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。
m< _S_c 会计报表statement of account
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1pV~k "#[!/\=?: .ZvM ^GJb 往来帐目account current
0U%f)mG OQW#a[=WQ h 3]wL.V 3)\8%Ox 现在往来帐||存款额current accout
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销货帐account sales
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MK 共同计算帐项joint account
QUu}Xg: sZx/Ee =c/wplv* N[<\>Ps|u 未决帐项outstanding account
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贷方帐项credit account||creditor account
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*g~6 借方帐项debit account||debtor account
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\ ,%uo6% o4|M0 G1 vNt7 应付帐||应付未付帐account payable
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s% &*+'>UEe5 O^oWG&Y;v z^'gx@YD*v 应收帐||应收未收帐account receivable
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wF1 新交易||新帐new account
\ExMk<y_& ,6-:VIHQ B} lvr-c# |S_eDjF 未决帐||老帐old account
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现金帐cash account
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ML|FQ 流水帐running account
`@`CG[-9 be.*#[ E=nIRG|g %5(I/zB 暂记帐||未定帐suspense account
Dfmjw nAv#?1cjz 1`=nWy=' =vX/{C 过期帐||延滞帐overdue account||pastdue account
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WXQOo8 MN\HDKN 杂项帐户sundry account
x(1:s|Uyp{ ~E17L]ete 6 (]Dh;gC A^USBv+9` 详细帐单||明细表detail account
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&Y`+ 0S8 {*G9|#[/@ F1*>y 呆帐bad account
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U?. 会计项目title of account
CsGx@\jN La`N PY_:> H\ F:95 Cd#(X@n 会计薄||帐薄account-book
wW>A_{Y zdB^S%cztS TM%|'^) ]cHgleHQ 营业报告书||损益计算表account of budiness||business report
t}r' k/[ f6hnTbJ +$ 'Zf0U D4eDHq 借贷细帐||交验帐account rendered
oB(?_No7 .*OdqLz BC^ := M\uiq38 明细帐account stated
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与…银行开立一户头to open an account with
W=N+VqK n(1l}TJy 3dg1DR; ;17E(tl 与…银行建立交易to keep account with
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继续记帐to keep account
Ua:}V n&! X-bcQ@Oj ZF!h<h&, Kn5~d(: 与…有交易to have an account with
$0W|26; zfJT,h-{ qU \w= uy>q7C 作成会计帐||有往来帐项to make out an account with
`+]Qz =} ?g_3 [Fk {:/#Nc$5 \j$&DCv 清算||清理债务to make up an account
">\?&0 {5Q!Y&N.% E^B'4 ?qb}?&1 清洁帐目||与…停止交易to close ones account with
2=*H 8'k {i;r )v'WWwXY> 1I%w?^sm_ 结帐to close an account
#]\Uk,mhZB "BM#4 0Um2DjTCG =>m<GvQz 清理未付款to ask an account||to demand an account
iDpSj!x/_ `aOFs+<) 9Gvd&U '+@=ILj> 结清差额to balance the account with
wo3d#= D(~U6SR xB@ T|EP bTI|F]^! 清算to settle an account||to liquidate an account||to square an account
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{y)=eX9 ]}V<*f 审查帐目||监查帐目to audit an account
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4j* kXViWOXU^ 检查帐目to examine an account
"fb[23g%@k T~-ycVc T; 4NRC `~cqAs}6]Q 转入A的帐户to charge the amount to As account
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[ zOJ%} 以计帐方式付款to pay on account
\P[Y`LYL VMZMG$C t^&Cxh ::`HQ@^ 代理某人||为某人on ones account||on account of one
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z1k-&! &s(^@OayE jVi) Efy 为自己计算||独立帐目on ones own account
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8$=n j 由某人收益并负风险on ones account and risk||for ones account and risk
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_O?`@g?i GblA9F7 x[p|G5 由某人负担for ones account||for account of one
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F I{|O "8 Cp\6W[2+B jRa43ck 按某人指示||列入某人帐户by order and for account of one
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@Qf~ 列入5月份帐目for May account
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ql~q 编入某中帐项下to pass to the account of||to place to the account of
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HZE#Ab*L 寄出清算书to send in an account||to send in render an account
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$1?i) b`Zx!^ #\{l"- E: 68?IJ 支票薄cheque book
[jQp~&nY |"}FXaO zpn9,,~u u,ho7ht3( 支票陈票人cheque drawer
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ySX 6q\bB Q-oktRK 持票人cheque holder
/8'NG6"H` uh0VFL*@ /xBb[44z8 P8:dU(nlW 不记名支票cheque to bearer||bearer cheque
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}j"Qi` g/d<Zfq<{ 记名支票||认人支票cheque to order
a=_g*OK}D KfEx"94 dES"@?!^ &J]K3w1p 到期支票antedated cheque
#P9~}JB3, d'gfQlDny HVCe;eI ?=msH=N<l 未到期支票postdated cheque
! I:%0D s]0{a.Cpv oSKXt}sh p<FzJ 保付支票certified cheque
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Mx ?d 未获兑现支票,退票returned cheque
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dU2gV SHxNr(wJ<Q Lg+Ac5y}` F,F4nw<W 普通横线general crossing
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XL& 4Z=_,#h4. 特别横线special crossing
>2)OiQ`zg UgSB>V<? HRCT} )EuvRLo{S7 空白支票blank cheque
1=c\Rr9] &{hL&BLr mDABH@R 2]jn '4 失效支票,过期支票stale cheque
/Iy]DU8 8^2oWC#U( I*{nP)^9 dL 1tl 普通支票open cheque
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Vb;*m5,?: nNV'O(x} N)| yu1S 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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'cmSiz- }'V5/>m[ 6vo;!V6 <z&/L/bl" 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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CtO 支票换现金||兑现to cash a cheque
zT.7 Yui3+}Ms orpri O|qD dr}`H,X"3 清理票款to clear a cheque
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P VBGuC c/ FaSf7D`C 保证兑现to certify a cheque
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i:4n 填写支票数额to fill up a cheque
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F[ WIT>!|w_ ~9]hV7y5C Jy:Qlx` 支票上划线to cross a cheque
YeL#jtC BWa,f8 `Bp.RXsd* ,/%=sux 开发支票to make out a cheque
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G$A S>6~lb8G cWaSn7p !X YMcD|Kb p 签发支票,开立支票to draw a cheque||to issue a cheque
kQSy+q , , OW pfD c9PMj /GN<\_o=q 透支支票to overdraw a cheque
-q1??u vhW2PzHFRi mbxZL<ua 2!m/ 背书支票to endorse a cheque
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[/M/ 请付票款||清付票款to pay a cheque||to honour a cheque
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^9/_g'6 R6Km\N 2d #1=+V '(f* 2eE: 支票退票to dishonour a cheque
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o>f >}8j+t&T ]Idk:et 拒付支票to refuse a cheque
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D @s;;O\ 拒付支票to stop payment of a cheque
qZtzO2Mt v6bGjVK[ ZF9z~9 XkE`U5. 提示要求付款to present for payment
l'-Bu( {OkV%Q< .+3g*Dv{& yy^q2P 见票即付持票人payable to bearer
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3 W.f/pu 30#s aGV 支付指定人payable to order
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NI76U |^"1{7) 已过期||无效out of date||stale
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=;.:qe _ @NL;w:! 请给出票人R/D||refer to drawer
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3=P]x;[ba 45@ I *` 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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*jp79G OhQgF 文字与数字不一致words and figures differ
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lc!d Ct <udO 支票
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)np:lL$$ 时间已过account closed
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pSH=%u> 更改处应加盖印章alterations require initials
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时间已过effects not cleared
ed{ -/l~j (&Kk7<#` T?CdZc. ~OYiq}g 停止付款payment stopped
JQ_sUYh~3 #>("CAB02T 6xx<Y2@ A7Cm5>Y_S 支票毁损cheque mutilated
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<X%*&% 汇款||寄钱to remit||to send money
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