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。
:6HMb^4 会计报表statement of account
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% U@ &cpRB&bf 往来帐目account current
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"< 现在往来帐||存款额current accout
#y>oCB`EM Rx`0VQ J,7_5V@jJ ;A-Ef 销货帐account sales
k;LENB2iv m.V mS7_I ]nfS vPb []dRDe;# 共同计算帐项joint account
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未决帐项outstanding account
,(c="L4[ kY_UY~E l@j!j]nE vm4]KEyrX 贷方帐项credit account||creditor account
X,y$!2QI :"QRB#EC% Uj!L:u2b 8\I(a]kM` 借方帐项debit account||debtor account
8uI^ B P `2Rte6s 9R ugkGy |#-Oz#Eg' 应付帐||应付未付帐account payable
YDmFR,047 pkk0?$l", 2l\Oufer" M2oKLRt)L 应收帐||应收未收帐account receivable
\{UiGC K _')KDy7 _@^msyoq P AKh v.7 新交易||新帐new account
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E`V=D 未决帐||老帐old account
Pt1Htt:BE E3gQ`+wNg? 0e}LZ,9e H>Fy 2w 现金帐cash account
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8]g'! }RyYzm2 G7),!Qol 流水帐running account
lq%s/l `q5*VqIhs nKHyq\ 7M$>'PfO 暂记帐||未定帐suspense account
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|ewVUY 过期帐||延滞帐overdue account||pastdue account
H7\EvIM= rsc8lSjH GJ((eAS) e8gD(T 杂项帐户sundry account
S&QZ"4jq X GO_n{x A!j&g(Z"Q cy}2~w&s4 详细帐单||明细表detail account
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C_=X VvPTL8Z 呆帐bad account
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5!d@Nv 会计项目title of account
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F I> #PFf`7b,z 会计薄||帐薄account-book
Y=Bk;%yT= W/&cnp\ C$?dkmIt BGUP-_& 营业报告书||损益计算表account of budiness||business report
pET5BMxGG u/``*=Y@ Ao=.=0os Rr:,'cXGi 借贷细帐||交验帐account rendered
^TDHPBlG !qy/'v4 q5QYp q,+d\-+ 明细帐account stated
z?+N3p9 }t]CDa_n 'GNT'y_ /tV)8pEj 与…银行开立一户头to open an account with
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9!%~ pYVQ-r%QF Ga~IOlS 与…银行建立交易to keep account with
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b}_[B 继续记帐to keep account
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PH=.rX \/'u(|G H{9di\xnEm A-4\;[P\ 与…有交易to have an account with
{aAA4.j^ dRt]9gIsx R`A@F2 {3!v<CY' 作成会计帐||有往来帐项to make out an account with
qifX7AXHr M2mte#h gNN{WFHQX: r1xNU0A 清算||清理债务to make up an account
K^w(WE;db vBKBMnSd FhS:. }<A\> 清洁帐目||与…停止交易to close ones account with
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leX&py 结帐to close an account
Al6)$8]e !{"{(h)+@ quVTqhg" yw$er? 清理未付款to ask an account||to demand an account
x.~Z9j (q"Nt_y 591Syyy Mb uD8B 结清差额to balance the account with
GnkNoaU i4&"-ujrm {Jwh .bJ 6Jrh'6o@ 清算to settle an account||to liquidate an account||to square an account
BUuNI_?M#5 q:+,'&<D zT*EpIa+LS hK&jo(V 审查帐目||监查帐目to audit an account
(%YFcE)SRS p,Qr9p3y 8|OsVIe% g,r'].Jg 检查帐目to examine an account
>7p?^*&7; ehV`@ss VW}xY S{zi8Oc6 转入A的帐户to charge the amount to As account
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v&;q4b4 {+F/lN@ 以计帐方式付款to pay on account
K}L-$B*i %l(qyH)* |^[]Oy= Xk8+m> 代理某人||为某人on ones account||on account of one
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B &Z 为自己计算||独立帐目on ones own account
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pQKR 6*J`2U9Q ?~Fk_#jz,@ 由某人收益并负风险on ones account and risk||for ones account and risk
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'M5]G R'`q0MoN1 *Fi`o_d9[` 由某人负担for ones account||for account of one
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b S!j=hj@qW 按某人指示||列入某人帐户by order and for account of one
)7l+\t $6kVhE!; ^mz&L|h -,C">T%\ 列入5月份帐目for May account
8D@H4O. rXPq'k'h#- o{f|==<t3# G1=GzAd$5 编入某中帐项下to pass to the account of||to place to the account of
.$pW?C 3e DK;p6_tT TPH`{ GVP"~I~/: 寄出清算书to send in an account||to send in render an account
;[V_w/-u $O9Nprf osPJ%I`^ #Drs=7w 支票薄cheque book
l=,\ h& ,K'>s<} N3nFE:`u] bw\fKZ 支票陈票人cheque drawer
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Bs{ r2M Iw /n;Ll](ri t{Ck"4Cg 持票人cheque holder
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X ,#:* dl (hWr!(>C4] 不记名支票cheque to bearer||bearer cheque
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%I4 *5?a%p 记名支票||认人支票cheque to order
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' G347&F) 到期支票antedated cheque
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\ U+: o y:mz A[)od 未到期支票postdated cheque
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aL}i(P1 aV"K%#N 保付支票certified cheque
['~j1!/;6 `2`Nu:r^ DID&fj9m {,EOSta 未获兑现支票,退票returned cheque
7fRL'I#[@ FdwT 'NCxVbyYD 5y-8_)y8o 横线支票crossed cheque
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Z)}q=NjA ;]YQWK NJK?5{H' 普通横线general crossing
JA0$Fz eLE9-K+ i\hH .7G1 BM PLL2I 特别横线special crossing
(}E-+:vFU \|^fG9M~ $T7hY$2Ql j$r .&,m 空白支票blank cheque
`.>5H\w0e f5D.wSY Bfhw0v]Z .C=&`;Vs 失效支票,过期支票stale cheque
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n r"#h6lYK& 普通支票open cheque
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@?ntMh6 K^z-G=|N DF D5">g@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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<<F#Al tMGkm8y-A [?TQ!l} 8A 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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n2% 支票换现金||兑现to cash a cheque
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\OOp 9HMW!DSK` _i [.5 tV2SX7N 清理票款to clear a cheque
L'=e /& YbZ<=ZzO4 7Cf%v`B4D W"9iFj X 保证兑现to certify a cheque
rhFa rm4a TSu^.K E\!:MCL pGw|T~e% 填写支票数额to fill up a cheque
c)Ft#vzg&e y@g{:/cmO FxOhF03\=[ ?#]K54? 支票上划线to cross a cheque
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L8 开发支票to make out a cheque
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I%xrDiK97 WH :+HNl1d ~D@pk>I 签发支票,开立支票to draw a cheque||to issue a cheque
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qI 6$wS7Cu 透支支票to overdraw a cheque
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4 tF)K$!GR[ 背书支票to endorse a cheque
dtjaQsJM^ QQ@, v@j5 'T[=Uuj" Jl3l\I' 请付票款||清付票款to pay a cheque||to honour a cheque
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2 oMda)5 & ri~d Wx M0o=bYI 支票退票to dishonour a cheque
(omdmT%D 6, ag\ LXIlrZ9D5 en7i})v\". 拒付支票to refuse a cheque
"Gcr1$xG8! R@>R@V>c Cq1t[a mh44 拒付支票to stop payment of a cheque
heZ)+}U~ Q3%a=ba)h /6F 1=O(c> Ed#%F-1sX 提示要求付款to present for payment
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, @&+h3dV.V 见票即付持票人payable to bearer
.&7=ZY>E fh$U" 3leg,qd aVuan&]*= 支付指定人payable to order
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已过期||无效out of date||stale
: ` F>B %H<w.]> "r cPJX 9YHSL[ 请给出票人R/D||refer to drawer
EN.yU!N.4 {z@vSQ=)=P #CV(F$\1{ O,qR$#l
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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9Lz)SYd 文字与数字不一致words and figures differ
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>4M_jC. +Q-~~v7, w0/W=!_ ]CC~Eo-%- 更改处应加盖印章alterations require initials
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tY# F8a& 时间已过effects not cleared
m$LZ3=v%8 p6=#LwL' SVq7qc9K? 3%EwA\V( 停止付款payment stopped
nj7Ri=lyS W]Ph:O^5c DvOg|XUU0 1}ZBj%z4l 支票毁损cheque mutilated
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jHz] 汇款||寄钱to remit||to send money
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<Isr _%1.D0<~-E +#B%Y K|LR 寄票供取款||支票支付to send a cheque for payment
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9M :cynZab 寄款人a remitter
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>n@Q@&L 收款人a remittee
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n j ;F0A\5I 国外汇票foreign Bill
X 4/r#<Da pwZ &2&| hcf>J6ZLT t]&n_]`{. 国内汇票inland Bill
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54^hBejQ q?0goL 跟单汇票documentary bill
0?`#ko7~d "R30oA#m 6)bfd^JYn SfR!q4b= 空头汇票accommodation bill
Bkz XqwdJND l{pF^?K \@F{Q- 原始汇票original bill
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