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。
1}nrVn[B9 会计报表statement of account
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# / Y&M}3H>E _Bh-*e2k 往来帐目account current
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s{k32e 现在往来帐||存款额current accout
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1N8gH&oF P X/{ 销货帐account sales
$OEhdz&Fi @BCws) 9w\yWxl b5WtL+Z 共同计算帐项joint account
#+$pE@u7A Si=zxy T @hC ,J R%l6+Okr 未决帐项outstanding account
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sXe=4`O [!Uzw2 MP"Pqt 贷方帐项credit account||creditor account
z*,P^K 0T 9?M>Y?4 `Hj{XIOx =)tU]kp 借方帐项debit account||debtor account
xF|P6GXg J*V@huF 7-Bttv{ NlLgXn! 应付帐||应付未付帐account payable
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WGy3SV ) kQm\f 应收帐||应收未收帐account receivable
qU!xh) W>jgsR79M $:&?!>H kC :pal 新交易||新帐new account
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wT /m#!<t7 H{&o_ 未决帐||老帐old account
_Nze="Pt Ekq&.qjYG" tzl`|UwF +[W_Jz 现金帐cash account
Y"eR&d wD9Gl.uQ fg[]>:ZT. VE_% /Fs, 流水帐running account
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2.y=P8N 暂记帐||未定帐suspense account
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x (WoKrd.! 过期帐||延滞帐overdue account||pastdue account
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N 杂项帐户sundry account
>J!J: .Ioj]r /Q |guJx ^LaOl+;S 详细帐单||明细表detail account
NhP&sQO CqF=5z:A [X9s\H j?eWh#[K" 呆帐bad account
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W/,Z` ,B^NH7A: Kr;7~`$[ 会计项目title of account
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w Q#wl1P ^F}HWpF_ 会计薄||帐薄account-book
;c>Co:W f76bEe/B9 vbol70 cwe@W PE2 营业报告书||损益计算表account of budiness||business report
aWtyY[= Kz v*` gy%/zbZx naQ0TN, 借贷细帐||交验帐account rendered
7mUpn:U ;JNI$DR X?B9Z8 O&ur|&v 明细帐account stated
{{3n">s}: GQU9UXe HOEjLwH zAr@vBfC% 与…银行开立一户头to open an account with
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( )_7OHV *3 &s]wf )isJ^ *6y 与…银行建立交易to keep account with
hM":?Rx oH[4<K> xlJ8n+ \|OW`7Q)k 继续记帐to keep account
h3 Bs M*& tVG :tc]@0+ f]P&>j| 与…有交易to have an account with
jl!rCOLt4 ,g2oqq ? {95z\UE} I eQF+Xz 作成会计帐||有往来帐项to make out an account with
@R!f(\ >9h@Dj[|! f/_RtOSw wUd6xR 清算||清理债务to make up an account
3I rmDT im}= `#X\@?'5 |.]:#)^X? 清洁帐目||与…停止交易to close ones account with
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P[l? h^u 9W7. f1Ak0s,zrc 结帐to close an account
FIB 9W@oao %*>ee[^L , O{sb{kk RV*7?y%3 清理未付款to ask an account||to demand an account
\xQ10\u eyx;8v cM k"J[mT$b ~@3X&E0S 结清差额to balance the account with
j'z}m+_? D"5u N0Z YW|KkHi* (TQx3DGq 清算to settle an account||to liquidate an account||to square an account
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8veYs` OOa}+^-j [Rqv49n*V 审查帐目||监查帐目to audit an account
3#d5.Ut 0a#2 Lo LD'eq\vO ;au-NY 检查帐目to examine an account
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,j sT. :"Pj$ lP4A?J+Q 转入A的帐户to charge the amount to As account
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g{ :RJ=f 以计帐方式付款to pay on account
7?@s.Sz|fV 9~6FWBt wKjL}1.k (6xrs_ea 代理某人||为某人on ones account||on account of one
U!GG8;4 ]F,mj-?4x ^%^~:<N }CR@XD}[ 为自己计算||独立帐目on ones own account
CS:"F) at yQ33JQr ``~7z;E%@ W9!EjXg 由某人收益并负风险on ones account and risk||for ones account and risk
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T 由某人负担for ones account||for account of one
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]gJZ, ] ~;x$Z) 按某人指示||列入某人帐户by order and for account of one
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b 'USol< 3SRz14/W_R 列入5月份帐目for May account
29]T:I1d[ K._tCB: F,Ls1 67/&AiS? 编入某中帐项下to pass to the account of||to place to the account of
V~V_+ [B}$U|V0 eq0&8/= p[E}:kak_- 寄出清算书to send in an account||to send in render an account
lyBae?%& Z J:h] W'Wr8~{h LwpO_/qV 支票薄cheque book
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4+!@ Ae&470 支票陈票人cheque drawer
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u #G[S 持票人cheque holder
+|#lUXC xPFNH`O& 3I87|5V,Z ]>E)0<t 不记名支票cheque to bearer||bearer cheque
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|u_^ 记名支票||认人支票cheque to order
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q$D=as idWYpU>gC 到期支票antedated cheque
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T.@P Eiqx1ZM lTl-<E; (*{Y#XD{ 未到期支票postdated cheque
-+^E5 q*`1<9{H (;RmfE'PX )bJS*# 保付支票certified cheque
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]bTYJ' !q:[$g-@q W(^R-&av dso6ZRx 未获兑现支票,退票returned cheque
.M3]\I u &L&6y()G } 0su[gy[ El3Y1g3+3 横线支票crossed cheque
jNKu5"HB ~RlsgtX" AfU~k!4` `a$-"tW~j 普通横线general crossing
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l 特别横线special crossing
x+? P/Ckg 8ZmU(m du,mbTQib !Ee#jCXS 空白支票blank cheque
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_!vxX] )U6-&-07 l/(|rl#6 失效支票,过期支票stale cheque
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r [^oTC; cV=0)'&<`_ 普通支票open cheque
FU;b8{Y 7x6q:4Ep\ -&L(0?*qo 0l.\KF 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Zo1$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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{O 支票换现金||兑现to cash a cheque
bl/tl_.p00 $ mH'%YDIl BWtGeaW/sr MST\_s%[ 清理票款to clear a cheque
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vvWje:H `$kKTc:f 17hFwo` 保证兑现to certify a cheque
n@`D:;?{ AeQIsrAHE `E @TPdu wD*z >v$ 填写支票数额to fill up a cheque
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1>2Q[h7 dV~d60jOF !YM;5vte+ 支票上划线to cross a cheque
dfU z{ khXp}p!Zm f( %r)% MLd*WpiI. 开发支票to make out a cheque
d]fo>[%Xr k&<cFZU ~8rVf+bg3 ZxvqLu 签发支票,开立支票to draw a cheque||to issue a cheque
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sR7f cx+li4v :)~idVlV IY* ~df 透支支票to overdraw a cheque
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7p=sX kdr?I9kwW 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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"Y 支票退票to dishonour a cheque
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j 1@i 8ASL z?b[ 6DLV; 拒付支票to refuse a cheque
)P)Zds@F W-72&\7 @u4q\G\ T+$Af,~ 拒付支票to stop payment of a cheque
BGe&c,feIc `S&$y4|Vs Q5!"tF p o<pb!]1 提示要求付款to present for payment
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=m+'orJ1 见票即付持票人payable to bearer
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i&%/]Nq NHL -ll-R 7GyJmzEE 支付指定人payable to order
UNc[h&@_ Dej2-Y t9Sog~:' f{[ ]m(X; 已过期||无效out of date||stale
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P 0-N"_1k|? 请给出票人R/D||refer to drawer
@~Uu]1 McXid~ o1d ECLQa DGQGV[9%4C 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
]V `L\ <8'-azpJ6< RCgn\ ++Z,U 文字与数字不一致words and figures differ
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Mi`\W@ 支票
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gbl`_t/ 时间已过account closed
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R t/3t69 \x t:SME'~.P 更改处应加盖印章alterations require initials
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65~X!90k 时间已过effects not cleared
7FTf8 u=U.+\f5 ]W7e2:Hra }kCaTI?@# 停止付款payment stopped
j3J\%7^i LXGlG %]iDhXLr -q8R'?z[ 支票毁损cheque mutilated
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S ?JinX'z 汇款||寄钱to remit||to send money
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&/ q>E[)\+y t}!Y}D Rl%?c5U/$ 寄票供取款||支票支付to send a cheque for payment
pSzO)j }3Mnq?.- VY@6!9G -VOMt5u 寄款人a remitter
&azy1.i~ Q8~|0X\.g qoo+=eh! 3T|xUY)G4 收款人a remittee
DUAI /jtU<uX m! 3e>cI !qQB}sAf 国外汇票foreign Bill
t@Bl3Nt{ DC-tBbQkk 5N_w(B z"vI-~,YU 国内汇票inland Bill
9 :ubPqt Q ,`:RF3 0?{Y6:d+ LO&/U4: 跟单汇票documentary bill
$1F$3"k ,8Yc@P_O s9p~ j$5S_]2 空头汇票accommodation bill
2j UEL=+Y C;EC4n+s [`]h23vRW mk'$ |2O 原始汇票original bill
A.%MrgOOX :|V`QM H E'1Wa0r NQdz]o 改写||换新票据renewed bill
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dYn<L/# ?}tWI7KI ^Fe%1Lnt 即期汇票sight bill||bill on demand
+pefk+ {j!jm5 YWXY4*G !go$J]T …days after date||…days after date…日后付款
tS@J)p+_( FB\lUO)U\c K4[XP]\jr yt@;yd:OEk …months after date||…months after date…月后付款
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f^ 见票后…日付款…days after sight||…days sight
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P( fEMz%CwH 见票后…月付款…months after sight||…months sight
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B NF0=t}e dZ"B6L!^( 同组票据set of bills
'cpO"d?{ p[&6hXTd n-5@<y^ ?vd_8C2B 单张汇票sola of exchange||sole of exchange
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