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。
4AQ[igTDP 会计报表statement of account
,I ZqLA Z(p*Z,?u b \:~ ; rOW;yJ[ 往来帐目account current
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xk& {&-#s#& 0E-pA3M6 S.: 7k9 现在往来帐||存款额current accout
{=3B)+N (VyA6a8 TtPr)F| A#(`9 销货帐account sales
L x.jrF|& dByjcTPA 5X0QxnnV -j&Vtr 共同计算帐项joint account
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B52yaG8C :N2E}hxk ><=rIhG%H@ 未决帐项outstanding account
h$pk<< TiyUr [ qEQAn/& .#0H{mk 贷方帐项credit account||creditor account
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}#6xFTH 9OyN i ]v\^&7pW 借方帐项debit account||debtor account
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RDJ+QOVKg 应付帐||应付未付帐account payable
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&tj0M.- 8}BS2C%P #Ao !>qCE 应收帐||应收未收帐account receivable
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_ 3+>OGwfQ g*y/j] 新交易||新帐new account
V&*D~Jq BSgTde|3y _R^y\1Qu ^"x<)@X 未决帐||老帐old account
,?(ciO) % :/_ f MDHb'<o?y 51 4Z<omrK 现金帐cash account
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8Tzr g)R1ObpZ I^_NC&m 流水帐running account
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!9]d|8! ',)7GY/n~ "IFgRaP= 暂记帐||未定帐suspense account
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~ZEdq8 ? ?[g}> 过期帐||延滞帐overdue account||pastdue account
bd==+ {^m Kvc ?djQZ* y=Q!-~5|fF 杂项帐户sundry account
U~H?4Izl= (3;@^S4&w +Gh7^v|" rs]I 详细帐单||明细表detail account
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gU;&$ {5j66QFoo 呆帐bad account
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PJn GF$`BGW +TJEG?o 会计项目title of account
MX|H}+\ P_Hv%g 6.c^u5; _ZY\,_ 会计薄||帐薄account-book
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QLKK.] 营业报告书||损益计算表account of budiness||business report
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9;[M; 借贷细帐||交验帐account rendered
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+-$Ko fnM 明细帐account stated
=O$M_1lp )>a B $E!J:Y= W!L+(!&H 与…银行开立一户头to open an account with
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t18$x"\4k ,5Vt]#F5@ gl%`qf6:O 与…银行建立交易to keep account with
Ea $aUORm 9jir*UI $ &UZy|9 PkuTg"; 继续记帐to keep account
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(?V&;_ ti @kKz 与…有交易to have an account with
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ca<" \}0-^(9zd 作成会计帐||有往来帐项to make out an account with
\;X+X,M 1fU,5+PH G4 _, jNDx,7F- 清算||清理债务to make up an account
J @IS\9O zbkMFD.{y $A_]:qI2 V9NTs8LKc 清洁帐目||与…停止交易to close ones account with
xg@NQI@7 }iB|sl2J YX*x&5]lq _QOZsEe 结帐to close an account
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I R\3VB NX.g 1Tp/MV/> 清理未付款to ask an account||to demand an account
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0x9p HeGYu?& #18 FA| +0wT!DZW\= 结清差额to balance the account with
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J 2-*V=El uP $Cj 清算to settle an account||to liquidate an account||to square an account
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eC )::>q5c 审查帐目||监查帐目to audit an account
X!hIwi A,t {PU!=IkTS F'}'(t+oAm m><w0k?t 检查帐目to examine an account
WUc#)EEM) r;>+)**@vl rHge~nY< -/C)l)V} 转入A的帐户to charge the amount to As account
[jdFA<Is Xl7aGlH ^g1f X1 %.v{N6 以计帐方式付款to pay on account
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ju![n 代理某人||为某人on ones account||on account of one
bu7'oB~:V^ #eZ6)i< Z7rJ}VP mMx ;yZ 为自己计算||独立帐目on ones own account
n]_[NR) i 1LJuCI=~ tY${M^^<J `vG,}Pt] 由某人收益并负风险on ones account and risk||for ones account and risk
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[9U, Jf)bHjC_V )5j;KI%t j:T/ iH!YF 由某人负担for ones account||for account of one
5RH2"*8T zJDSbsc$% qSqI7ptA\ {gA\ph%s 按某人指示||列入某人帐户by order and for account of one
XIo55* z{"2S=" c3*t_!@oC V=He_9B 列入5月份帐目for May account
r"2V OJN2z mME4 l v[@c*wo 编入某中帐项下to pass to the account of||to place to the account of
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Rgo rkZlVM m=AqV:%| 寄出清算书to send in an account||to send in render an account
l.\re"Q (BxJryXm etT + b*;"q9u5 支票薄cheque book
\;-fi.Hrf$ QVF]Ci_= FlfI9mm ;4M><OS! 支票陈票人cheque drawer
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>tT 持票人cheque holder
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s cuHmY0 Qu5UVjbE, 不记名支票cheque to bearer||bearer cheque
{e|*01hE IW8+_#d ri`R<l8 6)oLus 记名支票||认人支票cheque to order
W3vi@kb] Q9d`zR] ms($9 Lv/ =.]l*6WV 到期支票antedated cheque
bWl5(S` Z l$K,#P<) +$xeoxU>; tx"sH]n 未到期支票postdated cheque
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< 保付支票certified cheque
;fw1 8<mjh0F-, ,BF E=:ZIK xD&^j$Em 未获兑现支票,退票returned cheque
]0;864X0 KZ!3j_pKy =X?\MVWB SVjl~U-^ 横线支票crossed cheque
pA{ 5V9 -p-B2?)A 9ukg }_Hx vHAg-Avc 普通横线general crossing
9Rm/V5 w ;daC(: _3]][a, ut>4U'.H 特别横线special crossing
mzQ`N}]T: _#$*y |IunpZV V{|}}b?w? 空白支票blank cheque
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~ ^xf<nNF:p ;"O&X<BX- 失效支票,过期支票stale cheque
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)>D+x5o] O62b+%~F >5R<;#8 普通支票open cheque
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)1g"?] 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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jCTAKaq 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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7PR#(ftz *9)SmSs 支票换现金||兑现to cash a cheque
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ugT2% #,{+3Y&5-+ 7Cjd.0T=( 清理票款to clear a cheque
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TT4U 保证兑现to certify a cheque
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{ 填写支票数额to fill up a cheque
&C>/L; tNVV)C DO7W}WU vK$"# F~ 支票上划线to cross a cheque
N_L,]QT? _LwOOZj (Qgde6 @\&m+;6 开发支票to make out a cheque
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.Mp 签发支票,开立支票to draw a cheque||to issue a cheque
r%DFve:% Z ,^9Z {brMqE>P# 0J.dG/I% 透支支票to overdraw a cheque
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Q+5,v-c Ifk#/d 背书支票to endorse a cheque
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mb, k`". 请付票款||清付票款to pay a cheque||to honour a cheque
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XQ`M?**M \,!QJp4 xoB},Xl$D 支票退票to dishonour a cheque
#S%Q*k<hw (wc03,K^ +.RKi! @`FCiH M 拒付支票to refuse a cheque
:a:[. 6io , uh! 7^}Ll@ ?)'~~@NkH 拒付支票to stop payment of a cheque
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i (]/9-\6(# 2!N8rHRt 提示要求付款to present for payment
gBu1QviU c62=* ] , y80ykGPT\& R];Oxe 见票即付持票人payable to bearer
1e xl0]- \b[9ebME P?BGBbC hO{cvHy` 支付指定人payable to order
\b}~2oX O7'] [6jbgW~E d@mo!zu 已过期||无效out of date||stale
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Li 2Zndp 请给出票人R/D||refer to drawer
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VcK}2<8:+~ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
>Ps7I %}2@rLP -#-p1^v} OPpjuIRv 文字与数字不一致words and figures differ
W{XkVKe1a wo5ZxM [fu!AIQs ctQbp~- 支票
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CeT~p6= 时间已过account closed
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[6Im 更改处应加盖印章alterations require initials
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