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。
IuV7~w 会计报表statement of account
O su 75@3 #[od
jSb E'g?44vyw jNbU{Z%r 往来帐目account current
h/s8".\ $cSmub ZK bJ!(co6t H`T8ydNXa 现在往来帐||存款额current accout
3[*x'"Q;H .ri?p:a}w OCN:{ +T8h jOkC 销货帐account sales
)x&4 Q= P*!~Z*" K^m`3N" ;;>G}pG 共同计算帐项joint account
'hNRIM1 r?%,#1|$$ nvInq2T1 ./qbWr`L 未决帐项outstanding account
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lLXu $z,rN\[ %|(Cb!ySX 贷方帐项credit account||creditor account
0Qr|!B:+9) b O9PpOk+z {>h,@ 6[T)Q ^0` 借方帐项debit account||debtor account
[M#I Nm} .22}=z 2{A/Fbk /4>|6l= 应付帐||应付未付帐account payable
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L@j_mb 应收帐||应收未收帐account receivable
fq(3uE]nC @$7l Q`HG_n@? Ksb55cp` 新交易||新帐new account
)YPut. #9/S2m2\YG k/m-jm_h 3e?a$~9 未决帐||老帐old account
jc7NYoT: oV;I8;#\J {s3 j}& }kF*I@:g 现金帐cash account
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kv umI6# Vd`= 流水帐running account
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gLdv8 暂记帐||未定帐suspense account
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9> x:V UEH+E&BCC 过期帐||延滞帐overdue account||pastdue account
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EViDMp" s}Q*zy ZJ'FZ8Sx 杂项帐户sundry account
icXeB_&cS V~4yS4 BE,H`G #h OcZ8:`=% 详细帐单||明细表detail account
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- %`iLu Qg5-I$0 呆帐bad account
2@?\"kR"! (I ~r~5^ dL|*#e }^Ky)** 会计项目title of account
0ChdFf7 5tcJTz |YK4V(5x i4\m/&of3y 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
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A9C 借贷细帐||交验帐account rendered
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{U7A&e0eW >o8N@`@VK- +Hf Zs"x 明细帐account stated
-: 8[ 3PRK.vf UkgiSv+ YN($rAkL 与…银行开立一户头to open an account with
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zg 与…银行建立交易to keep account with
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继续记帐to keep account
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Uq'96{Y 7 J+cs^2 与…有交易to have an account with
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!QuK -8D$ [@y( E|5lm 作成会计帐||有往来帐项to make out an account with
@Sd l~'" ?R\:6x< 23JuuV. _)F0oC { 清算||清理债务to make up an account
RlnJlY/ u|uPvbM HT6+OK(~dJ )R]gJ_,c 清洁帐目||与…停止交易to close ones account with
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%GcNjZk5 b.sRB1 结帐to close an account
ju%t'u\' t}2$no? H_+F~P5RC Ceco^Mw 清理未付款to ask an account||to demand an account
P1Chmg }~3 %KHT >5+]~[S U2)y fhI 结清差额to balance the account with
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#Hy fjj ]eD5It\ 7d"gRM; 清算to settle an account||to liquidate an account||to square an account
ECF \/12 zMW[Xx! #(Ah>y GO=3<Q{; 审查帐目||监查帐目to audit an account
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b. Nw=mSW^E "f-z3kL !JE=QG" 检查帐目to examine an account
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k c<J/I_! 转入A的帐户to charge the amount to As account
q*B(ZG 56Gc[<nR T($6L7 j9 Q'n]+%YN 以计帐方式付款to pay on account
M4m90C;dq }9,^=g- }xE}I<M >:yU bo) 代理某人||为某人on ones account||on account of one
G,6Zy-Y9 KsMC+:`F (aa}0r5 ON~K(O2g( 为自己计算||独立帐目on ones own account
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GI40Ztms 由某人收益并负风险on ones account and risk||for ones account and risk
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Q+]9Glz9 X_nxC6[m% 由某人负担for ones account||for account of one
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`Z8EV 按某人指示||列入某人帐户by order and for account of one
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lg~S1D_v "\l O1D 列入5月份帐目for May account
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2 3.^Tm+ C ?U;KwS]% {zf)im[. 编入某中帐项下to pass to the account of||to place to the account of
V<+=t{ u^!c:RfE? 1VD8y_tC n6f 寄出清算书to send in an account||to send in render an account
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T 支票薄cheque book
`0qBuE_^h m)aNuQvy:Z X>`5YdT~+ c>(`X@KL 支票陈票人cheque drawer
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qj: !PIpvx{aX =Q!)xEK ?B!=DC @?H 持票人cheque holder
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q\YZy/ 不记名支票cheque to bearer||bearer cheque
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v5m v,] &[` 记名支票||认人支票cheque to order
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U_ 到期支票antedated cheque
.1&~@e%=- HaUfTQ8 \ tK{!v+ >O:31Uk 未到期支票postdated cheque
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e!tA l-Q.@hG O"<W<l7Q H*Tc.Ie 保付支票certified cheque
p? dXs^ c }c"1;C&{ EAg Nu?L Y}/e"mp 未获兑现支票,退票returned cheque
d0;$k, k[6xuyY] BJdH2qREN ZDI%?.U 横线支票crossed cheque
bHi0N@W!vG nS53mLU) `Z}7G@ol GomTec9. 普通横线general crossing
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UA{tmIC\ Kf.G'v46 特别横线special crossing
wQ4IQ! } +@H&}u vtv^l3 x*EzX4$x 空白支票blank cheque
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*E 4rmSo^vK %SwN/rna ?3{R'Buv] 失效支票,过期支票stale cheque
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EU'& T\G2B*fGd b&y"[1` 普通支票open cheque
fcuU,A Nvlfi8. 3N'f Hy }SdI _sLe 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
,<^7~d{{3m n>_EEw2/ =9lrPQ]w ,Tb~+z|-[ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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?DgeSm f1a >C 支票换现金||兑现to cash a cheque
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e19l!B p m4g),s hrT_0FZV _?vh#6F 清理票款to clear a cheque
M*r/TT ^l UV^%f $#cZJ@;] woH B![Q, 保证兑现to certify a cheque
IZ$7'Mo86 >t[beRcR6 eb])= SNV[KdvP* 填写支票数额to fill up a cheque
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yN 支票上划线to cross a cheque
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j\ 开发支票to make out a cheque
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r hmA$gR_ ^4+ew>BLSv y^rcUPLT 签发支票,开立支票to draw a cheque||to issue a cheque
KtT.WHr(m @R5jUPUVV KjrUTG0oA >@NH Al 透支支票to overdraw a cheque
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v^Eg ,&( 背书支票to endorse a cheque
*V\z]Dy-[ rjmKe*_1V dQ6n[$Q@N (M1HNIM;( 请付票款||清付票款to pay a cheque||to honour a cheque
*K9I+t"g Ywj=6 +; bIFKP TZ`@pDi 支票退票to dishonour a cheque
|x2+O ~?V+^<P 3:">]LMi }(g`l)OX 拒付支票to refuse a cheque
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n R^}}-Dvr O*hd@2hd 拒付支票to stop payment of a cheque
ISQC{K']J s6#@S4^=\ h'i8o>7 \hjGw,d 提示要求付款to present for payment
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>\ xwjim7#_: 见票即付持票人payable to bearer
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nA)+ 支付指定人payable to order
r52X}Y {K{&__Nk lpW|GFG 0-)D`s% 已过期||无效out of date||stale
<OKzb3e PGT*4r21 `w_?9^7mH GZ L{~7n 请给出票人R/D||refer to drawer
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q6z$c)K <Tq&Va_w 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
J 4$^Hr 3pxm0| V:M$-6jv ^*;{Uj+O~Y 文字与数字不一致words and figures differ
5K1WfdBX7) V}1D1.@ !B= Oc!e=K Yp8~wdm 支票
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KFCL|9P 时间已过account closed
NLe+ Sz\"*W;> {HV$hU+_)Q }$K2h* 更改处应加盖印章alterations require initials
9aLS%-x!+ RU>Hr5ebo KRS_6G],{ zVLv-U/=d >*xa\ve
5XO eYO{ 时间已过effects not cleared
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,L'A;c} 7wt2|$Qz -+1it A>"v1Wk 停止付款payment stopped
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l.zJ !Jo3>!,j 支票毁损cheque mutilated
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Mh0o" RjO9E.nm 汇款||寄钱to remit||to send money
uN`{; Av @=[/bG AL.zF\? &"dT/5}6 寄票供取款||支票支付to send a cheque for payment
Bp3%*va mU1lEx$ kl.)A-6V VjU;[ 寄款人a remitter
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1wiEj KlgPDV9mg 收款人a remittee
:uZfdu |H67ny&K^& %Z-^Bu8;y ?^i$} .%W 国外汇票foreign Bill
TlExw0i! 7@g8nv(p R9SJ;TsE ,jWMJ0X/N= 国内汇票inland Bill
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