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。
-%,3qhsd 会计报表statement of account
eI #b%h "kdmqvTHK0 Lo{g0~?x* iL48 往来帐目account current
X"sc'#G T vAV{HBQ* &[Zg;r OZSM2 ~ 现在往来帐||存款额current accout
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Iis E 销货帐account sales
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=XJ< 共同计算帐项joint account
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未决帐项outstanding account
L8{4>, Rk$ UzKB "Q {yCE >F\ 贷方帐项credit account||creditor account
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H*% 借方帐项debit account||debtor account
G)8H9EV %8hx3N8> j0.E!8Ae{ N2Qb+ 应付帐||应付未付帐account payable
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dm~Uj p`=v$_]?( 应收帐||应收未收帐account receivable
JE=3V^k &^hLFd7j/ z 0-[ RGg MD+e!A# o 新交易||新帐new account
T$&vk#qr pm>$'z!.): `Re{j{~s #J`MR05 未决帐||老帐old account
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INnX ["~T)d' 现金帐cash account
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E 流水帐running account
h~-cnAMt =jD9oMs d]I3zSIC +8Q5[lh2]j 暂记帐||未定帐suspense account
/`+ubFXc ohlCuH3 VxqoE]Dh \L:+k ` 过期帐||延滞帐overdue account||pastdue account
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w" D&|HS! ,UATT]> 杂项帐户sundry account
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mxa )=Ens=>Z 7Rl/F1G o} a?]~Sw"@ 详细帐单||明细表detail account
1{$=N2U `6FH@" |I )Kg_E6 y;ymyy& 呆帐bad account
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'X8 会计项目title of account
aB)G!Rm& oRQ(l I> 5Tiap8x+< 7~2V5@{< 会计薄||帐薄account-book
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W%Hmi mExJ--} 营业报告书||损益计算表account of budiness||business report
pL`)^BJ 7da~+(yhr R7ExMJw nAk;a|Q 借贷细帐||交验帐account rendered
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PQY+[jx ]6;oS-4gu? z]n&,q,5g 明细帐account stated
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{IT;g9x <-N7Skkk! A1/[3Bz 与…银行开立一户头to open an account with
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(^l "J*LR b_GAK 与…银行建立交易to keep account with
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TM0DR'. O^<\]_l &C.m*^`^ 继续记帐to keep account
{^6<Ohe4j m}GEx)Y D 2br~Vn0N c2Up<#t 与…有交易to have an account with
&d&nsQ qY|NA)E)Bp mcLxX'c6<h g0Jy:`M 作成会计帐||有往来帐项to make out an account with
S'(Hl}h!. @2R+?2 j XDAwE ~[`*)(4E 清算||清理债务to make up an account
5gH'CzU? f$]ttU U 5gbD|^ij q a}=p 清洁帐目||与…停止交易to close ones account with
g33Y]\ cDqj&:$e Ops""#Zi .R{+Pz D 结帐to close an account
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Sn-D|Z iYb{qv_4 '^~38=FA 清理未付款to ask an account||to demand an account
vH/Y]Am of>}fJ_p O`FuXB(t hnnPi 结清差额to balance the account with
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~R\U1XXyUY g@IYD 清算to settle an account||to liquidate an account||to square an account
Uiu9o]n bZi;jl C^!ej" =%R|@lz_x 审查帐目||监查帐目to audit an account
9Li.B1j 62{[)jt{ &$hT27A>k kG|pM54:^ 检查帐目to examine an account
77o&$l,A| 2-.%WhE/ C;.+ kE ?,Zc{ 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
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FX f+Da W 代理某人||为某人on ones account||on account of one
tx{tIw^2; &4-rDR, m=p<.%a O4w:BWVsn 为自己计算||独立帐目on ones own account
}c-tvK1g 4E.K6=k|=a }%I)bU 0&|,HK 由某人收益并负风险on ones account and risk||for ones account and risk
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20p/p~< b1`(f"&l 由某人负担for ones account||for account of one
hg=BXe4: Il9pL~u @C fxPA A`qb5LLJ) 按某人指示||列入某人帐户by order and for account of one
B)`^/^7 1WMwTBHy+ %*wOJx =\l7k< 列入5月份帐目for May account
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GL@t?S 编入某中帐项下to pass to the account of||to place to the account of
m+/-SG 1*Ui=M4 7,N>u8cTh <r{ )*]#l 寄出清算书to send in an account||to send in render an account
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X7ns? 支票薄cheque book
_F1{<" 4 #Ua+P(1q d.3O1TXK {%;KkC8=R 支票陈票人cheque drawer
#e:*]A'I =7c1l77z _,M:"3;Z boR&'yX 持票人cheque holder
JyX7I,0 kGZ_/"iuO G;%Pf9o26 fuxBoB 不记名支票cheque to bearer||bearer cheque
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Bjz\L0d KR6*)?c` 记名支票||认人支票cheque to order
YJ`[$0mam G/Xa`4"_ 43;@m}|7$ wxg`[c$: 到期支票antedated cheque
*eO@<j? [k9aY$baT^ rwlV\BU xwj%X%2 未到期支票postdated cheque
qK4E:dD ul e]eRAG $e|G#mMd- d/G P.d 保付支票certified cheque
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]8q5k5~ _|ucC$* 未获兑现支票,退票returned cheque
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k gno V>ON0 8E /]k\ 横线支票crossed cheque
j:0VtJo~ HlB'yOHv! EO,;^RtB FhZ&^.: 普通横线general crossing
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asB #(jozl_8 特别横线special crossing
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phN 6-#f1D 6 空白支票blank cheque
A>$VkGo "RH2% qeCx.Z IC9:&C[ 失效支票,过期支票stale cheque
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0$ 0gVylQ &{* [7Ad 普通支票open cheque
,SJB3if ~\K+)(\SNp WZRrqrjq iLy}G7h 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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:XF;v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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T"t3e=xA 支票换现金||兑现to cash a cheque
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' 清理票款to clear a cheque
p[&'*"o!/ YmHn*N}:U &oYX093di ~LHG 保证兑现to certify a cheque
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Q1SSt }Fyf?TZ$T R|8)iW^ aD3'gc,l 填写支票数额to fill up a cheque
Bfaj4i;_ @y9_\mX!s 1I KDp]SN I2%{6g@ 支票上划线to cross a cheque
of8/~VO A[;R_ eqs.zL !3 $Ph 开发支票to make out a cheque
G(|ki9^@"9 >mT2g WU{G_Fqaz (2QFwBW] 签发支票,开立支票to draw a cheque||to issue a cheque
Kw&J<H W:b8m Xx 4'?kyTO~ e0+N1kY 透支支票to overdraw a cheque
\Q?r+VZ ?^2(|t9KU .'p_j(uv ed2QGTgR 背书支票to endorse a cheque
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Jze [$]vi`c2 %z tCcgu* 请付票款||清付票款to pay a cheque||to honour a cheque
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k'E PR{?l ]k]P (w 支票退票to dishonour a cheque
4{X5ZS?CkI W<xu*U(A #)hM]=,e :|M0n%-X 拒付支票to refuse a cheque
R.!'&<Svq V3xC"maA@ @ bPQhn#(g W'-B)li 拒付支票to stop payment of a cheque
B~V^?." w8kp6_i' g,7`emOX {XC# -3O 提示要求付款to present for payment
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>\ D^]7/w:$- X.}:gU- =" #O1$ 见票即付持票人payable to bearer
u8v;O}# Im+<oZ w{UVo1r: ~M3`mO+^U 支付指定人payable to order
D1;H, =m:xf&r# PR|F-/o mMS%O]m,| 已过期||无效out of date||stale
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CbVU z< vXAO#'4tm% H? Z5ex 请给出票人R/D||refer to drawer
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mXf8 SHOg,#mV Vi?[yu<F 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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q h<f_Eoz-a eqb8W5h' s%2 w&Us* 文字与数字不一致words and figures differ
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NBwxN 支票
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$[6 时间已过account closed
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更改处应加盖印章alterations require initials
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5I`j'j 时间已过effects not cleared
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$A]2Iw!& 停止付款payment stopped
"SJp9s3 thy)J.<J tgSl(. ecDni>W 支票毁损cheque mutilated
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{oW /'k4NXnW3 I(tMw6C$: 汇款||寄钱to remit||to send money
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