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。
Q%)da)0:c 会计报表statement of account
AdB B#zd 8oiO:lyLSt >]K:lJ]l VM=A#} 往来帐目account current
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现在往来帐||存款额current accout
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6 :EJ8^'0Q 1bjhEOW 销货帐account sales
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>xrO W`p] NwPGH=V ]."~) 共同计算帐项joint account
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yl,S5A XTboFrf 未决帐项outstanding account
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DL7 7Nx5n< V&nTf 100 YZ>L\ 贷方帐项credit account||creditor account
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Ij vEQw`OC %]NaHf 借方帐项debit account||debtor account
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;KU^dH 应付帐||应付未付帐account payable
7|$cM7_r ' cM2]< K+2k}Hx6J qyi5j0)W 应收帐||应收未收帐account receivable
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]?KTw8j} i,#j@R@.C7 新交易||新帐new account
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S:W{tL! 未决帐||老帐old account
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RNa59b %LI[+#QE 现金帐cash account
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流水帐running account
k55s-%Ayr rq#8}T> ^(}D PSCzeR 暂记帐||未定帐suspense account
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\h} 过期帐||延滞帐overdue account||pastdue account
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GgzO 杂项帐户sundry account
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5qh ,<Ag&*YE4 _LVwjZX[ 详细帐单||明细表detail account
V]E#N 'YQVf]4P +/"Ws'5E ?=u/&3Cw 呆帐bad account
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XK*55W&og hk5[ N= ,)&ansN 会计项目title of account
8>R 75dw F!k3/z :Xe,=M(l~ 9F~e^v]zp 会计薄||帐薄account-book
\@\r`=WgB w^Mj[v# 4*`AYx( )GT*HJR(vc 营业报告书||损益计算表account of budiness||business report
;+-@AYl EO.Se9ux %-nYK3 n'?AZ4&z 借贷细帐||交验帐account rendered
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lI 明细帐account stated
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%>];F~z `7D]J*?` ^uWPbW&/q 与…银行开立一户头to open an account with
[TW?sW^0 61aU~w11a "V=IG{. 5SB!)F] 与…银行建立交易to keep account with
$a@T:zfe (^{tu89ab #oYPe:8|m QLPb5{>KDS 继续记帐to keep account
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`{34e X_3*DqY 与…有交易to have an account with
7:M`k #oDP `i2:@?Kl9 CD!Aa }O+a 作成会计帐||有往来帐项to make out an account with
)X2/_3 O|} p=ny Yy 8?X9r. iJ&jg`"=F 清算||清理债务to make up an account
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A# E BNw};.lO 清洁帐目||与…停止交易to close ones account with
ufF>I +QW|8b /g]NC? o*t4zF&n 结帐to close an account
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hgKwx 清理未付款to ask an account||to demand an account
/'l"Us},^! f=EWr8mno Bjp4:;Bb ~Fe$/*v 结清差额to balance the account with
gTQc=,3l3 D#k ~lEPub rJM/.;Ag 2CF5qn}T 清算to settle an account||to liquidate an account||to square an account
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Vq0H 审查帐目||监查帐目to audit an account
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9 <+!t\ *}'3|e4w} t ch;_7? 检查帐目to examine an account
S8,e`F u- }@^Y$M tuslkOE# v&)G~cz 转入A的帐户to charge the amount to As account
Gspb\HJ^ 0aqq*e'c [OYSNAs*y d6f T 以计帐方式付款to pay on account
<dKHZ4 RgD %pNhI DP.Y<V)B |vPU]R>6 代理某人||为某人on ones account||on account of one
O9P4r*prA s>I~%+V.?: UZ;FrQ(l{ %%T?LRv 为自己计算||独立帐目on ones own account
.3CQFbHF &U_T1-UR2 H-qbgd6&>R 9yK\<6}}QH 由某人收益并负风险on ones account and risk||for ones account and risk
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+mW JYR^k= ;--p/h*. 由某人负担for ones account||for account of one
@;X#/dZe F*JbTEOn ~^J9v+ e8 c.&j3m 按某人指示||列入某人帐户by order and for account of one
Fu>;hx]s zXW;W$7V4 pD]2.O pN{XGkX. 列入5月份帐目for May account
TPA*z9n+B 5^Ny6t ;o?o92d }\QXPU{UVd 编入某中帐项下to pass to the account of||to place to the account of
6Z5$cR_vC7 Jow{7@FG iSNbbu# r-_-/O"l 寄出清算书to send in an account||to send in render an account
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p4.CX EY@KWs3"H H<"EE15 支票薄cheque book
XCT3:db >@EwfM4[e {S`Rr/E|% rX22%~1 支票陈票人cheque drawer
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SaI 持票人cheque holder
*i"Mu00b #n+sbx5~7 a1x].{ s$~H{za 不记名支票cheque to bearer||bearer cheque
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f\;f&GI 记名支票||认人支票cheque to order
Li+|%a e 8^%}\F 1[-RIN;U8 Pk5 %lu 到期支票antedated cheque
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6HB@'xY 4M;S&LA Uv(}x7e) 未到期支票postdated cheque
+&*>FeJY ppu<k N mhF@S@ #fFD|q 保付支票certified cheque
X^C $|: d>/4z#R}- ^y~oXS( <)+;Bg 未获兑现支票,退票returned cheque
d;a"rq@a) 9lX[rBZ iHWt;] ]@qD4: 横线支票crossed cheque
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w/Y FWo`oJeN Pd(n|t3[8 普通横线general crossing
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iuP R~bLEo 特别横线special crossing
7VJf~\%1j d_98%U+u `~@}f"c`u 7.C]ZcU 空白支票blank cheque
UL" <V !p)cP"fa JM*rPzp E}]SGU" 失效支票,过期支票stale cheque
RHq r-% bre6SP@ EKT"pL-EY :wJ!rn,4 普通支票open cheque
&J=x[{R s_,&"-> vaZ?>94 c:}K(yAdd 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
-A Nq!$E /zV0kW>N wSs78c= fVBRP[, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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O1C 7M9s}b%? 5xG/>fn FD}>}fLv 支票换现金||兑现to cash a cheque
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Ljv('bj SiJX5ydz .{]=v 清理票款to clear a cheque
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%PIE1_ o6;VrpaNi &nZ.$UK< 保证兑现to certify a cheque
)^'wcBod, >JhIRf Z8Clm:S YJwz*@l 填写支票数额to fill up a cheque
on1mu't_; RrqZ5Gonj 2!Ex55 uO-R:MC 支票上划线to cross a cheque
L:EJ+bNG 8 _[f#s`) S[M\com' K#{E87G( 开发支票to make out a cheque
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NA*mM cjO,#W0&f 签发支票,开立支票to draw a cheque||to issue a cheque
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QkDW _E[{7"3} Dy^4^ J5+ 透支支票to overdraw a cheque
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ss3fq} w02HSQ 背书支票to endorse a cheque
+e"}"]n 0?t!tugG z:R2Wksg osX23T~- 请付票款||清付票款to pay a cheque||to honour a cheque
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!x (^Do#3 支票退票to dishonour a cheque
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0I?3@Nz6 拒付支票to refuse a cheque
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:8 拒付支票to stop payment of a cheque
'\*Rw]bR| = xX^ r IK|} 5 kdYl>M 提示要求付款to present for payment
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C aJD* 见票即付持票人payable to bearer
hy )RV=X }C&c=3V ,m b3H S8)awTA9 支付指定人payable to order
(&nl}_`7?, }\*Sf[EMD >aWJ+ `A^} X 已过期||无效out of date||stale
YYvs~?bAy 3CHte*NL= F_Pd\Aq8 6kuSkd$. 请给出票人R/D||refer to drawer
GQZUC\cB Mk9kGP% }I`|*6Up YaT07X.(b 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
4#YklVm E37@BfpO3 j&mL]'Zy 1<p"z,c 文字与数字不一致words and figures differ
M#>GU<4" g:clSN, WE7l[<b D_)vGvv3;. 支票
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t;1NzI$^ 时间已过account closed
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2yZ6:U~ ({9!P30: 更改处应加盖印章alterations require initials
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