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。
/-hF<oNQ 会计报表statement of account
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x"&& op|mRJBq; 往来帐目account current
_eQP0N -oZac d=#p w*w @*uX[) 现在往来帐||存款额current accout
Ad,r(0a LZ >b["T+ ft'iv BH-[q9pf 销货帐account sales
eTF8B<? r;XQ i Gtg)%` q%k+x) 共同计算帐项joint account
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!K1Q S[a5k;8GL X]yERaJ,i {a3kn\6H0 未决帐项outstanding account
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@uCD 贷方帐项credit account||creditor account
yo*iv+l @"I#b99 |w JZU |%}s$*s 借方帐项debit account||debtor account
bJ|?5 VU/W~gb4"A N4To#Q1w xploFw~ 应付帐||应付未付帐account payable
<c ovApx UPKi/)C; .UrYF 0 CJ?gjV6 应收帐||应收未收帐account receivable
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l;BX\S 新交易||新帐new account
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k'=} {%_j~ 未决帐||老帐old account
YC]YX H p??/r Z02s(y=k1 @LKG\zYBu 现金帐cash account
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H_W\W r.W,-%=bL $a^isd4 流水帐running account
r%l%yCH VxN64;|= {1MGb%xW zw:C*sY 暂记帐||未定帐suspense account
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B cHL]y0> yK077zH_ V->%)d3i 过期帐||延滞帐overdue account||pastdue account
ay(!H~q_U A,gx5!J ZB[(Tv1 JblmXqtC 杂项帐户sundry account
^ MT9n bW9"0=j[{ d>, V ]1?=jlUl 详细帐单||明细表detail account
Lq-33#n/ `<J#l;y k=7Gr;;l=p V-_/(xt* 呆帐bad account
ufCqvv>' v'@b. R, ~pevU`}Uqc x48'1&m 会计项目title of account
b(RBG i7nL_N Vd+Q:L )_8}53C 会计薄||帐薄account-book
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<! [8@kx Cq 营业报告书||损益计算表account of budiness||business report
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U,<]J*b(@4 借贷细帐||交验帐account rendered
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-2 明细帐account stated
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4;C*Fa 't(}Rq@ 与…银行开立一户头to open an account with
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A ` 5Lsm_"0 BWUt{,?KU 与…银行建立交易to keep account with
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Pn8\2Cj 继续记帐to keep account
AJyq>0p ptpW41t}^ l"J*)P \sK:W|yy 与…有交易to have an account with
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2{ o0@ ZXsYn p jKt:R} 作成会计帐||有往来帐项to make out an account with
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z@ Di*]ab !4R>O6k 9Ct_$.Q. 清算||清理债务to make up an account
HU &) A&?}w_|9 upypxC GQN98Y+h 清洁帐目||与…停止交易to close ones account with
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x6` 结帐to close an account
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W h| L 清理未付款to ask an account||to demand an account
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[#C- x>%joKY[ 结清差额to balance the account with
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`' 清算to settle an account||to liquidate an account||to square an account
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ZMnCfA 审查帐目||监查帐目to audit an account
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xarYh( 检查帐目to examine an account
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l 转入A的帐户to charge the amount to As account
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[ [Ct=F| 以计帐方式付款to pay on account
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MiJ6 n[iv s~J=<)T*6 vZ@g@zB4o0 代理某人||为某人on ones account||on account of one
DLi?'K3t j0FW8!!-g xc;DdK=1X zDDK 为自己计算||独立帐目on ones own account
e .l!3xY2' RN[]Jt#6 .x}gg\ 6NX3"i0eT 由某人收益并负风险on ones account and risk||for ones account and risk
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UAowS ^s{hs(8%R 由某人负担for ones account||for account of one
F;u_7OM -[DWM2C$K4 X|b2c+I ES}. xZ#~ 按某人指示||列入某人帐户by order and for account of one
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AW~"yI< 列入5月份帐目for May account
GK?4@<fY \a)) J8<J8x4 _KN/@(+F 编入某中帐项下to pass to the account of||to place to the account of
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d 51 b y dz%EM8 寄出清算书to send in an account||to send in render an account
Izo! rC NTmi 2c ?Elg?)os #BY`h~&T 支票薄cheque book
+E5=$` %=Tr^{i *(QH{!-$s uzBz}<M= 支票陈票人cheque drawer
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9uV 持票人cheque holder
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Men Rc[ 0aj: 不记名支票cheque to bearer||bearer cheque
s8<gK.atl w%a8XnW]1 ^Q.,\TL01 o3N] `xD' 记名支票||认人支票cheque to order
^6;V}2>v} HpW 42 k< j"~S1 u[oUCTY 到期支票antedated cheque
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2oVV'9;B `bG7"o` 未到期支票postdated cheque
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a> A??@AP[7M 保付支票certified cheque
q%/uQT? 4Ysb5m)u K#mOSY;} NwlU%{7W6 未获兑现支票,退票returned cheque
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H 横线支票crossed cheque
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CGC HU ;#XU1 !>$4]FkV 普通横线general crossing
$_;e>*+x rN/|(@ 'UU\4M :t("L-GPW 特别横线special crossing
~I=Y{iM '0RwO[A#1 ]j<Bo4~Il +A8j@d#: 空白支票blank cheque
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~BZ1)@ 4Xj4|Rw% 0(TTw(; 失效支票,过期支票stale cheque
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#&fSR 普通支票open cheque
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' `:NaEF?Sj 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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G6 0S|d 4u;9J*r4 J:*-gwv9*m 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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$u &[vw 0N- }yn0IWVa 2}6%qgnT- 支票换现金||兑现to cash a cheque
C4$:mJ>y DOS0;^f 7cDU2l LW6ZAETyL 清理票款to clear a cheque
2F{hg% $ ,Ck70_ Vv.r8IGYm 1/+C5Bp* 保证兑现to certify a cheque
LkruL_E> S0,R_d') 0oZsb\ 82{ Vc 填写支票数额to fill up a cheque
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r 支票上划线to cross a cheque
CvSIV7zYo |~`as(@Ih a]17qMl 3981ie 开发支票to make out a cheque
PX:'/{V \uqjs+ !%+2Yifna jdZ~z#`(!: 签发支票,开立支票to draw a cheque||to issue a cheque
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@LV+ 透支支票to overdraw a cheque
/@ !CKh` >2$5eI QZp6YSz.4 u@'0Vk0zGH 背书支票to endorse a cheque
K;?,FlH \6n!3FLl S1Z2_V 5,qj7HZF 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
lt^\ sQ6}\ >^q7c8]~g Q$& sTM 拒付支票to refuse a cheque
E#J';tUQ .7'kw]{/ Nk=JBIsKv +;$oJJ 拒付支票to stop payment of a cheque
K8n4oz#z T{V/+RM 6:GTD$Uz. mK+IEZV<3 提示要求付款to present for payment
q{s(.Uq$& C{sLz9 3czeTj V@>r*7\F 见票即付持票人payable to bearer
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f pi=-#g(2 .)}@J5P) 支付指定人payable to order
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{L ul%h@=n [A}rbD K }I3gU 已过期||无效out of date||stale
;\EiM;Q] mRB .s#;s'>g ]| N3eu 请给出票人R/D||refer to drawer
CkJCi V.os j1_@qns{ W_m"ySQs 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
S3L~~X/= iXyO(w4D ~m|Mg9- 1;Pv0&[q/ 文字与数字不一致words and figures differ
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yrEO xs\!$*R }2K $^uR 2H.654 支票
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qwIa?!8o h~C.VJWl +C1QY'>I TCT57P#b 更改处应加盖印章alterations require initials
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n6 Wx, 时间已过effects not cleared
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Xb1 停止付款payment stopped
qlA7tU2p& %0? M?Jf 3!5Ur& E*# ]** 支票毁损cheque mutilated
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|J N}\[Gr 汇款||寄钱to remit||to send money
>J|]moSVA XUuu-wm:} s?ko?qN( K}=|.sE9 寄票供取款||支票支付to send a cheque for payment
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