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。
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MgJT"mN 会计报表statement of account
yVUA7IY )}=`Gx5+ . 3=WE@M ~o= Sxaf 往来帐目account current
kW4/0PD IBf&'/ 8\ ln'7kg nu}$wLM 现在往来帐||存款额current accout
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d;tW ['sj'3cW- m-dne/%_ 销货帐account sales
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2+TCFpv 共同计算帐项joint account
syA*!Up nyi}~sB %8>s :YG {%9)l, 未决帐项outstanding account
\kvd;T#t6 LgjL+w19 2Auhv!xV U voX\ 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
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]|O 应付帐||应付未付帐account payable
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Ez[G( 应收帐||应收未收帐account receivable
fB:9:NX 2xhwi.u BDNn~aU#m r )ZUeHt}w 新交易||新帐new account
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x }tF/ca:XPQ gYA|JFi 未决帐||老帐old account
am{f<v,EI N#Y%+1 d=o|)kV jA$g0> 现金帐cash account
Q g"hN .mn`/4 KoRJ'WW^ Yc3\NqQM 流水帐running account
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? 暂记帐||未定帐suspense account
klxVsx%I{G "X T7;! L{jJDd "^F#oo%L 过期帐||延滞帐overdue account||pastdue account
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5-q{ Yz=(zj %'a%ynFs 杂项帐户sundry account
8W#/=Xh? vH%AXzIA CnSf GsE> ;,[6 n|M 详细帐单||明细表detail account
{a\O7$A\F 0vuL(W8) }l~|c{WH` oGM Ls 呆帐bad account
%@#+Xpa+ (4cWq!ax<$ b6:A-jb*I T6h-E^Z 会计项目title of account
T$T:~8tK3 7K,Quq.%+ u~[HC)4(0 rl4B(NZi} 会计薄||帐薄account-book
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u?5d%]* #no~g(!o 1rKKp h 营业报告书||损益计算表account of budiness||business report
i]J*lM7' {a^A-Xh[u |I-;CoAg +PgUbr[p 借贷细帐||交验帐account rendered
0D/u`- 5b45u 6 *GleeJWz 'kb5pl~U 明细帐account stated
Ko_Sx. x=T`i-M 4)0 %^\p 'N^\9X0 与…银行开立一户头to open an account with
!Ob K]ob>wPf yI/2 e [ /_<`#?5T( 与…银行建立交易to keep account with
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fr&>nn 继续记帐to keep account
oJa6)+b(3 bwo-9B f2Zi.?``H JYuI~<: 与…有交易to have an account with
u$ C@0d /WlK*8C |$"2R3 gw~%jD-2 作成会计帐||有往来帐项to make out an account with
Xou1X$$z qcMVY\gi maAZI-H{ e9e%8hL 清算||清理债务to make up an account
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m,m io:g]g 清洁帐目||与…停止交易to close ones account with
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/ ,:g.B\'Q 结帐to close an account
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3?#b 清理未付款to ask an account||to demand an account
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_Gs*4: 3sG7G:4 OQzJRu)mF# 结清差额to balance the account with
s2f95<B @sQ^6FK0G X-1<YG 272j$T 清算to settle an account||to liquidate an account||to square an account
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MDyXz A4LGF dFY]~_P472 审查帐目||监查帐目to audit an account
RC7|@a BiGB<Jr .5Y%I;~v bwh7.lDAl 检查帐目to examine an account
QZy+` l`lo5:w yMdEH-?/ s_]p6M 转入A的帐户to charge the amount to As account
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+-w2Mu eXJt9olI 以计帐方式付款to pay on account
m87,N~DP Y.I-hl1<r R=M"g|U6 B$~oZ'4v 代理某人||为某人on ones account||on account of one
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`?0D)/O RjS;Ck@; o(xRq;i =Y`P}vI]w% 为自己计算||独立帐目on ones own account
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H6O Xx{ho4qq ""Ul6hRgv 由某人收益并负风险on ones account and risk||for ones account and risk
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k 由某人负担for ones account||for account of one
-q7A\8C K/RQ-xd4 Zu(eYH=Q Gd 0-}4S? 按某人指示||列入某人帐户by order and for account of one
b i^h&H 2m.RM&TdB Q(SVJ c>fLSf 列入5月份帐目for May account
v-6"*EP /UeLf$%ZW -_=0PW5{ v +-f
pl& 编入某中帐项下to pass to the account of||to place to the account of
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6 8+vZ9!7 ]D^ dQ%{ 寄出清算书to send in an account||to send in render an account
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$qz2 &d`T~fl| 支票薄cheque book
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'}IX5 XfA3Ez,} 支票陈票人cheque drawer
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"eK n+@}8;oeP 持票人cheque holder
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5^ 5@c,iU-L 不记名支票cheque to bearer||bearer cheque
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_I`Ru hT6:7_UD ZWMX!>o< 记名支票||认人支票cheque to order
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1".i- 到期支票antedated cheque
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[DQ[bL j)\g0u6 \Ekez~k{` 未到期支票postdated cheque
3(P^PP8 Pb?H cg `XYT:' zF/}s_><* 保付支票certified cheque
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v ))c;DJc ,4j$kR La%\-o 未获兑现支票,退票returned cheque
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hnrr8 V5rnI\:7 (PGmA>BT W9 y8dw. 横线支票crossed cheque
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{bX (Wr;:3i 普通横线general crossing
zcJ]US Ga f/0/| hgj#VY$B "b%hAdR 特别横线special crossing
`'Ta=kd3 t^?8Di\ !~UI~-i' 4W9!_:j(j 空白支票blank cheque
qq-&z6;$ ;TSnIC)c |}Mkn4 \$;\,p p 失效支票,过期支票stale cheque
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"0* ^ dQM# -t4* 4:r^6m%% >|0yH9af 普通支票open cheque
$ajw]2kx PB>p"[ap4 _if&a' M0Z>$Az]t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
'lC"wP&$ 2DQ'h}BI hD<z^j+ 6?*iIA$b 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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A 支票换现金||兑现to cash a cheque
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({]oj] 8YkP57Y%[Z 清理票款to clear a cheque
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5B'-&.Aj+ )2S0OY. 保证兑现to certify a cheque
_?G\^^ KH pxWq YD@V2gK nOQ+oqM< 填写支票数额to fill up a cheque
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= 支票上划线to cross a cheque
@TgCI`E }i[i{lKj DP;B*s4{U =m} {g/Bk 开发支票to make out a cheque
Ix:aHl #S<>+,Lk }d.R=A9L SF_kap%JM 签发支票,开立支票to draw a cheque||to issue a cheque
wCmwH=O ,}{E+e5jh7 !@VmaAT Q|5wz]!5Y( 透支支票to overdraw a cheque
tm]75*? D<xP x E/U1g4S o{-PT' 背书支票to endorse a cheque
J|xqfY@+ boN)C?"^h P\2QH@p@t [j93Mp 请付票款||清付票款to pay a cheque||to honour a cheque
6bb=; ke3=s {ReAl_Cm $ ~D`-+J 支票退票to dishonour a cheque
$oxPmELtpe ;7m>40W kJDMIh|g ;U20g:K 拒付支票to refuse a cheque
#mllVQ 4uNcp0 hJd#Gc~*M 2o\\qEYg 拒付支票to stop payment of a cheque
~Zj?%4 -CL7^ >Y2Rr9 kN}.[enI~ 提示要求付款to present for payment
&)bar.vw/ ;OdUH p^L6uM L\-T[w),z7 见票即付持票人payable to bearer
~(%G;fZ?x ,%KB\;1mn' '|]zBpz K/%aoTO} 支付指定人payable to order
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l aB'<#X$x 已过期||无效out of date||stale
}(hE{((o ?L'k2J _puQX@i *g=*}2 请给出票人R/D||refer to drawer
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#q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Zy!\=-dSm 9s7B1Pf nEGku]pCH{ 3)3'-wu 文字与数字不一致words and figures differ
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4 Ko%rB+d [j![R @C!q S7k) 支票
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*=sU+x&X 时间已过account closed
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V!Joh5=a 更改处应加盖印章alterations require initials
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N\Hd3Om 时间已过effects not cleared
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yG49eic 停止付款payment stopped
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Yc 支票毁损cheque mutilated
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Xc0 DMf9wB 汇款||寄钱to remit||to send money
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A au7BqV!uL y7w>/7q 寄票供取款||支票支付to send a cheque for payment
|/(5GX,X wXZ-%,R-D )l"0:1I g [cH/Y2[ 寄款人a remitter
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#) MUo?ajbqOd [Dt\E4 ;zOZu~Q|' 收款人a remittee
*CG2sAeB h\dIp`H 2cDC6rul 49#-\=<gt 国外汇票foreign Bill
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qr Mfz5:' 国内汇票inland Bill
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~ 52 跟单汇票documentary bill
hh?'tb{ t"L:3<U7 O3_Mrn(R yO($KL+ 空头汇票accommodation bill
W`\H3?C`xQ J\%:jg( m z6!X+`& -`;8~ wMN 原始汇票original bill
.dygp"* ;klDt|%3j h}oQr0"c f^]AyU;F: 改写||换新票据renewed bill
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jTqba:q@ 即期汇票sight bill||bill on demand
w iq{Jo# P]TT 0{,zE F>M$|Sc2 …days after date||…days after date…日后付款
i~,k2*o A/QVotcU a_ P[J8j Q(sbClp" …months after date||…months after date…月后付款
f4_\F/ ?yz%r`;r 3UaP7p+d
ZBXGuf 见票后…日付款…days after sight||…days sight
r:q#l~;^ l=oVC6C D;L :a`Y MJb = +L 见票后…月付款…months after sight||…months sight
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