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。
Q2p)7G 会计报表statement of account
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46h@j>/K AY SSa 1} 往来帐目account current
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?. %>WbmpIyc %@R~DBS 现在往来帐||存款额current accout
`*\{.;,]# t=R6mjb l+y}4k=/ 1#
t6`N]?V 销货帐account sales
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d5Y "Jy~PcJZ1 M]H
gIL@9# =/+#PVO 共同计算帐项joint account
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fA! 6sB R<zG^m 未决帐项outstanding account
JeY'8B vtMJ@!MN; *o' 4,+=am 0+b0< 贷方帐项credit account||creditor account
PK&2h,Cu+ 0ZC,BS`D^ QfQ\a%cc M0-,M/]l 借方帐项debit account||debtor account
Z0fJ9HW Y'Z+, CNf qd!#t] 3]n0 &MZAR 应付帐||应付未付帐account payable
!Zbesp KZ t]^_l$ >&H~nGP. TK>{qxt:= 应收帐||应收未收帐account receivable
nDlO5 pe"d u{bL-a8} .dI)R40L/\ `<j_[(5yb 新交易||新帐new account
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@p\O~ r(}nhU Q%E LW39YMw< 未决帐||老帐old account
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:Cc3 2W3W/> 2h y,<$X.>QO| A1*4* 现金帐cash account
daOS8_py el'j&I wk02[ ]@SU4 流水帐running account
=s'7$D}0. >;i\v7 v3JPE])/ >IR$e=5$ 暂记帐||未定帐suspense account
B4O6>' DzPs!(5[I *=vlqpG m{&w{3pQk 过期帐||延滞帐overdue account||pastdue account
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yFv+ KtMbze 杂项帐户sundry account
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[~K 详细帐单||明细表detail account
pN$;! ~tNY"{OV# \n@V-b IT1PPm 呆帐bad account
xeB4r/6 6;JP76PD `{G?>z Fp S+FQa7k 会计项目title of account
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M5Wl3tZL <bdyAUeFw 会计薄||帐薄account-book
ZT9IMihV #` +]{4hR IIaxgfhZ $WNG07]tU 营业报告书||损益计算表account of budiness||business report
>tEK+Y|N} %FlA":W A7(M,4`6 qG^_c;l6a 借贷细帐||交验帐account rendered
k2OM="Ei} ;\s~%~\ {{E jMBg{ W^(Iw%ek 明细帐account stated
&A"e,h(^ @,YlmX} a)S(p1BGg i>"dBJh]b 与…银行开立一户头to open an account with
6+Jry@ L *{QjH =43d%N
~BQV]BJ7 与…银行建立交易to keep account with
0h:G4 !u%9;>T7 1uC;$Aj6: ,|iy1yg( 继续记帐to keep account
/p}{#DLB F8 ?uQP8 9ET/I$n fD(7FN8 与…有交易to have an account with
g 9|qbKQ:[ NGj"ByVjx 3]_qj*V ,$BgR2^ 作成会计帐||有往来帐项to make out an account with
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i 清算||清理债务to make up an account
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=u4z(" lY->ucS %P mb~./.5F 清洁帐目||与…停止交易to close ones account with
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N)P((>S; 结帐to close an account
`1$y( w] WT?b Bf ]DU61Z"v?b *0-v!\{ 清理未付款to ask an account||to demand an account
`>\4"`I gjQ=8&i $mD>rx Cv P`2S\ 结清差额to balance the account with
.`mtA`N y]J3hKs 1GUqT 9) 9='=-;@/5 清算to settle an account||to liquidate an account||to square an account
joY1(Y cP,;Qbe ^A- sS~w '1]+8E
`Z 审查帐目||监查帐目to audit an account
q`cEA<~S [h^f% K`~BL=KI N:OD0m%`) 检查帐目to examine an account
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mi 转入A的帐户to charge the amount to As account
mZ~mf->% %8a=mQl1^ D>ojW|@} Z6NJ)XQy6F 以计帐方式付款to pay on account
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" Lr wINVa Q6eN+i2 ; 代理某人||为某人on ones account||on account of one
{ip=iiW2 //~POm lD9%xCo9( - J{Dxz 为自己计算||独立帐目on ones own account
pn|p(6 B'<!k7Ewy )\D2\1e(c 7Nd*,DV_ 由某人收益并负风险on ones account and risk||for ones account and risk
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eN +g)_4fV0| wH+FFXGJs \>4v?\8o 由某人负担for ones account||for account of one
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V7 按某人指示||列入某人帐户by order and for account of one
7t ZW^dF n?zbUA# 45?*:)l: NY.}uZ 列入5月份帐目for May account
A<mj8qz U)u\1AV5 -,FK{[h]ka W+8BQ-2 编入某中帐项下to pass to the account of||to place to the account of
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F *~"zV`*Q UaH26fWs 寄出清算书to send in an account||to send in render an account
gTqeJWX9wP 5ze`IY kw6cFz ub[""M? 支票薄cheque book
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~ wy,Jw3 支票陈票人cheque drawer
aUKh})B jK\V|5k 17WNJ =Dh$yC-Zr 持票人cheque holder
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Z4|&iT yB0jL:|a S9$o [B}1z 不记名支票cheque to bearer||bearer cheque
!S~,>,yd }5fU7&jA;3 {z.[tvE8h 2=igS#h 记名支票||认人支票cheque to order
I++W0wa.n U(rr vNt:t ,:v.L}+Z 0$n8b/%. 到期支票antedated cheque
TrSN00 Zx}NFcn 4$0jz' kb/|;! 未到期支票postdated cheque
M3DxapG 3C>2x(]M Py|H?
, 6= {D;Xa`:O 保付支票certified cheque
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+l@$W ML=hKwCA KU1+<OCh zkjPLeX 未获兑现支票,退票returned cheque
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N-9E 横线支票crossed cheque
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~ 8vz_~p9%j 普通横线general crossing
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0k1*$ 特别横线special crossing
OSSd;ueur$ Fy}MXe"f Ft3N#!ubl B6tcKh9d, 空白支票blank cheque
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X zznPD%#Sc ^>,<*p 失效支票,过期支票stale cheque
.nj?;). Fpj6Atk OoAr% {ED(O-W 普通支票open cheque
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e1 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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K Ln &=s| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
;kyL>mV{ `nd#< w> 88 tFB W2r6jm! 支票换现金||兑现to cash a cheque
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]M,yIwc <F#*:Re_y 清理票款to clear a cheque
Sy+]SeF& <B]i80. 8!o{W=m^4 Z,|1G6f@ 保证兑现to certify a cheque
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>a @yU!sE: X/`#5<x Z30z<d,j 填写支票数额to fill up a cheque
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r Ie^Dn!0S X] JpS 5C Y@R 支票上划线to cross a cheque
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L 1c<CEq:?e% %vf2||a$BS xY\*L:TwW 开发支票to make out a cheque
zJG x5JC &J6o$i 5O;a/q8" BDRYip[Sa 签发支票,开立支票to draw a cheque||to issue a cheque
\pewbu5^ rB.=f[aX[ ~`G;=ITo
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/ 透支支票to overdraw a cheque
ctc`^#q E1l\~%A u'$yYzBE %|D\j-~ 背书支票to endorse a cheque
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0XQ".:+h aiR|.opIb 请付票款||清付票款to pay a cheque||to honour a cheque
MUCJ/GF* =XacG}_ h87L8qh9 aV?}+Y{# 支票退票to dishonour a cheque
9aF.. *&hXJJ[+ ^EuyvftZ VHgF#6' 拒付支票to refuse a cheque
So)KI_M Cb@S </b (}~eD =|6^)lt$ 拒付支票to stop payment of a cheque
d5sGkR`( YA;8uMqh; WnJLX ^; ](9{}DHV 提示要求付款to present for payment
PFDWC3< w}bEufU+2 G"U>fwFuK S,"ChR 见票即付持票人payable to bearer
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4V 1(:=jOfk {o5K?Pb <_sT]?N# 支付指定人payable to order
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b> 2LxVt@_R!% tZNad [#Nx>RY 已过期||无效out of date||stale
7u`}t83a '#4mDz~ u6qi -YRL>]1 请给出票人R/D||refer to drawer
:WfB!4%! { ck Y8`))MeD J%Z)# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
^zWO[$n}tP 7ck0S+N'b ,[ J'!NC1 Pu%>j'A 文字与数字不一致words and figures differ
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U,^ & XM@-Y&c$A 支票
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qT<qu(V: 时间已过account closed
3 ?|; on 2`FsG/o\T~ ANpY qV 6B;_uIq5 更改处应加盖印章alterations require initials
cdtzf:#q Wse*gO ,~N+?k_ | 7'yk__m Lx:9@3'7'
c7nk~K[6
时间已过effects not cleared
G}dOx}kT &v9PT!R~ !
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停止付款payment stopped
lRATrp#T |b'<XQ&l5 Hj4w
i| KGE-RK 支票毁损cheque mutilated
hzPB~obC #<i><EG "MS`d+rf\ iQ
}sp64 汇款||寄钱to remit||to send money
q(ET)xCeD ^Lv^W ;pNbKf: K^qUlyv 寄票供取款||支票支付to send a cheque for payment
cA*X$j6 (zYSSf!I }Keon.N? u*-<5&X 寄款人a remitter
Jgv>$u ~S=fMv^BR `J,~hK H"RF[bX( 收款人a remittee
H.mQbD`X b;;Kxi:7$} k-DB~-L GoVPo' 国外汇票foreign Bill
-"dy z( F-7b`cF9[r K\E]X\: >Hzb0N!VJ 国内汇票inland Bill
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