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。
'mmyzsQ\6 会计报表statement of account
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'aQ , H[o.r= )(!vd!p5 往来帐目account current
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Z g" M1HxlV 现在往来帐||存款额current accout
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< Jn:GqO AMO{?:8Y; iWtWT1n8n 销货帐account sales
1^$Io}o:S aMj3ov8p o^AK@\e:^Z 2+?M(=4 共同计算帐项joint account
C(gH}N4 J\ 3~ v1)jZ.: }QC:!e,yG 未决帐项outstanding account
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35* 贷方帐项credit account||creditor account
{(aJrSE<z "+HZ~:~f XE>XzsnC M=!x0V ; 借方帐项debit account||debtor account
a{)"KA P E&"bgwav{( i@g6%V= 2KPXRK 应付帐||应付未付帐account payable
fCF9 3,?$ -EL"Sv? q&P" ;xj^*b 应收帐||应收未收帐account receivable
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EUh _e?(Gs0BM fC81(5 NVOY,g=3X 新交易||新帐new account
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Q{o `Y'}\>.# 9RAN$\A
Ky 未决帐||老帐old account
pG|DT ? ^LnCxA&QH Wk$%0xZ7 ?N`W, 现金帐cash account
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76x 流水帐running account
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M;K Q+#, VuM i #8)ad \bfNki 暂记帐||未定帐suspense account
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!$&K~>` 过期帐||延滞帐overdue account||pastdue account
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,@GI3bl .PF~8@1ju i\N,4Fdor 杂项帐户sundry account
1vQ*Br MF>?! ! G0<m3 Up $ABW|r 详细帐单||明细表detail account
edbzg#wy XFH7jHnL+U 6&h,eQ! x.}iSE{ 呆帐bad account
DQwbr\xy\ z+Y0Zh";/# X$J \ocJJc9 会计项目title of account
hoPCbjkov X(N!y"z 3M/kfy ,@(lYeD" 会计薄||帐薄account-book
^|OxlfS [?_^Cy joYj`K 8BBuYY{ 营业报告书||损益计算表account of budiness||business report
y1@{(CDp" [&"`2n `Y8F}%i[ <Y<%=` 借贷细帐||交验帐account rendered
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`= O*T(aM3r 明细帐account stated
"){"{~ 5_0Eh!sx 8,=,'gFO !-p5j3 A4L 与…银行开立一户头to open an account with
=5',obYN>c j%Usui<DL 8+^q9rLii 2I>X]r.S!1 与…银行建立交易to keep account with
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rf z-"n4 继续记帐to keep account
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{o3 与…有交易to have an account with
0EKi?vP@y7 MA6(VII 3c}@_Yn ACc tyGd 作成会计帐||有往来帐项to make out an account with
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X0.k Q @j=:V!g2O kZ>_m&g 清算||清理债务to make up an account
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5@qG# 清洁帐目||与…停止交易to close ones account with
<Z5-?wgf9 l|9'M'a u%!/-&?wF ?(0=+o(` 结帐to close an account
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oJ| z{`K_s%5 -n FKP&P 清理未付款to ask an account||to demand an account
;-#2p^ WPI<SsLd SMoJKr(:w# r2yJ{j&s 结清差额to balance the account with
}IEwGoDwNs :y'EIf z?dd5.k eu={6/O 清算to settle an account||to liquidate an account||to square an account
$>Qq 7 :e1kpQ x<5ARK6\= /s*.:cdH 审查帐目||监查帐目to audit an account
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bfe_k( 6~c#G{kc +`,;tz=? <yl%q*gls 检查帐目to examine an account
mC2K &'[ ]-8WM5\qJM ;NU-\<Q{ l^F ?^kP 转入A的帐户to charge the amount to As account
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Du. 7UIf &^2SdF A]Bf&+V 以计帐方式付款to pay on account
CRBj> *4/FN TC e, N}z n,U?]mr 代理某人||为某人on ones account||on account of one
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dJ2 m??Py"1y Nv=78O1 为自己计算||独立帐目on ones own account
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km^S9 由某人收益并负风险on ones account and risk||for ones account and risk
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C];P yQS 由某人负担for ones account||for account of one
[\AOr`7 fuzB;Ea `^52IkM) q.p.$) 按某人指示||列入某人帐户by order and for account of one
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iB 列入5月份帐目for May account
XeX"IhgS>E 4qdoF_ ^|H={pd'c0 T]ls&cW5 编入某中帐项下to pass to the account of||to place to the account of
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| 寄出清算书to send in an account||to send in render an account
`J1HQ!Z .4p3~r?=S i|J%jA CJ*
D 支票薄cheque book
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b|s 支票陈票人cheque drawer
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f3 持票人cheque holder
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27EK+$ 不记名支票cheque to bearer||bearer cheque
H+4j.eVzZU qx t0Jr8 ")T\_ME yd).}@ 记名支票||认人支票cheque to order
h q)1YO {%f{U"m F!]Sr'UA {drc}BL_ 到期支票antedated cheque
L5-|-PP|; L=l&,ENy Qc; kj j,.\QwpU 未到期支票postdated cheque
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"2l`XH {'5"i?>s0> 保付支票certified cheque
wY8:j uh)S;3| 98>GHl'lM jN\u}!\O 未获兑现支票,退票returned cheque
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m VPe0\?!d wDJ`#"5p{ 横线支票crossed cheque
ilA45@ =]Vz=< \84t\jKR Ao\xse{E 普通横线general crossing
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~> 8]ZzO(=@{ zx3gz7>k; xu2KEwgb 特别横线special crossing
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K"N LQ jbEYp 空白支票blank cheque
M|WBJ'#x0 FSIiw#xzH hF%M!otcJ- GJ+ ^t 失效支票,过期支票stale cheque
7>FXsUt_ O>~,RI! /yOx=V Lo%n{*if 普通支票open cheque
CU'JvVe3 -V2\s mj~:MCC c-a,__c?hx 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Ye XKoY!Y\ 6':iW~iI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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-? TNX9Z)=>g 支票换现金||兑现to cash a cheque
b)LT[>f !"rPSGK* # B `?}a= =!q%
1 mP 清理票款to clear a cheque
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bSB%hFp=Cp KZm&sk=QM- 保证兑现to certify a cheque
d#k(>+%=Q * {g3ia YR%iZ"`*+O "6B7EH 填写支票数额to fill up a cheque
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hAGHb+: wPA^nZ^}9c 支票上划线to cross a cheque
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Ei;tfB 0> f!S` * Y'v[2s 开发支票to make out a cheque
k]b*&.EY1 ex3Qbr %opBJ SQKhht`M 签发支票,开立支票to draw a cheque||to issue a cheque
]%Q!%uTh vQAFg G +>$]leqa -d ntV= 透支支票to overdraw a cheque
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7 Sj9fq* aeqz~z2~8s |VfEp 背书支票to endorse a cheque
hW^,' m %uW=kr Lb*KEF% s &!!*xv-z 请付票款||清付票款to pay a cheque||to honour a cheque
r*X,]\V0x 6{Wo5O{!\ -YRIe<}E - dC11kqqj 支票退票to dishonour a cheque
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i5%1 \}j MC 拒付支票to refuse a cheque
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*i D=tZ}_'{t kaG/8G( 拒付支票to stop payment of a cheque
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]hl*6 提示要求付款to present for payment
la!]Y-s)'4 6Q.S Xn7G2Yp U&?hG> 见票即付持票人payable to bearer
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- PEMkx"h + G6SgVaM [ks_wvY:' 支付指定人payable to order
>{#JIG. B#sCB&( mScv7S~/s x4_IUIgh 已过期||无效out of date||stale
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&Wh g \mE 请给出票人R/D||refer to drawer
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ZbZ @gUp9ZwtH 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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q 文字与数字不一致words and figures differ
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FS%9.Ws !MbzFs~ JsEJ6!1 Vl^(K_`( 支票
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QcegT/vO 时间已过account closed
%?~'A59 UG| /Px ] PKm|?kn{0( J^!;$Hkd 更改处应加盖印章alterations require initials
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&L|oqXE0L 时间已过effects not cleared
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_&KqmQ8$7 )u?f| D 停止付款payment stopped
7iB!Uuc dSI"yz YAi-eL67l c:Ua\$)u3, 支票毁损cheque mutilated
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