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。
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xUT 会计报表statement of account
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UVV>An t-<[._:+ 往来帐目account current
?w5nKpG#RI \ \mO+N47i <1'X)n&Kw$ C)3$";$5) 现在往来帐||存款额current accout
2h? r![ k`4\.m"& 1Sc~Vb|> c&I,ed
s 销货帐account sales
e,j ?_p !,(bXa\^ Vp-OGX[ O,xAu}6f+ 共同计算帐项joint account
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kA o}^vREO OHtZ"^YG :#&U95EC0 未决帐项outstanding account
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@&= Y,pS/ 贷方帐项credit account||creditor account
&LxzAL,3! kq.R(z+ 5_tK3Q8? r;6YCI=z 借方帐项debit account||debtor account
%Pvb>U(Xs PA-0FlV| W-ND<=:Up MPEBinE? 应付帐||应付未付帐account payable
\3:{LOr%* Y"\T*lKa Ef*.}gcU Vqp.jF1| 应收帐||应收未收帐account receivable
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ImIPSL xY}j8~k 新交易||新帐new account
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>"L !VZCM{ m&z%kVsg] [N$_@[ 未决帐||老帐old account
ORPl^n- ^fiRRFr[ I;m@cSJ|j fF]&{b~wk 现金帐cash account
gl\{QcI8< j8A R# Hr,gV2n OsSiBb,W79 流水帐running account
Y&Vbf>Hi+ 8}`8lOE7 _nFvM'`< U[ O!&:6 暂记帐||未定帐suspense account
/ykxVCvAt 6o23#JgN S@2Jj>3D? iC0,zk4 & 过期帐||延滞帐overdue account||pastdue account
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B/Xbw| $mg h.3z0 t:@A)ip exN#!&;
杂项帐户sundry account
<EN[s @:&dOqQ (>lqp%G~ R/FV'qy] 详细帐单||明细表detail account
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Y jP6G.aiO 0$h$7'a gY^TBR0?m 呆帐bad account
#"YWz)8 MZMv.OeYt, {j4:.fD <;Z~ vZ] 会计项目title of account
WjxBNk'f ;j\$[4W.i n8D;6#P^ t4W0~7 会计薄||帐薄account-book
5*'N Q010 ]1$AAmQH #Z5Wk A/6nVn 营业报告书||损益计算表account of budiness||business report
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> nE$ V<Co} 借贷细帐||交验帐account rendered
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}Z"|-Z h0QQP 0`zq*OQ 明细帐account stated
g[)hm`{? (D3m5fO 4KB?g7_* I}3K,w/7mi 与…银行开立一户头to open an account with
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0.c8: !Bbwl-e` l),13"?C( 与…银行建立交易to keep account with
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n D)$k{v#~ Z'M@DY/fdK DuZ]g# 继续记帐to keep account
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J6 vv_?ip:t 与…有交易to have an account with
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PIcH U^S:2 oK[,xqyA 0tyU%z{RV 作成会计帐||有往来帐项to make out an account with
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n{0# 清算||清理债务to make up an account
6%axbB ho<#i( :Dm@3S$4< \wd`6 清洁帐目||与…停止交易to close ones account with
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0C+L 1 SZa\ ][@ P3>2=qK"E( 结帐to close an account
-^N '18: m>:ig\ {(Z1JoSl g}h0J%s 清理未付款to ask an account||to demand an account
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R6 k{8N@&D 结清差额to balance the account with
N|d@B{a( L j\<qF~n Xb;`WE gC pYQs|5d 清算to settle an account||to liquidate an account||to square an account
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f 69L&H!<i: H[oi? {L !%=k/|# 审查帐目||监查帐目to audit an account
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PKM j& 检查帐目to examine an account
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f$' 转入A的帐户to charge the amount to As account
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yE 以计帐方式付款to pay on account
~a Rq\fx{ % *hBrjbj MDt4KD+bZ ujBADDwOg) 代理某人||为某人on ones account||on account of one
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Gr }qg&2M%\ 为自己计算||独立帐目on ones own account
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UZE; "tIx$?I FeJ5^Gh. 由某人收益并负风险on ones account and risk||for ones account and risk
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_j0zv MvA_tRO CJ >=odK[ 7tQiKrhp 由某人负担for ones account||for account of one
eX/$[SL[ *{bqHMd4L $6[]c)( ah.Kb(d: 按某人指示||列入某人帐户by order and for account of one
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\RYr LGkKR{ep( .j }, 列入5月份帐目for May account
O)?0G$0 =v}.sJ V? 1zffPC8jl %]` W sG 编入某中帐项下to pass to the account of||to place to the account of
uB?YJf .T@ 3h>Ji1vV Y;WrfO$J lPQH_+)Z" 寄出清算书to send in an account||to send in render an account
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~a}pYLxl 支票薄cheque book
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v r_",E=e +y2*[ H D>{UU? 支票陈票人cheque drawer
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J&?kezs OkM> @9L9c 持票人cheque holder
"#()4.9 Lv"83$^S9 aVlHY E 3y!CkJKv 不记名支票cheque to bearer||bearer cheque
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&1sfS, -p1arA 记名支票||认人支票cheque to order
A,osrv N=kACEo F^f]*MhT" ETIf x)B- 到期支票antedated cheque
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) 未到期支票postdated cheque
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& >/>a++19 S'WmPv 保付支票certified cheque
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Xo@E- :p{iBDA 未获兑现支票,退票returned cheque
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&+GpR 横线支票crossed cheque
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_ SJK ,Ubnz Djzb#M'm 普通横线general crossing
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特别横线special crossing
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0r2k\ @{a(f; -*WD.|k 空白支票blank cheque
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#sg7) 33; ytd 失效支票,过期支票stale cheque
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NQ wxoBq{r; d&fENnt?h Pvtf_Qo^ 普通支票open cheque
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%wr .8,lhcpY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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0]Li"Wb <"t >!I g><sZqj8tt 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
6PTD%Rf\ G~_dSa@g G hGpaHY>My /g_}5s-Z 支票换现金||兑现to cash a cheque
6L2.88 i 7~IAgjo,@ old}}>_ Q{>{ e3z} 清理票款to clear a cheque
4g6d6~098; lAoH@+dyA+ E)`+ 1j WUHijHo5(8 保证兑现to certify a cheque
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()7WY 填写支票数额to fill up a cheque
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JN/+% 8&3G|m1-2 支票上划线to cross a cheque
1X=} v67o>`<$ aK,G6y M*t{?o/t; 开发支票to make out a cheque
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L"AZ,|wIk 签发支票,开立支票to draw a cheque||to issue a cheque
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,2.| !"_\5$5i<X dC)@v]#h Ix}:!L 透支支票to overdraw a cheque
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]<MS 背书支票to endorse a cheque
:] :q=1;c Qq>M} v\&Wb_;A O{Wy;7i 请付票款||清付票款to pay a cheque||to honour a cheque
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+ Td?a=yu:J 支票退票to dishonour a cheque
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F/ 拒付支票to refuse a cheque
H htAD Y rtC.!].;% U }xRvNz GXf"a3 拒付支票to stop payment of a cheque
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u;cN 提示要求付款to present for payment
BlMc<k hj s[$,1 !Yd7&#s X)x$h{ OE 见票即付持票人payable to bearer
fn]f$n*` yKgA"NaM $3w a%" Fn1|Wt
* 支付指定人payable to order
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EE 9+_SG/@ zq _*)V 已过期||无效out of date||stale
]gx]7 G?v]p~6 )w=ehjV^m 9Eu.Y 请给出票人R/D||refer to drawer
Kj.4Z+^ AQ7w5}g+V OLg=kF[[ <XDYnWz 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
wak_^8x 3]$qY_|7 Q!9AxM2K H}Z\r2 文字与数字不一致words and figures differ
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AF f_I6g uDPz 支票
jv_z%`
DSf 时间已过account closed
j]~;|V5Z sba+J:#w @|BaZq,g AXFQd@# 更改处应加盖印章alterations require initials
[+j}:u ^}8qPBz Y)lYEhF C+tB$yahO <#HQU<
mhpaPin*JS 时间已过effects not cleared
,aq0Q<}~lc }RvinF:5 sbqAjm} 1<766 停止付款payment stopped
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=\}#F AYb-BaIc l=4lhFG,Mk \%[sv@P9s 支票毁损cheque mutilated
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/V ~FCkr&Ky3 汇款||寄钱to remit||to send money
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