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。
W}'WA 会计报表statement of account
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Hk1 +7}iu/B!9 @o e\"vz 往来帐目account current
f*xpE`& (!?K7<Jv IJU0[EA]F y:}sD_m0W 现在往来帐||存款额current accout
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B3 EqM;LgE= #<CIFVH 2}t&iG|0/ 销货帐account sales
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q# 共同计算帐项joint account
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m!*8e 未决帐项outstanding account
v@u<Ww;=@ K3p@$3hQ $->d! NyPd5m: 贷方帐项credit account||creditor account
=7ydk"xM* d$;/T(' s'_,:R\VM> PCfo 借方帐项debit account||debtor account
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}b\`N[nr [>w%CY<Fd 应付帐||应付未付帐account payable
LP`CS849z2 =l`OHTg hG Apuy RIhOR8) 应收帐||应收未收帐account receivable
&2.+Igo|G 6f]r Q9 y@apJ;_R- [!?wyv3 新交易||新帐new account
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4#Eul 未决帐||老帐old account
MD'>jO;n 6[==BbZ 9qH[o?] FDLd&4Ex 现金帐cash account
Y%IJ8P^Y O{n<WQd{CY ^Rmoz1d NfF~dK| 流水帐running account
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$A?}a T"W9YpZ Bxv8RB 暂记帐||未定帐suspense account
|U=(b, 6ojo##j Kpg:yrc[' EUwQIA2c8N 过期帐||延滞帐overdue account||pastdue account
,h!X k $^Ca:duk B| Q6! %CT!$Y'n 杂项帐户sundry account
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3=Gh cV]y=q6 详细帐单||明细表detail account
Ed=}PrE @"8~Y|L93 rv?!y8\ vPsq<l} 呆帐bad account
dzxI QlP }jcIDiSu 9cOx@c+/ 5bBCpNa 会计项目title of account
j i##$xC 3M$X:$b 0Bu*g LY )G4rJ~#@ 会计薄||帐薄account-book
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qT0_L irmwc'n] ,TJ/3_ lH 营业报告书||损益计算表account of budiness||business report
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M22d'( 借贷细帐||交验帐account rendered
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l1v >D3zV.R (uT^Nn9L= )"-fHW+fy 明细帐account stated
z'e1"Y. zP|*(* :f]!O@.~ um}N%5GAa 与…银行开立一户头to open an account with
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>CG3`?} )BB%4=u@~. 与…银行建立交易to keep account with
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Go%Y iBS0rT_ 继续记帐to keep account
L77EbP`P jDJ. >& [3 y\@SC\jk| 与…有交易to have an account with
N[]U%9[=2F Yd.02 7 ?.~]mvOR w@2~`<Hk'" 作成会计帐||有往来帐项to make out an account with
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^ 清算||清理债务to make up an account
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+ pB[%:w/@l: 7_1W:-A7W L[1d&d!p 清洁帐目||与…停止交易to close ones account with
<gR`)YF7 xV?*!m$V%R 3^'#ny?l |O%:P}6c 结帐to close an account
"zXGp7Q'# xdCs5ko E+:.IuXW$ 2h5tBEOX.s 清理未付款to ask an account||to demand an account
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U0Ln exsQmbj* % 结清差额to balance the account with
_qEWu Do AmgWj/> ws.?cCTpt #i@ACAgn;6 清算to settle an account||to liquidate an account||to square an account
yW[L,N7d KxGKA )K8P+zn~ P4i3y{$V 审查帐目||监查帐目to audit an account
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>u#K! aX:#'eDB *O!T!J 2\DTJ`Y, 检查帐目to examine an account
4n#YDZ p| Vmdnb poTl|y @ 9e0C3+)CY 转入A的帐户to charge the amount to As account
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pl };i&a%I| MJy;GzJ O {qJHL;mP:8 以计帐方式付款to pay on account
a$~IQ2$|6 Fecx';_1` \I'f3 "w(N62z/ 代理某人||为某人on ones account||on account of one
@X3 gBGY) nXv 7OEpTx )3BR[*u* W^5<XX,ON 为自己计算||独立帐目on ones own account
I/oIcQS!k dMey/A/VYt VfQMFb',o N>Vacc_[ 由某人收益并负风险on ones account and risk||for ones account and risk
e$ThSh\+( ){+.8KI W`w5jk'0^= -q'xC: m 由某人负担for ones account||for account of one
Vf"O/o}hq, (~q#\ /'R UA GS$ZvO 按某人指示||列入某人帐户by order and for account of one
ox!|)^`$_ b24NL'jm }f<fgY A/ 7r:yO 列入5月份帐目for May account
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[gcg]6c 编入某中帐项下to pass to the account of||to place to the account of
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bE$:+ #)W8. 寄出清算书to send in an account||to send in render an account
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;Y zF[3%qZE:T 支票薄cheque book
a)I=U[ WE+sFaKq- Qh)|FQ[s$r )![f\!'PI 支票陈票人cheque drawer
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,,f1Vw Uq9,(tV`6g [_g#x(= {{^Mr)]5K 持票人cheque holder
I><99cwFI ZTQ$Ol+{q "i!2=A8k ^BF@j4*~ 不记名支票cheque to bearer||bearer cheque
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AoAw( 记名支票||认人支票cheque to order
. 1{vpX jw`&Np2Q v`z=OHc y9V;IXhDc 到期支票antedated cheque
/7UovKKbz m~= ]^e Ez7V>FN X ~|aeKtCs(. 未到期支票postdated cheque
9J-!o]f .b 9G`FY:(K eHF(,JI b6LC$"t0 保付支票certified cheque
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未获兑现支票,退票returned cheque
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) (!XYH@Mz<w 横线支票crossed cheque
"lv:hz l ) )~& C]\^B6l< dCoi>PO 普通横线general crossing
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特别横线special crossing
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iS:PRa1 Zgy2Pot 空白支票blank cheque
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,O<LFv 失效支票,过期支票stale cheque
"dLMBY~ \ ]kb&Qw DiYJlD& lE2wkY9^/ 普通支票open cheque
#v~S",*.f y3@x*_K8 iZkW+5( 7n\j"0z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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i?Um @KXz4PU 02# b: +EiUAs~H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:,}:c%-^" qy42Y/8' <R`,zE@t'( ;@7#w 支票换现金||兑现to cash a cheque
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:eIS }eDX8b8emA 清理票款to clear a cheque
wzQdKlV xV n]m9i T`w};]z^d2 RESGI}u 保证兑现to certify a cheque
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U+RCQTo 填写支票数额to fill up a cheque
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[_dyZ /nMqEHCyg )ejXeg /4-eoTxy 支票上划线to cross a cheque
Vg [5bJ5 LnRi+n[@7 W-]yKSob H'= i 开发支票to make out a cheque
.J6j" 48&KdbGX p3A-WK|NX YI),q.3X~ 签发支票,开立支票to draw a cheque||to issue a cheque
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v kDpZnXP C@?e`=9( 透支支票to overdraw a cheque
#:\+7mCF H;7H6fyZ ZV<y=F*~f IwgA A)H 背书支票to endorse a cheque
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^B 请付票款||清付票款to pay a cheque||to honour a cheque
;'18 ;k41+O:f@ >'1Q"$; v!'@NW_ 支票退票to dishonour a cheque
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i!fLa CD<u@l,1 'm!11Phe wPO@f~[Ji 拒付支票to refuse a cheque
e/ % ; 36Z`.E>~L VX>t!JP p %/4_|@<' 拒付支票to stop payment of a cheque
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Ti B3+WOf5W U#1yl6e\I 提示要求付款to present for payment
cCbr-Z& 0?L$)T-B Tx?@*Q qF6%XKbh= 见票即付持票人payable to bearer
xo 'w+Av i K[8At"Xo N8(x), NizJq*V> 支付指定人payable to order
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t .6/p4OR| +#db_k 已过期||无效out of date||stale
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>!lF: WI4_4 kuud0VWJ 请给出票人R/D||refer to drawer
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l##Wv :3*oAh8| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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XSj 文字与数字不一致words and figures differ
8=Y|B5 44{:UhJkx XBt0Ez `/Jr8J_ 支票
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';!UJWYl 时间已过account closed
&'2l_b a#GqJ?nY |-Klh d}CMX$1 更改处应加盖印章alterations require initials
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OU=IV;V{ 时间已过effects not cleared
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