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。
]=sGLd^)E 会计报表statement of account
h1Q rFPQnu A@
4Oq
fzjZiBK@ d)v'K5 往来帐目account current
oJor
]QY K A!aki}aT~ o<i\1<eI tD3v`Ke 现在往来帐||存款额current accout
JcI~8;Z@Z~ 7!#34ue sKGR28e z%[^-l- 销货帐account sales
G:!'hadw 4[f>kY%[ ]*pro| G297)MFF 共同计算帐项joint account
IM&l%6[). oa8xuFu(n (&-!l2 eih~ SBSH 未决帐项outstanding account
HT=-mwa_] sGFC?1r?\ &s_)|K ($^=f }+ 贷方帐项credit account||creditor account
D=!5l4 3^p;'7x hGlRf_{ >R2o7~ 借方帐项debit account||debtor account
{&s.* 5 g.eMGwonTJ Nd61ns(N CC{{@
应付帐||应付未付帐account payable
$Rv(v% J+0T8
?A Ox}a\B8 PitDk
1T 应收帐||应收未收帐account receivable
b0lZb' ~ YCZ
vJ K._*
~-A 2f7]=snCG 新交易||新帐new account
Rkz[x VW *d*! "gGv>]3 WeRX ~ 未决帐||老帐old account
Y8%*S%yO _q 1E4z '"o&BmF Q[.HoqWK 现金帐cash account
b;Uqyc $VyH2+ jC Jx4"~ 4 .]H1uoci| 流水帐running account
t{Xf3. /yO|Q{C}M8 )MU)'1jc, B0eKj=y; 暂记帐||未定帐suspense account
-mAi7[omh m #}%l3$ x*2I]4 ^h\Y. 过期帐||延滞帐overdue account||pastdue account
"qv J-Y =P\Tk)(` \?rBtD( Hlye:.$ 杂项帐户sundry account
vK~tgZ& 5t-dvYgU 3lD1G~ ;Vh5nO 详细帐单||明细表detail account
:Vl2\H=P >pq= .)X} a.!|A(zw %q)*8 呆帐bad account
NoG`J$D 0)T`&u3! QvjOOc@k~n S,%BhQ[ 会计项目title of account
ohj(1jt U|}Bk/0. b Q6<R4 =`%"-A 会计薄||帐薄account-book
n%1I}?$fO {Wp5Ane tWN hFQ' VQ((c:+! 营业报告书||损益计算表account of budiness||business report
pz]#/Ry? {#X]D~;s+ ?,0 5!] kz+OUA@~ 借贷细帐||交验帐account rendered
#Kd^t=k &]mZp& `(@}O?w!1 $X%'je 明细帐account stated
3A>Bnb b9gezXAcd \6z_; -p\uW0XA 与…银行开立一户头to open an account with
2AK]x`GY mFdj+ &2\ C/L+gU& P&0o~@`cL 与…银行建立交易to keep account with
vq&u19iP ,
e6}p N
2
\lBi 7(oX1hN 继续记帐to keep account
~gAp`Q 7@*l2edXm+ d5O_~xf& 2Yt+[T* 与…有交易to have an account with
':jsCeSB xOAA1# sa26u`?
1>"[b8a/ 作成会计帐||有往来帐项to make out an account with
4I97<zmrT $x'p+&n\ cB ,l=/? wQV[ZfU^h 清算||清理债务to make up an account
a\BV%'Zqg {+V]saYP 6~@S,i1 2a3RRP 清洁帐目||与…停止交易to close ones account with
f,_EPh> '!wI8f 8UahoNrSt tin5.N)"z 结帐to close an account
,4&?`Q dvl'Sq
< 9h$08l v.Y?<=E+<d 清理未付款to ask an account||to demand an account
L~u@n24 ZgP~VB0)$ 'zg; *)x1/ f*ICZM 结清差额to balance the account with
R
rtr\a (v'#~ )R_` &=-Z
NWNo }+{?
Ms 清算to settle an account||to liquidate an account||to square an account
sOY+X
?"o7x[ 6(5YvT 8wXnc% 审查帐目||监查帐目to audit an account
VoTnm
sBLf(Q, Tt.#O~2:9 >-0\wP 检查帐目to examine an account
TJY
[s- ls928
"nzQ
$E>?$ *@zh 转入A的帐户to charge the amount to As account
\pVmSac, @3Lh/& P,}cH;w6Ck +=:*[JEK,U 以计帐方式付款to pay on account
?E*;fDEC 5S
EyAhB %\|9_=9Wn !d)Vr5x 代理某人||为某人on ones account||on account of one
\@}G'7{ QQPT=_P] !pqfx93R* T|%pvTIe 为自己计算||独立帐目on ones own account
t{ R\\j T.}wcQf&* /qd5{%: R.(fo:ve> 由某人收益并负风险on ones account and risk||for ones account and risk
/~O>He =,])xzG% Biva{'[m e` QniTkT 由某人负担for ones account||for account of one
:"~SKJm \{8?HjJEM .yF@O
w U{JD\G8m 按某人指示||列入某人帐户by order and for account of one
b:M1P&R b5@sG^ +}.~" w1&\heSQ 列入5月份帐目for May account
+&*D7A>~p 0'QX*xfa> GI[TD?s j TyR+#Wn 编入某中帐项下to pass to the account of||to place to the account of
ev'` K=n8 9*&c2jh X9-WU\?UC b
ih%hqny 寄出清算书to send in an account||to send in render an account
6${=N}3Kw GGQ%/i]: ^7Hwpn7E u{'|/g& 支票薄cheque book
=<;C5kSD z]%c6ty <3)k M&.B \`:nmFO(9 支票陈票人cheque drawer
6L!/#d0 +v.<Fw2k# 9
zL(PkC%\ P2!+ZJ& 持票人cheque holder
;}dvc7 x<'<E@jpU; z8@[]6cW v:1DNR4 不记名支票cheque to bearer||bearer cheque
4F`&W*x D^Gs_z$[' T2ZB(B D +L,V_z 记名支票||认人支票cheque to order
GyZpdp! LsI8
T
uv ;xl0J*r 1s _N!a 到期支票antedated cheque
T\wfYuc&X _yRD*2 !; cFZcBiw c<a)Yq
f"] 未到期支票postdated cheque
Tpd|+60g t+ vz=` SYd6D@^2j 67g"8R#.V 保付支票certified cheque
KSAE!+ FPE%h=sw W>j@E|m$ sxn{uRF 未获兑现支票,退票returned cheque
N`HiNb
[ @Cml^v@`L r,HIoeAKP dLfB){>S 横线支票crossed cheque
YvG=P<_xw sR4B/1'E c[>xM3=e^q T' > MXFLh 普通横线general crossing
g.*DlD%% Nl'@Y^8N 7|PB6h3 `k6ZAOQtX 特别横线special crossing
kW7$Gw]- .>a
[ 2}n7f7[/b Gsu?m 空白支票blank cheque
0Lf4^9N VTa% IG Ax+3V aH?+^f"D 失效支票,过期支票stale cheque
+ag_ w} rS!M0Hq>t &/n*>%2 hXh nJ 普通支票open cheque
}/lyrjV
=NmW}x|n @'9m()%-]g Xp.$FJ1) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
PX*}.L *x bq2f?uD-} Ms#rvn!J <L+1
&H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
#g/m^8n?s j5wfqi
LS$zA>: "~
mY4WVG 支票换现金||兑现to cash a cheque
.I?~R:(Ig ^IKT!"J&? UqD ]@s` %P7qA 清理票款to clear a cheque
4.p:$/G
TS x"n++j ,{; *b
v J&iSS9c 保证兑现to certify a cheque
pMJm@f 6e8 gFQ"w2 iu?gZVyka a^8PB|G
填写支票数额to fill up a cheque
wB bCGU &f}w&k2yj P{x6e/ Z5p
[*LMO 支票上划线to cross a cheque
fD lo
L t#xfso`4o _, E/HAX l
5 ] 开发支票to make out a cheque
Cv@)tb /K
h, z-qbe97 'J$@~P 签发支票,开立支票to draw a cheque||to issue a cheque
v[2&0&!K# P2@Z7DhQ zE<Iv\Q
Q6RTH 透支支票to overdraw a cheque
$H)QUFyC Rx.v/H ;?k<L\zaw v<t?t<|J 背书支票to endorse a cheque
/z_]7] KZTLIZxI- #N"u 0 51`&%V{daL 请付票款||清付票款to pay a cheque||to honour a cheque
"X^<g{] Y!8F
W| JEk'2Htx =7JSJ98 支票退票to dishonour a cheque
q-+:1E O5aXa_A_u :EAh%q
*FktI\tS 拒付支票to refuse a cheque
-|Zzs4bx ggL/7I( .$H"j> Xl<iR]lda 拒付支票to stop payment of a cheque
7f}uRXBV$A h=0a9vIXF !:m.-TE _U} vKm 提示要求付款to present for payment
q"
f65d4c |1"&[ . p20JUzy {x
?qz~W 见票即付持票人payable to bearer
:dh; @kp A[8m3L#k N[e,%heR &
Wod 支付指定人payable to order
^?Mp(o Y+UJV6 [8a(4]4 bY2R/FNL= 已过期||无效out of date||stale
_
,s^ .wD
$Bsm`t rHTZM,zM=H 6e rYjq 请给出票人R/D||refer to drawer
In^mE(8YO L FkDb}
M2 |!,2 CNefk$/cR 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
"qNFDr(WM RARA _tii fj;ZGbg-O **L&I5Hhm 文字与数字不一致words and figures differ
%+=;4tHJ 7H
5VzV v>#Njgo yAryw{( 支票
Lo%vG{yTr
YD'gyP4 时间已过account closed
fwv^dEe Vf&U`K `z\hQ%1!F hN M8H 更改处应加盖印章alterations require initials
{#qUZ z- V!+iq*Z|= r=5S0 Ik$$Tn&; <7VLUk}
?@9v+Am! 时间已过effects not cleared
D,}bTwRb- wn5OgXxG< BV
B2$&eJ h(HpeN%`# 停止付款payment stopped
/"8e, (s,&