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。
I{Ip 会计报表statement of account
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{ ^vxx]Hji fF(AvMsO 往来帐目account current
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u' 现在往来帐||存款额current accout
,ss"s3 'z^'+}iyv w[F})u]E Td,d9M 销货帐account sales
/lbj!\~ ~;jgl_5?b zJP jsD] "n]x%. * 共同计算帐项joint account
Y(t/=3c[ D_?Tj |fywqQFq ^,YTQ.O 未决帐项outstanding account
kQe<a1 8 \?oT.z5VG& Ux1j +}y 2Y%7.YX" 贷方帐项credit account||creditor account
'%4fQ%ID} 2<9K}Of VXiU5n^ a_bZT4 借方帐项debit account||debtor account
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.g/[ g%tUk M Zo-,TKgY' _p0gXb1m` 应付帐||应付未付帐account payable
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1>]?. X $V_ 应收帐||应收未收帐account receivable
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Zi 新交易||新帐new account
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W@ 0C.5Qx 未决帐||老帐old account
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H5f }oc pY-!NoES 50dN~(;p 现金帐cash account
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M6ta lwfM>%%N /k?l%AH ks sRwe%>; 流水帐running account
9(qoME}>= 50|nQ:u, yUf`L=C: %]Nm'"Y`U 暂记帐||未定帐suspense account
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8 y`8U0TE3R w)* H&8h@ 4"Qb^y 过期帐||延滞帐overdue account||pastdue account
fd #QCs j:uq85s ,aD~7QX1: kCEo */, 杂项帐户sundry account
c%O97J.5b {X2uFw Gi {`k&Q +gY -O,:~a=*_ 详细帐单||明细表detail account
hrD2-S o3\^9-jmp = 03G~7B> h5T~dGRlR 呆帐bad account
[_`yy T%9t8?I A@?-"=h} (e~9T MY 会计项目title of account
&hI!0DixX Nxl#] @:B}QxC qhG2j; 会计薄||帐薄account-book
l&e{GHz nv+miyvvm ]8OmYU%6V \p}GW 营业报告书||损益计算表account of budiness||business report
Il>o60u1 N"RPCd_ ^~TE$i< kREFh4QO, 借贷细帐||交验帐account rendered
;5$ GJu( gaNe\ jA2%kX\6// )mI>2<Z! 明细帐account stated
q^6#.} hyJ&~i0P{J R}3th/ qf 5]CaWFSmT 与…银行开立一户头to open an account with
ts_|7Ev ;.xKVH/@ :5&UWL| \kY:|T 与…银行建立交易to keep account with
P.k>6T<U> a{}#t} /pU`- 2'OY,Ooe 继续记帐to keep account
Unq~lt%2 "Dq^r9 lgK5E*^ +>2.O2)%q 与…有交易to have an account with
91yYR* c68y\ huyfo1( lfd-!(tXD 作成会计帐||有往来帐项to make out an account with
<tsexsw vr?u=_%Z j"pyK@v2B Z-_Xt^N 清算||清理债务to make up an account
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t]&o0> 2ve<1+V_ kz("LI] 清洁帐目||与…停止交易to close ones account with
agruS'c g *:un+k /F|VYl^_ `)KGajB 结帐to close an account
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F)N8 "cjD-42 ]BRwJ2< x aTvLQ@MQ 清理未付款to ask an account||to demand an account
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IE;idk %1{O 结清差额to balance the account with
Lc]hwMGR* fk1d iB JX&%5sn( *u,xBC2C 清算to settle an account||to liquidate an account||to square an account
]-a/)8 cG@Wo8+ jeA2yjAC 0Ny +NE:6M 审查帐目||监查帐目to audit an account
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'Ce?!UO 0a@tPskV $/(``8li_ 检查帐目to examine an account
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Fhhl^ CQ Ei(ty v/$<#2| 转入A的帐户to charge the amount to As account
LtKR15h, FLkZZ\ !mwMSkkq ~-%z:Re'_ 以计帐方式付款to pay on account
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e~,+rM 代理某人||为某人on ones account||on account of one
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x P9S)7&+DL n3eWqwQ$5 为自己计算||独立帐目on ones own account
NQiu>Sg GGZ9DC\{ Klu0m~X@ eE\T,u5: 由某人收益并负风险on ones account and risk||for ones account and risk
q8GCO\( \]S)PDqR 7[R`52pP fti0Tz' 由某人负担for ones account||for account of one
8 QI+O` SF ^$p$mC (58r9WhS zpNt[F?~1 按某人指示||列入某人帐户by order and for account of one
#0^a-47PA< Y10 5~#oQ& z$/s` |] 列入5月份帐目for May account
tv]9n8v QMDkkNK 3lS1WA &,,:pL[ 编入某中帐项下to pass to the account of||to place to the account of
Dv^M/z2&[ ;vk>k0S tTt}=hQpgX 0juP"v$C> 寄出清算书to send in an account||to send in render an account
9sv#TT5V gS|6,A9 T/hz23nH <Y;w
I#C 支票薄cheque book
YWk+}y}^d p<FqK/ lgbq^d 5+(Cp3 支票陈票人cheque drawer
25W #mh,' >I+p;V$@ Jr(Z Ym' _ZK*p+u% 持票人cheque holder
a`U/|[JM iBKH\em/ %9L+ Q1o 6_;n bqY& 不记名支票cheque to bearer||bearer cheque
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+Je%8jH 记名支票||认人支票cheque to order
h5v=h>c $?;)uoAg d-H03F@N >52%^ ? 到期支票antedated cheque
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JL7;l0# 未到期支票postdated cheque
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y< {WTy/$ Qk 保付支票certified cheque
zu,Yuq T^#d\2 (543`dqAmC =tGRy@QV'\ 未获兑现支票,退票returned cheque
A,?6|g`q' Q&w"!N ]\/"-Y#4Q @=BApuer+ 横线支票crossed cheque
1So`]N4 sg4(@> _]L]_Bh D"IxQ2}k 普通横线general crossing
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EP 特别横线special crossing
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WM?E1@ 空白支票blank cheque
h+j*vX/! 7vc4 JO] {Ia$!q) 9ZuKED 失效支票,过期支票stale cheque
R^"mGe\LL 4E+8kz' v4Kf{9q# ^~dC&!D 普通支票open cheque
xE!b) @>S SH O&:2 DQ c pIV D$E#:[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
"Jdi>{o8 hBhbcWD,ka $'yWg_( *w/N>:V0p 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Rm~8n;7oOr ZvK.X*~s 支票换现金||兑现to cash a cheque
X1BqN+=@9 O9N+<sU=X TP)o0U XEN-V-Z%* 清理票款to clear a cheque
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b` '{cFr 保证兑现to certify a cheque
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i6`( ,wy;7T>ODd 填写支票数额to fill up a cheque
%4BQY>O)@ LxiN9 /UaQ2h\ vG=Pi'4XXo 支票上划线to cross a cheque
fgHsg@33N #Yy5@A}`o 1&Ma`M(' , 10+Sh 开发支票to make out a cheque
`M- llCE}Vdh i.7$~} >)mF'w 签发支票,开立支票to draw a cheque||to issue a cheque
"cbJ{ G1pk 8v)HTD/C y5VohVa` ^}:0\;|N 透支支票to overdraw a cheque
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W>'gG}. D>`{f4Y C[+?gQJ[9 背书支票to endorse a cheque
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x? Eok8+7g0& 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
@#9xSs# m5hu;>gt z,VXH ?.Zo Q1H.2JXr 拒付支票to refuse a cheque
Ysi@wK-LnF DG3Mcf@5 G)""^YB- IY?o \vC 拒付支票to stop payment of a cheque
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Fo]]j= 提示要求付款to present for payment
LI"N^K'z M@0S*[O{" 6$fwpW cr^R9dv 见票即付持票人payable to bearer
1+tPd7U @*$"6!3s5 %<h2^H\O J!'IkC$> 支付指定人payable to order
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f 已过期||无效out of date||stale
#|Je%t}~ X d&oERJj Ge76/T%{Q Ft>, 请给出票人R/D||refer to drawer
M/}i7oS] P{8<U8E QX9['B< 2{L[D9c/6 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
/j(<rz"j QO|jdlg C7Hgzc|U COSQ 文字与数字不一致words and figures differ
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{ I4zm{ 1g 支票
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$tebNiP 时间已过account closed
7L!q{%} &F +hh{ %#7^b=;= 0&2&F=fOa< 更改处应加盖印章alterations require initials
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