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。
@Yn+ir0>O 会计报表statement of account
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3ZE^H |u]IOw&1 *vzEfmN:d \,ne7G21j 往来帐目account current
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p7 foUB/&Ee 055C1RV% 现在往来帐||存款额current accout
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J4 //'&a-%$^ c9x&:U 销货帐account sales
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共同计算帐项joint account
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'aq V*DD U]0k yLPP6_59$ [*M': 未决帐项outstanding account
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h}wXn !jvl"+_FV IhRdn1& /DjsnU~3 贷方帐项credit account||creditor account
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_qHF- 67XUhnE F^Bk @ 借方帐项debit account||debtor account
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T%Bz >K XFYa+]B2q K|Eelhm 应付帐||应付未付帐account payable
ut#pg+#Q NcBz(" "j&'R#$&d u=tp80_ 应收帐||应收未收帐account receivable
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iL2_ _TO 新交易||新帐new account
TB-dV'w S'\e"w \B^NdG5Y OE}FZCXF 未决帐||老帐old account
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/%{xB^ ~KRS0^ wqi0%Cu* vZW[y5 现金帐cash account
)E}@h%d z(>QGzyc 8t. QFze? +xvn n 流水帐running account
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c&I PfyJJAQ[ ;>L8&m)R5 暂记帐||未定帐suspense account
8d2\H*a9~ XK\3"`kd fERO(o vQ]d?Tp 过期帐||延滞帐overdue account||pastdue account
+g kJrw m"'}{3$% H\qZu%F' #lg R"% 杂项帐户sundry account
rlGv6)vb ];lZ:gT }i,r{Y]s] N#ZWW6 详细帐单||明细表detail account
lx=tOfj8 #]6{>n1*+w L~^5Ez6U \=7jp|{Yl 呆帐bad account
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Q3\6DCl ;-XfbqZ\ 会计项目title of account
vg5_@7 <e?Eva%t` 8#VD u( NPS*0 y/ 会计薄||帐薄account-book
k=[s%O6H \xbUr`WBY !yxqOT- 3F@P$4!#l 营业报告书||损益计算表account of budiness||business report
o{! :N> ( Dsp$Nr%* D4,>g )B KyfH8Na? 借贷细帐||交验帐account rendered
pmvd%X\f E_aBDiyDf |oke)w=gn x(vQ%JC 明细帐account stated
* 70ZAo4 ?h&?`WO( &H]/'i- 5.oIyC^Ik 与…银行开立一户头to open an account with
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w\'tH <K`E*IaW 与…银行建立交易to keep account with
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t6 vM6W64S 继续记帐to keep account
j&oRj6;Ha+ w\YS5!P,V P|bow+4 3>-h-
cpMX 与…有交易to have an account with
(=Cb)/s0 Lr D@QBT jt on \9 1QG q;
6\ 作成会计帐||有往来帐项to make out an account with
>e>3:~&2 twq~.:<o MCmb/.&wu j*G: 8Lg 清算||清理债务to make up an account
H{vKk <cp9+P < :86:U 0^ e))L&s 清洁帐目||与…停止交易to close ones account with
p8_^6wfg +h4W<YnW mGj)Zrx> AtG~!)hG 结帐to close an account
@m9pb+=v 3X`9&0:j% KU/r"lMNlU 3W%6n-*u 清理未付款to ask an account||to demand an account
QMsq4yJ)% GDL/5m# >8"Svt$ |(z{)yWbC[ 结清差额to balance the account with
%7 bd}sJ# fx5S2%f^ BsIF3sS#9 wW@e#: 清算to settle an account||to liquidate an account||to square an account
{,Q )D$i lD0-S0i #5@(^N5p` 6iyl8uL0J 审查帐目||监查帐目to audit an account
-[L\:'Gp5 7 H <|}Z6Ti pT]hPuC 检查帐目to examine an account
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"v7 (BVqmi{ 转入A的帐户to charge the amount to As account
0Idek m4hkV>$d })/P[^ @|anu&Hm 以计帐方式付款to pay on account
#c^]p/ 0!\C@wnH lPR=C0h}@ 3\XNOJH 代理某人||为某人on ones account||on account of one
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|q*yuK/ ?$f.[;mh ?% 24M\ 为自己计算||独立帐目on ones own account
MeEa| . i<^X z u?Ffqt9' c| ^I} 由某人收益并负风险on ones account and risk||for ones account and risk
[gmov)\c XHk"nbj Z@0tZ^V{ ;'n%\*+fHH 由某人负担for ones account||for account of one
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j!dbT~5 *-nO,K>y` 按某人指示||列入某人帐户by order and for account of one
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!w( <a6pjx>y g-sNYd%?a 列入5月份帐目for May account
X9m^i2tk , _e[P ~XTC:6ts Tz @=N] D 编入某中帐项下to pass to the account of||to place to the account of
S0^a)#D & u9hd%}9Qd? eP-|3$ o9eOp3w30 寄出清算书to send in an account||to send in render an account
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%10ONe} 支票薄cheque book
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yGoOk 支票陈票人cheque drawer
^9Pr`\ "v1{ 8fXiadP# qbv\uYow3k 持票人cheque holder
vE:*{G;Y uHg q"e f% pT-# |R}=HsYey 不记名支票cheque to bearer||bearer cheque
cpdESc9W 3`^@ymY p) 8S]p] S^rf^% 记名支票||认人支票cheque to order
k1wIb']m]z <\&9Odqc \d@5*q |MwV4^ 到期支票antedated cheque
wMW<lT=; xi5"?*&Sb 28!C#.(h lFzVd
N 未到期支票postdated cheque
{kpF etXt? *ub2dH4/ E5ce=$o uM2@&)u 保付支票certified cheque
g:Hj1!' q1}!O kr"2 Q~,Mzt"}W T8^9*]:@c! 未获兑现支票,退票returned cheque
[dJ!JT/X{ xp^RAVXq` <z<>E1ZLI eAy,T<# 横线支票crossed cheque
&QHJ%c ,2FK$:M\ [H h-F#|R 0kE[=#'.' 普通横线general crossing
j?K$w` )WqolB W==~9 Kip&YB%rk 特别横线special crossing
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/5Dy 空白支票blank cheque
p'jc=bL E }3#\vn0gT 5$9$R(KU AQ,lLn+ 失效支票,过期支票stale cheque
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J*5v zgb$@JC 94tfR$W;- 普通支票open cheque
:HY$x 9j2t|D4uT bzi"7%c AB3_|Tza~& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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yv,FzF}7 dNe!X0[ ~gI%lORqN 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
3xyrWl (:l6R9'= FV^jCseZ VF?H0}YSHb 支票换现金||兑现to cash a cheque
8V:;HY# F-m%d@P&X DDrR9}k CS[]T9|_ 清理票款to clear a cheque
J^7m?mA ~]KdsT(=_ 4"P9z}y=i &_L@hsm 保证兑现to certify a cheque
|*bUcS<S $TUYxf0q x3O%W?5 alb3oipOB 填写支票数额to fill up a cheque
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h9 @|Pm%K`1 支票上划线to cross a cheque
o#qdgZ j)J |'b| _o~ pVBl/ tT]@yo|?e/ 开发支票to make out a cheque
DGvuo 8 rL5=8l PxKBcx4o` _}R$h=YD 签发支票,开立支票to draw a cheque||to issue a cheque
N3G9o`k ^>|ZN2 \+o\wTW E*'Y xI 透支支票to overdraw a cheque
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KX tD8fSV 背书支票to endorse a cheque
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3 =4_}. 请付票款||清付票款to pay a cheque||to honour a cheque
+g1>h,K 3 A]bb*a1 d@3DsE.{i 1<!P:@( 支票退票to dishonour a cheque
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Fs]N9],=I 拒付支票to refuse a cheque
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W2{w<<\$3} V!:!c]8F HI5NWdfRl 拒付支票to stop payment of a cheque
x1:mT[[$ W|<c[S k^7!iOK2 }IygU 6{G 提示要求付款to present for payment
J4qk^1m. 6J;!p/C8E !8@yi"n zjoo;(?D| 见票即付持票人payable to bearer
Yn?beu' S?v/diK ]J R>c>wYt'f czRBuo+k+ 支付指定人payable to order
p[4 +`8 Fo3*PcUv S.MRL, [Qs`@u<% 已过期||无效out of date||stale
{C w.?JU GgxPpS<ne $:s@nKgnD~ !*l /Pr^8 请给出票人R/D||refer to drawer
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JE O$v|X 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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< M7BpOmK' D5"5`w=C ?;tPqOs& 文字与数字不一致words and figures differ
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izB :>!-[hfQ CDJ@Tdp 支票
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4j3q69TZR 时间已过account closed
sm18u- 2*snMA /3)\^Pof {/no
YB<; 更改处应加盖印章alterations require initials
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.5 E)dU 时间已过effects not cleared
]{=y8]7 mX|M]^_,z wai3g-` Wl3S]4A 停止付款payment stopped
p7\LLJ y xn, u$@F O n0!>-b, aH;AGbp 支票毁损cheque mutilated
pnu?=.O J>R$K NioqJG?p Kjbk
zc1 汇款||寄钱to remit||to send money
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2P 寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
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oE)Mq 收款人a remittee
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V')}f~C "(jD*\8x 1Z 0Qkd( 国外汇票foreign Bill
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