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。
"L1Zi.) 会计报表statement of account
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5IN(|B0 -8Xf0_ 7rA;3?p) 往来帐目account current
2Hdu:"j b2]Kx&! ^GX)Z~ |' . 现在往来帐||存款额current accout
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,uX,X5 销货帐account sales
qVPeB,kIz RL<c>PY bxWa oWE0 -F92 -jBM4 共同计算帐项joint account
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@ iCyfOh *qMY22X Gy)@Is9 未决帐项outstanding account
smLQS+UE [:V$y1 +*^H#|! MPk5^ua: 贷方帐项credit account||creditor account
"mNq&$ T>GM%^h,7- N<-Gk6`C/ }&e5$lB 借方帐项debit account||debtor account
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BB'OCN 应付帐||应付未付帐account payable
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bCKtf& 应收帐||应收未收帐account receivable
T^v}mWCZ km40qO@3 @o6L6Y0Naa #,.Hr#3nI 新交易||新帐new account
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Mim- {GO#.P" 未决帐||老帐old account
aATA9V rD>f|kA?L <9%R\_@$H &M'*6A 现金帐cash account
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X|8c>_} <o= 8FO 流水帐running account
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&f;K}WO 暂记帐||未定帐suspense account
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+ v_ eN~=*Mn(za ,{q;;b9 过期帐||延滞帐overdue account||pastdue account
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?1g# 0AV c Wr5V`sM N&V`K0FU 杂项帐户sundry account
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N)j yH}s<@y;7 详细帐单||明细表detail account
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JSg$wi8 呆帐bad account
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v<:R# 9<)NvU^-r 会计项目title of account
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- 'XBFv9& 会计薄||帐薄account-book
{GcO3G#FZ ;]jNk'oa C{XmVc. D#/Bx[ 营业报告书||损益计算表account of budiness||business report
a+PzI x2 zZC9\V}R 0,8okAH E=w1=,/y 借贷细帐||交验帐account rendered
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5RBO4w%w Y7[jqb1D HgkC~' 明细帐account stated
_H=Uwi_g 8Dm%@*B^b Iy3GE[ b,%C{mC 与…银行开立一户头to open an account with
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`I5wV/%ib -8rjgB~."/ t3Y:}%M 与…银行建立交易to keep account with
{s{j~M QZ%`/\(!8_ 78H'ax9m QS]1daMIK< 继续记帐to keep account
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G9!sf {Fe[:\ 与…有交易to have an account with
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.<$ih 作成会计帐||有往来帐项to make out an account with
3K/MvNI> JOim3(5?s 0|\$Vp ">jj 清算||清理债务to make up an account
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A4<Uu~ 清洁帐目||与…停止交易to close ones account with
^J8lBLqe qXtC^n@x %(G* , cXOK)g# 结帐to close an account
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xt} 清理未付款to ask an account||to demand an account
KC#q@InK \1 &,|\E# U,- 39mr ?r 2` Q 结清差额to balance the account with
'B0{_RaTb -JjM y X !*. -`$x t#pS{.I 清算to settle an account||to liquidate an account||to square an account
|:<f-j7t~ i`$*Ty"x K_ ~"} k<{{* 审查帐目||监查帐目to audit an account
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|CZ@te)> 检查帐目to examine an account
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! 转入A的帐户to charge the amount to As account
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ApV~(k)W 364`IC( a 以计帐方式付款to pay on account
| Aw%zw1@ DOJ N2{IP M`i\VG `Kr,>sEAM 代理某人||为某人on ones account||on account of one
~`\?"s: MgrLSKLT d]6#m'U 4 k _vdz 为自己计算||独立帐目on ones own account
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B 由某人收益并负风险on ones account and risk||for ones account and risk
T<p !5`B 1 ft KTnK. OAkZKG| ~%=MpQ3 由某人负担for ones account||for account of one
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M\ K%rk ^xh ; 按某人指示||列入某人帐户by order and for account of one
71gT.E i/ )am9 SY^t} A7:/ d>fkA0G/9! 列入5月份帐目for May account
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v%B/O 编入某中帐项下to pass to the account of||to place to the account of
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.JoHH 寄出清算书to send in an account||to send in render an account
DB:+E|vSD S` ;?z FUjl8b-| aV?@s4 支票薄cheque book
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@ } M)N?qRD 支票陈票人cheque drawer
EzV96+ db6b-Y{ (Cd\G=PK PCM-i{6/ 持票人cheque holder
O8u j`G 9 PuT@}tw I@%t.%O Jp L>%o[tS 不记名支票cheque to bearer||bearer cheque
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p^ &twf,8 Q[I=T& 记名支票||认人支票cheque to order
`gb5"`EZ }J1tdko# 5nO% Ke= M:3h e 到期支票antedated cheque
(B_\TdQ ?yR&/a SNE#0L'} )'%$V%9 未到期支票postdated cheque
5HO9+i \lC T {Uc:Z MP 2~;
T}~ 保付支票certified cheque
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(#{i* C@W"yYt [YT>*BH ? <-S%kA8 未获兑现支票,退票returned cheque
tAte)/0C *nsAgGKKM^ )5U[o0td UE ,t8j 横线支票crossed cheque
+H#U~p$ j;3[KLmuK% iN0nw]_* .0O2Qqdg 普通横线general crossing
{0^&SI"5`E 3?Pn6J{O EEZw_ 1 e0@Y#7N62 特别横线special crossing
lBFMwJU) R&';Oro Za8#$`zq J8)#PY[i4 空白支票blank cheque
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{A\}Q| 失效支票,过期支票stale cheque
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n>`as 普通支票open cheque
9*=W- v 1,~SS ~JDnKo y>|{YWbp? 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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,<\d7 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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0m&(9 支票换现金||兑现to cash a cheque
"0k8IVwp 9Xo[(h)5d gzD@cx?V xOHgp=#D 清理票款to clear a cheque
0{PzUIM,W fH?ha [ $T(WGF *(>}Y 保证兑现to certify a cheque
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[ BEgV^\u 填写支票数额to fill up a cheque
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tKI3ou JHJ~X v Uyr3dN%*r 支票上划线to cross a cheque
\VFHHi:I LJTQaItdqJ j]m|7] 2kUxD8BcN 开发支票to make out a cheque
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5rV(( 签发支票,开立支票to draw a cheque||to issue a cheque
ulJX1I=|p @hImk`&[N K[7EOXLy ^p/Ob'! 透支支票to overdraw a cheque
5+jf/}tA z]bwnJfd "A)(" `H3.,] 背书支票to endorse a cheque
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. 请付票款||清付票款to pay a cheque||to honour a cheque
&h,5:u o(Cey7 =60~UM gxGrspqg 支票退票to dishonour a cheque
Q!FLR>8 ez9k4IO a3>zoN A;u" <KG? 拒付支票to refuse a cheque
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*\_9/# X}6#II 拒付支票to stop payment of a cheque
[!VOw@uz HOp-P8z M}hrO-C w_iam qe, 提示要求付款to present for payment
[;b=A KZBrE$@%5 ;*[9Q'lI* \ M/6m^zS 见票即付持票人payable to bearer
Ih[+K#t+E ?QDWuPhN U^Tp6vN d S|GWcSg 支付指定人payable to order
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K 已过期||无效out of date||stale
O;]?gj 1@ v1.q$ f^( www`=)A; bxXiQa 请给出票人R/D||refer to drawer
7CB#YP?E k,Zm GllQ] yO>V/5` b r,+45: 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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c[Z3N 文字与数字不一致words and figures differ
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qJI'+_ NgB 7?]vu 7XyOB+aQO 支票
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DjW$?> 时间已过account closed
1{2eY%+C UlQQP^Na ZZ)G5ji <V_7|)'/A 更改处应加盖印章alterations require initials
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)8{6+{5lu 时间已过effects not cleared
%>XN%t'6aT <kD#SV%" b5e@oIK Dr"/3xm 停止付款payment stopped
wh~sZ CM~MoV[k7e qvLDfN 9|!j4DS< 支票毁损cheque mutilated
f(u&XuZ ?G/ hJ?3 d]M[C[TOX u;n(+8sz 汇款||寄钱to remit||to send money
mTEVFm ;1LG&h,K ( D}"&2 9!t4> 寄票供取款||支票支付to send a cheque for payment
0MpS4tW0= 6f}e+ 80 J#7(]!;F /Antb6E 寄款人a remitter
[(cL/_ iUNnPJh v"k4ATWP YMAQ+A! 收款人a remittee
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