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。
h-K_Lr] 会计报表statement of account
+RM SA^ SaAFz&WRl .*S#aq4S G3vxjD<DMW 往来帐目account current
1N#|
}ad S8
wLmd> L
;NvcUFn U!?_W=? 现在往来帐||存款额current accout
Val|n
*% /}fHt^2H {{D)YldtA r|fL&dtr 销货帐account sales
Ls$D$/:q? U}e!Wjrc PI:4m%[ +-U- D?- 共同计算帐项joint account
):6 8%, aFb==73aLw Ky!Y" $=8
NED5 未决帐项outstanding account
F^t DL: L~rBAIdD G )trG9 .a 8:c-k|CX 贷方帐项credit account||creditor account
FxtQXu-g +mmSfuO&\ 7{)G_?Q& 0w\zLU 借方帐项debit account||debtor account
:uq\+(9 QQ*hCyw! D9CaFu p$NQyS5C"S 应付帐||应付未付帐account payable
'KS,'% ,.83m%i 8 S:w7Hr 1EO7H{E= 应收帐||应收未收帐account receivable
nJG U-Z h5{'Q$Erl [LjT*b
i VgG0VM
新交易||新帐new account
qPX~@^`9 ]Yn D QuF:p 6y%qVx#! 未决帐||老帐old account
pXT4)JDpc <ktrPlNuM @w#-aGJO n/;WxnnQ 现金帐cash account
8rnwXPBN Fh?gNSWq6 ;v)JnbsH} -[4T 流水帐running account
(Du@ S ~ drS} V <Dl*l{zba V%7WUq 暂记帐||未定帐suspense account
=\&;Fi] 6"LcJ%o RVnjNy;O` o lR?n(v 过期帐||延滞帐overdue account||pastdue account
}WC[$Y_@ }>pknc? 'Vzp2 '1P
2$# 杂项帐户sundry account
="1Ind@w!
GfxZ'VIn $-OA'QwB] fy>{QC\ 详细帐单||明细表detail account
Go`vfm"S vjbASFF0= guq{#?} &n}]w+w 呆帐bad account
O40
?{v' SB;&GHq"n 4M=]wR; Avge eJi 会计项目title of account
<,3a3 'Cb6Y#6 SXSgld2uS B?eCe}*f;B 会计薄||帐薄account-book
f&NgS+<K$ A9KET$i@v afCW(z
Hp yJ[0WY8<kC 营业报告书||损益计算表account of budiness||business report
AVsDt2A NlA,'`, a
kk NI3 fF!Yp iI" 借贷细帐||交验帐account rendered
sf:,qD=z
^rB8? kt on!,c>nNa l]
K3Y\#bP 明细帐account stated
+r rX U $!-yr7 bt@<
ut\ 与…银行开立一户头to open an account with
pE3
?"YO o3XvRj *[Imn\hu H9Gh>u]} 与…银行建立交易to keep account with
]
7[
3>IN 'NbHa! +WZX.D ` _6C{<O 继续记帐to keep account
Zcey|m*| Ucb F|vkI +X\FBvP& ,X?{07gH 与…有交易to have an account with
4V"E8rUL( ob!P;]T xf'V{9* "-E\[@/ 作成会计帐||有往来帐项to make out an account with
_kC-dEGf!y w$>u b@= ;gD
})@
K$z2YJ% 清算||清理债务to make up an account
:ffY6L+ lPe&h]@ > cQjv$$&6[ 8 %:Iv(UMk 清洁帐目||与…停止交易to close ones account with
x
o;QCOH *j|~$e}C I
<DL=V k<z)WNBf 结帐to close an account
d.aS{;pse `T1 .
S EdY: XjB W9a 清理未付款to ask an account||to demand an account
,S\CC{! !OZy7 ]|#+zx|/D @s*-%N^:[L 结清差额to balance the account with
[=C6U_vU >e
lJkq| (xycJ`N V( }:=eK 清算to settle an account||to liquidate an account||to square an account
z,RhYm OUE(I3_ }ZYd4h|g\z @ 8(q$ 审查帐目||监查帐目to audit an account
L]7=?vN=8 @?ebuj5{e ]IaMp788 =&6eM2>P 检查帐目to examine an account
cUk7i`M;6 WpDSg*fk=Y 1> ?M>vK -au^;CM 转入A的帐户to charge the amount to As account
^+ml5m Y!xF;a LPXi+zj ZT*ydln 以计帐方式付款to pay on account
t[HE6ea >\R+9p:o I]|Pq oE@a'*.\ 代理某人||为某人on ones account||on account of one
$B+8Of D'>_I. x%=si[P 5"VT
K 为自己计算||独立帐目on ones own account
#&+{mCjs 4X/-4' i%iL[id:w goNG' o %| 由某人收益并负风险on ones account and risk||for ones account and risk
$V;i
'(&7 8bGd} ( E*&vy B
kAm/R 由某人负担for ones account||for account of one
-
nm"of\o uo:J\ E DDQx
g 1y&\5kB 按某人指示||列入某人帐户by order and for account of one
>dXGee>'M
Q>qUk@ (M|Dx\_ d7^}tM 列入5月份帐目for May account
sFKX-S~: 1dY}\Sp 6 3iUi9P OG~gFZr)6 编入某中帐项下to pass to the account of||to place to the account of
n)/z0n!\ n6=By|jRh ')Zvp7>$ Z3e| UAif 寄出清算书to send in an account||to send in render an account
uh_RGM& O^PKn_OJ
G&SB- .8g)
av+ 支票薄cheque book
Eh`7X=Z7E 2>9C-VL2 hF?1y `20 KM0ru 支票陈票人cheque drawer
'c&Ed \&:nFb%= g9pZ\$J& yf)%%& 持票人cheque holder
yF:1( 4 T~?Ff|qFC X #dmo/L8 M7\szv\Zc= 不记名支票cheque to bearer||bearer cheque
234p9A@ ~D+bh~ dbLZc$vPj iXkF1r]i 记名支票||认人支票cheque to order
;}WeTA_-[ +QavYqPF w(Ovr`o?9t ?,Xw[pR 到期支票antedated cheque
FkDmP`Od }Bh8=F3O
Q n8 0?N}
, pfG 未到期支票postdated cheque
V-P#1Kkh bP#:Oi0v` \w>y`\6mX g/_5unI}u 保付支票certified cheque
]%SH
> +/7?HG
f c]-<vkpV o[4}h:> dq 未获兑现支票,退票returned cheque
s[*rzoA wu6;.xTLl e]aDP1n3t qo~O|~ 横线支票crossed cheque
octL"t8w dFc':| n6>#/eUH @{e}4s?7od 普通横线general crossing
tjS@meT aK~8B_5k8 ]A`n(
"% @bLy,Xr& 特别横线special crossing
1~FOgk1; }&D WaO]J7 T{^rt3a 8d{0rqwNE 空白支票blank cheque
O\tb R= Pm?KI<TH~ y<3-?}.aZ ttQGoUkj 失效支票,过期支票stale cheque
MJ)RvNF ">nxHU DfD&)tsMQ !|uWH 普通支票open cheque
?UR0:f:}oc 6_;icpN] (,2SXV LOYk9m 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^DLfY-F+j |-ALklXr %2{ye
=XQ%t
@z0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Rp7mh]kZ Dy&i&5E.-l 3,w_".m`# IP pN@ 支票换现金||兑现to cash a cheque
7A7?GDW JR|ck=tq 372rbY N~gzDQ3 清理票款to clear a cheque
>:!5*E5? w2c?.x %;'s4ly
T>Z<]s 保证兑现to certify a cheque
re<{
> 2,F.$X F(n$ P+sW[: 填写支票数额to fill up a cheque
.P]+? %& Zx@a/jLO[n } OR+Io WwFm*4{[o 支票上划线to cross a cheque
>=>2m2z= l)\! .X 00y!K
m_D EZGIf/ 3 开发支票to make out a cheque
+\A,&;!SR :Yl-w-oe V!=,0zy~Z B 3I`40# 签发支票,开立支票to draw a cheque||to issue a cheque
B9 uoVcW @. l@\4m "S]TP$O D Llo"MO*sr 透支支票to overdraw a cheque
F>l]
9!P|m Avc%2+ x9g#<2w8 8nJpp 背书支票to endorse a cheque
%> eiAB_b 8<.Oq4ku {\5 [q-h|m 请付票款||清付票款to pay a cheque||to honour a cheque
SnfYT)
Ph W!(zT6# \b x$i* ?`ZUR&
20 支票退票to dishonour a cheque
Hn"RH1Zy RrB&\9= IJ"q~r$ ,"ZMRq 拒付支票to refuse a cheque
a=
2%4Wmz Q
&JUt( T8g$uFo %u
'ukcL7 拒付支票to stop payment of a cheque
?tbrbkx 5j(k:a+!H Xv^qVn4 %h@EP[\ 提示要求付款to present for payment
$&td=OK T~e.PP a~w$#fo"`f yN-9[P8C 见票即付持票人payable to bearer
MTn{d lf,5w K"MX! mzgfFNm^G) 支付指定人payable to order
4pvMd %ET+iIhK * EH~_F fJg+ Ryo 已过期||无效out of date||stale
!Uo4,g6r+ |BXg/gW
|6-nbj 5H^(2w 请给出票人R/D||refer to drawer
z{QqY.Gu{G TLH1>pY& a7opCmL l/5
hp. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6gDN`e,@ L4W5EO$ 'w aaw_>b E1
2uZ$X 文字与数字不一致words and figures differ
9(Xn>G'iT e0 ecD3 ^\m![T\bX !N^@4* 支票
m&3xJuKih
"{t$nVJ 时间已过account closed
YmG("z pb,d'z\S tH4B:Bgj! Lg hfM"g 更改处应加盖印章alterations require initials
vY3h3o 5^ Zg>I tuX|\X *-
X[u: 8ao _i=&x
#'}*dy/ 时间已过effects not cleared
sLk-x\P]| -{vD:Il=6 Y]a@j! -Y8B~@]P? 停止付款payment stopped
|w=zOC;v 7yQ4*UB 4,ag(^}= WIGi51yC.x 支票毁损cheque mutilated
K
8O|?x] E{(;@PzE kx^/*~ex ar,7S&s