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。
"(N-h\7Ex9 会计报表statement of account
`!_? uT eiOi3q f!(cD80 yG4 MUf6 往来帐目account current
WFXx70n q4 $sc_0i Wz5d|b u$\Tg3du2 现在往来帐||存款额current accout
L^&do98 noFh p (KZUvsS k {8_:4`YZ 销货帐account sales
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/Jp wAPO{3 '&+Z , 共同计算帐项joint account
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未决帐项outstanding account
*SWv*sD Y*"<@?n8?x 2 e) Y/#:)(&@ 贷方帐项credit account||creditor account
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c9<X 5QNBB|X@ 借方帐项debit account||debtor account
l8eT{!4 +38Lojb} +HYN$> S`iM.;|`O 应付帐||应付未付帐account payable
U. NeK{ Tm0?[[3hC J*/$ywI <ihhV e 应收帐||应收未收帐account receivable
!Mm+bWn=mB 4+ykE: PsacXZNs\N s#M?
tyhj 新交易||新帐new account
2nVuz9h ^Jc$BMaVg h4B+0 (8+.#1!* 未决帐||老帐old account
`1}HWLBX. A632 :V \;4L~_2$q Aigcq38 现金帐cash account
Fa Qu$q Q5T(;u6 H!Fr("6} o%y+Y;|?J 流水帐running account
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qM =P@M&Yy' R;5QD` 暂记帐||未定帐suspense account
>^2ZM ~7F EY0 / My`josJ`Pb gwZ+GA 过期帐||延滞帐overdue account||pastdue account
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:ZH AIIBd 杂项帐户sundry account
.2 N_? E1mI Xd;. 8+@1wks VuYWb)@ 详细帐单||明细表detail account
z/Mhu{ttL G~Q*:m P"[ifsp %tklup]LF8 呆帐bad account
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$Sc08ro 会计项目title of account
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会计薄||帐薄account-book
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8_sU8q*s -Lz1#S k]A 营业报告书||损益计算表account of budiness||business report
*R9mgv[ NUxAv= xl <*b]JY V@ <7sF<KD 借贷细帐||交验帐account rendered
_mI:Lr#dT iYmzk?U ^|a&%wxA T^-H_|/M 明细帐account stated
]ZU:%Qhu /(WX!EEsB hz>yv@1 7!` C TE 与…银行开立一户头to open an account with
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X uV*f[l Kr+Bty !@]h@MC$7 与…银行建立交易to keep account with
\e5,` f@x( ,p L{o >D" + - KRp1qq 继续记帐to keep account
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Ce-6 与…有交易to have an account with
jW+VUF-t *M**h-p2' 7+2aG _`Yvfz3 作成会计帐||有往来帐项to make out an account with
]aMa*fF vCH v lG^mW\O Fy+7{=?^F 清算||清理债务to make up an account
nbkky.e e^l+#^fR .AQ3zpy5B TQxc?o 清洁帐目||与…停止交易to close ones account with
S r#fyr Ul~}@^m]4} /Z9`uK <xh'@592 结帐to close an account
Zn=JmZ n*8RYm)? TYLl_nGr :92a34 清理未付款to ask an account||to demand an account
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3-_ 结清差额to balance the account with
@BQBNGR 1 2W-NCE%K)T ]e3}9. p-03V"^& 清算to settle an account||to liquidate an account||to square an account
k~EPVJh" kviSQM2 vYm&AD s$y#Ufz 审查帐目||监查帐目to audit an account
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On ,8 NEnB Dp |FyP_w 检查帐目to examine an account
3*23+}^G DO,&Foh\ \rnG 1o 2]3Jb{8FI> 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
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%[CM;|?B4 *t*&Q /W 代理某人||为某人on ones account||on account of one
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p$47 ?{P6AF-xcf 为自己计算||独立帐目on ones own account
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| '9Odw@tp "@?kxRn! ,%G2>PBt 由某人收益并负风险on ones account and risk||for ones account and risk
x{o5Ha{ (eE}W~Z cZT.vA# X',0MBQ0 由某人负担for ones account||for account of one
M{RZ-)IC g*imswj7 1b%7FrPkd 4'b]2Mn3 按某人指示||列入某人帐户by order and for account of one
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K1f- ga9:*G!b{) 0lh6b3tdP 列入5月份帐目for May account
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Gd:]Z :Aiu!}\ 编入某中帐项下to pass to the account of||to place to the account of
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+omo &V{,D))6[ YEoT_>A$dB ;!sGfrs0$ 寄出清算书to send in an account||to send in render an account
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umD.3< 3+uoK f[ &bK$!8Z 支票薄cheque book
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C[ .g?,:$`0D? xmx;tq 支票陈票人cheque drawer
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持票人cheque holder
WfO$q^'?DP vBnHG-5;P Pk_{{Z(1o N,$o'\l 不记名支票cheque to bearer||bearer cheque
}"k(kH MoHvXp;X .LHe*J C 2=+ ,jX{ 记名支票||认人支票cheque to order
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E1)&f 到期支票antedated cheque
>L4$DKO bOKNWI /=} vPey }dl(9H=4 未到期支票postdated cheque
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F`mo *X=-^\G 保付支票certified cheque
Ka{Zoi] E1_4\S*z Ts6X:D4, )>p6h]]a 未获兑现支票,退票returned cheque
(B#|3o zt0 zKXw JqZ5DjI: a| cD{d 横线支票crossed cheque
` 454=3H hNy S {{,%p#/b ]"6<"1) 普通横线general crossing
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VMQ 特别横线special crossing
6 -}gqkR [4e5(!e Jt8 v=<@ ,}0pK\Y>$ 空白支票blank cheque
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r (z 0*^Fk=>ej :83"t-O8[ cw\a,>]H 失效支票,过期支票stale cheque
*gn*S3Is[j .$iIr:Tc> x?IT#ty )EoG@:[ 普通支票open cheque
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IS*+0 '\Ub*m((1O 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
MR}\fw$(. :y)'qv[ \2jY)UrQs EIRf6jL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
]O."M"B $((<le5-) @!$NUY8,A# ! bp"pa9 支票换现金||兑现to cash a cheque
UL/>t}AG ,o)MiR9-[A i?>"}h r!S iR( 清理票款to clear a cheque
iYf4 /1IG, }W<L;yD 'SmdU1]4BD Li2)~4p>< 保证兑现to certify a cheque
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:,CU 填写支票数额to fill up a cheque
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KJd;c. 支票上划线to cross a cheque
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zjVx_ 开发支票to make out a cheque
[>-k(D5D *s^5BLI9 v!,O7XGH~ +K?h]v]% 签发支票,开立支票to draw a cheque||to issue a cheque
(GQy"IuFh b%kh:NV{S `Ao:} t]x HM 透支支票to overdraw a cheque
;Y"J j lwU&jo*@ )d(cXN-T Z8T{Xw6% 背书支票to endorse a cheque
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lcr=^ g@QpqrT 请付票款||清付票款to pay a cheque||to honour a cheque
d^w_rL \o^+'4hq<5 ymKdRF 0^m02\Li 支票退票to dishonour a cheque
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+,MzD'(D oVu>jO:. 拒付支票to refuse a cheque
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E8>;)k 拒付支票to stop payment of a cheque
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+4R[+[ alG}Aw#gS 提示要求付款to present for payment
#U1soZ7 p;@PfhEz) {e~d^^N5 ~DJ/sY2/ 见票即付持票人payable to bearer
@ +7'0[y? #zXDh3%]a Bq!P.%6p4 B4.hJZ5 支付指定人payable to order
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6 b#P8Je`;9 已过期||无效out of date||stale
p?}Rolk7 &~k/G 53L)+\7w ?XHJCp;f 请给出票人R/D||refer to drawer
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Q{9> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
F/!C=nS $/D@=Pkc l"cYW9 6G(
k{S 文字与数字不一致words and figures differ
v9<p@GY"\ GJ*AyYG %(NRH? ZQyT$l~b 支票
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6s Pd")%G 时间已过account closed
46 77uy UL oTPx@N Tv(s?T6f bDr'W 更改处应加盖印章alterations require initials
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uZqo" 时间已过effects not cleared
=^{^KHzIl3 XL+kEZ|3 sG\=_-"v( X=DJOepH' 停止付款payment stopped
:cOwTW?Fj t rHj7Nw MHgS5b2 08'JT{i id 支票毁损cheque mutilated
;B7>/q;g c*3ilMP\4 js>6Du p1 o?^A& 汇款||寄钱to remit||to send money
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#V31im"N 寄票供取款||支票支付to send a cheque for payment
*{C)o0D FMR0?\jnT C~l5D4D# //WgK{Mt 寄款人a remitter
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IS ` ZI5UQH/ 收款人a remittee
zis-}K< UH[ YH;3O 6H3_qx uH]^/'8vBd 国外汇票foreign Bill
t[#`%$%' H-I*; eNXpRvY 1Ce:<.99B 国内汇票inland Bill
S;CT:kG6Y{ ZkqC1u3 RRV&!<l@$ U;;Har 跟单汇票documentary bill
Y \j &84 A]R"C:o >;HXH^q BURiLEYZl 空头汇票accommodation bill
$bMeL7CN ~L?p/3m L*FnFRhU YXBS!89m 原始汇票original bill
h; {?z 8_KXli}7= b#$:XS #{N#yReh 改写||换新票据renewed bill
"b2Mk-qP vnIxI a $bD!./fl m@jOIt!< 即期汇票sight bill||bill on demand
y*zZ }> b5yb~;0 ]ImS@!Ajjx |rNm_L2 …days after date||…days after date…日后付款
OxqP:kM b"x:IDW qG K_RrSI&> W>+<r9Rt4 …months after date||…months after date…月后付款
!3Pl]S~6! K5k,47" B{zIW'Ld ti'OjoJL 见票后…日付款…days after sight||…days sight
4N*^% 5nEvnnx0 x!G\-2# QI!:+8 见票后…月付款…months after sight||…months sight
Gew0Y#/ 6#dx%TC NbgP,- }LE.kd& 同组票据set of bills
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%me;4m :<nL9y jt 单张汇票sola of exchange||sole of exchange
k ^+h>B-; q^,^tw O:D`6U+0 bZa?h.IF 远期汇票usance bill||bill at usance
D b(a;o 'zRd?Z>% F2+lwyc Y ;r8,Wx@f1C 长期汇票long bill
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