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。
A#&Q(g\YE 会计报表statement of account
!FwR7`i iwb]mJUA ZZ 1s}TG +[l52p@a 往来帐目account current
+^!;J/24 4Y>v+N^ O&=40"Dr 'M"JF;*r 现在往来帐||存款额current accout
Yv0;U Kd q0Rd^c =*f>vrme a|B^% 销货帐account sales
XAN{uD^3\% v/% q*6@ UPtWj8h y?BzZ16\bL 共同计算帐项joint account
u@!iByVAg CV<@Rg
oa iy&*5U "]BefvE 未决帐项outstanding account
,BuN]9# Wj N0KA 5 fGUJ[F= pPztUz/. 贷方帐项credit account||creditor account
FS.z lk\D= **I9Nw!IH {4\hxyw I"*;fdm 借方帐项debit account||debtor account
Bsm>^zZ`YU :UuPy|> UloZo?
e` d\nBc6 应付帐||应付未付帐account payable
6`LC(Nv%-n yKR0]6ahA !X 3/2KRP7 !*8x>,/> 应收帐||应收未收帐account receivable
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.*H0{ 7h?yAgDv~ ypxqW8Xe 新交易||新帐new account
D7Y5q*F Ck,.4@\tK x~."P*5 8.ek_r 未决帐||老帐old account
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!dUQ y%T5"p$, 现金帐cash account
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8 =l`xXma +~ro*{3 \FOX#|i) 流水帐running account
}vOUf#^k 02]9OnWw Y=3:Q%X ^iJMUV| 暂记帐||未定帐suspense account
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`zy w;$@ </ g{8R+ 过期帐||延滞帐overdue account||pastdue account
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i |Iy55~hK` 杂项帐户sundry account
;K?fAspSH 2aUz.k8o ?U0iHg{ ;??wLNdf- 详细帐单||明细表detail account
sY,!Ir`/` &/lJ7=Nq _t:cDXj pt8X.f,iA 呆帐bad account
ypXKw7f( |7Z,z0 ?V qR < `4s5yNUi= 会计项目title of account
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%+$P<Rw7 zY8"\ZB 0_bt*.wI+ 会计薄||帐薄account-book
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=y7]9SOq lwLK#_5u 1Qf21oN{ 营业报告书||损益计算表account of budiness||business report
HSx~Fs^J @M4~,O6- e4NT :o$ R@l 借贷细帐||交验帐account rendered
1$idF O#A1)~ L{2\NJ"+u Xj$J}A@ 明细帐account stated
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/& <C6/R]x# xy$FS0u SPsq][5eR 与…银行开立一户头to open an account with
[p@NzS/ {mL/)\ "}K/ b o<-%)#e 与…银行建立交易to keep account with
#s1M>M) @Risabn ,?B.+4CW\E XrC{ {K 继续记帐to keep account
l{#m"S7J^ )F? 57eh UVu"meZX <-Q0WP_^ 与…有交易to have an account with
L5yxaF{] aJMh> >^:g[6Sj XoSjYG(>, 作成会计帐||有往来帐项to make out an account with
r _xo>y~S B\|>i~u( |[K7oa~# j %TYyL- 清算||清理债务to make up an account
U`6QD}c"s #2ZXYH} =(v!pEF '! 1ts @ 清洁帐目||与…停止交易to close ones account with
dGIu0\J\$ 8tA.d.8 c7s4 g- j)-D.bY0 结帐to close an account
RW(AjDM *{4cc eiEZtu pw>AQ 清理未付款to ask an account||to demand an account
`4}!+fXQ `r*6P^P 2+=|!+f bwVv#Z\r 结清差额to balance the account with
)SA$hwR 8.pz?{**T +8^9:w0} |B` -chK 清算to settle an account||to liquidate an account||to square an account
hQL9 Zl~ 5.?O PK6 !a~x|pjJ I J4"X#Q/ 审查帐目||监查帐目to audit an account
A^ ,(Vyd Z$zUy|s[ ,xD{A}}
V l7s=b4}c 检查帐目to examine an account
!-.-!hBN X3W)c&Pr h*MR5qa VdeK~#k 转入A的帐户to charge the amount to As account
+=k?Dp[ /kw4":{] >t D-kzN o B6"D 以计帐方式付款to pay on account
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Jdip) :ZL>JVk Z;>~<#!4 Z$ftG7;P0 代理某人||为某人on ones account||on account of one
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Ep?a>\ E*w 2yWR 为自己计算||独立帐目on ones own account
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u@!' BB%(!O4Dl QK? 5)[ J WN?T*bz2 由某人收益并负风险on ones account and risk||for ones account and risk
dlT\VWMha( ^1~/FU 4|2$b:t BPG)m,/b 由某人负担for ones account||for account of one
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@ tLvli>y@ 按某人指示||列入某人帐户by order and for account of one
/ruf1?\,R %eV`};9 %'=oMbi>i4 he+[ 列入5月份帐目for May account
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i2N V ~qqtFjlG^ 编入某中帐项下to pass to the account of||to place to the account of
YAPD7hA _yoG<qI NDg]s2T 'D/AL\1{p( 寄出清算书to send in an account||to send in render an account
P9>C!0 -x )/U1; O EmUxM_T/2 :_aY:` 支票薄cheque book
8@A[`5 CYn}wkz b@X@5SJFW }2r08,
m 支票陈票人cheque drawer
&.z/dFmG E1C8yIF 9<M$jx) ho20>vw# 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
;VuB8cnL` X,N@` UA9LI<Y 7wqwDE 记名支票||认人支票cheque to order
{Psj#.qP1 Ck:J u#,]>; :$tW9*\KY 到期支票antedated cheque
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K(5&u oTfbx+i/G 未到期支票postdated cheque
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etoE$2c 保付支票certified cheque
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"q ^pjez+ 未获兑现支票,退票returned cheque
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6&2 uqUo4z 5T (FaT{W{ x-pMT3m\D# 横线支票crossed cheque
>gZz`CH oB\Xl)A< PsgzDhRv $"8k|^Z3 普通横线general crossing
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g q KM]wu0Et *o[%?$8T
;Wa{q.) 特别横线special crossing
LasH[:QQQ )ziQ=k6d6 H5s85"U# <J)A_Kx[57 空白支票blank cheque
kOCxIJ!Xp= 8w&rj- nIjQLx 9NP l]iA) 失效支票,过期支票stale cheque
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8rtZ O i0;.<kX iy]}1((hR cDiz!n*.q 普通支票open cheque
vb- .^l 4l''/$P JF*g!sV% `I8^QcP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
m GhJn tFaE cP ]M(mq`K SR&
mHI-f0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
a<wZv-\Vau mM}Ukmy `z_7[$\~ y!gM)9vq 支票换现金||兑现to cash a cheque
@q/1m~t Z0eBx EYxRw 4Aew
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清理票款to clear a cheque
@;fE%N pRvs;klf Yp]G)}'R 3\n{,Q 保证兑现to certify a cheque
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. <j\;>3Q 填写支票数额to fill up a cheque
Zd U{`>v *Qx|5L!_ Mlw9#H6 yim$y,=d 支票上划线to cross a cheque
B bw1k r.b6E% D "O[76}I+.q huJ
q#5? 开发支票to make out a cheque
_IV@^v `b ")Bx| kc'0NE4oq qW~R-g] 签发支票,开立支票to draw a cheque||to issue a cheque
&}0wzcMg 0@K:Tq-mF 0? us]lx ^D;D8A. 透支支票to overdraw a cheque
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i 背书支票to endorse a cheque
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4J k!/_/^{ 请付票款||清付票款to pay a cheque||to honour a cheque
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Cf )L<?g!j~ O;0<^M/0G 支票退票to dishonour a cheque
bsi q9$F DIqT>HHZ pR6A#DgB ^wF@6e7/& 拒付支票to refuse a cheque
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|5IY`;+9 拒付支票to stop payment of a cheque
{9Mdt`WL FPMSaN P K%c ATA3 <`xRqe:&9 提示要求付款to present for payment
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见票即付持票人payable to bearer
ju^"vw UI<PNQvo9 Q)6wkY+! (C l`+ V 支付指定人payable to order
]v@ tZ} UiK+c30FU L.0} UXd #HM\a 已过期||无效out of date||stale
9<A\npD L_gsG|xX '!fFI 1s @x=BJuUuX 请给出票人R/D||refer to drawer
PF'5z#] NP RC8)f8
n $uUb$8Bu 1V**QSZ1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
1>@]@ST[: Q}Ze-JIL$ 2[LX\ < R|)5/9 文字与数字不一致words and figures differ
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L]I' 4VmCW"b7h mF*?e/ y/@;c)1b9 支票
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D0#T-B\# 时间已过account closed
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