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。
<T+)~&g$ 会计报表statement of account
h
W6og)x [nB[]j<R* +6-c<m| i<l_z& 往来帐目account current
B>WAlmPA ;"$Wfy W~z
2Q
so qI"Xh"
c? 现在往来帐||存款额current accout
Q\z6/1:9Z YD_hg#=n 3,=97Si= -/Pg[Lx7Pb 销货帐account sales
_SC{nZ[ :a
@_GIC z'Atw"kA U}<5%"!; 共同计算帐项joint account
_o/LFLq (pN:ET B (`\ DDJ[ ]1hW/! 未决帐项outstanding account
mD<- <]SYp vg[A/$gLM @k['c
GX?R# cf 贷方帐项credit account||creditor account
Ybo:2e 7yM=$"'d oJb${k<3 r#r L~Rsd} 借方帐项debit account||debtor account
^)oBa=jL4 'c7C*6;a =jXBF. 4zyN>f| 应付帐||应付未付帐account payable
vqO d`_) [qbZp1s|( @yp#k> #t
N9#w[K{ 应收帐||应收未收帐account receivable
dt&m YSZ} 5My4a9 E><$sN6 q@k/"ee*? 新交易||新帐new account
}huj%Pnk) \PReQ|[ah uH*moVw@5 \#Md3!MG 未决帐||老帐old account
m31l[e QS7<7+ FM$$0}X ?='2@@8; 现金帐cash account
Zp8\n: b
y07l5 #gW"k;7P eXKp um~ 流水帐running account
c8z6-6`i0 WH|TdU$V jW]Q- tofX.oi+C$ 暂记帐||未定帐suspense account
XZ%3PMq |5il5UP /bdL.Y# V U]/iPG&_ 过期帐||延滞帐overdue account||pastdue account
m\zCHX#n D6+^Qmu"p 3CL1Z\8To DVJuX~'|! 杂项帐户sundry account
g[G+s4Nv df\ ^uyD; W%ml/ 4 R+sv? 4k
详细帐单||明细表detail account
qa-%j + 1S[4@rZ ,GeW_!Q[ <JUumrEo 呆帐bad account
/(oxK>*F 9'5< b q@i>)nC R )FQxVT,. 会计项目title of account
{Jbouj?V! n4XEyCrD B:)PUBb SfSWjq 会计薄||帐薄account-book
W3+;1S$k d+qeZGg^A 8|
JPQDS7 f;D(X/"f] 营业报告书||损益计算表account of budiness||business report
KWS\ iu !LR9}Xon h 8<s(WR J,G/L!Bp 借贷细帐||交验帐account rendered
hKVb#|$ jXPf}{^ D`'h8:\ nt:ZO,C:R 明细帐account stated
\B4f5L8k r\A|fiL n +v(t h3e
%(a 与…银行开立一户头to open an account with
/'4]"%i%3 GvzaLEo ~%eZQgqA* ~@#s<a,%; 与…银行建立交易to keep account with
t/lQSUip XqLR2d lLur.f &( ZEs c 继续记帐to keep account
#.<Dq8u 7aS%;EU :FUxe kz }0[<xo>K 与…有交易to have an account with
vs^)= /&Hl62Ak XL/V>`E@ v}5||s!= 作成会计帐||有往来帐项to make out an account with
6&"*{E 1@t8i?:h %H[~V
f?d Z*R~dHr 清算||清理债务to make up an account
!a4`SjOgu .unlr_eA +TW,!.NBG mGpBj9jr1 清洁帐目||与…停止交易to close ones account with
zh{I;~syh _'|C-j`u$ >Qqxn*O 6<%b}q9Mo 结帐to close an account
DaBy<pGb? Sc ijf 9 Sim$:5P _1jbNQa 清理未付款to ask an account||to demand an account
&lo<sbd. _VB;fH$ (&=3Y8 F0wW3+G 结清差额to balance the account with
: sG/ vjVa),2 6>3zD)tG .N
J Ne 清算to settle an account||to liquidate an account||to square an account
|.
b&\
cj4o[l ^jXKM!}-E 9e7):ZupO 审查帐目||监查帐目to audit an account
ewdcAF5 6FX]b4 og1Cj{0 -UWyBM3c@ 检查帐目to examine an account
g W?Hd/ e< G[!m &k`/jl;u hXD`OlX 转入A的帐户to charge the amount to As account
,g 1~4,hqQ /eBcPu"[Vb ;Za^).=
)afH: 以计帐方式付款to pay on account
/IG3>|R a# Uk:O! 1wE`kbC< 4^*Z[6nt| 代理某人||为某人on ones account||on account of one
3*F|`js" ('`mPD, 9%dO"t$-q bo??91B^7 为自己计算||独立帐目on ones own account
z<s~` S] 4RGWn ;xSlRTNT=6 _QtW)\)5\ 由某人收益并负风险on ones account and risk||for ones account and risk
PWV+M@ b%X<'8z9Z {M23a
_t\ A&d_!u> 由某人负担for ones account||for account of one
KhPDXY]! Qqd +=mgc }5d|y* BOl*. t 按某人指示||列入某人帐户by order and for account of one
AY]rQ:I ZC &~InN 9S?b &] ioslarw1J 列入5月份帐目for May account
?#:!!.I: h m( ;?gR ,AKZ aSeh?2n8 编入某中帐项下to pass to the account of||to place to the account of
?' $}k "9RW<+ 5(DnE?}vo ZO \bCrk 寄出清算书to send in an account||to send in render an account
3ZAzv en s="cg0PD G)=+Nt\* UFE~6"t( 支票薄cheque book
S3dcE"hg OQ<NB7'n0A %G jjl*`E fM<g++X 支票陈票人cheque drawer
,*wj~NE 1k)`C<l r+nhm"9
tTe:
Oq 持票人cheque holder
>;X^+JH!) Bs-MoT
! "'c
=(P K
st2.Yy 不记名支票cheque to bearer||bearer cheque
peU1
t:k? )<L?3Jjt5 s`L>mRw` -vS7 %Fbr 记名支票||认人支票cheque to order
'L6+B1Op =(,dI[v o&HFlDZ5jO <gSZ<T 到期支票antedated cheque
N4,!b_1 9riKSp:5 j,g.Eo H.TPKdVX 未到期支票postdated cheque
oSoU9_W 28o!>* "\kr;X' E2|c;{c 保付支票certified cheque
YwF\ _lG\_6oJ, nIqmora S]DYEL$ 未获兑现支票,退票returned cheque
_+nlm5 0Yc#f
D mr`EcO0 s KOy6v
横线支票crossed cheque
ZSW`/}Dp; yl~h
`b4 u}KEH@yv
&M+fb4:_ 普通横线general crossing
[3hOc/]s }MV=t7x9+ rKW kT" ,xIW
yI. 特别横线special crossing
ESv&x6H zI3Bb?4. TWJ%? /d 3+ r8yiY
空白支票blank cheque
<o\I C?A V s1Z$HS` l050n9#9p {AqPQeNgz 失效支票,过期支票stale cheque
fmq9u(!
R . xdSUe $v+t~b [?Q$b5j/M 普通支票open cheque
g"L$}#iTsl SiQszV.& [0mg\n? )k|_ CW~ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
8_F 5c@7 3.s.&^ y2,M9 ;-X5# 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
X
Sw0t8 -.X-02
5m&Zq_Qe "i ;c )ZP 支票换现金||兑现to cash a cheque
[Dq!t1 r.b!3CoQ 8z
h{?0 P>3
;M'KsO 清理票款to clear a cheque
/<$\)|r y
6nPs6kR O
o+pi$W \P|PAU@, 保证兑现to certify a cheque
&I$MV5)u 8%wu:;*]% |[}!E/7>b G>)
;8T%l 填写支票数额to fill up a cheque
kKqb: -r5JP[0kP Akbt%& 69$[yt>KYz 支票上划线to cross a cheque
G F-\WD d}t7bgk'j u
6(O; <,!e*V*U 开发支票to make out a cheque
2=PX1kI |8m;}&r$ (/r l\I &6`h%;a/& 签发支票,开立支票to draw a cheque||to issue a cheque
#r}O =izi 6RLYpQ$+ V94eUmx>?+ j:;[Y `2 透支支票to overdraw a cheque
BB694
|99/?T-QW _Fz]QxO Pn*+g!` 背书支票to endorse a cheque
eiV[y^? OJGEX}3' %9!,PeRe ,33[/j 请付票款||清付票款to pay a cheque||to honour a cheque
8AK=FX&@& ;ctJ9"_g tJ
NJS )oRF/Xx`g 支票退票to dishonour a cheque
<B?@,S> J7`f
ve oK5"RW 6{ql.2
Fa 拒付支票to refuse a cheque
+y$%S4>0tp +$-@8,F> =skw@
c^ /7
CF f&4 拒付支票to stop payment of a cheque
N<|_tC+ct <GbF4\ue Be=J*D!E=> #JFTD[1
提示要求付款to present for payment
9Q<8DMX^ Ca&5"aki *oC],4y~D arR9uxP 见票即付持票人payable to bearer
Vy:I[@6@+ '
DZYN {} &o$z[b *ydkx\pT 支付指定人payable to order
=z5'A|Wa=, Li jisE #E?T E yM*-em 已过期||无效out of date||stale
aL9yNj}2 N:j,9p0, B^;P:S<yG 5/vfmDt3'G 请给出票人R/D||refer to drawer
H]6i1j _.9):i2<SF ZPktZ A{[joo 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
bjQp6!TsZ uANG_sX^n pSjJ u D F3-<F_4.w 文字与数字不一致words and figures differ
0W92Z@_GY iYqZBLf{S yqaLqZ$ 7,MDFO{n 支票
77FI&*q
#Jm
Vq-) 时间已过account closed
_2eRH@T gx-ib/_f1 rd*`8B Z*+0gJ<Y 更改处应加盖印章alterations require initials
!Ez5@ `&\jOve WR&>AOWAD BGtr= &Hq y9K U&