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。
2<' 1m{ 会计报表statement of account
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wJ|vW_. d%='W|i\p& | ?])]F ZpTT9{PT=: 往来帐目account current
9H4NvB{ jV!9IK;HA. f)/5%W7n} b63 tjqk 现在往来帐||存款额current accout
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&e~g}7 0($ O1j~$ 销货帐account sales
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{A,! /kKF|Hg`c 共同计算帐项joint account
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q)D4r @z!|HLD+ %Vp'^,&S 未决帐项outstanding account
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+)eI8o0# /^T XGc. gnPu{-Ec* 贷方帐项credit account||creditor account
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>%Q_ OLS. 0UEc 借方帐项debit account||debtor account
xmI!N0eta _:0 2,,t+8"` :n} NQzs 应付帐||应付未付帐account payable
}pzUHl> W%bzA11l aV9QIH~ ?onTW2cG; 应收帐||应收未收帐account receivable
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6] 新交易||新帐new account
A=S_5y DiLZ5^`] d?uN6JH9 ~jDG&L 未决帐||老帐old account
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'1 gLyE,1Z}u 1>BY:xZr Ki DL]2 现金帐cash account
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s(r{%I cU^Z=B )@O80uOFh _RHB ^y;- 流水帐running account
?'dsiA[ 6ofi8(n[ v l{G;[6 W".: 1ov#B 暂记帐||未定帐suspense account
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$N ?7Y6: zo$^ GV1SKa o'8`>rb 过期帐||延滞帐overdue account||pastdue account
BmP!/i_ 2!u4nxZ. X4"D Lt" i^2yq&uT( 杂项帐户sundry account
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详细帐单||明细表detail account
;c!}'2>vM +NH#t}. ZT\=:X*e |@a.dgz, 呆帐bad account
w[bhm$SX]B 1I{^]]qw Z+qTMm U0PQ[Y#\ 会计项目title of account
(H\)BS7#R ;U02VguC 0\N n.x% ^"g # ! 会计薄||帐薄account-book
-/k;VT| Oc|`<^m *Z+8L*k97 ]%RX\~Q.4 营业报告书||损益计算表account of budiness||business report
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Y)e6 Zd ? ^EB"{ /qYo*S_cG 借贷细帐||交验帐account rendered
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IUjd -W^jmwM 明细帐account stated
$!(J4v=X B_^ ~5_0: 3(Y#*f| [%8t~zg 与…银行开立一户头to open an account with
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FRNIVx L7_qs+ &s +DK` 'q#$^='o 与…银行建立交易to keep account with
FXHcy:)}G 4!Cu>8B 4z_ >CiA |\1!*Qp 继续记帐to keep account
tAPr4n! $6(,/}==0 YkPc& u9t@%H)lZ 与…有交易to have an account with
5eZ8$-&([ +x7b9sHJ $*%ipD}f
AE_7sM 作成会计帐||有往来帐项to make out an account with
@+gr>a1K# [@l:C\2 n^svRM]eQ -|?I'~[#( 清算||清理债务to make up an account
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H`TSR] =Me94w>G3X 清洁帐目||与…停止交易to close ones account with
E@/yg(?d= 0 > Z*Sa%yf ^!={=No] 结帐to close an account
e~Oge *1}UK9X; ST#OO! $_j\b4]% 清理未付款to ask an account||to demand an account
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| 's.cwB: # j^t#>tZS ?r~|B/] 结清差额to balance the account with
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$.a4Og2 清算to settle an account||to liquidate an account||to square an account
xq?9w$ d"E@e21 l!U_7)s/ $VWeo#b 审查帐目||监查帐目to audit an account
#].n0[ @Axwj IZ<d~ [y So?ScX\lG 检查帐目to examine an account
$6W o$c% j%2l%Mx( `/zx2Tkk lJ+05\pE 转入A的帐户to charge the amount to As account
TRQ@=. PT9,R^2T! eYQq@lrWv wVI 1sR 以计帐方式付款to pay on account
mN>7vJ hAPWEh^ z9@Tg=#i y^7ol;t 代理某人||为某人on ones account||on account of one
)c'5M]V Pj4WWK X n*tT< P'.M.I@ 为自己计算||独立帐目on ones own account
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=oXq 由某人收益并负风险on ones account and risk||for ones account and risk
'=|2, H] \q2#ef@2 hJqLH?Ri ]9xuLJ) 由某人负担for ones account||for account of one
'A0.(a5 }gk37_}X\I |5uvmK RC_w 1:h 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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u# ' 编入某中帐项下to pass to the account of||to place to the account of
`[hc{ynO| %9,: hdL/zW7] Yp_ L.TTb 寄出清算书to send in an account||to send in render an account
)ZxDfRjL 8]@)0q {r 8dg\_H_ uFseO9F.2 支票薄cheque book
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olaq(z 支票陈票人cheque drawer
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`[-L 持票人cheque holder
yc4?'k! l@ +lUx8 K?;_T$^K ;7id![KI4 不记名支票cheque to bearer||bearer cheque
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4H 3[R<JrO }2WscxL 记名支票||认人支票cheque to order
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9g*O;0 uz l(c2 B i!H)@4jX 未到期支票postdated cheque
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[Z []i/\0C^ ~UrKyA T:v.]0l~ 保付支票certified cheque
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Ht(>NR =mVWfFL pbfIO47ZC 未获兑现支票,退票returned cheque
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4LG[i}u.N 横线支票crossed cheque
|l4tR L<t>o":o #[ei/p L]wWJL 普通横线general crossing
t>hoXn^- ,;3bPjey {e'P*j r]h>Bb 特别横线special crossing
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[1b 空白支票blank cheque
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pbCHr {Ad4H[]|] \a#{Y/j3 失效支票,过期支票stale cheque
zd%n)jlwR WqX$;'}h Hw0S/ytY z3n273W>6 普通支票open cheque
lu_kir~ OC?a[^hB^) Yfbo=yk a+HGlj 2> 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
,6J{-Iu |IcA8[ ;;4>vF#* Zz,j,w0 Z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
(vR9vOpJ CpE LLA< |wxAdPe H{)DI(,Y^P 支票换现金||兑现to cash a cheque
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-sc*.& COc, OO?;?? H=/ ; 清理票款to clear a cheque
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@m v pg*J/1[ 保证兑现to certify a cheque
>='y+68 QZh#&Qf; &GfDo4$ ^P!(*k#T 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
gAudL)X A"3"f8P8a Qi= pP/Y 5i0vli/L 开发支票to make out a cheque
E%b*MU 5!s7`w]8*0 1!S*z^LGl ixvF`S9 签发支票,开立支票to draw a cheque||to issue a cheque
,q K'! p!o?2Lbiw ,I2x&Ys&. (rieg F 透支支票to overdraw a cheque
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{ 背书支票to endorse a cheque
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[.\0 请付票款||清付票款to pay a cheque||to honour a cheque
g=na3^PL6 O<`N0 X:>,3[hx| jmBsPSGIC 支票退票to dishonour a cheque
'PvOOhm, LOEiV K^Ho%_) Jm`{MzqL 拒付支票to refuse a cheque
grxlGS~Q D & Bdl5g 3Viz0I<% +C36OcmT~ 拒付支票to stop payment of a cheque
0K(&EpVE X/f?=U %BwvA_T'Q S}3? 提示要求付款to present for payment
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Ew )1O9f $/kZKoF{f Y`*h#{| 见票即付持票人payable to bearer
| /X+2K}3 s^"*]9B" -KL5sK _Wtwh0[r* 支付指定人payable to order
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!@s {Rz(0oD\ @M*oq2U; $ vBFs]h 已过期||无效out of date||stale
BC)1FxsGf IP!`;?T= >x*ef]aS =eQ'^3a 请给出票人R/D||refer to drawer
a] P0PH~ x"P@[T fD*jzj7o, QT4&Ix,4T1 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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+H 2-%9k)KH fp?/Dg"49. 48)D%867.; 文字与数字不一致words and figures differ
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(H;,E- {XH3zMk[ CsJ&,(s( 支票
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1nR\m+{ 时间已过account closed
{n{-5Y v+~O\v5Q Eih6?Lpu r8>Qs RnU% 更改处应加盖印章alterations require initials
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A3.*d:A 时间已过effects not cleared
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"6& K$wxiGg8P 停止付款payment stopped
t;}`~B 'yR\%#s6 \.]C`ocD N_E)f 支票毁损cheque mutilated
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M/I 24k;.o 汇款||寄钱to remit||to send money
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