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。
bJ4} )P& 会计报表statement of account
7?9QlUO -|bnvPmE 4@AY~"dq <U%4$83$ 往来帐目account current
$M5iU@A <~@}r\ 6!sC sG7G$G*ta! 现在往来帐||存款额current accout
xAbx.\ 84j6.\, y-6k<RN Xia4
I*
* 销货帐account sales
[3lAKI (HbA?Aja hfE5[ BCMQ^hP}t 共同计算帐项joint account
Q"7vzri mE=%+:o. Rsd~
t_a1 H(Pzo+k* 未决帐项outstanding account
O_OgTa 8JYU1Ew [U'I3x, f8 E,.$> 贷方帐项credit account||creditor account
bWWZGl
9 O$zXDxn vX1 8
] l7 Pn5c 借方帐项debit account||debtor account
o5LyBUJ Iz^h|
n e}>3<Dh Y\75cfD 应付帐||应付未付帐account payable
O/Cwm;&t g]&7
c:/ o-i9 :AHs `&ufdn\j 应收帐||应收未收帐account receivable
NH9"89]E mO<1&{qMZ NW_i<# Cq8.^=}_ 新交易||新帐new account
=Ot|d #_ i&mcM_
g32 9U&~H*Hf Gk:tT1 未决帐||老帐old account
.ni<' Qe4O N3X! *I]/ [d &~=FXe0S 现金帐cash account
(;VlK#rnC =T!eyGE w3Lr~_j IVSOSl| 流水帐running account
x994B@\j+ 4j|IG/m sg` %\"<lyD 暂记帐||未定帐suspense account
Ls<^z@I Th_PmkvC M
c,3j~i 6}l[
%8 过期帐||延滞帐overdue account||pastdue account
@cB7tY*Ski n
f.H0i; ZSWZz8 %>'Zy6C<j 杂项帐户sundry account
\uPyvA= 7f] qCZ<0V =xw+cs1,x Znw3P|>B 详细帐单||明细表detail account
t =V| ' w)N~u% ONVhB xO[V>Ud 呆帐bad account
5'\detV_ 7F2 WmMS /|0xOiib %u}#|+8} 会计项目title of account
<@Z`<T6 GJ5R <f9I ui
RO,B}z \&_pI2X 会计薄||帐薄account-book
qCkC 2Fy( ZyM7)!+kPa 7Q^p|;~a @r&*Qsf| 营业报告书||损益计算表account of budiness||business report
.(RZ&*4 v-Tkp
Yn gLm,;'h%u 6(=B`Z}a 借贷细帐||交验帐account rendered
/ 3eGt7x# % 2wr%*h W_L*S4 ~ O^J=19Ri 明细帐account stated
B"YN+So %oB0@&!mS
)S
ZzA' /!?b&N/d) 与…银行开立一户头to open an account with
EXMW, ,wf:Fr $Qz<
:?D 7Kf 与…银行建立交易to keep account with
L{&>,ww S B~opN tD*
k
$DXO7;# 继续记帐to keep account
uK]-m D]o=I1O? NH;e|8 5,-g^o7 与…有交易to have an account with
r+8)<Xt+p up{0ehr "cyRzQ6EH o}DRp4;Ka 作成会计帐||有往来帐项to make out an account with
mPU}]1*p IQ$!y,VJ XV/7K
" v%$l( 清算||清理债务to make up an account
6cd!;Ca |sI@m@ eL>wKu:r {yv_Ni*6! 清洁帐目||与…停止交易to close ones account with
,4S[<(T" h/oun2C XHxJzYMc XD?Lu
_. 结帐to close an account
,,H;2xYf (/2rj[F& >fMzUTJ4 oP`:NCj\9 清理未付款to ask an account||to demand an account
118lb] oi]XSh[_s p
V(k6h aGBd~y@e 结清差额to balance the account with
wK0x\V6dJ #8sy QWlG J6[}o4Z !uit 清算to settle an account||to liquidate an account||to square an account
+.&P$`;TZj <jh7G <o9AjASv\, r!1f>F*dt 审查帐目||监查帐目to audit an account
8!0fT} qH0JZdk Oe
x
JN:L%If 检查帐目to examine an account
0J^Z)U>j yKuZJXG
Vo Gk+R,: { TI,|'>5[ 转入A的帐户to charge the amount to As account
i3mw.`7 @Co6$
< 2z*}fkJ XlD=<$Nk7 以计帐方式付款to pay on account
z:Tj0<A' @sG*u >
DLP@?]BBOA p:4-b"O 代理某人||为某人on ones account||on account of one
p7
!y# W4$aX5ow$ ZV:df 6S YhNrg?nS 为自己计算||独立帐目on ones own account
l?$X.CwX p+<qI~ ZnJJ-zP ?mM:oQH+> 由某人收益并负风险on ones account and risk||for ones account and risk
O'B3s y ,t QNL\t p[o]ouTcS cu
H5f }oc 由某人负担for ones account||for account of one
pY-!NoES 50dN~(;p QVRQUd Xp|4 WM 按某人指示||列入某人帐户by order and for account of one
dl[%C6 wh8;:<| VRgckh
m
Ip`1Wv_ 列入5月份帐目for May account
s0]ZE\`H> ?]bx]Y; eaNfCXHDN G /$+
e 编入某中帐项下to pass to the account of||to place to the account of
*1!'ZfT; ]hy@5Jyh jl}
!UG U\ ,N 寄出清算书to send in an account||to send in render an account
4OLYB9HP_ g]JRAM ^wc:qll Tc!n@!RA| 支票薄cheque book
4YI6& M:(.aEe /eU\B^k 5D=U.UdR 支票陈票人cheque drawer
@aN~97
H\ cAGM|% =w;-4 ;7EeR M* 持票人cheque holder
~3Pp}eO~V 6iXV y{<js!au fQ"Vx! 不记名支票cheque to bearer||bearer cheque
.b`8
+ TD
*AFR3Oz : O@(Sv 8+7*> FD)1 记名支票||认人支票cheque to order
ns~bz-n )g?jHm-p\ ]b>XN8y. ~|, "w90 到期支票antedated cheque
z>0$SBQ- tS\Db'C7 ,SIGfd 7O%^4D 未到期支票postdated cheque
4;)t\9cy_ pzjNi=vhd -DJ,<f*$ >EA\KrjW 保付支票certified cheque
M6
quPj 6 <`e]PT Il>o60u1 w;(=wN\ 未获兑现支票,退票returned cheque
a%a0/!U[ !mWm@}Ujg ^V9|uHOJoq
/*e<r6 横线支票crossed cheque
G\5Bdo1g vfj{j=
G 8"NPj0 nO'C2)bBSG 普通横线general crossing
YMNLn9 Wi5Dl= "Xws
u8~ eJn_gKWb 特别横线special crossing
@`nG&U w'_|X&@H 3LJ\y MQcIH2 空白支票blank cheque
Khv}q.)F C|g1:#0 yKK9b
DnhbMxh8o 失效支票,过期支票stale cheque
x[)]u8^A 3}3b@: < #PPHxh*S FqGMHM\J 普通支票open cheque
~#VDJ[Z O[L#|_BnEO ;o;ak.dTt 50A\Y)i_mZ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
x./"SQ=R+ VM&R
ef4 -vc$I=b; +>2.O2)%q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{[/A?AV;F n"}*C|(k .X)Wb{7 (d,OLng 支票换现金||兑现to cash a cheque
Q3$DX,8? J{kS4v*J <tsexsw yt,Ky8y1 清理票款to clear a cheque
./.aLTh L:?Ew9Lf Z-_Xt^N =;Co0Q` 保证兑现to certify a cheque
V!yBH<X Pf?&ys6 (|<+yQ,@> Y[>h |@ 填写支票数额to fill up a cheque
ZFH-srs{
O}2/w2n #4"eQ*.*" x;} 25A| 支票上划线to cross a cheque
o
/1+
}f &
@_PY <s|.2~ R- ,L"Vv 开发支票to make out a cheque
7h41 E# 9H:J&'Xi7 PQYJnx} :P%?!'M 签发支票,开立支票to draw a cheque||to issue a cheque
FzCXA=m f
w)tWJVD SdMLO6- -ULgVGYKK 透支支票to overdraw a cheque
I0x;rP $[Nf?`f(t_ hcYqiM@8> \h0+`
;Q 背书支票to endorse a cheque
(Nd)$Oq[4 dN:^RCFzS >dw
0@T&p e} 7!A 请付票款||清付票款to pay a cheque||to honour a cheque
U#w0 E G U#PgkP[4 :=!6w >XRf=
:3 支票退票to dishonour a cheque
/P46k4M1U C8)s6 3i4m!g5Z? 4k<U5J 拒付支票to refuse a cheque
d|~'#:y@ on5\rY<I:@ 2\|sXC gQu!(7WLI 拒付支票to stop payment of a cheque
[ z/G `qCL&(`% RX^8`}N Q.V@Sawe5 提示要求付款to present for payment
Q[H4l({E t%k`)p7O yiH;fK +x Ic&YiATj 见票即付持票人payable to bearer
'iwTvkf{ V,[[#a)y 2lN0Sf@ *J':U>p 支付指定人payable to order
<Zfh5AM 0lOan ~-%z:Re'_ 8-kR {9r 已过期||无效out of date||stale
a?Y> hvI H
]](xYy. gF2
93Ez b{x/V 9&| 请给出票人R/D||refer to drawer
#KHj.Vg /%t`0pi vJ 28A Z$('MQ|Ur 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
C+t|fSJ zc,X5R1
GlJOb|WOX Zm6jF 文字与数字不一致words and figures differ
od,,2pwK+ qkC{IBN92 P~x4h{~Gd
]1h9:PF 支票
!kh: zTP
WigTNg4 时间已过account closed
h+YPyeAs 9 *v14c% BPOT!- X%;4G^%ZI 更改处应加盖印章alterations require initials
v=&xiw