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。
(m2%7f.I 会计报表statement of account
:? B4q#]N @\F7nhSfa o`n8Fk}i 0\!Bh^++1 往来帐目account current
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KQ% - U=JK 现在往来帐||存款额current accout
z+.G>0M f.J^HQ_ UhW{KIW E&J<qTH9 销货帐account sales
O;4S<N (KC08 7Z2D}O+ 4-[U[JJc 共同计算帐项joint account
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:bx0:O" YL*FjpVW pHR`%2!"t 未决帐项outstanding account
huv|l6 D>jtz2y=D TkTGYh CX/[L)|Ru 贷方帐项credit account||creditor account
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; (zsmJe 9HR1m3 借方帐项debit account||debtor account
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NX$=il G0:<#?<5 G$YF0Nc 应付帐||应付未付帐account payable
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\+ I;jH'._k# 8Q/cJ+& /|U;_F Pmc 应收帐||应收未收帐account receivable
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w[5 |goBIp[ 9u=]D> kb ]z7pa^ 新交易||新帐new account
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AvEo nZj&Ma7R H)TKk%`7 未决帐||老帐old account
&56\@t^ ) %Xp?H_ A\ mSS }c8e t'HYf 现金帐cash account
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I zLr:zf l l{r HXST| 流水帐running account
nUq@`G <AVWT+, 6G4~-_ MIr[_ 暂记帐||未定帐suspense account
h{yh}04P1 0Q> Q%'4jn?H Q.4+"JoG 过期帐||延滞帐overdue account||pastdue account
P<1&kUZL l-IA Q!d (Ms #)E C.=%8|Zy 杂项帐户sundry account
Wf:X)S7 Y]&2E/oc l;z+E_sQ uG.` 详细帐单||明细表detail account
\SmYxdU'> >PWDo =*(_sW6; Xa}y.qH 呆帐bad account
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6kw%" |.~2C14[ }e"2Nc_UG 会计项目title of account
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z5^Se!`5 R=NK3iGT f hsws7sH 会计薄||帐薄account-book
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Hu8ADva v~^*L iP+ SX?hu|g_r (ia+N/$u 营业报告书||损益计算表account of budiness||business report
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i} O St~P^1 借贷细帐||交验帐account rendered
Hg]iZ,8? 0a$hK9BH 0oyZlv* jA3Ir;a 明细帐account stated
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J9vi 与…银行开立一户头to open an account with
vf<Tq "X1{* <~5$<L4 )Vy}oFT\ 与…银行建立交易to keep account with
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[-fF W<H^V"^ 继续记帐to keep account
V,3$>4x X 2('@Yh wdgC{WGl _@]@&^K$E 与…有交易to have an account with
%X\rP, 74Il]i1= J@9E20$ %lK]m`( 作成会计帐||有往来帐项to make out an account with
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~u80v h' HuL9' M ( /_Z^m9 清算||清理债务to make up an account
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* z= SJI+$L\' 清洁帐目||与…停止交易to close ones account with
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;dUqXUu h3L{zOff DU[vLe|Z 结帐to close an account
0 Pa\:^/6 \5^GUT $zV[-d rsvGf7C 清理未付款to ask an account||to demand an account
#%tN2cFDN KbF,jm5 }q@Jh* yn5yQ; 结清差额to balance the account with
2f@gR9T v.I>B3bEg {wp"zaa E%C02sI 清算to settle an account||to liquidate an account||to square an account
E MKv)5MH G8oOFBQD U ()36 sHulaX{ 审查帐目||监查帐目to audit an account
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!2|v8i "8Y4;lbN.q 检查帐目to examine an account
U_c.Z{lC4 g"sW_y_O W.u}Q@ %t^-Guz 转入A的帐户to charge the amount to As account
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8I 以计帐方式付款to pay on account
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!+rq} m [FH> xTW$9>@\m ca1A9fvo 代理某人||为某人on ones account||on account of one
~vIQ-|8r: rOu7r 4 hqVFb.6[ iWZrZ5l 为自己计算||独立帐目on ones own account
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ga~C?H,K .W<yiB}^ 由某人收益并负风险on ones account and risk||for ones account and risk
d&QB?yLd SablF2doa Jiljf2h N%\!eHxy 由某人负担for ones account||for account of one
dk9'C ("k.5$ \ueo^p]_? T8,?\7)S9 按某人指示||列入某人帐户by order and for account of one
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/ 6WQT,@? !>{`o/dZ dtw4cG 列入5月份帐目for May account
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~0 ;{79d8/= #%xzy@` 编入某中帐项下to pass to the account of||to place to the account of
wtCz%!OYB "RH pj3 si Pvq74?an` 9"3 7va 寄出清算书to send in an account||to send in render an account
db%o3>>e w]hs1vch ao]Dm#HiO |#);^z_ 支票薄cheque book
0Z{f!MOh ?H\K]; RG9YA&1ce }]ak6'|[ 支票陈票人cheque drawer
3: 'eZcM 6\7bE$K HrH-e=j E({W`b~_f 持票人cheque holder
0>?%{Xy A~_*vcz fD<9k ^u@"L 不记名支票cheque to bearer||bearer cheque
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nm)H\i 记名支票||认人支票cheque to order
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DY 到期支票antedated cheque
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{Jf["Z +ML4.$lc^ \wR $_X& 未到期支票postdated cheque
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g 保付支票certified cheque
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V\$'3(* k1l\Rywp 未获兑现支票,退票returned cheque
~:`5Y"Av: a<c]N:1 $T.u Iq |$*1!pL-QP 横线支票crossed cheque
w;@NYMK) |]--sUx: ME.l{?v U($bR|%D 普通横线general crossing
!&'GWQY{( UoAHy%Y<% Q&j-a;L 1b^e4 特别横线special crossing
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nHAET 空白支票blank cheque
Blw AD LqNt.d @ O+iNR9O ?4k/V6n@y 失效支票,过期支票stale cheque
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E:5) _C`&(?} ;Gc,-BDFw 普通支票open cheque
#`Af ( *~ '#k tx` Z?K[ @c;XwU]2t 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
l k~VvRq {}.M(nPtv; QZwUv<* @:,B /B; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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`$PdI4~J ]A?(OA 支票换现金||兑现to cash a cheque
xUW\P$ >X@4wP7l GZefeBi Nm{+!}cC 清理票款to clear a cheque
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4enm \wjT|z1+Y 保证兑现to certify a cheque
:)9CG!2y<M SEKR`2Zz, 7sX#6`t $^TxLv 填写支票数额to fill up a cheque
et`1#_o @23?II$=@ B~ ?R 6 "]SA4Ud^ 支票上划线to cross a cheque
$)YalZ SO|!x}GfI q1^bH6*fl tZXq<k9 开发支票to make out a cheque
iv!; gMco 7|@FN7]5NF po! [Nd&" QBYY1)6S, 签发支票,开立支票to draw a cheque||to issue a cheque
`w8Ejm?n w,T-vf c)j60y 9^?2{aP% 透支支票to overdraw a cheque
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{^@vCBE+ )H1\4LeP 背书支票to endorse a cheque
l5T0x=y9! " k0gZb #Zg pm"MW r1&eA% eh 请付票款||清付票款to pay a cheque||to honour a cheque
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> 支票退票to dishonour a cheque
GU0[K#% 79z/(T+ FrsXLUY 'u#c_m!9 拒付支票to refuse a cheque
Bh UGMK /EW=OZ/ D!DL6l` {^.q6,l 拒付支票to stop payment of a cheque
8 \"A-+_Q (j(hr'f % !>@m6JK e +Ikw1y"f 提示要求付款to present for payment
|;(>q a"{b}UP e>UU/Ks I{$TMkh[ 见票即付持票人payable to bearer
0}`0!Kv 6T5\zInd l h?[wc %0zp`'3Y 支付指定人payable to order
1j]vJ4R_\ uovSe4q5q nKmf# {t*CSI 已过期||无效out of date||stale
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im pwvmb\ G '%ZPh89 请给出票人R/D||refer to drawer
X"V)oC J^=Xy(3e @dn&M9Z \bies1TBB^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
OWp`Wat RNopx3 !y862oKD v\g1w&PN 文字与数字不一致words and figures differ
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3ODz, 支票
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WQ9VcCY 时间已过account closed
On(.(7sNc Q yhu=_& Rw<O%i5/d ~ %Ij5PD 更改处应加盖印章alterations require initials
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k_nQmU> 时间已过effects not cleared
M}`T-"qf FzF#V=9lP hb(H-`16 lSy_cItF 停止付款payment stopped
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Y=/;7T 支票毁损cheque mutilated
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<m=g! ;<=z^1X9 OX}ZdM!&f 汇款||寄钱to remit||to send money
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