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。
@u}1 S1 会计报表statement of account
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E+o+2L l^*'W(% zw,=mpf3_ Qt+;b 往来帐目account current
y7)$~R):- v*k}{M ekx~svcC&A BVk&TGa;[$ 现在往来帐||存款额current accout
mUW4d3tE JVgV,4 1 0qUBt9rA +Tug.[A 销货帐account sales
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4N2 u= u#6% 共同计算帐项joint account
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>%Q_ OLS. 0UEc 未决帐项outstanding account
xmI!N0eta _:0 2,,t+8"` :n} NQzs 贷方帐项credit account||creditor account
Y={_o!9 g*nh8 Dy[_Ix/Y, ?onTW2cG; 借方帐项debit account||debtor account
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Gb&l& 应付帐||应付未付帐account payable
A=S_5y x&SG gl .7|kxJq n%J{Tcn6 应收帐||应收未收帐account receivable
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z2 lS.&>{ np#RBy 新交易||新帐new account
r#xq 8H=_m j(|9>J*,~G l6wN&JHTh Av#_cL 未决帐||老帐old account
?'dsiA[ 9J0JSy NQx`u"= O_u2V'jy9 现金帐cash account
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LQ?s)~ 流水帐running account
#@#/M) Ob"48{w$ X4"D Lt" i^2yq&uT( 暂记帐||未定帐suspense account
t[ Zoe+& YF]W<ZpY *}hx9:9\B 8 )W{C> 过期帐||延滞帐overdue account||pastdue account
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!fF= $i^#KZ}-WK "5+x6/9b 杂项帐户sundry account
aWe?n; ^HYrJr$y B`Q~p92 +~6Nq(kV 详细帐单||明细表detail account
VKjDK$ _h=kjc}[.O {Gd<+tQg nsRZy0@$t 呆帐bad account
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$u h]6"~ m tdl Y 会计项目title of account
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2e?v8 会计薄||帐薄account-book
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( ?W#>9WQi -t<8)9q( 营业报告书||损益计算表account of budiness||business report
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6fv Bbb_}y|CA 借贷细帐||交验帐account rendered
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FRNIVx ^sWsP` DV eX;Tufe*(Q 明细帐account stated
M7\; Y HW{si]~q 'pJ46"D@m BRTM]tRZ 与…银行开立一户头to open an account with
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aim~ 与…银行建立交易to keep account with
Ly?%RmHK `*A!vO8 DP(JsZ} -R~!N#y 继续记帐to keep account
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~ 与…有交易to have an account with
1@ e22\ Kc6p||< 'w'PrM,: 7rc6 作成会计帐||有往来帐项to make out an account with
bJ[{[|yEd OZ/P@`kN.f Po%+:0oX D[m+=- 清算||清理债务to make up an account
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b/BZX{ h83;}> '8auj D!K){E 清洁帐目||与…停止交易to close ones account with
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"Dl 结帐to close an account
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FmRCTH :MOr?" 清理未付款to ask an account||to demand an account
d)G'y $.a4Og2 xq?9w$ d"E@e21 结清差额to balance the account with
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5t R]0p L 清算to settle an account||to liquidate an account||to square an account
i.eu$~F iIOA5 4!o SDdefB ]h(}%fk_ 审查帐目||监查帐目to audit an account
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]4=uL6 DNARe!pK [D]9M"L,vQ =}:9y6QR. 检查帐目to examine an account
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(P'4XCm 转入A的帐户to charge the amount to As account
>~;MQDU5*Y yfBVy8Sm %i7bkdcwk yPgDb[V+ 以计帐方式付款to pay on account
qIbp0`m 6} DGEHc1 =j%B`cJ66_ o"O=Epg 代理某人||为某人on ones account||on account of one
~!*xi ?tWcx;h:> K#j<G]I( @ 0KW@j>=jK 为自己计算||独立帐目on ones own account
WaU+ZgDrG 8PQn=k9 9y BENvq #Y*?kTF 由某人收益并负风险on ones account and risk||for ones account and risk
W/(D"[:l% |5uvmK Cu5fp.OS7 pYtG%< 由某人负担for ones account||for account of one
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N e:SBX/\j 按某人指示||列入某人帐户by order and for account of one
KeU|E<|! SZO$# |}~2=r z TU6e,G|t 列入5月份帐目for May account
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) eI] 编入某中帐项下to pass to the account of||to place to the account of
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'v`~ 寄出清算书to send in an account||to send in render an account
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olaq(z U} EaV< q=NI}k 支票薄cheque book
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4"2X l^.d3b bSOxM/N 支票陈票人cheque drawer
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3j'A.S 持票人cheque holder
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0c Y7WxV>E 不记名支票cheque to bearer||bearer cheque
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b; XRZj+muTZ 记名支票||认人支票cheque to order
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r5M bve_*7CEM 到期支票antedated cheque
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j "4Joou"U LAe>XF-5 4@2<dw|*h 未到期支票postdated cheque
p`/"e<TP =NHE_4/p ^!Y]l `pMI@"m 保付支票certified cheque
;^XF;zpg $8/=@E{51 nWfzwX
P>_ $w,?%i97 未获兑现支票,退票returned cheque
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9+:SS1_ 横线支票crossed cheque
t0*kL. dTV4 Q`Z 6Zr_W#SE mf~JolucJ 普通横线general crossing
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Ihu9W v|!u]!JM 特别横线special crossing
myq@X(K #'DrgZ)W ~]sj.>P ;(&$Iw9X 空白支票blank cheque
/+V}. 4>x$I9^Y! A-n@:` n~ 1c5+XCr 失效支票,过期支票stale cheque
NO)Hi)$X6Y ;mT|0&o># BlLK6"gJT ,9A1p06 普通支票open cheque
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B 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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M]Kxg; DpRGPs YkN0,6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
>PYLk{q CXQ +h 1>c^-"#e^ {PGiNY%q 支票换现金||兑现to cash a cheque
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ff;9P5X 2_/H, 清理票款to clear a cheque
0hNgr' x/S:)z%X ]| xfKDu ^P!(*k#T 保证兑现to certify a cheque
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(DIMt-wz htuYctu` 填写支票数额to fill up a cheque
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H{68 YigDrW 支票上划线to cross a cheque
~D0e\Q(A *Cj<Vy ykS-5E` MaS-*;BY, 开发支票to make out a cheque
,q K'! p!o?2Lbiw ,I2x&Ys&. (rieg F 签发支票,开立支票to draw a cheque||to issue a cheque
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{ 透支支票to overdraw a cheque
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f-BPT2U+ u2E}DhV u|+Dqe` 背书支票to endorse a cheque
g=na3^PL6 O<`N0 X:>,3[hx| {9XN\v=$"* 请付票款||清付票款to pay a cheque||to honour a cheque
'PvOOhm, LOEiV h( DmSW Jm`{MzqL 支票退票to dishonour a cheque
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3Viz0I<% +C36OcmT~ 拒付支票to refuse a cheque
0K(&EpVE X/f?=U mhgvN-? "h <{cf'"O7 ) 拒付支票to stop payment of a cheque
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$8M}q:X $/kZKoF{f Y`*h#{| 提示要求付款to present for payment
veAdk9 s^"*]9B" -KL5sK ++!'6!l 见票即付持票人payable to bearer
gX~lYdA {Rz(0oD\ @M*oq2U; Gm[XnUR7V 支付指定人payable to order
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>@Qx$- 已过期||无效out of date||stale
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C }#lW9 请给出票人R/D||refer to drawer
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( !PfdY&.) W+i&!' !8*7 {7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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~Doj ODxCD%L .wPI%5D ! JauMR 文字与数字不一致words and figures differ
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t+#vcg,G pwVaSnre` 7;a 支票
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'F^1)Ga$ 时间已过account closed
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+I 更改处应加盖印章alterations require initials
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V*W H 时间已过effects not cleared
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D5JA` 停止付款payment stopped
h\4enu9[RL *-&+;|mM L0qL\>#ejr -Np}<O`./ 支票毁损cheque mutilated
QsBC[7<jd- deOk>v&U #i=m%>zjN 'u9y\vUy 汇款||寄钱to remit||to send money
$mxl&Qr>Q; jd.w7.8 _QneaPm% XHm6K1mGZ 寄票供取款||支票支付to send a cheque for payment
hV NT @+sYwlA~ M4e8PRlI p:
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k 寄款人a remitter
#&Rx?V W^i[7 r |Y30B,=M l)f 2T@bHl 收款人a remittee
!O4)YM fs2y$HN Hq|{Nt%Q jP.dQj^j& 国外汇票foreign Bill
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s4t !?z"d zqLOwzMlLx 国内汇票inland Bill
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8}n 跟单汇票documentary bill
k/i&e~! \ >6|Xvtf l - ~PX q:mqA$n 空头汇票accommodation bill
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1' b (Ft#6oK" n`D-?]* :ay`Id_tm 原始汇票original bill
gRwRhA/ ]Aj5 K "Mh}n-oju EJ(z]M`f 改写||换新票据renewed bill
#<vzQ\~Y IO"q4(&;P4 e!w#{</8Q 8-9<r 即期汇票sight bill||bill on demand
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Lp …days after date||…days after date…日后付款
"YN6o_*] V=E5pB`Pr tdNAR| " t,ZO …months after date||…months after date…月后付款
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