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。
p{tK_ZBy]c 会计报表statement of account
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t: SoQR#(73HK *75YGD uO(w1Q"^ 往来帐目account current
a)s;dp}T% eph)=F$ vF={9G pbBoy+.> 现在往来帐||存款额current accout
/b[2lTC-e 7 &%^>PU7 r@}bDkx K~6e5D7. 销货帐account sales
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V;$ 6d|q+]x_n 共同计算帐项joint account
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2'[ x4kWLy7Sz p3x?[Ww 未决帐项outstanding account
`wz[='yM E5GJi O[q\ e<V< 1= VJ&D; 贷方帐项credit account||creditor account
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i3 Qyh/ed/ 借方帐项debit account||debtor account
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Nh!_l GF<[ } 应付帐||应付未付帐account payable
Kx`/\u=/ hlbvt-C?}" &%=D \YzG 0BU=)Swku 应收帐||应收未收帐account receivable
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&lhgW]c 新交易||新帐new account
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Xg rxZi8w>} 未决帐||老帐old account
R[[ ,q:4 K`%tGVY \.{AAj^qD %Q"(/jm? 现金帐cash account
q3e8#R)l XFwLz f'En#-?O r|<DqTc6l 流水帐running account
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U^lW@u?: 0?Q_@Y K!z` 暂记帐||未定帐suspense account
JgRYljQi2 Bn?V9TEoO n]Li->1 G%lu28}D 过期帐||延滞帐overdue account||pastdue account
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eHMu 杂项帐户sundry account
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W-~n|PX8+ 详细帐单||明细表detail account
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BkF bru/AZ# de 6X2PYJJZ 呆帐bad account
Y5q3T`xE Y.#:HRtgW ^L4Qbc(vJ ,"0)6=AE 会计项目title of account
siDh="{s Bf`9V713 `6Qdfmk= d)o!5L 会计薄||帐薄account-book
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2 ,Tagj`@bHc vl Ez9/H >O9o,o/6R 营业报告书||损益计算表account of budiness||business report
h0vob_Fdl lq:}0 <k #:x4DvDkR Uh1NO&i.W 借贷细帐||交验帐account rendered
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w2O!M!1 明细帐account stated
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RI(l AwUi+|7r]) ,tH5e&=U01 \<0B 1m 与…银行开立一户头to open an account with
w9RS)l2FQ vR6Bn 2f`nMW _/* U2.xS 与…银行建立交易to keep account with
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}}<Z,/O 继续记帐to keep account
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GuC 与…有交易to have an account with
l%z< (L5 4n1; Bh$ 9~rUkHD 9mc!bj^811 作成会计帐||有往来帐项to make out an account with
P #F=c34u Cd79 tu| '1fNBH2 _qqr5NU 清算||清理债务to make up an account
@;xMs8@ >R{qESmP= l&VjUPz_ {y] mk?j 清洁帐目||与…停止交易to close ones account with
pu!d qF< G!8Z~CPF qrvsjYi*w MC((M,3L 结帐to close an account
R8L_J6Kpa aKUS5jDu jJ4qR:] X1[CX&Am 清理未付款to ask an account||to demand an account
X.K<4N0A9J ki0V8]HP ^[Ua46/" m z|7zj/+g 结清差额to balance the account with
Giq=*D+ 6ZgU"!|r VN0mDh?E b 6t}{_7 清算to settle an account||to liquidate an account||to square an account
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wi8Yl1p]!z 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
)5%C3/Dl! ]J9cVp zJM S=r lT\a2.E 转入A的帐户to charge the amount to As account
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|P+A 以计帐方式付款to pay on account
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/2{5; k"kJ_( SxyONp.$\ 代理某人||为某人on ones account||on account of one
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N++C 4>^K:/y 'tN25$=V&W M,j(=hRJ/E 为自己计算||独立帐目on ones own account
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[yE]v^ E^_wI> PCd0 ?c 由某人收益并负风险on ones account and risk||for ones account and risk
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z( 6b8;}],| %or,{mmiM: 6m .k;' 由某人负担for ones account||for account of one
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pp >$gG/WD?KR 按某人指示||列入某人帐户by order and for account of one
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:r7_ Y0 1\RGM<q$f 列入5月份帐目for May account
:"6q,W WWwUwUi cN! uV-e ?#0snlah| 编入某中帐项下to pass to the account of||to place to the account of
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_TR X.ONa_ H@X oqgI 寄出清算书to send in an account||to send in render an account
U(&oj e bf_I9Z3m <1w/hy&mWN -]Cc 支票薄cheque book
=1h9rlFj"D {qKxz9.y |6J ?8y q,<[hBri- 支票陈票人cheque drawer
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[y zWw2V}U! 持票人cheque holder
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>Co! 不记名支票cheque to bearer||bearer cheque
Gx?+9CV m,3er*t{ /9Q3iV$I] ^\ ?O4,L 记名支票||认人支票cheque to order
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HDM<w+ZxX "_L?2ta g1(Xg. [\)oo 未到期支票postdated cheque
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3^5d tc_f;S`k 保付支票certified cheque
5yh/0i5 | (dJI_A \8uo{#cL8 Rg29 未获兑现支票,退票returned cheque
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U0 横线支票crossed cheque
!2Dy_U= VeiElU3 mOll5O7VW W!$zXwY}( 普通横线general crossing
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[c>W 5FvOznK^e 特别横线special crossing
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&'|B =7 空白支票blank cheque
*#>F.#9 ~ <0Z>qr PL0`d`TI &Y|Xd4: 失效支票,过期支票stale cheque
\v@({nB8 <x%M3BTx $BN15x0/:~ hPm>tV2X 普通支票open cheque
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j uE_c4Hp wWW~_zP0 9G?ldp8 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
AWr}"r?s \L!uHAE2a 3EFD%9n )9"oL!2h 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
=?@Q-(bp 1V&PtI3!! A(6xg)_XQ '3tw<k!1{. 支票换现金||兑现to cash a cheque
*}b]rjsj SDJH;c0 E,G<_40 bPD)D'Hs 清理票款to clear a cheque
Ry;$^.7% q1Qje%9@t (ClhbfzD -mNQ;zI1 保证兑现to certify a cheque
Go\VfLL w :1fagaPg =6nD0i9+ @98;VWY\ 填写支票数额to fill up a cheque
=6 %|?5G mL L$| Ng<1Sd|MV Dk)}|GJ()" 支票上划线to cross a cheque
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,P Evu=M-? 0LVE@qEL Y)HbxFF`/ 开发支票to make out a cheque
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WN<q 6XUuGxQV/ 签发支票,开立支票to draw a cheque||to issue a cheque
S)\8|ym6! _g|acBF WO</Q6+ 4I~i)EKy6 透支支票to overdraw a cheque
66:ALFwd7 >Wi s.e%b 2hOPzv&B ;b~~s.+ 背书支票to endorse a cheque
)^; DGzG R9dP ,<2 0Qd%iP)6 `| 9K u 请付票款||清付票款to pay a cheque||to honour a cheque
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t{ 支票退票to dishonour a cheque
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%Y/ 拒付支票to refuse a cheque
k$[{n'\@ _vrWj<wyf 'Ji+c [8]m8=n 拒付支票to stop payment of a cheque
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-` J/Q|uRpmqr 提示要求付款to present for payment
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$Ub}p[L 见票即付持票人payable to bearer
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f!g<3X{= MW@ DXbKVl olty4kGD$V 支付指定人payable to order
@-6?i) D VwCx^ o/JPYBhdl h([0,:\ 已过期||无效out of date||stale
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/<4'B 请给出票人R/D||refer to drawer
oh&Y<d0 L>nO:`>h @hT;Bo2G] h)o]TV 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
U42\.V0 i QqbzOY WEC-<fN|Y\ s/S+ ec3 文字与数字不一致words and figures differ
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支票
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F*<Ws;j 时间已过account closed
'3%*U*I z(UX't (q 7.|S>+Q liG~y| 更改处应加盖印章alterations require initials
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KgU[ 时间已过effects not cleared
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-k`x0v 停止付款payment stopped
2$Y3[$ ^z?=?%{ -9Xw]I#QR 9jjL9f_3 支票毁损cheque mutilated
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'%-y Q2R>lzB 汇款||寄钱to remit||to send money
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l9E&B/ n(# c`t* 寄票供取款||支票支付to send a cheque for payment
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