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。
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nA p6i 会计报表statement of account
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jI 往来帐目account current
]xC#rwHUC Xp\/YJOibd Ee)[\Qjn M#"524Nz 现在往来帐||存款额current accout
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tQn4 rk+#GO{ mpAR7AG6 销货帐account sales
KoE8Mp H1<>NWm!v7 5$DHn] H9h@ sSg 共同计算帐项joint account
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未决帐项outstanding account
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R?e F(4?tX T U4m9e|/H;z 贷方帐项credit account||creditor account
s]m o$ _na tQZs.1=z rG#Z=*b% vS\%3A4^+5 借方帐项debit account||debtor account
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o,U9}_|A 应付帐||应付未付帐account payable
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a+hd(JX0~ VrZ>bma; 应收帐||应收未收帐account receivable
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W2fd\4 新交易||新帐new account
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M?= ;JJ: h;=6VgXZ d,8mY/S>w 未决帐||老帐old account
$P1O>x>LIL SyAvKd`g 763+uFx^ +?p.?I 现金帐cash account
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uY }FzqW*4~ 流水帐running account
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Le-nF sp@E8G%xO 8q1wHZ 暂记帐||未定帐suspense account
]skkoM ?<G]&EK~~] =6aS&B(SN G_> #Js 过期帐||延滞帐overdue account||pastdue account
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. \rVQQ|l 0IQ'3_ ,f1q)Qf 杂项帐户sundry account
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L tzy'G"P| 详细帐单||明细表detail account
vD 5vbl 6U^\{<h_c zG e'*Qei !QDQ_ 呆帐bad account
Y?ez9o:/# C&++VRnm Me6+~"am/ rQ=,y>-* 会计项目title of account
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.F,3 Ela-,(Glk 会计薄||帐薄account-book
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q5>v'ZSo 营业报告书||损益计算表account of budiness||business report
d|T!v <cA/<3k) kNqH zo &qS[%K ) 借贷细帐||交验帐account rendered
K-&V,MI 1^i Pji/ BL 3gKx.' lY*[tmz) 明细帐account stated
mrV!teP <(vCiH9~P )"+(butI& !~Q2|r 与…银行开立一户头to open an account with
H5D*|42 N41 R g#]wLm# %r4q8- 与…银行建立交易to keep account with
Tr^nkD{ erO>1 ,4S >AJSqgHQ, 7} jWBK 继续记帐to keep account
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a,OFd\8 \P1=5rP 与…有交易to have an account with
*!^<m0 *'"^NSJ inlk++Og 97)/"i e 作成会计帐||有往来帐项to make out an account with
wCk~CkC? XNgDf3T xnE|Umz y,pZTlE 清算||清理债务to make up an account
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/,K"J 清洁帐目||与…停止交易to close ones account with
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O0>A+o[1F Hi]cxD*` 结帐to close an account
:6q]F<oK >[6{LAe~hp -|rLs$V1r j1 =`| 清理未付款to ask an account||to demand an account
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t+F r]ShZBAbYp c)0amM <LRey%{q 结清差额to balance the account with
OxGE%R, =vT<EW}[ 2Hum!p:1 ,sGZ2=M}J 清算to settle an account||to liquidate an account||to square an account
1wW)tNKIF @xc',I *%vwM7 81*M= ? 审查帐目||监查帐目to audit an account
,YhdY6 z6py"J@ lgpW@g ud fe 检查帐目to examine an account
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sl 转入A的帐户to charge the amount to As account
N8`?t5 w-@6|o,S *._|- L >%E([:$A 以计帐方式付款to pay on account
mZIoaF>t &Z?ut*%S ,#W 5sPywk{ 代理某人||为某人on ones account||on account of one
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8%qd )bx_;9Y{ 为自己计算||独立帐目on ones own account
1c+]gIe 1009ES7* oUQ07z\C 5X.e*; 由某人收益并负风险on ones account and risk||for ones account and risk
d2s OYCKe /=uMk]h Z>)][pL wB>r(xQ' 由某人负担for ones account||for account of one
^KB~*'DN~s lt$zA%`odc 0ult7s} ,&U4a1%i#c 按某人指示||列入某人帐户by order and for account of one
6mH/ m& ,@z4I0cTi\ 80M;4nH^5 4(l?uU$ 列入5月份帐目for May account
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bQ x_|F|9 w<9>Q1( }6 5s'JB 编入某中帐项下to pass to the account of||to place to the account of
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x{}z ;yG x ]5@>5 $N2SfyX7 寄出清算书to send in an account||to send in render an account
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}B7K@Wu# VCy5JH *]J dHO 支票薄cheque book
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f iA_8(Yo 支票陈票人cheque drawer
-oz`"&% HmK*b Z ZV}X'qGaq _B2V "p 持票人cheque holder
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t4Z 2S`?hxAL 不记名支票cheque to bearer||bearer cheque
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&_^"=R W&:[r/8wA 记名支票||认人支票cheque to order
PZ8U6K' RnfXN)+P O$`UCq %[<Y9g,:Q 到期支票antedated cheque
1gO2C$ Q4s&E\} 6)]f6p&e _nT{g 未到期支票postdated cheque
i54md$Q^ Ja]oGT=e <I;*[;AK D}Ilyk_uUw 保付支票certified cheque
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未获兑现支票,退票returned cheque
h$C@j~ BdbJ< Is |P6EO22p VS?@y/\In 横线支票crossed cheque
&ntBU]<q E(<LvMiCa g(0;[#@ iZ[tHw|| 普通横线general crossing
Y ?]G}5 Oi:JiD= e{G_GycH +-068k( 特别横线special crossing
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5I <2 rlok%Rt4Z #`GbHxd 空白支票blank cheque
w#PZu+ ^>~dlS `!\ivIi^ o6j"OZcv 失效支票,过期支票stale cheque
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普通支票open cheque
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l 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!awh*Xj6 {ctwo X[; si/er"&o Pw}_[[>$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
#!!AbuhzK{ _[E \= f[/.I,9U^ H$!-f>Rxa 支票换现金||兑现to cash a cheque
!Cj(A"uqY GXb47_b^ 5ouQQ)vA |i)lh_iN 清理票款to clear a cheque
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V lC9S\s N2~$rpU3 保证兑现to certify a cheque
oW'POAr `!c,y~r[ @[r ={s\ \ZnN D1A 填写支票数额to fill up a cheque
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I ]xq::a{Oy OAok 支票上划线to cross a cheque
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a_) QP\yaPE EODB`$+ 开发支票to make out a cheque
Qyj(L[K J *C_[jk@6 ^pcRW44K g3rRhS 签发支票,开立支票to draw a cheque||to issue a cheque
$Xt;A&l2? ('WY5Yps )Xno|$b5Eo Pf8u/?/ 透支支票to overdraw a cheque
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-htV 背书支票to endorse a cheque
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9Y 请付票款||清付票款to pay a cheque||to honour a cheque
_<u;4RO(s A9n41,h v |ifI 5+y`P$K@ 支票退票to dishonour a cheque
$I(}r3r !Zj#.6c9 [aNhP;< l:z}; 拒付支票to refuse a cheque
/| f[us-w HXP;0B%4 ,eK2I Ao i puo} 拒付支票to stop payment of a cheque
I7b i@t JjDS"hK# #01/(:7 ;Xh5oB\)W 提示要求付款to present for payment
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==( ;*`_#Rn# 见票即付持票人payable to bearer
tj#b_u z ]Da4.s*mW FoLDMx( ER2V*,n@ 支付指定人payable to order
5*XH6g F }#|2z}! R25-/6_V> zi_[V@Es/ 已过期||无效out of date||stale
>.@MR<H#5 `OLB';D i]@c.QiFN UhBz<>i;! 请给出票人R/D||refer to drawer
CwB] )QV? 'F<Sf:?.p 2+Vp'5>& m>O2t- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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]eD [4Y\#t |} 9GHjG 文字与数字不一致words and figures differ
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nW 支票
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) _#T c 时间已过account closed
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3 Lm.Ik}Gli 3} l; 更改处应加盖印章alterations require initials
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'oT|cmlc 时间已过effects not cleared
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?Foo? P0Aas)! %va[jJ %"{?[!C ? 停止付款payment stopped
9/^d~ZO $/os{tzjd lej^gxj/2 z[%[bs2{ 支票毁损cheque mutilated
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