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。
wPcEvGBN= 会计报表statement of account
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jM ,i;#e 往来帐目account current
H5UF r,t EUV8H}d5 itc\wn m] -cRf)9 现在往来帐||存款额current accout
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O[Y 销货帐account sales
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共同计算帐项joint account
{5d 5Y%& tL<.B F=#V/ #ia -g|ji. 未决帐项outstanding account
E8p,l>6(f SN\c2^# qn |~YXn ` QW=<Le? 贷方帐项credit account||creditor account
P4/~_$e difX7)\ L2~'Z'q {I?)ODx7qC 借方帐项debit account||debtor account
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& 应付帐||应付未付帐account payable
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|< Z;RUxe|<k 应收帐||应收未收帐account receivable
wQ@:0GJH be5N{lPT@; .sFN[>) Aq3\Q>klH) 新交易||新帐new account
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3~ ~oT*@ 未决帐||老帐old account
>'.: Acn 2' ^7G@% ;/JXn kOq8zYU| 现金帐cash account
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BpYxH#4 n&?)gKL0g 流水帐running account
dh&>E 257$ ! <yBa5m@/ 4neO$^i8J 暂记帐||未定帐suspense account
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U!{G(X _:p-\Oo. i*@PywT"i3 过期帐||延滞帐overdue account||pastdue account
V'MY+# t4/ye>P & 1<_/Qu>V >TBXT+ 杂项帐户sundry account
m]8*k=v mZPvG VY+P c/b RtpV08s\ 详细帐单||明细表detail account
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/7:+.#Ag` rKyulgP 呆帐bad account
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A'i@ i.`n^R;N 会计项目title of account
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<N 会计薄||帐薄account-book
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X)1R 营业报告书||损益计算表account of budiness||business report
#9!7-!4pW l!&ik9m ]W`?0VwF K%x]:|,>M 借贷细帐||交验帐account rendered
qq)}GK8K& m|c[C\)By s*<T'0&w0S 9q_{_%G% 明细帐account stated
?6`B;_m m;MJ{"@A' 3Ke6lV)uq Ddpcov 与…银行开立一户头to open an account with
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w4 0F/[GZ<k `?3f76}h W0~G`A(:; 与…银行建立交易to keep account with
:-JryiI }l[e@6r F R]&Csr#~ !|H,g wqU 继续记帐to keep account
83t/\x,Q 4_U"M@ y#iz$lX R 4YikC 与…有交易to have an account with
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o:t 作成会计帐||有往来帐项to make out an account with
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,)os: T>rmm7F Q+9:]Bt 清算||清理债务to make up an account
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cib- ~nfOV* o9"?z 清洁帐目||与…停止交易to close ones account with
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8*Af 结帐to close an account
k)S1Z s~G $KGMAg/H D^US2B 9 $$uk'}w! 清理未付款to ask an account||to demand an account
A`f"<W-m 6` TwP\!$/ =zK4jiM1 |zpy!X 3 结清差额to balance the account with
"N6HX* gI;"P kN g}D)MlXRq n2B%}LLa 清算to settle an account||to liquidate an account||to square an account
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GPJ,S V> iiIns.V 审查帐目||监查帐目to audit an account
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` 检查帐目to examine an account
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xBTx`+%WS /h+ W L 转入A的帐户to charge the amount to As account
NknS:r&2 ?I[8rzBWU WT<}3(S'? oR2?$KF 以计帐方式付款to pay on account
P>X[} j}ob7O&U'w [:cD znsQ/[ 代理某人||为某人on ones account||on account of one
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5,-atDM 为自己计算||独立帐目on ones own account
iv~R4;;) iF^qbh%%E 8c)GUx *zrGrk:l 由某人收益并负风险on ones account and risk||for ones account and risk
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K'Ywv@ Qy" Jt ]O 由某人负担for ones account||for account of one
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r]*?:4y[ Lxp}o7>K 6~%><C 按某人指示||列入某人帐户by order and for account of one
1DB{"8ov l!x+K& w<`0D)mQ spfW)v/T! 列入5月份帐目for May account
Ow/,pC >V mxgT}L0i E,Rj;? paIjXaU1Mb 编入某中帐项下to pass to the account of||to place to the account of
Z|n|gxe RBrb7D{ prj( L8h3kT 寄出清算书to send in an account||to send in render an account
R BHDfm'~7 c1k[)O~ T$D(Y`zdn *ai~!TR 支票薄cheque book
~6t!)QATnp w UxFE=ia 'Eur[~k ) 1AAL0F\B 支票陈票人cheque drawer
#!F>cez <(jk}wa< n/5T{ NfG dBd7#V:}yV 持票人cheque holder
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^h:E Q<V(#)* 不记名支票cheque to bearer||bearer cheque
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$ 记名支票||认人支票cheque to order
cOV9g)7^O -r sbSt ?_ x9Z89Gwi ,N(Yjq"R 到期支票antedated cheque
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Ot3[B MMFg{8 1GK.:s6.f $$m0mK 未到期支票postdated cheque
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保付支票certified cheque
-NJpql{Cb :*KTpTa u$R5Q{H_ ! eZls 未获兑现支票,退票returned cheque
*Mhirz%iD Csuasi3]1d 9iG&9tB@ C Imp,k0 横线支票crossed cheque
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9h7c R #s c!H4 普通横线general crossing
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特别横线special crossing
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s+ eP]y\S*P 空白支票blank cheque
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sbI)Z@ 7=Muq]j2 +H3~Infr4f 失效支票,过期支票stale cheque
Cw(e7K7& H*N <7# u"qu!EY2 xZ {6!=4! 普通支票open cheque
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Z V$ >;4q u9f^wn &Gh,ROo4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
zU!{_Ao9 |V\{U j jz<}9Kze +=J$:/&U 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
c]Epg)E uNn1qV /^xv1F{ 29J|eBvxx 支票换现金||兑现to cash a cheque
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7?}8>Z 清理票款to clear a cheque
t}R!i-D|HB # QwX|x{ z~h?"' #k9&OS? 保证兑现to certify a cheque
:'bZ:J>f B7uK:J:c*H E9\"@wu[d :-d#kU 填写支票数额to fill up a cheque
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M/ob :0y-n.-{ Nmx\qJUR( 支票上划线to cross a cheque
[l^XqD D4 ~:JAWs$\V y<6Sl6l* y?UJ<QAi 开发支票to make out a cheque
ynA_Z^j PJZ;wqTD_ 0 8L;u7u 9!=4}:+ 签发支票,开立支票to draw a cheque||to issue a cheque
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dsc 透支支票to overdraw a cheque
\9,lMK[b !X7z y9 {BlTLAKm #6c,_! 背书支票to endorse a cheque
6xx.Z3v D-@6 hWh~ Y&b Yaq 9QP= 请付票款||清付票款to pay a cheque||to honour a cheque
QswPga(- ?&0CEfa? pHR`%2!"t gtH^'vFZ 支票退票to dishonour a cheque
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QP( Po=:-Of: x=rMjz-`_ kq=Htbv7 拒付支票to refuse a cheque
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B>E4," 7|=SZ+g HAE$Np|>a 拒付支票to stop payment of a cheque
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aT2%Az@j ^) s6`: I;jH'._k# 提示要求付款to present for payment
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LT{g^g 见票即付持票人payable to bearer
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v 9u=]D> kb ]z7pa^ |b@`ykD 支付指定人payable to order
c%G~HOE=B o&q:b9T c)Q-yPMl) "=]'"'B: 已过期||无效out of date||stale
fR;[??NH _Rjbm'kC d^?e*USh M"c=_5P 请给出票人R/D||refer to drawer
|(x%J[n0+ te;bn4~ $n8&5< b6e2a/x 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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WDbk hHMp=8J7 文字与数字不一致words and figures differ
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d rr1,Ijh{D %QDAog 支票
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l-IA Q!d 时间已过account closed
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