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。
aEa+?6;D 会计报表statement of account
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往来帐目account current
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8sI$ 0/!0W%f[} -U_,RMw~ 现在往来帐||存款额current accout
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FyQ$pbBU 销货帐account sales
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^MX 共同计算帐项joint account
e$Yvy>I'tS H{9P=l EX, {1^h #s>'IPc0 未决帐项outstanding account
8gt*`]I o>yXEg Hdd3n6* / <+`4n 贷方帐项credit account||creditor account
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p"(& 借方帐项debit account||debtor account
fF#Fc&B <*u^8lCA "j8=%J{ L5|g\Y` 应付帐||应付未付帐account payable
1L7^g* H*f2fyC1\ SH8zkAA7u} X$P(8'[9A 应收帐||应收未收帐account receivable
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新交易||新帐new account
2cGiE{ 9O Y ao b<"jmB{ ]Z85%q^` 未决帐||老帐old account
$[7/~I>m Zvfy%k d`5AQfL& @k'V`ZQF 现金帐cash account
Ix@B*Xz:` [)0^*A2 nf&5oE^ gnxD'1_ 流水帐running account
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暂记帐||未定帐suspense account
utC^wA5U~ cg9}T[A vW? /: R1%J6wZq 过期帐||延滞帐overdue account||pastdue account
^mC,Z+! {&B0kjf t6\--lk_ UM]3MS:[ 杂项帐户sundry account
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d 详细帐单||明细表detail account
|68/FJZ,5 0,.|-OZ bH'2iG aX|(%1r 呆帐bad account
Iu >4+6 Iij$ce`nx @qx$b~% ~.0'v [N 会计项目title of account
Z ZCm438 8xhx*A bs16G3-p Wyeb1 会计薄||帐薄account-book
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o ,\#s_N7 ]\L+]+u~ 营业报告书||损益计算表account of budiness||business report
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)$:oO! mh SknyqT `R.Pz _oe ('\sUZ+5 借贷细帐||交验帐account rendered
UA]fKi KHJ wCv k"/Rjd(; y}|E) 明细帐account stated
T3 4Z#PFwe nXI8 `7D N`N?1!fM<} I'p+9H$ 与…银行开立一户头to open an account with
h.l.da1# w1VYU> Ze#DFe$ d\JBjT1g 与…银行建立交易to keep account with
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} u7Ix7`V 继续记帐to keep account
"Ehh9 m1& U0{)goN. )EKWsGNe/ fk>{ 与…有交易to have an account with
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GU/-L<g 作成会计帐||有往来帐项to make out an account with
_9p79S<+ `8Ych@f] {~s\a2YH i?uX'apk 清算||清理债务to make up an account
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Lj 6%>'n? )& Oxp&x 9PV+Kr!c5I 清洁帐目||与…停止交易to close ones account with
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`";dg vNl)ltzJF v2p0EOS 结帐to close an account
p4UEhT ~UNha/nt 5;^1Ab0 Di4GaKa/ 清理未付款to ask an account||to demand an account
n00J21 la!U H{S+^'5Y. %N`_g' r! 结清差额to balance the account with
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\LtFt 清算to settle an account||to liquidate an account||to square an account
y@1QVt04 X# ud5h -zqpjxU: 3(,m(+J[S 审查帐目||监查帐目to audit an account
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(3f$ !J X7y%J 检查帐目to examine an account
V@b7$z |O oczYf YZSQOLN{ :D-D+x 转入A的帐户to charge the amount to As account
=s]2?m T6=|)UTe1 WG,1%=M@ u~Po5W/i 以计帐方式付款to pay on account
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@}`1>97 wQjYH!u,YZ I}0? d 代理某人||为某人on ones account||on account of one
^"54Q^SH Y&U-d{" 5dN>Xjpu J@E]Fl 为自己计算||独立帐目on ones own account
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^v cnDi 由某人收益并负风险on ones account and risk||for ones account and risk
:(m, 06K 8]`s&d@GY *ls6k`ymL bPP@ 由某人负担for ones account||for account of one
V:J|shRo #0uu19+} X1a~l|$h 3Wbd=^hRvq 按某人指示||列入某人帐户by order and for account of one
]w _&%mB t=@d`s:R2 :/szA?:W |9]-_a 列入5月份帐目for May account
%7aJSuQN% ht ]n* L/-SWid) :f39)g5> 编入某中帐项下to pass to the account of||to place to the account of
)e`9U.C 'iZwM>l\ hp(MKfh H _BerHoQd 寄出清算书to send in an account||to send in render an account
,&=7ir14>R xt pY* #-G@ p eZ]r"_? 支票薄cheque book
h'=)dFw7 o4EY2 Q5Nbu90 kwT)j(pp< 支票陈票人cheque drawer
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6O~,\ mH ju$d ArAe=m!u 持票人cheque holder
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Wn 不记名支票cheque to bearer||bearer cheque
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l6 记名支票||认人支票cheque to order
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到期支票antedated cheque
^[m-PS( Lv/}&'\( rCA!b"C2 [u K,.G 未到期支票postdated cheque
_zM?"16I} ^K1mh9O r`6f Kn5C 保付支票certified cheque
SUMfebW5 Ayqs~&{ ~< UYJc 2INpo 未获兑现支票,退票returned cheque
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&mE GiuE\J9i 'h6G"=+ 横线支票crossed cheque
eF{uWus ~b)X:ku (VN'1a ( t/O^7)% 普通横线general crossing
L,#YP#O,j lN5PKsGl }DjVZ48 ,=Wj*S)~ 特别横线special crossing
4+d(d #BBDI XZ@+aG_%q @"fv[=Xb 空白支票blank cheque
s,[I_IiPf MDIPoS3BRa fmv:vs /9 kn>qX{W 失效支票,过期支票stale cheque
bIBF2m4 PV"\9OIKb. LXby(|<j CT|0KB& 普通支票open cheque
5TuwXz1v sRcd{)|Cq M61Nl)|mx& !*&5O~dfN 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^C^I jA:'P~`Hj m)<+?Bv y <eSg%6z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Rh"O$K~ B:v_5e\f@ b&h'>( B!quj!A 支票换现金||兑现to cash a cheque
yxpv;v:)= X!z-J> xu-bn BRu}"29 清理票款to clear a cheque
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Rr9|p{ ERK{smL 保证兑现to certify a cheque
5D7 L)> X}3?k<m Jg'#IM RZpjr !R 填写支票数额to fill up a cheque
[vb#W!M&| QwFA0 T^7}Qs9 4NaT@68p 支票上划线to cross a cheque
\oxf_4X [Pp#r&4H M8Bp-_ VK*H1EH1 开发支票to make out a cheque
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fJgc"3 z$m(@Q M+ <SSi" z)*{bz] 签发支票,开立支票to draw a cheque||to issue a cheque
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$^)= 透支支票to overdraw a cheque
ti1R6oSn $;ny`^8 e&ZTRgYdi jc:=Pe!E 背书支票to endorse a cheque
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Z)(#D($- U5cbO{\3I 请付票款||清付票款to pay a cheque||to honour a cheque
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'" d<=!*#q;o 3My}u> ;IPk+,hpmi 支票退票to dishonour a cheque
QRl+7V 2'W#x L)7{_s MoiRAO 拒付支票to refuse a cheque
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k:j?8o3 _RzoXn{1e 拒付支票to stop payment of a cheque
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N[d ]1GyEr: nHXPEbq-g 提示要求付款to present for payment
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zU0JwZi Q9p2.!/C1 见票即付持票人payable to bearer
OOnj(%g +",`Mb Ha ZV7 WyQ8}]1b 支付指定人payable to order
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a;b<I/< 6+s&%io4 已过期||无效out of date||stale
eo!+UFZbY %Y|AXxR rfgsas{F Pq-@waH3 请给出票人R/D||refer to drawer
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T ? )IH#kL trLxg H_Y 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#t# S(A9) Rdd9JJsVd }+[!h=Bx =:xJZy$ 文字与数字不一致words and figures differ
m^/>C-&C '}>8+vU` <A\g*ld n*|8(fD 支票
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FS?1O"_ 时间已过account closed
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'-t>(}v 更改处应加盖印章alterations require initials
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lKRp9isn^ 时间已过effects not cleared
>Ij#+= * _,yK-et Ut2x4$9 n2F*a 停止付款payment stopped
D2:ShyYAS 0 R&7vn ')fIa2dO/ k.Z?BNP 支票毁损cheque mutilated
Jx4~ o{Z}c hH?ke(&=f MAc/ T.[ 9*?YES'6 汇款||寄钱to remit||to send money
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!<GB~ 寄票供取款||支票支付to send a cheque for payment
$@dPIq4o;} >4T7DMy :{xu_"nYr MB.LHIo 寄款人a remitter
kw1Lm1C +k V F"c} 3ZYrNul" 收款人a remittee
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J -r{]9v2j 国外汇票foreign Bill
u,@x7a,z @y# u!} dSzq}w4xY 3SOrM 国内汇票inland Bill
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