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。
gHU/yi!T 会计报表statement of account
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aBV{Xr~#( d,"?tip/SX L0j&p[(r 往来帐目account current
vo'=d"zm }=kf52Am,} .SdHFWx !E\xn^ 现在往来帐||存款额current accout
C^uH]WO ]?<j]u0J ym,
UJs& )"j)9RQ} 销货帐account sales
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3`9H <OG rC .k} &_Py{Cv@Dw 共同计算帐项joint account
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A/7 未决帐项outstanding account
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]LF5*i ,3^gB,ka 贷方帐项credit account||creditor account
} $:uN sS$"6 ,X Zo0! u(ep$>[F#_ 借方帐项debit account||debtor account
_*b1]< mmC&xZ5f _I;+p eq p7b`Z>} 应付帐||应付未付帐account payable
K\5'pp1 ~RSOUrR Y,O)"6ev Rpit> 应收帐||应收未收帐account receivable
r&AX g?V>+oMx Vl;GQe [zp v3Uw 新交易||新帐new account
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"2kEF %mR roR6 未决帐||老帐old account
l?CUd7P(a QG\lXY, +hdD*}qauC Kfnn; 现金帐cash account
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56 流水帐running account
m=&j2~<i 0RY{y n3 /{pVYY +5pK[%k 暂记帐||未定帐suspense account
M7"I]$|\ /E'c y X+;F5b9z ra\Moy 过期帐||延滞帐overdue account||pastdue account
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:&Uw 杂项帐户sundry account
J%']t$AR wCiDvHF5+C (p<QRb:&Z +(/?$dRH 详细帐单||明细表detail account
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58` 呆帐bad account
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会计项目title of account
@/}{Trmg/ Dt,b\6 TQm x$ =E Cw' 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
0wZ_;FN*- J<x?bIetj %zE_Q <{@?c 借贷细帐||交验帐account rendered
PbOLN$hP v(^{P GF5WR e(E Z qX U 明细帐account stated
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wKTIK$ }$u]aX< 与…银行开立一户头to open an account with
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'K4q DX.u"&Mm 与…银行建立交易to keep account with
2UY0:ye =W)Fa6P3j( C5QPt L%`~`3%n- 继续记帐to keep account
v 1Yf:c 3#R~>c2 SeAokz> BMU}NZA 与…有交易to have an account with
a9z|ef 5;{d*L )t={+^Xe ,c"_X8Fkx$ 作成会计帐||有往来帐项to make out an account with
B`OggdE :P`sK&b_ %Qc#v$;+J /6}4<~~4TA 清算||清理债务to make up an account
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c&/'zb i' J.c4 清洁帐目||与…停止交易to close ones account with
B&A4-w v 6}mbj=E` I1U {t ^_3idLE 结帐to close an account
rb%P30qc4 jPYed@[+ <lZyUd h4H~;Wl0 清理未付款to ask an account||to demand an account
eKn&`\j6 .$)'7 %j=dKd> x{<WJ|'B 结清差额to balance the account with
ug[|'tR8 ;[WW,,!Y P,!si# YIb5jK` 清算to settle an account||to liquidate an account||to square an account
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5f# 审查帐目||监查帐目to audit an account
;k^wn)JE$ 'vj45b K"Vv= Z_F:H@-& 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
VaQ>g*(I '#xxjhF^ DbJ:KQ!* 1g9Qvz3 以计帐方式付款to pay on account
xc Wr hg ,e( |,u Lx,"jA/ hXM8`iFW5 代理某人||为某人on ones account||on account of one
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iucN 4>>{}c!nf 为自己计算||独立帐目on ones own account
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;%Lc z*ZEw 由某人收益并负风险on ones account and risk||for ones account and risk
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Gnp,~F" 由某人负担for ones account||for account of one
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/XS6X Tk$rwTCl 按某人指示||列入某人帐户by order and for account of one
6=A2Y:8 sY7:Lzs., [Ua4{3# mm/U9hbp% 列入5月份帐目for May account
j]rE0Og }Xyu"P |TF,Aj 6:>4}WOP 编入某中帐项下to pass to the account of||to place to the account of
iq,qf)BY.| (*7edc"F &WN4/=QW-J O^G/( 寄出清算书to send in an account||to send in render an account
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)tYxW 支票薄cheque book
uljd)kLy4O tf|/_Y2 $5r[YdnY< u91;GBY 支票陈票人cheque drawer
"p.MJxH ZJsc ?*@ dMw7Lp& +`kfcA#pi 持票人cheque holder
;4 R1 :y !e6 ,Bp\ i T9KzVxHp5 不记名支票cheque to bearer||bearer cheque
f%ZqK_CW m46Q%hwV G^p>fy~ wblEx/FqE^ 记名支票||认人支票cheque to order
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htTrHjt 到期支票antedated cheque
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/E9OY qW6a|s0} 未到期支票postdated cheque
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rK)So#' 8/U=~*`_ Ah='E$t m;WUp{' 未获兑现支票,退票returned cheque
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<q?= 横线支票crossed cheque
T.<eriv C&bw1`XJf TOn{o}Y B ED"@!M`1 普通横线general crossing
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Rm:9`.Q @L {x; 特别横线special crossing
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rd!f 空白支票blank cheque
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y;i im>Sxu@ 失效支票,过期支票stale cheque
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5 普通支票open cheque
KM g`O3_16 )pjd*+V _J6|ju\ o*:VG\#Z6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
p.n]y=o.) r) T^ Td1 ZD6rD(l9 v'a]SpE5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
hqnJ@N$yY g^NdN46% Dw%>y93V `)`_G!a 支票换现金||兑现to cash a cheque
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W$u~z Gnj;=f KZ6}),p Cnd*%C PZ 清理票款to clear a cheque
CM>/b3nOW V5i_\A >@[`, bS3qX{5 保证兑现to certify a cheque
I--WS[ {p|OKf aa_&WHXkt q#pBlJ.LK 填写支票数额to fill up a cheque
yc+#LZ~(a /_rQ>PgSZW d0>V^cB '? ~q?IG5s*Z 支票上划线to cross a cheque
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ecA?-0 iH9g5G`O U)zd~ug?m "z69jxXo 开发支票to make out a cheque
zG[fPD Y)N(uv6 R)I 8 ) ndOPD]A' 签发支票,开立支票to draw a cheque||to issue a cheque
H:`W\CP7_ >f^&^28 Y6`9:97 kN`[Q$B 透支支票to overdraw a cheque
C(3yJzg>y ZF51|b -fj;9('YJ 3Ym5SrKK 背书支票to endorse a cheque
b)en/mz W:3u$LTf*f %aaOws W2wDSP- 请付票款||清付票款to pay a cheque||to honour a cheque
Eg3rbqM- 8 76c4~IG# ;J2U5Y NO ;} gvBI2e 支票退票to dishonour a cheque
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dq Gc~A,_( 拒付支票to refuse a cheque
$.QnM =gGK24 3 ba%[! )"m FlS<I 拒付支票to stop payment of a cheque
6](vnS; 3! dD!' .'lc[iI9)d .!U `,)I 提示要求付款to present for payment
Ufv{6"sH ~r]ZD) 8.o[K iEr|?, 见票即付持票人payable to bearer
!#rZeDmw 7V 4iPx XEfTAW#7 eoR@5OA& 支付指定人payable to order
( {m["d L -b~# YM 7P!8Gc {Xwin$C 已过期||无效out of date||stale
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FHyiIO PP. k>zsx XC?H 请给出票人R/D||refer to drawer
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z:+Xs!S \Wt&z, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ZA2y 3dcZ1Yrn 4-E9a _ b= F" 文字与数字不一致words and figures differ
oMLpl3pl &'WgBjP -3wg9uZ& &VR<'^> 支票
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cC"7Vt9b 时间已过account closed
U(3LeS;mr \Y>^L{ %T}{rU~X K.o?g?&< 更改处应加盖印章alterations require initials
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+ywWQ|V 时间已过effects not cleared
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~o!% 3`^]#Dh 停止付款payment stopped
d>@{!c- e Yyl=YW bCd! ap+# (cC5zv*E 支票毁损cheque mutilated
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pm5Yc@D $T;3*D 90 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
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U-< y"t5%Iv eZ}FKg%2[ {[r'+=}l\S 收款人a remittee
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