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。
P%HvL4R 会计报表statement of account
[X>\!mt z@@w?>* N$u;Q(^ 0V{a{>+ 往来帐目account current
rzmd`)g xRum q =apcMW(zn qm30,$\c`~ 现在往来帐||存款额current accout
X;$g7A iaShxoIV ] Tc!=SV s-^B)0T! 销货帐account sales
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Dk$l< &n:3n 共同计算帐项joint account
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@-O}W N6CWEIJ UuDT=_1Sh 未决帐项outstanding account
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[]6I m e\S: {O\>"2}m'f -9Iz$(>a 贷方帐项credit account||creditor account
h4@v.GI B^4D`0G[4 w]n ,`r^ #is1y3yh 借方帐项debit account||debtor account
v=n'#:k V=#L@ws |Ld/{&Qr ?
_S f 应付帐||应付未付帐account payable
R <kh3T \9[_* 8J60+2Wa $i#
1<Qj 应收帐||应收未收帐account receivable
uc6;%=%+ AiUICf?{ ?Bg<74 UzLe#3MU 新交易||新帐new account
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C5 QBi&Q%p iy k_A. aYe 未决帐||老帐old account
yc|j]? 7|~j=,HU+Z 9C-!I, VUfV=&D-*g 现金帐cash account
&?.k-:iN 4JlB\8rc Vq)6+n8o 99T_y`df 流水帐running account
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_ yFfa/d 暂记帐||未定帐suspense account
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5w: 过期帐||延滞帐overdue account||pastdue account
}F=+*-SYZ "^A4 !. e=b>:n W}6(; tI 杂项帐户sundry account
zh2gU@" tz(\|0WDQ a}N m;5K /|{Yot
e 详细帐单||明细表detail account
/rsr|`# WB S~e Vmj7`w& a9rn[n1Q 呆帐bad account
cnm&oC 6 #*^vd{fl a`.] 8Jy) y~)rZ-eSB 会计项目title of account
R:+2}kS5e{ ]d#Lfgo nBs%k!RR J8|F8dcz 会计薄||帐薄account-book
vJ*IUy C`F*00M{ MS{purD j{,3! 营业报告书||损益计算表account of budiness||business report
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52% 借贷细帐||交验帐account rendered
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ec- =|IB= x2B~1edf td^2gjr^5 明细帐account stated
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1~uAt 6x KbK1W 与…银行开立一户头to open an account with
aaq{9Y# j&(2ze:=*$ ND[u$N+5x" 3ThCY` 与…银行建立交易to keep account with
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|ubDudzp V6l*!R ]@OGp:Hz 继续记帐to keep account
O[Xl*9P *z4n2"<l L-_dq0T $3BCA)5: 与…有交易to have an account with
"Y@rNmBj dj*%^cI e:H7ht: v)@EK6Nty 作成会计帐||有往来帐项to make out an account with
#*uSYGdc 0wZ_;FN*- J<x?bIetj Q g=k@ 清算||清理债务to make up an account
}K,:aN,44\ MdK!Y g|*2O}< Pxu!,Mi[d 清洁帐目||与…停止交易to close ones account with
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&T?>Kx 结帐to close an account
]T\K-;i "pq#A* $|.x !sA :kSA^w8 清理未付款to ask an account||to demand an account
]bO{001y, rP.qCl+J 2<}^m/} (gBP`*2 结清差额to balance the account with
r{qM!(T DZ~w8v7V #.p^S0\pw 0'O; H[nrl 清算to settle an account||to liquidate an account||to square an account
E>Ukxi1 21GjRPs\ VKy:e. j &)Xi^^ 审查帐目||监查帐目to audit an account
NGB%fJ uyP)5, f XxdOn. DG8]FhD^b 检查帐目to examine an account
/b,+YyWi% *v3/8enf P\;lH"9 pH.wCD:1n 转入A的帐户to charge the amount to As account
LFy5tX# p,}-8#K[ q /EK]B jPYed@[+ 以计帐方式付款to pay on account
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7& 代理某人||为某人on ones account||on account of one
Z@&_ T3M {55{YDqx fI[tU(x gT-'#K2qT 为自己计算||独立帐目on ones own account
@uz&]~+` o%h"gbvMY! Fh& `v0 5%D:wS1 由某人收益并负风险on ones account and risk||for ones account and risk
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Cz$_=t 由某人负担for ones account||for account of one
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S%uH*&` 按某人指示||列入某人帐户by order and for account of one
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K! B1c`(mHl q,VJpqQ xksQMS2# 列入5月份帐目for May account
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D;P 编入某中帐项下to pass to the account of||to place to the account of
[&t3xC, 3 8pw 7}-.U=tnP z %{>d#rw 寄出清算书to send in an account||to send in render an account
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6 J|_&3@r 支票薄cheque book
Dk|S`3 _IOeO x,IU]YW@ LW?] ~| 支票陈票人cheque drawer
N}nU\e6 Y sY7:Lzs., >T;"bcb u /JEQz1 持票人cheque holder
UoPd>q4Uj "UKX~}8T y/mxdPw w7p%6m 不记名支票cheque to bearer||bearer cheque
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,O T[U&Y`3g w_@NT} P~redX=t@ 记名支票||认人支票cheque to order
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3Mpaw@ l*uNi47| O7ceSz )52:@=h*l 到期支票antedated cheque
OJ8W'"`L& xB]~%nC[O QW6F24 flIdL, 未到期支票postdated cheque
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nAd! (S0MqX* S0/@y'q3en wfM$JYfI 保付支票certified cheque
0`"]mYH 5FtbZ1L vmAMlgZ8{< 8wwqV{O7 未获兑现支票,退票returned cheque
/u!I2DF '[I_Iu#, [0yKd?e xU@YBzbk 横线支票crossed cheque
@cAv8iK QUb#;L@okn \v9IbU*js )b"H]" 普通横线general crossing
c 6}d{B[ JTNQz /tc*jXB F)j-D(c4 特别横线special crossing
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KPuk' $Eg|Qc-1 z!)_'A 空白支票blank cheque
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Ce 失效支票,过期支票stale cheque
I7 pxi$8f :1q+[T/ @ 49nZWv48"_ 7_.z3Km: 普通支票open cheque
Fo3[KW)8I { r`l rhMsZ={M ED"@!M`1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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c l2+qP{_4 C#emmg!a\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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&Sj<X`^ q5 I2dNE 支票换现金||兑现to cash a cheque
Op,Ce4A }+nC}A"BC BXO(B'1)] v$K`C; 清理票款to clear a cheque
pB@8b$8(Z j.uN`cU! [g]ks -?!|W-}@G= 保证兑现to certify a cheque
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M-T"- Z 7t 0=U 填写支票数额to fill up a cheque
$R2T) >>rW-& miCt)Qd >^Klq`"?g= 支票上划线to cross a cheque
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w<Q-o4( 开发支票to make out a cheque
wp-5B= #:{ S5@/;T B~cq T/\? .6!IO^`[ 签发支票,开立支票to draw a cheque||to issue a cheque
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nmUE LG [2u 透支支票to overdraw a cheque
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6rL @/lLLGrZ" /R^HRzTO F@kOj*5,[ 背书支票to endorse a cheque
*DLv$/(0 KZ6}),p -g]/Ko]2@$ 3I^KJ/)A 请付票款||清付票款to pay a cheque||to honour a cheque
tv+q~TFB=Z V`TXn[7 X"(!\{ySI; sRE$*^i 支票退票to dishonour a cheque
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pf 5{zXh z:^Kr"=n HW|c -\tS 拒付支票to refuse a cheque
Oo`P +S# qDqIy+WR !w[<?+%%n Yi{[llru 拒付支票to stop payment of a cheque
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U} h.%VWsAO7 提示要求付款to present for payment
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TMi> 25l6@7q. +%>s\W+?] si/F\NDT 见票即付持票人payable to bearer
j$Vv'on v>c[wg9P =3{h9 z<+".sD' 支付指定人payable to order
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+t/ O*z x{a6 已过期||无效out of date||stale
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s+[_5n~ 请给出票人R/D||refer to drawer
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L%d,Ta> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Ufv{6"sH 文字与数字不一致words and figures differ
{uM0J$P : Fz?ON1\ 5BS-q" RT9fp(6* 支票
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nv{ou[vQ 时间已过account closed
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*{C:Y =V"ags 更改处应加盖印章alterations require initials
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\tyL`&) 时间已过effects not cleared
18}L89S> *gMuo6 S? r:=GS ?b#/*T}ac 停止付款payment stopped
,G"?fQ7z R JGn@)!$+/ >6:slNM# U(3LeS;mr 支票毁损cheque mutilated
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j(="+SPj 汇款||寄钱to remit||to send money
`gfK#0x# 36J)O-Ti %- %/3 Kl(}s{YFn. 寄票供取款||支票支付to send a cheque for payment
Z6K9E=%)c /W:}p(>4a )lB-D;3[_ |8`}yRsQ 寄款人a remitter
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N%y%)MI 8 收款人a remittee
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t `dEWP;#cp /Klwh1E n0!S;HH- 国外汇票foreign Bill
aFIet55o d`({z]W; _[0Ugfz( t,k9:p 国内汇票inland Bill
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跟单汇票documentary bill
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'r {[r'+=}l\S 空头汇票accommodation bill
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