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。
$NP5Z0v7 会计报表statement of account
za7h.yK } <^VZ4$j q4vu r>m6 X ^>o/U 往来帐目account current
bL5z%bV *W q{ :k a#W:SgE?Y ZjLzS]\a 现在往来帐||存款额current accout
O4FW/)gq 5,>1rd<B We3*WsX\ N m-{$U 销货帐account sales
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:HV haW8zb0z 共同计算帐项joint account
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未决帐项outstanding account
+uW$/_Y$ &NV[)6! sChMIbq!Av >L/Rf8j & 贷方帐项credit account||creditor account
u4B, |_MK ^pMjii8IZ KC o<% !mK[kXo 借方帐项debit account||debtor account
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cw: 13Ga # v,r}q1.E} DR/qe0D 应付帐||应付未付帐account payable
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7*3 ';??0M "+s#!Fh * 应收帐||应收未收帐account receivable
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新交易||新帐new account
BQ[1,\> ~\/>b}^uf' 6cSMKbgZJ _:0<]<x? 未决帐||老帐old account
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S5d:?^PGg 0"o<(1 现金帐cash account
d9|dHJf 6BVV2j)zl: @``kt*+K+ @/yRE^c 流水帐running account
B{a:cz>0< `|wH= /dhx +K~ ]P$8# HiX 暂记帐||未定帐suspense account
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\v]} I*@\pc} 过期帐||延滞帐overdue account||pastdue account
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EH Gk,{{:M:5 QL}5vSl 杂项帐户sundry account
shxr^ xq=+M!V c a_N76o! ~wDmt 详细帐单||明细表detail account
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! gX4 rfYu8- 呆帐bad account
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K7<'4i~k +@]1!|@( |`s}PcV 会计项目title of account
(U2G" PTA;a0A i2.y)K) x`PIJE 会计薄||帐薄account-book
cGkl=-oQ' l}335;( D[7K2G+ t2p/NIn 营业报告书||损益计算表account of budiness||business report
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w p1v:X? 借贷细帐||交验帐account rendered
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oJYM b-]E-$Uz yZK1bnYG|I 明细帐account stated
2P$l XGjh tA#X@HIE |C'w] QYm qt/syF&s 与…银行开立一户头to open an account with
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9r 与…银行建立交易to keep account with
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eno*JK 继续记帐to keep account
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} GOJi/R.{ 与…有交易to have an account with
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+4 3mWo`l :1_hQeq qqw6p j 作成会计帐||有往来帐项to make out an account with
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vk^L3=< 清算||清理债务to make up an account
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W:(:hT6`j9 清洁帐目||与…停止交易to close ones account with
%T'?7^\> nyQFS 1Dt"Rcn"4 |\QR9> 结帐to close an account
Z6D4VZVF T:)>Tcv}: u:HKmP; 07(E/A] 清理未付款to ask an account||to demand an account
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n:wn(BC3 结清差额to balance the account with
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0n7B@ E*(Q'p9C I.KYWs "VT5WFj 清算to settle an account||to liquidate an account||to square an account
n:*+pL; cYbO)?mC_ GC4$9q}C4Z ]m4LY.SQ 审查帐目||监查帐目to audit an account
>F+:ej 5@0c@Q n|,Es!8:o 2$\f !6p 检查帐目to examine an account
6,@M0CX @%#(Hse !?l 23(d cU{LyZp 转入A的帐户to charge the amount to As account
mceSUKI;L SN]/~>/ Ev^Xs6 }" M2s 以计帐方式付款to pay on account
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y.O? c&! 代理某人||为某人on ones account||on account of one
\]9;c6( }K*ri RtIc:ym 7Ru0>4B 为自己计算||独立帐目on ones own account
'@fk(~| F;b|A`M JQtH},Tr plf<O5' 由某人收益并负风险on ones account and risk||for ones account and risk
VtKN{sSnu <;XJ::d |hdh4P$+| *,Re&N8 由某人负担for ones account||for account of one
hCDI;'ls ,h>w % Ja (/ym^ xO.7cSqgw 按某人指示||列入某人帐户by order and for account of one
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5sE^MS1 列入5月份帐目for May account
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.U1dcL6 #>,cc?H- 编入某中帐项下to pass to the account of||to place to the account of
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H 0h gO/(/e>P x$Dv&4 寄出清算书to send in an account||to send in render an account
s{IoL_PJP H,I}R ]u,~/Gy 3Yf$WE8#l 支票薄cheque book
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oF>GWstTR 5{5ABV )s8r(.W 支票陈票人cheque drawer
[_0g^(` J{Ay( U=t'>;(g I,S'zHR 持票人cheque holder
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j {L=[1 x3P@AC$\ y8 N b8m 不记名支票cheque to bearer||bearer cheque
R#`itIYh |")x1'M M'HOw)U Y]lqtre*Y 记名支票||认人支票cheque to order
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CXF (LfVa`<1 ep?0@5D}] H94.E|Q\+ 到期支票antedated cheque
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>p!$g 未到期支票postdated cheque
moR]{2Cd{ ]/bE${W*] gctaarB& "uCQm ' 保付支票certified cheque
j[fQs,efK 2tv40(M:< sfV.X:ev 1FJ[_l 未获兑现支票,退票returned cheque
/kz&9FM m\f_u* eTc`FXw` E1C_d' 横线支票crossed cheque
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SoX V ]cr;PRyv @>]3xHE6#= 普通横线general crossing
kut|A dO[4}FZ$ h7$!wf!I [Mz;:/ 特别横线special crossing
s]c$]&IGG j 7URg>i0 /6zpVkV uE j6A 空白支票blank cheque
9ojhI=: ,*[LnR "o3"1s>d{ \zU5G#LQ 失效支票,过期支票stale cheque
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mqC(vn !j9i=YDb 普通支票open cheque
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z>CV[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
5$U>M )|R9mW=k9P g i'agB^ ok[=1gA#h 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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FOc io7U[ # `uVW<z{l 支票换现金||兑现to cash a cheque
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$ EAw#$Aq= *"FLkC4 清理票款to clear a cheque
IB{ZE/ V2{#<d-T! %D(prA_w |7zP8 保证兑现to certify a cheque
Treh{s %8CT -mQ Q5nyD/k4c o?K|[gNi 填写支票数额to fill up a cheque
M#]|$\v( i i@1!o v\(m"|4(i noNF;zT 支票上划线to cross a cheque
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RTrqjj gkML .u KV}U{s+U8 开发支票to make out a cheque
b+].Uc hYc{9$ .xkV#ol 2~WFLD 签发支票,开立支票to draw a cheque||to issue a cheque
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" _:X|R#d \1mM5r~ 透支支票to overdraw a cheque
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"_ 背书支票to endorse a cheque
x*&&?nV Iz ?e y&Un" uxC Kwl qi]~ 请付票款||清付票款to pay a cheque||to honour a cheque
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G:c8`*5Q M&djw`B jUJTcL 支票退票to dishonour a cheque
X!rQ@F3 6+$d FK@ f' j&[.2PW\ 拒付支票to refuse a cheque
{8#N7(%z $;2eH \gp,Txueb r($_>TS&" 拒付支票to stop payment of a cheque
B2G5hbaA [p W1=tI 4/2RfDp F7Dc!JNa 提示要求付款to present for payment
NB+$ym Ukx/jNyYv l0caP( g/l0}% 见票即付持票人payable to bearer
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[|vx!p #'4<> G] 2JA&{ch uZ/7t(fy 支付指定人payable to order
^%oG8z,L p&OJa$N$[ i_0,BVC c3zT(FgO>N 已过期||无效out of date||stale
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I'<Q S:p.W=TAB 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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@H# 文字与数字不一致words and figures differ
S2'`|uI +EST58 vZ[$H l&6U|q` 支票
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x2j/8]'o 时间已过account closed
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Z%jV 更改处应加盖印章alterations require initials
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8 时间已过effects not cleared
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