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。
oZgjQM$YP 会计报表statement of account
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;*8a 往来帐目account current
<'oQ \eB Wn2NMXK IEi^kJflU "(O>=F& 现在往来帐||存款额current accout
h438` h[Y1?ln&h 0s[Hkhls !Ai@$tl[S 销货帐account sales
+O{*M9B &p@O_0nF ES7s1O$# \M^bD4';> 共同计算帐项joint account
Ld~/u]K%V (L&d!$,Dv [z{1*Xc tyFzSrfc 未决帐项outstanding account
0{D'n@veP %tGO?JMkd =;
Ff4aF 6bC3O4Rw 贷方帐项credit account||creditor account
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H 借方帐项debit account||debtor account
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kVz49j 应付帐||应付未付帐account payable
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1ND wc4=VC"y ~f98#43 3]S$ih&A 应收帐||应收未收帐account receivable
onzxx4bax 46h<,na?, wmLs/:~ 7!E,V:bt' 新交易||新帐new account
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64 未决帐||老帐old account
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kEn \ 4V`G,W4^J 现金帐cash account
/\n-P'} 3!]rmZ-W z2GY:<s Km$\:Xo 流水帐running account
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L~!"W ww1[rCh\+ 暂记帐||未定帐suspense account
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Dv |sE'XT4ag 过期帐||延滞帐overdue account||pastdue account
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) gB33? +ZP7{% Nh44]* 杂项帐户sundry account
R:qW;n%AF ef4 i:. !4+<<(B=E RViAwTvY 详细帐单||明细表detail account
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D# @6-jgw>W2 呆帐bad account
Nh+ H 9 #RLt^$!H X:{!n({r= d<Tc7vg4|U 会计项目title of account
!&E-}}< om>KU$g OY({.uV dX T)_hpt. 会计薄||帐薄account-book
)4 ;`^]F 9Mcae31 qH_Dc=~la _aeBauD 营业报告书||损益计算表account of budiness||business report
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f@M 借贷细帐||交验帐account rendered
\~ wMfP8 >yDZw!C TA~{1_l _@/8gPT*i 明细帐account stated
7{Wny&[0 ],].zlN }Y4qS ?aMOZn? 与…银行开立一户头to open an account with
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2|VH V(*(F7+ g9F?z2^ 与…银行建立交易to keep account with
f%hEnZv \73ch Ek}A]zC 9N3eN 继续记帐to keep account
Rf1x`wml kG*~|ma A+{VGP^ 8dhUBJ0_ 与…有交易to have an account with
.N(p=9 @KAI4LP !|>"o7 >LuYHr 作成会计帐||有往来帐项to make out an account with
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m#56 zx7{U8*`< 3R VR ?bu>r=oIO] 清算||清理债务to make up an account
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S E4xa[iZ 清洁帐目||与…停止交易to close ones account with
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0#v|b Na Cy@ %~S&AE- 结帐to close an account
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~_3+K xkR0 @s^-.z 清理未付款to ask an account||to demand an account
#3d(M 3f;>" P} {]|J5Dgfe VLN_w$iEq 结清差额to balance the account with
gPc=2 :eLVC7' &jr3B;g!C %u5]>]M+ 清算to settle an account||to liquidate an account||to square an account
iG?[<1~ sn>~O4" 8-6L|#J# >-{Hyx 审查帐目||监查帐目to audit an account
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~upQaR 检查帐目to examine an account
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.3!1` L3 转入A的帐户to charge the amount to As account
YT8F#t8 C"]^Q)aJN W`*r>`krVJ B,fo(kG 以计帐方式付款to pay on account
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'pw :P=(k2 代理某人||为某人on ones account||on account of one
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; vSLtFMq^( pcI uN uA#;G/$ 为自己计算||独立帐目on ones own account
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V"]1 由某人收益并负风险on ones account and risk||for ones account and risk
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.c\/& !FF U=f 由某人负担for ones account||for account of one
7i1q wRv efE.&] b*Q&CL "8zDbdK 按某人指示||列入某人帐户by order and for account of one
W'u># `x%>8/ 2T[9f;jM' t5IEQ2 列入5月份帐目for May account
yJe>JK~) dN[\xVcj >~+ELVB& %C_HXr@ 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
QoH6 PRE|+=w$ &~U ] ~;@ 3|Xyl`i4o 支票薄cheque book
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c^z&0B} K@w{"7} k~FRD?[u 支票陈票人cheque drawer
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? x.R4%Z 持票人cheque holder
G9<X_ 4)o 0h7r&t%YsV Q>1[JW{$} 不记名支票cheque to bearer||bearer cheque
w$-6-rE]d W-lN>]5}m @cB$iP=Z4 fXQNHZ|4 记名支票||认人支票cheque to order
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9^Y <0q;NrvUb "@,}p\ 到期支票antedated cheque
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qP 未到期支票postdated cheque
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:9Fz 0}quG^%_ 保付支票certified cheque
Z!X0U7&U 001FmiV vTw>JNVI y:qUn!3 未获兑现支票,退票returned cheque
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|l 横线支票crossed cheque
i5,kd~%O I83<r 9 AX/m25x _MX>#!l 普通横线general crossing
HEc+;O1< 9o:Lz5o ?"g2v-jTK HBx=\%;n 特别横线special crossing
54li^ K~ehP[^ Y#$%iF W'+:'_{ j: 空白支票blank cheque
dQR-H7U MfQ?W`Kop )+t0:GwP`: 2u*KM`fa` 失效支票,过期支票stale cheque
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Is?La gn".u!9j xLH)P<^`C 普通支票open cheque
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t'W2X j*TYoH1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ptxbDzOz |02gup qqi GKc`xIQ 5>N2:9We 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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J]p Oh6fj}eK AvV|(K" 支票换现金||兑现to cash a cheque
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ECo ?\s+EE&- .rqhi 清理票款to clear a cheque
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9 4s{~r 保证兑现to certify a cheque
q6`b26 q}#6e]t Bj-:#P@ MC:@U~}6 填写支票数额to fill up a cheque
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5\>{ 支票上划线to cross a cheque
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*INT nWYN Np?h O%KsD[W; 开发支票to make out a cheque
Y^}Z> Rww{:R Jx7C'~,J o{q{!7DH@ 签发支票,开立支票to draw a cheque||to issue a cheque
(VEpVn3{ yS(fILV ZE=Sp=@)j n+q!l&& 透支支票to overdraw a cheque
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irfcs}Z 背书支票to endorse a cheque
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$^v0-) >\=3:gb: ?+W9az]+ "(z5{z?S 请付票款||清付票款to pay a cheque||to honour a cheque
^!ZC?h!rG SVs_dG$ Cdu4U}^H ^2on.N q> 支票退票to dishonour a cheque
:xv!N*Le kJzoFFWo$ xLWwYK _Wp{[TH 拒付支票to refuse a cheque
*4+"Lh.KS EwC{R` 9c#+qH #_J@-f7^ 拒付支票to stop payment of a cheque
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LFh[ ],FMwCI 提示要求付款to present for payment
KgiJUO`PR bg&zo;Ck8T ?:8ido#- t2I5hSf 见票即付持票人payable to bearer
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$.PuK~} 支付指定人payable to order
luuX2Mx>o 1H@>/QC r(aLEJ"u? BJB^m|b) 已过期||无效out of date||stale
NI#:|}CYS */|lJm'R =/Mq 5. s(%oTKjt 请给出票人R/D||refer to drawer
+ SFVv_n qnJt5 ];a=Pn-:}G WD2]&g 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
5rRN- - UdEeZz. ujaGNg?, jR22t`4 文字与数字不一致words and figures differ
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PR *:t|qgJI#+ *-q"3D` 支票
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Q6AC(n@:FV 时间已过account closed
#PanfYR KgOqbSJ SAK!z!t ##;Er47@^ 更改处应加盖印章alterations require initials
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8p9bCE>\ 时间已过effects not cleared
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ve/_Q~ f3{MvAy[ MHai%E 停止付款payment stopped
[}8|R0KF ("+}=*?OF3 7L@K _ZJ ;A'Z4=*~ 支票毁损cheque mutilated
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!S09( I1\a[Xe8E pN9A{v( 汇款||寄钱to remit||to send money
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!5M (+u39NQV r'uGWW"w 寄票供取款||支票支付to send a cheque for payment
2fS[J'-o &S]@Ot<z )\be2^p )m{Ye0!RD 寄款人a remitter
?a8(azn pT1[<X!<s IWveW8qJ i|}[A 收款人a remittee
vR=6pl$|~~ _5m#2u51i MpqZH{:?G S.Ma$KL~'^ 国外汇票foreign Bill
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