清算to settle an account||to liquidate an account||to square an account
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=vg4 \}c50}#0 审查帐目||监查帐目to audit an account
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X:bgY 检查帐目to examine an account
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:Sdr 转入A的帐户to charge the amount to As account
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(e?]{( #{PNdINoU -hfY:W`Dz m#P&Yd4T 以计帐方式付款to pay on account
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YzVLa,[ 代理某人||为某人on ones account||on account of one
\`&fr+x -JkO[IF ->UrWW^ .$;GVJ-:5 为自己计算||独立帐目on ones own account
ppS`zqq $ s6IuM )x s"Wdbw(O ' ~{{:-XkVB 由某人收益并负风险on ones account and risk||for ones account and risk
Qmn5-yiw1d %hh8\5l.: '-qc\6UY C7:Ry)8'I 由某人负担for ones account||for account of one
Fh;(1X75I ;E_{Zji_e [)?3Dp|MH nXjUTSGa) 按某人指示||列入某人帐户by order and for account of one
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P A>k;o0r 列入5月份帐目for May account
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_%pR_\ 编入某中帐项下to pass to the account of||to place to the account of
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j@ 寄出清算书to send in an account||to send in render an account
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r` @Dgo} 支票薄cheque book
;f?bb*1 ' wEP:} mdd~B2"el hkY E7 支票陈票人cheque drawer
f~Su F,o@h GupKM%kM xN]bRr Q\Eq(2p 持票人cheque holder
m,b<b91 ?5D7n"jY Fei$94a L [^e<I 不记名支票cheque to bearer||bearer cheque
x0]*'^aA IM+PjYJ 7gkHKdJoMA D+U^ pl- 记名支票||认人支票cheque to order
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`FH \[BnAgsF %AFy{l :c>,=FUT 到期支票antedated cheque
vzU %5, *,(`%b[ K"D9. %7 7?4>' 未到期支票postdated cheque
2WoB ;= $FoNEr&q AG?oA328 VC@o]t5 保付支票certified cheque
3f3?%9 Gs%kqD{= 0bor/FU-d 9}=Fdt 未获兑现支票,退票returned cheque
{_Y\Y 'oTF$3n t?s1@}G^ ^%nAx| 4xQ 横线支票crossed cheque
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-4wn* B\6\QQ;rUo b(yY.L=K QxK%ZaFZA 普通横线general crossing
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m#c 特别横线special crossing
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m!Cl-+u 空白支票blank cheque
UZyo:*yB ]!/1qF # RtrHm \t}!Dr+yN 失效支票,过期支票stale cheque
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[P^ .=F 普通支票open cheque
8NLk`/ O @l `D` 7&X^y+bMe6 sV-9 xh)i 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
[u<1DR ?g!)[p`v qp7>_B W<~(ieu:K~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
/V,:gLpQ y'(;!5w k}/0B @6\8&(| 支票换现金||兑现to cash a cheque
c(o8uWn /@0wbA 3o z] 8tsW^y;S 清理票款to clear a cheque
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u< NbSwn}e_ hse$M\5 z7NaW e 保证兑现to certify a cheque
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O<fbO7.- 填写支票数额to fill up a cheque
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T (}'0K? 9Czc$fSSt D{c`H}/` 支票上划线to cross a cheque
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"i~ g,\<fY+4 ?L'ijzP HJwj,SL 开发支票to make out a cheque
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SFTThM]8M1 J3C"W794} A07FjT5w8 签发支票,开立支票to draw a cheque||to issue a cheque
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rqifjsv 68d(6?OgW 透支支票to overdraw a cheque
p5E|0p ?k#-)inf) nXXyX[c4e xCGvLvFn 背书支票to endorse a cheque
e:&5Cvx dKhDO`.s H~fZA)W 4Y (C1]R41' 请付票款||清付票款to pay a cheque||to honour a cheque
_.zW[;84b {l![{ Sa6}xe."M, s<tdn[d 支票退票to dishonour a cheque
a>6!?:Rj qHklu2_% |K7JU^"OQ /=i^Bgh4 拒付支票to refuse a cheque
1jO/"d.8n >tYptRP Vf,t=$.[Q (eFHMRMv~ 拒付支票to stop payment of a cheque
1Sr@$+VGO .(ki(8Z N ^|(F|Z Z#%4QIz? 提示要求付款to present for payment
_=}Efy7 /(5SJ(a >}Za) C([TolZ 见票即付持票人payable to bearer
)lE]DG! 5l}v fU8 &fo%ER ZU5hHah.t 支付指定人payable to order
fMy7pXa_ )L<NW{ kO+Y5z6= k& 2U& 已过期||无效out of date||stale
ULNU'6 A7C+-N vm_+U*%c K]1A,Q 请给出票人R/D||refer to drawer
amK"Z<V F /z.Y<xOc D<$,v(- M|w;7P} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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h;2b{ hQv~C4Wfrf 文字与数字不一致words and figures differ
z1{kZk 1kEXTs=, %4*-BCP olB?"M=H 支票
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iimTr_TEt 时间已过account closed
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qx<N@ 更改处应加盖印章alterations require initials
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1t w>C\ 时间已过effects not cleared
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4jbqV 停止付款payment stopped
[#hpWNez(> Wn6~x2 LaV lI~T>Lel2 +L03.rf 支票毁损cheque mutilated
Vb yGr~t .0+=#G> C-O~Oi l Jh`Pq,B: 汇款||寄钱to remit||to send money
\]uD"Jqv# }tJRBb X67^@~l 1?%Q"*Y& 寄票供取款||支票支付to send a cheque for payment
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Hj(ay48 寄款人a remitter
{| ~ 7~& mUSrC U_} rHYSS0*3 收款人a remittee
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#@%DY*w]v M~/7thP{ b* (~8JxZ 国外汇票foreign Bill
9BR/zQ2 M:TN^ rA| X?'Sh XI q9+`pj 国内汇票inland Bill
W;L<zFFbU) u*}[fQ`aF 9|BH/&$ 3mef;!q 跟单汇票documentary bill
_C"=Hy{ \EI<1B n92*:Y H#/ #yVw 空头汇票accommodation bill
E3hql3= l$_q#Kd ;|yd}q=p 9d kuvk}: 原始汇票original bill
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