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。
UH1S_:6 会计报表statement of account
YU ]G5\UU ,6%hu|Y* gKm@B{rC YiY&;)w 往来帐目account current
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K _k"&EW{ Ii R9|2&pfm(M Mo?t[]L 现在往来帐||存款额current accout
5;sQ@ ~t.WwxY+ /w}B07. 5pKvNLy.t 销货帐account sales
o\=i0HR9 J;Z>fAE7 |R
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@oNCK 共同计算帐项joint account
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X( 未决帐项outstanding account
I[cV"BDa i?i7T` P(YG@ &Curvc1fm 贷方帐项credit account||creditor account
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a(%[ bVAgul=__ 借方帐项debit account||debtor account
DS,FVh".| zb~MF_ &gE LGo@F;!n gw~
em 应付帐||应付未付帐account payable
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8L ZR01<V 应收帐||应收未收帐account receivable
|au qj2 &Lt$a_y> :(?hLH.W[ UmD-7Fd 新交易||新帐new account
/Vm}+"BCS mZ0oa-Iy R{OE{8; ,wb|?>Y 未决帐||老帐old account
Oih2UrF {i%xs#0h eE.5zXU3R b]g&rwXYt 现金帐cash account
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流水帐running account
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[ 暂记帐||未定帐suspense account
vb"dX0)< J"2ODB5" 7U[L\1zS 9M7(_E;)B 过期帐||延滞帐overdue account||pastdue account
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ynLuq#1A 3Gd&=IJ 杂项帐户sundry account
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n40MP5RxY ?.Yw%{?TG 详细帐单||明细表detail account
M+R)P+ `jQ}^wEgu Y\z\{JW Qdr-GODx 呆帐bad account
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P{ 1DlcO>#@ 会计项目title of account
q}F%o0 dbUZGn~ hC,-9c BSu)O~s 会计薄||帐薄account-book
hYUV9k: ,f0g|5yDf 6p=x gk-q -b>O4_N 营业报告书||损益计算表account of budiness||business report
]vkHU6d .yfqS|( YG1`%,OW` '-]BSU 借贷细帐||交验帐account rendered
cYwC,\uF ^\kHEM|5v #M^Yh?~%w W]}V<S$ 明细帐account stated
ODvpMt:+ />. X+N -zLI!F 0 p>tdJjnt 与…银行开立一户头to open an account with
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|2@sc EbYH?hPo 与…银行建立交易to keep account with
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% z slEUTj) 继续记帐to keep account
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:A^q 与…有交易to have an account with
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(RA UYrzsUjg& ViT 5Jn7 i6:yNb =' 作成会计帐||有往来帐项to make out an account with
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;:K 清算||清理债务to make up an account
4^ 6L ])y fToI,FA >D4Ez SfL`JNi) 清洁帐目||与…停止交易to close ones account with
LhRe?U\ z ;Nk& <? 9ufs6z ,4W((OQ^ 结帐to close an account
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?$\h rg/vxTl +M&S 清理未付款to ask an account||to demand an account
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-O ucP MT0k dKTAc":-} :Rj,'uH+h) 结清差额to balance the account with
Z?'|9FM AV3,4u t+J6P)= }3y\cv0ct 清算to settle an account||to liquidate an account||to square an account
wT yM9wz& 't.F.t Q 9<_:3 }?kO<)d 审查帐目||监查帐目to audit an account
3*2pacHpE Kp8T;&<Iay !r0P\ /y|r iW 检查帐目to examine an account
S]/+n> eJp-s" % PzDgl6C KZfRiCZ 转入A的帐户to charge the amount to As account
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<t37DnCgI V/}8+Xq n5>N9lc 以计帐方式付款to pay on account
7'uc;5: j pv,0( 8:fiO|~% $7d"9s\$" 代理某人||为某人on ones account||on account of one
<5~>.DuE @ R Bw T hz<J8'U 'Sh5W%NM 为自己计算||独立帐目on ones own account
.9Fm>e+!C g>zL{[e! -#x\ E%v.F &}1)]6q$ 由某人收益并负风险on ones account and risk||for ones account and risk
NLY5L7 $8r:&Iw Q4q#/z 5K{h)* *5 由某人负担for ones account||for account of one
Kjw\SQ)2~ >.\E'e5^C ( mlc']F =YIQ
_,{u 按某人指示||列入某人帐户by order and for account of one
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3Jx I r~X#$Upc KL4/"$l] 列入5月份帐目for May account
1[^d8!U %A3Jd4DH |3m%d2V*hF Z]BRMx 编入某中帐项下to pass to the account of||to place to the account of
+)SX }}_l@5 qE{S'XyM, ;zDc0qpw 寄出清算书to send in an account||to send in render an account
YyIt-fPZ A4' aB0^ =C|^C JB<4m4- 支票薄cheque book
G\%hT5^ Cq~Ir*" 7I|Mq Di*>PE@ 支票陈票人cheque drawer
<lR8MqjM_ ;rgsPVbVf YPl{5= Gj 3/&'k6 持票人cheque holder
T*m21< uE(w$2Wi \`C3;}o:"P g 7X>i: 不记名支票cheque to bearer||bearer cheque
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fkX2f 记名支票||认人支票cheque to order
Sf9+TW kWFR(J&R .+yJ'*i$d q9Q4F 到期支票antedated cheque
;q Z2V F <(Y 6F2}|c _wBPn6gg` 未到期支票postdated cheque
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C$8=HM3 保付支票certified cheque
bGZy0. eC?N>wHH _),@^^&x "T PMSx&Ei 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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V] 普通横线general crossing
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Lxl?6wZ N}\i!YUD nP.d5%E 特别横线special crossing
~jgd92`{z a`}-^;}SW ?pFHpz ;k>{I8L~ 空白支票blank cheque
tZJKB1#WbP |$Td-M^) T"O! @I%m}
>4Jm 失效支票,过期支票stale cheque
gCmGFQE-f [X|P(&\hQd 2l9_$evK~ Epx.0TA= t 普通支票open cheque
d97wiE/i< fy-(B; "YivjHa7H GFvOrRlP\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7Ev~yY;N kHJjdgV Q,scjt[ kY|<1Ht 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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t ,0~5>5 支票换现金||兑现to cash a cheque
d6uL;eR -50|r;a f+rBIE "F=O 清理票款to clear a cheque
'i}Q R~pe 'INdZ8j_ HR4^+x =T[kGg8` 保证兑现to certify a cheque
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MC^r 填写支票数额to fill up a cheque
HH^eEh4g lE4.O ^*Sb)tu\ W }_K7}] 1 支票上划线to cross a cheque
?>2k>~xlQ W}Z'zU?[ [-Dx)N ]2?t$"G8 开发支票to make out a cheque
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9%|!+!j *f1MgP*GKF b*7OIN5h 签发支票,开立支票to draw a cheque||to issue a cheque
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d W@#Y/L:${ h&&ufF]D 透支支票to overdraw a cheque
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-f`mT 背书支票to endorse a cheque
Po% V%~ "+p_{J/P Mc9% s$MT fVw+8 [d0 请付票款||清付票款to pay a cheque||to honour a cheque
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Q/#[~g 2}K7(y!?u \It8+^d@ 支票退票to dishonour a cheque
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oQ-I 拒付支票to refuse a cheque
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3 TN4gGky! 拒付支票to stop payment of a cheque
l@%MS\{ -b8Vz}Y eVS6#R]'m h,45-#+ 提示要求付款to present for payment
rUR{MF&]D 9ELLJ@oNC hvkLcpE /{6PwlP5 见票即付持票人payable to bearer
ihdN{Mx<2 |\Nu+w 1J jay# q{ i9VJ] 支付指定人payable to order
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vLM CNwIM6t "8>T 已过期||无效out of date||stale
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QX-%<@ BagO0# 请给出票人R/D||refer to drawer
A\X?Aq-^' f%<kcM2 [@(M% ]c4?-Vq%u 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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`Fe g. B&3oo `7[z%cuK 0Z$=2c?xT 文字与数字不一致words and figures differ
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,$Uw|N m^I+>Bp/: >MwjUq 支票
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*:L-/Q)i 时间已过account closed
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'o d^p af 更改处应加盖印章alterations require initials
bk^W]<:z` v,Eqn8/O Z\c^CN Xfo3fW)s oe$&X&
dnRbt{`jP 时间已过effects not cleared
)lh48Ag0t; q% *-4GP /Y|y0iK B /q/6Pp 停止付款payment stopped
A@M%}h J'{69<`Dl $v5)d J [&y