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。
8' K0L(3[ 会计报表statement of account
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'9?;"=6( O7t(,uox3y ~u87H? 往来帐目account current
(k`{*!:1a 1tMQqI`N ]3Dl)[R
nkDy!"K 现在往来帐||存款额current accout
l4y{m#/ [xb]Wf Y+~g\z-]c T]T;$ 销货帐account sales
v4Ga0]VN$8 <#+44>h {HOy_Fiih j'0r' 共同计算帐项joint account
"YU{Fkl#j Avlz=k1* v"^~&q0x *e#<n_%R 未决帐项outstanding account
QK`i%TXJ BV`- =wRC x]|+\1
IJIzXU 贷方帐项credit account||creditor account
nqVZqX@oE CjIu[S1% ,)!u)wz {yA$V0`N{ 借方帐项debit account||debtor account
TXXy\$ clw%B A@*:<Hs% US [dkbKo 应付帐||应付未付帐account payable
4*.K'(S5fx SLfFqc+n0 eP.Vd7ky (b,[C\RBF 应收帐||应收未收帐account receivable
in`aGFQO RP5+d mo{MR:>
) BvrB:%_: 新交易||新帐new account
YC_5YY(k aVL=K Sn4[3JV $l wCf~O'XLw 未决帐||老帐old account
KOz(TZ?u ENF"c$R 3@Z#.FV~C[ ph>7?3;t 现金帐cash account
;Vik5)D2D 7pA/ S [h];eM me6OPc;:! 流水帐running account
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QAT NLPkh,T: $
;M:TpX :0)3K7Q 暂记帐||未定帐suspense account
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~=<}\a~ ##Q/I| ^EG\iO2X 过期帐||延滞帐overdue account||pastdue account
c gzwx ;w|b0V6 $N:Vo(* !zj0/Q G\ 杂项帐户sundry account
\)K^=jM kF;DBN ;,i]w"* u]u[(K5F 详细帐单||明细表detail account
&[NG]V!Oc P&m\1W( R8rfM?"W kr$b^"Ku 呆帐bad account
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q w.,Q1\*rPp LK6; ?m 会计项目title of account
.<tquswg OO?]qZa1 .s+aZwTMT 322jR4QGr 会计薄||帐薄account-book
U9D!GKVp \AL
f$88>@ FO q1>>a0 H$G0`LP0/a 营业报告书||损益计算表account of budiness||business report
DvvT?K (b'B%rFO [,2|Flf
e $zB[B;-!$ 借贷细帐||交验帐account rendered
&Ysosy* N2.AKH vad12WrG< z1^gDjkZ 明细帐account stated
dl hdsj: ,`ZYvF^% ;<G=M2 ~QvqG{bFB 与…银行开立一户头to open an account with
L\y;LSTU Ag F,aZU atXS-bg* oB74y 与…银行建立交易to keep account with
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!+._3i OKFtl z<B8mB 继续记帐to keep account
\P1S|ufv GnP|x}YM >A@Y$. D#&q&6P{ 与…有交易to have an account with
}Tf9S<xpq3 !Hys3AP ?nP*\8 R(n^)^
? 作成会计帐||有往来帐项to make out an account with
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/Y@}n $.9{if#o& )T;?^kho 清算||清理债务to make up an account
detwa}h[0 Qg6W5Hc .BFYY13H hEh}PX: 清洁帐目||与…停止交易to close ones account with
4lBU#V7 LBF 1;zjK rXA*NeA3v gUeuUj 结帐to close an account
^h{)Gf,+\ X^WrccNX 0_CN/5F 6M13f@v 清理未付款to ask an account||to demand an account
u%.$BD Hg <!pY$ J/}:x;Y h,Q3oy\s1 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
F^hBtfz vap,y $C ;\p KDPr ~i `>adJ: 审查帐目||监查帐目to audit an account
-&<Whhs.@ :UQTEdc{ Uh][@35 p Nj?/J47?, 检查帐目to examine an account
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s [H=) 9'r:~O A]XZnQ 转入A的帐户to charge the amount to As account
L:9F:/G J_FNAdQt %Qj;, #z 4Z/f@ZD 以计帐方式付款to pay on account
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"c /Ml.}7& yrR1[aT 代理某人||为某人on ones account||on account of one
Q:5KZm[ [ i\dc>C ; 7e<c$t#H 8cA~R- 为自己计算||独立帐目on ones own account
3"O>&Q0c ]8T!qS(UJd G#?Sfn O0 )HvnoUO0 由某人收益并负风险on ones account and risk||for ones account and risk
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=-WYu f aLtdQi hiUD]5Kp 由某人负担for ones account||for account of one
D&S26jrZ &o<F7U'R c_V;DcZ N2w"R{) j\ 按某人指示||列入某人帐户by order and for account of one
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ba4[ 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
l\s U mVR P~:+ El@(mOu| ="g*\s?r 寄出清算书to send in an account||to send in render an account
R%'^ gFk8 E>}4$q[r aAB`G3 vPD]hs 支票薄cheque book
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S'n o";Z$tAJkC lhkwWbB 支票陈票人cheque drawer
Iyyh!MVF Y_QH&GZ cra+T+|>Kc o9H^?Rut 持票人cheque holder
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4 M`l.t -ut M6}3wM*4 'CN|'W)g7 不记名支票cheque to bearer||bearer cheque
}5(Ho$S( #cCL.p"] ]X^rU`": s%W<dDINl 记名支票||认人支票cheque to order
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*Z= V7Mh-] 到期支票antedated cheque
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`YIf_a{ 未到期支票postdated cheque
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>pL `4~H/'%QB tz&y*e& 0eS)&GdR 保付支票certified cheque
.3MIcj=p 9t#S= DP U~ck!\0&T &Y^WP?HS 未获兑现支票,退票returned cheque
"1HRLci %,k][V zBe8,, e QJ7L7S 横线支票crossed cheque
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<i@ *7wAkljP 普通横线general crossing
>G~R,{6U T.qNCJmB &[;HYgp <E0UK^-} 特别横线special crossing
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gfl ZE/o?4k*c1 空白支票blank cheque
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!;7G Qx'`PNU9\ 失效支票,过期支票stale cheque
/0eYMG+K= J:kmqk! b@2J]Ay E* 0s>/mh; 普通支票open cheque
R%c SJ8O# Bdu&V*0g l}lIi8 <bD>m[8, 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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v~2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
w/IZDMBf| Q(\4]i< S -c}, :G" `3Uj{w/Q:L 支票换现金||兑现to cash a cheque
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d 3yNU$.g @_LN3zP _IdRF5<4 清理票款to clear a cheque
~wVd$%7` ~jb"5CX 1Zi,b E~a3r]V/ 保证兑现to certify a cheque
YX_gb/A l#}.^71+ ?PyG/W %DQhM ,c@ 填写支票数额to fill up a cheque
D91e\|] P06RJE ru7RcYRq >|Cw\^ 支票上划线to cross a cheque
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B58 >B>CB3U {N#KkYH{" 开发支票to make out a cheque
A mwa) ''kS*3 Wy%s1iu E(i[o? 签发支票,开立支票to draw a cheque||to issue a cheque
0{j&6I2 ai0Ut ":nQgV\9 Tdc3_<1 透支支票to overdraw a cheque
Tc+gdo>G zR32PG>9 Kn?lHH*w7 LE%7DW( 背书支票to endorse a cheque
Q(o!iI:Gts h?$T!D> G
5FaYL.7 UQ.7>Ug+8s 请付票款||清付票款to pay a cheque||to honour a cheque
&V)6!,rb "rAY.E] %xQ.7~ C-?!S 支票退票to dishonour a cheque
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]#e x[Wwq=~ bTSL<"(]N C8L'si 拒付支票to refuse a cheque
[JaS??ig U-^[lWn[@4 8#D:H/`' dCFlM&(i 拒付支票to stop payment of a cheque
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72 =-o'gL )H}#A#ovj7 提示要求付款to present for payment
]0r|_)s nL?oTze*p kHv[H]+v h},oF!, 见票即付持票人payable to bearer
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$@i"un; 7FF-*2@ 99EXo+g 支付指定人payable to order
jp+_@S> 28OWNS
M= 'r\ V.4 178Mb\8 已过期||无效out of date||stale
_xLHrT!y 7_# 1Ec|; > MG>=A e2-Dq]p 请给出票人R/D||refer to drawer
5%}wV,Y /xJqJ_70X #*>E*#?t NS C/@._ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
dC1V-x10ju c={Ft*N ; <Km3 A!63p$VT; 文字与数字不一致words and figures differ
b|5w]<?' :3$}^uzIq 9,]5v+ C;~*pMAYe 支票
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时间已过account closed
6/ `.(fL1 Ay{t254/ lHB) b}7E O3o: qly! 更改处应加盖印章alterations require initials
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y]e> E 时间已过effects not cleared
H@uE> [/RM=4Nh5 4Tct 1t9 .fEmT 停止付款payment stopped
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s0hBbL0DH 支票毁损cheque mutilated
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uENdI2EY8y 2yo
cu!4l 汇款||寄钱to remit||to send money
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P6U%=xaC `3q;~ 9 zX7q:Pt 寄票供取款||支票支付to send a cheque for payment
nkeI60 ~2_lp^Y ;,OfJ'q^ SJgY 寄款人a remitter
_U)%kY8 hF&}lPVtv eUO9a~< 3,aN8F1;C 收款人a remittee
G.U5)4_^ H]#Rg`~n 99 wc ,,=apyr#& 国外汇票foreign Bill
g2p"LWex- 2)/NFZ +1;'B4 _ :^7a3I 国内汇票inland Bill
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