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。
3cQTl5, 会计报表statement of account
.^P^lQT]> fs~n{z,ja% OuS{ve 6mMJ$FY+ 往来帐目account current
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G0y%_"[ 现在往来帐||存款额current accout
j!m~ :D !4I?59 ruF+X) B]Yj"LM) 销货帐account sales
r`wL_>"{n cnCUvD]' IO]Oo3 D.R5- 共同计算帐项joint account
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E<\ 未决帐项outstanding account
*% uv7G@%N 98o;_tU' I%{^i d@ YJeZ{Wws 贷方帐项credit account||creditor account
Pgye{{ a[ Txd=b "%A[%7LY :M|bw{P* 借方帐项debit account||debtor account
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~D; 应付帐||应付未付帐account payable
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{ZX>A .9nsW? bp$8hUNYz- 应收帐||应收未收帐account receivable
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I9~ ecf<(Vl} A[+op'>k 新交易||新帐new account
!j YV,:' &sx/qS#,VL >SfC '* 1 0FTiTrTn 未决帐||老帐old account
TSHp.ABf a7#Eyw^H{ 8 _`Lx_R [HQ17 现金帐cash account
pklcRrx,a Qyd3e O_ l\$_t2U {fIH9+v 流水帐running account
hn!$?Vo. dVe3h.,[v EY2s${26% :*c@6;2@ 暂记帐||未定帐suspense account
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jp>FVv3 过期帐||延滞帐overdue account||pastdue account
r OB\u|Pg WxO*{`T! A=h`Z^8\B m\@Q/_v 杂项帐户sundry account
rD$7; YWq[)F@0G ' P-K}Y }zLe;1Tx 详细帐单||明细表detail account
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1A:ig |G%MiYd s/ZOA[Yux \?qXscq 呆帐bad account
8eOQRC33 ;y5cs;s 39~fP) ;'J L$= 会计项目title of account
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e}}8i 会计薄||帐薄account-book
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@S cMK6 营业报告书||损益计算表account of budiness||business report
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c<0 借贷细帐||交验帐account rendered
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qAhETZ% Zjo9c{\ n,Ux>L MgtyO3GUAD 明细帐account stated
>O\-\L Pv0OoN*eJ{ !7bC\ { +m>Kb edl 与…银行开立一户头to open an account with
ih~c(&n0 I;mtyS 4&t6 QMfYM~o 与…银行建立交易to keep account with
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2".Kb@= 8q tNK>D Gl1`Nx0 &+sO"j4<?r 继续记帐to keep account
OWq~BZ{ AKAAb~{ E,C<ox4e cUy6/x9& 与…有交易to have an account with
j j$'DZk L<Lu;KnY6 ^i:%;oeG =M(\ R8 作成会计帐||有往来帐项to make out an account with
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S&vd SULWPH5Pr 清算||清理债务to make up an account
YHKm{A ] DI$zyj~3 +Z{4OJK PfuYT_p4s 清洁帐目||与…停止交易to close ones account with
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tzV|e, 结帐to close an account
%F}`;>C3 ;G},xDGO_m JBWiTUk :fj}J)9'xW 清理未付款to ask an account||to demand an account
:Z< 5iLq "&2D6 Y<0f1N txL5'mK 结清差额to balance the account with
zBjqYqZ<+ jR/X}XQtY G&Cl:CtC c6lEWC: 清算to settle an account||to liquidate an account||to square an account
C ch1"j<k$ -<s?`Rnk s lPFDBx q_ 5xsTlTR 审查帐目||监查帐目to audit an account
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Uz& j+c)% cF/FretoO A: @=?(lI3 检查帐目to examine an account
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X\BY :'rXu6c- K=B[MT#V{2 L g%cVSz/C 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
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H N[42al 'wQ=b _6(zG.Fg 代理某人||为某人on ones account||on account of one
9#3+k/A f0^s*V+ {)%B?75~ IXg${I}_Q 为自己计算||独立帐目on ones own account
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J n"MFC F1,pAtA 由某人收益并负风险on ones account and risk||for ones account and risk
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po qi)(\ ga,yFw TY8 8PXW 由某人负担for ones account||for account of one
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^]Q*EBa RL&*.r& !c*^:0 按某人指示||列入某人帐户by order and for account of one
a.Mp1W |RpC0I Xz5=fj& Z4(2&t^ 列入5月份帐目for May account
yk#:.5H .<j8>1 3Y s|M%N 6}|vfw 编入某中帐项下to pass to the account of||to place to the account of
hwXp=not( f?{Y<M~] OsK=% aDpj _@@S,(MA 寄出清算书to send in an account||to send in render an account
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k5ZwGJ#r ,O-lDzcw 支票薄cheque book
2`Pk@,:_ o%|1D'f^ -(59F ^%<v| Y(X 支票陈票人cheque drawer
'@:;oe@] qM9GW`CKA yV]-![`D {bNnhW*qOu 持票人cheque holder
i\<l&W |FcG$[ =-q)I[4# .Ftml' ! 不记名支票cheque to bearer||bearer cheque
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GN>T } od|pI5St 记名支票||认人支票cheque to order
-I|yi' Z os~1N]3 TQEZ<B$ V3m!dp] 到期支票antedated cheque
]ny(l#Hu: d3![b 1 o?X\,}-s 5(F!*6i> 未到期支票postdated cheque
.:;i* !BY=HFT 2?"9NQvz x x
'XR'zK 保付支票certified cheque
Jz-f1mhQV +}1]8:>cq F0|T%!FB>% RM`8P5i]sF 未获兑现支票,退票returned cheque
I%(+tJ Yw{](qG7e` NT-du$!u j[z\p~^ 横线支票crossed cheque
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wj?fr? 普通横线general crossing
tL3(( W" ;WzT"yW)T 1X{A}9nA 6[CX[=P30 特别横线special crossing
0\mM^+fO xA-G&oC]<T s+CWyW@ lz>5bR' 空白支票blank cheque
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uu &?9.Y, 失效支票,过期支票stale cheque
cvC;QRx @4Y>)wn&; :l7\7IT !^N/n5eoz 普通支票open cheque
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K&v<(] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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ULZ- ^@)+P/& 3O] e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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hN0 Vk-_v5 支票换现金||兑现to cash a cheque
z1"UF4x* NeWssSje --]\z* x 6?t5g4q*nn 清理票款to clear a cheque
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r 保证兑现to certify a cheque
kQ:2 @SOm !<~Ig/ -7yX>Hjl n_w,Ew,>5 填写支票数额to fill up a cheque
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k KYeA= 支票上划线to cross a cheque
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# 开发支票to make out a cheque
l@GpVdrv ck^Z,AKL+ TS%cTh'ItH $4?%Z>' 签发支票,开立支票to draw a cheque||to issue a cheque
0lBl5ke w68qyG|wM UjfB+=7I{L qH(2 0Z! 透支支票to overdraw a cheque
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)EB~|4'] Uligr_c? 背书支票to endorse a cheque
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|s kz??""G7/ 请付票款||清付票款to pay a cheque||to honour a cheque
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uE0'9 支票退票to dishonour a cheque
R0+m7mx#E 'IgtBd|K> a:8@:d1T K 9V;m;sz 拒付支票to refuse a cheque
G(4k#jB @<AIPla tF'67,~W <.AIVp 拒付支票to stop payment of a cheque
Vt&I[osC K;Xn!:) V: &wjOb %:/;R
_ 提示要求付款to present for payment
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` m760K*:i\ 见票即付持票人payable to bearer
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b4[ <ImeZ'L7 支付指定人payable to order
,rN7X<s54 <&NR3^Eq 65}:2l2< ^hgpeu 已过期||无效out of date||stale
n2QD*3i }Jc^p 6yR7RF} Oll\T GXP! 请给出票人R/D||refer to drawer
4Pt0^;H&jn \GkcK$Y .=NK^ c]O4l2nCL 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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[q 文字与数字不一致words and figures differ
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|GWYw'% 支票
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#(A>yW702 时间已过account closed
H<>x_}& _7;#0B p&q&Fr- |_A35"v 更改处应加盖印章alterations require initials
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[a 时间已过effects not cleared
Io:xG6yG HH]LvK 1\3n cBAA32wf 停止付款payment stopped
a7CJ~8-1K #A|MNJ%m %@IR7v~ +yYz ;, \ 支票毁损cheque mutilated
lKa}Bcd #\"5:.H Oz {:"bX~<^ 2yN~[,L 汇款||寄钱to remit||to send money
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-= 2#rF/!`^ VMNihx0FJ 7N:,F9V< 寄票供取款||支票支付to send a cheque for payment
@Pa ;h =A,i9Z& $}jSIn=~|t oZIoY*7IrQ 寄款人a remitter
m*(8I=]q VfQSfNsi _[.`QW~ 8'f:7KF 收款人a remittee
8L<Ol w+JDu_9+A] \ET7 ~< k'{ 国外汇票foreign Bill
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9 Z4H5!:( 国内汇票inland Bill
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[rf.P'p% 跟单汇票documentary bill
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