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。
~:JAWs$\V 会计报表statement of account
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"'t7 !f(A9V 往来帐目account current
%BC%fVdP #D_Ti%.^} 1L::Qu%E YMu#<ZG 现在往来帐||存款额current accout
d"n>Q Tn\ VL*5 o+hp#e a.<XJ\ 销货帐account sales
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{<ml n JYNnzgd 共同计算帐项joint account
0Lj;t/mG B)7 :*Kj qGag{E5! Gs"lmX-{$j 未决帐项outstanding account
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@XG1d)sE 贷方帐项credit account||creditor account
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n agfDx^, {G=> WAXo 借方帐项debit account||debtor account
N_:!uR >AV9 K HAE$Np|>a 0(c,J$I]Z! 应付帐||应付未付帐account payable
]u|FcwWc3 !Yo2P" 4;~xRg;u&* _lI(!tj( 应收帐||应收未收帐account receivable
0UpRSh)# < k(n% )Mq4p'*A[ |goBIp[ 新交易||新帐new account
EIzTbW{p SLP$|E; }6LcimQyK tPiC?=4R 未决帐||老帐old account
i8Be%y%y |7|'JTy kxe{HxM$Z 0KExB{ K 现金帐cash account
zz3{+1w] 9ox5,7ZQ Se??E+aX *9KT@"v 流水帐running account
) 5`^@zx n=rmf*,? eYRd#w uUaDesz~= 暂记帐||未定帐suspense account
'O ~_g5kC 0@'-g^PS _Hq)@AI tWZ8(E$ 过期帐||延滞帐overdue account||pastdue account
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S5m.oHJI* Y"5FK 杂项帐户sundry account
'h&>K,U?5 (Ms #)E agoMsxI9 #( 4)ps. 详细帐单||明细表detail account
t:.X=/02 A\/DAVnI R90chl Jv
T#Fxj k 呆帐bad account
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a_ 会计项目title of account
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Z1 &MuV 会计薄||帐薄account-book
B_c-@kl 5=<fJXf5y '&AeOn jxw8jo06: 营业报告书||损益计算表account of budiness||business report
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kU)E-h 4}Os>M{k .Pe^u%J6F 借贷细帐||交验帐account rendered
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明细帐account stated
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'q /ubGa6N g>?,,y6/w wuqB['3 与…银行开立一户头to open an account with
Em<J{`k6 n?^X/R.22 S`spUq1o I7#+B1t 与…银行建立交易to keep account with
d$D3iv^hyx u"q!p5P%q ,-1taS x5yZ+`Gc 继续记帐to keep account
7&dPrnQX= "Bn]-o|r t2-bw6U g3w-Le&T 与…有交易to have an account with
=-uk7uZM 44h z, {M0pq3SL*t `t#Ie* 作成会计帐||有往来帐项to make out an account with
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4>p X%M*d%n b =Rf!i78c5 }'TZ)=t{J 清算||清理债务to make up an account
])T_&% J@9E20$ L_YY, IPh_QE2g 清洁帐目||与…停止交易to close ones account with
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rBnzb c:`&QDF V V~Kgy 结帐to close an account
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j^FNg~ DO=zxdTI! cM+s)4TPL 清理未付款to ask an account||to demand an account
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!{Cr#= 结清差额to balance the account with
BBm;QOBU @GR|co R<-( ,ffH:3F 清算to settle an account||to liquidate an account||to square an account
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5D}<J2" 审查帐目||监查帐目to audit an account
GCPSe A~cx oBTRO0.s+ owc#RW9 7 T#sKld 检查帐目to examine an account
/7<l`RSr |Gh~Zup ~I)\d/7o wrW768WR 转入A的帐户to charge the amount to As account
{e8.E<f- m-No 8)2yA :Keek-E`e= 2s@<k1EdPl 以计帐方式付款to pay on account
ra k@oW] ]`Y;4XR 3 aG?^z 'PrrP3lO_~ 代理某人||为某人on ones account||on account of one
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7;P)da MRdZ ' 为自己计算||独立帐目on ones own account
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D]o1F *L.+w-g&& \?e{/hXnl 由某人收益并负风险on ones account and risk||for ones account and risk
r9uuVxBD X4U$#uI{ O=PyXOf hqVFb.6[ 由某人负担for ones account||for account of one
iWZrZ5l cmv&!Egd 8D U|j-I8 v(/T<^{cuk 按某人指示||列入某人帐户by order and for account of one
"?GA}e"R zviEk/:zm B6iH[dTy_ Wo@0yF@ 列入5月份帐目for May account
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O9] W])<0R52 ;V~[kF=t0 4~3 N;]X 编入某中帐项下to pass to the account of||to place to the account of
hYMo5 ? 9a5x~Z:' gSP]& _9j ee.#Vhz 寄出清算书to send in an account||to send in render an account
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~0 支票薄cheque book
? -PRS.=% ) )q4Rh e:E:"elr] FDA``H~ 支票陈票人cheque drawer
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= 6.| {l8%r OsMU>v }m 持票人cheque holder
;x*_h |?=K'[5 .|Pq!uLvc GRK+/1C 不记名支票cheque to bearer||bearer cheque
h|tdK;) zU;%s<(p o.ntzN oz(V a! 记名支票||认人支票cheque to order
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gFema{U `;yfSoY ?CgqHmf\\( Lj"@JF;c 到期支票antedated cheque
2 HNKq< nCZ&FNi{O~ 59;p| Tji G!W8 未到期支票postdated cheque
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Q 88]V6Rm9[* AM4lAq_ kQ5mIJ9( 保付支票certified cheque
|'B-^? ; B8){ 038|>l-9[ a\60QlAk~ 未获兑现支票,退票returned cheque
&eL02:[ &DQyJJ`k `52+.*J+% +{(f@,&~{ 横线支票crossed cheque
F<K;tt LO8`qq*rq s9R#rwIc "]1 !<M6\i 普通横线general crossing
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V\$'3(* ZG29q> 特别横线special crossing
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sQM TR;" &'#k 空白支票blank cheque
r%`g` It #NU@7Q[4 c2Q KI~\x h$p]M^Z7 失效支票,过期支票stale cheque
B 2p/ *3.K; Ic; RLy(Wz3% GRM:o)4;# 普通支票open cheque
%b8ig1 S$~T8_m^U 6_Ps*Ed Gw!VPFV>W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
" Y%fk/v8 Blw AD LqNt.d @ O+iNR9O 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
5`Q* tu5g> qb Qt-7jmZw1 /e/%mo 支票换现金||兑现to cash a cheque
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Fru&-T[ 清理票款to clear a cheque
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d (G1KMy 保证兑现to certify a cheque
55Pe&V1= tQR qQ _3Kow{y\ Q$Q>pV;uH 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
u[:-^H rY?]p Mp ()'yY^ PHAM(iC&D 开发支票to make out a cheque
kAV4V;ydh qjr:(x / :)9CG!2y<M SEKR`2Zz, 签发支票,开立支票to draw a cheque||to issue a cheque
ZVX1@p hkpS}*L9o :9H`O!VF ylGT9G19 透支支票to overdraw a cheque
ahh&h1q7| h5)4Z^n dI(1L~ nyoLrTs{ 背书支票to endorse a cheque
$~3?nib"j fw&cv9X(IU 2y"L&3W \sn
wR 请付票款||清付票款to pay a cheque||to honour a cheque
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|Nj+A *w#^`yeo 1La?x'{2MP 支票退票to dishonour a cheque
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S4S}go*G[ 49o /S2b4z 拒付支票to refuse a cheque
%!\iII ([ jm=[E^ 9oj#5Hq N,bH@Q.Ci 拒付支票to stop payment of a cheque
+xL' LCx aCRiW;+' @?n~v^ (VM.]B< 提示要求付款to present for payment
+;Pkpuu g#iRkz%l)& ]>/oo =E Fy*t[
> 见票即付持票人payable to bearer
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&c^tJ-s 支付指定人payable to order
5oe{i/#di 5yL\@7u` 'F%h]4|1 %oOSmt 已过期||无效out of date||stale
84_Y+_9 W5uC5C*,l \"a~~Koe $ba*=/{[q 请给出票人R/D||refer to drawer
F Jp<J en"\2+{Cg R('\i/fy Bdcs}Ga 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6/.kL;AI vX?C9Fr 2 i'B$Xr l h?[wc 文字与数字不一致words and figures differ
%0zp`'3Y 7/HX!y{WP uovSe4q5q \Ez&?yb/ 支票
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1[fr 时间已过account closed
sk5B} - K1=j7 Jz]OWb * y5j ;Daq 更改处应加盖印章alterations require initials
#h#_xh' }ww`Y gDjAnz# ;>%wf3e j|>^wB
e**5_L 时间已过effects not cleared
t9.| i H u"F{cA!B ` Nv1sA#C I%jlM0ZUI" 停止付款payment stopped
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x ;D<;pW 支票毁损cheque mutilated
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yJ>Bc `Bb32L qN^]`M[ BY 汇款||寄钱to remit||to send money
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ltv~Kh )=!|^M 寄票供取款||支票支付to send a cheque for payment
im9Pj b% ;3iWV"&_A `[h&Q0Du6 ] I5&'#%2
寄款人a remitter
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(+TE 收款人a remittee
NAO0b5-h FjW%M;H mln%Rd6u/ -,ojZFyRi 国外汇票foreign Bill
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|` !FQS9SoO9 59(kk; 国内汇票inland Bill
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\okvL2:! Z^ .qX\<M 跟单汇票documentary bill
qykI[4 Hn]6re z3M6<.K (e32oP" 空头汇票accommodation bill
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(:_(4~ XvZ5Q 原始汇票original bill
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0IQ|`C. p3B_NsXVZ SJlL!<i$ 改写||换新票据renewed bill
1]aya( GXR7Ug}k zX8{( +WvW#wpH 即期汇票sight bill||bill on demand
UdFYG^i ^AT#A<{1( 0{u#
{_ d3 p;[;` …days after date||…days after date…日后付款
rUmnv%qTS 7??j}ob> P9]95.j {
/Gm|*e{ …months after date||…months after date…月后付款
GFZx[*+%%z 3ZqtIQY` !^3j9<|@' %sS7o3RW\ 见票后…日付款…days after sight||…days sight
% %QAC4 ,-.=]r/s F5<GGEQb ^ |>)H 见票后…月付款…months after sight||…months sight
{'Gu@l .-:6L2 GEAVc9V y9Q"3LLic` 同组票据set of bills
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L/: u _aOsFFB1KF cx4'rK. 单张汇票sola of exchange||sole of exchange
eS"sd^;R s`,. & `pXC= []B2 +e)RT< 远期汇票usance bill||bill at usance
"#`c\JuR] !7anJl hN_,Vy
f yGPi9j{QXq 长期汇票long bill
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3 短期汇票short bill
e7gWz~ JOx""R8T5 A\<WnG>xjP 3WF6bJN 逾期汇票overdue bill
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