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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_vS" 会计报表statement of account
pNQd\nY|0 D KK200j ,{'~J @ ]~ec]Y 往来帐目account current
z W+wtYV4 50_%Tl[ q#OLb"bTr Em4TEv 现在往来帐||存款额current accout
:+E>UzT j:<E=[Kl Bc t>EWQ w?Q@"^IL 销货帐account sales
Lg Bs<2 zKT \i HO' ELiZ_q CuuHRvU8 共同计算帐项joint account
+pf 7 4jG@ # rTmcP23] &X|z(vSJ$ 未决帐项outstanding account
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EL 贷方帐项credit account||creditor account
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._;#R zaoZCyJT% X_%78$N-a` 借方帐项debit account||debtor account
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eh\I ,{E'k+ 应付帐||应付未付帐account payable
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](T*f'LN xhimRi C}+(L3Z 应收帐||应收未收帐account receivable
zEks4yd ={z YcVI [bGdg :=~([oSNW" 新交易||新帐new account
[dt1%DD`M E"u>&uPH VK$+Nm) :UScbPG 未决帐||老帐old account
mg#+%v E; RI.6y M%$zor
Y9PG 现金帐cash account
["@K~my~D* Cu/w><h) a<vCAFQ T}4RlIZF 流水帐running account
4|Z3;;%+ ZYL]|/"J9 ;PLby]=O IClnh1= 暂记帐||未定帐suspense account
bNc=}^ OFDPtJ wV B d\p!f< d]a*)m& 过期帐||延滞帐overdue account||pastdue account
pLk?<y >TtkG|/U-T _jnH!Mw 8+GlM+>4 杂项帐户sundry account
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> 'z+8;g.ekO 详细帐单||明细表detail account
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h: 呆帐bad account
)8LCmvQ se(_`a/4Q 0!!pNK%( ~0worI? 会计项目title of account
C\EV$U, +gT?{;3[i [g<6i.<I 30F&FTW 会计薄||帐薄account-book
lfWxdi *a+~bX)18 oOJN?97!k bCE[oi6hb 营业报告书||损益计算表account of budiness||business report
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%] N5oao'7|A 借贷细帐||交验帐account rendered
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:cx FtE%<QHt 明细帐account stated
$7PFos%@ 9Y*6AaKE6 2:2rwH }e =|uX? 与…银行开立一户头to open an account with
[h,T.zpa 9h~>7VeZ) CXJ0N 7eh}Je8 与…银行建立交易to keep account with
}4ta#T Ea KVqQOh'_T @\[&_DZ eK3J9;X 继续记帐to keep account
O2A Z|[*I %:((S]vAi knF *~O :y '&s:,o-p 与…有交易to have an account with
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}dO ,uuQj]Dac+ j1<@*W&b 作成会计帐||有往来帐项to make out an account with
KqaeRs.u K+Ehj(eF tQ] R@i 1>l{c 清算||清理债务to make up an account
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!OQxY}f #!9aTp).AL 1<fEz 清洁帐目||与…停止交易to close ones account with
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C >l'QX( tse(iX/D 结帐to close an account
_0^<)OSY I@ }:} 8t ~eqX<0hf@ h^34{pKDn 清理未付款to ask an account||to demand an account
Qh)@-r3 sStaTR{ Q|+m)A4@ * F~"4g 结清差额to balance the account with
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cxC "D8xHHb Qn<J@% WB$Z<m: 清算to settle an account||to liquidate an account||to square an account
:uhvDYp(- luLm:NWUM :]e:-JbT4z MdZ7Yep 审查帐目||监查帐目to audit an account
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b f{WJM>$: 检查帐目to examine an account
u|9^tHT> #`v`e" <F>\Vl: o<@2zhuhrx 转入A的帐户to charge the amount to As account
1wqCoDgkp pg*'2AT M ~.w:~Jm @wZ`;J % 以计帐方式付款to pay on account
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,|KVc=&H 代理某人||为某人on ones account||on account of one
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chOu~| Vg6?a 为自己计算||独立帐目on ones own account
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'`! =<O{ u =#LY$ =5I1[p; 由某人收益并负风险on ones account and risk||for ones account and risk
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9BNAj-Xa 由某人负担for ones account||for account of one
RAXqRP,iw 0!_D M^3 ^*%p]r 0%`\8 按某人指示||列入某人帐户by order and for account of one
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LK8Wnrq N, ;'oL+ .l !:|Fd 列入5月份帐目for May account
dq"b_pr; Qf7]t-Kp \*!g0C8 o 6~;fj+S 编入某中帐项下to pass to the account of||to place to the account of
c@5fiRPv! 2~ Gcoda ~e, ;QREwT~H 寄出清算书to send in an account||to send in render an account
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IQ JS}W4 N ZCbxL.fFz '1=/G7g 支票薄cheque book
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n@[=l~ </:f-J%U/ >OZ+k(saL ,^:Zf|V 支票陈票人cheque drawer
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i#Nc> =lr*zeHLC NT= ?@uxD G*\wu&7! 持票人cheque holder
~W%A8`9 Q:>;d-D|1 V:QfI OtY.s\m y 不记名支票cheque to bearer||bearer cheque
92+({ fgW UFouIS#L }@SZ!-t%rD @bfaAh~ 记名支票||认人支票cheque to order
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$X3n\ A{y3yH`#h ;9=9D{-4+ $C,f>^1 到期支票antedated cheque
qECc[)B b;9v.MZ4>g 6jPaS!E xf % ,UQ 未到期支票postdated cheque
,Xo9gn FspI[gUN, )amdRc HR.S.(t[_ 保付支票certified cheque
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,] Ibd7[A\ #wx0xQ~,J 未获兑现支票,退票returned cheque
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>njG;R kxThtjgv 横线支票crossed cheque
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] lW PrDvRWM Y\dK-M{$ 普通横线general crossing
O 4l[4,` ',*I=JW; i*9eU*i|H a!Z,~ V8 特别横线special crossing
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N PX\}lTJ 空白支票blank cheque
xg. d)n F 3,hx +@usJkxul DK*2d_ 失效支票,过期支票stale cheque
7I(Sa?D: u2 -%~Rlo 9)aXLM4Y <ynmA 普通支票open cheque
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OHp 121 8l+\Qyj 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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m$:M4z CuT[V?^iD 3::DURkjf 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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q,0o:nI Fg5>CppH 支票换现金||兑现to cash a cheque
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:&E& 清理票款to clear a cheque
#x':qBv# M2my> 5<,}^4wWZ @xSS`&b 保证兑现to certify a cheque
pYceMZ$ 'JKFEUzM VAsaJ`vcb X/2Xr(z"k 填写支票数额to fill up a cheque
4SY]Q[ wKXKc\r WP2|0ib HMrS:: 支票上划线to cross a cheque
.OX.z~":y 42ttmN1F %I&Hx<Hj :T5l0h-eC 开发支票to make out a cheque
[=S@lURzm@ q`"gT;3S hgfCM 5~aSkg,MD 签发支票,开立支票to draw a cheque||to issue a cheque
\96?OCdr &AZr(> xo7H^!_ qyp"q{k0
透支支票to overdraw a cheque
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B.(@3 qZ6P(5X o*'J8El\y^ 背书支票to endorse a cheque
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.!l#z|/x Rkw)IdB ~y$B#.l 请付票款||清付票款to pay a cheque||to honour a cheque
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< Z[ZqQ` 7N j'X]bd' #RbPNVs 支票退票to dishonour a cheque
a^,6[ B9>3xxp(by aVM@^n aq oT 拒付支票to refuse a cheque
@&83/U? `:}GE@] sn}U4=u _F;(#D 拒付支票to stop payment of a cheque
2|qE|3&{' d Am(uJ `.#e4 FBW PfF7*}P 提示要求付款to present for payment
CsQ}eW8uEf UF|v=|*{# TStu)6%` vp[~%~1( 见票即付持票人payable to bearer
df&d+jY O-U_Zx0zd &t+03c8g! 6}
K|eUak/ 支付指定人payable to order
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y c03A_2% 已过期||无效out of date||stale
[8^jwnAYS D ( <_1 v,KH2 (N Q|"{<2"]U0 请给出票人R/D||refer to drawer
8N'`kd~6[ 9V0iV5?( P /H: '(W_b; ;Tvy)*{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ALiA+k N |GA4fFE= 7M<7^)9 DHaSBk
文字与数字不一致words and figures differ
S=0zP36kH: dp&4G6Y<A k10dkBoEX wbUpD( 支票
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\(cu<{=rU 时间已过account closed
zEl@jK,{$ 8;5 UO,`T (fUXJ$ lo,?mj%M 更改处应加盖印章alterations require initials
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9JU 时间已过effects not cleared
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)KY 停止付款payment stopped
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