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。
|qf9-36 会计报表statement of account
GIR12%-EO LA6Ik_-F CJ#Yu3} xBw ua; 往来帐目account current
5$$]ZMof abEdZ)$ 3rX8H`R (~b0-3s 现在往来帐||存款额current accout
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销货帐account sales
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L!ot j{/wG:: 5hAs/i9_ 共同计算帐项joint account
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%.{xo.`a[ 未决帐项outstanding account
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bHL kh>i#9Ie 贷方帐项credit account||creditor account
b&pL}o?/k HNfd[#gV G)9`Qn Az(J @ 借方帐项debit account||debtor account
-N2m|%B Vt4,?" #Z_f/@b p!K]c D 应付帐||应付未付帐account payable
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=5A8 !/e8x;_ @Z9>E+udQ 应收帐||应收未收帐account receivable
]jP0Z# M;@/697G Mgu=cm) l-[5Zl;" 新交易||新帐new account
xn7bb[g; "LVN:|! jouT9~[L' S'AS,'EnY 未决帐||老帐old account
6uWPIM; FOX0 Ng1[y4R} #w)D ml 现金帐cash account
kmsgaB7? "I[uD)$ lMXLd91 ]-u>HO g\ 流水帐running account
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暂记帐||未定帐suspense account
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WT[b? \MmKz^tO ZL- ` 3x LGC3"z\= 过期帐||延滞帐overdue account||pastdue account
=xHzhh xO'xZ%cUI bRc~e@ #TY[\$BHs 杂项帐户sundry account
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`+q 详细帐单||明细表detail account
1?ST*b .?-]+-J?` u]QG^1.qYe VxGR[kq$] 呆帐bad account
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(W$>!1~ IgtTYxI hc5iIJ] 会计项目title of account
x?-kt.M si>gYO MG0d&[ WEugm603 会计薄||帐薄account-book
F%e5j9X` i@spd5. 1ba* U~OEg *6P)HU@ 营业报告书||损益计算表account of budiness||business report
o^&nkR E@^mlUf /7XVr"R ^>!~%Vv7! 借贷细帐||交验帐account rendered
nM&UdKf3 BZWGXzOFh W2j@Q=YDS nL-kBW Ed> 明细帐account stated
ALnE[}N6, &Kc'g H M/a5o|>8 i?pC[Ao-_ 与…银行开立一户头to open an account with
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p?!3{" 与…银行建立交易to keep account with
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j >qjV(_?F- ` z!?!"= !7fVO2m T 继续记帐to keep account
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ol [}bPkD 与…有交易to have an account with
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{T\UX jneos~ 'n8 $ACD6u6 作成会计帐||有往来帐项to make out an account with
=5Auk5& "jG-)k`a /A~+32B /0I=?+QSo 清算||清理债务to make up an account
b!xm=U 0I@Cx{$ JPfE`NZ 4 Z< 清洁帐目||与…停止交易to close ones account with
sz+Uq]Mn i7(\i2_P &24z`ZS[w6 ;Q} H'Wg, 结帐to close an account
JqmKD4p &SE+7HXw -S %)2(f^ =)Q0=!%- 清理未付款to ask an account||to demand an account
-6u#:pVpU /*yPy? @:"GgkyDl# Kp_^ 2V? 结清差额to balance the account with
!~~j&+hK\ LQrm/)4bF5 bP ,_H o{&UT VyGs 清算to settle an account||to liquidate an account||to square an account
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h jB-)/8.qk 审查帐目||监查帐目to audit an account
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vAMr&[ fCxF3m(O 检查帐目to examine an account
Yi+~}YP.E( L/R ES `F<[\@\d5 .xp|w^ 转入A的帐户to charge the amount to As account
E@F:U*A6% 2i3& 3oz]O d4#Ra% -'OO6mU 以计帐方式付款to pay on account
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l3 代理某人||为某人on ones account||on account of one
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5E:C P mTW@E#)n 为自己计算||独立帐目on ones own account
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20t</lq. 5vso%}c 由某人收益并负风险on ones account and risk||for ones account and risk
tyLR_@i%% <C'S#5,2 -^JGa{9* ^{W#ut>IN 由某人负担for ones account||for account of one
/j1p^=ARV [}OL@num RO"*&o'K' cCj pQ 按某人指示||列入某人帐户by order and for account of one
S0ct;CS *0^t;A+ '\2lWR]ndd ,A>i)brc 列入5月份帐目for May account
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dg0y!5~ '7<@(HO d%istFL) 编入某中帐项下to pass to the account of||to place to the account of
N3};M~\ ibOXh U cg,_nG]i GZN@MK*co 寄出清算书to send in an account||to send in render an account
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l Ccocv>=Q&J 支票薄cheque book
\4SFD3$& (8r?'H8ZO fuH Dif, L#e|t0'# 支票陈票人cheque drawer
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^W g(:y_EpmLH 2#Au6BvX 持票人cheque holder
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$8 Oh:SH|=]# u%O^hcfb 不记名支票cheque to bearer||bearer cheque
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+&`h|s 记名支票||认人支票cheque to order
rr4yJ;qpeP )_EobE\ $
gZ|=(y&r kmW!0hm;e 到期支票antedated cheque
[,5clR=F nm'm*sU\ S$"A[ |y%pP/;&! 未到期支票postdated cheque
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&J5)7 &V( LeSI AmSJ!mTd8o 保付支票certified cheque
)K2n!Fbd [uRsB5 HIhoYSwB oRu S_X 未获兑现支票,退票returned cheque
c2"eq2'BS ]-.Q9cjc$q 4r(rWlM Zt` ,DM 横线支票crossed cheque
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qW)R{% F{T|lTl :OI!YR%" Mdwh-Cis/ 普通横线general crossing
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0/K NXz N=+Up\h 特别横线special crossing
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M~ 空白支票blank cheque
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zYyq ~`N|sI, j#p3c .Yu,&HR 失效支票,过期支票stale cheque
jEO; K->p&6s i&LbSxUh9 <bTa88,) 普通支票open cheque
jA]xpf6} ac&tpvij /|DQ_<* $9J"r9@@ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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hi uPp(l4(+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Ns9g>~ (8ymQ!aY lp]O8^][& )US)-\^ 支票换现金||兑现to cash a cheque
$4M3j%S j/Kw-h ,5" LQQhn{[D tIvtiN6[|l 清理票款to clear a cheque
da<1,hF ,,iQG' * yi%B5KF~Al )t.q[O` 保证兑现to certify a cheque
E|fPI u Je*gMq:D {"y6l ~|!lC}!IKL 填写支票数额to fill up a cheque
O0I/^ UmJg-~ (nzzX?`nY HYY|)Wo 支票上划线to cross a cheque
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yIXs 开发支票to make out a cheque
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in 签发支票,开立支票to draw a cheque||to issue a cheque
&S{F"z /[-hJ=<Yb ~& l`" RU'J!-w{ 透支支票to overdraw a cheque
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i$d R's xa*VB *5NffiA}- 背书支票to endorse a cheque
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e?7paJ 请付票款||清付票款to pay a cheque||to honour a cheque
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h08 E5dXu5+ye 支票退票to dishonour a cheque
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l( 拒付支票to refuse a cheque
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+EB## 拒付支票to stop payment of a cheque
x<l1s BAhC-;B#R t&xx-4 JjmL6(*ui 提示要求付款to present for payment
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见票即付持票人payable to bearer
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:fHTU=\p 支付指定人payable to order
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HL ST3qg6Cq2J Vo%d;>!G\; )~/U+,
已过期||无效out of date||stale
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Af| 请给出票人R/D||refer to drawer
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6`g #RF=a7&F =(ZGaZ}
zCHr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
pV7Gh`<y `T70FsSJ e0L;V@R $c}0L0 文字与数字不一致words and figures differ
]c)SVn$6 :m d3@r'] U]|q4!WE L,6Y=? 支票
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9zJ`;1 时间已过account closed
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zh#v>S mw[4<vfB0a 更改处应加盖印章alterations require initials
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^{Ep/ME= 时间已过effects not cleared
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3F Q(UGwd1 blcKtrYg 停止付款payment stopped
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Mg8{ &r%*_pX PoJ$%_a} 支票毁损cheque mutilated
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pX ` a>vPW 2JP?6N 汇款||寄钱to remit||to send money
d8HB2c5y0i hli10p$ ~7pjk "ILWIzf.] 寄票供取款||支票支付to send a cheque for payment
`fZD%o3l cO,V8#H (:QQ7xc{} Net)l@IB] 寄款人a remitter
/\rq$W_ #OWs3$9
@@83PJFid ht)nx,e= 收款人a remittee
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.. V=&,^qZ Z=@) hFMst%:y$ 国外汇票foreign Bill
rxj@NwAno OZD!#YI hw$c@:pW; *W12Rb2 国内汇票inland Bill
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