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。
pC~M5(F_ 会计报表statement of account
y{KYR) j-
cp 9?iA~r|+ ${)oi:K@: 往来帐目account current
R53^3"q~ =`ZRPA!aY l*.u rG \Up~"q>Kb 现在往来帐||存款额current accout
NkV81? =PF2p'.o %Q]3`kxp t"s$YB>} 销货帐account sales
j1rR3)oP VqUCcT Xub*i^(] n:[@#xs- 共同计算帐项joint account
A$M8w9 ck< `kJ`b [l/!
&6 #w3J+U 6r 未决帐项outstanding account
uBK0+FLL@ 43 vF(<r&f Aydpr_lp h,?%,GI 贷方帐项credit account||creditor account
uPq@6,+ 8@[S,[ _7z]zy@PC5 5T%2al,F` 借方帐项debit account||debtor account
w4fQ~rcUIc -{}h6r bg!(B<!X "O'c.v?{x 应付帐||应付未付帐account payable
@j!(at4B Xj{gyLs F$-f j "jC ;\v&4+3S 应收帐||应收未收帐account receivable
A%2B3@1'q 'ieTt_1.G ^J&D)&"j wH$qj'G4CN 新交易||新帐new account
`Se2f0", U)xebU.!S @ x .`z z4 <_>)p 未决帐||老帐old account
c4u/tt.) ttdY]+Fj )Q62 I\ s=]NKJaQH 现金帐cash account
-wrVEH8 Wsgp#W+ P z~jW):E SXP(C^?C 流水帐running account
fgs@oaoZ {?Nm"# 0%Le*C'yk zrqI^i"c 暂记帐||未定帐suspense account
Qu1&$oO !uoT8BBAk h=S7Z:IaM UWnF2,<s; 过期帐||延滞帐overdue account||pastdue account
B$6KI '#yqw% z"T+J?V/ m 94PFD@N 杂项帐户sundry account
%.hJDX\j dOKp:|9G KJV8y"^=Q ?QmtZG.$ 详细帐单||明细表detail account
.8Bu%Sf 8HFCmY# =}%#j0a4 _7\`xU 呆帐bad account
`u}_O(A1pA Arg/ge.y $m)gfI]9 l;KrFJ6 会计项目title of account
aXQS0>G%( ?)J/uU2w YHO}z}f[! ?$K-f:?c 会计薄||帐薄account-book
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=T* -N% V5 TN 营业报告书||损益计算表account of budiness||business report
&BLCP d T 5Zh2Q@ )2RRa^=& 41Z@_J|& 借贷细帐||交验帐account rendered
I]`RvT :Rb\Ca
NdRcA @]%eL 明细帐account stated
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x 与…银行开立一户头to open an account with
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#<< el;n I)V=$r{ 与…银行建立交易to keep account with
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a2ER|J F$)l8} aSvv(iV S?d<P 继续记帐to keep account
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Ne?a{ 与…有交易to have an account with
zawu(3?~)5 '";#v.! sJ|pR=g)! q4[8\Ua 作成会计帐||有往来帐项to make out an account with
@KK6Jy OTQ 9 Gd6/2 sko7,& `jGeS[FhR 清算||清理债务to make up an account
O3@DU#N&s >^~^#MT x6`mv8~9Db 86OrJdD8 清洁帐目||与…停止交易to close ones account with
>t3_]n1e -n.m "O3 ^AH[]
sE_ fgd2jr3T 结帐to close an account
n"htx|v HpEd$+Mz 6ieul@?*u* \1!Q.V 清理未付款to ask an account||to demand an account
6p4BsWPx oj djy#: o6MFMA+vi bI &<L O 结清差额to balance the account with
t`z "=S vHf)gi}O| GK}52,NM gS~H1Ro 清算to settle an account||to liquidate an account||to square an account
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"|Z _li3cXE btuG%D{a^ 审查帐目||监查帐目to audit an account
oh8:1E,I euB 1}M eLSzGbKf ~pRgTXbz 检查帐目to examine an account
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4;Lw G1z*e.+y X(ph$,[ 转入A的帐户to charge the amount to As account
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Ix *M 以计帐方式付款to pay on account
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77@N79lqO 49; 'K lAU99(GXV 代理某人||为某人on ones account||on account of one
_iJ~O1qx,w *SNdU^! rRq60A Bu(51wU8 为自己计算||独立帐目on ones own account
!1)aie+p6 Q~(Gll; ^!1!l- H.ZIRt!RB 由某人收益并负风险on ones account and risk||for ones account and risk
X`D2w: Q~U\f$N '|IcL1c=I I`0-q?l 由某人负担for ones account||for account of one
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@G 按某人指示||列入某人帐户by order and for account of one
DO:,PZX |R9Lben', *2zp>(% Bg~]u+c* 列入5月份帐目for May account
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?F#+* 编入某中帐项下to pass to the account of||to place to the account of
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Mz~ 寄出清算书to send in an account||to send in render an account
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?w '3l TI 支票薄cheque book
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}l ]@$^Ju, arL>{mj ;_cTrjMv\ 支票陈票人cheque drawer
=d{6=2Pt $wUYK%. J p=qPG| U?0|2hR~ 持票人cheque holder
sq'm)g Sb`[+i'` B(W~]i o+1(N#?m9 不记名支票cheque to bearer||bearer cheque
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)Z>]&5 记名支票||认人支票cheque to order
J8:s=#5 ]U>MYdGWb |}G"^r Q#p)?:o/ 到期支票antedated cheque
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\ *?m)VvR>| 未到期支票postdated cheque
#kW=|8X JQM_96\ CPJ<A,V UXct+l 保付支票certified cheque
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0+ WESD^FK 未获兑现支票,退票returned cheque
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横线支票crossed cheque
?IGp?R^j" mE<_oRM) TZgtu+& )U\i7[k> 普通横线general crossing
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6 zB%~=@Q^6 特别横线special crossing
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K&[0`sH! 空白支票blank cheque
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4u' ?AFb& 8-G )lyfj k4sV6f 失效支票,过期支票stale cheque
<f7 O3 > :I#.d7`uk gvc@q`_] SWdmej[ 普通支票open cheque
:%gc Sm 6m&GN4Ca Vg$d|m${ ?i<l7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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F. v/ry" W Ft>B% -; >M5}L< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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VX g=td*S =o(}=T>:" 支票换现金||兑现to cash a cheque
@*hv|zjs Qy:yz ~|KqG @JSWqi> 清理票款to clear a cheque
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; ]{tWfv|Xg8 S[L@8z.Sj 保证兑现to certify a cheque
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"?4( 6O/ L~Z*t cs2-jbRn xiW}P% bf 填写支票数额to fill up a cheque
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m [y8 支票上划线to cross a cheque
@C-dCC? pKLcg"{[F ta&z lZt .yF-<Y 开发支票to make out a cheque
O[Z$~ Z(:\Vj" ok--Jyhv# 5{-Hg[+9 签发支票,开立支票to draw a cheque||to issue a cheque
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R.|h<bur _U*R_2aV 透支支票to overdraw a cheque
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Z j &[lDlI_ 背书支票to endorse a cheque
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0r:qku >%"TrAt #NT~GhWFf %w_MRC 请付票款||清付票款to pay a cheque||to honour a cheque
="T}mc 4P Sbr$ #p"F$@N ~RLjL" 支票退票to dishonour a cheque
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a]8 g?1bEOA! pz2E+o 拒付支票to refuse a cheque
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^w^dgJ hpOY&7QUTD i_L u #d8]cm= 拒付支票to stop payment of a cheque
"=?JIQ ,9|7{j|u 2v?#r"d zV$Z@o 提示要求付款to present for payment
GLY,<O>D5 [9EL[} 7OZ0;fK L%7WHtU*# 见票即付持票人payable to bearer
[Qk j} 4xx?x/q s/?(G L+Ae I2{zy|& 支付指定人payable to order
Md:*[]<~ sC.cMZ e _z^&zuO 'e))i#/VF 已过期||无效out of date||stale
W*c^(W 09Oe-Bg #r&yH^- wj$3L3 请给出票人R/D||refer to drawer
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SFY>s H_JT"~_2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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:v-,-3AG #z}IW(u< ({rescQB 文字与数字不一致words and figures differ
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EFn> z<"\I60Fe .dBW{|gN 支票
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1p>&j%dk 时间已过account closed
(j}Wt8 6l?KX QZ-6aq\sgp 53^1; 更改处应加盖印章alterations require initials
#5kg3OO {-c[w&q $_Lcw
"xO D2Kh+~l =uR[Jewa
Jxb+NPUB 时间已过effects not cleared
+>h'^/rAE yw?UA %}~Ncn_r .=b)Ae c 停止付款payment stopped
&_6B{Q u|8V7*)3 *O-si%@] @6DV?VL 支票毁损cheque mutilated
\h/aD1&g x: Tm4V{ my3W [3# i3y>@$fRL\ 汇款||寄钱to remit||to send money
h "r)z6Q/ T xwZ3E 'r`-J4icX ab5z&7Re6 寄票供取款||支票支付to send a cheque for payment
cbA90 8@s ^$O,Gy) V bl
B00 4THGHS^ 寄款人a remitter
mm<rdo(` "^iw {]~U ^RS`q+g l7JY`x 收款人a remittee
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