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。
</_QldL_ 会计报表statement of account
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QTj 往来帐目account current
kIS )*_ i/_rz.c~3 0o$RvxJ YG0/e#5 现在往来帐||存款额current accout
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销货帐account sales
d4IQ;u axC{azo| -'miM ~kG[ [x7Rq_^ 共同计算帐项joint account
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a l 未决帐项outstanding account
A7YCSjB c}OveR$'& LkYcFD l,Q`;v5| 贷方帐项credit account||creditor account
]p+KN>1e K3:z5j.X .&b^6$dC YkF LNCg4} 借方帐项debit account||debtor account
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#$W }*!L~B! 2* `kkS /[Fk>Vhp 应付帐||应付未付帐account payable
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Q r:o9:w: 应收帐||应收未收帐account receivable
+/$&P3 ]E"J^mflGK oDn|2Sdqd ]p7jhd= 新交易||新帐new account
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Jpkv hI},~af K/L;8a 未决帐||老帐old account
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4R: ]e'fa/I OsqNB'X 现金帐cash account
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e| 流水帐running account
g[H',)A) >w+HHs/$wK +Q$h ]^>~ *`_{ 暂记帐||未定帐suspense account
99xEm H+E$:)gN ) ZfdQ3 !-<p,z 过期帐||延滞帐overdue account||pastdue account
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;N:j8 iOAbaPN 杂项帐户sundry account
R:X0'zeRr f>`dF?^6 `d7n?|pD $+p?Y)h . 详细帐单||明细表detail account
Gg Jf7ie4 #J (~_%Wi >P6BW &i+Ce 呆帐bad account
^XbU~3( %D$]VSP; GZI`jS"lU gzoEUp=s 会计项目title of account
#Cpd9| mKrh[nA (T`E!A0I\? 2 3OC2| 会计薄||帐薄account-book
wE+${B03 wO?{?+I`q (e(:P~Ry {9UEq0 营业报告书||损益计算表account of budiness||business report
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Suww 借贷细帐||交验帐account rendered
RuII!}* Pj}66. M5gWD==uP S<'[%ihx 明细帐account stated
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T~d4 _S>JKz QQWadVQo AGLscf. 与…银行开立一户头to open an account with
PRHCrHs If\fLhM UQ{L{H &=VDASEu 与…银行建立交易to keep account with
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M ``wSc0\ BD(Z5+EU1 feQ **wI 继续记帐to keep account
v`M3eh@$A H$y-8-&) 1t)il^p4[; 0#nPbe,Lj 与…有交易to have an account with
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cRs @`gk|W3 作成会计帐||有往来帐项to make out an account with
O)[1x4U z CvKDlL Oil?JI Hq l<A|d{" ] 清算||清理债务to make up an account
w@{= nD4p ZMel{w`n ]*AR,0N& gHo?[pS%y 清洁帐目||与…停止交易to close ones account with
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F& /Njd[=B 结帐to close an account
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>_\fNy *{L)dW+: [n:<8ho NuQdSj_> 清理未付款to ask an account||to demand an account
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,^2>k3= y !_C/!d 结清差额to balance the account with
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JsODzw 清算to settle an account||to liquidate an account||to square an account
d>mo~ QwW&\h[8? ]7W&JKmA& !;q&NHco 审查帐目||监查帐目to audit an account
h\fjBDU^ +~m46eI ?~BC#B\>o ry`Ho8N 检查帐目to examine an account
dk[!V1x4\ }7|1 2VmNZ{< 'N (:@]4N 转入A的帐户to charge the amount to As account
a!6{:8Zi0 7Wf/$vRab o[Q MT P n4;.W#\ 以计帐方式付款to pay on account
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_C%3h5 :C(=&g<]D 代理某人||为某人on ones account||on account of one
lk/n}bx #^u$ sEp"D+f (9''MlGd% 为自己计算||独立帐目on ones own account
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p7t jwc)Lj} 由某人收益并负风险on ones account and risk||for ones account and risk
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HTk4$0 'nzg6^I7g 由某人负担for ones account||for account of one
h]IxXP?h[ fx41,0;gZq %P;lv*v. B]nEkO'a: 按某人指示||列入某人帐户by order and for account of one
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py$Q 列入5月份帐目for May account
RuLi,'u R/~p>apg8 C)[,4wt, .[]r}[ lU 编入某中帐项下to pass to the account of||to place to the account of
5V?&8GTe 5Yg'BkEr ~8q)^vm>f? %0S3V[4I 寄出清算书to send in an account||to send in render an account
&jS>UsGh m ifxiV 0M_ DB= LdYB7T,
支票薄cheque book
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` WN 支票陈票人cheque drawer
SL Ws*aq @x*c1%wg aB_F9;IR _F6OM5F"N 持票人cheque holder
S5gyr&dm ef8s<5"4 %R}qg6dL 8r*E-akuyr 不记名支票cheque to bearer||bearer cheque
%6|nb:Oa ui<N[ H`*LBqDk 3atBX5 记名支票||认人支票cheque to order
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a/X< 9K.Vb1& 到期支票antedated cheque
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& Gq+z /Be 未到期支票postdated cheque
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j !NIhx109q LuNc,n% 保付支票certified cheque
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u(* Amp#GR1CA 未获兑现支票,退票returned cheque
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#- *RDn0d[ wYdb*"R 横线支票crossed cheque
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5#* 普通横线general crossing
mGtdO/C#B R"4Vtww :=}BN &@G:G( 特别横线special crossing
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N 8 aL*&r~`&e' . kQkC:~9 空白支票blank cheque
t!* ?dr T m,b,hi$ @>u]4Jn +:8fC$vVfC 失效支票,过期支票stale cheque
gRrL[z l-fi%Z7C 4<9=5 q] b $'FvZbk 普通支票open cheque
J{'>uD.@ 0+iu(VbF 5BWH-2HsB #~#R- 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ATJWO1CtB %WSo b@f8 ;ZH3{ 3Iua*#<m, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
d^Inb!%w C^3 <={ 5"^en# ?9 f) zn TJL 支票换现金||兑现to cash a cheque
! _f9NK p%#<D9S +lm{Olm'^ 0x'#_G65y 清理票款to clear a cheque
7/!8e.M\ mN~ci 0 Mx&&0#;r 0M*Z'n
+ 保证兑现to certify a cheque
T3~k>"W .}&`TU W6f/T3 ~KHVY)@P 填写支票数额to fill up a cheque
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mV` 6 2'j!"xv 支票上划线to cross a cheque
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<WJ7 cFaaLUZk 开发支票to make out a cheque
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[O pczug-nB _hN\10ydY 签发支票,开立支票to draw a cheque||to issue a cheque
d_CKP"TA ?h.wK P=7zs;k Y-pzy']4 透支支票to overdraw a cheque
%{ABaeb] bW$J~ ynM 6;u$&&c( 4^TG>j?M 背书支票to endorse a cheque
1HXjN~XF K!:azP,bZ ]or>?{4g
]j'p :v 请付票款||清付票款to pay a cheque||to honour a cheque
u6T+Cg W=vG$ 9bP^`\K[N L0*nm.1X 支票退票to dishonour a cheque
pi /g H PfreAEv, +,2:g}5 1xD=ffM>8N 拒付支票to refuse a cheque
vtw6FX_B Rec6c&5_ |rJ=Ksc iJ~Zkd 拒付支票to stop payment of a cheque
uxW~uEh K&nE_.kbl @{YS}&Q/ |kw)KEi}H 提示要求付款to present for payment
o}W%I/s 74H)|Dkx >ZPsjQuf" FuVnk~gq 见票即付持票人payable to bearer
"l*Pd$sr Anscr s~>d:'k7| )>.&N[v 支付指定人payable to order
&m[Qn!>i6 -CRraEXf8 IXb}AxBf @fa@s-wb 已过期||无效out of date||stale
8Th` ]tI !H2QjW {O+Kw<d J7v|vjI 请给出票人R/D||refer to drawer
'(dz"PL. +n7?S~R$ NuYkz"O] kFQ8
y~>y} 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
UThB7(O, ;A'":vXmc ;r6jx"i rvyrxw%[ 文字与数字不一致words and figures differ
CT\;xt,S 0v]?6wX /'hC i]b@v Z(ZiFPx2Z 支票
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#BQ.R, 时间已过account closed
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G_0B P1 zdK0TM 更改处应加盖印章alterations require initials
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JMCW} bA 时间已过effects not cleared
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asW( 3&x-}y~sg 停止付款payment stopped
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5~.ZlGd 支票毁损cheque mutilated
Z--@.IYoJ s!9dQ. &wU'p-V ?go:e# 汇款||寄钱to remit||to send money
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