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。
;1{S"UY 会计报表statement of account
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4GfT !S(jT?'w .vpQ3m> B TcxBh 往来帐目account current
/^/'9}7 4D\_[(P *#UDMoz< |C>Yd*E,C 现在往来帐||存款额current accout
0pkU1t~9 cO(|>&tJ qViky=/- 9=3V}]^M 销货帐account sales
b;soMilz ]BAF NSHlo*)} kP8Ypw& 共同计算帐项joint account
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d4[&+ Pq7YJ"Z?: mhlJzGr*q jgEiemh& 未决帐项outstanding account
CUxSmN2[ 7;|6g8= Ypv"u0 Ap}:^k5{ 贷方帐项credit account||creditor account
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IIj d6hWmZVC 借方帐项debit account||debtor account
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mrsj A|y&\~<A >DbG$V<v' 应付帐||应付未付帐account payable
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/m: 应收帐||应收未收帐account receivable
^lf;Lc 8swj'SjX ]^Q`CiKd U.wgae].O; 新交易||新帐new account
CH9#<?l j/^0q90QO _Dk;U*2 2]>s@?[ 未决帐||老帐old account
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2!" N9Adt 现金帐cash account
Keof{>V=CA UTs0=:+,t #~p1\['|M ~@sx}u
流水帐running account
ze#LX4b I VK?,8Y =cRJtn \>I&UFfH)4 暂记帐||未定帐suspense account
"&C'K b(~NqV!i im1]:kr7 #j; &g1 过期帐||延滞帐overdue account||pastdue account
< ^J!*> $> #PhOC /{qr~7k,oQ NrL%]dl3/ 杂项帐户sundry account
fNB*o={r| =<33( U15Hq*8Z r}vI#;& 详细帐单||明细表detail account
0n3O;=[aV M(/%w"R 4Q3Q.( y< 146 呆帐bad account
ulVHsWg O'5(L9, <pPI:D@G 9`c :sop 会计项目title of account
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4,w o*dhks[ 会计薄||帐薄account-book
q .?D{[2 L!e@T' :Eob"WH N*o+m~:y 营业报告书||损益计算表account of budiness||business report
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TYLf..i< } 10Dvt>+ \3Xt\1qN4 借贷细帐||交验帐account rendered
NG b`f-:jw 4NbC V)Dm 5Pv>`E2^ Ie+z"&0 明细帐account stated
-8TJ~t%w4 ,sJ{2,]~ '9RHwKu&s Wc+ e>* 与…银行开立一户头to open an account with
$Y ]*v)}X I*}:C VoP(!.Ua>7 'MC)%N, 与…银行建立交易to keep account with
9$Hgh7'hvs 'RG`DzuF }*+ca>K UkeW2l`: 继续记帐to keep account
)DoY*'Cl gE8>5_R| 242lR0#aY p%,JWZ[ 与…有交易to have an account with
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XR a0.)zgWr h{>8W0W* 作成会计帐||有往来帐项to make out an account with
hQX|wWh 9BHl2<&V \7Zk[)!FL ^yBx.GrQc 清算||清理债务to make up an account
,9q5jOnk m2\ZnC "$m3xO @dO~0dF 清洁帐目||与…停止交易to close ones account with
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"*@Z< f$/Daq <M ,wnF]K2D0 结帐to close an account
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i}/ 清理未付款to ask an account||to demand an account
w'U;b ="Dmfy7 -KOE2f ucB< 结清差额to balance the account with
H?O* 80 p7+W2m :@kSDy+*Q MbjH\XRB 清算to settle an account||to liquidate an account||to square an account
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;d+ Vx?a&{3]- 审查帐目||监查帐目to audit an account
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zl 检查帐目to examine an account
iv3NmkP1 Q- j+#NGc Jf4D">h U%U%a,rA5s 转入A的帐户to charge the amount to As account
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% / 1E6U6 o^5xCK:Oi2 QBDi;Xzb+ 以计帐方式付款to pay on account
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Wu9 代理某人||为某人on ones account||on account of one
-pyTzC$HO APy&~` }!5"EL(L80 /R@eOl}D 为自己计算||独立帐目on ones own account
-:>Mi5/ s |)yO]pB: IQY\L@" p\F*Y,4 由某人收益并负风险on ones account and risk||for ones account and risk
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e3\*Np!rTQ YzsHec 7$}lkL 由某人负担for ones account||for account of one
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|7xI 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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WvN;v 编入某中帐项下to pass to the account of||to place to the account of
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. \:%e 6M g]N!_Ib/! F@)wi0 寄出清算书to send in an account||to send in render an account
#4DEb<D &0+;E-_ 0a ZplE, /87?U; |V 支票薄cheque book
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` $0+AR) ~\6Kq`Y 支票陈票人cheque drawer
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&`T &r;-=ASYzV bb}|"m. `XE8[XY 持票人cheque holder
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ofC=S$wX S[n;u-U ~jQ|X?tR 不记名支票cheque to bearer||bearer cheque
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uqo'r i<m 1^a#C' 记名支票||认人支票cheque to order
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ocotO )Gi!wm>zvN 到期支票antedated cheque
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2 yM`J+tq 未到期支票postdated cheque
PJ5~,4H-4 K-cRNt lZCTthr\ *9Ej fs7L 保付支票certified cheque
\fj*.[, 7_xQa$U[ 7O',X Y p6VS<L 未获兑现支票,退票returned cheque
omisfu_~E 4^/MDM@ G~b/!clN HRS^91aK 横线支票crossed cheque
dT?/9JIv b*i_'k}*<g plcz m 2 (v+nn1, 普通横线general crossing
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`=TV4h4 特别横线special crossing
.K%1{`.| =]i[gs)B zmaf@T S<fSoU+RJ 空白支票blank cheque
>d2U=Yk! moz*=a }h{8i_R >8%<ML 失效支票,过期支票stale cheque
TC[(mf:8 e x"E50 $o}Ao@WkO drRi<7
i 普通支票open cheque
p6P .I8g xb8S)zO]Q '$nm~z,V Q1hHK'3w 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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fN e"g=A=S 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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.j; 支票换现金||兑现to cash a cheque
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9$<1< 清理票款to clear a cheque
) oypl+y Pk{eGG<F$ %mF:nU4 L'A9TW2 保证兑现to certify a cheque
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x>q^ 填写支票数额to fill up a cheque
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_o%/J 支票上划线to cross a cheque
(i 2R1HCa _ZMAlC*$G lq'MLg Q%T[&A}3B 开发支票to make out a cheque
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NB^+Hcb$ 签发支票,开立支票to draw a cheque||to issue a cheque
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-ZVCb@% 透支支票to overdraw a cheque
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g2QJ 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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LQ:6 d8C44q+ds 支票退票to dishonour a cheque
4roqD;5|~| FL|\D fw3P?_4;* 7TU(~]Z 拒付支票to refuse a cheque
\?_M_5Nb e0z(l/UB @{q:179w^ 7cQFH@SC 拒付支票to stop payment of a cheque
~W..P:wG5 omoD+ .+d.~jHX ]#sF
pWI[N 提示要求付款to present for payment
nRHxbE}:: =pk5'hBAi X/BcS[a YwizA}a# 见票即付持票人payable to bearer
ZBuh(be [,0[\NC +ktubJ@Qgj ;.U<Lr^9# 支付指定人payable to order
MHqk-4Mz \=&F\EV )&{<g
yS1 80GBkFjV 已过期||无效out of date||stale
vq` M]1]FO Y/<`C BqtUL_jm (jp!q,) 请给出票人R/D||refer to drawer
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{Vsv up!54}qy 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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; 7CwQmVe+ 文字与数字不一致words and figures differ
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@ JKTn ^xX1G_{ 8pXqgIbmb 支票
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S;^'Ek"Z. 时间已过account closed
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1 =Cc]ugl7- AL{iQxQ6 更改处应加盖印章alterations require initials
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时间已过effects not cleared
hem>@Bp'V @]YEOk- }2hU7YWt kx,3[qe'S 停止付款payment stopped
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|_s6] 支票毁损cheque mutilated
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