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。
'v^shGI%Ht 会计报表statement of account
_VjaTw8iM 88<d<)7t )MSCyPp5 !( +M 往来帐目account current
cAGM|% S&-F(#CF^ #g@4c3um| Ct?xTFb 现在往来帐||存款额current accout
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+ Mv/ SU">F 销货帐account sales
o<p4r}*AVJ ]l h=ZC h4itXJy52B K@DFu5 共同计算帐项joint account
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oY 未决帐项outstanding account
Pzd!"Gl9 qhG2j; Z_dL@\#| ^fsC]9NS 贷方帐项credit account||creditor account
5M9o(Z\AF jj;TS% Vv5T(~ wj0_X;L 借方帐项debit account||debtor account
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-Cpc js;YSg{m Avyer/{ k:iy()n[ 应付帐||应付未付帐account payable
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.U=u [>_zV.X kREFh4QO, v5e*R8/ 应收帐||应收未收帐account receivable
|7n%8JsY!" gaNe\ hT_Q_1, /E{tNd^S 新交易||新帐new account
-qvMMit%7 FIAmAZH}_ @*L-lx W`oyDg,D 未决帐||老帐old account
@`nG&U w'_|X&@H -OmpUv-O" 3LJ\y 现金帐cash account
.X(qs 1 ;.xKVH/@ )h>dD FYu30 流水帐running account
@].!}tz 90Sras>F 9An\uH)mL ;gu4~LQw 暂记帐||未定帐suspense account
U|.r -$|5P )M Tf 65U\;Ew X7-[#} T 过期帐||延滞帐overdue account||pastdue account
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| 杂项帐户sundry account
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. wL]#]DiE 详细帐单||明细表detail account
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% 呆帐bad account
v$JW7CKA u0)9IZxc YwZx{%f l=Jw6F+5 会计项目title of account
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会计薄||帐薄account-book
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5&_")k3$* z%JN| 5 'L9hM.+ 营业报告书||损益计算表account of budiness||business report
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7My 借贷细帐||交验帐account rendered
`)KGajB 8:*ZuR|~ (]&B'1b 3,*A VcQA 明细帐account stated
XN?my@_HpM #uC}IX2n *uccY_ ZWjje6 与…银行开立一户头to open an account with
r~oUln<[ ?8< =.,r q|s:&&Wf '"LaaTTs 与…银行建立交易to keep account with
t,0}}9%? ~ oq.y n/1 pzQc UG K)[\IJJM 继续记帐to keep account
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w}(pc}^U Buq(L6P9r 与…有交易to have an account with
0jxXUWO ZJhI|wRwD 'gD./|Z0 ,VUOsNN4\ 作成会计帐||有往来帐项to make out an account with
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> tux`-F ER[$TH& E&Lml?@ 清算||清理债务to make up an account
x{So _F4=+dT| Q?([# >){}nlQf 清洁帐目||与…停止交易to close ones account with
rxJl;!7G Hv:~)h$ (sH4T> (6[/7e) 结帐to close an account
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XEP 清理未付款to ask an account||to demand an account
-y3[\zNe a%6=sqxE n<b}6L} xH,e$t#@@~ 结清差额to balance the account with
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tY*IwB pj3H4yCM: 清算to settle an account||to liquidate an account||to square an account
gOE? *g:Dg I 2 GN5* 9ku|w#%I 审查帐目||监查帐目to audit an account
.>_%12> *] >R M-+!z5q~d K9nW"0> 检查帐目to examine an account
f= }!c*l" tF<&R&= GH3RRzp r 5*90t{# 转入A的帐户to charge the amount to As account
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3B UxMei 以计帐方式付款to pay on account
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s :qShP3 ^ 代理某人||为某人on ones account||on account of one
ExL7 ]3r U Q)^`Zj }y(cv}8Y c2s73iz 为自己计算||独立帐目on ones own account
h*Mi/\ (58r9WhS 3fYfj "s`#`' 由某人收益并负风险on ones account and risk||for ones account and risk
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1O, 由某人负担for ones account||for account of one
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*>pp#U /:,}hy+U 9Nz}'a;?> 按某人指示||列入某人帐户by order and for account of one
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1 ;xai JJK{ ^0(D2:E sYk#XNH 列入5月份帐目for May account
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4 编入某中帐项下to pass to the account of||to place to the account of
0juP"v$C> HA&hu/mw_ jG#e%`' yU~wZjw 寄出清算书to send in an account||to send in render an account
5pff}Ru` dn_l#$ U 3_{rXtT)' jPc,+? 支票薄cheque book
,kFp%qNj \t=#MzjR ezm*9Jc~p 6"r _Y7% 支票陈票人cheque drawer
VY=YI}E !rZZ/M"i 2';{o=TXV $$B#S' 持票人cheque holder
f]Rh<N$ QUz4 Kt _ZK*p+u% =C7<I 不记名支票cheque to bearer||bearer cheque
.lSoC`HE g/w<T+v R|*Eg,1g - q1rD>n&d 记名支票||认人支票cheque to order
, $cpm=1 D'UIxc8 m1sV~"v; {~'Iu8TvZ 到期支票antedated cheque
dTwYDV}: |NWHZo =W gzj|Kr hSj@<#b>F 未到期支票postdated cheque
bq}`jP~# ' XOWSx;Y m,rkKhXP Dh68=F0 保付支票certified cheque
CX]L' e=[@HVr ;[:IC^9fv A^\g]rmK 未获兑现支票,退票returned cheque
F&7^M0x\ O @"aqnj>+ E>u U6#v /.t1Ow 横线支票crossed cheque
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Z dT- 普通横线general crossing
xi)$t#K" zS`KJVm L=I;0Ip9y zu,Yuq 特别横线special crossing
.OlPVMFt DyUS^iz~o wZ_"@j< 0~Xt_rN]( 空白支票blank cheque
y#/P||PM +$#h6V vPrlRG6 ]\/"-Y#4Q 失效支票,过期支票stale cheque
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nd 普通支票open cheque
{"|la;*I ?gMq:[XN G(bl)p^ nXERj; Q" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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*A b 支票换现金||兑现to cash a cheque
hd`jf97* jrX`_Y `r0lu_.$]4 &%u m#XE 清理票款to clear a cheque
``>z8t[ks C(M ?$s` (&X/n=UI \$gA2r 保证兑现to certify a cheque
Af}o/g {4)d i9T<(sdK+ (U\D7ItMG 填写支票数额to fill up a cheque
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H|L1g 支票上划线to cross a cheque
tqjjn5! n3$u9!|P ;s8\F]K (i1p6 开发支票to make out a cheque
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n$ E$@ :m>Vp /[n]t 签发支票,开立支票to draw a cheque||to issue a cheque
Zqb*-1Qw"* { _Y'%Ggh p[)yn%uh TV`sqKW 透支支票to overdraw a cheque
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^/3N RMdU1@ 背书支票to endorse a cheque
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[]!Km 请付票款||清付票款to pay a cheque||to honour a cheque
ZvK.X*~s Xe(]4Ux _rz\[{) 8<@X=Z 支票退票to dishonour a cheque
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+\{V2 }g:'K </R@)_' 拒付支票to refuse a cheque
}9FWtXAU^1 RJ{J~-q{ Mky^X,r d@zxgn7o 拒付支票to stop payment of a cheque
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GH&5m44 wB+F/]]|N 提示要求付款to present for payment
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i6`( {wO.nOB T7l,}G 见票即付持票人payable to bearer
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支付指定人payable to order
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{#L p0}Yo8? OW 已过期||无效out of date||stale
"hZ `^"0b 17w{hK4o8O 1f?Fuw tCGA3t 请给出票人R/D||refer to drawer
q6x}\$mL m~&>+q ^7 n7zM;@{7 !>&G+R+k 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
K9K.mGYc A{\DzUV9, )*7{%Ilq P$3!4D[ 文字与数字不一致words and figures differ
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A <,H/7Ba &v9"lR=_k 0rif,{" 支票
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U@(8)[?nxn 时间已过account closed
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gOd f/Z-dM\e tA9Ew{3s RusiCo!r 更改处应加盖印章alterations require initials
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`}8)P# 时间已过effects not cleared
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. r\y\]AmF "g(q)u > [G[{?{ 停止付款payment stopped
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支票毁损cheque mutilated
ONc#d'-L O_5;?$[m jASK!3pY e`5:46k| 汇款||寄钱to remit||to send money
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L]! Yt r*"- 寄票供取款||支票支付to send a cheque for payment
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