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。
?(F6#"/E 会计报表statement of account
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: E Zbt.t]N E`usknf>l 往来帐目account current
pG^ -4IE]'## rCbDu&k] jB Z&Ad@e 现在往来帐||存款额current accout
4=.89T#< ^Hnb}L P90yI *:LK8U 销货帐account sales
t[;LD_ :B5Fdp3 :tB1D@Cb6 ;dtA4:IRZ4 共同计算帐项joint account
l<LP& qHplJ " H.|#c^I GxI!{oi2 未决帐项outstanding account
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yh (pCrmyB Kp~VS<3 贷方帐项credit account||creditor account
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"ESwA bz2ztH9 n 借方帐项debit account||debtor account
JHM9 p{Yv3dNl nn:.nU|I b_#m}yZ6 应付帐||应付未付帐account payable
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q qn<|-hA* k"T}2 7 0KcyLAJ 应收帐||应收未收帐account receivable
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(Y jrlVvzZ 新交易||新帐new account
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j&I 6xe*E[#k\ 未决帐||老帐old account
Ic"ybj` 4n!aW?% <ro7vPKNa q77;ZPfs8 现金帐cash account
"3)C'WlEy/ x=hiQ>BIO0 pMx*F@&nU uGf@ 流水帐running account
h5{'Q$Erl 3LJ+v5T~ iZ3IdiZ \:# L) 暂记帐||未定帐suspense account
* J7DY f @; zl \=?a/ c z#rb*b 过期帐||延滞帐overdue account||pastdue account
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,'GN[s 杂项帐户sundry account
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$N>;& JIEK*ui lk^Ol&6 详细帐单||明细表detail account
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T Xy|So|/bKd 呆帐bad account
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[" 会计项目title of account
w=0(<s2 _UMg[Um }WC[$Y_@ [64:4/<} 会计薄||帐薄account-book
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GfxZ'VIn 营业报告书||损益计算表account of budiness||business report
$-OA'QwB] >a!/QMh Thp[+KP> aD<A.Lhy 借贷细帐||交验帐account rendered
59LZv-l 1E[J%Rh\l O@T9x$ /kZebNf6H 明细帐account stated
O%WIf__Q SB;&GHq"n pz!Zs."f) rT=rrvV3g 与…银行开立一户头to open an account with
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$:jN\} uanhr)Ys 与…银行建立交易to keep account with
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Taz bQzZy5, 1jmjg~W =J]&c?I 继续记帐to keep account
GL>O4S<` !{+,B5 Hc 5N#aXG^9 JU 4<|5H 与…有交易to have an account with
s$zLiQF; 5c@,bIl * n2"a{Ofhlf paA(C|%{ 作成会计帐||有往来帐项to make out an account with
poc`q5i+ Z\(q@3 C YU'k#\gi* vz@A;t 清算||清理债务to make up an account
3<e=g)F #>a\>iKQ2q J@/kIrx $H2u.U<ip 清洁帐目||与…停止交易to close ones account with
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Ujw m;$b'pT sbfuzpg]* 结帐to close an account
s-NX o #JqB ;'\ H-!,yte +i6GHBn~J 清理未付款to ask an account||to demand an account
+X\FBvP& dUD[e,? h,(26 y/s 3#n_?- 结清差额to balance the account with
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' K,tQ!kk 清算to settle an account||to liquidate an account||to square an account
FBG4pb9=~ oe ~'o' #]-SJWf3 e_^26^{q 审查帐目||监查帐目to audit an account
\Zb;'eDv mwO6g~@` #QZe,"C9` b;L\EB 检查帐目to examine an account
44J]I\+ ~EW(Gs!=C YByLoM* }czrj%6 转入A的帐户to charge the amount to As account
XjB W9a ,S\CC{! n5|fHk^s hy9\57_# 以计帐方式付款to pay on account
B 5L2< IM*y|UHt r[e##M l#&8x 代理某人||为某人on ones account||on account of one
//B&k`u 6]i-E>p3R OUE(I3_ aI'&O^w+ 为自己计算||独立帐目on ones own account
^"E^zHM( -+-?w|}qV @?ebuj5{e [\]50=& 由某人收益并负风险on ones account and risk||for ones account and risk
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$+Z[K.2J @b\$ yB@z 1> ?M>vK 由某人负担for ones account||for account of one
#x@$lc=k3 ]dVGUG8 t6rRU~;} XoK:N$\}t 按某人指示||列入某人帐户by order and for account of one
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X9 _IMW{ 列入5月份帐目for May account
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yo] |*Yr<zt A.F%Ycq 编入某中帐项下to pass to the account of||to place to the account of
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mntp wKh4|Ka i%iL[id:w 寄出清算书to send in an account||to send in render an account
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3 s3N'02G z9f-.72"X 支票薄cheque book
~i= _J3' Ha#=(9. >fG3K` AD>e?u 支票陈票人cheque drawer
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1y&\5kB D_ 2:k'4 持票人cheque holder
Q>qUk@ (M|Dx\_ d7^}tM sFKX-S~: 不记名支票cheque to bearer||bearer cheque
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bo ,u=`uD n)/z0n!\ 记名支票||认人支票cheque to order
n6=By|jRh W-f=]eWg f^ZRT@`O wSL}`C gU 到期支票antedated cheque
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a~`eQ_ND R+:yVi[F]U y8Ir@qp5 未到期支票postdated cheque
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T6 *-WpZGh 保付支票certified cheque
}v;V=%N+v "9uKtQS0o B4/>H| 8,Z_{R#| 未获兑现支票,退票returned cheque
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q) A|[?#S((] 横线支票crossed cheque
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&AMl:@p9 f%JIp#B 普通横线general crossing
H'5)UX@LP eIF5ZPSZi f)rq%N & KkyVSoD\ 特别横线special crossing
tFn)aa~L + 480 l} \sixI;-2 P:S .~Jq 空白支票blank cheque
uc{Ihw 7"D",1h 2|y"!JqE1 I|!OY`ko 失效支票,过期支票stale cheque
h&iC;yj= Ny7 S =?*!"&h j;Gtu 普通支票open cheque
539>WyG5 k'Hs}z eNn m~ABC#,2 $Wol?)z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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nPtuTySG dFc':| n6>#/eUH 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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G b_krk\e@S 支票换现金||兑现to cash a cheque
@bLy,Xr& xa*hi87L* gg/-k;@ Rf QL/(72K 清理票款to clear a cheque
Dpac^ST J{<X7uB Vt~{Gu-Y qkqIV^*R 保证兑现to certify a cheque
RC"MdcD:]y e{H=dIa+ kH1~k,|\&K (L:>\m&NO 填写支票数额to fill up a cheque
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i.&e v/plpNVp> ]5cT cX;Z# H41?/U,{ 支票上划线to cross a cheque
R w\gTo 4"ZP 'I; S13nL^=i a-tmq]]E 开发支票to make out a cheque
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@z0 Rp7mh]kZ 签发支票,开立支票to draw a cheque||to issue a cheque
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"Aw c 透支支票to overdraw a cheque
4_lrg|X1 wHLLu~m\ u#~RkY7s |e&\<LwsP 背书支票to endorse a cheque
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M9zBP 请付票款||清付票款to pay a cheque||to honour a cheque
gJ{)-\ ?^{Ah}x P+sW[: I{2hfKUe` 支票退票to dishonour a cheque
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s5D } OR+Io T-L||yE,h dT8S~-d% 拒付支票to refuse a cheque
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\ ?V=ZIGj }X6m:#6 |df Pki{ 拒付支票to stop payment of a cheque
33q}CzK e*C(q~PQ C!!M%P TdMruSY 提示要求付款to present for payment
&z3o7rif$ ioCsV ITBE|b e T{ 4{ 见票即付持票人payable to bearer
'H!Uh]! P@B] tNI^@xdim1 ND;#7/$> 支付指定人payable to order
~mxO7cy5Cg Lq^)R cq]6XK-W +6\Zj) 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
oc`H}Wvn X"Swi&4 >bW#Zs,6 0e4{{zQx 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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KCeg =H8;iS2R 文字与数字不一致words and figures differ
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bG#>uE J- fZF@k5*\ ez$(c 支票
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&8lZNv8;(p 时间已过account closed
l_p2Riv |{ip T SH yN-9[P8C 0l6.<-f{ 更改处应加盖印章alterations require initials
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