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。
9+is?Pj 会计报表statement of account
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6z z$BnEd.y=: 3@cJ= 往来帐目account current
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uMtjc MMA@J 现在往来帐||存款额current accout
W$t}3Ru @aD~YtL"n hPeKQwzC0 w[A3;]la 销货帐account sales
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2 @`y?\fWh eRx[&-c ?n9$,-^v 共同计算帐项joint account
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[y$2 @xF8' [< 未决帐项outstanding account
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KY;p Ah>krE0t 贷方帐项credit account||creditor account
rDx],O _ o&F.mYnqX iBiA0 W zl#&Qm4Ot 借方帐项debit account||debtor account
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) 应付帐||应付未付帐account payable
c+)|o!d 0l1]QD+Gc5 '=b&)HbeK a=B0ytNm 应收帐||应收未收帐account receivable
qCkg\)Ks5I 4p.{G%h IK? $!jh t02"v4_i 新交易||新帐new account
E|4XQ|B@ K9M.+d4 Q|<?$.FN"8 ~\}EROb< 未决帐||老帐old account
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DPxu3,Y e(\S,@VN2 现金帐cash account
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;Z8M x-#9i 流水帐running account
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! Iy4MMU ~ kJpB t7M 暂记帐||未定帐suspense account
'C>S yU }qdJ8K ,$qs9b~ :*+BBC 过期帐||延滞帐overdue account||pastdue account
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lLk4a+ 杂项帐户sundry account
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AQ4U 6ch[B`[h, 详细帐单||明细表detail account
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idG N,,2VSUr 呆帐bad account
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& vm^# aoDB iC+H;s5< 会计项目title of account
5nq-b@?L f4I9H0d;! y"-{6{3 WA\f`SRF 会计薄||帐薄account-book
:{uUc SfFR ]b| @<E7Y qm5pEort 营业报告书||损益计算表account of budiness||business report
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dG$@ &LQab>{*K L5uI31 ;l?(VqX_E 借贷细帐||交验帐account rendered
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7 ~8Fs@ j5GZ;d? bd*(]S9d 明细帐account stated
[te7uZv- @}!$NI8 8HA=O?Cg B:.;:AEbT 与…银行开立一户头to open an account with
R_&z2I !I/kz }N@ ?R:Hj=. N|vJrye 与…银行建立交易to keep account with
G_mu7w Bcon4 P`"DepeD ]m>MB )9 继续记帐to keep account
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[ e'VXyf 与…有交易to have an account with
vJUB; hD M?u)H&kEl AR3=G>hO, L-$g& - 作成会计帐||有往来帐项to make out an account with
^D[;JV ksp':2d} -h`0v )^sfEYoA 清算||清理债务to make up an account
9Bw"VN]W @R{&>Q:. o]U== uu.Nq*3 清洁帐目||与…停止交易to close ones account with
0u\@-np N*>; ' So`"z[5 /WVMT]T6^, 结帐to close an account
1Tr=*b %f 'WCTjTob/ 3om-,gfZ jqedHnx 清理未付款to ask an account||to demand an account
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-',Y;0b% 结清差额to balance the account with
ApB0)N p<34}iZ 74#@F{ w Q pq0j^\ 清算to settle an account||to liquidate an account||to square an account
cgOoQP/# Q-5wI$= ERjf.7)d # 95/,k 审查帐目||监查帐目to audit an account
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b> yI<'J^1C[ 检查帐目to examine an account
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95U dM$S|,H ps{(UYM=b 转入A的帐户to charge the amount to As account
GkFNLM5' mgWtjV 8 *TkABUL o++Hdvai 以计帐方式付款to pay on account
}I]q$3. j;.&+. (k~c]N)v J:a^'' 代理某人||为某人on ones account||on account of one
H@:@zD!G[ /xzL!~g`6< |IvX7%*]~ </QSMs 为自己计算||独立帐目on ones own account
XEI]T~ l?;S>s*\? {PKER$C T5h[{J^ 由某人收益并负风险on ones account and risk||for ones account and risk
b+>godTi_ K0]Wb=v BJ5#!I%h ^8iy( 由某人负担for ones account||for account of one
MgekLP)& |Th{*IJ<, g2I @j3 W=*\4B] 按某人指示||列入某人帐户by order and for account of one
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3p71% =3'wHl 列入5月份帐目for May account
kAoai|m@R ~U|te _l b%BwGS(z ;g9+*$Gw 编入某中帐项下to pass to the account of||to place to the account of
'};Xb|msU 5eYCnc9 kL-+V)Kl fCKcv | 寄出清算书to send in an account||to send in render an account
>&R|t_ypw #?9oA4Q R~i<* }73H$ss: 支票薄cheque book
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Q`i;L}Y 支票陈票人cheque drawer
C9h8d j{vzCRa>8 xASjw? _ AFgx8 持票人cheque holder
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BC-'Ot *VH1(E`hl UX?_IgJh<" 不记名支票cheque to bearer||bearer cheque
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g. <ANKoPNie \rpu=*gt 记名支票||认人支票cheque to order
l$FHL2?Cp A1|:$tED+2 * .e^s3q$ 9u9#&xx 到期支票antedated cheque
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FUDMaI NYCkYI |y]#-T?)t 未到期支票postdated cheque
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=$! 保付支票certified cheque
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x{BXs2 未获兑现支票,退票returned cheque
P"- ,^?6 0q/g:"|j ?Z;knX\?J *P_TG"^{W 横线支票crossed cheque
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m%Fv 0n1y$*I4 特别横线special crossing
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i? bzZEwMc6 空白支票blank cheque
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Y 失效支票,过期支票stale cheque
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ZR WhvO-WF ^oA^z1>3 z7J#1q~:yY 普通支票open cheque
p#3P`I>ZrT {+Eq{8m` )u<sEF iA=9Lel 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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k[m$ _pW\F(+8 C#(4>' 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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(r% 3pm;?6i6 BjJ+~R 支票换现金||兑现to cash a cheque
ca-|G'q KbSIKj C7,Ol0`v l 4(-yWC$H 清理票款to clear a cheque
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S2#= ^cd+W? d&t|Y:,8 保证兑现to certify a cheque
zZseK /O+,vRw\A 2{g~6U. "w=.2A:q 填写支票数额to fill up a cheque
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>OmY @ScH"I];uA zR">'bM: 支票上划线to cross a cheque
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.G9 _=8x?fC:rl 开发支票to make out a cheque
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4Rp2 签发支票,开立支票to draw a cheque||to issue a cheque
Tw);`&Ulo 9psD"=/" QVm3(;&' j;)U5X 透支支票to overdraw a cheque
#:e52= ~~]L!P MW6d- *EvnN: 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
2D,9$ 0k_] [0w@0?[ 98x]x:mgI_ b<~\IPY 支票退票to dishonour a cheque
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iC eI/9uR% 拒付支票to refuse a cheque
:"#EQq]ct lrPiaSO`I V \,Z ( cF7I 拒付支票to stop payment of a cheque
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t 提示要求付款to present for payment
t-)C0< DP6 M4 a2 e-Q({ )4vZIU# 见票即付持票人payable to bearer
w(zlHj Ph'*s{ PF+v[h;, DDsU6RyN 支付指定人payable to order
<O>1Y09C/ |[7xTD mzLDZ#=b W9D]s~bO; 已过期||无效out of date||stale
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,=7Uh#7 请给出票人R/D||refer to drawer
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1/XpR 7aUk?Hf P,^`|\#7 &`[y] E' 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
i Tg?JoE2 EbZRU65J}O Dm?>U1{ po~V{>fUm 文字与数字不一致words and figures differ
i/N4uq}'A< _h",,"p#o @-|{qP=Dy {p&LwTnf 支票
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Bvj-LT=) 时间已过account closed
O:cta/M St}j^i !*_5 B' >bWx!M] 更改处应加盖印章alterations require initials
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u;rK.3o 时间已过effects not cleared
]y= ff6Q PYX]ld.E /*\pm!]._^ -h+=^, 停止付款payment stopped
WlVp|s{TYP H7bdL 8/ !4cO]wh5 *F|j%]k~ 支票毁损cheque mutilated
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