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。
NGO fb 会计报表statement of account
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xp)a%=7 3"KCh\\b :1KpGj*F 往来帐目account current
scLll ,~ w!clI8v/ .];=Pu^ XFV!S#yEZ 现在往来帐||存款额current accout
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Dy8r 9 销货帐account sales
=h73s0] _X"N1,0 OMg<V 2Dj%,gaR 共同计算帐项joint account
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Qi&J.U> 未决帐项outstanding account
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69O b a\YV3NJ/A 贷方帐项credit account||creditor account
mk+B9?;cF- Jidwt$1l( a8Nh=^Py O2dW6bt 借方帐项debit account||debtor account
g0ly 7 X'u6$i pYZ6e_j1~ gz#i.- 应付帐||应付未付帐account payable
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`1- :I^;jdL tQYM&6g 应收帐||应收未收帐account receivable
+<3XJ7D 56-dD5{hxR p/@smke !6>~?gNd 新交易||新帐new account
G.d TvLv 6 EC* M>ruKHipFE 3c6b6 未决帐||老帐old account
J B]q q6`b26 q}#6e]t Bj-:#P@ 现金帐cash account
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`n_ e)#J1(j_ 流水帐running account
KP5C}ZK+s YU5(g^< n!xt5=xP{ NmJWU:W_@ 暂记帐||未定帐suspense account
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d,Yw5$i 过期帐||延滞帐overdue account||pastdue account
~T,c"t2 "~7>\>UFh eMY<uqdw Ne{?:h.! 杂项帐户sundry account
Zxs|%bQ ]<rkxgMW> _zn.K&I-*k 4DOH`6#an 详细帐单||明细表detail account
![_*(8v}S BB*f4z$Y% $r8 ^0ZRr dj7hx"BI 呆帐bad account
7gvnl~C( L`p4->C9A 7k9G(i[-+ ^N;.cY 会计项目title of account
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Mvrey) 'o+L41 fS [,vPl [] `&vWZ 会计薄||帐薄account-book
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6dN7_v) 营业报告书||损益计算表account of budiness||business report
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R UT=tT)4b rrqR}}l TKY*`?ct 借贷细帐||交验帐account rendered
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W:%mJd9 I E&!YP(U( 明细帐account stated
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F/47x 与…银行开立一户头to open an account with
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)s p% I^UC&5dC 与…银行建立交易to keep account with
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RG-$ %Yicg6: 继续记帐to keep account
s'a/j)^ /!Wu D\B {fF3/tL ];a=Pn-:}G 与…有交易to have an account with
WD2]&g 5rRN- - UdEeZz. ujaGNg?, 作成会计帐||有往来帐项to make out an account with
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<. \h D dU+ *:t|qgJI#+ 清算||清理债务to make up an account
*-q"3D` ^G.Xc\^w: Ib\iT:AJ ;04Ldb1{|3 清洁帐目||与…停止交易to close ones account with
e2ilB), Mjfx~I27 ang~< S\5bmvqP" 结帐to close an account
&nkW1Ner9 X M#T'S9y8 "@d[h ,TM Vf'd*-_!Q< 清理未付款to ask an account||to demand an account
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Nt 结清差额to balance the account with
:Jy'#c n\5RAIg =%gRW5R% kc @[9eV 清算to settle an account||to liquidate an account||to square an account
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4!" 审查帐目||监查帐目to audit an account
`v}%33$hA %1O[i4s:- {R61cD,n }_;!hdYq 检查帐目to examine an account
xY U.D+RY 1jPJw3"3h 4Hn`'+b >teOm?@U 转入A的帐户to charge the amount to As account
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rI@2` ,0~9dS K+8-9$w6 以计帐方式付款to pay on account
gV`=jAE_ _~tEw.fM5 C,NxE5?h 9,_mS{+B 代理某人||为某人on ones account||on account of one
DUe&r,(4O t" 7yNs(I Wg0g/ 4e;yG> 为自己计算||独立帐目on ones own account
@qjfZH@ Da:unVbU T?1Du"d8 0zCw>wBPW 由某人收益并负风险on ones account and risk||for ones account and risk
nF4a-H&Fo /K{9OT@> Fxqp-}: *^wB!{.# 由某人负担for ones account||for account of one
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uM$~qf/K -,aeM~ 按某人指示||列入某人帐户by order and for account of one
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:-57 列入5月份帐目for May account
zBp{K@U[|M b}wC|\s 7Wa?$6d HCJ>X;(`f? 编入某中帐项下to pass to the account of||to place to the account of
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0 %#Z/2<_ RQB]/D\BO rVa?JvDO= 寄出清算书to send in an account||to send in render an account
CWG6;NT6m ,\d6VBP& B_l{< |*X*n*oI 支票薄cheque book
uV hCxUMQ tpEI(9> s/e"'Hz xc:!cA{V 支票陈票人cheque drawer
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1w0OKaF5 Enq|Y$qm 16EVl~LN 持票人cheque holder
a=$t &7;, (ihP`k-. nL}5cPI Op?OruT[ 不记名支票cheque to bearer||bearer cheque
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P!e:Tm) J3b4cxm 1b>C<\ 记名支票||认人支票cheque to order
o}'bv omf Rs $W42vjr4 Grz 3{U 到期支票antedated cheque
q*AQq= c<BO gNr y3;q_4. /DO/Tqdfe 未到期支票postdated cheque
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/n^c>) RF!1oZ W"xP(7X 保付支票certified cheque
^D_/=4rz8 nCvPB/- )g@S%Yu 5;TuVU.8Q 未获兑现支票,退票returned cheque
Ti;Ijcq8 Lx U={Y0 tAFti+Qb >(tn "2 横线支票crossed cheque
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p 普通横线general crossing
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w*w?S 特别横线special crossing
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$\#O GfyX'(ge m>e3vu 空白支票blank cheque
D0]a\,aZ 2vKx]w N 6O8Wn }GnwY97 失效支票,过期支票stale cheque
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T|>9 #S+Z$DQD 普通支票open cheque
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/hl gKb0)4 AK 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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# fRg=!<#% 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
gS"Q=ZK" (%Oe_*e}Y qG>DTKIU D\T!4q'Q 支票换现金||兑现to cash a cheque
F}rPY: af+}S9To .1*DR]^` "t&{yBQ0u 清理票款to clear a cheque
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397 保证兑现to certify a cheque
0v"&G<J D)&o8D` H^CilwD158 bv\ A,+ 填写支票数额to fill up a cheque
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_,P jgvh[@uB? {=At#*=A 支票上划线to cross a cheque
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>sci 开发支票to make out a cheque
#cEq_[yI .~dEUt/|) a0zG(7.D +|nsu4t,< 签发支票,开立支票to draw a cheque||to issue a cheque
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bdIl 透支支票to overdraw a cheque
/.Wc_/ '}O!2W&Y]% oa9)Dv cy:;)E>/ 背书支票to endorse a cheque
^L~ [+| W:ixzpQ tm xP Oe rr>~WjZ3 请付票款||清付票款to pay a cheque||to honour a cheque
O~Uw&Bq 6bL"LM`s A. Nz_! $o+&Y5: 支票退票to dishonour a cheque
G(i\'#5+ t+}uIp42< UIw?;:Y $u,GVq~ 拒付支票to refuse a cheque
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C_MO 拒付支票to stop payment of a cheque
S1>Z6 ty;o&w$ lIy/;hIc HU3Vv<lz 提示要求付款to present for payment
!`h~`-]O F9D"kG;Dk cd"wNH- xDe47&qKM 见票即付持票人payable to bearer
# 8qyg<F LI$L9eNv;Y v =bv@c & ^!v*=z 支付指定人payable to order
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已过期||无效out of date||stale
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UmE EreAn 请给出票人R/D||refer to drawer
ht$ WF B#H2RTc )ldUayJ <wqRk< 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
D99N#36PU c( 8W8R Lj-{t% } ].c@Gm_( 文字与数字不一致words and figures differ
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XiA o[H\{a> 支票
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m4\g o 时间已过account closed
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