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。
s0_nLbWwO 会计报表statement of account
{_Gs*<. hzRYec( 7=DdrG< YF:L)0H'O 往来帐目account current
c=+!>Z&i$G A4ygW: 2|bn(QYz g4@ lM"|S 现在往来帐||存款额current accout
F\KUZ[% 4{l, h*Pc=/p ~= -RK$= 销货帐account sales
MxGW(p p"Z-6m~ j w9b) Y#3c }qb 共同计算帐项joint account
^BL"wk lA-h`rl/ )tpL#J 9$m|'$p3sG 未决帐项outstanding account
TuYCR>P[ e*n@j XGMiW0j0B Z`BK/:vo3H 贷方帐项credit account||creditor account
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EU/8=JA1 ^KE%C;u 借方帐项debit account||debtor account
k: ;WtBC6j pO.2< Zr,VR-kW+ v 6Vcjm 应付帐||应付未付帐account payable
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(/ eNu7~3k} 8'r[te4, zNuJj L 应收帐||应收未收帐account receivable
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-7(@1@1 ~F?u)~QZ# 新交易||新帐new account
9!DQ~k% ivz5H(b HOh!Xcu <V6VMYXY4 未决帐||老帐old account
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6 现金帐cash account
PIpi1v*qz <kd1Nrr!p AZ}Xj>= [R7Y}k:9U 流水帐running account
r{%qf; ~<OSYb aCLq k' }I6vqG 暂记帐||未定帐suspense account
w(TJ*::T MO <3"@/, Nm>A'bLM Mzw X>3x 过期帐||延滞帐overdue account||pastdue account
Clb@$, ig':%2V/ !GEJIefx_ ^Zy%fv, 杂项帐户sundry account
1q1jZqno a"g!e^ VEw" r!a3\ep 详细帐单||明细表detail account
B i<Q=x'Z; Q7COQ2~K Ktm4 A O '1)$' 呆帐bad account
Ziu]'# SrK<fAkx 1&(V M6-&R=78K 会计项目title of account
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7 会计薄||帐薄account-book
/mu*-,aeX P0PWJ^+,+ W$2C47i 6,9>g0y'NG 营业报告书||损益计算表account of budiness||business report
"?I y (*^ g5QZ0Qkj } c}_<#I LRG6:& 借贷细帐||交验帐account rendered
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Ov K$_0`>[ zXxT%ZcCj 明细帐account stated
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c Nf"r4%M<6 ?+a,m# Yx Um-[~- 与…银行开立一户头to open an account with
^ tg<K Ab"@714@ M|`U"vO Q &K 与…银行建立交易to keep account with
C"T;Qp~B vv+z'(l 6U,O*WJ%e > eIP.,9 继续记帐to keep account
%pd ,%pg u=7J/!H7^ #"\gLr_:m Uu(SR/R} 与…有交易to have an account with
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ssxzC4m CZI6 6pDy <drODjB 作成会计帐||有往来帐项to make out an account with
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iiW p!mX 清算||清理债务to make up an account
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HA+q 清洁帐目||与…停止交易to close ones account with
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)PuFuf(wz kep/+J-u r^paD2&} 结帐to close an account
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v`zJb00DT >kp?vK;'B ;he"ph=> 清理未付款to ask an account||to demand an account
QpA/SmJ Slher0.Y % <*g!y ` $#S&QHyEe 结清差额to balance the account with
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g@jRs oxkoA FrYqaP 清算to settle an account||to liquidate an account||to square an account
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Zo ^_u kLzP9 2fR02={- ,\ k(x>oy 审查帐目||监查帐目to audit an account
5^lxj~ F )V6Hl@v ;1.,Sn+zO fM63+9I)\ 检查帐目to examine an account
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;Nk ()+<)hg}2 ,Pjew% X+S9{X#Cm 转入A的帐户to charge the amount to As account
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DNQu_E 0#&5.Gr) K4;'/cS 以计帐方式付款to pay on account
s4SG[w!d PuT@}tw ]<pjXVRt" b6F4>@gjg 代理某人||为某人on ones account||on account of one
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$!(pF 为自己计算||独立帐目on ones own account
J}+6UlD tj4VWJK JSW}*HR (?{MEwHG 由某人收益并负风险on ones account and risk||for ones account and risk
^Z#W_R\l ); dT_ %S nd\ hn=[1<#^( 由某人负担for ones account||for account of one
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Jzs Q .0rh y2 按某人指示||列入某人帐户by order and for account of one
q+]h=:5=I #K Xa&C 8C~]yd kO{s^_qR^c 列入5月份帐目for May account
@reeO= Dzs[GAQ] rT5Ycm@ R Yl> 编入某中帐项下to pass to the account of||to place to the account of
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1 GBFtr )>-ibf`#? 寄出清算书to send in an account||to send in render an account
4NG?_D5& Ii_ojQP-z #x3ujJ '-b*EZU8t 支票薄cheque book
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pm9 C[Dav&=^F 支票陈票人cheque drawer
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{0p= e `,ds~ p4i]7o@ ?0oUS+lU 持票人cheque holder
<_Q:'cx' A\#P*+k 0 hk;7:G ]Ww?QhJ 不记名支票cheque to bearer||bearer cheque
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NFB 记名支票||认人支票cheque to order
JEgx@};O |{ PI102 9n5<]Q( ' dx1x6 到期支票antedated cheque
m[@Vf9 6]pX>Xho 1=a>f"cyf FH%GIi 未到期支票postdated cheque
\$OF1i@ NDAw{[.% {TRsd *"r~-&IL 保付支票certified cheque
,qrQ"r9 P#/HTu5q7 -yg?V2 j>/ ,$H 未获兑现支票,退票returned cheque
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&4Z*?S fb:j%1WF 横线支票crossed cheque
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\F ~/ilx#d 普通横线general crossing
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I 特别横线special crossing
:4T("a5aM LW:LFzp TSsKfexQ NAzX". g 空白支票blank cheque
Z0>DNmH* 4~OQhiJ FsGlJ yj(vkifEB 失效支票,过期支票stale cheque
b4""|P?L .+([ 3o|I[!2. o!r8{L 普通支票open cheque
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? 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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u>H gxGrspqg 6k/U3&R 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
*I?Eb-!t ow' lRHZ @v*/R%rv t KYxBVgJ 支票换现金||兑现to cash a cheque
>u(>aV|A 9cv]y# M#@aB"@J> .\qj;20W 清理票款to clear a cheque
lRP1&FH0 ?n\*,{9 ,[nm_^R*\ *X38{rj 保证兑现to certify a cheque
{+g[l5CR[ CC3v%^81l^ )P>u9=?,=E ;*[9Q'lI* 填写支票数额to fill up a cheque
p=QYc)3F Ih[+K#t+E ?QDWuPhN U^Tp6vN d 支票上划线to cross a cheque
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CRgzC 开发支票to make out a cheque
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r ehAu^^Q> qUF1XJZ}z 0%;146.p 签发支票,开立支票to draw a cheque||to issue a cheque
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F1c3'H 8 )\M:s~7& `4CWE_k 透支支票to overdraw a cheque
gK3Mms]}m "MiD8wX- :<~7y.*O{ R& =f:sEi 背书支票to endorse a cheque
[[)_BmS5r uC]Z8&+obb g9my=gY |@o6NZ<9N 请付票款||清付票款to pay a cheque||to honour a cheque
;S/7 h6 I2HT2c$ \`xkp[C }o9Aa0$*$ 支票退票to dishonour a cheque
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*$1i xnq><4 拒付支票to refuse a cheque
g3?U#7i oaDsk<(j;R u=qPzmywt {sC=J hs- 拒付支票to stop payment of a cheque
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$Wu <5Mrp"C[i -0,4egj3 提示要求付款to present for payment
xT F=Y_ Y&'8VdW o+g4p:Mf -'C!"\% 见票即付持票人payable to bearer
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!45Z @5}gsC ?(im+2 iG[?
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T 0 FZ7 Ud3""C5B )XVh&'(r ZxS&4>. 已过期||无效out of date||stale
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$+:(f{Va* 请给出票人R/D||refer to drawer
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U >x'bZ]gm 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Y5jYmP< .u< U:* }h~'AM 3B,QJ& 文字与数字不一致words and figures differ
&jJckT : z~!p~ u3wL<$2[8 ]A!.9Ko}u 支票
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YIDg'a+z 时间已过account closed
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!s-/0ugZ 更改处应加盖印章alterations require initials
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