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。
RtIc:ym 会计报表statement of account
.s!:p pwl &a|oJ'clz VtKN{sSnu 0)P18n"$ 往来帐目account current
:EO}uP2 c^bA]l^a NNfCJ| v4v+;[a% 现在往来帐||存款额current accout
S 5d{dTPq )T4L^^` #E ~FF@a t]` 2f3UO 销货帐account sales
fg1y@Dj/& )R|7> 97 fC-^[Af) S:}s |![p 共同计算帐项joint account
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G&v 未决帐项outstanding account
7'8O*EoB' ~FsUK;? 3Yf$WE8#l $YC~02{ 贷方帐项credit account||creditor account
[a`i{(! J~}UG]j n =aekY;/ #<~f~{x 借方帐项debit account||debtor account
XMdc n, |u+&xX7 yjr@v!o 3K
{8sFDO 应付帐||应付未付帐account payable
&Ch)SD <- ?B# 7^iAc6QSy3 l<HRD 应收帐||应收未收帐account receivable
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V; 新交易||新帐new account
S?{5DxilO saT9%?4- wY95|QS S3_4i;K\ 未决帐||老帐old account
&8pXkD#A _R<HC 42u\Y_^ID IBqY$K+l 现金帐cash account
z(WpOD wgyO% bxN;"{>Xz c|R/,
/ 流水帐running account
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!f| AAW7@\q. m@@QT< d.AjH9 jg 暂记帐||未定帐suspense account
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SoX V 过期帐||延滞帐overdue account||pastdue account
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Cp3J kut|A TJpv"V 杂项帐户sundry account
u\xm8}A (Pd>*G\ S:YL<_oI| q?L(V+X 详细帐单||明细表detail account
?~.&Y fYy.>m+P1 yxN!*~BvL JNaW>X$K 呆帐bad account
2[po~}2-0 2-0cB$W+ zfb _ ) k_>{"Rc 会计项目title of account
r6JkoPMh )F9r?5}v4x # &83;uys od1omYsR 会计薄||帐薄account-book
h&bV!M /zf>>O` h)8+4?-4I q-%KfZ@(| 营业报告书||损益计算表account of budiness||business report
)V3(nZY ^~qs-.? WN+Jf I&8SP$S>J 借贷细帐||交验帐account rendered
*\KvcRMGUa %:KV2GP rs Uw(K^ &hN&nH"PC 明细帐account stated
;-pvc<_c< PbUcbb17 ,'CWt]OS' 3D{4vMmX 与…银行开立一户头to open an account with
6bKO;^0 Hu8atlpo d[e:}1 noNF;zT 与…银行建立交易to keep account with
jne9=Als5 ]H#Rm#q C2rj ]t KM}4^Qc 继续记帐to keep account
WG/J4H`Od |sqo+E lzs(i2pA #r.` V!= 与…有交易to have an account with
_$\5ZVe 8V|jL?a~ _:X|R#d 8o7]XZE=) 作成会计帐||有往来帐项to make out an account with
e=o{Zo?H= >'-w%H/ >Ug?O~- xSDE6] 清算||清理债务to make up an account
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[_ gSr}p$N E`uaE=Mdq ]Uu(OI<) 清洁帐目||与…停止交易to close ones account with
n22hVw B_"OA3d_ 4nII/cPG R^yZG{?t 结帐to close an account
y|;8 :b32 ~"q,<t vN,}aV2nq oIvnF:c 清理未付款to ask an account||to demand an account
cxD}t'T p~q_0Pg% AO}i@YJth J`+`Kq1T 结清差额to balance the account with
9VUm=Z#` L_U3*#Zdz7 X4} `> g/l0}% 清算to settle an account||to liquidate an account||to square an account
O~#uQm *]m kyAhi 3j+=3n, p&OJa$N$[ 审查帐目||监查帐目to audit an account
(I7&8$Zl UN *dU y'_V/w s Q.9Ph
~ 检查帐目to examine an account
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7eXX u+z .J4w 转入A的帐户to charge the amount to As account
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/\bE 以计帐方式付款to pay on account
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!Lw B:3+',i1 ^A *]&%(h 代理某人||为某人on ones account||on account of one
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Jt-XmGULB 为自己计算||独立帐目on ones own account
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>*;} r^w\9a_ $[M}K 由某人收益并负风险on ones account and risk||for ones account and risk
(30<oE{ sR"zRn fa!3/X+ #*yM2H"7,; 由某人负担for ones account||for account of one
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3_L e9~cBG| 按某人指示||列入某人帐户by order and for account of one
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}<*~w; 列入5月份帐目for May account
!X5o7b ) :DZLjC oupJJDpP Z:#.;wA 编入某中帐项下to pass to the account of||to place to the account of
tA`mD >[ 94T}iY. to99_2 E$]a?uA: 寄出清算书to send in an account||to send in render an account
Sk8%(JD7 \We"?1^ gB(9vhj$ &mh Ln4^ 支票薄cheque book
0zeUP{MQ p>k]C:h KqN!?anPr r_4TtP&UW 支票陈票人cheque drawer
i Td-n9 #V<`U:. /a@ k S CnabD{uTf 持票人cheque holder
y._'K+nl Z:I*y7V- ^F>4~68d f"Ost;7zg 不记名支票cheque to bearer||bearer cheque
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k!K@ ?V#Gx>\ i4 hJE /wr6\53J 记名支票||认人支票cheque to order
M[A-1]' |}Q( F+cL :FnOS<_B D^|jZOJ 到期支票antedated cheque
SEYG y+#K +Qt[1Xq a lrt*V|= #-,g&)`] 未到期支票postdated cheque
!]yQ1@)*' DYX-5~;! YZ0en1ly i#k-)N _$ 保付支票certified cheque
]x2Jpk99a 7krh4 HCJ;&C73& }xqXd%uz 未获兑现支票,退票returned cheque
m)r]F#@/ o"RJ.w:dn 9J?W '8s5 26M~<Ic 横线支票crossed cheque
"r@G@pe H-185]7 /M:H9Z8! w}d}hI 普通横线general crossing
Y:wF5pp; f7Zf}1| &RWM<6JP e|VJ9|;3 特别横线special crossing
Ee8-- QskUdzQ= |ixGY^3; 9<v}LeX 空白支票blank cheque
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1(C ^1.7Juvb va^0JfQ x:qr \Rz 失效支票,过期支票stale cheque
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C_|gd 普通支票open cheque
QhCY}Q?X v{.\iIg N o_O+u%y @HvScg*Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
{|XQO'Wg Q3,=~}ZNK \dTQQ %@P`` 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Jh?z=JY R4SxFp Z:|9N/>T o!utZmk$ 支票换现金||兑现to cash a cheque
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7b46t2W< 清理票款to clear a cheque
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/b xg} ug[ Px#$uU 保证兑现to certify a cheque
|!Fk2Je, TP{Gt.e s^cc@C FCiq?@ 填写支票数额to fill up a cheque
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;yc#=2 [O_^MA,z V&[eSVY? 支票上划线to cross a cheque
-\Z `z}D W' ep6O ?'wsIH]m ik5|,#}m& 开发支票to make out a cheque
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:^'x*} ?/'}JS(Sm VFSz-<L 签发支票,开立支票to draw a cheque||to issue a cheque
e\9g->DUs Us-A+)r*! *b"CPg/\ XsUUJuCG 透支支票to overdraw a cheque
],[)uTZc 9P.(^SD][z J>%t<xYf4 LeHiT>aX! 背书支票to endorse a cheque
M3(k'q7&: 6Y7H|>g) C),7- ? M4?8x
uC 请付票款||清付票款to pay a cheque||to honour a cheque
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n 支票退票to dishonour a cheque
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f2 \A<v=VM| -eml XlkGjjW#/J 拒付支票to refuse a cheque
ooE{V*Ie 3taa^e. ]1sNmi$T [se^.[0, 拒付支票to stop payment of a cheque
Oq+E6"<y;? %{C)1*M7 t3b@P4c\ `FJ|W6% 提示要求付款to present for payment
l>&sIX VT=K"`EpQ [w+Q^\%bN -(IC~ 见票即付持票人payable to bearer
=g~j=v,e ~R.dPUr J`oTes, %0XvJF)s 支付指定人payable to order
B:9.e?t {QQl$ys/ 6GINmkA 6>DLp}d 已过期||无效out of date||stale
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r7] # {/}^D- r{[OJc! oT&m4I 请给出票人R/D||refer to drawer
\%5MAQS sLns3&n2 2P9J'
L #w>~u2W 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
)q3"t2- 3z[$4L'. :a3xvN-l $}tjS3klr 文字与数字不一致words and figures differ
@-"R$HOT usOx=^?= >ttuum12w yn~P{}68 支票
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vV^dm)? 时间已过account closed
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:W9}, ZK!A#Jm{ Ty+I8e]{ &88oB6$D^q 更改处应加盖印章alterations require initials
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