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。
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F|# 会计报表statement of account
B1k;!@@14 (`js/7[`H[ \Gm\sy .jv#<"DW 往来帐目account current
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QB<~+dW VUUE2k;^ jmJeu@( 现在往来帐||存款额current accout
O gtrp)x9 =`OnFdI 5_[we1$P 3y}8|ML 销货帐account sales
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E&}B5PN= j58'P 5N -+z8bZ 共同计算帐项joint account
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q*$%H \qkb8H 未决帐项outstanding account
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P$'v~ 6FFM-9*|[ 贷方帐项credit account||creditor account
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C2 5I&Dk4v 借方帐项debit account||debtor account
G<>h>c1>z )ml#2XP!f j_0xE;g"] XaH; 应付帐||应付未付帐account payable
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gTgva>? f>[{1M]n\ T-y5U}, 应收帐||应收未收帐account receivable
`4-m$ab |e91KmiqJ ke19(r Ch @e2P3K gg 新交易||新帐new account
d Z}|G-: JOo+RA5d >rY^Un{Z 3|(3jIa 未决帐||老帐old account
`B/74Wa3q num2HtU&% OWZ;X}x ot,=.%O 现金帐cash account
fF^A9{{BS "h:#'y$V F- {hXM T U^s!Tj 流水帐running account
Ki dbcZ *})Np0k GI%9Tif ]<k+a-Tt 暂记帐||未定帐suspense account
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nS|"" J~}i}|YC> dMK\ y4#i 过期帐||延滞帐overdue account||pastdue account
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\8 TTJj=KPA +8.1cDEH\ Pv\-D<&@m 杂项帐户sundry account
SN;_.46k h]WW?. P,)\#([vc QPX3a8w* 详细帐单||明细表detail account
,|?rt`8)Q 0Vj!'=Ntv n 9Ktn} #kp+e)F 呆帐bad account
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6SEq 2 会计项目title of account
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q@"qnr %t%D|cf toel!+ 会计薄||帐薄account-book
~8Ez K_c P9M. J^< Ph17(APt,Q 9-EdT4=r, 营业报告书||损益计算表account of budiness||business report
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k< 借贷细帐||交验帐account rendered
|H;+9( *rmM2{6 Hli22~7T: w\ddC DZ 明细帐account stated
RP%FMb}nt SA{5A 1 :_kZkWD5 J#?z/ 3v( 与…银行开立一户头to open an account with
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3zzl|+# 6 与…银行建立交易to keep account with
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继续记帐to keep account
j7b 4wH\# j>Cp4 d8&T62Dnd4 dg4q+ 与…有交易to have an account with
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=s}cv 作成会计帐||有往来帐项to make out an account with
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; FMz>p1s|dK 清算||清理债务to make up an account
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S% k& d bHxc@H 清洁帐目||与…停止交易to close ones account with
5?8jj a'?V:3 ] NB3ar&.$S !&R|P|7qN} 结帐to close an account
Dmr3r[ YA~`R~9d VCa`|S?2 Z*YS7 ~ 清理未付款to ask an account||to demand an account
8BX9JoDi HEF\TH9 8p PQ ;!)gjiapw 结清差额to balance the account with
:*eJ*(M K/z2.Npn C9n*?Mk: [I78<IJc 清算to settle an account||to liquidate an account||to square an account
@P<aTRy,f R6\|:mI,$ A5RM&y 6yd?xeD 审查帐目||监查帐目to audit an account
b?k6-r$j p']{WLDj2 j9&x#U u^( s0q 检查帐目to examine an account
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~V rs,:pU 转入A的帐户to charge the amount to As account
petq6)g? p$a+?5'Q fHXz{,?/w R{q<V uN 以计帐方式付款to pay on account
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]xP Tfw5i,{ 代理某人||为某人on ones account||on account of one
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} 为自己计算||独立帐目on ones own account
/@0 fkD-mRKw `h<>_zpjY $>hH{ 由某人收益并负风险on ones account and risk||for ones account and risk
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c!] yT0v&s 由某人负担for ones account||for account of one
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-& L\\'n ) S y^et 按某人指示||列入某人帐户by order and for account of one
Nl9}*3r PKYm{wO- 2D4c|R@+ "O8iO!: 列入5月份帐目for May account
4Q~++PKBe \:E=B1 _vUId?9@+e U[NQ" 编入某中帐项下to pass to the account of||to place to the account of
>[4CQK`U wPaMYxO/ rvPmd%nk- Qk].^'\ 寄出清算书to send in an account||to send in render an account
_7,4C? 6nW]Q^N} wSG!.Ejc7 bP7_QYQ6 支票薄cheque book
2bxW`.fa /<CgSW} ;;mr?'R bH.f4-.u>) 支票陈票人cheque drawer
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: #fq&yjl#A +lw1v 持票人cheque holder
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vDR HA~BXxa/ (~]0)J 不记名支票cheque to bearer||bearer cheque
.{"wliC2 :Kk+wp}f# GyGF<%nq rM)#}eZK! 记名支票||认人支票cheque to order
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到期支票antedated cheque
D()tP g.COKA BZk0B? SFVqUg3"Z 未到期支票postdated cheque
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pt>g $q0i=l&$& E6clVa <O4W!UVg 保付支票certified cheque
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!5K5;M_Ih" gS.,V!#t 未获兑现支票,退票returned cheque
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hcW"@ 横线支票crossed cheque
!Er)|YP @'JA3V} C ,[q#D4 V~S(cO[vj 普通横线general crossing
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特别横线special crossing
IAb-O "]x#kM $DhW=(YM_a i`7:^v; 空白支票blank cheque
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!f$2~ SVqKG+{My 失效支票,过期支票stale cheque
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a 普通支票open cheque
N.q0D5 : =|_k a8{? A9ZK :i7 }W5~89" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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(UOd7} PQ(/1v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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8-#t _!^2A3c< 30Udba+{]p o~ReeZ7)Zg 支票换现金||兑现to cash a cheque
A\QrawBp0l /R[PsB bipA{VU =7Sw29u< 清理票款to clear a cheque
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B A4f;ftB x)-n[Fu NU.YL1 保证兑现to certify a cheque
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9[Xe|5?c 填写支票数额to fill up a cheque
XseP[ ky@DH(^> xHWD1> *KDwl<^A 支票上划线to cross a cheque
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dJ 开发支票to make out a cheque
rwY{QBSf Y$nI9 yvV]|B@sO RbJbVFz8C 签发支票,开立支票to draw a cheque||to issue a cheque
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W f^ 6da6Z MTeCmFe0; 透支支票to overdraw a cheque
tnFhL& -k}&{v I8LoXY f4&k48Ds 背书支票to endorse a cheque
UszR. Z d6{0[T^L F/0x`l S<"`9r)av 请付票款||清付票款to pay a cheque||to honour a cheque
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B>g7B l8By2{pN 支票退票to dishonour a cheque
J]qx4c G?v]|wdI 0xpE+GY l5,}yTUta 拒付支票to refuse a cheque
6cbIs_g yNN_}9 <PXnR\ 02~GT_)$^ 拒付支票to stop payment of a cheque
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D8wZC'7 BxHfL8$1[$ Wup%.yT~Ds 提示要求付款to present for payment
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见票即付持票人payable to bearer
.DZ8kKY hwdZP=X Xsv^GmP+ * AjJf)o 支付指定人payable to order
hPgDK.R' $Qq5Fx9kU F)4;:".zna j[\aGS7u 已过期||无效out of date||stale
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u'5xn7 EPL"H:o5%< Q^\f,E\S S`Wau/7t 请给出票人R/D||refer to drawer
DF~{i{ !nyUAZ9 : ]^?V8*zL] N.qS;%*o{e 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%2`geN< ,?Nc\Q<: y|[YEY U) #J)83 文字与数字不一致words and figures differ
0FEn& \2< </7_T<He. :h60 `]\:%+- 支票
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0@*EwI 时间已过account closed
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NN O^yDb 更改处应加盖印章alterations require initials
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? {vY3~ 时间已过effects not cleared
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,!sZ&v gg%9EJpP 停止付款payment stopped
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F 支票毁损cheque mutilated
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