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。
C:}"?tri 会计报表statement of account
`$VnB }Do$oyAV$G h`:gMhn 74~%4 往来帐目account current
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`[4{]jX+< s9?H#^Y5u sCAWrbOe> 现在往来帐||存款额current accout
^<e(3S: L8KMMYh[ *2I@_b6& Qb1hk*$= 销货帐account sales
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hzy#%FaB 共同计算帐项joint account
NFb<fD[C ;U<rFs40 }xy[&-dh pU@&- 未决帐项outstanding account
A!`Q[%$ sMWNzt k!wEPi] <a%RKjQvT 贷方帐项credit account||creditor account
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+cQ 借方帐项debit account||debtor account
nTPq|=C 8Nf%<nUv hdH}4W H_ 7E K 应付帐||应付未付帐account payable
Fpy-?U )Es|EPCx! e[L%M:e9U 10e~Yc 应收帐||应收未收帐account receivable
V5HK6- T 7 +kU 8} -|&&lxrwh Zm/I & 新交易||新帐new account
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qr3( 'C<4{agS 未决帐||老帐old account
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][l7 /}$D&KwYg 流水帐running account
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sZR % (x9~" 暂记帐||未定帐suspense account
F>s5<pKAX Q}:#Hz?U JY6^pC}* K)F6TvWv 过期帐||延滞帐overdue account||pastdue account
zP|^) h5 =2.q=a|' f#b;s<G 2N[/Cc2Tg/ 杂项帐户sundry account
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详细帐单||明细表detail account
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. #8qhl cMp#_\B 呆帐bad account
MC;2.e` J>p6')Y6~ /V$U%0 9B?-&t 会计项目title of account
![j?/376 z6;6 o!ej h3t);}Y}D9 bn6WvC3? 会计薄||帐薄account-book
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~X!Z+Vg 6g&Ev' %+HZ4M+hV 营业报告书||损益计算表account of budiness||business report
I> BGp4 AQ Lv m"!! q1?}G5a? ME.a * v 借贷细帐||交验帐account rendered
LeaJ).Maw YML]pNB z^^)n M2lvD& 明细帐account stated
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Bvsxn5z+: 7oV$TAAf 与…银行开立一户头to open an account with
iR]K!j2 ;{89 *e*) &$g{i:)Z ^Fpc8D, 与…银行建立交易to keep account with
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(n Ra/Pk G-7 h yK&)y?~ (5a:O (\r 继续记帐to keep account
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2mEvoWnJ Mqv[7.| 与…有交易to have an account with
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\ EJ: g+A>Bl3# WT63ve 作成会计帐||有往来帐项to make out an account with
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vef +h08uo5c 清算||清理债务to make up an account
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m~W -}(2}~{e( Z5|BwM 清洁帐目||与…停止交易to close ones account with
|p.|zH ir|c<~_= e2^TQv2(=e T.}Y&,n$$5 结帐to close an account
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*w%}HU 清理未付款to ask an account||to demand an account
D$N;Qb #/B g5: 8W Etm} Z+=M_{`{ 结清差额to balance the account with
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Q_>W!)p Gz y*%uGG5 BU#3fPl 清算to settle an account||to liquidate an account||to square an account
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UncV 审查帐目||监查帐目to audit an account
?4^ 0xGyE aW-6$=W 2Qt!JXC Zm0' p! 检查帐目to examine an account
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Y4 (9R;-3vY:S 转入A的帐户to charge the amount to As account
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2K>1A1 以计帐方式付款to pay on account
#_{Q&QUk +Qf}&D_ tzthc*-< rr,w/[ 代理某人||为某人on ones account||on account of one
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2vWn(6` 为自己计算||独立帐目on ones own account
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FO~ )+R n[MMp yzv"sd[8N `BVmuUMm 由某人收益并负风险on ones account and risk||for ones account and risk
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wT`c ]IE Z?+F, H8B$#. "Kdn`zN{ 由某人负担for ones account||for account of one
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X$s] 按某人指示||列入某人帐户by order and for account of one
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=%8*_ 4hODpIF 列入5月份帐目for May account
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K?OsvX P#7=h:.522 - Z`RKR8C _&/ {A|n 编入某中帐项下to pass to the account of||to place to the account of
a{.q/Tbt 9v[V"m`M QW$p{ zo Zskj?+1 寄出清算书to send in an account||to send in render an account
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ZSD) |?ssHW bi^?SH\ 支票薄cheque book
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)y/aA 支票陈票人cheque drawer
RQb}t, F,{mF2U*$ o$buoGSPc {*AA]z?zo 持票人cheque holder
XS">`9o! f+Sb>$ }&t>j[ c%J6!\ 不记名支票cheque to bearer||bearer cheque
`r -jWK\ d.^g#&h [104;g < AoeRoqg 记名支票||认人支票cheque to order
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ze` kB> ~Tb0 =i&,I{3 7P7OTN 到期支票antedated cheque
!6T"J!F# iBd6&?E?< ylKK!vRHT <"J]u@| 未到期支票postdated cheque
G$+v |z %)x9u$4W2 N);w~)MYh Wc[,kc 保付支票certified cheque
:Ko6.| q.VYPkEib >w@+cUto YR9fw 未获兑现支票,退票returned cheque
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Ya 横线支票crossed cheque
:^.wjUI 15\m.Ix #_@cI(P XiE`_%NW 普通横线general crossing
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_`|1B$@x 特别横线special crossing
_U<fS sQvRupYRO !Qe;oMqy} tcuwGs>_ 空白支票blank cheque
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'=: 5^u$zfR 失效支票,过期支票stale cheque
G^~[|a4` :$MOdL[ir q8v[u_(yD _h~ksNm5u 普通支票open cheque
qd*}d)! V&M*,#(? Ey&H?OFiP pk/#RUfT+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
9=%zd z2_S G<;~nAo?f0 ;sZG=y@ 1i y$ n 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
;]>kp^C# GM%+yS}(P bbK};u 5Q?Jm~H9 支票换现金||兑现to cash a cheque
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5)r( 清理票款to clear a cheque
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保证兑现to certify a cheque
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~VGnE: 填写支票数额to fill up a cheque
k~Ex_2;# L"bOc'GfQ Ms{";qiG 3S0.sU~_U 支票上划线to cross a cheque
PsY![CPrW ^\\3bW9}H .DCHc,DxA Bt+^H6cb 开发支票to make out a cheque
hi7_jl6 kRp]2^}\s\ F "@% 7xy Xz+%Ym 签发支票,开立支票to draw a cheque||to issue a cheque
)r2Y@+.FN {Su?*M2y iNO>'7s7 b\k]Jx 透支支票to overdraw a cheque
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C`3%^ QQ*sjK.( +\/Q {f/qI` 背书支票to endorse a cheque
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i= =kjKK 6K/RO) 请付票款||清付票款to pay a cheque||to honour a cheque
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z +HK4sA2; +#}GmUwPG$ 支票退票to dishonour a cheque
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0Y.z 拒付支票to refuse a cheque
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O[ o<`vh*U@,4 (I[_}l j{@O%fv= 拒付支票to stop payment of a cheque
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J B=_w9iVN IpP%WW u 提示要求付款to present for payment
ke4E1T-1n o2/:e 6x+ujUBkK i'>6Qo 见票即付持票人payable to bearer
!b8V&< <I+k B^ Er twT/uBQ4a ?w3RqF@} 支付指定人payable to order
E$d#4x B}e/MlX3M VUb>{&F[ }LHYcNw^z 已过期||无效out of date||stale
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6I:Qr l45/$G7 (lk9](;L 请给出票人R/D||refer to drawer
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Yl EX8JlA\-W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
]e>qvSuYh b!<_ JOL2. ~#_~DqbMZ5 ,7{|90'V< 文字与数字不一致words and figures differ
wk(25(1q z7K{ ,y Hon2;-:]{] 7]=&Q4e4 支票
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Q!X?P 时间已过account closed
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