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。
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l 会计报表statement of account
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yO& 2&KM&NX~ +WfO2V. 往来帐目account current
-,pw[R " ,>,t_J jImw_Q Bnu5\P 现在往来帐||存款额current accout
`\M}~ GSa U:A 1Farix1YDq f6U
i~ 销货帐account sales
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^4vVz !v?WyGbUg 共同计算帐项joint account
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$I4:g.gKpG $G D@e0 未决帐项outstanding account
tJ9-8ZT* Q/y"W,H# JzZ@Z8%a; f;cY&GC 贷方帐项credit account||creditor account
nf)y_5y QvvH/u 8%#pv} k^e;V`( 借方帐项debit account||debtor account
%Z!3[.%F Qm5Sf=E7Q 1qN+AT Mcm%G# 应付帐||应付未付帐account payable
|>!tqgq NsUP0B}. u[+/WFH lm\~_ 4l1 应收帐||应收未收帐account receivable
Rt3/dw(p Tt+E?C%Y U%H6jVE q-R'5p\C?| 新交易||新帐new account
{"n=t`E)3 1b`WzoJgH p?e-`xs F_z1ey`t 未决帐||老帐old account
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*kj;- g#s hd~e ZJ'Tb<fP 现金帐cash account
_h0hl]rf 2YhtD A Ew>lk9La( tVqc!][ 流水帐running account
tL}_kK_! fYUbr"Oe |Wz`#<t _8ubo\M~ 暂记帐||未定帐suspense account
i;I!Jc_b' XI7:y4M c!Wj^ v/z~ j 过期帐||延滞帐overdue account||pastdue account
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!5 .XPPd?R 杂项帐户sundry account
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&09g0K66 )Oix$B!- 详细帐单||明细表detail account
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*l st-I7K\v X].Igb)2 At)\$GJ 呆帐bad account
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n,$Z,G#K w i=&W gQ=l\/H 会计项目title of account
WYY&MHp R~H +.Vh /Q\|u:oO, :,1kSM%r 会计薄||帐薄account-book
LypBS]ru W}rL HAaDh BZ}_ !B:wzb_ 营业报告书||损益计算表account of budiness||business report
KvkU]s_ 8s)(e9Sr E0aJ~A(Hv qJYEsI2M 借贷细帐||交验帐account rendered
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kl-E: $@@@</VbP ;b;Bl:%? Lu9`(+ 明细帐account stated
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Vk [s&0O<Wv 与…银行开立一户头to open an account with
ve@E.` [6cf$FS9 ]D&\|,,( =v49[i 与…银行建立交易to keep account with
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gWqs' 继续记帐to keep account
0W!S.]^1 MoMxKmI 734<X6^1 z\+Ug9Of 与…有交易to have an account with
bguTWI8bk zx`(ojfu WIYWql>* ^+rI=c 0 作成会计帐||有往来帐项to make out an account with
e(Y5OTus W~d^ *LZt
/nz J`d bo40s9"-*W 清算||清理债务to make up an account
!A'3Mw\Nm UB3hC`N\ 0q_?<v_1 4v;KtD;M 清洁帐目||与…停止交易to close ones account with
Gc2:^FVlh -E>LB\[t) ,FWsgqL{l MD>xRs 结帐to close an account
p}(pIoyUF ]3I@5 }5% Fb<fQIa l?:S)[: 清理未付款to ask an account||to demand an account
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1 8&c:73=?X &*9' 0 iPdR;O' 结清差额to balance the account with
dr^MW?{a\ (R-( ]7J* (,sp L)9uBdF 清算to settle an account||to liquidate an account||to square an account
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CM4#Nn=i~ 审查帐目||监查帐目to audit an account
)W |_f CMC9%uq Yk=2ld;; ~vB dq Yj 检查帐目to examine an account
,QPo%{:p !m6=Us UX@8 k]~|!` 转入A的帐户to charge the amount to As account
UqNUP+K Nc:0opPM k`NXYf: }$@ EpM 以计帐方式付款to pay on account
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I%& !a^'Jbb B~47mw&b 代理某人||为某人on ones account||on account of one
} T&~DVM 2!?=I'uMA DT3koci( #D
.hZ=! 为自己计算||独立帐目on ones own account
Hgbrlh /TY=ig1z m(CAXq-t `@^s}rt + 由某人收益并负风险on ones account and risk||for ones account and risk
H -t" Z} ,$bK)|pGV UAOH9*9* U[|o!2$ 由某人负担for ones account||for account of one
Tzr'3m_ %,f(jQfg_ %nhE588xf lt& c/xi_ 按某人指示||列入某人帐户by order and for account of one
epG!V#I \T {<{<n :|\)=4 +l;A L5h 列入5月份帐目for May account
!xE@r,'oN J=Hyoz+9 x P$\
} =O>E>Q 编入某中帐项下to pass to the account of||to place to the account of
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qL~|bfN Xk }\-&C7 寄出清算书to send in an account||to send in render an account
sZI$t L<j V11XI<V zXML<?w gXe`G(w 支票薄cheque book
ZiC~8p_f C=&;4In + I4s0 TV~S#yg+H 支票陈票人cheque drawer
$fG~;`T i/RA/q fr<V]) =6gi4!hE 持票人cheque holder
PG@6*E aRcVoOq l!j,9wz7 pMzlpmW;P 不记名支票cheque to bearer||bearer cheque
ahg]OWn# *H~&hs>k *{dMo,.eI e#(X++
G 记名支票||认人支票cheque to order
dWiX_&g oW3|b2D -ju}I eDY)i9"W 到期支票antedated cheque
'm k_s4J l`."rei%) >*WT[UU naVbcY 未到期支票postdated cheque
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d1Q R7/ET" }A&I@2d 0}N"L ml 保付支票certified cheque
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i0rh{Ko 未获兑现支票,退票returned cheque
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Z31a4O <aQ5chf7 Wv]ODEd 横线支票crossed cheque
aole`PD,l Fhga^.5U& pyp0SGCM: m(IyW734I 普通横线general crossing
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yUX]95y8 特别横线special crossing
GQDW}b8 qO[_8's8 t"P:}ps{? OJD!Ar8Q 空白支票blank cheque
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2fh :ZadPn56 rUZ09>nDy 失效支票,过期支票stale cheque
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p\DSFB RcOfesW
o 普通支票open cheque
=3EjD;2 rp=Y } avW33owb@ pd-I^Q3- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Mk}*ze0% otlv;3263 Wpc8T="q 1NkJs& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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n2&r:U 支票换现金||兑现to cash a cheque
KPA.5,ai a#a n+JY3 $hy0U_}6 G\K!7k`)! 清理票款to clear a cheque
b-Ru UfUn0 ij?Ww'p9> W&v|-#7=6 WZ=$c]gG 保证兑现to certify a cheque
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xsg^r "O~kIT?/v 填写支票数额to fill up a cheque
E6zPN?\ < $e:bDZ(hjj L~C:1VG5 .-)kIFMi 支票上划线to cross a cheque
/7x1Z*Hg nH B KW/LyiP# |,tKw4 开发支票to make out a cheque
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| }b]eiPWN tVh"C%Vkr 签发支票,开立支票to draw a cheque||to issue a cheque
Yr[&*>S L_o/fTz4 Mbn;~tY> GP;N1/= 透支支票to overdraw a cheque
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qfjUJ/ r1 b"ta 背书支票to endorse a cheque
+!ZfJZls zbgGK7 KDb`g}1Q ';v1AX}5q 请付票款||清付票款to pay a cheque||to honour a cheque
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.0P]+ 支票退票to dishonour a cheque
MBAj.J r AE5.Q!u 5vJxhBm/ F x^X(!)~] 拒付支票to refuse a cheque
g>l+oH[Tv| wB&5q!{! UuC-R) #\_8y`{x 拒付支票to stop payment of a cheque
8H|ac[hXK2 JKy~'>Q xsiJI1/68 UZ#oaD8H6 提示要求付款to present for payment
,RW`9+gx =3!o_ =T\=,B
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见票即付持票人payable to bearer
a&UzIFdB !qU1RdZ Y6Ux*vhK X yiaRW 支付指定人payable to order
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>d^n vn!3Z! dm( 已过期||无效out of date||stale
DEbMb6)U K/j u=> ~Z!YB,)bp 57=d;Yg e 请给出票人R/D||refer to drawer
ib~i ^_p pb)kN% !0vLSF= `oH4"9&]k3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
QZIzddwp #<Lv&-U<KT *")*w> R Js vdC]+ 文字与数字不一致words and figures differ
o8|qT)O@U V )1.)XC vB}c6A4'U 5-y*]:g( 支票
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;Rpib[m 时间已过account closed
U^7bj 0{ ~2mgg h 6q>}M j>B* 8*Ss 更改处应加盖印章alterations require initials
vZ811U~} e([>sAx!1 9 M%Gnz '&dT GM?s8yZ<
gPb.%^p 时间已过effects not cleared
UoKVl- [0aC]XQZ EmR82^_: y j#
*H 停止付款payment stopped
k54\H. =B5{ 7g\ ^L)TfI_n y_w
<3 支票毁损cheque mutilated
d9BFeq8 {-8Nq`w @c'iT20 J-<_e?? 汇款||寄钱to remit||to send money
K@{0]6 yCav;ZS_ xr7}@rq"U< BxjSo^n 寄票供取款||支票支付to send a cheque for payment
ENIg_s4 ~!qnKM>[ iC/*d
ES AX}uF 寄款人a remitter
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f B^r?N-Z A )E*f30 1*2ycf
a 收款人a remittee
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FMf3 国外汇票foreign Bill
yxHo0U _:=\h5}8 PA
?2K4 6?~9{0 国内汇票inland Bill
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