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。
HL~DIC% 会计报表statement of account
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_, (R-( e1Bqd+ 往来帐目account current
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|fS 现在往来帐||存款额current accout
%&pd`A/ !;M5.Y1j&" Hl=M{)q@ (gjCm0#_% 销货帐account sales
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grTwo 共同计算帐项joint account
?$~5ti#\ D),hSqJ" k`NXYf: )Ag{S[yZ 未决帐项outstanding account
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H'%#71 Yge}P:d9 贷方帐项credit account||creditor account
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`$^V gzEcdDD 'pC51}[A{^ I\Pw` 借方帐项debit account||debtor account
l09SWug ]:svR@E DvY)n<U1qA )uC5 应付帐||应付未付帐account payable
yQE9S+%M lX/:e= SY$%)(c8kL gp NAM" 应收帐||应收未收帐account receivable
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lD6PKZ\RIj E{]PfUfFY Vu;z|L 新交易||新帐new account
,L-G-V+ }TRVCF1 ky I~ jPEOp#C 未决帐||老帐old account
<uvA([r=Vq n..R'vNj RuWu#tk d'[] 现金帐cash account
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FQM9>l@6)> Ue(\-b\) 流水帐running account
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{ Le*gdoW . 暂记帐||未定帐suspense account
Yz? 8n w3jcit| $fG~;`T Xp0S 过期帐||延滞帐overdue account||pastdue account
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,P^4??' o l!j,9wz7 杂项帐户sundry account
qqSFy>`P B}^l'p_u *H~&hs>k t>h:s3c 详细帐单||明细表detail account
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a+P|'6 uA~?z:~= 呆帐bad account
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d zo:NE00 lQ#='Jqfp rY295Q 会计项目title of account
UeU`U 6rMNp"! @0-vf>e3- ,AwX7gx22 会计薄||帐薄account-book
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NR98]X 营业报告书||损益计算表account of budiness||business report
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ji .1jeD.l nhRpb9f`1@ 借贷细帐||交验帐account rendered
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@aq* 3f(tb%pa5 wicW9^ik i JS7g 明细帐account stated
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75;g|+ mX[J15 V#X<Yt 与…银行开立一户头to open an account with
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c>. j7~Rw"(XQc 与…银行建立交易to keep account with
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0>1 8=OpX,t( 8wMwS6s: A=r8_.@2@ 继续记帐to keep account
"6gBbm %H4>k#b@$ h}Lrp r2r +!)_[ zo 与…有交易to have an account with
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*8;==6 {xf00/ \|CuTb;0 ATjE8!gO! 作成会计帐||有往来帐项to make out an account with
otlv;3263 Wpc8T="q 7G%:ckg Xn02p,, 清算||清理债务to make up an account
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#(B 清洁帐目||与…停止交易to close ones account with
sY:=bU^P F<DXPToX% hGRHuJ K94bM5O 1 结帐to close an account
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a sfk;c#K 清理未付款to ask an account||to demand an account
mDO! o 73JrK_h V=<AI.Z:w 49YN@PXC 结清差额to balance the account with
A2SDEVU V3ExS1fNf :QC |N@C nO#x" 清算to settle an account||to liquidate an account||to square an account
A=wG};%_ u:H:N] %e:[[yq)G D"exI] 审查帐目||监查帐目to audit an account
qB3E 7&u$^c S( t9)S^: 0 R?M>uaxn 检查帐目to examine an account
dSe d6 e'->S g TX;)}\ ij1YV2v 转入A的帐户to charge the amount to As account
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' 45&Rl,2 :6]qr 86 以计帐方式付款to pay on account
k n/xt rQosI:$ OY2u,LF9H MjWxfW/ 代理某人||为某人on ones account||on account of one
!(gSXe)* e;2A{VsD8 ;]@Pm<f ?!O4ia3nFk 为自己计算||独立帐目on ones own account
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tF2U 由某人收益并负风险on ones account and risk||for ones account and risk
J 5xMA- }F"98s W t7Mq>rFB nLx|$=W 由某人负担for ones account||for account of one
2[qoqd( ,RW`9+gx %0 i)l| _EJP I 按某人指示||列入某人帐户by order and for account of one
.(3ec/i4CF g@T}h[ =3`|D0E t#3_M=L 列入5月份帐目for May account
R_\o`v5 Cy*.pzCi %ZX9YuXQ t=9f:,I$ 编入某中帐项下to pass to the account of||to place to the account of
dFA1nn6{ y#th&YC_b n oM=8C&U WIuYSt)h 寄出清算书to send in an account||to send in render an account
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;Gg 支票薄cheque book
-/V(Z+dj A=IpP}7J x/wgD'? V )1.)XC 支票陈票人cheque drawer
iJZNSRQJ}r 5-y*]:g( /'5d0' ,M ;Rpib[m 持票人cheque holder
U^7bj [`s0 L# LAH">E CWocb=E 不记名支票cheque to bearer||bearer cheque
1U/RMN3` j/fniyJ) kkWv#,qwU Pq8oK'z- 记名支票||认人支票cheque to order
9t6c*|60#n H%gAgXHn m C`*#[ bX,#z, 到期支票antedated cheque
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!)/i x^EW'-a 未到期支票postdated cheque
MfHOn YV +L`}(yLJ)9 *YL86R+U 'Grii, 保付支票certified cheque
q7f`:P9~ 4(LLRzzW GK!@|Kk8q7 BAY e:0 未获兑现支票,退票returned cheque
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kZ ~!qnKM>[ af %w|M 横线支票crossed cheque
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&n , ?U)mYhI 普通横线general crossing
{H)hoAenA PfRA\ @uCi0P t FHw%ynC 特别横线special crossing
l nHY?y7{ :PW"7|c! c:u*-lYmK% wbrOL(q.m 空白支票blank cheque
]oVP_ &E lZL+j6Q cWZITT{A |oLG c!i 失效支票,过期支票stale cheque
boGdZ2$h4 G)%V 3h ix2i.wdD G3io!XM)D 普通支票open cheque
q+9->D(6 #e-K It uX3yq<lK" {)l Zfj}l 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Mz6 w01[oU$x= -0kMh.JYR 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
hmGlGc,lf Ig}hap]G H'zAMGZa cB){b'WJ 支票换现金||兑现to cash a cheque
:ig=zETM [|oG}'Xz eN.6l2- 7*+CX 清理票款to clear a cheque
Os-Z_zSl6 T&dNjx P"^Yx8 L# Gg9s.]W 保证兑现to certify a cheque
4 H0rS'5d @I?,!3`jS 7>y]uT@ar -Yse^(^"s 填写支票数额to fill up a cheque
XjN=UhC Z9$pY=8^? JI]Lz1i ftTD-d 支票上划线to cross a cheque
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Zt!$"N., 开发支票to make out a cheque
T$"~Vu y/Y}C.IWp) Nuot[1kS ,]wQ]fpt 签发支票,开立支票to draw a cheque||to issue a cheque
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1*gz 透支支票to overdraw a cheque
36(qe"s 2~f*o^%l c=\ _[G( }Y.YJXum 背书支票to endorse a cheque
"=s}xAM|A ?wG {AD-p!6G 2[`n<R\ 请付票款||清付票款to pay a cheque||to honour a cheque
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@jV 支票退票to dishonour a cheque
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cW%Q@lit '+/mt_re= 拒付支票to refuse a cheque
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O J[6/dM 拒付支票to stop payment of a cheque
4'#=_J a. D cmy{ /]z#V' 9)vU/fJ| 提示要求付款to present for payment
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Ksx`r bS8$[7OhX 见票即付持票人payable to bearer
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6QJZ$ [DjlkA/Zg |+Rx) 支付指定人payable to order
{ObY1Y`ea npkT>dB+ A2\hmp@A@7 Xk%eU>d 已过期||无效out of date||stale
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/ 81|[Y'f 请给出票人R/D||refer to drawer
B^TgEr wS|k3^OV% &?QKWxN :^?-bppYW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
j7g>r/1eE >wqWIw.w> uaP5(hUI .R`_"7 文字与数字不一致words and figures differ
dRzeHuF92 X{cB%t
o #B?lU"f8q^ !U4YA1>> 支票
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zwQ#Yvd 时间已过account closed
]]r;}$ F7C+uGTs lQ^"-zO4 TW 1`{SM 更改处应加盖印章alterations require initials
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