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。
m?1AgsBR 会计报表statement of account
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v 往来帐目account current
KZ/2W9r_, [lj^lN8 Hn?v/3 bxww1NG>|Z 现在往来帐||存款额current accout
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[Z\B 销货帐account sales
tlmfDQD GYri\ <[ )-LSn VZU@G)rd 共同计算帐项joint account
(ZK(ODn)i f87lm*wZ Zu^J X/um uo^tND4a;j 未决帐项outstanding account
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a!tOf2 &PEw8: TX onUF@3V #_fL[j& 贷方帐项credit account||creditor account
EnjSio0 t. kOR< }{) >aJ {(`xA,El 借方帐项debit account||debtor account
qH*Fv:qnM WcE/,<^* =MMSmu5! :#spL*FIx 应付帐||应付未付帐account payable
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k*= #XbX cpBTi 应收帐||应收未收帐account receivable
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-c 新交易||新帐new account
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tmsv]2 =xsTVT;sj W&0KO-}ot !qVnziE,, 未决帐||老帐old account
[5Pin>]z U_C1GT-| nfjwWDH VpmD1YSn 现金帐cash account
%C(^v)" +`~6Weay #R3|nL <Yy|.=6 D 流水帐running account
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PJGK| 5IiZnGu 暂记帐||未定帐suspense account
"E )0)A3= 'nh^'i&0. \ POQeZ O0,=@nw8. 过期帐||延滞帐overdue account||pastdue account
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d;O4)8> 16R0#Q/{+* YB'BAX<lI 杂项帐户sundry account
= F"vL ptEChoZ6 H^C$2 f ]<IK0 详细帐单||明细表detail account
lr_c 2io~pk> lcYjwA rc+}KO 呆帐bad account
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$z5 ct![eWsuB |KLCO'x 会计项目title of account
VgyY7INx9 @Lf-=9 &pZncm B(h%>mT[ 会计薄||帐薄account-book
n(tx'&U"R bL]NSD X(*MHBd 'WQ?%da 营业报告书||损益计算表account of budiness||business report
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$I }k>F @J UCXm 借贷细帐||交验帐account rendered
<P1yA>=3` 7@uhw">mX T.?}iz=ZEq \olYv!f 明细帐account stated
qz6@'1 p]erk XlDN)b5v{ /@QPJ~%8Ud 与…银行开立一户头to open an account with
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+ !)$e+o^W 与…银行建立交易to keep account with
!b 4v}70, @K=C`N_22 4(D/~OG-6 ee\QK,QV 继续记帐to keep account
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xsh BMs?+ G3_HX<|f* %"CF-K@th 与…有交易to have an account with
)]M,OMYq- [H5BIM@{ xka&,`z BOdd~f%&tn 作成会计帐||有往来帐项to make out an account with
ALXie86a8 r"xs?P&/$ Bx9v2x. }NpN<C+ 清算||清理债务to make up an account
$QB/n63 5DxNHEuS <e'/z3TbRW {U"=}j( 清洁帐目||与…停止交易to close ones account with
6%L#FSI u%sfHGrH L~|_C Rw *!m(oP 结帐to close an account
MmQ"z_v Gw-y6e'|Y wU(!fw\ E)F#Z=) 清理未付款to ask an account||to demand an account
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sT,i? ~`X$bF Lq2ZgKd! 结清差额to balance the account with
]e6$ ={ !q!5D` i[/`9 AK "DvhAEM 清算to settle an account||to liquidate an account||to square an account
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D=@bP B> \c4D|7\= 审查帐目||监查帐目to audit an account
9%Qlg4~<s :Lu 9w0>f *aW:Z6N #Q` TH< 检查帐目to examine an account
wA\a ]X. ~@mNR^W-W Qv6-,6< i5cK5MaD 转入A的帐户to charge the amount to As account
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*I.eCMDa 7:e5l19 uI 以计帐方式付款to pay on account
nxMZd=Y @{{6Nd5 P,@/ap7J uj:1_&g 代理某人||为某人on ones account||on account of one
bT15jNa 3b[.s9Q 9AJ"C7 ),J6:O& 为自己计算||独立帐目on ones own account
P!dSJ1'oC MdhD "Q 6TDa#k5v EV@yJ] 由某人收益并负风险on ones account and risk||for ones account and risk
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b xnxNc5$oE RTr"#[ 由某人负担for ones account||for account of one
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vuasr~ tyFsnck 按某人指示||列入某人帐户by order and for account of one
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g*K qOv`&%txW 列入5月份帐目for May account
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w{ ~9 T:SqENV $WXO1o(O 编入某中帐项下to pass to the account of||to place to the account of
m48Ab` Mm;[f'{M) NOmFQ)/ & CEAmb[h 寄出清算书to send in an account||to send in render an account
Nw{Cu+AwG 0?cJ>)N <G'M/IR a W ",yq| 支票薄cheque book
B(f_~ ] ZW4$Ks2]Y qh+&Z x~ p3>Md?e 支票陈票人cheque drawer
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AH-BZ8 ICiGZ'k 持票人cheque holder
~E/=nv$ Shv$"x:W KciN"g|X djqw5kO:R 不记名支票cheque to bearer||bearer cheque
f!H/X%F xIwILY|W= `Tei X]o"4#CQIX 记名支票||认人支票cheque to order
yy+:x/(N[ Km,%p@`m U }AIOtUw wbvOf X 到期支票antedated cheque
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\ 未到期支票postdated cheque
$f%om) o+.ySSBl+ L6#4A3yh RB6Q>3g 保付支票certified cheque
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未获兑现支票,退票returned cheque
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/ BMqr YW Eg8b|!-')8 横线支票crossed cheque
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P g> ANJL8t-m |f/Uzd ~ 普通横线general crossing
_]- 4UA- wph8ln"C- 9 )!} #6v357-5 特别横线special crossing
.YWkFTlZ+ #oR`_Dm)P EeT69o "LJV}L 空白支票blank cheque
IsShAi ^b|I^TN0 _RUL$Ds ijUu{PG`X 失效支票,过期支票stale cheque
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Yu4M7 FJ4,|x3v[x 普通支票open cheque
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*'@F+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
tW94\3)1 V.*y_=i8t }2;iIw` ?qi~8.<w 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
?{jey_]M dJ/gc"7aO [ZC\8tP`V 97$Q?a8S@ 支票换现金||兑现to cash a cheque
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nlI3|5 ~,E }^ 清理票款to clear a cheque
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4k y.}{KQ"a* ,|3_@tUl 保证兑现to certify a cheque
Rd5-ao4 ?|/K(} /d,u"_=l 6wj o:I 填写支票数额to fill up a cheque
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h 支票上划线to cross a cheque
`/`iLso&- </D.}ia XzSl"U PYH LTo5v 开发支票to make out a cheque
0ju-l=w l@*$C&E `2LmLFkb =}kISh 签发支票,开立支票to draw a cheque||to issue a cheque
O39 y<w_>O r~YBj>} h@\-]zN{ 透支支票to overdraw a cheque
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c TWGn:mi yn$1nt4 背书支票to endorse a cheque
nW"O+s3 Xwdcy J! ]u!s-=3s \8!CKnfs 请付票款||清付票款to pay a cheque||to honour a cheque
Q~qM;l\i T#i;=NP" bGL} nPo |LZ{kD| 支票退票to dishonour a cheque
y0(.6HI &9)/" J$42*S Y M>Tg$^lm 拒付支票to refuse a cheque
|h6!b t!= "yh2+97l #::+# G m BFNg3_ 拒付支票to stop payment of a cheque
JDZuT# k{#k: Khi;2{` @vyEN.K%mm 提示要求付款to present for payment
!reOYt| WZn;u3,R )Sb-e(sl Z!~_#_Ugl 见票即付持票人payable to bearer
Zv!XNc!"$y =v?P7;T j0~am,yZ VBPtM{g 支付指定人payable to order
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3IQI={:k|D K$,<<hl KYw7Jx`l 已过期||无效out of date||stale
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pjZ-[UC AVw oOvJ BKtb@o~( 请给出票人R/D||refer to drawer
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1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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YcX"Z~O6j= 7F0J*M 0Zwx3[bq6K 文字与数字不一致words and figures differ
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N&( WwTl|wgvyI qMVuFwPhi 支票
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n@ba>m4{ 时间已过account closed
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lQ% 更改处应加盖印章alterations require initials
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R/"-r^j 时间已过effects not cleared
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'+{yg+#/wV y*X.DS 1(w EG qu-WBS 停止付款payment stopped
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M1 O&aD]~| %.f%Q?P 支票毁损cheque mutilated
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$ W`vPf 汇款||寄钱to remit||to send money
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({ ibZ[U p? 寄票供取款||支票支付to send a cheque for payment
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/ &x\)] i2f 寄款人a remitter
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8g)$%Fy+N QOUyD;0IW 收款人a remittee
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A ?'a>?al%> ]!^wB 3j }]dzY( 国外汇票foreign Bill
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\ BaI-ve 国内汇票inland Bill
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?FA 跟单汇票documentary bill
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}bc-9?i 空头汇票accommodation bill
RAu(FJ k=kkF" q:M'|5P %hBwc#^ 原始汇票original bill
LNR1YC1c ltkARc3 hNYO+LrI) eQ)*jeD 改写||换新票据renewed bill
{`*Fu/Upb X,G"#j^ .p=J_%K}0x PE6,
9i0ee 即期汇票sight bill||bill on demand
{g[kn^| ji4bz#/B0 h P WP6;Z u@:[
dbJ …days after date||…days after date…日后付款
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rz+_ ucz~y!4L{ …months after date||…months after date…月后付款
#+_=(J j~.tyxOq# o-&0_Zq_ *v(Q-FW 见票后…日付款…days after sight||…days sight
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9 o/a2n<4 di+|` O 95j`^M)Q 见票后…月付款…months after sight||…months sight
6hR `sE m*B4a9f ?-2s}IJO wE<r' 同组票据set of bills
Nc[N 11?O \Ezcr=0z{j u.n'dF- +3XaAk 单张汇票sola of exchange||sole of exchange
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