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(.:_^p 会计报表statement of account
ctQ/wrkU Ry&6p>- Wwo0%<2y u8^lB7!e/ 往来帐目account current
[E_9V%^ 4+n\k ;uW FHc5@B gYj'(jB 现在往来帐||存款额current accout
rv;3~'V S:}7q2: 4H/OBR g(g& TO 销货帐account sales
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@EAbF>> qs6aB0ln 共同计算帐项joint account
*p d@.|^)m ]:;&1h3'7 Gj*9~*xm( {g6%(X\r.r 未决帐项outstanding account
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y WIOV2+ _F{C\} -Za/p@gM 贷方帐项credit account||creditor account
rqq1TRg ~[: 2I yZ:qU({KhD =Qq+4F)MD 借方帐项debit account||debtor account
Xj*Wu_ |ZBw<f g0H[*"hj $]1=\I 应付帐||应付未付帐account payable
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c> af 应收帐||应收未收帐account receivable
0x7'^Z>-oe dx]>(e@(t{ ^8tEach (hsl~Jf 新交易||新帐new account
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+p^u^a 未决帐||老帐old account
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o5a mmsPLv6 ]4{H+rw 现金帐cash account
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EX>"E D$N/FJ8|G p<2,=*2 ?upM>69{ 流水帐running account
VpUAeWb h![#;>( GfG|&VNlz !BI;C(,RL 暂记帐||未定帐suspense account
\9d$@V Q&&@v4L JRFtsio* `6YN3XS 过期帐||延滞帐overdue account||pastdue account
z2c6T.1M "3hMq1NQ`g OB7hlW -8Xf0_ 杂项帐户sundry account
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Wm|lSisY 详细帐单||明细表detail account
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cAy3^{3: C?Ucu]cW :LTN!jj 呆帐bad account
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^! z=FZiH 会计项目title of account
OTp]Xe/ Zov~B-Of: b\ PgVBf9 @KA4N` 会计薄||帐薄account-book
IAEAhqp nie% eC&U ExM,g' 7 fatf*}eln 营业报告书||损益计算表account of budiness||business report
DN/YHSYK W`&hp6Jq TKjFp%
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akH 借贷细帐||交验帐account rendered
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{3njdr E e]-qN*8 明细帐account stated
<| &Npd' Q &t<Y^B Nluoqoac Ewm9\qmg 与…银行开立一户头to open an account with
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'J 3~\[7I/ -![|}pX Ve=b16H 与…银行建立交易to keep account with
5PW^j\G-f *'X3z@R PVOv[% {e5= &A 继续记帐to keep account
XUw/2"D'? akT6^cP^ # [a*rD%m Q,9oKg 与…有交易to have an account with
D6^6}1WI yEoV[K8k Ru~j,|0r4 4X$Qu6#i 作成会计帐||有往来帐项to make out an account with
CP{cAzHO $A`VYJtt# NCx%L-GPi M[uA@ 清算||清理债务to make up an account
4&f3%eTi '{`$#@a. Wm3X[?V yZ`wfj$Jj 清洁帐目||与…停止交易to close ones account with
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z *:NQ&y*uj 结帐to close an account
~,~eoW7 Lk$B{2^n %[yJ4WL x;')9/3 清理未付款to ask an account||to demand an account
PuO&wI]: <|\Lm20G] * H9 8Du [PM4k0YC 8 结清差额to balance the account with
`KQvJjA6 eIo7F m ^KELKv,_ d M-%{ 清算to settle an account||to liquidate an account||to square an account
-GgA&dh +U.I( 83F ,1##p77. 6DWgl$[[ 审查帐目||监查帐目to audit an account
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m/(C "}JZU!? |a%Tp3Q~ 检查帐目to examine an account
5 BJmA2L _7)n(1h[3b U3:j'Su4H? ,=mS,r7 转入A的帐户to charge the amount to As account
(3&?w y_l L~>i, XS BA$y }#E[vRf 以计帐方式付款to pay on account
EU/8=JA1 ^KE%C;u k: ;WtBC6j _Y[bMuUb= 代理某人||为某人on ones account||on account of one
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]ub vI)LB)Q -B\HI*u S/I /-Bp~ 为自己计算||独立帐目on ones own account
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+@v* 7`hP?a= ?KI,cl %9RF 由某人收益并负风险on ones account and risk||for ones account and risk
f>Jr|#k I,'k>@w{s hDq`Z$_+KX V,?yPi$#E 由某人负担for ones account||for account of one
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<=Xf CWP2{ wsVV$I[2 f0aKlhEC 按某人指示||列入某人帐户by order and for account of one
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qZ1| 列入5月份帐目for May account
iRi-cQVy s&!a >u8gD6X L`EBfz\n 编入某中帐项下to pass to the account of||to place to the account of
/_#q@r4ZQ Nl(3Xqov f:.I0 ST V}NbuvDB@ 寄出清算书to send in an account||to send in render an account
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om-omo&,X= 5j-YM 支票薄cheque book
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.<$ih 支票陈票人cheque drawer
3K/MvNI> JO"<{ngsQ gy9U2Wgf| Y,e B| 持票人cheque holder
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}sO&. ME wtV#l4 不记名支票cheque to bearer||bearer cheque
c>~*/%+ ; XN{x ""QP% df #$9- 记名支票||认人支票cheque to order
-701j'q{ o"BoZsMk }HePZ{PLM *lw_=MXSK 到期支票antedated cheque
0aa&m[Mk be^6i: :s6o"VkW U,- 39mr 未到期支票postdated cheque
?r 2` Q *6F[t.Or jc f #6 e?=^;v%r 保付支票certified cheque
#PQB(=299P /U)D5ot< V2|aN<Sx< YLE!m? 未获兑现支票,退票returned cheque
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iy /&+tf* sCb=5uI '>ssqBnI 横线支票crossed cheque
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z~D#6= 普通横线general crossing
iBgx CxG#"{& %pd ,%pg u=7J/!H7^ 特别横线special crossing
#"\gLr_:m Uu(SR/R} 9g"2^^wD '>0fWBs 空白支票blank cheque
{I #]@, ;^%4Q" =i*;VFc m6CI{Sa](l 失效支票,过期支票stale cheque
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t" i 普通支票open cheque
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B 9-DZU,`P ft KTnK. 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
?D*/*Gk{ j4`0hnqI =U|.^5sa# pd;br8yE$@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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fJ Slher0.Y -pGE]nwDL 支票换现金||兑现to cash a cheque
`_RTw5{ sVv xHkt@ ,>-< (Qi Dq5j1m. 清理票款to clear a cheque
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Oz`BEyb]{ DSk/q-'u 保证兑现to certify a cheque
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FUjl8b-| 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
3#&7-o }\#Rot>Y DV-;4AxxRq e<h~o!za 开发支票to make out a cheque
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#Hk 签发支票,开立支票to draw a cheque||to issue a cheque
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~ga`\%J Hp|_6hO 2 透支支票to overdraw a cheque
6qaQ[XTxf d%,eZXg' CS-uNG6 "zRoU$X 背书支票to endorse a cheque
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ez^@NK F\k+[`%{ *c*0PdV 请付票款||清付票款to pay a cheque||to honour a cheque
vIwCJN1C f[~L?B;_L ,7NZu0 0[*qY@m:Z 支票退票to dishonour a cheque
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p( 拒付支票to refuse a cheque
C{DvD'^ \z7SkZt,GT ;R?I4}O#R8 >ByXB!Wi+ 拒付支票to stop payment of a cheque
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EC8b=B<DE [7S} g 提示要求付款to present for payment
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mP P`xL?T 见票即付持票人payable to bearer
$.v5~UGb{\ P2'DD 3 Zrr5csE /&{$ pM|? 支付指定人payable to order
XWs"jt I=9!Rs(QF g[7#w,o /BV03B 已过期||无效out of date||stale
Bw64 hq/k*; S'B|>!z@ /3:q#2'v 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
'ao"9-c e|D;OM %ck]S!}6 ' dx1x6 文字与数字不一致words and figures differ
m[@Vf9 6]pX>Xho 1=a>f"cyf FH%GIi 支票
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BQ2wnGc 时间已过account closed
e^Ky<*Y 'fNKlPMv4D 0,Y5KE{ -cm$[,b6 更改处应加盖印章alterations require initials
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~~,rp) ) 时间已过effects not cleared
A4?+T+#d IMl!,(6; P?]aWJ FwZ>{~?3 停止付款payment stopped
&0 BdUU+:< ]UG*r%9 $Qy7G{XJ[^
'EfR|7m 支票毁损cheque mutilated
Z@%HvB7 |xvy')(b LJTQaItdqJ j]m|7] 汇款||寄钱to remit||to send money
6q6FB d4 (/m_HMu :BGA. {Pu\?Cq 寄票供取款||支票支付to send a cheque for payment
T'aec]u ulJX1I=|p @hImk`&[N K[7EOXLy 寄款人a remitter
}AvcoD/b "h7tnMS +/;*| "A)(" 收款人a remittee
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` )CS.F= 国外汇票foreign Bill
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u>H DF{Qw@P! 国内汇票inland Bill
lw(e3j #s%-IN
cR m G1IQ! sW^a`VM 跟单汇票documentary bill
a3>zoN A;u" <KG? "uPy,<l s$*'^: 空头汇票accommodation bill
35
*\_9/# X}6#II iYbX U`x bPQ 原始汇票original bill
{3Vk p5%l 7.+#zyF [;b=A KZBrE$@%5 改写||换新票据renewed bill
g+C!kaC) p=QYc)3F Ih[+K#t+E ?QDWuPhN 即期汇票sight bill||bill on demand
U^Tp6vN d S|GWcSg b( ^^m:(w t=#Pya …days after date||…days after date…日后付款
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K O;]?gj 1@ v1.q$ f^( …months after date||…months after date…月后付款
)hj|{h7 ^aRgMuU ?Jtg3AY k,Zm GllQ] 见票后…日付款…days after sight||…days sight
wn11\j& V8z`qEPM - n6jG}01b :'r6TVDW 见票后…月付款…months after sight||…months sight
wp.TfKxw !=*.$4 Ld|V^9h1; Ok%}|/P4 同组票据set of bills
C6&( c 7XyOB+aQO em]xtya zSjgx_#U 单张汇票sola of exchange||sole of exchange
\`xkp[C }o9Aa0$*$ 5GAy "Xd $rG<uO 远期汇票usance bill||bill at usance
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*$1i xnq><4 =<<3Pkv7@ oaDsk<(j;R 长期汇票long bill
s([Wn)I twk&-:' $~'T
f>e =J|sbY"] 短期汇票short bill
M>_ = "atI p#_[ M'1HA N)43};e 逾期汇票overdue bill
wy4q[$.4v s=EiH 3^G96]E En9R>A;` 宽限日期days of grace
amB@N6* <Ns &b.\h6 9[|4[3K N5q725zJ 电汇telegraphic transfer (T.T)
Vf{2dZZ{1 3DoRE2} +*t|yKO>[ e!o(g&wBj 邮汇postal order||postal note (Am.)||post office order||money order
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