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'JI%HnQ 会计报表statement of account
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6jFT_ QVT0.GzR '12m4quO JHxcHh 往来帐目account current
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=JL 现在往来帐||存款额current accout
2*cNd}qr $u<;X^ $H<_P'h-B ]Jswxw 销货帐account sales
C*YQ{Mz(f 8-;.Ejz!\A {!I`EN] v}DNeIh~ 共同计算帐项joint account
EXSH{P O+ &lzY"Y*hA0 VzT*^PFBg h% -=8l, 未决帐项outstanding account
H:G``Vq;0m =oSD)z1c?x [J2evi? 02]HwsvZ 贷方帐项credit account||creditor account
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K3zY-yIco 借方帐项debit account||debtor account
@1j*\gYz @WazSL;N RPX.?;": [r2V+b.C 应付帐||应付未付帐account payable
8$uq60JK 3Dr\ O_`u Ku'a,\7z |;J`~H"K 应收帐||应收未收帐account receivable
)a^&7 4zs0+d+ u&*[ x1~AY/)v 新交易||新帐new account
s(X\7Hz_nC FO>?>tK 0 J{4=:feIC? +P))*0(c_ 未决帐||老帐old account
&DW !$b ?<J~SF Tt 2 4od74\ !~zn*Hm 现金帐cash account
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'4FO 5]G%MB/|$ U>n[R/~] 流水帐running account
M[985bl >JNdtP8s/1 -medD G n%WjU)< 暂记帐||未定帐suspense account
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hzo 过期帐||延滞帐overdue account||pastdue account
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7Lj /{j._4c z}SJ~WY'[ |7K>` 杂项帐户sundry account
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U\"2 详细帐单||明细表detail account
"Pc}-& J<0sT=/2$ d v4~CW%Td OeGLMDw 呆帐bad account
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?ud me@`;Q3 会计项目title of account
zv"NbN i\uj>;B ;0|:.q sMLXn]m 会计薄||帐薄account-book
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,n%b~.$:v5 营业报告书||损益计算表account of budiness||business report
%$Fe[#1 <^$ppwk$ 4YY!oDN: ]D~Ibv{Y 借贷细帐||交验帐account rendered
u-jV@Tz W2%@}IDm 8_wh9 nWc@ufY 明细帐account stated
e1b?TF@lz ,yp#!gE~ (:]+IjnE 7m%12=Im5 与…银行开立一户头to open an account with
w)&4i$Lk6 gKQs:25 #""T>+ ?c8(<_I+ 与…银行建立交易to keep account with
cBbumf 9C <l!:#u z&c} # bjK]+ 继续记帐to keep account
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D;|Y 9,&xG\z= <H#0pFB ;,uATd| 与…有交易to have an account with
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-9=> 作成会计帐||有往来帐项to make out an account with
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\G\` 清算||清理债务to make up an account
IMM+g]#e @+~>utr bLGC g'w"U9tjO 清洁帐目||与…停止交易to close ones account with
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eJ`Q gH,Pz :.=j)ljTx 结帐to close an account
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)FG/ bJ9*z~z)e 清理未付款to ask an account||to demand an account
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8lDb<i 清算to settle an account||to liquidate an account||to square an account
ZNDi;6e O&y`:# 4^YE*6z PJ?C[+& 审查帐目||监查帐目to audit an account
K0B<9Wi| ]9_}S mN.[bz 01&E.A 检查帐目to examine an account
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jrU-( 转入A的帐户to charge the amount to As account
XjP;O,x f}*:wj mvTp,^1 7{w}0PMx 以计帐方式付款to pay on account
~Ma r Olh{<~Fv @x743}Y\ =O8>[u; 代理某人||为某人on ones account||on account of one
Ya!%o> J%t u8%X~K\ RP+)sCh IoK/ 2Gp 为自己计算||独立帐目on ones own account
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jD<2J; L@zhbWY 由某人收益并负风险on ones account and risk||for ones account and risk
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m 1iLU{m9 f{[0;qDJ )u=W?5%=} 由某人负担for ones account||for account of one
"dDrw ]P; ; Ad5Jk f.66N9BHL, E'Ux2sh 按某人指示||列入某人帐户by order and for account of one
[Y@>,B!V 1 JIU5u) 9^8OIv?m8 M;OMsRCVO 列入5月份帐目for May account
t#t[cgI <LXx_{=: :lvBcFw T:Klr=&V 编入某中帐项下to pass to the account of||to place to the account of
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4Y%g A&~fw^HM er)I ".| 寄出清算书to send in an account||to send in render an account
N6}/TbfAR u%)gnj_ Hn(1_I%zF 'Uf?-t*LT@ 支票薄cheque book
k<^M >` $ X4!7/& #H>{>0q V1V0T , 支票陈票人cheque drawer
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\&sI$~ x2#JD|0 持票人cheque holder
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pku=ov 不记名支票cheque to bearer||bearer cheque
$?0ch15/ 'YNdrvz +ZOiL[rS Jd>~gA}l 记名支票||认人支票cheque to order
DdgiY9a. !`Rh2g*o9 #lP8/-s^ LJ(WU)CPc 到期支票antedated cheque
Z,38eQpM U@mznf* J ==5F[UX A>yU0\A 未到期支票postdated cheque
@ivd|*?k0 \% =\4%: m,E$KHt ( E6A"Xo 保付支票certified cheque
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|/*Pimk XWp8[Cxs 未获兑现支票,退票returned cheque
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}l6t 横线支票crossed cheque
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普通横线general crossing
!LI<%P) 7Gc{&hp* +J X;T(T RP&bb{Y 特别横线special crossing
`Z?wj@H1` Cl}nPUoL f&^(f1WO +T+@g8S 空白支票blank cheque
|@Tga_0p $"^K~5Q _>;Wz7 {3tzr ;c? 失效支票,过期支票stale cheque
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TC\+>LXiZ bmfM_oz IU%|K~_n 普通支票open cheque
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r2LM yGZsNd {a& @X2*O9 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<>cS@V5j HGDrH e#(Ck{e >Jz9wo` 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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a 支票换现金||兑现to cash a cheque
f!Q\M1t) n|SV)92o1 (yOkf-e2y )O]T}eI 清理票款to clear a cheque
}]?Si6_ZZ Ifj&S'(): 6OES'3 Cy Ccf/hA#mb 保证兑现to certify a cheque
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V3:{oL 填写支票数额to fill up a cheque
J3K=z &|>+LP@8 woYD &Oml U=on}W3V2 支票上划线to cross a cheque
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_@c 'Ts:. g*|j+<:7 开发支票to make out a cheque
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t.2 . s[1ao"sZ^ 3dShznlf_* (L_-!=e 签发支票,开立支票to draw a cheque||to issue a cheque
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YpGZx ^[L(kHOGzk nR!e( fCl}eXg6w 透支支票to overdraw a cheque
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+Ta ::L2zVq5V 背书支票to endorse a cheque
R`?l.0 +jN}d=N- |m19fg3u =lXj%V^8N 请付票款||清付票款to pay a cheque||to honour a cheque
fn#8=TIDf B{-7 'm%{Rz>j 85{m+1O~ 支票退票to dishonour a cheque
?Cq7_rq T X`X5j _`$LdqgE q!c(~UVw 拒付支票to refuse a cheque
d1/emwH q^@*{H ;`9f<d#\ ,!ZuH?Z 拒付支票to stop payment of a cheque
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6z ;?6vKpj; aM^iDJ$> 提示要求付款to present for payment
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.{Y;6]9[ GnV0~? 见票即付持票人payable to bearer
`h}eP[jA ?@V R%z $o6/dEKQ V la,avON 支付指定人payable to order
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~/:vr 已过期||无效out of date||stale
VFT@Ic#] \}-4(Xdaq I8*VM3 x_PO; 请给出票人R/D||refer to drawer
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LvWs w$gvgz jA? #!lx_ }E`Y.=
S 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
" T(hcI T&U}}iWN Wj{lb_Rj LvG.ocCG 文字与数字不一致words and figures differ
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vL ,OZ &K[*vyD 支票
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M0 K2m>D=w &\zYbGU 更改处应加盖印章alterations require initials
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[X(m[u '% 时间已过effects not cleared
/iW+<@Mas sYTz6- vz^ ] g e8a^"Z`a 停止付款payment stopped
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IrwQ~z3I 支票毁损cheque mutilated
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Jf{nu uH_KOiF , 3R=8 汇款||寄钱to remit||to send money
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>sM 2j\_svw' !E7gIqo w,~*ead 寄票供取款||支票支付to send a cheque for payment
,f03TBD} o'Bd. B iUKjCq02 5hs_k[q 寄款人a remitter
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E gt4GN`-k K5>3 收款人a remittee
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