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。
HE8'N=0 会计报表statement of account
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{b\Y?t^>f 往来帐目account current
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E sASAsGk< 3uB=L7. 1)nM#@%](h 现在往来帐||存款额current accout
/TR"\xQF :Q0?ub] 11^ {WF w-{#6/<kI5 销货帐account sales
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(+NNjH Qr^Z~$i t 共同计算帐项joint account
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t8V( 未决帐项outstanding account
][T9IAn 2`q^Q V{/)RZ/ M9ter& 贷方帐项credit account||creditor account
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v v ](G?L9b 'Kt4O9=p QBN=l\m+ 借方帐项debit account||debtor account
59"Nn\}3gE 3\+[38 _ Q}k_#w J%O[@jX1 应付帐||应付未付帐account payable
\6nQ-S_ |yId6v .3g\[p .wt>.mUH 应收帐||应收未收帐account receivable
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IY_N? Y;%R/OyWY j|VlHDqR (<AM+| 新交易||新帐new account
}SJLBy0 lhW#IiX 2yQ;lQ` }hObtAS 未决帐||老帐old account
HC<BGIgL 7kWZMi Cx1Sh#9 o+6^|RP 现金帐cash account
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I_Mqh4]; 流水帐running account
=c5 /cpZ^ l,FG:"`Z@ ^QHMN 7r/ <|>:UGAR 暂记帐||未定帐suspense account
.-1{,o/&Q 6m;wO r 'piF_5(@ bW 79<T'+ 过期帐||延滞帐overdue account||pastdue account
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ND9h.% 杂项帐户sundry account
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mx MM58w3Mz 详细帐单||明细表detail account
_c7 *z;N ;wYwiSVd q_m#BE;t 呆帐bad account
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:nVigw& ;H#R{uR_< 会计项目title of account
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会计薄||帐薄account-book
b\uB "=5vgg3 OmUw.VH 0T{Y_IG 营业报告书||损益计算表account of budiness||business report
HDXjH|of #lVl?F+~ mYs->mg1 3E2.v5* 借贷细帐||交验帐account rendered
NB6h/0*v ~>-;(YU"t MAhPO!e5. 6s
"bstc{ 明细帐account stated
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u +M%2m3.Jo 与…银行开立一户头to open an account with
gZ%O<XO Q9'p3"yoE -"^WDs W;@ae,^ 与…银行建立交易to keep account with
j!8+|eAkk 8LM1oal} RlPByG5K (/P&;?j 继续记帐to keep account
YV!V9 7|eSvC aiX;D/t? F>-@LOqHy 与…有交易to have an account with
)aA9z(x *L8HC8IbH #3[b|cL xr-`i 作成会计帐||有往来帐项to make out an account with
%_=R&m'n` ML"P"&~u6 4 AmF^H O)Dw<j) 清算||清理债务to make up an account
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C0 tNf" X! 清洁帐目||与…停止交易to close ones account with
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q(3? Lj1 @yokB ->9xw 结帐to close an account
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3 清理未付款to ask an account||to demand an account
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1]bjW*! ;+KgujfU |VEAzY|[# v23Uh2[@Yy 结清差额to balance the account with
/%w[q:..h &_hCs![ cW^)$>A (SVr>|Db 清算to settle an account||to liquidate an account||to square an account
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+omo 审查帐目||监查帐目to audit an account
&V{,D))6[ ZTC1t_ ;!sGfrs0$ ~,-O 检查帐目to examine an account
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umD.3< 3+uoK f[ &bK$!8Z JLn<,Gn)<\ 转入A的帐户to charge the amount to As account
5FKd{V' M 7$4KFNp wcT6d?*5 x^skoz 以计帐方式付款to pay on account
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(+u"T hkI);M+@6 0 d]G 8{t&8Ql n 代理某人||为某人on ones account||on account of one
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,^C;1ph 为自己计算||独立帐目on ones own account
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bWZw 4 Z)]Cq*3 $O!<Zz 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
ji=po;g=E k@U`?7X _S1uJ~j;E FR"^?z?}p 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
*?&O8SSBH V1;-5L75 RfRaWbn c Zr4 编入某中帐项下to pass to the account of||to place to the account of
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#<@S _AHVMsz@ =1capix 1r 寄出清算书to send in an account||to send in render an account
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eX 支票薄cheque book
XU7bWafy yqwr0yDAl JM%#L *; &@-glF5 支票陈票人cheque drawer
'h6RZKG T %-CC_R|0$ v2V1&- lR!$+atW 持票人cheque holder
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Ex3woT- H"l'E9k.&p 不记名支票cheque to bearer||bearer cheque
b.;W|$ . 3F1Z$d( U_No/$ b y]_DW6W 记名支票||认人支票cheque to order
(Q+3aEUE ]u ';zJ. ,+&j/0U t/g}cR^Q 到期支票antedated cheque
}0G Ab2 U|nk86r Jk*MxlA.b R7i*f/m 未到期支票postdated cheque
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MR}\fw$(. RAC-;~$WB KJiwM(o kXWx )v 未获兑现支票,退票returned cheque
V_* ^2c) kokkZd7! jVz1`\Nje 6D],275`J 横线支票crossed cheque
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)7 y^Lw7 普通横线general crossing
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] DKZ69^ 特别横线special crossing
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& 空白支票blank cheque
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:,CU ~&x%;cnv_ AS7!FD6b [Z0e$ 失效支票,过期支票stale cheque
<da! #12L Lh}he:k+ yS*PS='P b Y>Ug{O; 普通支票open cheque
,"'agg:St i"'k|TGW^ 3{ci]h`:y8 ciTQH (G 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
.#n?^73 '.=Z2O3p $?\],T W{0:8_EI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
4Z_.Jdu w H)S3/%.| 6-3l6q ~K[rQ 支票换现金||兑现to cash a cheque
<n><A+D z'fS%uI \c]/4C +/ cZu:dwE 清理票款to clear a cheque
rdb%/@.- SBEJ@&iB~ [ACYd/ DbcKKgPn(9 保证兑现to certify a cheque
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?%`Ky/ 填写支票数额to fill up a cheque
alG}Aw#gS OD i)# HV sIbQS L]p:gI{m 支票上划线to cross a cheque
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wy^>i$TC GL /\uq 开发支票to make out a cheque
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V ?FA:K0H?zl ^WeT3b q q%JV"9, 签发支票,开立支票to draw a cheque||to issue a cheque
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*d!^C Fc=8Qt^ P`"dj@1' 透支支票to overdraw a cheque
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fd GJ*AyYG 背书支票to endorse a cheque
<q!{<(: 9u:MF0:W N+r~\[N\9 [X-Q{c4 请付票款||清付票款to pay a cheque||to honour a cheque
2/;KZ+U& D`LwW` 9 #0mn_#-P) ~[[a7$_4 支票退票to dishonour a cheque
K,So#Ui qOng?(I P[Qr[74) 4gYP .h:, 拒付支票to refuse a cheque
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*XC`Ii 拒付支票to stop payment of a cheque
K46mE 1 ft.ZJ %~6+=*(\ $mpfr#!&3o 提示要求付款to present for payment
C&"8A\we ?"L>jr( i4- >XvC wngxVhu8Ld 见票即付持票人payable to bearer
\+5 L.Q z\;kjI )Dv"seH. <H$ CCo 支付指定人payable to order
$CXqkK<6 {xOu*8J OnG!5b Wve ^2lkoK 已过期||无效out of date||stale
9gWQGkql R,y8~D #!<x|N?_< w|>Y&/IX 请给出票人R/D||refer to drawer
^goS?p/z 3Hq0\Y"Y xvgIYc{ eNXpRvY 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
A^g81s.5 !'+t)h9^ h>\}-|Ek RRV&!<l@$ 文字与数字不一致words and figures differ
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4t(xm2T PY` V]|J 支票
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V,2O`D% 时间已过account closed
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"HD R> Phx/9Kk 更改处应加盖印章alterations require initials
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bcOX/ 时间已过effects not cleared
B:9Z;g@& YP#OI6u Wmp\J3 }p&aI?-B 停止付款payment stopped
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D@\97t+ 支票毁损cheque mutilated
Q,jlKgB5: h#;yA"j1& O1/!)E! ti'OjoJL 汇款||寄钱to remit||to send money
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_:|t 寄票供取款||支票支付to send a cheque for payment
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M\L6o 寄款人a remitter
qo'pU/@ u,&Z5S .k[Ptx> =. OWsFv 收款人a remittee
D b(a;o 'zRd?Z>% F2+lwyc Y /@on=~ 国外汇票foreign Bill
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