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。
;P8%yf 会计报表statement of account
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:`:@2 ?uJX 往来帐目account current
1BEc" qq[Dr|%7 *M#L)c;6 2w+4B4 现在往来帐||存款额current accout
?-9uf\2_ ~FXq%-J Nq9M$Nt] 'YbE%i} 销货帐account sales
D Vg$rm` 4eSFpy1 L+@X]OW8 uz$p'Q 共同计算帐项joint account
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JDD"z 未决帐项outstanding account
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*Z 6<5:m:KE 贷方帐项credit account||creditor account
/S~ =qodS ${wp}<u_ jpW_q+^? Gp)J[8j 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
rb'mFqg*u <|82)hO _T8S4s8q 9pS:#hg 应收帐||应收未收帐account receivable
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$8 新交易||新帐new account
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|7 未决帐||老帐old account
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x 现金帐cash account
Y}Y~?kE>M| mU]^PC2[ S}]B |Q `cN8AcRHP 流水帐running account
BTG_c_?]e `GCK%evLG mV4gw'.;7 !)W#|sys& 暂记帐||未定帐suspense account
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ObS#aRq 过期帐||延滞帐overdue account||pastdue account
)<_qTd0` SK 5]7C2 lq,]E/<& ,7k1n{C) 杂项帐户sundry account
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4$F~!aj9 HPt\ BK IJDbm}:/e 详细帐单||明细表detail account
;<Gxo nIV e+VE FWz fZ;}_wR-H hJir_= 呆帐bad account
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Ku:?{ 会计项目title of account
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P?n<n# du#f_|xG 会计薄||帐薄account-book
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Ku! Sl<1Rme=w 营业报告书||损益计算表account of budiness||business report
}_^ vvu Q&^\YgkCf -"H0Qafm ;#0$iE 借贷细帐||交验帐account rendered
|k%1mE(+=s ?cKTeGrS ;)P=WS:= ~%f$}{ 明细帐account stated
EV w {G< 4*5 e0:O G#6Z@|kVw suGd &eP| 与…银行开立一户头to open an account with
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DQc\[Gq& 与…银行建立交易to keep account with
twbxi{8e. /;1O9HJa 7n+,!oJ >gM"*Laa? 继续记帐to keep account
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:S1 f 与…有交易to have an account with
o8hE.pf& o90g;Vog H270)Cwn+ EBz4k)@m 作成会计帐||有往来帐项to make out an account with
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kN8B, 清算||清理债务to make up an account
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O4l` }Q ]-Y : h{$k%YJ? 清洁帐目||与…停止交易to close ones account with
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V4 yG7H>LF?8 ;BT7pyu%[ !IO\g"y~|% 结帐to close an account
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tY]gF ZZTf/s* gH\>",[ 清理未付款to ask an account||to demand an account
o^*: BnGoB`n N}ND()bf vTK8t:JQ~ 结清差额to balance the account with
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*1FlH lBs-u h m6$&yKQ-=h vq+CW?*" 清算to settle an account||to liquidate an account||to square an account
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`[ e.%I#rNI _;Xlw{FN^ g}gGm[1SUo 审查帐目||监查帐目to audit an account
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kG#+C0L KF1iYo>p Qzo -Yw`= y %61xA`# 检查帐目to examine an account
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~ .35~+aqC 转入A的帐户to charge the amount to As account
ge6S_" C/qKa[mg H@$K/ z5(5\j] 以计帐方式付款to pay on account
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trV <jF&+[*iT 代理某人||为某人on ones account||on account of one
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\WQ 为自己计算||独立帐目on ones own account
.ve_If-Hg Q<;EQb# 3%1wQXr0 N0kCdJv 由某人收益并负风险on ones account and risk||for ones account and risk
+ZW>JjP* b|DU b+J|yM<` <3@nv% 由某人负担for ones account||for account of one
9"+MZ$ FZ+2{wIV^ ~/-SKGzo- xZ;eV76 按某人指示||列入某人帐户by order and for account of one
0=6mb]VUi= )D6i {I0 [7gz?9VyLF xt pY* 列入5月份帐目for May account
#-G@ p R=E4Sh %M'`K o4EY2 编入某中帐项下to pass to the account of||to place to the account of
Q5Nbu90 P![ZO6`:W' Tc||96%2
^ JWg.0d$hM 寄出清算书to send in an account||to send in render an account
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X;6;v] #TR!x,Hc 支票薄cheque book
V'W*'wo ^[HUtq x,10o *qSvSY* 支票陈票人cheque drawer
{Hl(t$3V` sGtxqnX:J <5pNFj}0;X >h#juO" 持票人cheque holder
!J#P'x0 _[-MyU s e4Y+u8gT *f;$5B#^ 不记名支票cheque to bearer||bearer cheque
*kK +Nvt8s /N*<Fq7w~ Tb?X KO, XfVdYmii 记名支票||认人支票cheque to order
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-m e;ayk zNKB'hsK ">1wPq& 到期支票antedated cheque
iZdl0;16[ ((`{-y\K IO8 @u;& 9M9Fif. 未到期支票postdated cheque
2(3Q#3V 9H4"=!AAgD ]] 0 M *'aJO}$ 保付支票certified cheque
ZZ^A&%E(a 3-:^mRPJ af>i WK*tXc_[b 未获兑现支票,退票returned cheque
hkb\GcOj n5A|Zjk; RPeH [M^ J0R{|]W8 横线支票crossed cheque
.Er+*j;&w XZ@+aG_%q Eb9h9sjv ]6`K 普通横线general crossing
RbxQTM_:M '\8YH+%It w)vpo/? t-C|x)J+ 特别横线special crossing
'G % ]/'_U iN'T^+um= F{ vT^/ Y&=DjKoVh 空白支票blank cheque
9x4z m uQ[,^Ee&/ wj}LVyV Pz2Q]}(w 失效支票,过期支票stale cheque
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7dm@S 普通支票open cheque
LNk :PD0m DUu:et&c1 [|*7"Q( lW#2 ox 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ceks~[rP pwHe&7e# mk~CE O_2o/ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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@YaI5> ,/ 支票换现金||兑现to cash a cheque
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P3 清理票款to clear a cheque
mpwh= T^7}Qs9 85|u;Fxf \oxf_4X 保证兑现to certify a cheque
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'U (HeSL),1 填写支票数额to fill up a cheque
m !<FlEkN ak:f4dEd p</t##]3ks 4`oKvL9 支票上划线to cross a cheque
.,S`VNU n?OMfx [=cbzmX[ Y~^R^J 开发支票to make out a cheque
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9+$z|K G2!<C-T{2 RJDk7{( =$#5Ge]b 签发支票,开立支票to draw a cheque||to issue a cheque
s-SFu J]S6%omp> I=[0 9o _M;{}!Gc&A 透支支票to overdraw a cheque
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\ 背书支票to endorse a cheque
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;Bo3^_ 请付票款||清付票款to pay a cheque||to honour a cheque
1v3 !](Mt?e D"fjk1 6b` Jq>v 支票退票to dishonour a cheque
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s- ib]<;t ^pfM/LQ@ 拒付支票to refuse a cheque
0@u{(m ,@N.v?p> ~Lu,jLKL=[ 4RQ38%> >j 拒付支票to stop payment of a cheque
67Tu8I/r 0&&P+adk =q"0GUei3 v=uQ8_0~N 提示要求付款to present for payment
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IY 见票即付持票人payable to bearer
[5b[ztN% j~;y~Cx? l`j@QP @k:@mzB7R 支付指定人payable to order
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'-t>(}v $x+ P)5) r|3u]rt ^:O*Sx.CA 已过期||无效out of date||stale
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#fyY37- zRau/1Y0 请给出票人R/D||refer to drawer
qX[C% 73nmDZO| zFwO( N=8CVI 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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pG /g AZJ|.mV q 文字与数字不一致words and figures differ
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rI? N71^ I"@HH ]zvOM^l~ UyNP:q: 支票
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"KY]2v. 时间已过account closed
P[Vf$ q< _xP@kN~ =D 5!Xq'| g87M"kQKA 更改处应加盖印章alterations require initials
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@oMl^UYM= 时间已过effects not cleared
6y@o[=m $)(Zt^ \FyHIs J8`vk#5 停止付款payment stopped
qJj5_ )q%DRLD'G `[f IK, 4-xg+*() 支票毁损cheque mutilated
maQOU1 xkz`is77Y@ As#/ln$nE /9C>{29x! 汇款||寄钱to remit||to send money
A^ry|4`3( PF;`mdi-, [#2z=Xg {Hxziyv~Y( 寄票供取款||支票支付to send a cheque for payment
`XbV*{7 2FTJxSC *>Zq79TG rP&.`m88n 寄款人a remitter
a^9}ceu? qI gb;=V 7:S)J~s*O DzvGR)>/ 收款人a remittee
`"E<%$|ZQy }nNCgH e&="5.ik EF'U`\gX 国外汇票foreign Bill
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[& 国内汇票inland Bill
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-B#>Jn#F 跟单汇票documentary bill
?-PW$p I!,FxOM|$ >1d`G%KfG p< jM%fbZk 空头汇票accommodation bill
lA7\c# {= l9{K`~ 'd=B{7k@ |=4imM7 原始汇票original bill
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{3=]cLtt 改写||换新票据renewed bill
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:f+=?$ "EC,#$e%ev skn];%[v\ 即期汇票sight bill||bill on demand
dJd(m&.|N =P<7tsSuoK >`c-Fqk '0>w_ge4 …days after date||…days after date…日后付款
Q+'QJ7fw'| VE5M}kDCZ p_2-(n@ yGtGhP8 …months after date||…months after date…月后付款
72 >/@ 'uw=)8t7 r@Tq-o u>o2lvy8 见票后…日付款…days after sight||…days sight
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AY3 D^9r#& -%^KDyZ<& I='S). 见票后…月付款…months after sight||…months sight
n[pW^&7x aI:G(C?jm d@-bt s&3 V8.o}BWY 同组票据set of bills
#Y;_W;# 8n^v,s > #^fDKM 48 `k"Uy 单张汇票sola of exchange||sole of exchange
t1)Qa(#] *^q%b/ f ?oX.$E?( R3SAt-IE 远期汇票usance bill||bill at usance
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0]3 #3TH %;|^*?!J0 长期汇票long bill
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短期汇票short bill
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2ku 逾期汇票overdue bill
n$fYgZKn IP E2t \.tnzP
D nDvj*lZF 宽限日期days of grace
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