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。
+V+a4lU14 会计报表statement of account
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HDKbF/ 07)yG:q*x }Lv;! 往来帐目account current
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y^_ 1}37Q&2 现在往来帐||存款额current accout
:KN-F86i r/sNrB1U"y HThcn1u~^b 2oU_2P 销货帐account sales
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Ah<+y\C {[(h[MW# 共同计算帐项joint account
{t!!Uz 7 *kVV+H<X|b ^(<f/C)i )i<j XZ:O 未决帐项outstanding account
IAEAhqp w*!aZ,P ]d`VT)~vje PX99uWx5] 贷方帐项credit account||creditor account
`kr?j:g a>)f=uS kl,3IKHa 6Iw\c 借方帐项debit account||debtor account
CJ%I51F`X @H<q"-J m3ff;, _wOt39e& 应付帐||应付未付帐account payable
E e]-qN*8 qa6,z.mQ or]IZ2^n rH>)oThA# 应收帐||应收未收帐account receivable
V$~9]*Wn <ih[TtZ >f'g0g f-2c0Bi 新交易||新帐new account
Df#l8YK# >j`qh:^ x`?3C"N:< MfQ!6zE 未决帐||老帐old account
`lPfb[b fzA9'i` EzIGz[ =2 kG%9 现金帐cash account
0;ji65 05k0n E d| {r5[& !a<ng&H^U 流水帐running account
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暂记帐||未定帐suspense account
[9 RR8 ]q-Y }1di8 '7@R7w!E4H AK#1]i~ 过期帐||延滞帐overdue account||pastdue account
%[yJ4WL rD>f|kA?L Yrn)VV[)h h@h! ,; 杂项帐户sundry account
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rr ^VACf|0 ?rup/4| 详细帐单||明细表detail account
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呆帐bad account
t_suF$ _,d~}_$`i lPJ\-/>$z pBPl6%C.X- 会计项目title of account
+KEWP\r PzR[KUK Z:7fV5b( ~WN:DXn 会计薄||帐薄account-book
d'I"jZ r)6M!_]AW *|E[L^ wuqJr:q*# 营业报告书||损益计算表account of budiness||business report
0C*7K?/ BRYHX.}h\A \r>6`-cs] "x /OIf 借贷细帐||交验帐account rendered
_]*>*XfF( Zsh9>]ML jb;hcraR ~3S~\0&| 明细帐account stated
BV+ Bk+ c{LO6dNg\z OaZQ7BGq t!\tF[9e 与…银行开立一户头to open an account with
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%LIX^q9 继续记帐to keep account
]}(H0?OQR .q 3/_* <kd1Nrr!p AZ}Xj>= 与…有交易to have an account with
[R7Y}k:9U dmN&+t ~<OSYb mS~kJy_- 作成会计帐||有往来帐项to make out an account with
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u^`Ha }XM(:|8J, <nK?L cP 清算||清理债务to make up an account
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5RpjN: 3 Oh\<VvZuN 清洁帐目||与…停止交易to close ones account with
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s,Ll~ `P;s8~ 结帐to close an account
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%\Mo-Ow!\ 1s@+;QUib "{Eta 清理未付款to ask an account||to demand an account
A:9?ZI/X ~PahoRS A^EE32kbm RTJ3qhY 结清差额to balance the account with
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|#u': 清算to settle an account||to liquidate an account||to square an account
&&RimoIeo f\>M'{cV JyOo1E. tlp@?(u 审查帐目||监查帐目to audit an account
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J#xB6 xDoC( dIBE!4 V[ 检查帐目to examine an account
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|X3W \3aoM{ztD TNh1hhJ$b 转入A的帐户to charge the amount to As account
zXxT%ZcCj .oUTqki dg"3rs /?A zY!j:FT1HY 以计帐方式付款to pay on account
I\JGs@I wInh~p xzZ38xIhV [ )dXI IM 代理某人||为某人on ones account||on account of one
vf%&4\ib aL&7 1^R, in- HUG |3[Wa^U5 为自己计算||独立帐目on ones own account
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+OFw)8od +sUFv)!4 ApV~(k)W 由某人收益并负风险on ones account and risk||for ones account and risk
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^ 5VAK:eB \(Y\|zC'0$ :G2k5xD/E 由某人负担for ones account||for account of one
Yqi4&~?db @A89eZbW 1\>^m YLv'43PL 按某人指示||列入某人帐户by order and for account of one
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' '*w00 nV:LqF= 列入5月份帐目for May account
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QPg8;O 编入某中帐项下to pass to the account of||to place to the account of
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'5,LfTu 寄出清算书to send in an account||to send in render an account
g/+C@_&m ~r`9+b[9{ W!&'pg '~&X wZ& 支票薄cheque book
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l6kWQpV 支票陈票人cheque drawer
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;Nk M#VE ]J @EpIh& .my0|4CQ#@ 持票人cheque holder
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d= 不记名支票cheque to bearer||bearer cheque
WP+oFkw> yXF?H"h( Vz)`nmO}5\ .#Z%1U%P. 记名支票||认人支票cheque to order
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) g,95T Bc 到期支票antedated cheque
Jjv=u "a1n_>#Fb U($dx.`v# &twf,8 未到期支票postdated cheque
xp72>*_9& RUT,Y4 b !l 1fIc 0_"fJ~Y^J 保付支票certified cheque
;z:UN} }36QsH8 <'Wo@N7 &n?^$LTPY 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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[P7N{l=I 普通横线general crossing
<-S%kA8 uVDa^+= ]=";IN:SU 78OIUNm` 特别横线special crossing
Zx bq Ii_ojQP-z `poE6\ 5~WGZc 空白支票blank cheque
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E)]J sWblFvHqrU .?e\I`Kk^' e `,ds~ 失效支票,过期支票stale cheque
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.# ?Ovqp-sw 普通支票open cheque
S'B|>!z@ %v7[[U{T sx51X^d wqW0v\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
_}VloiY (B-43!C 15o?{=b[ [[Y0 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Wj@<N 支票换现金||兑现to cash a cheque
H0R&2#YD VZ](uF BY A7`1-# ${nX:!) 清理票款to clear a cheque
<u:WlaS _#}n~}d 01. &>Duw zC:wNz@zK 保证兑现to certify a cheque
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Q@{W x5WW--YR+ n?urE-_ yxq}QSb \3 填写支票数额to fill up a cheque
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tKI3ou 支票上划线to cross a cheque
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#<c p JQ-gn^tsy 开发支票to make out a cheque
eBO@7F$ "AhTH.ZP NAzX". g FG!X"<he 签发支票,开立支票to draw a cheque||to issue a cheque
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O8A2'U ^@_m "^C 1uk0d`JL *I0-O*Xr 透支支票to overdraw a cheque
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` =?(~aV eVcANP 背书支票to endorse a cheque
aRJ>6Q} 7RvUH-S[ lw(e3j X5*C+ I=2 请付票款||清付票款to pay a cheque||to honour a cheque
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|uH%6&\ "uPy,<l *+b6B_u] 支票退票to dishonour a cheque
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e 2w$twW- 0J8K9rP;z nB ". '= 拒付支票to refuse a cheque
:9|W#d{o oQj=;[ 9OfFM9(: -n? g~(/P 拒付支票to stop payment of a cheque
\ M/6m^zS ag4`n:1 PZD>U)M ^5
t 提示要求付款to present for payment
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I6LD)? ^aRgMuU Y#01o&f0n ,`8Y8 支付指定人payable to order
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Kb 已过期||无效out of date||stale
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ELh3^ `$z)$VuP 请给出票人R/D||refer to drawer
v&MU=Tcqi !|m9| wX'}4Z=C~ yD)"c. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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c!uW}U_z 文字与数字不一致words and figures differ
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7:'I 支票
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G"S5ki`o 时间已过account closed
9|!j4DS< @5}gsC CJqc\I~ :LV.G0)# 更改处应加盖印章alterations require initials
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a%~yol0wO7 时间已过effects not cleared
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