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。
xejQ!MAB 会计报表statement of account
TvbkvK N}j]S{j}' 6dCS Gb NM`5hd{ 往来帐目account current
JjXuy7XQ RWe$ZZSz! *Va ;ra(V2 TQ{rg2_T 现在往来帐||存款额current accout
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V{kP8# Xiy9Oeq2uh 销货帐account sales
JZa^GW:YQh E=H>|FgS [eb?Fd~WB] >o]
!-46 共同计算帐项joint account
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7Ay Cggu#//Z}Q }f~:>N# 未决帐项outstanding account
nE2w? K-a~Kr ,EE,W0/zzM IzuYkl} 贷方帐项credit account||creditor account
OH(w3:;[8 8NE+G.:G B$Z%_j&
~yGD("X 借方帐项debit account||debtor account
!T'`L{Sj ou{}\^DgQ yGxAur=dE RjcU0$Hi 应付帐||应付未付帐account payable
,w9:)B7 pZ@)9c *NC9S,eSP ?ufX3yia 应收帐||应收未收帐account receivable
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Zcpx @(m+B\ '{[n,xeR 8JFns-5 新交易||新帐new account
#[uDVCM uZg[PS=@!X x A&RMu& t1Zcr#b> 未决帐||老帐old account
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2_ YUGEGXw 现金帐cash account
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#r5q ]SO-NR v>[U*E 流水帐running account
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Vic 暂记帐||未定帐suspense account
OxC8xB;` zUIh^hbFf q;)+O#CR YAc~,N 过期帐||延滞帐overdue account||pastdue account
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3:[0o={d z{q|HO it#,5#Y: 杂项帐户sundry account
gB)Cmw* Cd7imj 8k0f&Cak= &*JU
N}86 详细帐单||明细表detail account
og~Uv"&?T v]?zG&Jh e|e"lP qj#C8Tc7 呆帐bad account
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-5 Gm.sl}, |nMg.t`8 会计项目title of account
;_oJGII?br 5{Oq* | G(fS__z QSNPraT 会计薄||帐薄account-book
r1A<XP|1?I 5@-[[ $dk ?
heg_~P )7jJ3G* 营业报告书||损益计算表account of budiness||business report
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`?_ 借贷细帐||交验帐account rendered
!x$6wzKa crbph.0 *mjPNp'3{m t}wwRWo2?f 明细帐account stated
Kk\TW1w3 53<.Knw5a ]pq(Q:"P,5 0Lx,qZ' 与…银行开立一户头to open an account with
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KXhD PA Ow50M;E rX}FhBl5 与…银行建立交易to keep account with
(&!RX.i ;u*I#)7 ]RxJ^'a63 NA!?.zn 继续记帐to keep account
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<_1 "8iIOeY-\ 9U4 D$M 与…有交易to have an account with
>K!$@]2F TXS{= u\q(v D. 2(2UAB"u 作成会计帐||有往来帐项to make out an account with
bk|?>yd p5aqlYb6r #+ Y%Bxf qH4+iSTnV 清算||清理债务to make up an account
UB,0c) ENy$sS6[D L0;XzZS b#(X+I 清洁帐目||与…停止交易to close ones account with
AfpC >>=@ $/crb8-C N$.=1Q$F6 @:}l a 结帐to close an account
"^oU&]KQJ zm mkmTp =9;b|Y"aQ Fh4Exl@6 清理未付款to ask an account||to demand an account
O4cBn{Dq9 cs 58: G5 D67z6jep( XZ<8M}Lg 结清差额to balance the account with
pf&U$oR4 SB`xr!~A] 8p#V4liE X!6$<8+1OV 清算to settle an account||to liquidate an account||to square an account
NNMn,J ?CldcxM# iD<}r?Z WidLUv 审查帐目||监查帐目to audit an account
MaLH2?je^n a@-bw4SD 3G'cDemc %I;uqf 检查帐目to examine an account
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}HUP) Z>~7|vl c`/kx *xN?5u% 转入A的帐户to charge the amount to As account
to?={@$] p^w_-(p :jJ0 +Q U|b)Bw<P 以计帐方式付款to pay on account
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}@~+%_; 代理某人||为某人on ones account||on account of one
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m 为自己计算||独立帐目on ones own account
.*Z#;3 ^O}J',Fm%f TPLv]$n Tfx-h)oP3 由某人收益并负风险on ones account and risk||for ones account and risk
53?Ati\Y) LYiIJAZ. x`I"%pG `XM0Mm% 由某人负担for ones account||for account of one
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!}sF# 5RP5%U 按某人指示||列入某人帐户by order and for account of one
79I"F' $LG.rJ/* t>x!CNb'C IJC]Al,df 列入5月份帐目for May account
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h8 M= 编入某中帐项下to pass to the account of||to place to the account of
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S #V$sb1u 寄出清算书to send in an account||to send in render an account
JSx[V<7m h)aLq 1^ iLs W@i|=xS? 支票薄cheque book
V;Q@'<w GIfs]zVr` 16Jjf|]j mo,"3YW 支票陈票人cheque drawer
)@] W= %Aa_Bumf*: "ZA`Lp;%w j,Qb'|f5 持票人cheque holder
eR/X9< Kzy9i/bL g|h;* n57mh5mixM 不记名支票cheque to bearer||bearer cheque
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D! 记名支票||认人支票cheque to order
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D`s' t;:Yf lE!.$L*k 到期支票antedated cheque
]mjKF\ e@&2q{Gi= y)TBg8Q ]7RK/Zu i 未到期支票postdated cheque
9*Fc+/ [4@@b"H 07:h4beT uKB V`I 保付支票certified cheque
ldc`Y/:{ wo$ F_!3u AgB$
w4 =$ubSfx 未获兑现支票,退票returned cheque
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;uP^ ?,C'\8' &4)PW\ioY v+dT7*^@ 横线支票crossed cheque
@V+KL>Qw Q8h=2YL i98PlAq)B $-6[9d-N 普通横线general crossing
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ZS@R ? ?+$EPaC2 特别横线special crossing
c:s[vghH^# RLGIST` %WYveY D2io3Lo$ov 空白支票blank cheque
B74]hgK N]GF>kf: GB>T3l" h(^[WSa 失效支票,过期支票stale cheque
d ;,C[& XHY,;4 HDz"i ;)sC{ "Jb 普通支票open cheque
1J&hm[3[K 0,iG9D7 -&QpQ7q1 w2K>k/v{- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
'%a:L^a? P_gai7Xg mk6>}z* u0$}VO5/a 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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nrM-\' j3>&Su>H4 j"&Oa&SH 支票换现金||兑现to cash a cheque
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={{q_G\WD =CaSd| PW9tZx# 清理票款to clear a cheque
W@~a#~1O <,9rXjeRl @j%7tfW R5<:3tk=X 保证兑现to certify a cheque
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ZPHatC \r&(l1R 填写支票数额to fill up a cheque
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^5-SL?E sT91>'& 支票上划线to cross a cheque
<In+V !'=<uU- quFNPdP ?jnbm'~S 开发支票to make out a cheque
QVD^p;b c2yZvi \Zn~y--Z Wix4se1Ac 签发支票,开立支票to draw a cheque||to issue a cheque
.?r}3Ch ,6wGd aMR S#\Cyn2(t +^%0/0e 透支支票to overdraw a cheque
~B`H5# Kq:vTz&< _147d5 _No<fz8 背书支票to endorse a cheque
fc%C!^7 . 3xf!E* [ _&z+ %v]-:5g'| 请付票款||清付票款to pay a cheque||to honour a cheque
H`T}k+e2-N EL9JM}%0v vz)zl2F5sY t;lK=m| 支票退票to dishonour a cheque
e:6mz\J 6H|&HV(!R l D]?9K29 J8DKia|h( 拒付支票to refuse a cheque
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J GUsJF;;V zHvW@A'F /ASpAl[J 拒付支票to stop payment of a cheque
v0+$d\mP4< jft@ 'W53 OF`:); V_T~5%9Fy 提示要求付款to present for payment
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;Yu 7T=:dv ]DI%7kw' 见票即付持票人payable to bearer
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mB*;> X1%_a.=VF 支付指定人payable to order
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已过期||无效out of date||stale
c nV2}U/\ (APGz,^9# o>\epQt~/p vi0nJ -Xg 请给出票人R/D||refer to drawer
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W|~y@ =2, iNn 2Xp?O+b#"O 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
CNyV6jb [u/W h+ P64<O5l/ 6"jV>CNc@ 文字与数字不一致words and figures differ
A)u,Hvn bH_zWk +rOd0? n7'X.=o7 支票
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!o8(9F 时间已过account closed
E%\Ohs7 rFYw6&;vOi jftf]n&Z(q -<aN$O 更改处应加盖印章alterations require initials
~.8p8\H %weG}gCM CYN| %x|0<@b7- WB=|Ty~l
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VAZ6;3@cd 停止付款payment stopped
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_FwY 支票毁损cheque mutilated
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tB5P w;KNS' <>^otb,e$ 汇款||寄钱to remit||to send money
$qh?$a aak[U;rx `'M}.q,k~ eEMU,zCl 寄票供取款||支票支付to send a cheque for payment
ma(E} s R(N5K4J j_HwR9^fd, RS[>7-9 寄款人a remitter
0|@*`-:VO K,L A>W8^|l6+- V<G=pPC'H 收款人a remittee
fr([g?F%D mA>u6Rlc C.oC@P v6`TbIq% 国外汇票foreign Bill
u}I\!-EX!v lq\/E`fc` O%?d0K !_My]>S 国内汇票inland Bill
r__Y{&IO tgB\;nbB ZF6?N?t}h8 o$+"{3svw? 跟单汇票documentary bill
0NMekVi +Q6}kbDI |]8Hh> Pn|*(sTl 空头汇票accommodation bill
U k*HRudt XKt">W LU4k/ UN6Du\)]d 原始汇票original bill
QvN=<V YFY$iN~B, |VRzIA4M\ U$5 lh 改写||换新票据renewed bill
`cBV+00YS *iVCHQ~ W4~:3Sk !R.*Vn[
即期汇票sight bill||bill on demand
JD}"_,- 251^>x.R $Q cr lYq4f|5H}m …days after date||…days after date…日后付款
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vwnU WfDpeXdO Vx6/Rehj …months after date||…months after date…月后付款
N1O.U"L; b7_uT`< aOH$}QnS &hb:
~> 见票后…日付款…days after sight||…days sight
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