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。
<+C]^*j 会计报表statement of account
NaLec|6<t dxxD%lHCF oE)tK1>;H Xv6z>z. 往来帐目account current
oO!@s` ?GX5Pvg par
$0z/ @yqy$I 现在往来帐||存款额current accout
rAk*~OK ^D"}OQoh uB0/H=<H Cd]d[{NJ; 销货帐account sales
+#n5w8T)M ^[lg1uMW 61b,+'- :,6dW?mun6 共同计算帐项joint account
Peh(*D{ R7( + ^% l8n#sGA % 7[^:[OEE 未决帐项outstanding account
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M*r =^O84Cp 6 贷方帐项credit account||creditor account
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<I 借方帐项debit account||debtor account
'l)@MXbGL ':kBHCR7 ey@y?X= wlmi&kq 应付帐||应付未付帐account payable
o~ 2bk<]z ;F"W6
G {HlUV33O 78Nli/U 应收帐||应收未收帐account receivable
n!A')]y" ,b KA]#(2 <j-Bj$3 >{$;O 新交易||新帐new account
;Hv#SRSz {.DI[@.g 3@\vU~=P: 45>w=O 未决帐||老帐old account
R1\cAP^0 WOzdYeeG P2!@^%o lKxv
SyD 现金帐cash account
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IY 0+m"eGwTm !nU m{I_E
G 流水帐running account
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;4QL f@Hp,- 暂记帐||未定帐suspense account
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qH9 S f8B*D4R} tlA4oVII 过期帐||延滞帐overdue account||pastdue account
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jK KAO}*? A|c :&i Yono8M;9* 杂项帐户sundry account
JU1U=Lu." ;yx+BaG~? Xa Yx avq (TDLT^ 详细帐单||明细表detail account
AFc#2wn P>0j]?RB *;1 G+Q# 1e _V@Vy 呆帐bad account
xEOR\(Z^ <YUc?NF =uYSZR GmcxN< 会计项目title of account
lva]jh2 \@:pWe Z8}Zhe. 9 %,_
G. 会计薄||帐薄account-book
jcYI"f"~ nv2Y6e}dG _r+9S.z i/,G=yA 营业报告书||损益计算表account of budiness||business report
vpMNulXb, (t&P.N/ (|I0C 'Ki OV;Ho 借贷细帐||交验帐account rendered
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F &bRmr/D 明细帐account stated
D@"q2 ! TXH: + m c tPDV"Md#m< W7O%.xP 与…银行开立一户头to open an account with
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ygd'Nh!@ %&V<kH"7Q{ VCX})sp 与…银行建立交易to keep account with
UY+~,a qV@xEgW#r jQ4Pv` 66[yL(*+ 继续记帐to keep account
Y=vA;BE]R Ipb4{A&"\ Y GO ;wIS +7sdQCO(Co 与…有交易to have an account with
U@BVVH?,o yV$p(+KkS L_<&oq sq@Eu>Ng(X 作成会计帐||有往来帐项to make out an account with
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|]U! sog?Mvoq 清算||清理债务to make up an account
tqmM7$}}P c)rI[P7Q t1n'Ecm( :uu\q7@' 清洁帐目||与…停止交易to close ones account with
~N>[7I"* oQjh?vm ~.VWrHC .J&NM(qeZ 结帐to close an account
o-("S|A- jQ%}e" :*/<eT_ S]K^wj[ 清理未付款to ask an account||to demand an account
ucJR #14 n`vqCO7@' P2 !~}{-
nUs) 结清差额to balance the account with
(x>5 G\*`EM4 ",#rI+ el fR_)e: 清算to settle an account||to liquidate an account||to square an account
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%oD_G* l1gAm # MGN*i9CE 审查帐目||监查帐目to audit an account
)n5]+VTZ5 zp% MK+x rZKv:x}{6 '=\]4?S 检查帐目to examine an account
u32wS$*8 ^}U{O A /n@_Ihx v;JY;Uh|
转入A的帐户to charge the amount to As account
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Pd 31w?bx !Pp 以计帐方式付款to pay on account
E+JGqk !xj >~7 l"CHI* z* zLK[t+ 代理某人||为某人on ones account||on account of one
}b)?o@9}: {Y`0} rouD"cy T_5 E 为自己计算||独立帐目on ones own account
@2YO_rL[ ]r'b(R; S v@Otp qW;nWfkYC 由某人收益并负风险on ones account and risk||for ones account and risk
>+#TsX{ wUh'1D<(r \n`UkxZn+ 0:v7X)St 由某人负担for ones account||for account of one
Y5c( U)R8 b]hRmW 57K1e~^ IW6;ZDP 按某人指示||列入某人帐户by order and for account of one
}eEF/o {;f`t3D '9{H(DA Kqhj=B 列入5月份帐目for May account
<ywxz1 i &|/C*2A H# 2'\0u "%,zB_ng\< 编入某中帐项下to pass to the account of||to place to the account of
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zh*NRN YHvmo@ 寄出清算书to send in an account||to send in render an account
k}F ;e_ 0Zk A.p A3C<9wXx ;2#7"a^ 支票薄cheque book
Bi?.G7> [#lPT'l _$i9Tk MbYa6jrF 支票陈票人cheque drawer
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dYfVox; 1G{$ B^
f 持票人cheque holder
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f 4;w_o9o 不记名支票cheque to bearer||bearer cheque
_F,@mQ$! oE-i`;\8 o#%2N+w `S$BBF; 记名支票||认人支票cheque to order
!. q*bY IF5+&O ZuBVq -PEpy3dMY 到期支票antedated cheque
<Ni]\-* ;<ed1%Le, :t\PYDp1 =]Qu"nRB 未到期支票postdated cheque
A3Ltk 2< ?w3f;v `P :-a7_ a)y8MGx? 保付支票certified cheque
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=d L#@^ &*/X*!_HK Er~5\9,/<] OEq8gpqY 未获兑现支票,退票returned cheque
T][\wyLx1 ^XZmtB 9-}&znLZe )Cu"M#` 横线支票crossed cheque
iwrdZLE '3%!Gi!g 3&x_%R 4i/ TEHQ 普通横线general crossing
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()}7P o7]h;Zg5r 空白支票blank cheque
HZfcLDrO Z1^S;#v J^0co1Y0 Lrr6z05F Q 失效支票,过期支票stale cheque
8c]\4iau 9Z7o?S"; SGjaH8z GW.s\8w 普通支票open cheque
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uop_bJ 1*;?uC\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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18m&1 GD~3RnGQ{ k{"~G#GwP 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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v# &$vDC M4 支票换现金||兑现to cash a cheque
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Gw@ |MTgKEsn h/eKVRGs" 清理票款to clear a cheque
r `28fC < ~x5{p ]#S.L' 6q6&N'We 保证兑现to certify a cheque
!=q {1\# 7d'4"c;*; V,|9$A; P#rwYPww\ 填写支票数额to fill up a cheque
URJ" ruF+X) mxGvhkj 0#sk ]Qz 支票上划线to cross a cheque
BjOrQAO IO]Oo3 QF[9Zn -v >BeVF 开发支票to make out a cheque
fIWQ+E YN"102CK P]r"E i!YZF$| 签发支票,开立支票to draw a cheque||to issue a cheque
`C_#EU- 4ol=YGCI_ >G/>:wwSP. ~~ )&? \N 透支支票to overdraw a cheque
.'D+De&y --",}%- gEU)UIJ |]r# IpVf 背书支票to endorse a cheque
8q_3*++D .F)--% "eh"'Z ,FS iE\ 请付票款||清付票款to pay a cheque||to honour a cheque
'#u2q=n4* PX2Ejrwj ~LYKt0/W& '{6`n5:e 支票退票to dishonour a cheque
f&^Ea-c !!Mp;h'}- jCKRoao o)S>x0|[ 拒付支票to refuse a cheque
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n}IRuw 拒付支票to stop payment of a cheque
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M)i:n y~ ^>my7G 提示要求付款to present for payment
] ^ Hvor{o5|tB ?:n{GK 9n8;eE08 见票即付持票人payable to bearer
B;1wnKdj YhR?*Di 4Z]^v4vb r]0 o 支付指定人payable to order
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0t r=&PUT+vt :*c@6;2@ r<C^hs&] 已过期||无效out of date||stale
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jp>FVv3 {6/%w,{, 请给出票人R/D||refer to drawer
C .YtjLQP$ Z.<1,EKi=
:VLuI NG5H?hVN= 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
3P-#NL i1aS2gFi_ {p6",d."N& :Q\h'$C 文字与数字不一致words and figures differ
wJ IJPYTK P?]q*KViM Y>%A*|U% *'exvY~ 支票
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,FBF;zED 时间已过account closed
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m;@_J 8oA6'%.e -t*C-C'"| -*yj[?6 更改处应加盖印章alterations require initials
Z|wZyt$$ A9lqVMp64 BAt2m- 2sittP n]8_]0{qi
dWm[#,Q? 时间已过effects not cleared
jh8%Xu]t ~{d94o. @uH7GW}$g ?pQ, 5+8 停止付款payment stopped
!+fHdB @ZX{q~g! T6phD8# (!Ml2 支票毁损cheque mutilated
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2".Kb@= 汇款||寄钱to remit||to send money
8q tNK>D Gl1`Nx0 &+sO"j4<?r OWq~BZ{ 寄票供取款||支票支付to send a cheque for payment
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