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。
_6=6 b!hD 会计报表statement of account
Xg,E;LSF8 /wCP(1Mw KkAk(9Q/3 <-}6X 往来帐目account current
tTWYlbDFN J"6_H =s er l_Gg z%*ZmF ^K 现在往来帐||存款额current accout
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CfA3* 3.R?=npA >K50 h :kY][_ 销货帐account sales
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GNV+?%e 0_"J>rMp 共同计算帐项joint account
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3ufUB^@4v 未决帐项outstanding account
Vs{|:L+ RMLs(?e *QAK9mc lW^RwNcd 贷方帐项credit account||creditor account
n~K_| !n)2HDYhx, }4eSB mI"|^!L 借方帐项debit account||debtor account
EkOBI[` q'K=Ly+ tgg*6lc h7*fjw-Xz[ 应付帐||应付未付帐account payable
Eer rIV =P0~=UP <5C3c&sds q'c'rN^ 应收帐||应收未收帐account receivable
EVRg/{X ]'T-6 'H*S-d6V 70|Cn(p_ 新交易||新帐new account
%G\rL.H| 8b|& V/762&2X eCk}B$ 2 未决帐||老帐old account
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<K4'|HU/ 现金帐cash account
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jUQ2d uWi+F)GS^K b.C!4^ 0QEVL6gw 流水帐running account
XQlK}AK }@a_x,O/x} MlS<txFPS ;'R{b$B;| 暂记帐||未定帐suspense account
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6d3b _~5{l_v|I \t^q@}~0Wz mm:\a-8j 过期帐||延滞帐overdue account||pastdue account
z#bOFVg# I^\YD9~=x I&R4.;LW N55;oj_K 杂项帐户sundry account
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H l_+s$c 详细帐单||明细表detail account
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+?nW 呆帐bad account
S37Bl5W EiIbp4*e y=5s~7] 4J-)+C/edx 会计项目title of account
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8&m 会计薄||帐薄account-book
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_f`ZJ= f }eZX [S-NGip a|TP 2m 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
\W}?4kz 73 D|gF* Hz%#&E F}2U8O 明细帐account stated
J3y5R1?EP jJ|u!a URX>(Y}g9^ !-LPFy> 与…银行开立一户头to open an account with
U#d",s IWuR=I$t O^F%ssF8 tlI3jrgw 与…银行建立交易to keep account with
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Pi# 继续记帐to keep account
ZMy7z| jO<K0cc `3/,- !$qNugLg 与…有交易to have an account with
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>@3 作成会计帐||有往来帐项to make out an account with
V,*YM y 3c]zDjV KX[_eOL nPR_:_^ 清算||清理债务to make up an account
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8!#n ) ?+-Z2BwA =36vsps= 清洁帐目||与…停止交易to close ones account with
*N[.']#n fPZBm&`C v3Te+oLg #O\4XZ,Lv 结帐to close an account
9 qqy( H :*)~nPVV ('OPW&fRG 4US8B=jk 清理未付款to ask an account||to demand an account
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z9, }\OLBg/ 结清差额to balance the account with
H.v`JNs( IP-CN ;)u}`4~L .A&Ey5 清算to settle an account||to liquidate an account||to square an account
K:465r: Pb+oV {KdC51"Nv $/Zsy6q: 审查帐目||监查帐目to audit an account
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)! =}Bq"m 检查帐目to examine an account
i8Y l1nF nxA]EFS B#B$w_z aVO5zR./) 转入A的帐户to charge the amount to As account
:BC0f9 WFjNS'WI_ E)09M%fe w`c9_V 以计帐方式付款to pay on account
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V`pTl3 代理某人||为某人on ones account||on account of one
42Tjbten_u 7h&$^ *;,=x< ^.nvX{H8~= 为自己计算||独立帐目on ones own account
vD[@cm T9*\ITA 4+$<G /K [I4K`>|Z 由某人收益并负风险on ones account and risk||for ones account and risk
dY;^JPT ]BO{Q+?d2 #fk)Y1 "of (,p 由某人负担for ones account||for account of one
=c(_$|0 5#80`/w^U e,Gv~ae9 Gyjx:EM 按某人指示||列入某人帐户by order and for account of one
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w-> XG<^j}H{} 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
^R,5T}J. bhOyx _ZzN}!Mye JAC W#'4hV 寄出清算书to send in an account||to send in render an account
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9 Wey-nsk pnxjuDN7}x 支票薄cheque book
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8 支票陈票人cheque drawer
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Rv "2HRuqf p$?c>lim mIFS/C 持票人cheque holder
?OZbns~ )_GM&- ]1)@.b;QR ,RCjfXa 不记名支票cheque to bearer||bearer cheque
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6yaX8S 记名支票||认人支票cheque to order
6ynQCD o4w+)hh ~1|sf8 iV'-j,-i 到期支票antedated cheque
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1x65 Kzo{L AN^ , K ANE"M 未到期支票postdated cheque
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7 保付支票certified cheque
_N/]&|.. ! 6WceDY ?=r!b{9 ?aOR ^ K 未获兑现支票,退票returned cheque
i$"FUC~' Qi=rhN` R^1= :<)C lmH!I)5 横线支票crossed cheque
ngeX+@ LaN4%[;X1- .8b4 mNb+V /*x3 普通横线general crossing
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特别横线special crossing
x-tA{_: 'kH#QO\(e" Dcus-,u~ pM(y?zGt 空白支票blank cheque
yA%[u.{ *\S>dhJ4 Z:T4Z}4N ?MpGzCPa 失效支票,过期支票stale cheque
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y/ 普通支票open cheque
}Ecm \GMudN Jc:G7}j6 y:2o-SJn 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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b P]6pPS 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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UN(_XGW *Gu=O|Mm 支票换现金||兑现to cash a cheque
?|s[/zPS= <m@U`RFm r5s*"z xPb`CY7 清理票款to clear a cheque
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OTS 保证兑现to certify a cheque
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l 0hNc#x6 b%)a5H( 填写支票数额to fill up a cheque
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g ait/|a 0f-gQD 4e%SF|(Y'h 支票上划线to cross a cheque
SR 43#!99Q <?Lj!JGX hOwVm;: 4p1{Ady 开发支票to make out a cheque
IF1?/D"< ;c;;cJc! g8qN+Gg Q0 ^?jh 签发支票,开立支票to draw a cheque||to issue a cheque
D!@c,H DAvAozM Wo2M}]0 F`38sq 透支支票to overdraw a cheque
\}<nXn! W0nRUAo[ ^T<<F}@q *sw$OnVb 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
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R 支票退票to dishonour a cheque
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U,+=>ns> )P,jpE8 拒付支票to refuse a cheque
oR5`- UCq+F96j Q}m)Q('Rk | 9(uiWf 拒付支票to stop payment of a cheque
+1cK (Si \.*aC) M<)HJ lr D vK}UAj= 提示要求付款to present for payment
NDI|; .IG(Y!cB z}pdcQl# D&]SPhX 见票即付持票人payable to bearer
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XLzHm&; 0mCrA|A. 支付指定人payable to order
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$/-; 已过期||无效out of date||stale
^(a %B 3UBG?%!$f SFh6'v'1N@ )TP7gLv=b 请给出票人R/D||refer to drawer
WF:i}+g+^ v_oNM5w Blf;_e~=[j *%Q!22?6F 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
CjykM]) &%INfl>o7. \f%jN1z :}j{ NM# 文字与数字不一致words and figures differ
wLNO\JP' ku?i[Th dx:],VB NPKRX Li% 支票
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