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。
OQlG+| 会计报表statement of account
Q^eJ4{Ya: |bZM/U= Zu<]bv XOb}<y)r~ 往来帐目account current
`?s.\Dh (N~$x UWG+#,1J.\ nl/UdgI 现在往来帐||存款额current accout
]]iO- } {^q)^<#JT ((DzUyK va{#RnU 销货帐account sales
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F 共同计算帐项joint account
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未决帐项outstanding account
k{Lv37H Ya4?{2h@+ A[/I#Im7 wODvc9p}] 贷方帐项credit account||creditor account
2z2` 9q4_j H:oQ -6E K#!+ 借方帐项debit account||debtor account
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jHU 应付帐||应付未付帐account payable
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-Wjh* * ]A:( L9 应收帐||应收未收帐account receivable
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# 新交易||新帐new account
! *a[jhx lmFA&s"m eK_*q- 5:gj&jt;)7 未决帐||老帐old account
.H;B=nd* ju{%'D!d9 \|+/0USn W);W.:F 现金帐cash account
oX|?:MS: Di.;<v#FL G(OFr2M F'BdQk3o 流水帐running account
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GXeAe}T x;U|3{Io 暂记帐||未定帐suspense account
V*qY"[ .Ty,_3+{#p zh?4K*>.k Yo'K pdn 过期帐||延滞帐overdue account||pastdue account
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8$ 杂项帐户sundry account
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aE+ jsWX 6(= /co%:}ln [$:@X V( 详细帐单||明细表detail account
,>S+-L8 ak2dn]]D wP`sXPSmIu ]L(54q;W 呆帐bad account
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9h9 B(Y.`L? %E 会计项目title of account
5mIXyg 0: <ge}9pU)o^ 7vNtv9 ?Ccw4]YO,= 会计薄||帐薄account-book
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`vX4!@Tw 营业报告书||损益计算表account of budiness||business report
m+7`\|`jQ w .l|G,%= ;_p fwa4 z5ZKks 借贷细帐||交验帐account rendered
qOgtGN}k kYtHX~@ 4@/z *#GDi'0 明细帐account stated
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.K PC0HH 与…银行开立一户头to open an account with
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^\{J5 i :EO(` @Q3, bj 与…银行建立交易to keep account with
8.-S$^hj~6 ;YM]K R; ? KF=W -[<vYxX:h: 继续记帐to keep account
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uCW /khnl9~+ 与…有交易to have an account with
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"Ac~2<V <oZ(n g@X k_BSY=$e*D 作成会计帐||有往来帐项to make out an account with
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H1L f!EOYowW 清算||清理债务to make up an account
hi0XVC95 eL_^: - :+<t2^)rD A ^-Z)0: 清洁帐目||与…停止交易to close ones account with
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#z7 L2<+#O# ),MU+*` 结帐to close an account
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TmK '1Y<RD>x 清理未付款to ask an account||to demand an account
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b pmoGudaRF 结清差额to balance the account with
*&h6*zP? prqyoCfq >,kL p|gA SQKi2\8w 清算to settle an account||to liquidate an account||to square an account
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&$,R>; 审查帐目||监查帐目to audit an account
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( 'lxLnX 0&.LBv8 CQj/e+eE4 检查帐目to examine an account
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=(w4+ 转入A的帐户to charge the amount to As account
7qW.h>%WE +dDJes!] O\LjtMF =|^X$H 以计帐方式付款to pay on account
(qNco8QKu3 s.<olxXRW Z'voCWCd 8W(<q|t 代理某人||为某人on ones account||on account of one
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8 $ijx#a&O 为自己计算||独立帐目on ones own account
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e}{8a9J<%_ >l7eoj 由某人收益并负风险on ones account and risk||for ones account and risk
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F }`+O$0A .d<~a1k m~Lf^gbG? 由某人负担for ones account||for account of one
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J`?K tXssejiE% O JZ!|J8? 按某人指示||列入某人帐户by order and for account of one
BsoFQw4$9 a7QlU=\ >=.ch5h3J) O^QR;<t' 列入5月份帐目for May account
Vvxc8v: 4<=eK7;XR jUV#HT D'HL /[@` 编入某中帐项下to pass to the account of||to place to the account of
h$#4ebp 5Ws:Ei{R n?TO!5RZK ZwY`x') 寄出清算书to send in an account||to send in render an account
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jgZX~D 支票薄cheque book
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>tE,8 C9"f6>i 支票陈票人cheque drawer
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F f_z2#,g &;uGIk>s 持票人cheque holder
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CZR[XF# HbJadOK 不记名支票cheque to bearer||bearer cheque
m%BMd f"}0j|Gg Z.cG`Km* Z(Ls#hp 记名支票||认人支票cheque to order
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BY3~}] 到期支票antedated cheque
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4 未到期支票postdated cheque
Vt$ $ceu q(${jz4w `gA5P % lN]X2 4t 保付支票certified cheque
$)i"[ 6P/9Vh j' \sXmMc zL[U; 未获兑现支票,退票returned cheque
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nu1w: 横线支票crossed cheque
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s swe8 'KW+Rr~tZn 普通横线general crossing
Qg8eq_m( 3 `C3+ YRT}fd>R& (vYf?+Kb 特别横线special crossing
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fjeE. 空白支票blank cheque
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&3X &<;nl^ 失效支票,过期支票stale cheque
#7E&16Fk fe]T9EDA Yh!\:9@( s t 3]Yy 普通支票open cheque
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v\ ,1 9" [:WN 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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^PG xdSj+507 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
<MDFfnj (j\UoKLRt 9cHNwgD>v z8MpE 支票换现金||兑现to cash a cheque
=?QQb> )Z`viT Z_TbM^N 9H Bx[2& 清理票款to clear a cheque
U*#E aL sRI=TE]s m_Y}> vzQmijr- 保证兑现to certify a cheque
), x3tTR :y)&kJpleP 6(RqR q.Aw!]:! 填写支票数额to fill up a cheque
MZ#2WP)F UHm+5%ZC 9hi(P*%q S}oF7;'Ga 支票上划线to cross a cheque
;jfXU_K 7.=s1~p N,'qMoNf w[7HY@[ 开发支票to make out a cheque
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lj>;}a5 N =}Z# XT;IEZQZ 签发支票,开立支票to draw a cheque||to issue a cheque
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]x> 2tTV5,(1 透支支票to overdraw a cheque
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/!D 背书支票to endorse a cheque
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\Q 请付票款||清付票款to pay a cheque||to honour a cheque
i}12mjF 5 s2}nIe 1+[|pXT} Ptxc9~k 支票退票to dishonour a cheque
*`/@[S2,cu )HiTYV)]' )=y6s^} 04LVa|Y@U 拒付支票to refuse a cheque
s%re>)=| x6mq['_ )Syf5I _z6u^#Si 拒付支票to stop payment of a cheque
I>\?t4t Cl){sP=8W Z#t.wWSq =Qq^=3@h 提示要求付款to present for payment
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{}2p1-( #8HXR3L5=! G~j<I/)" 见票即付持票人payable to bearer
J:!Gf^/) ~ZIRCTQ" im%3*bv- !q1^X% a 支付指定人payable to order
L PgI"6cP YZ+g<HXB V&nJT~k Oc3%pb; 已过期||无效out of date||stale
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NJ7 _\6(4a`, 请给出票人R/D||refer to drawer
L*Cf&c`8r {Z;GNMO: _ o3}Ly} ?Gu>!7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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]a2 XsMphZnK +u)$o DN_C7\CoA 文字与数字不一致words and figures differ
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<yrBxp P.P>@@+d 支票
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cC]1D*Bn 时间已过account closed
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VMFjkW q{(&:~M HK.J/Zr 更改处应加盖印章alterations require initials
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2J;CiEB 时间已过effects not cleared
p+?WhxG) dkC / ?R e8v=n@0 s]>%_(5 停止付款payment stopped
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