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。
LLU]KZhtY| 会计报表statement of account
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>Ik 往来帐目account current
0RGqpJxk $m[*)0/ VmP5`):?b U*cWNn:." 现在往来帐||存款额current accout
Ox^VU2K;&. n|Gw?@CU7 <qjolMO` miEf<<L#z 销货帐account sales
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)!d M2piJ'T4u ds:&{~7L<T l*]nvd_ 共同计算帐项joint account
G4{TJ,~ @jT=SFf t6! B o!sHK9hvJ) 未决帐项outstanding account
)Kg_E6 J 7]LMw7 6'\VPjt NUM+tg>KM 贷方帐项credit account||creditor account
C3-I5q(V] %+ur41HM yq,%<%+ }ZkGH}K_} 借方帐项debit account||debtor account
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^y2}C$1V KYC<*1k 应付帐||应付未付帐account payable
y7-daek gjc[\"0a5h <59G Oi$$vjs2 应收帐||应收未收帐account receivable
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}Q9X q|S,^0cU 新交易||新帐new account
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8.N Qo])A6$IU (k24j*1e$ 未决帐||老帐old account
tN-B`d1 0uhIJc'2 /A>1TPb09" G ; 现金帐cash account
?jHu, 4S*7*ak{ F?hGt]o =`MMB|{6 流水帐running account
*FC26_pH Rq,Fp/ Xf*}V+&WN KK41I8Mw 暂记帐||未定帐suspense account
2X|nPhNi 7&*d]#&~j Q)ZbnR2Z8 fp'%lbk= 过期帐||延滞帐overdue account||pastdue account
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lJ} FXo{|z3 #b+>O+vx8 6d%)MEM 杂项帐户sundry account
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!AFii:# 6M X4h 详细帐单||明细表detail account
8npjQ;%4> ErY-`8U" mFJb9, \!!1o+#1j 呆帐bad account
[Ontip g33Y]\ cDqj&:$e Ops""#Zi 会计项目title of account
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Sn-D|Z ~PiCA 会计薄||帐薄account-book
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8;r 营业报告书||损益计算表account of budiness||business report
u,),kj< 'QxPQcU =*Y=u6? -K U@0G 借贷细帐||交验帐account rendered
4!0nM|~ tqT-9sEXX. @ )m9#F 8,YxCm ie 明细帐account stated
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Ll'!aar, 62{[)jt{ W!4xE 与…银行开立一户头to open an account with
b%M|R%)] 77o&$l,A| 2-.%WhE/ C;.+ kE 与…银行建立交易to keep account with
~#V1Gunq O!.mc=Gx7 AAld2"r 9Qhk~^ngg 继续记帐to keep account
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4J5 i"U<=~ .47tj`L lp%i%*EQ* 与…有交易to have an account with
Mq2[^l!qu @iD5X.c M}W};~V2ng /e4#DH 作成会计帐||有往来帐项to make out an account with
rkC6-9V ky98Bz% O4w:BWVsn +)7Yqh#$ 清算||清理债务to make up an account
+jpC%o}C Dt8wd,B H-Z1i (VA:`pstP 清洁帐目||与…停止交易to close ones account with
*) ?Fo +i.b&PF'H ."\&;:ZNv M/^kita 结帐to close an account
aok,qn'j Je~d/,^WU 8ncgTCH: Z,bv D'u 清理未付款to ask an account||to demand an account
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(;J 结清差额to balance the account with
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eH 清算to settle an account||to liquidate an account||to square an account
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TJqWSV=f )wwQv2E 审查帐目||监查帐目to audit an account
ET7(n0*P}] 3e.v'ccK& ]Ak@!&hyak q$=EUB"C 检查帐目to examine an account
h.W;Dmf6] \PB ~6 !B_?_ a +T@a/(Gl 转入A的帐户to charge the amount to As account
Rtl;*ZAS _,2P4 .h8%zB#|i T8i9 以计帐方式付款to pay on account
VIxt;yE kFG>Km(y} *0,?QS-a buhn~
c 代理某人||为某人on ones account||on account of one
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I =e)[?{H `[;b#. 为自己计算||独立帐目on ones own account
*L9s7RR 5M{DJ/q Pe !eID8 @: ~O 由某人收益并负风险on ones account and risk||for ones account and risk
<4W"ne28 Gd~Xvw,u [z:bnS~yiD Odr@9MJ 由某人负担for ones account||for account of one
y/m^G=Q6g# #(53YoV_8 I,r 3.2u !j)H!|R 按某人指示||列入某人帐户by order and for account of one
~{[~ =~\u _ID2yJ b-{\manH WRJ+l_81 列入5月份帐目for May account
6?0^U 9 8IH&=3 N2VF_[l )T:{(v7 d` 编入某中帐项下to pass to the account of||to place to the account of
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%$z&<! 寄出清算书to send in an account||to send in render an account
PiZt?r?5w| Jr18faEZw 2k[i7Rl \c \>j._# t$h 支票薄cheque book
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5a 持票人cheque holder
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wN~ O!zH5 不记名支票cheque to bearer||bearer cheque
7g5sJj !>/U6h,_ $6:j3ZTXrt JW&/l 记名支票||认人支票cheque to order
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Wc"p 到期支票antedated cheque
?N#mD .*D~ .! 'r4 j;Jn mY.[AIB 未到期支票postdated cheque
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I&f 保付支票certified cheque
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W 未获兑现支票,退票returned cheque
(I, PC*: vN7a)s g!D?Yj4 J}KATpHs 横线支票crossed cheque
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/ 普通横线general crossing
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3C: 特别横线special crossing
>! wX%QHH $~50M5&K# N(]6pG= "m _wYX 空白支票blank cheque
g-meJhX% A"#Gg7]tl' vl2!2X DK&J"0jz, 失效支票,过期支票stale cheque
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~ -O\!IXG^ lzfaW-nu 普通支票open cheque
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8QS9 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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j y0M^oLx 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
d5\w'@Di i(2s"Uww, SI*O#K=w 41^+T<+ 支票换现金||兑现to cash a cheque
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>\ D^]7/w:$- 清理票款to clear a cheque
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0d< VjBV2 x 保证兑现to certify a cheque
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?V~) ~M3`mO+^U ib0M$Y1tIS =m:xf&r# 填写支票数额to fill up a cheque
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%TMA mMS%O]m,| * h!gjbi CbVU z< 支票上划线to cross a cheque
/z>G=kA H? Z5ex ly7\H3 d0"Hu^] 开发支票to make out a cheque
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q h<f_Eoz-a 签发支票,开立支票to draw a cheque||to issue a cheque
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ztKmB 透支支票to overdraw a cheque
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$[6 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
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V##=-KZ SMY,bU'a LuM:dJ 支票退票to dishonour a cheque
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17a 拒付支票to refuse a cheque
47 xyS%X +F.{: }:<`L\8q\ hOw 拒付支票to stop payment of a cheque
?{[ISk) n!z7N3Ak> SR)G!9z_/ @E;'Ffo 提示要求付款to present for payment
8yij=T* b;G3&R] s!(O7Ub .<%2ON_ 见票即付持票人payable to bearer
NF8'O M3P\1 ;rXkU9 :>4pH 支付指定人payable to order
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mo+zq~,M B( r~Nvc 已过期||无效out of date||stale
Hvqvggfi E[q:65xl 6a6;]lsG hEUS&`K 请给出票人R/D||refer to drawer
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J;.oH W%&t[_21 ere h! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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hzw..?g s8BfOl- 文字与数字不一致words and figures differ
" kp+1sG8 ]nPfIBoS &U*MLf83` %87D(h!.I4 支票
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{zzc/!| 时间已过account closed
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更改处应加盖印章alterations require initials
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*^[m?3"W 时间已过effects not cleared
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yM,.{m@F< +vf~s^ 7x>\/l( 停止付款payment stopped
/Ne;Kdp `U4e]Qh/+ m[aBHA^g PFR64HK2 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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