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。
mHrt)0\_ 会计报表statement of account
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X? LX[<Wh_X( 5Mf bO3 往来帐目account current
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) Cp`)*P2 % 3d59O xok8 现在往来帐||存款额current accout
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gzl#r 销货帐account sales
s_S[iW`l= ^&F8NEb=2> =&jLwy |re)]%A?Fu 共同计算帐项joint account
\CNv,HUm3 ))- B`vi !LB#K?I %"B+;{y(5 未决帐项outstanding account
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H+w 贷方帐项credit account||creditor account
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1k0wT( 0aj4.H*% Kq&b1x 借方帐项debit account||debtor account
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-I* "I+71Ce Qau\6p>^ 应付帐||应付未付帐account payable
-7{ qTe{ Xy/lsaVskX TK^9!3 uflRW+-2 应收帐||应收未收帐account receivable
UP]X,H~stU 'b(V8x 6?8x[l*5M U?BuV 新交易||新帐new account
jyB^a;- q$IgkL 0*$? =E |uL"/cMW7 未决帐||老帐old account
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&K 6[wAX 流水帐running account
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cvSr><( 暂记帐||未定帐suspense account
!| ObNS wX?<o Nr6[w|Tzd DVC<P}/ 过期帐||延滞帐overdue account||pastdue account
1:{BC2P [@K#BFA 9qe< bds1 \ct7~!qM 杂项帐户sundry account
R|tf}~u !x -bJC+Yn #i6ZY^+ee )Pj8{.t4 详细帐单||明细表detail account
_pZ2^OO@ U`*L` PM bSbUf%LKt #ArMX3^+w7 呆帐bad account
BBkYc:B=SA -%I 0Q tZ4Zj`x|^ ( q8uB 会计项目title of account
Fkq;Q b Ag>;e( ^j-w^)@T BZUA/;Hz & 会计薄||帐薄account-book
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L"Vi:zdp :>G3N+A) 营业报告书||损益计算表account of budiness||business report
-h n~-Sy+ >o45vB4o !/]vt?v#^ *U{E[<k{ 借贷细帐||交验帐account rendered
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W`= Zcq4?-& 明细帐account stated
f*uD9l%/ t93iU?Z '5:P,1tWU Td|x~mZv: 与…银行开立一户头to open an account with
O:^m#:[cE WZ#|?pJ (txr%Z0E C{"uz_Gh 与…银行建立交易to keep account with
@ -g'BvS OI0tgkG ~YYg~6}vV d7O\p(M1 继续记帐to keep account
oJ<Wh @ VOmWRy"L "?[7oI}c& >mWu+Nn: 与…有交易to have an account with
71$MhPvd< pN]$|#%q( ku`bwS y%9Q]7&= 作成会计帐||有往来帐项to make out an account with
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, ^KK9T5H 清算||清理债务to make up an account
[u=DAk?8 1!;}#m7v s</llJ$ A\6Q*VhK 清洁帐目||与…停止交易to close ones account with
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8./)W&/ m4@f&6x x:Nd>Fb lvyD#|P 结帐to close an account
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~Em,M"o (ex^=fv 7+h*&f3> OR\-%JX/5 清理未付款to ask an account||to demand an account
FyZ iiH4| Q I.*6-( "eH~/ 6A JW5SBt> 结清差额to balance the account with
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sNp\[{ ,Cj8{s&; #=MQE /@*J\0h(- 清算to settle an account||to liquidate an account||to square an account
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iG7,[# C~5-E{i HxVQeyOR 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
MI!JZI$z5 kRk=8^."By Oc]&1>M C+WHg-l 转入A的帐户to charge the amount to As account
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adlyqlw# 以计帐方式付款to pay on account
]Mh7;&<6[ !n`ogzOh #0-!P+c[ u&=SZX&G k 代理某人||为某人on ones account||on account of one
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& PAe2hJ i*9[El k?.HW?=zy 为自己计算||独立帐目on ones own account
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|% l|-TGjsX tVhY=X{N? 由某人收益并负风险on ones account and risk||for ones account and risk
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,i2%FW 由某人负担for ones account||for account of one
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c Zq|oj^ ou44vKzS 按某人指示||列入某人帐户by order and for account of one
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Kbf vt AJrwl^lm SnbH`\U" 列入5月份帐目for May account
F}Bc +i#] qYFol#=% LnJ/t(KV y+RT[*bX5o 编入某中帐项下to pass to the account of||to place to the account of
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*/Pyh ^zGgvFf> 寄出清算书to send in an account||to send in render an account
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0k5Zl? ->}K- n ), 支票薄cheque book
>taS<.G Y*``C):K% A.vcE a4,bP*H 支票陈票人cheque drawer
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p .wg M[_~7~4 持票人cheque holder
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NxQ- 不记名支票cheque to bearer||bearer cheque
!EM21Sc `QR2!W70o3 +byw*Kk @hm%0L 记名支票||认人支票cheque to order
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Z w\_NrsO!x j:|60hDz^ 到期支票antedated cheque
'N5qX>Ob q4 'x'8 i#1T68y} 8N6a= [fv< 未到期支票postdated cheque
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=$=7 保付支票certified cheque
_dsd{& ,-c(D-& K4n1#]8i Vw9^otJu 未获兑现支票,退票returned cheque
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KQQ([ 横线支票crossed cheque
*8/Q_w R^](X* 2k"a%#H8 lIzJO$8cM 普通横线general crossing
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NFLmM 空白支票blank cheque
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q;] _gC<%6#V`r J~gfMp. (^a;2j9 失效支票,过期支票stale cheque
-#gb {vj 8ZG'?A+{ &v4w3'@1 l`I]eTo)^ 普通支票open cheque
GeHDc[7 ).oqlA! Rdt8jY6F/ ~g|e?$j 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
U"m!f*a jcq(=7j c_ygwO3.Q 6-KC[J^Xo 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
]; ^OY\, =53LapTPJ ~iwEhF @%\ANM$S 支票换现金||兑现to cash a cheque
sWavxh8A 1v2wP2]|; K7f-g]Ibdn )7j"OE 清理票款to clear a cheque
BLaXp0 ejr"(m(Xe GE5@XT lh#GD"^(w& 保证兑现to certify a cheque
^G2vA8% -S,dG| /$eEj 3gabk/ 填写支票数额to fill up a cheque
X2@o"xU bLV@Ts Z,4=<;PF GU[Cq=k 支票上划线to cross a cheque
rM=Hd/ki5 oC7#6W:@w b%PVF&C9W B:mlBSH 开发支票to make out a cheque
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LD^[qi 签发支票,开立支票to draw a cheque||to issue a cheque
SD.ze(P |@ldXuYb \FKIEg+(2 teB{GR 透支支票to overdraw a cheque
^_=0.:QaW -+PPz?0 X4k/7EA F`-[h)e. 背书支票to endorse a cheque
~o2{Wn[" 8U(a&G6gn ffB]4 GecXM Aa:2 请付票款||清付票款to pay a cheque||to honour a cheque
?Jr<gn^D B0KM~cCPQP =f|>7m.p 'PYl%2 支票退票to dishonour a cheque
eoL)gIM% )xK!i. z::2O/ho 4dok/ +Ec 拒付支票to refuse a cheque
U)PumU+z$u @'rO=(-b ;C{_T:LS .^NV e40O 拒付支票to stop payment of a cheque
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4` 2?ednMoE 提示要求付款to present for payment
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k`+ xD#/@E1'Y UetmO`qju A+l" 见票即付持票人payable to bearer
o{hKt? 37[C^R!1c a;zcAeX V&nN/CF 支付指定人payable to order
>@%!r ;'Q{ ywr qXF"1f_+ <>:kAT,sP 已过期||无效out of date||stale
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8jY_ 请给出票人R/D||refer to drawer
Zk[#BUA \'KzSkC8 ?7+2i\L :Rn9rdX 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
hJ@nW5CI X<{m;T ` Cnr48ukq A^7!+1*K+ 文字与数字不一致words and figures differ
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: O`=Uq0Vv 支票
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6\K)\ 时间已过account closed
#? *jdN: ;:4puv+] O?!"15 u&Fm}/x 更改处应加盖印章alterations require initials
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S`G\Cd;5 时间已过effects not cleared
WKf~K4BL> ]*|K8&jxl \);rOqh ;D1IhDC 停止付款payment stopped
}NXESZYoi &g!/@*[Nhh +9X[gef8 1dcy+ !> 支票毁损cheque mutilated
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7vL 汇款||寄钱to remit||to send money
:9b RuUm =-qsz^^a- qo;\dp1 qAS^5|(b[ 寄票供取款||支票支付to send a cheque for payment
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BR2y1Hfi DtZm|~)a 寄款人a remitter
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q[+ 4_<Uk 8##jd[o&p~ hgK=fHJk 收款人a remittee
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={^#E? |BW,pT 国外汇票foreign Bill
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]oV~H u*{ _WL[( 国内汇票inland Bill
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wY#mL1dF 跟单汇票documentary bill
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sd53 _sV 空头汇票accommodation bill
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V{.p EcIQ20Z_- @3YuV=QfH 原始汇票original bill
fP58$pwu ;Oy>-Ij5P E,7~kd~y` jm\#($gl= 改写||换新票据renewed bill
Q=E@i9c9 09Y?!, l,wN@Nk dn_OfK 即期汇票sight bill||bill on demand
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I})t _eV n#!| …days after date||…days after date…日后付款
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…months after date||…months after date…月后付款
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wzQ> 见票后…日付款…days after sight||…days sight
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