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。
m
xmj 会计报表statement of account
0;2ApYks P/T`q:<H ETrL3W< rz.`$ 往来帐目account current
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y:,m(P F 8 gw3 jDCf]NvOPM 现在往来帐||存款额current accout
N.q0D5 : `f\+aD'u O*m9qF< ;BW9SqlN 销货帐account sales
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(UOd7} PQ(/1v 共同计算帐项joint account
)*Rr5l /l $(&+NJ$U$ Ed>n/)Sm 30Udba+{]p 未决帐项outstanding account
|!*abc\`(` +p0Y*. M`QK{$1p %Hy. 贷方帐项credit account||creditor account
EL;OYW( j:xm>X' xH{V.n&v {/K!cPp9 借方帐项debit account||debtor account
]`TX%Qni V5S6?V\ *DPKV$ ?/^{sW'
| 应付帐||应付未付帐account payable
)KcY<K \bv JZ_ C &&33L aIklAj)= 应收帐||应收未收帐account receivable
?<D1]Xv 0<42\ya !&5B&w{u~! Ct386j>< 新交易||新帐new account
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6h 未决帐||老帐old account
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}myD 89a`WV@} l8RKwECdPn 现金帐cash account
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Z|U 流水帐running account
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m| ki9vJ< !E9A=u{ 暂记帐||未定帐suspense account
'T*h0xX A:,R.P>`C 77~l~EX onF?;>[ 过期帐||延滞帐overdue account||pastdue account
y\}<N6 #5mnSky+s BnIZ+fg= uG7ll5Yy 杂项帐户sundry account
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@- <R8!fc{` l&6+ykQ sr`)l& t? 详细帐单||明细表detail account
uU#e54^ 07A2@dx eLyaTOZadu 6cbIs_g 呆帐bad account
ej{7)# ~:):.5o r+;AE N48 99&PY[f:{ 会计项目title of account
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A 'tun;Y 会计薄||帐薄account-book
H"%SzU }ygxmb^@Z mKhlYVn i T&Y9 营业报告书||损益计算表account of budiness||business report
b'TkYa^ ,)P6fa/ YOY{f:ew >d#Ks0\& 借贷细帐||交验帐account rendered
hPgDK.R' AX2On}&bf R9O[`~
BA2 S9@)4|3C|p 明细帐account stated
s14; \ _33YgO A_<1}8{L bB"q0{9G- 与…银行开立一户头to open an account with
r[y3@SE5 DF~{i{ yB,{:kq7D iXFN|ml 与…银行建立交易to keep account with
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`Rz 继续记帐to keep account
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gf 与…有交易to have an account with
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5-> XoqmT/P 作成会计帐||有往来帐项to make out an account with
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@*I: aO>Nev !ie'}|c a gM I$ 清算||清理债务to make up an account
29GcNiE`T @$%[D`Wa< kmfxk/F} u[2B0a 清洁帐目||与…停止交易to close ones account with
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{ )A H)*Mg @I,:(<6 结帐to close an account
lVc':,z T|FF&|Pk :OvTZ ?\ v^QUYsar 清理未付款to ask an account||to demand an account
Zfub+A sQ8_j NY!"?Zko WjsE#9D!of 结清差额to balance the account with
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j S6pvbaMZ 清算to settle an account||to liquidate an account||to square an account
h|S6LgB tyyfMA?'L; xh raf1v3\ S((\KL, 审查帐目||监查帐目to audit an account
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q! KOM]7%ys1H 检查帐目to examine an account
]v{TSP^/ m? #J`?E C=|X]"*:u0 YoEL|r| 转入A的帐户to charge the amount to As account
=ijVT_|u0 ??tNMr5{[ :k*3?*'K w~I;4p~(N 以计帐方式付款to pay on account
z3X:.% FY6!)/P0I7 mfpL?N o$FYCz n 代理某人||为某人on ones account||on account of one
!-gjA@Pk 6V@?/B ]&l%L4Z @+`">a8}, 为自己计算||独立帐目on ones own account
5? rR'0 $IU|zda8 iAAlld1 ehCZhi~ 由某人收益并负风险on ones account and risk||for ones account and risk
|?KdQeL 1FQ_`wF4 $NG|z
0 5o dtYI%L 由某人负担for ones account||for account of one
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V\(p6:1(6K f<T"# G$5 按某人指示||列入某人帐户by order and for account of one
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{;e OG&X7>'3I{ 4M4oI . |f.R]+cH 列入5月份帐目for May account
HECZZnM oA1d8*i^E 9/nS?>11 \X?GzQkr 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
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j( s 支票薄cheque book
|GQFNrNx iKu~o.yy (.DX</f/4 `?PpzDV7Y 支票陈票人cheque drawer
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JZS#Q\JN 持票人cheque holder
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WtTC &74*CO9B9 c!{]Z_d\ u0vq`5L 不记名支票cheque to bearer||bearer cheque
%O< qw XZk?aik}` Lb>UraUvL cG`R\$ 记名支票||认人支票cheque to order
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/@ _qk FLI0C !AGjiP$ 到期支票antedated cheque
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未到期支票postdated cheque
6tBh`nYB= NzP5s&,C69 nDhD"rc C6 XZZ 保付支票certified cheque
ua^gG3n0 $ 4&
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G]kv3F: *{y/ wgX 未获兑现支票,退票returned cheque
abVz/R/o ^nS'3g^" O'G, MMI7FlfY 横线支票crossed cheque
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, KH<f=?b j;|rI`67~ j0LA 普通横线general crossing
2JV,AZf ^@&RJa-kb l9%oKJ; k3/V$*i,1b 特别横线special crossing
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`qjiC>9 空白支票blank cheque
nEZoF j^g^=uau zdwr5k } h.]sF 失效支票,过期支票stale cheque
Qo!/n`19 f/r@9\x \>@'wl ~vVsxC$. 普通支票open cheque
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{ws:g![ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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rJ<&1O Z.Sq5\d ?E@9Nvr j&G*$/lTO6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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N 支票换现金||兑现to cash a cheque
S}=euY'i JVzU'd;1! {jOCz1J _VeZlk7k 清理票款to clear a cheque
FQbF)K~e O6LuFT. )$* T>.JA .,C8ASfh 保证兑现to certify a cheque
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@O3 BwN65_5p }*2q7K2bj 填写支票数额to fill up a cheque
6wzTX8 +%$'(ts ?#8s=t yW&|ZJF? 支票上划线to cross a cheque
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`>v ?mK`Wleh? S$!)Uc\)A 开发支票to make out a cheque
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,FvBZ.4c3= YQzs0t , Y7{9C*> 签发支票,开立支票to draw a cheque||to issue a cheque
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xhS*"Ph 透支支票to overdraw a cheque
SArSi6vF `TM[7' N7=L^] E6iUa' 背书支票to endorse a cheque
\0'7p-T6 @$R[Js%MuO :%M[|Fj ;%r#pv~ 请付票款||清付票款to pay a cheque||to honour a cheque
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K\*m a'f0Wv0%" 支票退票to dishonour a cheque
Hq.ys> _ %&L]k>n^ ^^[MDjNy@ TI{W(2O * 拒付支票to refuse a cheque
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acT E>j*m}b 6e1/h@p\7 c;w%R8z 拒付支票to stop payment of a cheque
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! 2QUZAV\ Y 提示要求付款to present for payment
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fLi V j\1HQ 见票即付持票人payable to bearer
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dFTKOq 支付指定人payable to order
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(kN0HD qGtXReK 已过期||无效out of date||stale
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Y a9=,P U[\aj;g) {K-]nh/ 请给出票人R/D||refer to drawer
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&P>wIbE 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
A~ugx~S0 jq{rNxdGx Fx']kn9 B mq7w,L. 文字与数字不一致words and figures differ
L^: +8g Ic4>kKh yZ t}Jnv 0 r=:l/Pz 支票
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OHeVm-VC 时间已过account closed
>&h#t7< MF/359r)Et ,?;q$Xoi noiUi>G;: 更改处应加盖印章alterations require initials
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7MreBs(M 时间已过effects not cleared
iivuH2/~?[ :UmY|=v?t :&Xy#.un +D|y))fE 停止付款payment stopped
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F 支票毁损cheque mutilated
k WYjqv %RgCU$s[> g:MpN^l #"%=7( 汇款||寄钱to remit||to send money
\k;)m-0bj{ T!eb=oy j;eR9jI$T <\c5 寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
TfK$tTkM X"<t3l(+ @~Z:
W<X eS9/-Y 收款人a remittee
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