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。
hT`J1nNt 会计报表statement of account
kMi/>gpQ K1 EynU
I B-ngn{Yc )dbB=OZ 往来帐目account current
z> Rsi Z}mLLf E 6#7Lm) g8 $rv8K j+ 现在往来帐||存款额current accout
Q=;U@k@> Ql/cN%^j$ sFT.Oxg< RYQ<Zr$! 销货帐account sales
nAW:utTB _x%7@.TB v
K|E>nL !h"Kq>9T 共同计算帐项joint account
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ml@@ -JMdE_h re/@D@% q
E&v ; 未决帐项outstanding account
y"bByd|6 xST8|H UQ)W%Y;[0 '\Giv!> 贷方帐项credit account||creditor account
!=;+%C&8y -lbm*
-( K28+]qy[ "6MVvpy" 借方帐项debit account||debtor account
1C}NQ!. ]zj9A]i:a `Nz/Oh7 l~c@^! 应付帐||应付未付帐account payable
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t &z i6dHrx]:, UW N*j_9i 应收帐||应收未收帐account receivable
6G1@smP B~ ]k#Ot) <sWprR Vq2y4D? 新交易||新帐new account
-~s!73pDY Yw4n-0g mg^I=kpk LPZF)@|` 未决帐||老帐old account
!}YAdZJ )WRLBFi3 `NCwK6/i [B+yyBtx 现金帐cash account
zMj#KA1 $Z.7zH 10)jsA o<|cA5f\ 流水帐running account
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`X?>iT+ /(u}KMR!f $@z5kwx:P w`4=_J=GO 暂记帐||未定帐suspense account
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S S|SV$_
( OVm\ v25R_""~ 过期帐||延滞帐overdue account||pastdue account
3,p]/Z_ U &C!} Z>QF#."m !TAlBkj 杂项帐户sundry account
-=%@L&y1 0"kbrv2y kStnb?nk :}5j
##N 详细帐单||明细表detail account
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o`_ C`$n[kCJ _7H7
dV 呆帐bad account
;T"zV{;7BR J2::'Hw*s G/b^|;41 ^Y=\#-Dd 会计项目title of account
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#U)wn: igkYX!0#8O H<VTa? n FG%X~L<d,) 会计薄||帐薄account-book
0xxg|;h.,g gW^VVbB'L /M|262% f-bVKHt 营业报告书||损益计算表account of budiness||business report
D ~stM @JtM5qB G}:w@}h/ rX4j*u2u 借贷细帐||交验帐account rendered
U}6B*Xx' k,85Y$`' (pY 7J % 5m/ 明细帐account stated
~k!j+>yT `);AW(Q I%r{]-Obr- +b.g$CRr 与…银行开立一户头to open an account with
,I7E[LU a2dnbfSWa[ I/a/)No -7*ET3NSI/ 与…银行建立交易to keep account with
<D:.(AUeO tasIDoo+!J le1}0L N9jH\0nG 继续记帐to keep account
T;L>;E>B q#T/
VXYK?Qc' uehDIl0\[b 与…有交易to have an account with
@CTgT-0! Z1 Bp+a3 mp=z 6HZ` .o:f 作成会计帐||有往来帐项to make out an account with
S#MZV@nGF oE+R3[D?r /LvRP yj@ I$<<(VWH 清算||清理债务to make up an account
n&"B0y cF 2>cGH7EBD mzeY%A<0^ YpH&<$x: 清洁帐目||与…停止交易to close ones account with
zbk q V#XppYU $ {O# |2RC# ]/-Y 结帐to close an account
U&Wt%U{ '^No)n\` X;i~<Tq )+[ gd/<C. 清理未付款to ask an account||to demand an account
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|% JBXrFC; 0vtt"f)Y[ 结清差额to balance the account with
pimtiQqC ToJ$A`_!` N>XS=2tzN h-G)o[MA 清算to settle an account||to liquidate an account||to square an account
!ePr5On [<%H>S1 ^lA=* jY( Fh`~`eog 审查帐目||监查帐目to audit an account
qAn! Rk A A/u)# ^\ %>~sJ0 Hkwl>R$ 检查帐目to examine an account
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`ZD+ 转入A的帐户to charge the amount to As account
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U\ZG ^>i63Yc 以计帐方式付款to pay on account
hWD;jR swM*k;$q{ :-/M?,Q" _H j!2 ' 代理某人||为某人on ones account||on account of one
NWMFtT T)H{ {so`/EWa NYrQ$N" 为自己计算||独立帐目on ones own account
IF44F3(V4 ,Wk?I%> fh](K'P#^ j@SQ~AS 由某人收益并负风险on ones account and risk||for ones account and risk
+y&Tf#.V/A kQEy#JQmB : cF[(i/k4 j!U-'zJ 由某人负担for ones account||for account of one
[co% :xJu y#U+c*LB n ~shK<!C yXHUJgjl/ 按某人指示||列入某人帐户by order and for account of one
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bTd n=y[CKS sj HrPs e 列入5月份帐目for May account
"|q qUKJZ 1Cgso` _V7r1fY: !,6c ~ w 编入某中帐项下to pass to the account of||to place to the account of
45,1-? -! j)<IRD^ AlAY iUw{ ]pH-2_ 寄出清算书to send in an account||to send in render an account
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i 8B\2Zfe u~WVGjoQ 支票薄cheque book
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N1k Q8 支票陈票人cheque drawer
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'#4J 6L"%e!be6 持票人cheque holder
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H 不记名支票cheque to bearer||bearer cheque
y5*Z3"< SL#0kc0x %oZ6l* _'{_gei_P 记名支票||认人支票cheque to order
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".3`CtY H!5\v"]WB w5A y)lz Gd-'Z_ b 到期支票antedated cheque
2jR r,Nl ^c^#dpn $\]&rZVi ;7?kl>5] 未到期支票postdated cheque
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M_ $~VRza 8Q 保付支票certified cheque
WST8SEzJ mH%yGBp_ g;qx">xJ`o 6p?,( 未获兑现支票,退票returned cheque
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Jan: lQ" p ! 横线支票crossed cheque
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pJAH 普通横线general crossing
$c]fPt"i #_6I w`0 ?OcJ)5C4 CE#gfP 特别横线special crossing
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v :Av#j@# 空白支票blank cheque
sf)EMh3Z DI:]GED"= $c0h.t piPR=B+ 失效支票,过期支票stale cheque
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:~2vJzp@? =]6%G7T cAY: AtD 普通支票open cheque
DJ'zz&K Jm xH"7hTE Q.l}NtHwV 0AZ")<^~7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^hc!FD .E`\MtA llcb~ % tS,}ze 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
K#6P}tf zHA!%>%' ED=V8';D D{GfLib"U 支票换现金||兑现to cash a cheque
1S{D6#bE 5gYRwuf ?}wk.gt> +R3k-' > 清理票款to clear a cheque
]A~WIF t{ xf:~B -ws? "_w IpYM;tYw& 保证兑现to certify a cheque
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$Q%up &dqLP95 填写支票数额to fill up a cheque
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6! 支票上划线to cross a cheque
SIBtmm1W J1( 9QN[w 7%5z p|3 t<#TJ>Le 开发支票to make out a cheque
uaT!(Y6 ?qPo=~y01 @:+8?qcP `, OG7hg 签发支票,开立支票to draw a cheque||to issue a cheque
Ro\8ZXUQa ;&9)I8Us 8<X#f
! LInz<bc<( 透支支票to overdraw a cheque
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|n2qVR, %Qmn-uZ gwLf ' 背书支票to endorse a cheque
,)0H3t ;Y00TGU `` ,fodA8 `g(Y*uCp 请付票款||清付票款to pay a cheque||to honour a cheque
e%svrJ2 c/D+|X* "un]Gc RSfQNc9Z 支票退票to dishonour a cheque
"sS}N%! f86XkECZ;` v:IpMU-+\ N4v~;;@(
拒付支票to refuse a cheque
,c;Kzp>e WJQvB=D& (ceNO4"cZ HJ9Kz^TnC 拒付支票to stop payment of a cheque
Z_$%. @@R7p Xnt~]k\" x3hB5
p$q 提示要求付款to present for payment
urbp#G/> U_M$#i{_ m,VOx7%n 5&QJ7B,! 见票即付持票人payable to bearer
|z9*GY6RU 1a?!@g) x.]i}mt ynq}76 H0k 支付指定人payable to order
Bc(Y(X$PK B;M?,<%FRU x6Bu F_. v_BcTzQ0S 已过期||无效out of date||stale
q8FTi^=Kb _tiujP rNrxaRQ g,Lq)'N;O 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
};mA^xO]j VyXKZ%\dQ/ 4;w;'3zq ojafy} 文字与数字不一致words and figures differ
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-?H#LUk >W%EmnLK !`k1:@NZ 支票
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5-|:^hU9 时间已过account closed
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w }{,^@xdyW x/NfZ5e0X 更改处应加盖印章alterations require initials
,KF'TsFf /'Ass(=6 Pj[PIz l>2E (Y| ]}Mj)J" m
Za/-i"U 时间已过effects not cleared
-Y1e8H =' Lco~,OE Ye\rB\- c#XXp"7k2 停止付款payment stopped
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Uc\T [^R^8k 3]OE}[R 支票毁损cheque mutilated
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Hu^1[# 汇款||寄钱to remit||to send money
cW~}:;D4 $'0u |Xy` 10G}{ 5/q}`T9i%7 寄票供取款||支票支付to send a cheque for payment
G|[ =/>~B ob+b<HFv qPWP&k GX)u|g 寄款人a remitter
,QOG!T4 fsmN)_T a Fc1|.Nm O6Vtu Ws% 收款人a remittee
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|5 A;G;^s 国外汇票foreign Bill
QsGiclU b}OY4~ Y4 9V'%<pk''( @+;$jRwq 国内汇票inland Bill
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