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。
2Hv+W-6v 会计报表statement of account
m#F`] { 3D(0=$W ]0\MmAJRn s|ITsz0,td 往来帐目account current
cs'{5!i] ?0,Ngrbe zv"Z DRW x$%!U[!3 现在往来帐||存款额current accout
"g#i'"qnW "wHFN>5B @OHm#`~ BF <ikilR 销货帐account sales
tRfo$4#NY kSh( u z$xo$R( PiYxk+N 共同计算帐项joint account
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G] 未决帐项outstanding account
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wU i7>tU= tNX|U:Y* 贷方帐项credit account||creditor account
?3xzd P _ORvo{[: VU d\QR- IB7E}56l 借方帐项debit account||debtor account
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O4^#i 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
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-^_ "6?0h[uff 新交易||新帐new account
{jX2} 6f*CvW 3kMf!VL /Mu@,)'' 未决帐||老帐old account
A$:U'ZG_ w:Kl6"c ]wG{!0pl /d<P-!fK 现金帐cash account
xX4N4vb l2P=R)@{ W1=H8O 'u b@]ru| 流水帐running account
ITT@, v OpKNp )/?$3h; ?m?::R H 暂记帐||未定帐suspense account
.UY^oR=b{ nK%LRcAs u^qT2Ss0 exUu7&*: 过期帐||延滞帐overdue account||pastdue account
O+Y6N b?QoS|<e? ^qD$z=z- ?'{SX9 杂项帐户sundry account
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# 详细帐单||明细表detail account
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ZLY ls FSW_<% 呆帐bad account
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RH 会计项目title of account
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`A,> M {T-iW" 会计薄||帐薄account-book
uH- l%17 "N bq#w\ 2?ez,*-[ \B,@`dw 营业报告书||损益计算表account of budiness||business report
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H,oO ` mQ26K~ 借贷细帐||交验帐account rendered
1 +{{EOZ4 Y;^l%ePuW 62o:,IcoG 9u}Hmb 明细帐account stated
NzOx0WLF 9BBmw(M} 94.DHZqh :Cs4NF 与…银行开立一户头to open an account with
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RF4vtQC= 'RYIW/a 与…银行建立交易to keep account with
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dkBIx$t 继续记帐to keep account
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j8{i#;s!" 与…有交易to have an account with
s.N/2F&*W dx{bB%?Y\= .A{tQ1&_ Z=Y& B>:[ 作成会计帐||有往来帐项to make out an account with
YPK(be_|I MvHm)h FvXZ<(A{ )E@.!Ut4o 清算||清理债务to make up an account
uHvp;]/0\ _w(7u(Z xU>WEm2 1;r|g)VM 清洁帐目||与…停止交易to close ones account with
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*yP 结帐to close an account
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SWYGnZg zrL$]Oy}x M!A}NWF 清理未付款to ask an account||to demand an account
.4M.y:F eH3JyzzP, >WQMqQ^t@ )3Iz (Ql 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
zRl3KjET p7VTa~\zA B=yqW EC6DW= 审查帐目||监查帐目to audit an account
W*4-.*U8a $@Rxrx_@M c~$)UND^ fc%xS7& 检查帐目to examine an account
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nx(! oMD>Ywc- nntuLuW 转入A的帐户to charge the amount to As account
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cr ICoHI 以计帐方式付款to pay on account
k\YG^I `PdQX.wN w d^': !t%j?\f 代理某人||为某人on ones account||on account of one
P[#e/qnXu| o\<ULW* OwUhdiG Ar|0b}=)> 为自己计算||独立帐目on ones own account
}DEg-j,F Xe'x[(l mpEK (p $s c 由某人收益并负风险on ones account and risk||for ones account and risk
<#y[gTJ<'> sw oQ' @= Uh',F .fFCC`&T 由某人负担for ones account||for account of one
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o y8Z_Itlf 5 +YH.4R 7qLpZ/ 按某人指示||列入某人帐户by order and for account of one
'!cCMTj KKPh~ThC &yTqZ*Yuk 9:[ 9v 列入5月份帐目for May account
2K6qY)/_ q&-`,8# k&q;JyUi \*y-g@-{W$ 编入某中帐项下to pass to the account of||to place to the account of
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n= 寄出清算书to send in an account||to send in render an account
Y>T-af49 _|\~q[ep \?ZB]*Fu 9r<J"%*Q 支票薄cheque book
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<@..C DE8n+Rm YQ)kRhFA c(E{6g? 支票陈票人cheque drawer
!bx;Ta. Y;Dp3v! G1tY) _-8[ 6qpJUkd 持票人cheque holder
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-m fFN {n.PF8A5X ww3-^v KVaiugQ 不记名支票cheque to bearer||bearer cheque
nFe<w aQc leTb ]t,BMu=% -%CP@dAk 记名支票||认人支票cheque to order
EhvX)s e@07 b<ZIWfs I@~QV@U 到期支票antedated cheque
~2N"#b&J a:`E0}C 6=/F$| fc3{sZE2M 未到期支票postdated cheque
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7@ `ut h0f; F@I F6|]4H.3Q 保付支票certified cheque
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,WYPU :#ik. D 未获兑现支票,退票returned cheque
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N> ]Sz:|%JP1 gzT*- RJ&RTo 横线支票crossed cheque
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j!v&' $6 9&O 普通横线general crossing
Y('#jU 50wulGJud s`8= 3]w UHkMn 特别横线special crossing
zxl@(hd ]|ag OLGE !&!> uyWunpT 空白支票blank cheque
mdDOvm:& AKfDXy JR21>;l#2 j2[+ztG 失效支票,过期支票stale cheque
]:- mbgW P|E| $)m 1(R}tRR7 R u4?L 67x 普通支票open cheque
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u9 P3=G1=47U 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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a}? yx[/|nZDC4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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9' | 支票换现金||兑现to cash a cheque
I$G['`XX/ qYQl,w f'RX6$}\1X |>^JRx 清理票款to clear a cheque
|YWD8 + ^z*t%<@[Q Gb6 'n$g &Z@o Q 保证兑现to certify a cheque
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jB2[( nR~@#P\ 填写支票数额to fill up a cheque
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Sgr c)85=T6*aA q.bSIV| ?l{nk5,?-Y 支票上划线to cross a cheque
rs[T=C Q ? OM!+O ;$|nrwhy q?yVR3]M 开发支票to make out a cheque
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cV6D<,) C}Cs8eUn 签发支票,开立支票to draw a cheque||to issue a cheque
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k r l% 透支支票to overdraw a cheque
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6nvz8f3*r] C,r;VyW6BI M6jy\<a 背书支票to endorse a cheque
4+8@`f>s 1GcE)e!> {!L~@r ;6$jf:2m 请付票款||清付票款to pay a cheque||to honour a cheque
C1)!f j= k4J+J.| \R_C&= x 9fip- 支票退票to dishonour a cheque
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cXyJW XRi8Gpg A;M'LM- M 拒付支票to refuse a cheque
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GiZAO L="}ErmK wc4=VC"y DvvK^+-~ 拒付支票to stop payment of a cheque
gM:".Ee h:|qC`} %h!B^{0 4tBYR9| 提示要求付款to present for payment
Iefn$ ~9@UjQ^)F )SGq[B6@I {`@G+JV~Jw 见票即付持票人payable to bearer
R\[e!g*I .Q2V}D85 a:w#s}bL iH@UTE ; 支付指定人payable to order
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B Dlvz) +M/%+l 已过期||无效out of date||stale
&6VnySE? lThB2/tV\ d2$IH#~9B ckCE1e>s 请给出票人R/D||refer to drawer
~t~|"u"P =I_'.b 3JR+O<3D 8quaXVj^a 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
|FRg\#kf% p!%pP}I OjA,]Gv6 5b7RYV 文字与数字不一致words and figures differ
Ny/MJ#Lq Q7CsJzk~) ;O,jUiQ } Q+|W=2t 支票
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_+MJ%'>S 时间已过account closed
\ Cj7k^ Ow,b^| <#4h}_xA% E]r?{t`] 更改处应加盖印章alterations require initials
0"z9Q\{} B9S@(/"7 Tid a a >9J:Uo1z a 1*p*dM#
1o>xEWt:0K 时间已过effects not cleared
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Y*8ri^u 停止付款payment stopped
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R |y!A&d=xYn <~=Vg 支票毁损cheque mutilated
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I%Z ,hmL/K0"(5 汇款||寄钱to remit||to send money
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