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。
0X] ekq 会计报表statement of account
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s)^- tJ(c<:zD ]# tGT0 往来帐目account current
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a[ 4~]8N@Bii w7=D6` 现在往来帐||存款额current accout
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dC P#vv+]/ @p9e:[ Zztt)/6* 销货帐account sales
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/I S0Rf>Eo4 共同计算帐项joint account
ihpz}g .N-'; %8 E.7AbHph0 o{S}e!Vb 未决帐项outstanding account
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kgL;$h 贷方帐项credit account||creditor account
e%c5OZ3~ AW;)_|xM sv6U%qV HXV73rDA 借方帐项debit account||debtor account
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M0 Jx>B %vZ\ GV@E<dg$R 应付帐||应付未付帐account payable
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l5OV!<7~X _,0!ZP- C<@1H>S4_ 应收帐||应收未收帐account receivable
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-Fc# 新交易||新帐new account
"XsY~ %+B-Z/1} 6')SJ*|yS qVe6RpS 未决帐||老帐old account
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j=QR*8* 现金帐cash account
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x .-~%w uvv-lAbjw 流水帐running account
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6m <\>ak7m |b~g^4 m:Cx~ 暂记帐||未定帐suspense account
rkc%S5we ?!j/wV_H d4h(F,K7V 'yRv~BA 过期帐||延滞帐overdue account||pastdue account
8PjhvU +pViHOJu&V -t'oW*kdL "<$vU_ 杂项帐户sundry account
J*&=J6 (IHBib " HF[%/Tu Or)c*.|\ 详细帐单||明细表detail account
$<e .]`R f /i,Zw :BxYaAVt^ bK%tQeT 呆帐bad account
-vfu0XI~ FH(+7Lz4; @5V Z 5d{Ggg{s 会计项目title of account
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QjN3j*@ 会计薄||帐薄account-book
"hY^[@7 W V="f)'S$ }(}vlL *t9qH 营业报告书||损益计算表account of budiness||business report
sl O9H6< (`/i1#nR |RXC;zt9s ]!o,S{a& 借贷细帐||交验帐account rendered
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{:OVBX rWKLxK4oU 明细帐account stated
l<_mag/j9o &-Er n/[ u`,R0=<4 "dOY_@kg 与…银行开立一户头to open an account with
zb,`K*Z{ !O_^Rn+<2 >(KUYX?p Yx c >+mx 与…银行建立交易to keep account with
y+R$pzX #|E. y^IC \ jdO,-( 2dW-WHaM 继续记帐to keep account
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tO3B_zC 与…有交易to have an account with
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~ 作成会计帐||有往来帐项to make out an account with
X]%4QIeS Gfch|Q^INy w*@Z-'(j Ggjb86v\ 清算||清理债务to make up an account
*9^k^h(r&4 <)rH8]V XoI,m8A /4w"akB|P 清洁帐目||与…停止交易to close ones account with
ETQ.A< v BfQRw>dZ"{ E07g^y"}i eF)vx{s 结帐to close an account
tS!|#h-J &Xw{%Rg >:7W.QLRU 96M?tTa 清理未付款to ask an account||to demand an account
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}ti+tM* M`{x*qR 结清差额to balance the account with
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&}sC8,Sr 2x3'm 清算to settle an account||to liquidate an account||to square an account
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G@8CG pC9Ed9uRK w783e 审查帐目||监查帐目to audit an account
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h^L sA6Ku(9 sR%,l MN|8(f5Gs 检查帐目to examine an account
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6 转入A的帐户to charge the amount to As account
>we/#C"x K&{*sa r 'W0?XaEk- tF> ?] 以计帐方式付款to pay on account
:{pJ _VIVZ2mU= `9%Q2Al Q{9#Am^6w 代理某人||为某人on ones account||on account of one
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z 为自己计算||独立帐目on ones own account
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~;aSE 由某人收益并负风险on ones account and risk||for ones account and risk
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~- r{~K8!=oU] 5x/q\p-{/ 由某人负担for ones account||for account of one
@C),-TM _J}vPm eit>4xMu R!7emc0T 按某人指示||列入某人帐户by order and for account of one
=d_@k[8<0 .F=15A hM*T{|y #N-NI+qX 列入5月份帐目for May account
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$u:1& -B\`O*Q 编入某中帐项下to pass to the account of||to place to the account of
h%kB>E~ ldJeja~Xl 1a{~B# D_E^%Ea&` 寄出清算书to send in an account||to send in render an account
X/,4hjg Xg#g`m%(M GiBq1U-Q o5+N_5OE}E 支票薄cheque book
htg+V-, 45`Gv l7 D/]& tYt/m6h 支票陈票人cheque drawer
tR#uDE\wR VHsNz WI YW"?Fy * wN+Ak q 持票人cheque holder
LQYT/ Fs:l"5~>1 WU1I>i dL"$YU9z 不记名支票cheque to bearer||bearer cheque
uC G^,BQ n?@o:c5,r ih1s`CjG >*A\/Da]j 记名支票||认人支票cheque to order
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TJf 到期支票antedated cheque
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{ ?,|_<'$4T 5}e-~- GpF, =: 未到期支票postdated cheque
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EK4 Q>}I@eyJ *n?6x!A =_cWCl^5 保付支票certified cheque
"/hs@4{u9 `A80""y:M RCNqHYR URR|Q!D 未获兑现支票,退票returned cheque
-'k<2 "z vzaxi;S< _}Jz_RS2` h bj^!0m 横线支票crossed cheque
?Z!itB~ 9>le-}~ Fg4eIE-/M sr#,S(p 普通横线general crossing
A'|W0|R9 F5L/7j<} D'O[0?N"g C bG"8F|4 特别横线special crossing
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q[ Q+ G=f 空白支票blank cheque
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5C'E Q*$x!q !l6B_[!@ O0b8wpFf 失效支票,过期支票stale cheque
C& Nd|c & PHHacp TaM,9MAu #_7}O0?c3 普通支票open cheque
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uTZ' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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@= $BH0W{S 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
@292;qi 5+%BZ L1)?5D G=Ka{J 支票换现金||兑现to cash a cheque
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{<AM?* NV9= ~cx 清理票款to clear a cheque
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fw>2 保证兑现to certify a cheque
oF,8j1 D"1ciO8^I] %_tL}m{? >y]YF3? 填写支票数额to fill up a cheque
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jGe \UB<'~z6! 支票上划线to cross a cheque
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开发支票to make out a cheque
/.WD'*H )_bXKYUX*0 TS3 00F <j,7Z>Rk\x 签发支票,开立支票to draw a cheque||to issue a cheque
%8{' XJ! $g|g}>Sc /h2`?~k+ kt;X|`V{5z 透支支票to overdraw a cheque
)SDGj;j+ )XO2DY1/& $ h_ @`j g>f(5 背书支票to endorse a cheque
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a#w; 请付票款||清付票款to pay a cheque||to honour a cheque
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b$gDFNa HmX(=Y .2Rh_ful 支票退票to dishonour a cheque
#),QWTl3 EKoCm)}d Jge;/f!i \*_a#4a 拒付支票to refuse a cheque
T@Q.m.iV4 r2&{R!Fj` 8@$QN4^u^ $\P!P. 拒付支票to stop payment of a cheque
HDy[/7" y5R6/*;N. 45-pJf8F ,[Ytl 提示要求付款to present for payment
6s|C:1](b eN jC.w9 jliKMd<? e@Mm4&f[p 见票即付持票人payable to bearer
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6 }Rt<^oya* 支付指定人payable to order
s}HTxY; v1)jZ.: ^AEg?[q 6SidH_&C 已过期||无效out of date||stale
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35* 'rCwPsI&4 请给出票人R/D||refer to drawer
Crey}A/N )T2Sw z/ N:&Gv'` H ($=k-+5 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
n$~RgCf ?. ~@ lE ^,`yt^^A 8taaBM`: 文字与数字不一致words and figures differ
mirMDJsl% l5@k8tnz ?EtK/6dJZt Y#rao:I 支票
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NVOY,g=3X 时间已过account closed
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w1iQ#.4K_ `|]juc 更改处应加盖印章alterations require initials
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;%Z)$+Z_)< 时间已过effects not cleared
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cvAkP2 :MJTmpq, = [:ruE 停止付款payment stopped
\bfNki /dtFB5Z"w 9v/1>rziE $@DXS~UQA 支票毁损cheque mutilated
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NU0/ 汇款||寄钱to remit||to send money
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