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。
o,FUfO}F 会计报表statement of account
Vv4H:BK$ 6m+W#]^ JNBT^=x .S!-e$EJ 往来帐目account current
%ek"!A .&iN(Bd =/9<(Tt%m o1k#."wHr 现在往来帐||存款额current accout
~<,Sh~Ana. y(v_-6b L\L"mc|O ffk4mhH 销货帐account sales
N09KVz2Q `W"G!X- A(+:S"|@ TwFb%YM 共同计算帐项joint account
WNF9#oN|oT b_vTGl1_6 t$ZkdF gxmc| 未决帐项outstanding account
.C= I^ GNU;jSh5 ,I`_F, nxQ}&n 贷方帐项credit account||creditor account
y|sma;D eYEc^nC,c) tU:FX[&?R sRq U]i8l 借方帐项debit account||debtor account
K-(;D4/sQE cZi[(K yX!#a>d"H 1[DS'S 应付帐||应付未付帐account payable
4ht\&2&: C9jbv/c H]Wp%"L >^3zU 应收帐||应收未收帐account receivable
"}zda*z8 L~eAQR GwQn;gkF GMm'of# 新交易||新帐new account
2Va4i7"X\ ({M?Q>s tcA
;#^jc K@r*;T 未决帐||老帐old account
J^ ={} frqJN zZ,Yfd|W YwAnqAg 现金帐cash account
9=$!gC) ;+`uER $bGD%9
z o.^y1mH' 流水帐running account
yr{B5z, w^o}E)O &+r4 16$y`~c-z 暂记帐||未定帐suspense account
GZ8:e3ri ]MAT2$"le s'L?;:)dyB irMd
jG 过期帐||延滞帐overdue account||pastdue account
xK;e\^v LC-)'Z9}5 T~s}N x# !Iq{ 5: 杂项帐户sundry account
A1A3~9HuK o~C('1Fdb zj%cQkZ %S#WPD'Y 详细帐单||明细表detail account
9#rt:&xo0 SI*^f\lu SLoo:) .wc
= ] 呆帐bad account
#D)x}#V\ 0YS?=oi jO)&KEh Np)aS[9W 会计项目title of account
0H:dv:#WAI np6HUH 2c:f<>r0y ]}LGbv"`A 会计薄||帐薄account-book
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K 营业报告书||损益计算表account of budiness||business report
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uV N5 n> e|'N(D}h* 借贷细帐||交验帐account rendered
("Dv>&w9 Sz0+<F#5 ;NsO nyhMnp#< 明细帐account stated
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6/2v 与…银行开立一户头to open an account with
kh?. K# fk3kbdI #":a6%0Q :oa9#c`L 与…银行建立交易to keep account with
$TG?4 WC-_+9)2& .3wY\W8Dr- Iql5T#K+ 继续记帐to keep account
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5 H?{ mG(N:n%*K ' G#SLqZy Lk.h.ST 与…有交易to have an account with
PXEKV0y ')o0O9/; p4mY0Y]mP f a5]a 作成会计帐||有往来帐项to make out an account with
aWaw&u lrys3 f7+Cz>R x9V {R9_gf 清算||清理债务to make up an account
W_<4WG OM!=ViN(= K{L.ZH>7 ,sDr9h/'C3 清洁帐目||与…停止交易to close ones account with
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@C 结帐to close an account
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iHo+Z H;I~N*ltJ( B8~=RmWLl 清理未付款to ask an account||to demand an account
*K)0UKBr 3{3/: 7 fIyPFqf7w) |Fv?6qw+ 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
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$w>X \"d?=uFe 审查帐目||监查帐目to audit an account
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.n} 检查帐目to examine an account
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o}~3JBnT \_ -DyD#3 转入A的帐户to charge the amount to As account
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*b]2 以计帐方式付款to pay on account
e2Jp'93o' 0QoLS|voA/ @^CG[:| :`J>bHE 代理某人||为某人on ones account||on account of one
G(\Ckf: %fpsc_ F=i!d,S `Bu9Nq 为自己计算||独立帐目on ones own account
xOIg|2^8 7;xKy'B\ @L;C_GEa $4Y&j}R 由某人收益并负风险on ones account and risk||for ones account and risk
F+*Q <a4 B] i:) *Sb2w*c> \)R-A
'*U 由某人负担for ones account||for account of one
.)`-Hkxa *<kD"m o+^Eu}[. /"MJkM.~E 按某人指示||列入某人帐户by order and for account of one
C1 {ZW~"YI XnY"oDg^> )E`+BH IMaYEO[ 列入5月份帐目for May account
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My CB]l[hM$ 编入某中帐项下to pass to the account of||to place to the account of
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LbGH<#J ^0Q'./A{& 寄出清算书to send in an account||to send in render an account
yFO)<GLk d h?dO` f".q9{+p, *(nJX.7 支票薄cheque book
M5u_2;3 !x_t`78T B^m!t7/, ' =}pxyg 支票陈票人cheque drawer
6$(0Ty e>!E=J)j M8_ R 2L[l'} 持票人cheque holder
V4\560 N(BiOLZL6 /f]/8b g> hiIyaWU 不记名支票cheque to bearer||bearer cheque
',# K=o:V& QES^^PQe: (GNEYf| 记名支票||认人支票cheque to order
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KKUZ~ ki4Xp'IK oX*b<d{\N %HVD^.
V 到期支票antedated cheque
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=u UeNF^6sWu0 未到期支票postdated cheque
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8"> :fW.-^"VP *F..ZS'$[ 保付支票certified cheque
vgN@~Xa ?#i|>MRR> >'.[G:b :i}@Br+R7L 未获兑现支票,退票returned cheque
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e+B" 横线支票crossed cheque
Cg7)S[zl $i -zMa p $XnOh ILNXaJ'0a 普通横线general crossing
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<a fO 6?` eZA6D\ 特别横线special crossing
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gz#+ 7<vy;"wB 空白支票blank cheque
"5y<G:$+~ sN=KR qe EFeAr@nj N?zV*ngBS 失效支票,过期支票stale cheque
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)i!;7Uv 8'n#O>V@ 普通支票open cheque
N7a[B>+` $.;iu2iyo ]M uF9={ ;
tm3B2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
+<z7ds{Z aw]8V:)$J YN$`y1V o16d`}/< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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\_?yzgf 支票换现金||兑现to cash a cheque
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Zq KLON; 清理票款to clear a cheque
QP'qG@j[: r.?qEe8VV O0->sR 3Nc'3NPQ' 保证兑现to certify a cheque
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/\nJ GpScc'a7 填写支票数额to fill up a cheque
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zDo 2m|Eoc&M_ 支票上划线to cross a cheque
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hZ%2?v` 6^WiZ^~ 6Q?BwD+> 开发支票to make out a cheque
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<*V H^ESAs6 *Rz!i m| 签发支票,开立支票to draw a cheque||to issue a cheque
O}e|P~W llHN2R%( NJ.rv o7m99( 透支支票to overdraw a cheque
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背书支票to endorse a cheque
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Zx od;Bb 9Ilfv qn5yD!1 请付票款||清付票款to pay a cheque||to honour a cheque
M-{b Q]yV:7 ^qE<yn .`:oP&9r 支票退票to dishonour a cheque
@$2`DI{_^ 0f_66` w:~nw;.T SH .9!lQv 拒付支票to refuse a cheque
+s#S{b F<6KaZ| ;D%$Eh&oma rhlW 拒付支票to stop payment of a cheque
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xq\ jydp4ek_n 提示要求付款to present for payment
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<B|n<R<? 2+c>O%L 见票即付持票人payable to bearer
]>]#zu$=c $O;N/N:m u5[1Z|O S3%.-)ib 支付指定人payable to order
M="WUe_ 1puEP*P tJ(c<:zD ]# tGT0 已过期||无效out of date||stale
\'\N"g`Fr Y yQf u|_ITwk $@+p~ )r(l 请给出票人R/D||refer to drawer
M"$jpBN* `dG.L N}.Q%&6: *IMF4x
5M 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
v*C+U$_3\1 SK2J`* ~pX(w!^ ?3B t;<^ 文字与数字不一致words and figures differ
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Y5YTg] %x cM_|AyR `Yo-5h U5@TaGbx 支票
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hJ$C%1; 时间已过account closed
_D7HQ SoXX}<~E4 wB1-|=K1 !}Woo$#ND 更改处应加盖印章alterations require initials
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Mo/2,DiI5 时间已过effects not cleared
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