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。
iKE&yO3 会计报表statement of account
v1~l=^4& yO7y`;Q(sF 7FcZxu\ f}(4v1T 往来帐目account current
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dY&v(~&;] X}(X\rp 现在往来帐||存款额current accout
U<0Wa>3zj *sU,waX STjb2t,a ^6kl4:{idE 销货帐account sales
]sb?lAxh{ H"? 5]!p lqOpADLS3 }Y.YJXum 共同计算帐项joint account
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Y)K PWl;pBo VVch% 未决帐项outstanding account
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)8N;C 贷方帐项credit account||creditor account
%/w-.?bX &%j`WF4p J[6/dM w}l^B>Zz 借方帐项debit account||debtor account
9D\E0YG X/ 9)vU/fJ| Tdh.U{Nz ;W5.g8 应付帐||应付未付帐account payable
@4*eH\3 0qFO+nC 9?ll(5E h\@X!Z, 应收帐||应收未收帐account receivable
2Xv}JPS2As q[qX O5 cD`?"n >ph=?MKD 新交易||新帐new account
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|WE29U /7Sg/d%c 未决帐||老帐old account
0AWxU?$A4 K{I "2c Pl'lmUR ]#shuZ##>0 现金帐cash account
.{t5_,P \Kui`X aU.3 #B?lU"f8q^ 流水帐running account
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e( GL0P&$h 3'L =S )!AH0p 暂记帐||未定帐suspense account
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V[ 过期帐||延滞帐overdue account||pastdue account
mnZfk :##$-K*W" _M8'~$Sg T"H"m4{' 杂项帐户sundry account
NoF|j57?u' T-4dD X^&--@l}T! /:
-&b#+ 详细帐单||明细表detail account
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ZZ w#BT/6W&G 6j1C=O@S
呆帐bad account
} @3q;u ) { **W7\h x5g&?2[ PS!or!m 会计项目title of account
vY4}vHH2 +:aNgO#e8 w?*79 u Jc]k\U 会计薄||帐薄account-book
#:Q\ ^u90N>Dvq 8yOhKEPX qM3NQ8Rm 营业报告书||损益计算表account of budiness||business report
pIpdVKen o)b-fAd@$ B )\;Ja h{\S '8 借贷细帐||交验帐account rendered
' qT\I8% 3,hu3"@k 1x##b[LC G<rAM+B*g 明细帐account stated
C*RPSk &N/dxKZcc M= 3w z wwJyy%/ 与…银行开立一户头to open an account with
h~._R6y T~XKV`LQ NTCFmdbs 6 Fwvc+ a 与…银行建立交易to keep account with
:1"k`AG 9@Cu5U] ?djH! |h/{qpsu 继续记帐to keep account
^e\$g2). _T805<aUW\ .Tw:Y,G ,5T1QWn^f 与…有交易to have an account with
Uhn3usK #l9sQ-1Q >-3>Rjo> '<e$ c 作成会计帐||有往来帐项to make out an account with
QaA?UzB =jxy4`oF &?xtmg<d "HH<5M 清算||清理债务to make up an account
f1U8 b*F< 2o1WXE %$ ]vV)$xMX a>d`g 清洁帐目||与…停止交易to close ones account with
b53s@7/mq E1w8d4P,G ,S`FxJcE tef>Py 结帐to close an account
#3RElI +n%8*F& X1[zkb =@hCc 清理未付款to ask an account||to demand an account
>r}?v3QW c@nh>G:y{& */@I$* ZnuRy: 结清差额to balance the account with
zYWVz3l 4 +p1` ,K30.E d@b2XCh<K 清算to settle an account||to liquidate an account||to square an account
U 17=/E n!Y}D:6c6 "&;X/~j ?=-/5A4K 审查帐目||监查帐目to audit an account
JP^x]t: 8$IUit h yOP$~L#TWs %@q2 检查帐目to examine an account
M[-/ &;`f@ qa8?bNd'f ~xws5n}F J'WOqAnPZ 转入A的帐户to charge the amount to As account
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[;:ocy 以计帐方式付款to pay on account
]'hel#L;l n%02,pC6, W,!7_nl"u f3.oc9G 代理某人||为某人on ones account||on account of one
Of9 gS-m |'x"+x Tn\{*A g~9b_PY9 为自己计算||独立帐目on ones own account
EF9Y=(0| )?LZg<< ^\yz`b(A0 Df(+@L5! 由某人收益并负风险on ones account and risk||for ones account and risk
/pLf?m9 y Tk1 CqU ^bVs K;w]sN+I 由某人负担for ones account||for account of one
#2Iw%H 2q& fy&u[Jd{ ;W\?lGOs{ ''z]o#=^9 按某人指示||列入某人帐户by order and for account of one
%):pfM;b )%8st' hb}Qt Q @,W5K$Ka= 列入5月份帐目for May account
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6<9>% 编入某中帐项下to pass to the account of||to place to the account of
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qCFd 寄出清算书to send in an account||to send in render an account
{yd(n_PqY .}(X19R 2j]uB0 Tv~Ho&LS 支票薄cheque book
_C|j"f/} WQBV~.<Yv @V^5_K aH_FBY 支票陈票人cheque drawer
WB `h) PO:sF]5 qT#NS&T!- gplrJaH@ 持票人cheque holder
,,7hVw vRDs~'f J(P'!#z^ |M18/{ 不记名支票cheque to bearer||bearer cheque
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( 记名支票||认人支票cheque to order
152LdZevF ob|^lAU ;w._/ J\J3'u 到期支票antedated cheque
5FsfJpw >Qg-dJt[ E;q+u[$ )d|s$l$?7 未到期支票postdated cheque
kX)*:~* iDltN]zS gQ<{NQMzvd iI &z5Q2 保付支票certified cheque
P5GV9SA v`p@djM b.9[Vf_G Kb'4W-&u! 未获兑现支票,退票returned cheque
$0+&xJVn 6:Y2z!MLO +k/=L9#e btbuE 横线支票crossed cheque
RPjw12Ly w?Cho</Xu QB;TQZ B$S@xD $ 普通横线general crossing
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=2 特别横线special crossing
(CAkzgTfc aN!,\D mXyg\5 !Y/S 2J 空白支票blank cheque
i<q_d7-W' S,a:H*Hf Jid_&\ |;I"Oc.w^R 失效支票,过期支票stale cheque
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qz *?>52 -&b lsgZ 普通支票open cheque
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_?t 1)f < EoS6t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^b^buCYw H29vuGQjq m6Qm }"" LC e6](Z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Jyp7+M] L[U?{ 支票换现金||兑现to cash a cheque
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=NWzsRl, Zq:c2/\c} 清理票款to clear a cheque
sHOBT,B "Id1H _T;Kn'Gz(& }*vE/W 保证兑现to certify a cheque
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hE'>8 { 填写支票数额to fill up a cheque
db>"2EE }|nEbM]# O>9-iqP>`d 4.>
y[_vu 支票上划线to cross a cheque
4{0vdpo3F fVi[mH0=+ ^,J>=>,1\ L^2wEF 开发支票to make out a cheque
M[e^Z}w.V |lyspD T iJ \J{ UgOhx-8 签发支票,开立支票to draw a cheque||to issue a cheque
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0 DW)X3A(^ o?aF m]}EVa_I`/ 透支支票to overdraw a cheque
J8[aVG 5JG`FRW! \vuWypo (aB:P03 背书支票to endorse a cheque
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:j`XU ly@%1 ]jR-<l8I- 请付票款||清付票款to pay a cheque||to honour a cheque
51ILR9 Bc_ sGa " i;:}{G< INR RA 支票退票to dishonour a cheque
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U9 SE$l,Z"[*b >VG*La'c 拒付支票to refuse a cheque
~W3t(\B' `*]r+J2 r'@7aT&_ }$a*XY1 拒付支票to stop payment of a cheque
s,M]f,T {l\Ep=O vx "J`# +hs:W'`% 提示要求付款to present for payment
}t1 q5@QU TnuA uui* drp< f1`l8 p.,`3"C1 见票即付持票人payable to bearer
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?` 2z8uD/ 支付指定人payable to order
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已过期||无效out of date||stale
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}Vnv1[ O1oh,~W 请给出票人R/D||refer to drawer
6g)CpZU 0Q]{r ) &b]_#c MQX9BJ% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
NQN?CBFQ EIOP+9zP /K<>OyR? *(sv5c!0M8 文字与数字不一致words and figures differ
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$;)A:*e 支票
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A=np?wc 时间已过account closed
G6X5`eLQ gi8f)MNP?~ \{o<-S;h )%hW3w 更改处应加盖印章alterations require initials
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D<T:UJ 时间已过effects not cleared
2UTmQOm 3.Jk-:u %m 6vg` 8 <Q_E3lQy/ 停止付款payment stopped
+_ $!9m $WsyAUl xqv&^,ic )p{,5"0u 支票毁损cheque mutilated
7_L$ XIa ZUl-&P_X (:RYd6i Pt/F$A{Cj 汇款||寄钱to remit||to send money
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`;Hd8 ;/!o0:m^I I-W,C&J> aoGns46Y 寄票供取款||支票支付to send a cheque for payment
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L$@qEsO K!v\r"N )~ ^`[` 寄款人a remitter
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n. 7MhaLkB_6 !_-Uwg x}O J~Yk] 收款人a remittee
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bD` qU ,{jD$ %kuUQ%W1 国外汇票foreign Bill
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