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|89-Ii] 会计报表statement of account
cS[`1y,\3 `jkn*:m _B[(/wY Z~g qTB]H 往来帐目account current
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4WWQ5 !1_:n D ~}11 6K 现在往来帐||存款额current accout
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Ya 销货帐account sales
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T0D6 共同计算帐项joint account
ZjK~s)RC V_QVLW \4[Ta,;t U8mu<) 未决帐项outstanding account
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( 贷方帐项credit account||creditor account
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*9QO YovY0nO URgF8?n 借方帐项debit account||debtor account
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X~CTunP &?nF';& S8VR# 应付帐||应付未付帐account payable
M)7enp) F. I1~g?jpH xTMTkVa+B *&]l 应收帐||应收未收帐account receivable
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UJj*n pg)g&ifKl 新交易||新帐new account
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rE:>G]j6 eZi<C}z 未决帐||老帐old account
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R5Q>us ltR^IiA} }o-P 现金帐cash account
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3Ce ~x:]ch| N~jQ!y 流水帐running account
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\ C,^ 9K<a}QJP 暂记帐||未定帐suspense account
@/L. BfTz V bOLTc Vz]=J;`Mz GNc|)$ 过期帐||延滞帐overdue account||pastdue account
Ai18]QD- =osw3"ng q&T'x> / W2qQKv 杂项帐户sundry account
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{%9%{ 详细帐单||明细表detail account
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}F6b ] 呆帐bad account
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G` 会计项目title of account
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OlK< 会计薄||帐薄account-book
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} fcFL8 =2]rA 营业报告书||损益计算表account of budiness||business report
.t[ZXrd|0 Prz+kPP @aN=U= i}F;fWZ` 借贷细帐||交验帐account rendered
]{+M>i[ fUKdC\WL _XNR um4 o\;"|O} 明细帐account stated
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R0* {^5<{j3e 与…银行开立一户头to open an account with
c0Ro3j\p Mth`s{sATa }rA+W-7 JKi@Kw 与…银行建立交易to keep account with
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)Evw f(s3TLM uQtk|)T E 继续记帐to keep account
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& `NWgETf^# 与…有交易to have an account with
+6M+hO] m/c&/6nk ""v`0OP&J H0b6ZA%n 作成会计帐||有往来帐项to make out an account with
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4N T Re,$<9V LXu"rfp 清算||清理债务to make up an account
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*3 ,dj*p,J .m]=JC5' 清洁帐目||与…停止交易to close ones account with
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:Nj`_2 @wdB% uJ/?+5TU 结帐to close an account
Fx[A8G <X I35\^ #C,f/PXfaB ic0v*Y$ 清理未付款to ask an account||to demand an account
|h=+&*(: tC@zM.v% m!#)JFe67 ?y*+^E0 结清差额to balance the account with
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DrL,3 清算to settle an account||to liquidate an account||to square an account
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S?-{X+ |1QbO`f/F Ub'%pU mj(&`HRs4 审查帐目||监查帐目to audit an account
e@,u`{C[ 4$?wD < s*)41\V0 -#S)}NEn 检查帐目to examine an account
Vh#Mp! /\-2l+y>J r}y[r}vk C'8!cPFVv 转入A的帐户to charge the amount to As account
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p ,\S pjE 以计帐方式付款to pay on account
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HZH#+ :PFx& 代理某人||为某人on ones account||on account of one
S7UZGGjTk %su}Ru C?[a3rNH( ?y>Y$-v/C 为自己计算||独立帐目on ones own account
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i1 ,W1a<dl p| \%:# 由某人收益并负风险on ones account and risk||for ones account and risk
$>'" )7z lJ:M^.Em0 a@fE46o6< XDpfpJ,z"} 由某人负担for ones account||for account of one
3C rQBIj1 IP30y>\ atLV`U&t ySwYV 按某人指示||列入某人帐户by order and for account of one
poXLy/K :H!(?(Pie 4#^'lKIx 49+ >f 列入5月份帐目for May account
o%Be0~n' x7P([^i \Y!T>nWn)I k]SAJ~bS| 编入某中帐项下to pass to the account of||to place to the account of
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F/^J|VMV *'9)H0 Si?$\H*: G3RrjWtO 寄出清算书to send in an account||to send in render an account
?w+ QbT 3[0w+{(Q _ yfdj[Ot` <91t`&aWW 支票薄cheque book
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V#ndyUM; 支票陈票人cheque drawer
PUbaS{J7 LXHwX*`Y ,M\j%3 SU?wFCGT% 持票人cheque holder
X^zYQ6t n?'d|h ![^EsgEB* kWB, ;7 不记名支票cheque to bearer||bearer cheque
rkxW UDl CJzm}'NY 9<xTu>7J 8AT;8I<K 记名支票||认人支票cheque to order
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%Xhfk {mNdL J 到期支票antedated cheque
}qer hP?7zz$*j vG Y!4@[ }o-|8P:Y 未到期支票postdated cheque
B,3 t` D9ANm"# `SCy<w3$+[ xN6>2e 保付支票certified cheque
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>b]DZ g^1r0.Sp{8 未获兑现支票,退票returned cheque
"X`RQ6~]> r,5-XB /T,zZ9= ]bIt@GB 横线支票crossed cheque
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Si 8=:A/47=J 普通横线general crossing
*xPB<v2N:P @|Dm E!) 9qEOgJ v{o? #Sk1 特别横线special crossing
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=E 空白支票blank cheque
6#E7!-u(- KGu= ; >rKhlUD |"Z-7@/k$i 失效支票,过期支票stale cheque
z=qWJQ V~85oUc\- 6J\q`q(W( Rs2-94$!5 普通支票open cheque
okz]Qc>G pajy#0 U Xtkw Z3 *<r%aeG$em 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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DwXU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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%3l GMdI0jaG# *Rq`*D>:U} G,]z(% 支票换现金||兑现to cash a cheque
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6ahZ 12lEs3 3p_b8K_bG 清理票款to clear a cheque
^!}F% 3za`>bUN D"cKlp-I6| zw]3Vg{T 保证兑现to certify a cheque
Y%g "Y cz#_<8'N tq&Yek>C n'?4.tb 填写支票数额to fill up a cheque
^X&)'H 4\ FP < eQ[kM D#jX6 支票上划线to cross a cheque
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qD 开发支票to make out a cheque
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gbZ^ E*k([ZL :!O><eQw 签发支票,开立支票to draw a cheque||to issue a cheque
3] ^' A$@o'Q;he fK_~lGY( RdI};K 透支支票to overdraw a cheque
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`=KyHi:b JYV\oV{ 背书支票to endorse a cheque
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{Jp/-D 请付票款||清付票款to pay a cheque||to honour a cheque
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5x0R X NE+(Bt 支票退票to dishonour a cheque
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<BF 拒付支票to refuse a cheque
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z61FW x=Mm6}/ i&&qbZt E[?kGR[ 拒付支票to stop payment of a cheque
|I^y0Q:K a$m_D!b~_ tU:FX[&?R ~`R1sSr" 提示要求付款to present for payment
7'OPjtM Rd%0\ B |$e:* 0S.?E.-&0 见票即付持票人payable to bearer
?"j@;/= #ElejQ|? "EH,J l1<?ONB.# 支付指定人payable to order
IN^_BKQt F=}Z51|:~ <Wy>^<` <&U!N'CE 已过期||无效out of date||stale
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T"!EK& 请给出票人R/D||refer to drawer
W-D[z#)/Y O&'/J8 <Tx C!{< A]?^ H< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
2OalAY6RS \ e,?rH g$3>~D @ Nb%L&=P8 文字与数字不一致words and figures differ
<zfKC wPnybb{ %MJ;Q?KB mP-2s;q 支票
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s, XM9h>P4 时间已过account closed
wFL3&* Z;b+>2oL #J$qa Ul AyTx' u 更改处应加盖印章alterations require initials
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r(`nt-o@ 时间已过effects not cleared
\##`pa(8 @J vZ[T/ Pp_V5,i\ D;js.ZF 停止付款payment stopped
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{L0;{ 支票毁损cheque mutilated
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yP\Up 509Q0 [k wUp)JI 汇款||寄钱to remit||to send money
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mnyI X+ f9q0 .>]N+:O 寄票供取款||支票支付to send a cheque for payment
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;*& =n0*{~r e.;M.8N#SQ Vxh.<b6&' 寄款人a remitter
ixw(c&gL 'sU)|W(3U _CdROo6I a8s4T$ 收款人a remittee
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`C 国外汇票foreign Bill
J22r v( >XE`h9 . U/k<v<)6 b5 Q NEi 国内汇票inland Bill
C\Ayv)S#2 KQ)T(mIqp uO'/|[`8 E`AYee%l 跟单汇票documentary bill
g6euXI Y@} FL;3 a[C&e,)} =`p&h}h-L 空头汇票accommodation bill
MUcNC\`z iJP{|-h 7~vqf3ON4J mk= #\> 原始汇票original bill
`&g:d E(j ~:2K#q5C =_QkH!vI gX*K&*q 改写||换新票据renewed bill
$Jf9;. yGEb7I$h Yx1 D) Q]\j>> 即期汇票sight bill||bill on demand
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$w>X JEHK:1^ …days after date||…days after date…日后付款
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\R O5-;I,)H …months after date||…months after date…月后付款
M 9"-WIG@h O5;-Om ;0j*>fb\q7 ]{Ek[Av 见票后…日付款…days after sight||…days sight
jG8;]XP d@>\E/zA H8i+'5x,? ZQ[~*) 见票后…月付款…months after sight||…months sight
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/KLU h{/ve`F>@ b1=pO]3u 同组票据set of bills
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56{ 单张汇票sola of exchange||sole of exchange
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alR ifrq 远期汇票usance bill||bill at usance
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Mq $d 长期汇票long bill
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