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。
%'kaNpBz 会计报表statement of account
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=}k 'BpK(PlUh k[6@\D- G`ZpFg0Y 往来帐目account current
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Xa ^uW](2 R<Ojaj=V 现在往来帐||存款额current accout
mAhtC* im>Sxu@ 1Z'cL~9 3q R@$pm 销货帐account sales
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(W+Y+up 共同计算帐项joint account
ZO2u[HSO> 8Z4d<DIJ &9$0v" `H b3wE8Co 未决帐项outstanding account
c ^G\w+_ xgrk>Fb|R p/:)Z_ S6B(g_D| 贷方帐项credit account||creditor account
9U>ID{ Nv,[E+a2 r42[pi]F _U1~^ucV 借方帐项debit account||debtor account
/R^HRzTO F@kOj*5,[ Gnj;=f {:IOTy 应付帐||应付未付帐account payable
<]b}R;9v nSz Fs(]f p)f OAr @z EEX9U 应收帐||应收未收帐account receivable
/R8>f 9xB^dKM3 ];R5[%:5 ]cc4+}L~ 新交易||新帐new account
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<< 未决帐||老帐old account
i92{N$*x K8pfk*NZ_@ Bg-C:Ok2' -DlKFN 现金帐cash account
V-}d-Y #-'=)l}i1A .bB_f7TH. FZ #ngrT 流水帐running account
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U} F4k<YU m`g%\o^6i rnIv|q6@ 暂记帐||未定帐suspense account
+>.plvZhu PkLRQ} T73oW/.0X? ^OI 过期帐||延滞帐overdue account||pastdue account
&s"&rFFO[ :t(gD8 ; G`R Ed-Z[ J@oGAa%3) 杂项帐户sundry account
%+w>`k3(N }yLdU|'W Umm_FEU#] 76c4~IG# 详细帐单||明细表detail account
;J2U5Y NO ;} gvBI2e %Wom]/&,' DHbLS3- 呆帐bad account
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dq Gc~A,_( Eof1sTpA BgA\l+ 会计项目title of account
OZbwquF@ .Y&_k x1/Usupi `-\4Dx1!q 会计薄||帐薄account-book
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2To CHdw>/5 营业报告书||损益计算表account of budiness||business report
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q"_^4 `tVBV:4\ 借贷细帐||交验帐account rendered
ve1jLjsB +=$\7z> s X-3L4@T:? ( {m["d 明细帐account stated
L -b~# YM 7P!8Gc !H~!i.m'- m/0G=%d%k 与…银行开立一户头to open an account with
C0 .Xp |O+R%'z'< r;y&Wa KAgiY4 与…银行建立交易to keep account with
izY,t! CLQ \Is^] ,T|iA/c ZB`!@/3X 继续记帐to keep account
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m ,$}P<WZMu e:AB!k^xp$ 与…有交易to have an account with
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ewh'R 作成会计帐||有往来帐项to make out an account with
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1ikkm7 清算||清理债务to make up an account
BR*""/3` I}n"6'* cn<9!2a }=?r`J+Ev; 清洁帐目||与…停止交易to close ones account with
Bpo~x2p EQ?4? cAVe(:k) @F=ZGmq 结帐to close an account
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O5_E"um @a%,0Wn %04>R'mN 清理未付款to ask an account||to demand an account
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XY w V;y]' 结清差额to balance the account with
`dEWP;#cp /Klwh1E n0!S;HH- YlPZa3\ 清算to settle an account||to liquidate an account||to square an account
{:4); . oWs&W %m+Z rH( !Z%QD\knY 审查帐目||监查帐目to audit an account
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l&|yvxB (ter+rTv o|^0DYb ]Y;$~qQ 检查帐目to examine an account
%{zM> le9 g=i|D(". Q{>9Dg O~'1)k> 转入A的帐户to charge the amount to As account
iW*0V3 =xG9a_^v *aG0p&n} -7=pb#y 以计帐方式付款to pay on account
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\sp7[}Sw -BEPpwb<g "_?^uymw 代理某人||为某人on ones account||on account of one
B-@f.NO/s hH@018+ S1$\D!|1 FAPgXmFzx 为自己计算||独立帐目on ones own account
`kekc.*-[@ qn+m lduU 61jDI^: {W `/KU?u 由某人收益并负风险on ones account and risk||for ones account and risk
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YE ;=C^l 由某人负担for ones account||for account of one
QL|Vke:N4 >D-$M_ dW: D+ jk0*bJ 按某人指示||列入某人帐户by order and for account of one
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$b6G 列入5月份帐目for May account
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[FC%_R&& WZFV8' 编入某中帐项下to pass to the account of||to place to the account of
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!<bC )dlt$VX k]f73r 寄出清算书to send in an account||to send in render an account
0_&oMPY m m`:ci =?FA9wm D_, 2z 支票薄cheque book
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:m B\<zU rH-_L& 支票陈票人cheque drawer
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*BY!5 持票人cheque holder
!).D V}aXS;(r% y-Z*qR? 'etCIl3 不记名支票cheque to bearer||bearer cheque
;)clCm46 u9GQ)`7Z@ 3J:!8Gmk kM9E)uT>(< 记名支票||认人支票cheque to order
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,j1IUF 到期支票antedated cheque
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=im _{ ?1+ 未到期支票postdated cheque
sRYFu% z{tyB T=>&`aZH zIm$S/Qe* 保付支票certified cheque
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9]J LiN{^g^fx ^WUF3Q**OU UUA7m$F1 未获兑现支票,退票returned cheque
SM@1<OCc FTk!Mn88 <0lfkeD .Cm wR$u& 横线支票crossed cheque
JEBx|U$'Y Uh&MoIBs# 4}=]QQoE O'j;"l~H| 普通横线general crossing
NShA-G N5 Kh%9Oy WE=`8`Li #V~r@, 特别横线special crossing
|\,e9U> < FN[{YsA LM<OYRB( <.= 空白支票blank cheque
9C`Fd S *^QfTKN E8)C_[QJ` Bz]64/ 失效支票,过期支票stale cheque
\1|T A$%%;O 8)M .W +:oHI[1HG 普通支票open cheque
]D<r5P% 4Tq%V|5"& m]&d TZV xe%+Yb] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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oM~e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
;m7$U <A!v'Y |J~;yO SD szWh#O5= 支票换现金||兑现to cash a cheque
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/ 清理票款to clear a cheque
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]o .Mv a .GkH^9THP 保证兑现to certify a cheque
V#5BZU- ^d4# a o\+%s op[OB= 填写支票数额to fill up a cheque
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2NI3&;{4 |A}E/=HPU HJoPk'p% 支票上划线to cross a cheque
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piY=(y&3 k\1q Jr 开发支票to make out a cheque
QH#|R92: jC <<S @[.%A;E4 64`V+Hd 签发支票,开立支票to draw a cheque||to issue a cheque
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k`kmmb> 透支支票to overdraw a cheque
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Q(b 背书支票to endorse a cheque
JdFMSmZ@ d];E99} :+m|KC(Z EKq9m=Ua@o 请付票款||清付票款to pay a cheque||to honour a cheque
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=E -=O9D-x= C6:<.`iD87 支票退票to dishonour a cheque
SJj0*ry: V+cHL ~h tV*R cm]8 m_! 拒付支票to refuse a cheque
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8X[G)J; <~vamim#K ^|-x mUC 拒付支票to stop payment of a cheque
.B_)w:oF w/E4wp }4 5| @kRe0:t 提示要求付款to present for payment
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J@|Rh 见票即付持票人payable to bearer
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6 Z ld$LG6[PA 支付指定人payable to order
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s 91}QuYv/_ a[[u>oHyd 8yA: C 已过期||无效out of date||stale
e*Sv}4e=. d]$z&E `lqMifD f[!N]* 请给出票人R/D||refer to drawer
\y"!`.E7\d $ZH$x3; `2Ju[P KYu3dC'/,& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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