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。
?^hC|IR$ 会计报表statement of account
8L#sg^1V SF6n06UZu !`u)&.t7 +mY(6|1 往来帐目account current
f-Sb:O!V qnOAIP:0 7-^d4P+|g a^22H 现在往来帐||存款额current accout
yk=H@`~! 7"gy\_M M*x_1h5n ZjzQv)gZ 销货帐account sales
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DV.m({? 共同计算帐项joint account
4 1Ru@ EfOJ%Xr[,l $I_aHhKt }{[F+|\>,e 未决帐项outstanding account
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q7 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
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ED<:[3N HxkhlNB FsD}Nk=m~ 应付帐||应付未付帐account payable
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.7oz 应收帐||应收未收帐account receivable
5RqkAC $} ~:x_[ (|S e+Y#e, !fZxK
CsQ 新交易||新帐new account
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Ql Yk:\oM 未决帐||老帐old account
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% 现金帐cash account
q")}vN n:HF&j4C, kYx|`-PA<r kFeuKSa^d 流水帐running account
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kY*OA H$Q_K<V XmLHZ,/ 暂记帐||未定帐suspense account
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* 8hdd1lVKO8 JWC{ "6 过期帐||延滞帐overdue account||pastdue account
gzxLHPiw gwNv;g ZfS-W&6Z 7u0!Q\ 杂项帐户sundry account
{=pf#E= Y!}BmRLh2 5X'[{'i, "QA!z\0\ 详细帐单||明细表detail account
'\P6NszY~ ^[!LU AS~O*(po IX$ $pdQ 呆帐bad account
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d? 会计项目title of account
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M)T Gw$U0 HA[, q8`JRmt)H \ c9EE- 会计薄||帐薄account-book
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WGD [{L4~(uU8 营业报告书||损益计算表account of budiness||business report
nTyKZ(#u u+kXJ !'[f!vsyM{ :voQ#f= 借贷细帐||交验帐account rendered
Syo1Dq6z. R=xT \i{4h V_$ BZm%8J {O[a+r.n 明细帐account stated
8W9kd"=U y>UM~E Quqts(Q) + ^3^n|T7le 与…银行开立一户头to open an account with
twq!@C MZv In ZS QQj)"XJ29 r1}YN<+,s 与…银行建立交易to keep account with
N[~RWg lo5,E(7~h q{nNWvL :D""c* 继续记帐to keep account
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nRzD[3I 与…有交易to have an account with
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:?S1#d_ x* ?-KS| 作成会计帐||有往来帐项to make out an account with
|Ah'KpL8W ?Id3#+-O pWa'Fd 9nN$%(EO5; 清算||清理债务to make up an account
ycz6-kEp c|.~f+ e$u=>=jV] &Op_!]8`U 清洁帐目||与…停止交易to close ones account with
}6*+>? ["TUSf] *](maF~%C fkbHfBp[(A 结帐to close an account
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4A [H<![Z1*r gi\2bzWkbX b{%p 清理未付款to ask an account||to demand an account
ND $m|V-C SaceIV%( 1zqIB")s> ek\8u`
GC 结清差额to balance the account with
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OV%\=Hl a|?& 清算to settle an account||to liquidate an account||to square an account
?y_W%ogW O<[h &\),V 1" }-jS0{i 审查帐目||监查帐目to audit an account
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}1h 检查帐目to examine an account
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G%5bQ|O utOATjB.z goBl~fqy0 转入A的帐户to charge the amount to As account
k@:M#?(F }.*"ezaZw eYNu78u l ld,&N8 以计帐方式付款to pay on account
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h.T]J9;9 代理某人||为某人on ones account||on account of one
@ByD= } V * '^mCLfo0} st4z+$L 为自己计算||独立帐目on ones own account
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vsGYT|. .kwz$b+h 由某人收益并负风险on ones account and risk||for ones account and risk
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! Z=; [Ey[A|g 由某人负担for ones account||for account of one
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- vtx3a^ \G4L+Q/13 按某人指示||列入某人帐户by order and for account of one
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=#=<%HPT &BOq%*+ 列入5月份帐目for May account
0c}pg:XT =:fN 4C:-1gu7 |NMf'$ 编入某中帐项下to pass to the account of||to place to the account of
srL|Y&8 p /FJ.W<hw 6&9}M Oc etw.l~y 寄出清算书to send in an account||to send in render an account
K x4_`;> t_xO-fT) P55QE+B J^w!?nk 支票薄cheque book
mv,p*0 vQH6CB" reP)&Fo e};\"^HH 支票陈票人cheque drawer
L.ML0H- ob.Br:x |7CFm ]&b>P ;j: 持票人cheque holder
tRZA`& Ot<vn34mt: ~7 w"$H8 D`9 a"o 不记名支票cheque to bearer||bearer cheque
(J6>]MZ#) cM?i _m Z>l%:;H ?+P D?c7 记名支票||认人支票cheque to order
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WA %|izt/B ,@Fde=Lw 到期支票antedated cheque
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Fv@Z mVsghDESJ) $n#NUPzG+ 未到期支票postdated cheque
sx^0*h-Qq {t%Jc~p{ Z1dLC'/b] Lk8[fFa4 保付支票certified cheque
a%YohfsY?U b+#A=Z+Pr KD =W(\ $S'~UbmYU 未获兑现支票,退票returned cheque
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!d)\ i-FsA +1pY^#A /idrbc 横线支票crossed cheque
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D M5Q7izM 普通横线general crossing
;RzbPlkl _&R lR oYmLJzCf f&2f8@ 特别横线special crossing
D.ERt)l> )|N_Q} efrVF5,y? 0`Hr(J`F 空白支票blank cheque
yt[vd8O'c :vXlni7N[M + t7n6 p0sq{d~ 失效支票,过期支票stale cheque
),rd7GB> n6C]JWG\/U ;7*R ;/ Wi2Tg^ 普通支票open cheque
;_6CV z@Uf@~+U DFM~jlH 1+ib(MJ<:# 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Vo`,|3^ vE{L `,\q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
)WH;G:$&" )aAKxC7w 0^9%E61YR 0K'^g0G 支票换现金||兑现to cash a cheque
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<_'yj 清理票款to clear a cheque
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t`\n1q) U["-`:>jfp 保证兑现to certify a cheque
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O8 $_f"NE} 填写支票数额to fill up a cheque
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@nA* *bSxobn 支票上划线to cross a cheque
)%wNVW 0C >e"vPW*[ $2w][ d1 !g7lJ\B 开发支票to make out a cheque
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? 签发支票,开立支票to draw a cheque||to issue a cheque
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>;V72 G$A=T u~ 9A,ok[J KdXqW0nm 透支支票to overdraw a cheque
EE5mVC& 0s!';g Q ybU_x SLU$DW;t 背书支票to endorse a cheque
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<K>i>k VRB!u420 请付票款||清付票款to pay a cheque||to honour a cheque
B'&QLO| ZxB7H{ bbs'>D3 Seh(G 支票退票to dishonour a cheque
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7U )F_nK f"a `8/D$ 拒付支票to refuse a cheque
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{' : Z=dM7 Lj* F%IvgXt5 {I8C&GS 拒付支票to stop payment of a cheque
Hu$y8_Udw $X,dQ]M hQ (84u "\+.S]~ 提示要求付款to present for payment
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*e 见票即付持票人payable to bearer
5x"eM= N/78Ub L+8{%\UPd l[<U UEjZJ 支付指定人payable to order
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=VK Y94S!TbB X?U'GLm 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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nC@; ERy=lP~gV 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Ys& v @`qB[<t8:< 文字与数字不一致words and figures differ
SBI*[ J7Mbv2D L1Jn@ h[mJ=LIrg 支票
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}T-'""* 时间已过account closed
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Ohj oL~?^`cGZ 更改处应加盖印章alterations require initials
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E\ls- (, 时间已过effects not cleared
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W%j^nM mV^~ ,q;?zcC7 停止付款payment stopped
CXi[$nF3 5M/~|"xk loC~wm%Ql W>5[_d 支票毁损cheque mutilated
5+Ao.3Xn [r!f&R S9{A}+"K ^qzH(~g{M 汇款||寄钱to remit||to send money
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Vp. A'.=SA2.Y zez|l +~~2OU L 寄票供取款||支票支付to send a cheque for payment
}*C*!?pcd Ch\__t*v! \2]_NU5. ITg<u?z_ 寄款人a remitter
91]sO%3 +H28 F_# uaz!ze+ |B^Mj57DO 收款人a remittee
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`L xK_oV+ 国外汇票foreign Bill
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nHD,h 4v`IAR?&K; 8NiR3*1 tJybR"NQ 国内汇票inland Bill
#y[U2s Se dOa9D 4"_`Mu_% hf^<lJh~= 跟单汇票documentary bill
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J/O{x ~USt&? mBE&>}G< 空头汇票accommodation bill
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dFF=-_O> 原始汇票original bill
l#`G4Vf JhfVm*, yu)^s!UY; y)U?.@ 改写||换新票据renewed bill
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}f]Y^>-Ux 即期汇票sight bill||bill on demand
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?YL …days after date||…days after date…日后付款
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Lp` ATl?./T u T*f/M …months after date||…months after date…月后付款
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x n{FjFlX2= %VH, (}i 见票后…日付款…days after sight||…days sight
REU," |Ha#2pt{bc #3QPcoxa IQRuqp KL 见票后…月付款…months after sight||…months sight
Jsysk $R 68Gywk3]=u ;~EQS.Qp EU %,tp 同组票据set of bills
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