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。
pw- C=MY] 会计报表statement of account
i/)Uj-*G) n/^wzG s|EP/=9i D_@r_^} 往来帐目account current
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[[[p@d/Y GbStqR~^# 现在往来帐||存款额current accout
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RE*UIh*O Nv #vfh9}P sEhdkN}6 销货帐account sales
$+7MY-9T =GnDiI q\mVZyj SC86+
共同计算帐项joint account
1{nXmtvr 3&3S*1b-H SBeb}LZ a#j0N5<Nl 未决帐项outstanding account
g%RL9-z #XC\=pZX ~p8-#A)X,) s:;!QIC5jo 贷方帐项credit account||creditor account
f&{2G2O% w(.k6:e j6IWdqXe a{Tv#P*! 借方帐项debit account||debtor account
(B,CL222x m./lrz j<wg>O:s%r Wl::tgU 应付帐||应付未付帐account payable
I.q nA g4I(uEJk #Du1(R `4 w0*;k; 应收帐||应收未收帐account receivable
gt'0B-;W "{L%5:H@ *>S\i7RET p~+)!Z# 新交易||新帐new account
-i?!em'J XP6R$0yN -br/ [T~O%ly7x& 未决帐||老帐old account
b_\aSEaTT hD # Yz< Tv~<W4 >8>`- 现金帐cash account
9$UjZ$ v ",`fGu ) -4;{QB? &``;1/J*W 流水帐running account
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p !t~S.`vF ^Zydy /`}C~ 暂记帐||未定帐suspense account
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JvA Zpl?zI c?>Q!sC +anNpy 过期帐||延滞帐overdue account||pastdue account
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T*B W j4+hWalm 杂项帐户sundry account
WR gAc% v[35C]gS (lS&P"Xi 1th|n 详细帐单||明细表detail account
Fu{[5uv yxLGseD "%-HZw%X rkG*0#k 呆帐bad account
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-o*d@ "A,]y E 会计项目title of account
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4\dc 会计薄||帐薄account-book
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ycFjO 营业报告书||损益计算表account of budiness||business report
n=L;(jp<j @H1pPr 0[);v/@Ho o^d(mJZ.F~ 借贷细帐||交验帐account rendered
WTSY:kvcCY )Xl/|YD FzA_-d/_dg kO~xE-(= 明细帐account stated
CPFd 33 YJ.'Yc i1\xZ<|0 DZR kK3 与…银行开立一户头to open an account with
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!8h? 与…银行建立交易to keep account with
o5i?|HJ u}qfwVX Z 9 qqy( H :*)~nPVV 继续记帐to keep account
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JkI ?U iwr{Q ofj7$se 2W$c%~j$2 与…有交易to have an account with
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%n=!H ,#`gwtFG o8H<{D13 作成会计帐||有往来帐项to make out an account with
4Y Xtl+G -r/# 20Y ]cLpLA" fn&gM\<-+( 清算||清理债务to make up an account
rV[#4,} PF q'hMf?_ FM9b0qE g=; rM8W 清洁帐目||与…停止交易to close ones account with
&:L8; m sBp|Lo q p|T,D% L.(T"`-i 结帐to close an account
`< y[V _%l+v ?zUV3Qgzj )Y~q6D K 清理未付款to ask an account||to demand an account
uR)itmc? 3hR7 ./ s9'g'O5 0<{/T*AU: 结清差额to balance the account with
O89<IXk +`f gn9p tZ>>aiI3 9}X3Q!iFb 清算to settle an account||to liquidate an account||to square an account
eFXxkWR) 0]8+rWp|Nz P;KbS~ SlC 4q@o4C<0 审查帐目||监查帐目to audit an account
k}>l+_*+7 ni@D7:h A4';((OXy u!g=>zEu
检查帐目to examine an account
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H& CCq<y psRm*,*O 转入A的帐户to charge the amount to As account
$qQ6u! BO[Q"g$Kon &\sg~ b9|F>3?r> 以计帐方式付款to pay on account
Djf2ir' ABhza| i[3$Wi$ *-+~H1tP 代理某人||为某人on ones account||on account of one
!::k\}DS {KwLcSn nS?HH6H |BH,
H 为自己计算||独立帐目on ones own account
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YUIpe Zpb3>0<R r\],5x'xSu 由某人收益并负风险on ones account and risk||for ones account and risk
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LCt Zy*}C,Z ::H jpM 由某人负担for ones account||for account of one
*B:{g>0 qx0o,oZN! 8GlH)J+kq tY# F8a& 按某人指示||列入某人帐户by order and for account of one
vo71T<K p6=#LwL' iXl1S[.l aE{b65'Dt 列入5月份帐目for May account
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ru-0DD vy|}\%*r~ fE7WLV2I> 编入某中帐项下to pass to the account of||to place to the account of
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M!w n+uq|sYVa ) 0}o bPp 3'/wRK l 寄出清算书to send in an account||to send in render an account
svo^#V~h' `SW`d<+L Ds}6{']K }_?7k0EZ@ 支票薄cheque book
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\$ Ci*TX 支票陈票人cheque drawer
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WH n<hwstk -;~_]t^a q"52-42 持票人cheque holder
HKxrBQr78 =u;q98r ;QEGr|( X 4/r#<Da 不记名支票cheque to bearer||bearer cheque
pwZ &2&| 5~[Fh2+ W}=2?vHV= hR`dRbBi% 记名支票||认人支票cheque to order
El+]}D" QM _~w\ RgRcW5VxK *v5y]E%aW 到期支票antedated cheque
/?6y2 t 6)bfd^JYn A23 Z)` Bkz 未到期支票postdated cheque
XqwdJND r}5GJ|p0 gTQ6B,`/8 rvfl~<G* 保付支票certified cheque
\Fe5<G'v !EW]:u VI+Y 4T@ x NC>m&T 未获兑现支票,退票returned cheque
vcSS+ H{ $ yy)@F 0WPxzmY &a(w0< 横线支票crossed cheque
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< 1r.p<s dJ;;l7":~ EnUo B< 普通横线general crossing
%FRkvqV* AP~!YwLW p,0 \NUC _Ey8P0-I 特别横线special crossing
s`TBz8QO$ F3f>pK5 (#,.;Y aOuon0 空白支票blank cheque
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ejQCMG7 失效支票,过期支票stale cheque
s1FBz)yCY= >@|<1Fx| GJ$,@ 3HiW1*5W 普通支票open cheque
N?Z?g_a8 sd6Wmmo u`~{:V {!S/8o"] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
O*PHo_&G .`p_vS9 3$b(iI< "
Qi}LV"&L 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
_aGdC8%[ :Ry24X utE:HD.PN -jy"?]ve. 支票换现金||兑现to cash a cheque
,ym;2hJ %!S SrtmpQ tvUvd(8w 清理票款to clear a cheque
&|4Uo5qS=Z t<7WM'2<y 525 >=h QUDVsN# 保证兑现to certify a cheque
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MW_7[y 填写支票数额to fill up a cheque
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A) wcB E~P0}' m [g}vwS 支票上划线to cross a cheque
""d>f4,S r;C\eN 8iN As#s H^g<`XEgw 开发支票to make out a cheque
{Jc!T:vJ ss<'g@R 8hfh,v5( )8SP$ 签发支票,开立支票to draw a cheque||to issue a cheque
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w!RH*S c5R{Sl 透支支票to overdraw a cheque
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0'Lc<3n 4QNR_w uH[0kh DO1{r/Ib.{ 背书支票to endorse a cheque
H~i],WD 8tMte!E 02[II_< 1 F21[r!3 请付票款||清付票款to pay a cheque||to honour a cheque
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ea0tx3' [R> 支票退票to dishonour a cheque
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, 拒付支票to refuse a cheque
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|'6-wD. >EtP^Lu~f_ 拒付支票to stop payment of a cheque
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AFTed?( ]ECZU 提示要求付款to present for payment
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nZQWi ; ZV^e 见票即付持票人payable to bearer
N RSse" >-lL-%N_ p0y?GNQ "n }fEVJ, 支付指定人payable to order
~^~RltY ,jsx]U/^ lO> 7`2x=F YO$b# 已过期||无效out of date||stale
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]c ,7jiHF 请给出票人R/D||refer to drawer
&W+G{W{3 j :Jdwf AdOAh y2H H)T# R? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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U]#Q n UCk0:{ B4Af 文字与数字不一致words and figures differ
?>jArzI :YXQ9/iRr y'|W[' b%f2"e0g 支票
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j_uY8c>3\q 时间已过account closed
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"rDzrz ZX6=D>)u 7W firRM 更改处应加盖印章alterations require initials
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时间已过effects not cleared
rn[}{1I33Q o p5^9`" MY*>)us\ 9g5{3N3 停止付款payment stopped
ySK Yqt z YSz$` 7i xiOrk $17
v, 支票毁损cheque mutilated
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N1 2N8sq(LK{ 汇款||寄钱to remit||to send money
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6yFpVl QRZTT qG 9 c5G6n0 IfmIX+t? 寄票供取款||支票支付to send a cheque for payment
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o~]7(5| tTh;.88Z{ bb0McEQy - Zoo) 寄款人a remitter
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#{W{. z'}= A nK%/tdq -k[tFBlw 收款人a remittee
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MV;Y?%> 国外汇票foreign Bill
VRQbf Up/u|A$0V 0jJ28.kOp 0@e}hv; 国内汇票inland Bill
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vD)A) 跟单汇票documentary bill
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p%k fF9oYOh| J,0WQQnb 空头汇票accommodation bill
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F}$`6 vPl6Dasr 400Tw`AiJ eYD9#y 原始汇票original bill
G_, t\ Th;gps%b kG;eOp16R o S:vTr+$ 改写||换新票据renewed bill
(|a$N.e&K \l=KWa 3Q U ygw*+ n"<GJ.{ 即期汇票sight bill||bill on demand
K@j^gF/0B @(,{_c] r@ T-Hi \BbOljM= …days after date||…days after date…日后付款
_^xh1=Qr}n )*TW\v`B 10l1a4 &t*8oNwSs …months after date||…months after date…月后付款
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o{iI ej"o?1l@ H ?=pWB Gkodk[VuLs 见票后…日付款…days after sight||…days sight
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9>+ 见票后…月付款…months after sight||…months sight
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*-ENW2 |?fW!y 同组票据set of bills
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ENYF0wW 单张汇票sola of exchange||sole of exchange
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