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。
Ws5N|g 会计报表statement of account
7~J>Ga QlvP[Jtr 0p[k7W u 4G:~|N.{p 往来帐目account current
]h1.1@ >xc ].d%R a:{ \mLEwNhRY 'qEw]l 现在往来帐||存款额current accout
o]tfvGvU* syLdm3d| NsYEBT7f .lj5pmD 销货帐account sales
V+D5<nICr ;bG?R0a k waZn~ @7"n X 共同计算帐项joint account
h1(i/{}: Uu8ayN j [xY-=-T*4 U}:+Hz9 未决帐项outstanding account
O)V;na (KN",u6F qJs_ahy( 6<@+J 贷方帐项credit account||creditor account
%6@)fRw ,<+:xl +dLUq2 ;;i419 借方帐项debit account||debtor account
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XsvF Q3& ?28 ,7cw%mQA 2hNl_P~z1u 应付帐||应付未付帐account payable
HOu$14g >QJDO ]~V [mwqCW& (rJ-S"^u 应收帐||应收未收帐account receivable
}R}M>^(R4 %JPr 7 } /L2ZI1v 7;@YR 新交易||新帐new account
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5:7H8 "LDNkw' Uu+ibVM$ 未决帐||老帐old account
7hx^U90K m;"[b (u @I1*b>X~< mpD.x5jm< 现金帐cash account
yn+m,K/ w(_:+-rqQ< }8l+Jd3" q("l?' 流水帐running account
%.Btf3y~ h*KDZ+{) gO*Gf2AG um]N]cCD` 暂记帐||未定帐suspense account
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3ONW u 过期帐||延滞帐overdue account||pastdue account
%r6_['T =;n>#< jQz^)8)B )40Y
A\V 杂项帐户sundry account
:#sBNy k}kwr[ tjV63`LD X`v6gv5qj 详细帐单||明细表detail account
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tculG|/ 8 rE` 呆帐bad account
\QSD* wrCV&2CG ?vD<_5K;I P*Jk 8MK#G 会计项目title of account
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^2{ 会计薄||帐薄account-book
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y&4im;X0 26_PFHQu4 营业报告书||损益计算表account of budiness||business report
Z^mIGy} FDFVhcr ]Zay9jD}c- )('{q}JxV 借贷细帐||交验帐account rendered
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-hH2 ByWad@-6i ou|3%&*" 9p02K@wkD 明细帐account stated
3PzF^ 8KJ 6xh-m [daR)C [sPLu)q2 与…银行开立一户头to open an account with
B%[#["Ol J{EK}' 1U~'8=- =`(\]t"I 与…银行建立交易to keep account with
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}XB%:5H5 OH+2)X 7V\M)r{q7 继续记帐to keep account
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[S`Fm>, 与…有交易to have an account with
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5 !G~\9 作成会计帐||有往来帐项to make out an account with
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[Fu= 清算||清理债务to make up an account
ybm&g( -\ zpxyX| c*>SZ'T\ /z,+W9` 清洁帐目||与…停止交易to close ones account with
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aiZU l]e7 dI8y}EbE~ 结帐to close an account
vr>Rd{dm vi.q]$ohbV q/tC/V%@( T^ah'WmNw 清理未付款to ask an account||to demand an account
p7)b@, f['pHR%l2$ %1]Lc=[j &]' <M 结清差额to balance the account with
_UeIzdV9 !}uev QW%BKF! 3PZwz^oRh9 清算to settle an account||to liquidate an account||to square an account
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} D8_-Dvp7H 审查帐目||监查帐目to audit an account
n1)m(,{ o[eIwGxZ fL1EQ) ODqWXw# 检查帐目to examine an account
(hX}O> 3UX} )mW )wYbcH "Q@ZS2;A 转入A的帐户to charge the amount to As account
B\!.o=<h }h)[>I( q^w3n2 n\y%5J+ 以计帐方式付款to pay on account
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+2' nM)H2'%kL& U~8 oE_+ M%2F7 FY 代理某人||为某人on ones account||on account of one
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oV @v,qfT*k7 为自己计算||独立帐目on ones own account
LA^H213N| &Qdd\h# BqKh&m vb.`rj6 由某人收益并负风险on ones account and risk||for ones account and risk
IZ6[|Ach6 COK7 i^ UujFZg[-P9 Qy @r& 由某人负担for ones account||for account of one
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@kLpK 按某人指示||列入某人帐户by order and for account of one
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.m 列入5月份帐目for May account
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n ZIx,?E+eJ ^8nK x<&5 编入某中帐项下to pass to the account of||to place to the account of
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+'x`rk toEmIa~o6 Q[y75 [ 寄出清算书to send in an account||to send in render an account
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M &k?Mt#J 支票薄cheque book
08S|$_ S0~F$mP' e}e\*BL wYS,|=y 支票陈票人cheque drawer
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49)Cv/ 持票人cheque holder
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WHty D;|4ZjM- (+ 9_nAgZ, B" wk:\zC 不记名支票cheque to bearer||bearer cheque
c;ELAns> ]v 6u kG+CT ^=wG#!#V"1 记名支票||认人支票cheque to order
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GblQGRS X.g")Bt7 ~'HwNzDQc 0bpl3Fh.v 到期支票antedated cheque
R)#D{/#FW ;{Y|n_ +MeEy{; .c+RFX@0 未到期支票postdated cheque
2ZB'WzH.X y^:g"|q PZRpH ;/SM^&Y 保付支票certified cheque
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~ 未获兑现支票,退票returned cheque
OlFls 8#> ~^IS{1 Tfgx>2 I, .`w/I+ 横线支票crossed cheque
>\$qF abCcZ<=|b 6lq7zi}'w ^&DHBx"J 普通横线general crossing
][6$$Lz xZL`<3? !/['wv@ wI}5[m 特别横线special crossing
."PR Z, Cfb/f]*M oWo"`"P z(3mhMJY 空白支票blank cheque
EH] 5ZZ[Z xK0VWi +vLuzM- o'%F*>#v 失效支票,过期支票stale cheque
Sy'/%[+goJ ?'$=G4y&? @
MNL qw0tw2| 普通支票open cheque
czb(&>< Wb!%_1dER ?a~=CC@ ||}|=Sz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
J~DP*}~XK 1p23&\\~ ]^&DEj{ rr*",a"}m 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
V@84Cb i,S%:0c7) :4<+)r26 (Y'rEc#H&z 支票换现金||兑现to cash a cheque
Q{H88g^=J ~5`rv1$ fmA&1u/xMs H[<"DP 清理票款to clear a cheque
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dj?.Hc7od 2#*Bw= 保证兑现to certify a cheque
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]*l ?Hf^&yo 填写支票数额to fill up a cheque
zScV 9,H1 sG0cN;I]t &EXql'] ;#3!ZB:} 支票上划线to cross a cheque
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~G>vVb 开发支票to make out a cheque
_myam3[W 88pz<$ 20zIO.&o =35EG{W( 签发支票,开立支票to draw a cheque||to issue a cheque
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np[_ 透支支票to overdraw a cheque
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3K8"XZ *ta|, u~1[nH: 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
$62ospR^Y 'e7<&wm ia !7AW_l9`i exTpy 支票退票to dishonour a cheque
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{*,S 拒付支票to refuse a cheque
zg)Z2?K|;u !ygh`]6V RQ9fA1YP [% |i 拒付支票to stop payment of a cheque
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Tz f/*Xw {s# 提示要求付款to present for payment
7$Bq.Lc#z mJ#u] tiL -?2ThvT QI=",vmau 见票即付持票人payable to bearer
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\mzfX (gvaYKvr 支付指定人payable to order
tP"C>#LO $MfHA~^ ?bmP<(N5/ (/v(.t 已过期||无效out of date||stale
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qI 请给出票人R/D||refer to drawer
dE.R$SM ?\(E+6tpP XcR2]\ @4sv(HyDY 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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]{ +]Po!bN@@ x`WP*a7Fk] U$# ?Lw 文字与数字不一致words and figures differ
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=:* g.SFl sn@gchO9s 支票
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t*NZ@)> 时间已过account closed
|XtN\9V. g"`BNI]Qp ltwX- %qV=PC 更改处应加盖印章alterations require initials
Xg^`fRg =T <wW#Wnc ] 5 qt]~v%y \v)Dy)Vhg2 plh.-"
#@w8wCj 时间已过effects not cleared
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r9 WJ<nc+/v: 停止付款payment stopped
%nSm 32/t3 COH0aNp; Xx~OZ^t&Vn n!2"pRIi 支票毁损cheque mutilated
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YU5l4~ }TzMWdT Pv17wUB -y5^xR 汇款||寄钱to remit||to send money
F=7X,hK "_eHK#) GPONCL8(0 ai)S:2 寄票供取款||支票支付to send a cheque for payment
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GbUw:I $5yH(Z[[ Dq/_^a/1 寄款人a remitter
x{6KsYEY ~Z9Eb|B !_Z knZTT i,r O3Jn 收款人a remittee
.vE=527g) |`+kZ-M* ;R|i@[(J Bi;D d?. 国外汇票foreign Bill
pM],-7UM Jr$,w7tQn@ Ls< ";QJc ,pM~Phmp 国内汇票inland Bill
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