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。
.U(6])%;@ 会计报表statement of account
]yKwH 9sl Q+f|.0r s-*N_Dv pXNhU88 往来帐目account current
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<D+ 现在往来帐||存款额current accout
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S_[$2 pjO >kAJS?? 销货帐account sales
+PYR 4oF,;o+v\4 B#."cg4VR b5g^{bzwu 共同计算帐项joint account
JK)|a@BtOT TJ>YJD W=2.0QmW Jur$O,u40l 未决帐项outstanding account
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ZHen: %|@?)[; 贷方帐项credit account||creditor account
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D _)-2h[ ~i^,Z&X: 借方帐项debit account||debtor account
w}}+8mk[ Ct/6< @W+8z#xr' q&ed4{H< 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
0wBr_b! Kc9)Lzu+ L%9yFg%u 5NSXSR9c 新交易||新帐new account
-NG9?sI\U ?fs#K;w Cyv_(Oh?dv AO$aW yI 未决帐||老帐old account
W6B o\UK IsL=DV/ n=fR%<v Vfw +m1sS 现金帐cash account
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^ QqY42hR 0txSF^x %4To@#c 流水帐running account
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'9wD+'c=A I@a7!ugU65 暂记帐||未定帐suspense account
_ )^n[_E Qe/=(P< `~t$k7wm= WY~}sE 过期帐||延滞帐overdue account||pastdue account
r52,f%nlm ~?A,GalS = &aD!nTx Q;$/&Y* 杂项帐户sundry account
tX*L_ nuv$B > X 'bp?m VA'< 详细帐单||明细表detail account
>BQF< &sA6o"h~ @p2dXJeR< -ap;Ul? 呆帐bad account
eEe8T=mD El&pux2 zT+yZA.L ")M.p_b[Z= 会计项目title of account
qXW2a'~ f<'&_*7,|t Zk;;~ESOU Js#c9l{{ 会计薄||帐薄account-book
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= s_h< kAk,:a;P 营业报告书||损益计算表account of budiness||business report
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@19a6:Co yxQAO_C 借贷细帐||交验帐account rendered
$v oyXi`* 0Rk'sEX, c!\y\r WE~3(rs#X# 明细帐account stated
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I5 与…银行开立一户头to open an account with
x?<5=, ?h3Ow`1G |95/'a* }EIwkz8 与…银行建立交易to keep account with
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c`}X2u]k o5$K^2^g =,]J"n8|v 继续记帐to keep account
xNqQbkF nG*6ic A0X0t E;d 5$ 与…有交易to have an account with
|uZ=S]V@ ?Ru`ma\; -5 W0 K} I~qiF%?d 作成会计帐||有往来帐项to make out an account with
imhq*f#A[ cnPXvD^kY 9G8QzIac :d2u? +F 清算||清理债务to make up an account
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J3.Q8f 清洁帐目||与…停止交易to close ones account with
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F .-Lqo=o\ udZ: OU< 结帐to close an account
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D0-v` eztk$o zB$6e!fc bgK(l d` 清理未付款to ask an account||to demand an account
-d3y!|\>a XfrnM^oty c-=0l)&'D= u.=;A# 结清差额to balance the account with
*vO'Z & dJ^`9W Qd4T?5 vG V6{xX0'b*m 清算to settle an account||to liquidate an account||to square an account
ibc/x v2 ] zY KRZV9AJ 5l}h8So4 审查帐目||监查帐目to audit an account
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转入A的帐户to charge the amount to As account
n_Y]iAoc` //@=Q!MW /6c10}f ECzNByP 以计帐方式付款to pay on account
~m?~eJK#a e"6i>w! k#) .E X ix+x-G 代理某人||为某人on ones account||on account of one
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u56 为自己计算||独立帐目on ones own account
!S-U8KI| U9 *2< c N=wy)+ OF/)-}! 由某人收益并负风险on ones account and risk||for ones account and risk
9Ol_z\5 iGMONJRO V^+:U>$w +:%FJCOT 由某人负担for ones account||for account of one
r&sOM_BUF b1]_e'jj ?\M6P?tpo& Sg>0P*K@ 按某人指示||列入某人帐户by order and for account of one
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; 列入5月份帐目for May account
/*^|5>-`i1 !cwVJe Z<<gz[$+p =Zy!',,d,9 编入某中帐项下to pass to the account of||to place to the account of
oD@jtd>b% C}'="g^=sl HbfB[% ld}$Tsy0 寄出清算书to send in an account||to send in render an account
_lv:"/3R /t)c fFM ,D2_Z] TeCpT2!5j 支票薄cheque book
zn1Rou]6 (<ZkmIXN {b0&qV oImgj4C2L 支票陈票人cheque drawer
2\B9o `Y XuoEAu8] A'QGTT "IS^ajaq 持票人cheque holder
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d56B+ >-5Gt S5u#g`I] 不记名支票cheque to bearer||bearer cheque
yPh2P5}H> 2qMsa>~ 33'lZubV uE#,c\[8 记名支票||认人支票cheque to order
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)1nCw 到期支票antedated cheque
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QAX L@n6N|[_ W#jZRviyq! W({TC 保付支票certified cheque
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o;4e)tK }i7U}T 未获兑现支票,退票returned cheque
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Cm AOlt,MNpQ }pE~85h4M 横线支票crossed cheque
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#!2 tdnXPxn[ 普通横线general crossing
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piHoM ]r6BLZ[ % H8-D'q>R 特别横线special crossing
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}x?H ~QQT p37zz4 空白支票blank cheque
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q]N?@l] v-;XyVx ?#* 失效支票,过期支票stale cheque
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.+XrYg UROj9COv 普通支票open cheque
wAu[pWD'6; g>!:U6K Z[k#AgC) lbB.*oQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
I>H;o{X# b@wBR9s aI={,\ %[Zqr;~l 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
V/3 {^Fcr e|b~[|;*= {}g %"mi# MjQ[^%lfL 支票换现金||兑现to cash a cheque
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? ){+[$@9 清理票款to clear a cheque
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9& [;?"R-V"z Bn~\HW\Lh .Na&I)udX. 保证兑现to certify a cheque
Q(IJD4 ShWHHU(QQ =de<WoKnu2 I(OAEIz 填写支票数额to fill up a cheque
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[Sv 支票上划线to cross a cheque
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<I7(eh6d Pgn_9Y?< &GdL 9!hH 开发支票to make out a cheque
Y&vHOA y)3~]h\a 2Vp>" JsmbW|t^ 签发支票,开立支票to draw a cheque||to issue a cheque
cT-K@dg 6P;o 6s O9t=lrYV! j|VXC(6P, 透支支票to overdraw a cheque
Qm.z@DwFM{ N9i}p^F<_ #_.g2 Y d?:`n9` 背书支票to endorse a cheque
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.+ 请付票款||清付票款to pay a cheque||to honour a cheque
$d'CBsu|< N0=-7wMk(Z uuu\f*< }*iAE>; 支票退票to dishonour a cheque
DVObrL)znL Ur^YG4( \Y*!f|=of |/@0~O(6 拒付支票to refuse a cheque
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Va / ^w"' ' Dba+z-3Nzy -NAmu97V} 拒付支票to stop payment of a cheque
?E%+}P +x(YG(5\w 1'Nh jL "?$L'!bM@ 提示要求付款to present for payment
F(deu^s%{ FyCBNtCv T3=(` t-_#Q bzE{ 见票即付持票人payable to bearer
SijtTY#r I?^aCnU ,1,&b_ iwUv`>l& 支付指定人payable to order
a;%I\w;2 C?,*U iBucT"d] >wA+[81[ 已过期||无效out of date||stale
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sTiYf $Jc q7E~ NN^QUB 请给出票人R/D||refer to drawer
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htMRB)9 ?fV?|ZGZI mKM,kY J2m"1gq, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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[W8 文字与数字不一致words and figures differ
w^ 3|(F hqL+_|DW B;V5x/ ^;+[8:Kb 支票
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*,17x`1e 时间已过account closed
P/G>/MD/l $%=G[/i' 40u7fojg2 [,rn3C A 更改处应加盖印章alterations require initials
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)9B:Y;>) 时间已过effects not cleared
#ra*f~G UU[H@ym# <6/= y1QC) E~qQai=] 停止付款payment stopped
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h,t:] 支票毁损cheque mutilated
<[ZI.+_Wt W&YU^&`Yr Z5$fE7ba+ Vc _:* 汇款||寄钱to remit||to send money
A@2Bs5F &))\2pl tb,9a!? >La><.z~ 寄票供取款||支票支付to send a cheque for payment
&<Zdyf?[Ou !p',Za i $C-)d] Z/g]o# 寄款人a remitter
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m*dNrG n1,S_Hs 收款人a remittee
H O*YBL 9 I{/zKq :^#vxdIC? A?A9`w 国外汇票foreign Bill
|@wyC0k! Q+'nw9:;T JYJU&u id?E)Jy 国内汇票inland Bill
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