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。
i4 Vv6Sx1 会计报表statement of account
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往来帐目account current
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qwx{U ~\~K,v xIh,UW# 现在往来帐||存款额current accout
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Cvf^3~q G)'(%rl 销货帐account sales
y~AF|Dk= 6EeK5XLf, $IU|zda8 P:8P>#L 共同计算帐项joint account
Zc Y* TGx UAi] hUq ka$oUB)iQ v%6mH6V 未决帐项outstanding account
n:P5m9T g9F4nExo E:C-k^/[Y c3NUJ~>=y 贷方帐项credit account||creditor account
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_[\[ a6v ls]? NtnKS@Ht 借方帐项debit account||debtor account
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BA$, aC#8%Spj !gfz4f& 应付帐||应付未付帐account payable
Q|`sYm'. ?{Gf'Y}y& 6+;B2;*3 OVE5:)$x 应收帐||应收未收帐account receivable
yj+HU5L4 NgXV|) L ' Oe}Ja 4xE [S 新交易||新帐new account
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~} N (.DX</f/4 V9"?}cR/W; 未决帐||老帐old account
Ef2#}%> Pd[&&!+gV h5.>};"@' -#ta/*TT: 现金帐cash account
1tNmiAu &74*CO9B9 c!{]Z_d\ =H\ig%%E@ 流水帐running account
%O< qw XZk?aik}` @9wug!, 6UkX?I`> 暂记帐||未定帐suspense account
32N*E, l]GUQcN= o|v_+<zD! X~Yj#@ 过期帐||延滞帐overdue account||pastdue account
ny. YkN2 +$YluGEJ kZsat4r MJ)aY2 杂项帐户sundry account
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G]kv3F: 详细帐单||明细表detail account
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# -]?F 呆帐bad account
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Psf'#4g 会计项目title of account
Q0}Sju+HX G%V*+Ond {y[T3(tt oA _,jsD4 会计薄||帐薄account-book
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+OU ;LBq! )i;o\UU 营业报告书||损益计算表account of budiness||business report
Z|z+[V}[ *W#_W]Tu "2}E ARa (oYM}#Q 借贷细帐||交验帐account rendered
t/= xY'7 %Q}T9%Mtj >|Hd*pg)) bOi`JJ^ 明细帐account stated
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$ 与…银行开立一户头to open an account with
Y+k)d^6r \9*,[mvC s4$Z.xwr )<D(Mb2p| 与…银行建立交易to keep account with
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Q# M-Az2x;6 继续记帐to keep account
%CxrXU -N')LY 6o_t;cpT {jOCz1J 与…有交易to have an account with
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X ;+dB-g[ f$lf(brQ: *g}(qjl< 作成会计帐||有往来帐项to make out an account with
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Ht{ 清算||清理债务to make up an account
Z2yZz:.' #1:&uC1vj !,mv 7Yj F 8\nAX 清洁帐目||与…停止交易to close ones account with
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[^I2 Zhl}X!:c?\ 结帐to close an account
IAD_Tck <c[+60p" YQzs0t , Mh04O@" 清理未付款to ask an account||to demand an account
~aK@M4 }";\8 FbMX?T"yH GW_@hYIqD 结清差额to balance the account with
HWFI6N kKV`9&dZe \0'7p-T6 IK%fX/tDyc 清算to settle an account||to liquidate an account||to square an account
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H6 ;%r#pv~ o}XbFLn T@PtO"r 审查帐目||监查帐目to audit an account
~.;S>o[ L:HJ: (UDR=7w) %&L]k>n^ 检查帐目to examine an account
5>J{JW| <<@vy{*Hg T&_!AjH Zy BN o] 转入A的帐户to charge the amount to As account
YYrXLt: eGrC0[SH xP<cF p)d0ZAs 以计帐方式付款to pay on account
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!1 :eQ?gM!, p&wXRI gkdd#Nrk 代理某人||为某人on ones account||on account of one
mmrx*sr= RW!D!~ -ec~~95 YYFJJ,7? 为自己计算||独立帐目on ones own account
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/.fd 由某人收益并负风险on ones account and risk||for ones account and risk
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HH[b1z2D 由某人负担for ones account||for account of one
j%R} 4ed+'-"m RsJj*REO /esSM~*H 按某人指示||列入某人帐户by order and for account of one
jIx5_lFe ?pdvFM unqX<6hu MR$Bl"d 列入5月份帐目for May account
gTRm Ob+L|FbnN `X8AM= mjbr}9 编入某中帐项下to pass to the account of||to place to the account of
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ioY 寄出清算书to send in an account||to send in render an account
o.DT`L8 vKppXm1 :UmY|=v?t +D|y))fE 支票薄cheque book
gio'_X n|F$qV_p\ w~>V2u_- gc@,lNmi 支票陈票人cheque drawer
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R*I{?+ IbAGnl { 持票人cheque holder
;Dg8> $aTZC>R SlvQ)jw% IGs!SXclCs 不记名支票cheque to bearer||bearer cheque
7>`QX% 9|O#+_=+v O G#By6O 5!,`LM9 记名支票||认人支票cheque to order
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`{u jJ86Ch 到期支票antedated cheque
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WejY`}H% 未到期支票postdated cheque
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3B95t- 保付支票certified cheque
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未获兑现支票,退票returned cheque
8)3g!3S +K2jYgy ;,n{6` I$v*SeVHE 横线支票crossed cheque
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funRy XJTY91~R 普通横线general crossing
HjUs}#</ pA9^-:\* !]7r>NS> BKe~y 特别横线special crossing
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A>fb 37Vs9w 空白支票blank cheque
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M?a OF*m9 DE:FWD<} 失效支票,过期支票stale cheque
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Mhe=[ Hzh?w!Ow 普通支票open cheque
Hrm^@3 }$r/#F/Fn q-O=Em <* hb'S!N5m 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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l6H/B ]Sg4>tp 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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09XO 支票换现金||兑现to cash a cheque
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m' #@Yw]@5M :it52*3= 清理票款to clear a cheque
={y Mk @DG$ !=M[u+- fvgjqiT 保证兑现to certify a cheque
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Is.T 填写支票数额to fill up a cheque
gB,~Y511 "pGSz%i- o8c4h<, aj;OG^(!2_ 支票上划线to cross a cheque
Xi`K`Cu+ ousvsP%' ,;9byb H7!j5^ 开发支票to make out a cheque
~Qjf-| ^\:"o z)N8#Y~vn ^F/gJ3_; 签发支票,开立支票to draw a cheque||to issue a cheque
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:m3l! 透支支票to overdraw a cheque
K1]m:Y< H|&[,&M> ,q$'hY TaJ :s|" ZR 背书支票to endorse a cheque
YJi C}.4Q AdV&w: ^yf 4,kdP)Md$ #1c%3KaZI 请付票款||清付票款to pay a cheque||to honour a cheque
}: v&Nc KneCMFy \=3V]7\& ZdQt! 支票退票to dishonour a cheque
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5zHn 拒付支票to refuse a cheque
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" fHK`u' =y)e&bj 拒付支票to stop payment of a cheque
BVAxeXO F2jZ3[P hfzmv~* h8# 14? 提示要求付款to present for payment
JRfG]u6GU 701ei; yr=$a3web; AG?cI@', 见票即付持票人payable to bearer
i}d^a28 7OSk0%Q, )nncCUW WBcnE(zF 支付指定人payable to order
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n Z{<& 2* BllS3I}V 已过期||无效out of date||stale
X6hm,0[ AXbDCDA E8$k}I (t$jb|Oa 请给出票人R/D||refer to drawer
!$}:4}56F |]s/NNU PHZ+u@AA6@ U tb"6_ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
UEkn@^&bg _Z9HOl@ `cu W^/c LU'<EXUbY 文字与数字不一致words and figures differ
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j!RbW 支票
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$hND!T+; 时间已过account closed
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]yg3|C; 更改处应加盖印章alterations require initials
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