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。
d@$]/=% 会计报表statement of account
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]*#WU '7oWN,- 6T?$m7c CFLWo1 往来帐目account current
XF6ed ;?{N=x8 oMb&a0-7u c'wxCqnE
现在往来帐||存款额current accout
T J!d7 lU`} E*sQ|" g '%W`:K' 销货帐account sales
bAUruTn c %jW' \CY_nn|&g U_&v|2o#3 共同计算帐项joint account
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]^wB w1Xe9'$Qb [P3].#"]M= 未决帐项outstanding account
%KkMWl&: 5DI&pR1eZ _^k9!Vjo `|rr<Tsy\ 贷方帐项credit account||creditor account
;8~tt I *_ U=KpZF pX/42W fz[-pJ5[ 借方帐项debit account||debtor account
f\|R<3 L ru#CywK{{; X!AD]sK vNA~EV02 应付帐||应付未付帐account payable
>jBa -~|E(ys <hv {,1p-r k-;A9!^h 应收帐||应收未收帐account receivable
< %t$0' YQ`m;< |4_[wX
r x\R%hGt 新交易||新帐new account
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w 79bt%P p%]ZG, 未决帐||老帐old account
Rnd.<jz+Y UWPzRk#s" &x#3N=c# +vSp+X1E 现金帐cash account
hgmo b"o 7_^JgA|Kk7 YM`I&!n KB\A<(o, 流水帐running account
-Z<V?SFOK AB0>|. V-N`R-FSr VmbfwHRWb 暂记帐||未定帐suspense account
q(nPI iuGly~ lI&5.,2MP tm#[. 过期帐||延滞帐overdue account||pastdue account
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U 8s* 杂项帐户sundry account
9u^ yEqG` [Q:C\f] S4!}7NOh }[O/u <Z 详细帐单||明细表detail account
_]"uq/UWp j}F;Bfq! Ce.*yO<- 4^uwZ: 呆帐bad account
Ae3=o8p Y2&hf6BE v9K=\ j /@xL { 会计项目title of account
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WvNx 9_&N0>OF J!"#N }[ 会计薄||帐薄account-book
9'I$8Su <)4>"SN&^ K[s!3.u hI}rW^o^ 营业报告书||损益计算表account of budiness||business report
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hZ$ 借贷细帐||交验帐account rendered
0J5IO|1M u7G9 eN O@7={)6qc c[zaYcbl 明细帐account stated
f`Wces=5 me`|i- K!A;C#b! &C&?kS( 与…银行开立一户头to open an account with
3Jj 3!aDB ki<4G 9{Xh wi)z a&)4Dv0 与…银行建立交易to keep account with
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y cjyb:gAO biy[h3b 继续记帐to keep account
D FN ^ygh[.e, gVU&Yl~/^ NWt5)xl 与…有交易to have an account with
snti*e4"V :j[a X7Sq2 }$D{YHF C#@>osC 作成会计帐||有往来帐项to make out an account with
l~j{i/> ;{S7bH'6m q%\rj?U_ j`LvS 清算||清理债务to make up an account
}v$T1Cw \L4+Dv<z >#8J@=iuqv r>.^4Z@ 清洁帐目||与…停止交易to close ones account with
YdiXj |k+ UukHz}(E }\wTV*n`X e,rCutA) 结帐to close an account
[(eO_I5ep O}cg1Q8p zbyJ5~ w/Ej>OS 清理未付款to ask an account||to demand an account
81&5g' &XH{,fv$ (14J~MDB eHQ3K#M# 结清差额to balance the account with
u[yUUYe lL]8~3b oMer+=vH (25v7Y] 清算to settle an account||to liquidate an account||to square an account
\[F4ooe 2}HS`) / DX)T}V&mP WTZr{)e 审查帐目||监查帐目to audit an account
Q?"-[6[v 5p5S_%R$e + jIE,N RBM(>lU: 检查帐目to examine an account
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5 $a hp6%zUR 转入A的帐户to charge the amount to As account
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V|E 以计帐方式付款to pay on account
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- 代理某人||为某人on ones account||on account of one
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4;=} |Lz:i+; 为自己计算||独立帐目on ones own account
_8G I];Hx'/<~ !`-/E']/ ?[K\X 由某人收益并负风险on ones account and risk||for ones account and risk
sG~5O\,E ]\Tcy [5 1]lm0bfs Q<F-l.q 由某人负担for ones account||for account of one
&v#* DMY?'Nts! u4kg#+H WV'FW)% 按某人指示||列入某人帐户by order and for account of one
ou[_ y ]c \gUU 8>sToNRNe k!lz_Y 列入5月份帐目for May account
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;I k^IC"pUc 6k=ink-/ 编入某中帐项下to pass to the account of||to place to the account of
j+c<0,Kj >/DyR+?>4 -$]Tn#`Fb e Ert_@} 寄出清算书to send in an account||to send in render an account
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^kUN_ b]NSCu*)s 支票薄cheque book
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:(|;J<R%_ 支票陈票人cheque drawer
]tVU$9D ~8-Z=- }lk_Oe1 tfr*/+F 持票人cheque holder
}D7q)_g= wv2 XZv(B^ GB(o)I#h 不记名支票cheque to bearer||bearer cheque
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R18jju>Zr :/BU-SFK^ *:q3<\y{ 记名支票||认人支票cheque to order
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'sZTM& @}K'Ic A3p@hQl 6BihZ|H04 到期支票antedated cheque
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'_ Wb] ha1$ 未到期支票postdated cheque
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%mL< gsn3]^X 9=j"kXFf S=>54!{`x 保付支票certified cheque
?q(7avS9 ?v>!wuiP /#z5bo 1Z?en 未获兑现支票,退票returned cheque
z O -v4kW0G a a=GW% O!}TZfC 横线支票crossed cheque
Fg)Iw<7_2 |hjm^{!TpW C:/O]slH 7u!i)<pn 普通横线general crossing
8F(lW)A n ~a:0Q{>a ')w:`8Tl _uuxTNN0x* 特别横线special crossing
ugEh}3 $9DV} ZR<T\w 2r2qZ#I} 空白支票blank cheque
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DM 失效支票,过期支票stale cheque
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"d60IM#N? 普通支票open cheque
Y<0;;tVf4U *Ppb; /s"mqBXCG ]a)o@FI 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
=T'N6x5@ >NWrT^rk =*7K_M& !%{/eQFT4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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h? ;uj&j1 f 4CS 支票换现金||兑现to cash a cheque
W 86`R G.Z:00x pj:s+7"t \ s^a4l2 清理票款to clear a cheque
'thWo wE N t]YhO r>4HF"Nm YqhZndktX 保证兑现to certify a cheque
dWbSrl h.PVR Awk D#}t)$" qPeaSv]W 填写支票数额to fill up a cheque
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o npC:SrI% 支票上划线to cross a cheque
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@]gW XpWcf ([ 开发支票to make out a cheque
{j$ :9 H [B<htD& KE>|,Ur xQLVFgd 签发支票,开立支票to draw a cheque||to issue a cheque
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T<:mG%Is *AK{GfP_ 透支支票to overdraw a cheque
^n Gj 7b n~ w.\939@ |^l17veA@ HRQ3v`P. 背书支票to endorse a cheque
@">^2 ViZ Tl~ -rg >y!L Qy0Zj$,Z 请付票款||清付票款to pay a cheque||to honour a cheque
#aHPB# :g&9v_}&K{ >\f'Q Q v_U+wga 支票退票to dishonour a cheque
{`RCh]W 3|++2Z{}, 8v{0=9,Z i|N%dl+T= 拒付支票to refuse a cheque
}EJAC*W, ENoGV;WG c+dmA(JC -hy`Np 拒付支票to stop payment of a cheque
"XKcbdr8- 2TQyQ% O+f'Ql V
LXU 提示要求付款to present for payment
q>X30g W20qn>{z O@9<7@h+Nl oGIh:n7 q+ 见票即付持票人payable to bearer
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B}?$kp ~)fd+~4L d ,"L8 支付指定人payable to order
PiL[&_8g VbU*&{j 2)-V\:;js !tuN_ 已过期||无效out of date||stale
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>x 请给出票人R/D||refer to drawer
Q[6<Y,}(pd (Zi,~Wqm$ "|,;~k1 [}*xxy 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.\rJ|HpZ1J K?J?]VCw ABG>W>H-S sjW;Nsp 文字与数字不一致words and figures differ
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gd>* qA;!Pql` zZE@:P&lf wJ>.I<F6B 支票
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^`*p;&(K\^ 时间已过account closed
)O:T\{7+ h0c&}kM e$Npo<u o0&pSCK 更改处应加盖印章alterations require initials
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