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。
|+:ZO5FaO 会计报表statement of account
_cw^5 FqsjuU@l ?03Zy3/ h<K;VpL6 往来帐目account current
tKeO+6 l -HsBV>C `Y\/US70{c Ql@yN@V 现在往来帐||存款额current accout
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9Z} 销货帐account sales
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A\ O|&TL9: 共同计算帐项joint account
JGDUCb~ =Xjuz:9D~ !;aC9VhSU 6&QTVdK'O 未决帐项outstanding account
K2rS[Kdfaq e6i./bf3 8}oDRN!J !J=;Z9 贷方帐项credit account||creditor account
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n 借方帐项debit account||debtor account
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X /-YlC(kL Wx|6A#cg! 应付帐||应付未付帐account payable
M}oj!xGB e3={$A h inv{dg/2 C$RAJ 应收帐||应收未收帐account receivable
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,ZNh1xt a H|OA\< y]pN=<*h5 新交易||新帐new account
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'Tf#S@o YNJpQAuSn) 未决帐||老帐old account
;Q>3N( wz0$g4 ul=a\;3x#| Ul713Bjz 现金帐cash account
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?GY8W: VVQ74b 流水帐running account
tD~PvUJ WQLHjGehe Q"6hD?6. P$6f +{ 暂记帐||未定帐suspense account
!Ir1qt8T af?\kBm _/]:=_bf_z BtpjQNN 过期帐||延滞帐overdue account||pastdue account
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&! 杂项帐户sundry account
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`^&15?Wk 1^60I#Vr@ 详细帐单||明细表detail account
_> |R-vQ8 1Oca@E\Z. CVGOX z S1az3VJI\ 呆帐bad account
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UdFuU" 会计项目title of account
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guE 会计薄||帐薄account-book
EBIa%, f1CMR4D 0?6If+AC TJyH/C 营业报告书||损益计算表account of budiness||business report
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= aJy> z)ft3(! 借贷细帐||交验帐account rendered
\`P2Yq ^EC)~HP@C /jjW/lr kyRh k\X 明细帐account stated
?`N57'iPb &Hlm{FHU G. -h=DT] 2xL!PR- 与…银行开立一户头to open an account with
WbC0H78] v9t47>V wr3_Bf3] t?]\M&i& 与…银行建立交易to keep account with
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Xd 继续记帐to keep account
b(.-~c(' i14[3bPLk! QD.zU/F~> %k3NT~ 与…有交易to have an account with
]k::J>84 .6O52E >-_:*/66! ;NiArcAS! 作成会计帐||有往来帐项to make out an account with
p4m^ ~e _DPB?)!x L;1$xI8tx QvG56:M3 清算||清理债务to make up an account
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G$v-r 清洁帐目||与…停止交易to close ones account with
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`?N,N" ZNzR`6} X+]L-o6I2 结帐to close an account
JCcN>DtP I! h(` d\~p5_5. xoqiRtlY: 清理未付款to ask an account||to demand an account
G0_&gx` UJee&4C-y 'i@,~[Z4 =y)p>3p}& 结清差额to balance the account with
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\MA }1U#Ve,=_ JP{UgcaF 89LpklD 清算to settle an account||to liquidate an account||to square an account
w{k1Y+1 (NGu9uJs q*~gWn>T 1vB-M6( 审查帐目||监查帐目to audit an account
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n,d Ze-MAt 检查帐目to examine an account
^y:FjQC: c u\ls^ W3 ^z Ij 285_|!.Y 转入A的帐户to charge the amount to As account
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4rI:1yGt@ sCVI 2S!L CD^CUbGk 以计帐方式付款to pay on account
,VPbUo@ \.c]kG>k- ?QGmoQ) xKY$L* 代理某人||为某人on ones account||on account of one
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KR&s? }0$mn)*k 为自己计算||独立帐目on ones own account
PKi_Zh.D Xc\*9XV: Yx6hA#7I >Z *iE"9" 由某人收益并负风险on ones account and risk||for ones account and risk
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Hn7(^t 由某人负担for ones account||for account of one
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J x Y| yI> 按某人指示||列入某人帐户by order and for account of one
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R[ G-arnu) [(1O" 列入5月份帐目for May account
,~- ?l7 h}avX*Lx_ [Gh"ojt]w -n$ewV 编入某中帐项下to pass to the account of||to place to the account of
VMx%1^/( ~wTX>qV Sr&T[ex,. vVAb'`ysv 寄出清算书to send in an account||to send in render an account
e$/&M*0\f _ENuwBYW- y?>#t^ va5FxF*% 支票薄cheque book
" \:ced DF'8GF&Rp >Dne? 8r X/Y#U\ 支票陈票人cheque drawer
{7X#4o0 NY@"&p'Q ]NtSu%u QsOhz 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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'Ti1! b{RqwV5P !%xP}{(7 记名支票||认人支票cheque to order
m"Qq{p|' bD<qNqX$ yG&2UqX nLy#|C 到期支票antedated cheque
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.#fPw_i <C<`J{X0 /APcL5:= aV>aiR= 保付支票certified cheque
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WJ+>e+ $%PVJs r7 VXeoX 未获兑现支票,退票returned cheque
5)'P'kVi7. B8m_'!;; "+|L_iuNQ Y-p<qL|_ 横线支票crossed cheque
F98i*K`" Y)XvlfJ,h? @(:v_l )ofm_R'q* 普通横线general crossing
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d:v7+_ 59*M"1['Q <\@1Zz@ms M3pjXc<O 特别横线special crossing
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|^^K!% 失效支票,过期支票stale cheque
x*}bo))hb ?a.+j8pbGg ] hE="z=n 1H{jy^sP 7 普通支票open cheque
'iUg[{'+ 9"sDm}5% .Q&rfH3 &~-~5B|3" 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^#e~g/ op7FZHs S>Z|)I Owf.f;QR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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3T,&?r ^Jx$t/t 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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B$ >V;,#5F_ 3HiFISA* Q M1F?F 保证兑现to certify a cheque
$.K?N@(W Lz4ehWntO M{N(~ql HGDVOJq 填写支票数额to fill up a cheque
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F` S>_27r{ Jb(Y,LO^ @q8an 支票上划线to cross a cheque
uS5o?fg\e {0yu -50AX1h31: ;IZ?19Q 开发支票to make out a cheque
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!+@ =-jD~rN4;P 8cVzFFQP 签发支票,开立支票to draw a cheque||to issue a cheque
q<{NO/Mm O\beKBT; HKmcQM fCUT[d +H 透支支票to overdraw a cheque
2x}6\t (#Mp 5C'X TEVI'%F rVryt<2:@r 背书支票to endorse a cheque
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de*q( \54}T4R $Ua56Y 请付票款||清付票款to pay a cheque||to honour a cheque
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p.W,)i 支票退票to dishonour a cheque
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YX 拒付支票to refuse a cheque
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y7w} W 拒付支票to stop payment of a cheque
M] EsS^/X jNl/!l7B VcgBLkIF :@. ; 提示要求付款to present for payment
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%"g. 见票即付持票人payable to bearer
c{3rl;Cs S`q%ypy ^^?q$1k6r* \L]|-f(4 支付指定人payable to order
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nxKttmU0 已过期||无效out of date||stale
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F=^)s 'ZHdV,dd 请给出票人R/D||refer to drawer
jPJAWXB4a Zk`#VH rU\[SrIhz wyY*:{lZ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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:T GsV# pj{\T?( $:vkX 文字与数字不一致words and figures differ
9]yW_]P E`D%PEps+ Q< *8<Oo4g H~fdbR 支票
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shFc[A,r} 时间已过account closed
ujzW|HW^v f(:1yl\a AtHS@p T@48 qg 更改处应加盖印章alterations require initials
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?0vNEz[ 时间已过effects not cleared
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