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。
oN `tZ;a 会计报表statement of account
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+ 3:Z(tM&-O 往来帐目account current
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o/+H4 3lL:vD5( YSa:"A 现在往来帐||存款额current accout
-|)[s[T~m qsk71L =dA T^e## @{CpC 销货帐account sales
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bE 3@"VS_;? )<^ ~${$U 共同计算帐项joint account
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>ej* /pk;E$qv 未决帐项outstanding account
%BG5[XQ7 \clWrK |@ldXuYb qFs<s<] 贷方帐项credit account||creditor account
_b5iR<f GUp51*#XR &pba~X.u WX=+\`NyJ( 借方帐项debit account||debtor account
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y<o 应付帐||应付未付帐account payable
}`M6+.z3F /N^+a-.Qd nb|MHt PX )?xt=9Lh 应收帐||应收未收帐account receivable
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:Y 新交易||新帐new account
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Q*O 未决帐||老帐old account
WcJ{}V9 Grub1=6l .Lp-'!i gU%GM 现金帐cash account
mzw*6e2T 6\Z^L1973 co@8w!W n^%u9H 流水帐running account
-)Vj08aP o{hKt? 37[C^R!1c a;zcAeX 暂记帐||未定帐suspense account
Wm,,OioK >@%!r <?g{Rn ;i:7E#@ 过期帐||延滞帐overdue account||pastdue account
S- H3UND" M@K[i*e (BGipX4 gi6_la+ 杂项帐户sundry account
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0 :h3JDQe:. @hvq,[ 详细帐单||明细表detail account
\[&]kPcDl KJ~pY<a? '8JaD6W9S =3:ltI.'*I 呆帐bad account
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LPn D5p22WY <f6Oj`{f4 会计项目title of account
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ThKqC_ vKt_z@{{L 21[F%,{.), vK C>t95 会计薄||帐薄account-book
;:4puv+] %xRS9A4 ep!.kA=\ t]ZSo- 营业报告书||损益计算表account of budiness||business report
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%:K!t *8p</Q 借贷细帐||交验帐account rendered
/b|sv$BN |3LMVN ]*|K8&jxl +=_Pl7? 明细帐account stated
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}NXESZYoi y)}aySQK^ (G VGoh& 与…银行开立一户头to open an account with
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"\L [oj"Tn( 与…银行建立交易to keep account with
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r*;| 7E95"B&w >g&`g}xZQ /HRaX!|E# 继续记帐to keep account
'gGB-=yvbO ?>Aff`dHY u_BSWhiW =+p+_}C 与…有交易to have an account with
I,eyL$x '}u31V"SS pA'A<|)K0 iIFQRnpu;3 作成会计帐||有往来帐项to make out an account with
Eg*3**gTO +mQSlEo Q6K)EwN o1Ln7r. 清算||清理债务to make up an account
Z3dd9m#.] V1.F`3h~ B]7jg9/ *-_Npu6 清洁帐目||与…停止交易to close ones account with
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]oV~H y`\Mhnj arZIe+KW PS6`o 结帐to close an account
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wY#mL1dF QGd- 9UEA] zwtsw [. 清理未付款to ask an account||to demand an account
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h86={@Le 3;NRW+ #=(op?] 结清差额to balance the account with
+pvJ?"J SK52.xXJ ^A`( (, "E9. 清算to settle an account||to liquidate an account||to square an account
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#Uh 5tc SWpUVZyd 审查帐目||监查帐目to audit an account
c'";36y Ib!rf: Z@!W?Ed "\;wMR{ 检查帐目to examine an account
<R>z;2c yipD5,TC @88i/ Z_ !T#y r) 转入A的帐户to charge the amount to As account
+o]BjgG 'hO;sL PU5mz.&0' |+-i'N9 以计帐方式付款to pay on account
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'cY7P .To:tN# F|TMpH/ !"%sp6Wc 代理某人||为某人on ones account||on account of one
l-}5@D[ z \>X[yNpA $?AA"Nz JyC&L6[]Z 为自己计算||独立帐目on ones own account
<0)ud)~u ?K {1S 3]n@c?lw AUsQj\Nm% 由某人收益并负风险on ones account and risk||for ones account and risk
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+\GZ(!~ 由某人负担for ones account||for account of one
3DC%I79 wI@I(r~g _/~ ,a 9,f<Nb(\ 按某人指示||列入某人帐户by order and for account of one
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Y/UXH 列入5月份帐目for May account
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t e ]o'i;I 编入某中帐项下to pass to the account of||to place to the account of
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t# E8_Le $n Sh[{ in#]3QGV 寄出清算书to send in an account||to send in render an account
kEhm' dIpW!Pj^ %M#?cmt Fra>|;do 支票薄cheque book
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| dMs||&|& ]]=fA 4( 支票陈票人cheque drawer
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p^igscPF6 持票人cheque holder
T<+ht8&M8 0w(T^GhZ pq[X)]z| xD GS`U 不记名支票cheque to bearer||bearer cheque
VkDS&g~Ws AR~$MCR]"k T3 9C lH a=*ALd_&0 记名支票||认人支票cheque to order
mPfUJ#rS poQdI?ed, Fu4EEi U M( l% 到期支票antedated cheque
%8bzs?QI ihiuSF<NaQ :Wg-@d 8VuZ,!WH# 未到期支票postdated cheque
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xA J9_2P 保付支票certified cheque
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a@ 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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a"XB 普通横线general crossing
E7gHi$ BbrT f"` w|}W(=# 2y+70(E1 特别横线special crossing
5#0A`QO %j*k j|[(*i%7| +_qh)HX 空白支票blank cheque
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l@ 失效支票,过期支票stale cheque
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jHAWK9fa k)`$%[K8 普通支票open cheque
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=/6p#d*0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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D XtCoX\da 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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jip\4{'N PzjaCp' 支票换现金||兑现to cash a cheque
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}5 清理票款to clear a cheque
^8:VWJM %=V" CJ$| 0$tjNye d CE\^q[{ 保证兑现to certify a cheque
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>;)2NrJV %yp5DD}| Bi e?M 填写支票数额to fill up a cheque
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) i;c'P}[K `gt:gx>a 支票上划线to cross a cheque
}sv!=^}BY3 YMT8p\#rp QU.0Elw 4otl_l(`yv 开发支票to make out a cheque
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@g4Shlx| 20aZI2sk` 签发支票,开立支票to draw a cheque||to issue a cheque
.(|+oHg< +0J@y1 ABc)2"i:* SBTPTb 透支支票to overdraw a cheque
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7rd;zJ 背书支票to endorse a cheque
p%F8'2)} Z`Ax pTl -/>9c-F OUzR@$ 请付票款||清付票款to pay a cheque||to honour a cheque
f ba&` S ZlC4=6c 86%%n?"} H?tUCbw 支票退票to dishonour a cheque
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f2yq8/J8. 拒付支票to refuse a cheque
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<$YL"R 拒付支票to stop payment of a cheque
ZQAO"huk] fN)x#? mu[Op*) #6=MKpR 提示要求付款to present for payment
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O 见票即付持票人payable to bearer
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WW2 支付指定人payable to order
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u^p |sIr?RL{C [A5W+pDm Vr=OYI'A 已过期||无效out of date||stale
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P7o4]:/ JoZ(_Jh%m ?Go!j?#a w^q7n 请给出票人R/D||refer to drawer
B=n[)"5fBO sw;|'N$:< *k [J6 m#e*c[*G 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
/_t|Dry015 qMP1k7uG) Eectxyr?;N bgF^(T35 文字与数字不一致words and figures differ
+G*JrwJ&= ?9mkRd}c kn"q:aD !GwL,)0@^ 支票
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g/~XCC^F? 时间已过account closed
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oQ[FdRn* 更改处应加盖印章alterations require initials
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%L8 时间已过effects not cleared
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zbz3 YXW%]Uy+ o!c]
( 停止付款payment stopped
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p)2d=# S( ^.?z \ZI'|Ad !bnyJA 支票毁损cheque mutilated
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WGAO2 汇款||寄钱to remit||to send money
"IQ/LbOqm_ E"~2./+rd )%d*3\Tsd em{(4!W> 寄票供取款||支票支付to send a cheque for payment
n'1'!J;Q O%8 EZyu vy9 w$ls u #w29Pm 寄款人a remitter
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{b~$ Z?5V4F:f aj^wRzJ}zA 收款人a remittee
V[o`\|< G<|8?6bq# 9iUr nG* 42J{aJVH 国外汇票foreign Bill
6!'3oN{ 9h4({EE2t EJ@p-}I! gKYfQ+ 国内汇票inland Bill
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