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。
PebyH"M( 会计报表statement of account
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j6hg 往来帐目account current
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h |+Tq[5&R Bm+Ca:p% B|r' 现在往来帐||存款额current accout
WIw*//nw wAc;{60s] 2k^'}7G% se29IhS!e 销货帐account sales
1;~|[C mpd?F'V C ~04#z_$ $-paYQ4 共同计算帐项joint account
9`7>"[=P #@P0i^pFTB @jKB[S;JSn L fZF 未决帐项outstanding account
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MG^L 8Y/1+- BCh|^Pk v4,Dt 贷方帐项credit account||creditor account
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9P !gJw?(8" m{r#o? 借方帐项debit account||debtor account
'i4L.& ~,.;2K73 5 &0qr$ P7$/yBI U 应付帐||应付未付帐account payable
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mm!UJ LHSbc!Y'. [gj>ey8T jW>K#vj 应收帐||应收未收帐account receivable
a`>H69(bU 6 !wk5# >+):eBL }lGui>/D 新交易||新帐new account
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@ vo ~JO.h$1C 未决帐||老帐old account
~yJJ00% ~7m+N)5 wZWAx L2OR<3*|Av 现金帐cash account
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h= "<LWz&e^^ 流水帐running account
ri6KD L+}<gQJ( |qBcE `@#rAW D 暂记帐||未定帐suspense account
=nqHVRA 2+ywl}9 n}c~+0`un |#'n VN.; 过期帐||延滞帐overdue account||pastdue account
iUk#hLLC AWJA? KD?b|y@ hw(\3h() 杂项帐户sundry account
I5 qrHBJ > =}.gU WV Hz)i.AA 4 kpxGC,I^*. 详细帐单||明细表detail account
Q!_d6-*u c3r`T{Kf ZB`d&!W> <y?=;54a 呆帐bad account
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s3 bkS"]q)> o4wSt6gBcJ ;#:AM; 会计项目title of account
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j`tR: 3R0ioi 7 会计薄||帐薄account-book
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z@8C } 72 |O&`O 营业报告书||损益计算表account of budiness||business report
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."u A\#z<h[> K6sXw[VC[ e[s}tjx 借贷细帐||交验帐account rendered
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]+6l RB|i<`Z @bJIN]R 明细帐account stated
t"Ah]sD Z&U:KrFH r$8'1s37` cqSXX++CS, 与…银行开立一户头to open an account with
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E *} ? 与…银行建立交易to keep account with
6uT*Fg-G {/H<_ kwL|gO1L |`t 6lVO,Z 继续记帐to keep account
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br 与…有交易to have an account with
OF+4Mq sRA2O/yKCE &T~X`{V]` -Ep#q&\ 作成会计帐||有往来帐项to make out an account with
XbB(<\0+ `;J`O02 1^^8,.' 8B:y46 清算||清理债务to make up an account
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e6Y>Bk }Sbk qd5 清洁帐目||与…停止交易to close ones account with
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结帐to close an account
?-vWNv V5z2.} 'o- kM{8zpn >%om[]0E 清理未付款to ask an account||to demand an account
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(FO,8c 0hV#]`9`gN ?VmgM"'md mXOI"B9Sq 结清差额to balance the account with
d]`6N BEvY&3%l ;=jF9mV. T7.Iqw3p 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
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3Iv^ 检查帐目to examine an account
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88s ={sjoMW WSu6chz) 转入A的帐户to charge the amount to As account
g"1V] (.cA'f?h H.ksI;, :5,~CtF5 ` 以计帐方式付款to pay on account
A-T-4I JM|HnyI $t):r@L ?J2A1iuq3 代理某人||为某人on ones account||on account of one
4d5c]% t-iXY0%& KtL?,zi ;+E]F8G9r 为自己计算||独立帐目on ones own account
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x2"1,1%H7 <v|"eq} BX0lk 由某人收益并负风险on ones account and risk||for ones account and risk
"dX~J3$ @"MYq#2c$ dDpAS#'s\ e=OHO,74z" 由某人负担for ones account||for account of one
p|t" 4HQ id1cZig 9f( X7kt [g/D<g5O 按某人指示||列入某人帐户by order and for account of one
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sAYp^$ ~4{q 列入5月份帐目for May account
ju{Y6XJ) :S0! iH }- Z)`)9]* 编入某中帐项下to pass to the account of||to place to the account of
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1RYrUg"s" 8@m$(I+ 寄出清算书to send in an account||to send in render an account
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!)4W >>P5 4|& 7EE{*}?0E 支票薄cheque book
Q6qW?*Y sE% $]Jp RhE~-b[X q,, 支票陈票人cheque drawer
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zN M q*3OWr v745FIy< 持票人cheque holder
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ez 不记名支票cheque to bearer||bearer cheque
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p[ 记名支票||认人支票cheque to order
8F}drK9>F 2FIL@f|\7z faQmkO xs{pGQ6Q 到期支票antedated cheque
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? }M81 未到期支票postdated cheque
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0 MUrPr l[/`kK ~#pATPW@( 保付支票certified cheque
SGAzeymw DzAZv/h76 cpQ5F;FI Xqf,_I=V 未获兑现支票,退票returned cheque
.Kb3VNgwvm }UhYwJf89 dvB=Zk]m $'J3
/C7 横线支票crossed cheque
QKG3>lU MR#*/Iw~ a`!Jq' G !q[NRu 普通横线general crossing
Qm%PpQ^Lz3 !zA@{gvEc Hb)FeGsd). %fj5;}E. 特别横线special crossing
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Pyo|Sgk 空白支票blank cheque
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失效支票,过期支票stale cheque
IO%kXF.[ _ \D% #{cy( &cz L+am-k:T~ 普通支票open cheque
\Vyys[MMY8 x)PW4{3qR 39X~<\&' lzEynMO+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^hIdmTf6 ;*(-8R/ l=~!'1@L} Su#0F0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
EQ1**[$ MGg(d Tgdy;? aO' #!k*R 清理票款to clear a cheque
}p)K6!J0 :{7+[LcH7 s0SzO,Vi 9K+>;` 保证兑现to certify a cheque
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Q0U~s\< 填写支票数额to fill up a cheque
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>/\ |2(q9j 支票上划线to cross a cheque
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开发支票to make out a cheque
yM_/_V|G ,B <\a SDnl^a @^,q/%; 签发支票,开立支票to draw a cheque||to issue a cheque
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SU l]*RiK2AC 透支支票to overdraw a cheque
gQnr. 1Bh"'9-!JT ,Z`}!%? W`>|OiuF 背书支票to endorse a cheque
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V 请付票款||清付票款to pay a cheque||to honour a cheque
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6(` SuE~Wb5& :'%6 支票退票to dishonour a cheque
G%W9?4_K }lZEdF9GhG ",#.?vT` -]N2V'QB 拒付支票to refuse a cheque
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B ;_}pIO ]S2rqKB Ot=>~(u0 拒付支票to stop payment of a cheque
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bd At7!Pas#@g 提示要求付款to present for payment
{cK<iQJ 4]d^L> DE(XSzX ^~4]"J};M 见票即付持票人payable to bearer
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RhC1# 支付指定人payable to order
DUOoTlp =G-OIu+H!U (,Y[2_Zv ]ch=@IV 已过期||无效out of date||stale
%4~"$kE +){^HC\7h JE.$]){ [$y(>]~. 请给出票人R/D||refer to drawer
%YG?7PBB w2LnY1A ETDWG_H | H<Snp) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
j\}.GM'8 dSDZMB sd HE}0_x. _){|/Zd 文字与数字不一致words and figures differ
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}k-V( )*KMU? 支票
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!6/UwPs 时间已过account closed
S_lGrk\j hh;kBv07o 2Kxb(q" SioeIXU 更改处应加盖印章alterations require initials
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M 时间已过effects not cleared
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E\iK_'# -}7$;QK&a 停止付款payment stopped
[@i:qB>B ,TBOEu."4 C4m+Ta% n_kwtWX( 支票毁损cheque mutilated
CHnclT !W}sOK7# f 3UCELJ =,XCjiBeC 汇款||寄钱to remit||to send money
86#l$QaK{ 6,t6~Uo/ 8xy8/UBIk0 y|LHnNQ 寄票供取款||支票支付to send a cheque for payment
rPk|2l,E,3 V.B@@ ; ! ._q8q\ @eYpARF 寄款人a remitter
a`wjZ"}'[ X,Ql6uO "uH>S+%|b ')xOL=w 收款人a remittee
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V60L\?a 国外汇票foreign Bill
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