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。
vJ# rW8y 会计报表statement of account
[7SI<xkv ?h>%Ix ';fU.uy U&d-? PI 往来帐目account current
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现在往来帐||存款额current accout
g# 9*bF ~PH1|h6 G}9bCr, !)51v { 销货帐account sales
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!eov4" 共同计算帐项joint account
|+$j(YuH fO^EMy\ x9{Sl[2& =`7)X\i@z 未决帐项outstanding account
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*B Li<266#A! wzLiVe- 贷方帐项credit account||creditor account
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9cw4tqTm 8'g*}[ A]~i uUHm 借方帐项debit account||debtor account
{ZBb.$}RC :'^dy%&UB 0F;(_2V- ui#1 +p3G 应付帐||应付未付帐account payable
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[y&h_w. 应收帐||应收未收帐account receivable
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8 新交易||新帐new account
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^ LTls]@N "=Fn.r4I exrt|A]_[ 未决帐||老帐old account
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y8(?:#ZC 现金帐cash account
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Y 流水帐running account
C_khd" +/_B/[e<> 2"{]A;@ LXLIos55S 暂记帐||未定帐suspense account
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^>R| R1& hK9oe%kU~ 过期帐||延滞帐overdue account||pastdue account
bEXHB '>WuukC 9Nbg@5( ]zR;%p 杂项帐户sundry account
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s?\9i6 详细帐单||明细表detail account
4;~lpty L4A/7Ep 63dtO{:4 hu*>B 呆帐bad account
>fzzrD}] _R<V8g1f !vo '8r?& Q{|'g5(O 会计项目title of account
.gsu_N_v eRqexqO! t:j07 ,1~ cS ;=_%~ 会计薄||帐薄account-book
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&z 营业报告书||损益计算表account of budiness||business report
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5 ZYt"=\_ lJQl$Wx^ 借贷细帐||交验帐account rendered
mbG^fy' B46H@]d#7K IhKas4 Fu$Gl$qV?% 明细帐account stated
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-/ ?j$8Uy$$ i@?<]n XK9*,WA9r 与…银行开立一户头to open an account with
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NzdCgY yT9RNo/w u2m{Yx| 与…银行建立交易to keep account with
]]QCJf@p d1_*!LW$ -#z'A n~cm?" 继续记帐to keep account
Jt^JE{m9% k.f:nv5JO f6A['<%o RpXG gw 与…有交易to have an account with
*ww(5 t FJH8O7 )s[S.`STz >-WOw 作成会计帐||有往来帐项to make out an account with
=@/^1.` /faP]J) (zODV4,5k` bH]!~[ 清算||清理债务to make up an account
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-^yc yZ mP+yjRw 清洁帐目||与…停止交易to close ones account with
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<)Rs} KvOI)"0( #EK8Qe_ 4T\/wyq0 结帐to close an account
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清理未付款to ask an account||to demand an account
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Hh 结清差额to balance the account with
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LJ,w?{ 清算to settle an account||to liquidate an account||to square an account
3`8xh9O N2Hb19/k BkqW>[\5xm PX/0 jv 审查帐目||监查帐目to audit an account
m3e49 bP hvZR4|k> *dgNpJ 9 e!'u{>u 检查帐目to examine an account
?E@[~qq_ glIIJ5d|, ;g9:0,xT4 ZJM^P'r.1c 转入A的帐户to charge the amount to As account
\,t<{p_Q ?MB nnyo6 Lxrn#Z eM DMW:%h{ 以计帐方式付款to pay on account
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&-/&>n! wajhFBJ A2S9h,t z5w|+9U 代理某人||为某人on ones account||on account of one
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M EOC"a}Cq- 为自己计算||独立帐目on ones own account
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Gr 由某人收益并负风险on ones account and risk||for ones account and risk
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\Oiv$r 由某人负担for ones account||for account of one
)5x?Qn (B 3Re\ T zf u78 ~Wv?p4 按某人指示||列入某人帐户by order and for account of one
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3@iO [hbIv WQ`T'k#ESW 5!*a,$S 列入5月份帐目for May account
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6a 编入某中帐项下to pass to the account of||to place to the account of
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:u:Z 寄出清算书to send in an account||to send in render an account
P#PQ4uK \ L~~Yh{< Pq%cuT% "dTXT 支票薄cheque book
YZ@-0_Z nrBitu, Jmx}r,j T(F8z5s5 支票陈票人cheque drawer
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"#Fz gG>>ynn 持票人cheque holder
c2/HY8ttRD ;0'v`ob'.? >Z%`&D~u =@o} 不记名支票cheque to bearer||bearer cheque
,vPF=wq 3FN? CN] O *2F}e4v P_U-R%f 记名支票||认人支票cheque to order
s=4.Ovd\ Lw`\J|%p ~l~g0J X $f%Ss 到期支票antedated cheque
)VC) } _L":Wux FQ%mNowuj T!bu}KO 未到期支票postdated cheque
k9n93I|Cm at!?"u -}@9lhS, >Fz$DKr[ 保付支票certified cheque
t=AR>M!w~ 43XuQg4 >YLm]7v} Cx[4
/~_< 未获兑现支票,退票returned cheque
c+=&5=i[3 |+;"^<T)l @V)WJ{ HdM;c*K 横线支票crossed cheque
VM[8w` ]_s]Q_+E YVT^}7# *C \O]r:' 普通横线general crossing
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U{EW +> 特别横线special crossing
*M:Bhw 9\F^\h{ i(WWF#N5 lK-I[i! 空白支票blank cheque
cc[w%jlA# Ty=}A MMyE r`2& o iX=*qiVX 失效支票,过期支票stale cheque
jkq+j^ W4<}w-AoEp +-hmITJv y_6HQ: 普通支票open cheque
S~T[*Z/m 5j]%@]M$Z 8/:\iPk0 LdOB[W 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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9 ]arP6iN+ cQ`,:t#[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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s am}zOr\ b}fH$.V@ '&9b*u";x( 支票换现金||兑现to cash a cheque
xInWcQ L|<Mtw Oe$C5KA>LW *4ID$BmO 清理票款to clear a cheque
4T:ZEvdzf zSu2B6YU} "jSn` c&Dy{B! 保证兑现to certify a cheque
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HYtZqK L,i-T:Z~= 填写支票数额to fill up a cheque
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C# ?^dyQhb %]-tA,u 支票上划线to cross a cheque
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!Knd ^} MStaP;| C<3An_Dy 开发支票to make out a cheque
%:NI@59 8g3 6-8 ?IK[]=! 8=d9*lm 签发支票,开立支票to draw a cheque||to issue a cheque
U-@\V1;C mwt3EV5 E:2Or~ ){v nmJJ% 透支支票to overdraw a cheque
G]{)yZ'} $3So`8Bm[$ [8ih-k HxjhP( 背书支票to endorse a cheque
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dwRJ0D]& 请付票款||清付票款to pay a cheque||to honour a cheque
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v8 (uSfr]89' K#>B'>A\ +S$x}b'5q 支票退票to dishonour a cheque
TV} H :>|[ o&L a$ Z06j ~MOIrF 拒付支票to refuse a cheque
"_lSw3 Kg56.$ V[#jrwhA FbF P 拒付支票to stop payment of a cheque
uKK+V6}!kj yovC~ jVr:O` .RdnJ&K* 提示要求付款to present for payment
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s% 7"1M3P5*8 见票即付持票人payable to bearer
bO9X;}\6 6]M(ElV1H HZ/e^"cpM Pwf":U) 支付指定人payable to order
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J/L 已过期||无效out of date||stale
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^j Y-v6xUc{F r+>gIX+Fl 请给出票人R/D||refer to drawer
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PE{Gp) } >HyZ~M 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
#mFIZMTRd eot%Th?[ f<<1.4)oSV H>X:#xOA_ 支票
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N:_.z~>% 时间已过account closed
!Wgi[VB @kd`9Yw OQ&l/|{O0? +87|gC7B 更改处应加盖印章alterations require initials
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;?4EVZ#o 时间已过effects not cleared
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= k..AP<hH BlnR{Y 停止付款payment stopped
Zjd9@ l|v`B6( WUrE1%u VYbH:4K@% 支票毁损cheque mutilated
r'8qZJgm 7H.3.j(L 6+!$x?5|NP wDR/Vr"f 汇款||寄钱to remit||to send money
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; 42M_ %l_ w{mw?0 MQ#k`b#() 寄票供取款||支票支付to send a cheque for payment
6dgwsl~ "zj[v1K9-A SP.k]@P C cPOK2 寄款人a remitter
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@RGvP C~Hhi-Xl) ox*1F+Xri 收款人a remittee
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;6:9 EEd 0 30LT$&! #lR-?Uh 国外汇票foreign Bill
;* QK^ # DSQ2|{ >dx/k)~~-L gFqF&t 国内汇票inland Bill
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e*s\4 4_kY^"*#" 跟单汇票documentary bill
^hXm=r4ozR )xq=V tk]D)+{u&c aVCPaYe^ 空头汇票accommodation bill
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