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。
sPbtv[bC 会计报表statement of account
$\0j:<o t6js@Ih \r<&7x#j ,g^Bu{? 往来帐目account current
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_# UEf ;'cv?3Y ^\_`0%`> `[Lap=.'. 现在往来帐||存款额current accout
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!y*V;J 销货帐account sales
2]Y (<PC xG<S2R2VQh tT'd] >,1'[)_ 共同计算帐项joint account
h2,AcM I,?bZ&@8 iiRK3m VX;u54hS 未决帐项outstanding account
)Cx8?\/c=x .W?POJT hW/*]7AM^ E1VCm[j2 贷方帐项credit account||creditor account
d8Upr1_ >)5rOU Bt.W_p TcRnjsY$ 借方帐项debit account||debtor account
+R*4`F:QJQ HqN|CwGgJ: sU{+.k{ 4e*0kItC 应付帐||应付未付帐account payable
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`cZG&R 2|Tt3/Rn 应收帐||应收未收帐account receivable
Yh"Z@D[d ?g<*1N?: L.|GC7$0 0.+iVOz+Y 新交易||新帐new account
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6"\.@4 flb3Iih 未决帐||老帐old account
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A.<X78!^ 现金帐cash account
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F}5mUcZ4 E}a3. 6)p Ik kJ4G b?bIxCA8 流水帐running account
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Wem 暂记帐||未定帐suspense account
NT8%{>F` /CZOO)n W<9GwMU }]?RngTt 过期帐||延滞帐overdue account||pastdue account
o}Xp-P {0QA+[Yd&! r &TxRsg{ zV2c`he%z 杂项帐户sundry account
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lP `zep`j&8^ VD=$:F] 详细帐单||明细表detail account
? th+~dE P-vA.7 _IY)<'d }!.7QpA$ 呆帐bad account
JG4&eK$- f0hi70\(X fnXl60C% [hFyu|I! 会计项目title of account
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1,3g 会计薄||帐薄account-book
GZ4{<QG ?2G^6>O` B1p9pr =h&^X>! 营业报告书||损益计算表account of budiness||business report
gjs-j{* RF6|zCWuI O &X-)g= 9ge$)q@3 借贷细帐||交验帐account rendered
$/d~bk@=l (d!vm\-PH |L+GM"hg 'kUrSM'*$N 明细帐account stated
vJcvyz#%1 gr-%9=Uq z&-`<uV~ tdt6*
与…银行开立一户头to open an account with
d&U;rMEv l_kH^ET `[ne<F?e DSnsi@Mi 与…银行建立交易to keep account with
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Z_ @B[=`9KF[ UcK!v*3E 继续记帐to keep account
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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#3 ho:,~ A;k "5YsBih B$lbp03z 清算||清理债务to make up an account
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KPz 7"S|GEs: >%W"u`Q 清洁帐目||与…停止交易to close ones account with
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?c43cYb |X_yL3`Zb y[$e]N 结帐to close an account
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h:~*g 'uPqe.#? )^r4|WYyt 清理未付款to ask an account||to demand an account
66BsUA.h gReaFnm KT|$vw2b ]#J]f 结清差额to balance the account with
`"D7XC0x zPVA6~|l K1C# +^"|FtKhE 清算to settle an account||to liquidate an account||to square an account
!WIL|\jbh V&f3>#n\ PSy=O\ 7aU*7!U 审查帐目||监查帐目to audit an account
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; eH6#'M4+\ 检查帐目to examine an account
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tDMK'h 转入A的帐户to charge the amount to As account
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k&rl%P 以计帐方式付款to pay on account
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aFbA=6 MqNp*n2 代理某人||为某人on ones account||on account of one
PmTA3aH %RJW@~! "%sW/ph $w65/ 为自己计算||独立帐目on ones own account
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AW]12_ Dui<$jl0b }5%!:= 由某人收益并负风险on ones account and risk||for ones account and risk
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S `zTVup& 8ayB<b>+]" 由某人负担for ones account||for account of one
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\>1{^ 6T)D6;@L )!OEa] 按某人指示||列入某人帐户by order and for account of one
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^' 列入5月份帐目for May account
0/),ylCj 3s$m0 4sG^bZ, qf'uXH 编入某中帐项下to pass to the account of||to place to the account of
W>h[aVTO 2.CI^.5& :vm*miOF xKIm2% U9 寄出清算书to send in an account||to send in render an account
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r _o<8R@1 whD%Oz*f 支票薄cheque book
"y62Wo6m) i8EMjLBUR t\'URpa+5% Pxl7zz&pl= 支票陈票人cheque drawer
<b{ApsRJf sg2T)^*V {E>kFeg I=.98v% 持票人cheque holder
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nIdvff 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
8 \%*4L' -3F|)qwK ix6j=5{ Z^s&] 到期支票antedated cheque
sJMT _yt; Gi?" "Bn!<h}mg ^ WidA- 未到期支票postdated cheque
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l`% 7H9&\ur9+ ? !cUAa>iH ..;}EFw5 保付支票certified cheque
epR7p^`7 abx/h#_q wwk=*X-8 6[w_/X" 未获兑现支票,退票returned cheque
a%V6RyT4qW 3~%9;.I3! w}X <]u A^*0{F?,) 横线支票crossed cheque
E2+O-;VN wtIXZUx |*K AqTO0 ]uG9WT6l 普通横线general crossing
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R+ =c[9:&5Q jgK8} C hCuUX)>Bt 特别横线special crossing
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y) (V!:6 :I[nA?d[& 空白支票blank cheque
W&T-E, Pq KbG<}Y f#FAi3 W;P8=q 失效支票,过期支票stale cheque
M&wf4)*%0+ Gx,<|v 4$~eG"wu WzDL(~m+Z 普通支票open cheque
DQui7dr)l `O/1aW1 #{-B`FAQ vtk0 j 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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4iH[ 1P;J%.{ .!/w[Z] ae_Y?g+3 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
KxhMPvN' Qqm'Yom%T bys5IOP{]o Gl;xd 支票换现金||兑现to cash a cheque
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y0 清理票款to clear a cheque
Kg?(Ax4 v'=$K[_ vLCyT=OB` -]n\|U< 保证兑现to certify a cheque
>h)D~U(H g6aIS^mU 7n}$|h5D uC$!|I 填写支票数额to fill up a cheque
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S^v 支票上划线to cross a cheque
F)K&a V?t56n Y} e\)r"!?H` 9696EQ,I 开发支票to make out a cheque
uE E;~`G -,:^dxE' _"l2UDx l/xpAx 签发支票,开立支票to draw a cheque||to issue a cheque
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~ 'Hf+Y/` 8SGqDaRt 透支支票to overdraw a cheque
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背书支票to endorse a cheque
@V}!elV 3R>"X c unvS `>)Np yRAfIB$T}" 请付票款||清付票款to pay a cheque||to honour a cheque
3le$0f:O ^tFlA) zu_bno! _~Id~b 支票退票to dishonour a cheque
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0?,<7}"<X 4$oDq 拒付支票to refuse a cheque
QtHK`f>4#n &v)/mc7D `;Od0uh `a6AES'w$ 拒付支票to stop payment of a cheque
:8t;_f ZHM NG~! XOL_vS24 yz7Fe 提示要求付款to present for payment
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U !x JA09 o( &|fPskpy 见票即付持票人payable to bearer
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<,E9 I]ZksC 支付指定人payable to order
Nt,:`o | M 4E|^p=5 bx%Ky0Z 9fy[%M 已过期||无效out of date||stale
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Tz5P cO8yu`4!e |R;` 3Yf~5csY 请给出票人R/D||refer to drawer
PDpuHHB 14`S9SL{V Qk2*=BVh d(YAH@ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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7w. yu}T><Wst 文字与数字不一致words and figures differ
1RauI0d* emHaZhh q*!Vyk p4uN+D`.U 支票
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JLGC'mbJ 时间已过account closed
-amNz.`[PR m 0]1(\% =d$m@rc0r l!<(}?u9 更改处应加盖印章alterations require initials
m~tv{#Y <uImZC MKh}2B#S Jq:Wt+a TU1W!=Z
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^Wm03w 时间已过effects not cleared
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:N>K5* =)f.Yf|A* IN@ =UAc& WM0-F@_ 停止付款payment stopped
,Vy_%f n){u!z)Al 1QbD]"=n [33=+Ca 支票毁损cheque mutilated
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bpa^ # ';b>J Hv*+HUc(: V8G.KA " 汇款||寄钱to remit||to send money
$'w>doUlA }-@h H( ,_bG'Hmt :Vrj[i-{ 寄票供取款||支票支付to send a cheque for payment
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