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。
DP ? dC` 会计报表statement of account
'/W$9jm U.7fMc# d
]P~ aB]0?C y9( 往来帐目account current
P6:C/B oUv26t
~ xnP!P2 ]{>AU^=U 现在往来帐||存款额current accout
@A/k"Ax{r Jz@~$L (f#
(B2j ym%UuC3^w 销货帐account sales
oo5=5s6 3} TktH28tK K+B978XD Yd^@Ei9 共同计算帐项joint account
BrV{X&>[i >[}oH2oi rd%%NnT" gAqK)@8- 未决帐项outstanding account
0I&k_7_ {MUB4-@?F$ %oZ:Awx P15
H[<:Fz 贷方帐项credit account||creditor account
[M?2axOC p9(y b 4fEDg{T %,$ n^{v 借方帐项debit account||debtor account
KpLmpK1 C*7/iRe L4#pMc 8%?y)K^
D 应付帐||应付未付帐account payable
{@Mr7*u [Kgb#L'{ uV/5f#) &p0e)o~Ux 应收帐||应收未收帐account receivable
jlEz]@
i }f}. >B0#
xmW~R*^ v3tJtb^'! 新交易||新帐new account
?6#
won 1>!LK_ G0cG%sIl J=4>zQLW 未决帐||老帐old account
EY
}:aur y8Va>ul"U {K z,_bo j0jl$^ 现金帐cash account
E8Dh;j bF)G+IH 6*OL.~WE 4w4B\Na>
l 流水帐running account
*7BfK(9T [}RoZB&I jN=<dq
~ RaZ>.5
D 暂记帐||未定帐suspense account
bS.w<V
Ew XR5KJl 2_o#Gx' I`>U#x* 过期帐||延滞帐overdue account||pastdue account
'`];=QY9pg B@,9Cx564 y4V:)@P l6viP}R 杂项帐户sundry account
Mf}M/Fh G=dzP}B'WA 2|1fb-AR &y[NCAeA 详细帐单||明细表detail account
_;<!8e$C z\YIwrq3* }\pI`;*O| jvT'N@ 呆帐bad account
;"3B,Yj 98m|&7 K%^n. (!j#u)O 会计项目title of account
?b7\m":' rS8a/d~;0 N<EVs.7 .
,7bGY 1$ 会计薄||帐薄account-book
0p.bmQSH )?n'ZhsX rg/{5f NnZW@ln"| 营业报告书||损益计算表account of budiness||business report
"fFSZ@,r ?KT{H(rU Bqx5N" QYJ
EUC@ 借贷细帐||交验帐account rendered
i`,FXF) T t;F- :<%bAn Iv`IJQH> 明细帐account stated
w~'xZ?
T U%@_vYR MNT~[Z9L5G 6(
HF)z 与…银行开立一户头to open an account with
6&3,fSP =:W2
NN' DA=!AK> [^H2'&
] 与…银行建立交易to keep account with
E-Lk
P; !iXRt" ) 3f;=#|l 3;nOm =I 继续记帐to keep account
-@TY8#O#- jW/WG tz UK`A:N2[ _ _O f0< 与…有交易to have an account with
"> uN=
{Iy /-=fWtA N(/) e De $AJl 作成会计帐||有往来帐项to make out an account with
>A#5` $i Q=~"xB8 p6M9uu cx}Yu8 清算||清理债务to make up an account
`y8pwWo-o j50vPV8m dj gk7 56.!L 清洁帐目||与…停止交易to close ones account with
^@fD{]I 9u=A:n\ T^bAO-d# =bKDD<( 结帐to close an account
>7U/TVd& }$6L]
}\4yU=JPK 3i^X9[. 清理未付款to ask an account||to demand an account
>CB-a : 6F\ 6,E @!ChPl &OR(]Wt0 结清差额to balance the account with
.qBc;u !pU$'1D *_V+K ]ua3I}_B6v 清算to settle an account||to liquidate an account||to square an account
*yq65yZi5 RQ+, 7Ir ">V&{a-C4 Y&2FH/(M 审查帐目||监查帐目to audit an account
.#EU@Hc R >x d*A )e(<YST \C~X_/sg 检查帐目to examine an account
\"P{8<h.3 U-|]A\`)I ~Xi@#s~ em
Sq{A 转入A的帐户to charge the amount to As account
{!,K[QwcI K3&xe( l4C{LZ InP E_ 以计帐方式付款to pay on account
h nydH-;cz ?sfqg gi Mj0,Y#=76 B,b8\\^k| 代理某人||为某人on ones account||on account of one
>$Y/B=e mhbczVw *-VRkS-G q4RO
uE|d 为自己计算||独立帐目on ones own account
F5)`FM^R s$Vl">9# )&6gju7( dx%z9[8~{. 由某人收益并负风险on ones account and risk||for ones account and risk
/wDf,Hduz EQ%o oAb8 ;i@S}LwL Z\
hcK: 由某人负担for ones account||for account of one
mK:gj&N7X| 2|pTw5z~ 0`/G(ukO X[
tt'5 按某人指示||列入某人帐户by order and for account of one
:a wt7lqv d$IROZK-D %;`Kd}CO ljFq ;!I5 列入5月份帐目for May account
v l"8Oi*r^ =rKJJa N .n:Q~GEL G`!x+FB 编入某中帐项下to pass to the account of||to place to the account of
\Qml~?$@lH
Pps$=` 9qx4F<
MA
.;=T 寄出清算书to send in an account||to send in render an account
R"ON5,E $;v! ,> gL<n?FG4b OP/DWf 支票薄cheque book
!h?HfpYv @*%3+9`yq s|C[{n<_ Y?^liI`# 支票陈票人cheque drawer
n;Bb/Z!~ u(vZOf]jL h'y"`k- FJ_JaIby 持票人cheque holder
0CzQel)L: =O}I{dNKZV @CNJpQ ujn Snr(<u 不记名支票cheque to bearer||bearer cheque
1$
Hou
<]Td7-n yD"]:ts3 3IxC@QR 记名支票||认人支票cheque to order
[O3:?BNY ]zx%"SUM
WI\a M?l v 到期支票antedated cheque
HK)m^!= aRTy=~ JrcbJt gC}}8( k 未到期支票postdated cheque
E{
/,
b) X
}( s(6 nDnJ}`k kk
fWiPO^ 保付支票certified cheque
;nS
F\X(;{ XFWpHe_ L T0 K!Msz c64^u9 未获兑现支票,退票returned cheque
V$ZclV2:Ih UZ<K'H,q I>?oVY6M@u HH*y$ 横线支票crossed cheque
J~%43!X\K 36.,:!%p jPSVVOG }=X: F1S 普通横线general crossing
///Lg{ie `cp\UH@
[9sEc n])#
<0 特别横线special crossing
5W)ST&YPL* $udhTI#, V'9.l6l gqS9 {K(f 空白支票blank cheque
L-+g` +/[M
Ex= +q&Hj|;8r I|rb"bG 失效支票,过期支票stale cheque
?tYZ/ cWAw-
E5 R;DU68R =}Tm8b0 普通支票open cheque
C8K2F5c5 OZ\6qMH3e 9gg{
i6 @1CXc"IgA 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
-,
bnj^L JP4DV=}L l.@1]4. [6a-d>e{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
3}nk9S:jr t"$~o:U&) ?=&; A
6+$2rS$1V 支票换现金||兑现to cash a cheque
%>FtA) CM?:\$ 4 c'2/ C5 SES.&e|!6 清理票款to clear a cheque
<UGaIb
ZA="Dac 529b. | M!,H0(@G 保证兑现to certify a cheque
T#B#q1/ \:;MFG' u ON(LavB VKttJok1 填写支票数额to fill up a cheque
AERJ]$\
0j@mzd2 [NSslVr [[|#}D:L 支票上划线to cross a cheque
I/7!5Z* G[KjK$.Ts? [Vs\r&qL jz8u'y[n7 开发支票to make out a cheque
P3"R2- Qx
z[ M|blg!j; J];Sj 签发支票,开立支票to draw a cheque||to issue a cheque
:9QU\{2 .HZ d.* IWE([<i}i[ h:fiUCw 透支支票to overdraw a cheque
_*~F1% d g@#he95 } dWd%>9}
'OnfU{Ai 背书支票to endorse a cheque
?("O.< t2,II\Kl .{ v$;g :^y!z1\2(7 请付票款||清付票款to pay a cheque||to honour a cheque
!R@LC ehW [LRtq dBI-y6R )=f}vHg$ 支票退票to dishonour a cheque
kx&JY9( /MtmO$. eDpi0htm ]1++$Ej 拒付支票to refuse a cheque
]0D- g2!|A }{F)Ren OG}890$n c+l1l0BA 拒付支票to stop payment of a cheque
vYRY?~8 C ^/#+0/Bn PMP{|yEx" StJb-K/_cL 提示要求付款to present for payment
w Q[|D2; UC+Qn ;
$
rQ ?J2{6,}O*. 见票即付持票人payable to bearer
GQt5GOt Onx6Fy]L Vq3 NjN!+5 #ksDU 支付指定人payable to order
d~8U1}dP =b%f@x_U1 "]"0d[d I<QUvs%e 已过期||无效out of date||stale
]KuM's JA4Zg*7I p&Qb&nWk< Tu(:? 请给出票人R/D||refer to drawer
k5< n:dS +c_AAMe o'lG9ePM| Z0&^(Fb 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
zh) &6'S\ ~ n<|f ^X&`YXjuN b=Nsz$[ 文字与数字不一致words and figures differ
:Pq&l. D
G;u_6;JR U,2OofLM w}1IP- 支票
mH,s!6j?Vp
v.W! 时间已过account closed
m
ywxV cPtDIc, c&T5C,] ;,-)Z|W 更改处应加盖印章alterations require initials
(~G*'/) bpsyO>lx/ b#I,Z+0ry DSs/D1mj&
#xmiUN,|
AkW,Fp1e 时间已过effects not cleared
IG0_ 8TYh&n=r pJg:afCg %enJ[a%Qg 停止付款payment stopped
}|h-=T ' {Q/@ Y.~< f@Mku0VT
gS(JgN 支票毁损cheque mutilated
^Whc<>| K/(LF} +PYR "^t7]=q 汇款||寄钱to remit||to send money
gs2qLb <=uO*s>% S?t
`/"O w+rw<,u% 寄票供取款||支票支付to send a cheque for payment
HV`u#hZ7C e77s?WxbK ?Zv5iI yzpa\[^ 寄款人a remitter
F4(;O7j9 BCExhp Ge$&