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。
^U"$uJz!c 会计报表statement of account
BG>fLp h$p]M^Z7 |\/`YRg> F|+Qi BO 往来帐目account current
z TYHwx &PQhJ#YG 05o)Q &` 99<]~,t=5 现在往来帐||存款额current accout
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) tB S+?N hkS0 ae <v&L90+s\; 销货帐account sales
O+iNR9O 5`Q* t zn1| /\L-y,>X 共同计算帐项joint account
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P]' WP5cC@x 73Zx`00 未决帐项outstanding account
+2:\oy}!8 $('"0 @fg SvTd#>ke {KQ-QKxxS 贷方帐项credit account||creditor account
{5 V@O_*{ s#Os?Q? O`?qnNmc; olm0O (9 借方帐项debit account||debtor account
Dq07Z^#' %mqep5n( eELLnU{" azhilUD8 应付帐||应付未付帐account payable
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"mqH 应收帐||应收未收帐account receivable
ke2zxX2f k|hy_? * 7)RDu,fx PiwMl)E|! 新交易||新帐new account
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Y1 未决帐||老帐old account
CMhl* dH uSsP'qd p>ba6BDJT i'cGB5-j 现金帐cash account
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)No4fm r+Pfq[z& 流水帐running account
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A + YD9|2S!G p=XEMVqm 暂记帐||未定帐suspense account
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2S >sm~te$5 过期帐||延滞帐overdue account||pastdue account
d[F3"b% gB<1;_KW m$.7) 24 2tw3 =) 杂项帐户sundry account
~0@uR P7 h^!a/ sC'PtFK8z $RA+StF!] 详细帐单||明细表detail account
Od("tLIO}I j'uzjs[ {EjzJr> x' v-]C(@ 呆帐bad account
*ZkOZ .: Zw6 Y1wH_!%b l( WF 会计项目title of account
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HIqe~Vc h1~/zM/` v8"Zru 会计薄||帐薄account-book
/EW=OZ/ D!DL6l` \ nUJ)w lqcPV) n 营业报告书||损益计算表account of budiness||business report
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u4pi YJ!jdE} v=_Ds<6n 借贷细帐||交验帐account rendered
"sSY[6Kp! jL{k!V`s 6{w'q&LYcE ]pWn%aGv*Y 明细帐account stated
?>1wZ Y1;jRIOA b{CS1P lMmP]{.>$ 与…银行开立一户头to open an account with
Nh01NY; 8]i7wq#= +3k.xP?QS Hf+oG 与…银行建立交易to keep account with
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+KNqz 继续记帐to keep account
9JqT"zj X"V)oC l>T]Y -;O"Y?ME 与…有交易to have an account with
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+b){W gL&)l!2Y -nZDFC8y$ 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
pQxv_4 y\n#`*5k KP`Pzx mYqLqezAA 清洁帐目||与…停止交易to close ones account with
6H!l>@a7v Q yhu=_& q#F+^)DD [ 4,&f#=Y 结帐to close an account
Z6nQW53- !Ld[`d.|R! ba)hWtenH Zul@aS
! 清理未付款to ask an account||to demand an account
^SbxClUfw! / <+F/R'=O 8yybZ@ vCn~-Q 结清差额to balance the account with
ny0]Q@ dpT?*qLM "g/UpnH BO+to. 清算to settle an account||to liquidate an account||to square an account
Z?qc4Cg +fHqGZ] EgRuB@lw76 hP_{$c{4:g 审查帐目||监查帐目to audit an account
~lbm^S}- }+giQw4 +1K=]#a Knp}88DR^j 检查帐目to examine an account
Q6p75$SVq 4O4}C#6(4 _y:aPn _`Dz%(c 转入A的帐户to charge the amount to As account
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QrLXAK\5 z3M6<.K 以计帐方式付款to pay on account
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(:_(4~ {5SJ0'.B2g 代理某人||为某人on ones account||on account of one
@2eH;?uO 6?-,@e ~7H?tp.Dw PI)uBA; 为自己计算||独立帐目on ones own account
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QPzId*z U8eU[|-8O/ ;(s.G-9S 由某人收益并负风险on ones account and risk||for ones account and risk
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@o5 R4XcWx*pQ 由某人负担for ones account||for account of one
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ah!fQLMH !H4uc 按某人指示||列入某人帐户by order and for account of one
GFZx[*+%%z _mDvRFq wEEFpn_ [ZETyM` 列入5月份帐目for May account
~{D:vj4> mZ.E;X& ,* X'5+)dj ?Q6ZZQ~ 编入某中帐项下to pass to the account of||to place to the account of
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IE\B4w `4"&_ltD 'x=y:0A QezDm^< 寄出清算书to send in an account||to send in render an account
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*rh= }J:WbIr0! 支票薄cheque book
0.!Q4bhD Y0nuwX*{ g%d&>y?1r r<.*:]L 支票陈票人cheque drawer
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持票人cheque holder
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Ii z(beT e 0"M0tA# 不记名支票cheque to bearer||bearer cheque
sJYs{Wm }UHoa @0rwvyE=+3 ,6a }l;lv 记名支票||认人支票cheque to order
q\87<=9J "O{:jfq f%Bm x{Ttq As*59jkB 到期支票antedated cheque
)IZ~!N|-w o8S)8_3 ~TALpd zXg/.z] 未到期支票postdated cheque
!yX4#J( 3mM.#2=@> ek4?|!kQD rDWqJ<8 保付支票certified cheque
4S#q06=Xe %Tv^BYQAZ dNcP_l/A }[I|oV5*+& 未获兑现支票,退票returned cheque
4U1"F 7' j*;/Cah]k -* ;`~5 CI6qDh6 横线支票crossed cheque
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e FzGla} ) 普通横线general crossing
ur2`.dY>3" tvG/oe .1' [-Dl ,P= $:MO/Suz{ 特别横线special crossing
ocT.2/~d v><uHjP i&?do{YQ) I~>L4~g) 空白支票blank cheque
oXkxd3 <U]#722 L3-tD67oa $?u ^hMU= 失效支票,过期支票stale cheque
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5x[Z[m S?_ ;$Cn 普通支票open cheque
K)"cwk- 5:H9B r:Xui- TBYRY)~f 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
fw1 g;;E L_YVe(dT K}U}h>N nUvxO `2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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` 支票换现金||兑现to cash a cheque
kEE8cW3 }GCt)i_ \5_7!. jo4*,B1x 清理票款to clear a cheque
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"3v[\M3 Kj_hCSvf3e 保证兑现to certify a cheque
Xo*=iD$Jys wKCHG/W M"]~}* >]k'3|vV 填写支票数额to fill up a cheque
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H_$} g(Jzu' 支票上划线to cross a cheque
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VBB:*q6 wNW9xmS q@p-)+D; "S43:VH 开发支票to make out a cheque
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h> ]cnLJ^2 EIwTx:{F bO:Ei 签发支票,开立支票to draw a cheque||to issue a cheque
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=] 透支支票to overdraw a cheque
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D 背书支票to endorse a cheque
6v0^'} +'?p $@d XGEAcN H>[1DH#b 请付票款||清付票款to pay a cheque||to honour a cheque
0sRby! 8ltHR]v {b>tX)Tep a2*WZc` 支票退票to dishonour a cheque
@M?N[LG =/"Of X|H%jdta gO?+:
}! 拒付支票to refuse a cheque
`/<KDd:_t F9ry?g=h I;L$Nf{v 5,'?NEyw 拒付支票to stop payment of a cheque
n\5` JNCb Ix%h/=I TdP_L/>|J 'z2}qJJ) 提示要求付款to present for payment
l0g#&V-- Wy,DA^\ef rB}UFS) y>u+.z a| 见票即付持票人payable to bearer
\0Zm3[ _Q/D%7[pa dZRz'd `pN"T?Pk 支付指定人payable to order
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<FMW%4 Xd66"k\b+ 已过期||无效out of date||stale
-[v:1\Vv =R!=uml( O%A:2Y79 )ye[R^!} 请给出票人R/D||refer to drawer
X(1nAeQ =V_}z3b r~u/M0h ` ?{$Q'c_I 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
LDW":k| X_|8CD-@6 e6k}-<W*q ,m!j2H}8 文字与数字不一致words and figures differ
&7T0nB/) ' G-]> NyJU?^f&v :HRJ49a 支票
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Uq~{=hMX 时间已过account closed
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R" 更改处应加盖印章alterations require initials
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}-)2CEj3L% 时间已过effects not cleared
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yVUA7IY )}=`Gx5+ NUEy0pLw ~o= Sxaf 支票毁损cheque mutilated
4s^5t6 WHqp7NPl &'N{v@Oi) PNd]Xmv) 汇款||寄钱to remit||to send money
4!d&Zc>C4 h5U@Ys qWHH%
L; '73dsOTIT 寄票供取款||支票支付to send a cheque for payment
j@v*q\X& 1@P/h#_Vr _,=A\C_b@ *&+e2itmp 寄款人a remitter
]=2Ba<)m 4g b2$" ! \ZigG{ rm;'/l8Y-E 收款人a remittee
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