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。
&!Y^DR/ 会计报表statement of account
c tTbvXP =<R77rnY& ejD;lvf ow%s_yV]R 往来帐目account current
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OC CKrh14ul 现在往来帐||存款额current accout
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3y ,* 销货帐account sales
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KeOH 共同计算帐项joint account
xOPSw|!w &2#<6=} qvhTc6oH dt^yEapjM 未决帐项outstanding account
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//f[%j*> [Gy sx rsy'ZVLUj 贷方帐项credit account||creditor account
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2k!5OS (\,mA-%E 借方帐项debit account||debtor account
1,9RfY V jHTaG%oh {Km|SG[-q v)4 kS 应付帐||应付未付帐account payable
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,HY z-sK. JKGUg3\~ *cq#>rN 应收帐||应收未收帐account receivable
_N0x&9S$ E^T/Qu ;m{[9i`2 )6^b\` 新交易||新帐new account
1K4LEga` (a@cK, @N1ta-D# \d]&}`'4{f 未决帐||老帐old account
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%~eIlu Dbz\8gmY 现金帐cash account
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7 5rfGMk< ^~eT#Y8 yEzp+Ky 流水帐running account
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暂记帐||未定帐suspense account
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\,&wU x!]ZVl] 过期帐||延滞帐overdue account||pastdue account
jKM-(s!( #^%Rk'W 0ot=BlMu eNi.d;8F 杂项帐户sundry account
]'DtuT?Z nu4GK}xI z2wR]G5! u.1u/o1" 详细帐单||明细表detail account
f+-w~cN _H<ur?G W5EB+b49KM xBR2tDi% 呆帐bad account
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! {m AbcmI*y DyYl97+Z? 会计项目title of account
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bn 会计薄||帐薄account-book
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SI8mr`gJ 营业报告书||损益计算表account of budiness||business report
^h4Q2Mv o X;6&:%ZL@^ X];a(7+2 D{PO!WzW 借贷细帐||交验帐account rendered
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kplyZ 明细帐account stated
d=Q0/sI& &yp_wW- )xT_RBR %(,JBa:G 与…银行开立一户头to open an account with
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_Sw 与…银行建立交易to keep account with
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>y GPp Mp7r`A,6 Pdrz lu 继续记帐to keep account
k%VV(P]sT mWfzL'* pV<18CaJ y*2:(nI 与…有交易to have an account with
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gP"Pp +*lSB%`aS YDz:;Sp\ 作成会计帐||有往来帐项to make out an account with
xzAyE5GL> Y{f;qbEQH' ]@C&Q,~q dl;^sn0s 清算||清理债务to make up an account
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? /2~qm/%Q #92MI#|n9 清洁帐目||与…停止交易to close ones account with
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}3 结帐to close an account
e#<%`\qH qMmh2a& j2k,)MHu!x _ ?xORzO 清理未付款to ask an account||to demand an account
@'7'3+ c EO:i+e]= [qI, $ + sJw#^l 结清差额to balance the account with
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S{4T\ Z ZX|MA! j_j~BXhIS 清算to settle an account||to liquidate an account||to square an account
(w6 024~ d+\o>x|Y!Y jLM1~`& xbvZ7g^ 审查帐目||监查帐目to audit an account
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XPE9uH dE%rQE7' oDrfzm|[Y 5,Mc`IIK1 检查帐目to examine an account
R]/3`X9!d> es6!p 7p? +j%!RS$ko ;vy" i 转入A的帐户to charge the amount to As account
tux/@}I 9B{,q6 3ktjMVy\ z)#I"$!d 以计帐方式付款to pay on account
:uSo2d C-V,3}=*2 :54ik,l ^yb3L1y 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
1I{vBeMj iV58 m $BXZFC_1S yT.h[yv"w 由某人收益并负风险on ones account and risk||for ones account and risk
&7VN?ox1 o:W>7~$jr= V|13%aE_v nm`[\3R 由某人负担for ones account||for account of one
?\"GT] 5D J<'[P$D P<ElH3J` &)zNu 按某人指示||列入某人帐户by order and for account of one
7l/.fSW -GCC :PE{2* 'y[74?1 列入5月份帐目for May account
U5\^[~vW 9~n`6;R 7 XE&[o _2xNio& 编入某中帐项下to pass to the account of||to place to the account of
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4 YcOPqvQ j)xRzImu rofj&{w 寄出清算书to send in an account||to send in render an account
I$7|?8 #s>AiD X6)%2TwO 3qujz)o 支票薄cheque book
CT1@J-np >HNBTc=~t = >CADTU js;p7wi 支票陈票人cheque drawer
)O\w'|$G -@L7!,j 5.! OC5tO d!0iv'^ t 持票人cheque holder
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+Fak 不记名支票cheque to bearer||bearer cheque
\A7{kI W>TG!R 5 6Cw+ %hDx UZ#0 记名支票||认人支票cheque to order
uDD{O~wF, A.tXAOM(VW ~&HP}Q$#f TWE>"8] 到期支票antedated cheque
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#2>#WZ cD.afy )|3BS` 未到期支票postdated cheque
Y*VF1M,2_ WbJ|]}hJ\ MrjgV+P}[ `vjn,2S} 保付支票certified cheque
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_z {E=BFs I]GG mN 未获兑现支票,退票returned cheque
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@[ ;k?Z,M: \k4tYL5 横线支票crossed cheque
LV2#w_^I H(?)v.% O06 2c)vIY $8>kk 普通横线general crossing
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" Xwp6]lx 特别横线special crossing
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} 空白支票blank cheque
QmgO00{ rU4;yy*b niA>afo dNu?O>= 失效支票,过期支票stale cheque
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#}BHI 普通支票open cheque
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$UD$NSl [][ze2+b 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
z:^(#G{ MgO_gFr A)#w~ X4 FuC#w 9_ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
.oS[ DTn5S bvW3[ V LpK? C<?x 2c*w{\X 支票换现金||兑现to cash a cheque
,ZI#p6 'yo-`nNFD 3/N~`!zeX !'eh@BU; 清理票款to clear a cheque
\G0YLV~>P P3!JA)p6a a[V X)w_W{ 9!_JV;2 保证兑现to certify a cheque
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P#l&f 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
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* +~>cAWZq_ tkYPfUvTE 8d?%9# p-) 开发支票to make out a cheque
\9fJ)*- uZTbJ3$$ z }Lf]w? +B[XTn,Cru 签发支票,开立支票to draw a cheque||to issue a cheque
U3jnH o@ m7@$7 \JC_"gqt 0GW69 z 透支支票to overdraw a cheque
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D~ #qu;{I#W3 背书支票to endorse a cheque
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AC\y|X8- 9n49p? 请付票款||清付票款to pay a cheque||to honour a cheque
~g9~D}48k' O=eU38n:5u K5RgWP t3 3\f<e 支票退票to dishonour a cheque
PMi.)%++ Py?e+[cN /2''EF'; %ikPz~( 拒付支票to refuse a cheque
JqUft=p5 qpQiMiB#g' Ng1bjq}E2 B8unF=u 拒付支票to stop payment of a cheque
c'XSs i%GiWanG 2%v6h 1,:QrhC 提示要求付款to present for payment
'[HBKn$` [wk1p-hf _R^ZXtypd \x<,Ma=D 见票即付持票人payable to bearer
^I9U<iNIL uGn BlR$} b'C#]DorE 2c51kG77E 支付指定人payable to order
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5 已过期||无效out of date||stale
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{v(^ jd2 p~W 请给出票人R/D||refer to drawer
k{'<J(Hb GDs/U1[* O3?^P"C lKf kRyO_S 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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* <Qr*!-Kc6 &G[W$2`@ ,gW$m~\ 文字与数字不一致words and figures differ
QkWEVL@uM 9ei<ou_s >0u*E *Y <pXOE-G5 支票
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mKE'l'9A_ 时间已过account closed
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F] V6+:g=@U-l K47.zu 更改处应加盖印章alterations require initials
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xSO5?eR"u 时间已过effects not cleared
,-kz\N@. Ted tmX$ $C,`^n' `Ba?4_>k 停止付款payment stopped
0C3Y =F %{UW!/ ]ncK M?'O l^%52m@{ 支票毁损cheque mutilated
z).&0K .Wi%V" K{9Vyt9,$ &|h9L' mr 汇款||寄钱to remit||to send money
t8; nP[` 82V;J 8T? tkff\W[JU kpy)kS 寄票供取款||支票支付to send a cheque for payment
6JeAXj1g+ ]dV$H M$Rh]3vqR EMxMJ= 寄款人a remitter
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B/mfm 7 收款人a remittee
IL uQf- W6r3v)~ ~$rSy|19 _;/+8= 国外汇票foreign Bill
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`^ kY9$ M8b $Y\7E/T 跟单汇票documentary bill
^4p$@5zH 91nB?8ZE6, ]r%fAmj dDAl n+ 空头汇票accommodation bill
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)V6VNW.3 m( %PZ*s Z.rhM[*+0C _EP~PW#J 原始汇票original bill
E8t{[N6d 2T@?&N^OD 5{IbKj| ELg$tc 改写||换新票据renewed bill
W59 xe&l zz<o4bR @3U=kO(^+\ 8wEJyAu2 即期汇票sight bill||bill on demand
&Z9rQH81f> DK'S4%;Sp FBOgaI83G ~fzuz'"^ …days after date||…days after date…日后付款
!9.\A:G 6\VZ6oS e5"5 U7 b&d4(dk …months after date||…months after date…月后付款
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e +CXq41g"c 见票后…日付款…days after sight||…days sight
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; ICc:k%wE7 HV]u9nrt# 见票后…月付款…months after sight||…months sight
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RI^\ N] pw7S% ^ ]+vtk 同组票据set of bills
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7(_h %F}d'TPx 0bSnD|#I ZXIz.GFy+ 单张汇票sola of exchange||sole of exchange
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F\@" C0>L<*C hx4c`fOs \>{;,f 远期汇票usance bill||bill at usance
^7t1'A8e< qagR?)N)u u%=2g'+)_ Qv]rj]% 长期汇票long bill
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!dj $'::51 ''q#zEf6 短期汇票short bill
|8)\8b|VuC g+(Y)9h& U8,pe;/ln` o]GZq.. 逾期汇票overdue bill
qG]0z_dPE~ .*J /F$ 8kE3\#);\ >Nx4 +| 宽限日期days of grace
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