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。
(sJ{27b_ 会计报表statement of account
A_Sl#e qdZn9i V}pw ,2s e#kPf 'gL 往来帐目account current
o0s+ roiD :7:Nx`D8 09|d< r1ctW#\~8 现在往来帐||存款额current accout
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$XM>8 :$/lGIz >?U(w< 销货帐account sales
z>~`9Qiw' }4_izKS i7e{REBXb /o8`I
m 共同计算帐项joint account
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$)6 z56W5g2 未决帐项outstanding account
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x6$ Lk#u^|Eq7= 1K^/@^ 贷方帐项credit account||creditor account
g"#R>&P ^>g+:?x m>zUwGYEu qYsu3y)*N 借方帐项debit account||debtor account
v{?9PRf\s !c(B^E fcJ#\-+E 6],5X^*Y 应付帐||应付未付帐account payable
x-y=Jor "-ZuH lmr{Ib2a H[]j6D 应收帐||应收未收帐account receivable
7OC,KgJ3 CmJ*oXyi xiA9X]FB u^ngD64 新交易||新帐new account
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H,A% /:yKa=$ LsV!Sd ;K$E;ZhPN 未决帐||老帐old account
,"j|0Q gyI5;il~ er l_Gg z%*ZmF ^K 现金帐cash account
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('' &h4(lM V)N9V|O' 流水帐running account
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lpSM p #Fu OTBNvB 暂记帐||未定帐suspense account
E@t~juF! uo 7AU3\ @#8F5G# '^7Sa 过期帐||延滞帐overdue account||pastdue account
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q| = UTv jw(v08u > 杂项帐户sundry account
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tYnBg?[E 详细帐单||明细表detail account
l)XzU&Sc~ \i`/k( n6L}#aZG 5p= T*Y 呆帐bad account
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RE*UIh*O 会计项目title of account
2,NQ(c_c$ sEhdkN}6 $+7MY-9T =GnDiI 会计薄||帐薄account-book
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1{nXmtvr 3&3S*1b-H 营业报告书||损益计算表account of budiness||business report
,/o<O jR Qy@chN{eP #XC\=pZX zy+|)^E 借贷细帐||交验帐account rendered
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Ap! 10}\7p8 g-Z>1V MlS<txFPS 明细帐account stated
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G]e^%i #Du1(R 与…银行开立一户头to open an account with
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Sn" 1XU "{L%5:H@ *>S\i7RET 与…银行建立交易to keep account with
p~+)!Z# -i?!em'J XP6R$0yN -br/ 继续记帐to keep account
/-G;#Wm b_\aSEaTT hD # Yz< Tv~<W4 与…有交易to have an account with
0gfa7+Y yv4hH4Io ~~:i+-[ -4;{QB? 作成会计帐||有往来帐项to make out an account with
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p !t~S.`vF ^Zydy 清算||清理债务to make up an account
/`}C~ bWUo(B#*I LnrR#fF]Z C!RxMccTh 清洁帐目||与…停止交易to close ones account with
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2a,E4 rK}*Uwut ?&"cI5- 结帐to close an account
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T QZt/Rm>W0 Hz%#&E 清理未付款to ask an account||to demand an account
F}2U8O J3y5R1?EP m0XK?;\V X: @nROL^7 结清差额to balance the account with
!-LPFy> U#d",s IWuR=I$t O^F%ssF8 清算to settle an account||to liquidate an account||to square an account
T3%yV*F, 2vu"PeU9 VO#]IXaP |W`1#sP> 审查帐目||监查帐目to audit an account
o&fAnpia= 6hAeLlU1 !|!:MYn (9fq UbG 检查帐目to examine an account
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Y"yWRZ uTBls8 转入A的帐户to charge the amount to As account
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AX<TkS@wjb 以计帐方式付款to pay on account
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Eny5 j}#48{ !`)-seTm 代理某人||为某人on ones account||on account of one
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Yg<o 9x$ T"dX)~E; 9)e`mO*n 为自己计算||独立帐目on ones own account
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O gZ u}qfwVX Z 9 qqy( H 由某人收益并负风险on ones account and risk||for ones account and risk
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JkI ?U iwr{Q ofj7$se 由某人负担for ones account||for account of one
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|' K>w}(td >p}d:t/ 按某人指示||列入某人帐户by order and for account of one
'nBJ[$2^ ()}O|JL:K ZgZ}^x n|yl3v 列入5月份帐目for May account
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ULA 编入某中帐项下to pass to the account of||to place to the account of
4~ZQsw` rm1R^n R]m`v: 9 3@XCP-` 寄出清算书to send in an account||to send in render an account
gE`G3kgn{ t \Fc < X+?*Tw!\ $_@~t$
支票薄cheque book
f?2Y np=@ ;7K5Bo j K$4G.x cx1U6A+ 支票陈票人cheque drawer
p! zC Qh? E*9 ?G*XZ0u~ c zL[W2l 持票人cheque holder
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{FD`h [WRs1$5 nyw, Fu 不记名支票cheque to bearer||bearer cheque
U@ALo agM.-MK n-}:D<\7 gD@ &/j7 记名支票||认人支票cheque to order
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]M ?0DCjh8We 到期支票antedated cheque
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x;( <{[AG3/Zj4 未到期支票postdated cheque
&Sa<&2W4S G"5Nj3vd ~V`D@-VND |n}W^}S5 保付支票certified cheque
lqF{Y<l S/G,A,"c HdJLD+k/ ^;6~=@#*C 未获兑现支票,退票returned cheque
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vv )XnG.T{0| 3+EJ% prlB9,3|C 横线支票crossed cheque
h:z;b; YRG+I GX &VY;Al ]n _- 普通横线general crossing
/JEH%) n{r+t=X i\3BA"ZX `yP-,lA$ 特别横线special crossing
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~ "<v_fF<Y \xDu#/^ ;wL* 空白支票blank cheque
d%t]:41=Z IywovN Tr ,^26.p$ _8 vxb 失效支票,过期支票stale cheque
JV36@DVQ )@]-bPnv D8m?`^Zz ?9H7Twi+T 普通支票open cheque
rHT8a^MO w?jmi~6 <j:3<''o c`doR(oZ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
O<6/0ub&+h >z>UtT: 2Mu-c:1 .7ahz8v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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85 n 8AND0a1C II>X6 nz+o8L, 支票换现金||兑现to cash a cheque
g+ 2SB5 2D T2Y`q' ^3=8*Xr oYJ&BPuA' 清理票款to clear a cheque
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_j%Rm:m;< 3-o ]H'6 s$H5W`3 保证兑现to certify a cheque
hXz"}X n /R|"/B0 ei\X/Z*q%P `(Q58wR} 填写支票数额to fill up a cheque
,Yi =s;E a.%]5%O;t X){F^1CT{ PDD` eK}Fj 支票上划线to cross a cheque
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_ _xUhDu% /jj@ =H 开发支票to make out a cheque
RK rBHqh@ zN2sipJS8 NA/+bgyuT> A8Jbl^7E+ 签发支票,开立支票to draw a cheque||to issue a cheque
f{3FoN=z }PED#Uv l\$C)q6O 1"v;w!uh 透支支票to overdraw a cheque
,pLesbI l_,8_u7G cst=ms 'kx{0J? 背书支票to endorse a cheque
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K[?wP>s >@oO7<WB E"L'm0i[[ 请付票款||清付票款to pay a cheque||to honour a cheque
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W8n ^xqh! :"QRB#EC% Uj!L:u2b 支票退票to dishonour a cheque
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%H}+'.8 拒付支票to refuse a cheque
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[,1j(s`N5 拒付支票to stop payment of a cheque
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gJy xQ 提示要求付款to present for payment
P AKh v.7 =%]dk=n?TN ")sq?1?X ]\_4r)cN<n 见票即付持票人payable to bearer
;$%+TN [n:R]|^a $}\.)^[} CX1'B0=\r 支付指定人payable to order
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8]g'! }RyYzm2 已过期||无效out of date||stale
G7),!Qol lq%s/l Gm6^BYCk Z>X-u eV 请给出票人R/D||refer to drawer
= j}00,WH ?EpY4k8, FJ2^0s/" Ybok[5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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0#yo\McZ k*n5+[U^tP Z+vLEEX*uQ 文字与数字不一致words and figures differ
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M$ "C0oFRk /sYD+*a ( E0be. 支票
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~5JXY5*o 时间已过account closed
)fC^h=Qp RQh4RUm | 9(uiWf +1cK (Si 更改处应加盖印章alterations require initials
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jmAWto}. 时间已过effects not cleared
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6sp"KqP 停止付款payment stopped
~A6QX8a yTmoEy. q G8<,\mg+ jLZ~9FXF2 支票毁损cheque mutilated
J.*dA j v'DL >Y &|',o ?'F #5'9T:8 汇款||寄钱to remit||to send money
Gh@QR`xxc h"q`gj >-]Y%O;} tTP"*Bb 寄票供取款||支票支付to send a cheque for payment
*xt3mv/<z y=q\1~] Z [S*bN!t PC
D1I98 寄款人a remitter
Qs*g)Yr IF@)L>-% F7L+bv b^FB[tZ\x 收款人a remittee
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