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。
S$V'_ 会计报表statement of account
?t<wp3bZ bv|v9_i Ph-3,cC *r(iegO$ 往来帐目account current
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x I 7_A(1Lx/l7 w/ZV9"BhE g%^Zq" 现在往来帐||存款额current accout
Z^#7&Pv0 {%~Sbcq4F *mBn''a"* BhNwC[G?m 销货帐account sales
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\]@ 共同计算帐项joint account
3):7mE( I /RvU, b$g.">:$ y*_g1q$ 未决帐项outstanding account
EEF}Wf$f A7ck-9dT/L [_b10Z'{ mAXTO7 贷方帐项credit account||creditor account
VRMlr.T+ yKq;EcVx ,P5HR
+h ?ILNp`k 借方帐项debit account||debtor account
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}l6 D|UDLaz~ QULrE+@ arDY@o~ 应付帐||应付未付帐account payable
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b/WVWDyob/ 应收帐||应收未收帐account receivable
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,j 新交易||新帐new account
]+,Z() 0(0Ep(Vj uy 7)9w Rm6<"SLV 未决帐||老帐old account
gTiDV{Ip gM_Z/$ IzkZ^;(N _es>G'S 现金帐cash account
Jtc?p{ TlAY=JwW R],,- h&[!CtPm 流水帐running account
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W._vikR dqPJ 2j $\ @4hxGk= 暂记帐||未定帐suspense account
babDLaC@ |+ @ _MnMT9 |
u36- 过期帐||延滞帐overdue account||pastdue account
u{exQ[,E (z+[4l7 b-%7@j 9?l(
}S` 杂项帐户sundry account
0jE,=<W0> Mm|HA@W^ CuU"s) (\#j3Y)r 详细帐单||明细表detail account
21G]d d$b{KyUA $ 'HiNP
{c \fh.D/@ 呆帐bad account
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NAHQ:$ ! =I:Uc-Y AaKILIIQZ 会计项目title of account
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RZ( nvgo6* 会计薄||帐薄account-book
5|Vb)QBv% >aN@)=h} "fS9Nx3 LlnIn{C 营业报告书||损益计算表account of budiness||business report
Iu%/~FgPj{ S &cH1QZ $F;$-2 }MuX
N<DDb 借贷细帐||交验帐account rendered
u;1#eP\; jAN(r>zVL hq(3%- 7& es&+5 明细帐account stated
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sE?<3 Pr@EpO 与…银行开立一户头to open an account with
tgc&DT;E t[)z/[m <f8@Qij A7~)h}~ 与…银行建立交易to keep account with
kZSe#'R's ||9f@9 ]-L/Of6F)|
YVD%GJ 继续记帐to keep account
"x3_cA~ $?ke " ;bkS0Vmg =]U[ 与…有交易to have an account with
tAbIT;> [sACPn$f rQN+x|dKMb -
V_e=Y<J/ 作成会计帐||有往来帐项to make out an account with
nPvR klv^310 2Np9*[C \'BKI; 清算||清理债务to make up an account
C@hnT<e QBai;p{ rbQA6_U 5A PN+,M50;1 清洁帐目||与…停止交易to close ones account with
t~,!a? S7 in(n[K {K_YW h`&mW w 结帐to close an account
9FH=Jp M/Bn^A8@ HPtaW:J 78y4nRQ* 清理未付款to ask an account||to demand an account
[<8<+lH=P ~A>3k2N/e LW ntZ. Vk{0)W7 结清差额to balance the account with
|Z#)1K /`:5#O |p.mA-81 vnXpC!1 清算to settle an account||to liquidate an account||to square an account
w}oH]jVKL6 ]5rEwPB u+XZdV ~`8`kk8 审查帐目||监查帐目to audit an account
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8[ +#'exgGU^[ Tet,mzVuu 检查帐目to examine an account
T"dWrtO @i6D&e= CNfeHMT Kax85)9u 转入A的帐户to charge the amount to As account
{jggiMwo.v \>:(++g B5J=q("P CO5?UgA 以计帐方式付款to pay on account
%|l*=v zF\k*B y;sr# -L FkKx~I: 代理某人||为某人on ones account||on account of one
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J< QJ>+!p* gd/W8*NFR 为自己计算||独立帐目on ones own account
nJA\P1@m %J2u+K !3?HpR/nV a;([L8^7$l 由某人收益并负风险on ones account and risk||for ones account and risk
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PlTY^N6Hn 由某人负担for ones account||for account of one
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.i@e6JE~; '1/uf;OXIH Be0P[v 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
.* VZY ;`s/|v +<8r?d2 ix*n<lCoC 编入某中帐项下to pass to the account of||to place to the account of
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Hco[p+ u@[D*c1!H 寄出清算书to send in an account||to send in render an account
0alm/or U6n%rdXJ= PHZA?>Q7Z #RZW
)Br 支票薄cheque book
Ol D]*=.cO <|s|6C O62H4oT 5A:b
\ 支票陈票人cheque drawer
!W .ooy5( 3%!d&j>v @ 5|F:
J DHgEhf] 持票人cheque holder
q\[f$==p f!0* ^d WPCaxA+l yH@W6' . 不记名支票cheque to bearer||bearer cheque
"P"~/<:) MU%C_d%. \ec,=7S<Zf G\|VTqu 记名支票||认人支票cheque to order
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Fl<BCJY |jO&qT]{ iK= {pd 到期支票antedated cheque
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jrZM !1w=_ 50Pz+: 未到期支票postdated cheque
!imm17XQ\ \ C~Y aQ46euth gGH<%nHW1 保付支票certified cheque
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%@n.; 未获兑现支票,退票returned cheque
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-[" .km Qpe&_.&RE 横线支票crossed cheque
<Gr{h>b 8{(;s$H~ ?8)_, tTX2>8Gmr 普通横线general crossing
)$]_;JFr q1.w8$ O*`] ]w] q 6%jCt2' 特别横线special crossing
'Oyz/P(p cAC]%~orx AQDT6E: b(wW;C'#0p 空白支票blank cheque
Ma2sQW\ vxzh|uF hdXdz aNS +DY% Y
`0 失效支票,过期支票stale cheque
?;ZTJ ts<5%{M( R0B\| O0Uv '+hiCX-_ 普通支票open cheque
*&Np;^~ hl(M0cxEWP cz~Fz;)2{N ypSW 9n 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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a@ )+'FTz` c /59jkcA+ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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E] 支票换现金||兑现to cash a cheque
:aS8%m )$p<BL U N,0l5fD~T _DnZ=&=MA 清理票款to clear a cheque
xc7Wk&{= 66NJ&ac {*RyT.J :G=N|3 保证兑现to certify a cheque
-aK_ h:\WW;s[B V^Z"FwWk OSY$qL2 填写支票数额to fill up a cheque
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)kfj+/ 2R66 WKQ tgCEz% 支票上划线to cross a cheque
&ejJf{id q+<X*yC |75>8; `dO)}}|
y 开发支票to make out a cheque
b+bgGLo "#anL8 r%\(5H f =+HMPV6yg7 签发支票,开立支票to draw a cheque||to issue a cheque
mxt fKPb 9.:r;H G N/IDj2C4 "
Qj;pqR 透支支票to overdraw a cheque
K: hZ yxP(| do@`(f3g <Yif-9 背书支票to endorse a cheque
\ <b-I US3rkkgDO }q7rR:g lJ1_Zs ` 请付票款||清付票款to pay a cheque||to honour a cheque
{=};<;_F 8@y@} QT)D|]bH EX zA(igS 支票退票to dishonour a cheque
b|F4E{{D^ 6a$=m3ic YL*yiZ9 Hs,pY(l^ 拒付支票to refuse a cheque
8s^CE[TA O1!hSu& H&Jp,<\x Gxjm
Ho 拒付支票to stop payment of a cheque
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s $3.hZx> j_YpkKhen 提示要求付款to present for payment
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]n TrA&yXXL 6xI9%YDy MtWzGE=? 见票即付持票人payable to bearer
9C9>V] 5A^$!q P D2<(V,h9 nM]Sb|1: 支付指定人payable to order
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72 O.OPIQ=?:w hdW}._ /*Xr^X6 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
|KH9 81 fviq}. j'xk[bM KYe@2 6
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
)g;*u,C ^xz*%2@ B+)HDIPa- hzv4+1Wd[ 文字与数字不一致words and figures differ
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# ~%.<rc0 uKOsYN%D 支票
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_6O\*|'6 时间已过account closed
c_p7vvI&c0 OH+kN/Fd qGezmkNFm '#Yqs/V 更改处应加盖印章alterations require initials
QV&yVH=Xs #H8% BZyV J%9)&aW St`3Z/|h 2
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fm u;Pb]r 时间已过effects not cleared
',>Pz+XKc 98Dg[O %t.L;G c}$C=s5 h} 停止付款payment stopped
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j_(Dz_S ]; CTr0 V1h&{D\" 支票毁损cheque mutilated
3]z%C' cUB+fH<B2 q`u ^ sc A3su!I2S 汇款||寄钱to remit||to send money
SO!|wag$ !=/wpsH ,\]
`X7r 8(jUCD 寄票供取款||支票支付to send a cheque for payment
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