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。
4 {+47=n 会计报表statement of account
v.F|8 cG <xUX&J=; HL%|DCo ]/7#[ 往来帐目account current
{_ {zs!r 'u3,+guz S]?I7_ ('+C $ 现在往来帐||存款额current accout
gP`CQ0t ]v#T9QQN k,61Va A`*Sx"~jdx 销货帐account sales
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kvQ3E0 Qn}M 814cCrr,o #9t3 <H[ 共同计算帐项joint account
H@'u$qr$: |eK^Yhym [JKLlR 4wPP/` 未决帐项outstanding account
{ a_&L >dnDN3x iN1_T KebC$g@W 贷方帐项credit account||creditor account
f1q0*)fk @ b{$s ~0rvrDDg MH=Ld=i 借方帐项debit account||debtor account
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f.9u MP~+@0cv *fI\|%K B? 9"Ztb 应付帐||应付未付帐account payable
)H+ p6< V`}u:t7r 3*N0oc^m aa}U87]k 应收帐||应收未收帐account receivable
P>'29$1' ~YXkAS: ;&XC*R+ w,LB 新交易||新帐new account
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_m;:< j-wKm_M#jX 未决帐||老帐old account
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_% i!LyG G,6 i!M 现金帐cash account
Wm/0Pi 7#C3E$gn? av~kF ,3Nna:~f 流水帐running account
fDAT#nlyp g#o9[su . dJBv w!OYH1ds]_ 暂记帐||未定帐suspense account
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czH# ~ XV1XzG# C 过期帐||延滞帐overdue account||pastdue account
'ql<R0g cyB2=, 9]:F!d/ 7V&ly{</ 杂项帐户sundry account
B^/(wHBp *A0*.>@N @#yl_r% 63kZ#5g(Dw 详细帐单||明细表detail account
3e1%G#fu \zhCGDm1_ iyr<qtwK xW58B 呆帐bad account
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O,G y w:=$e5 # ELYPp]6 会计项目title of account
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Ea7~ zIr4!|X 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
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,;u \vE-;, 借贷细帐||交验帐account rendered
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>Jd 明细帐account stated
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与…银行开立一户头to open an account with
&_' evZ8 lDVgW}o@ ~;uU{TT k=X)axt1 与…银行建立交易to keep account with
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<3x:nH @ 继续记帐to keep account
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[@ NW 与…有交易to have an account with
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#Qw f DPLB[ EmyE%$*T 作成会计帐||有往来帐项to make out an account with
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FXz:!A )Jh:~9L%=' \)W Z D mqDI'~T9 u 清算||清理债务to make up an account
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3!8 u 清洁帐目||与…停止交易to close ones account with
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/P 结帐to close an account
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^DA. "O_)~u [4+I1UR` 清理未付款to ask an account||to demand an account
2` Ihrz6 I(b]V!mj: eKRE1DK !PgwFJ 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
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!1 *]c~[&x5& 2_TFc2d 审查帐目||监查帐目to audit an account
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4jzjrG 检查帐目to examine an account
pk6<wAs*?# wJu9. orAr3`AR3 mdlMciP 转入A的帐户to charge the amount to As account
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K@f,iM ,x?Jrcx~'C Kd*=- 以计帐方式付款to pay on account
JD9=gBN\? BE!l{ 6_K7!?YG7 7tne/Yz 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
TgKSE1 2SlI5+u y[GqV_~?Y I A$= 由某人收益并负风险on ones account and risk||for ones account and risk
x+v&3YF t_+owiF)M 9U3 .=J 9<o*aFgCa 由某人负担for ones account||for account of one
#k,.xMJ~ cH707?p/I 0 c]] ULO_?4}B 按某人指示||列入某人帐户by order and for account of one
>O0<u KL"_h`UW uH#X:Vne Ao@WTs9 列入5月份帐目for May account
dJ>tM'G }|)T<|Y; V6B[eV$D a%`L+b5-$ 编入某中帐项下to pass to the account of||to place to the account of
! vuun | &PX!'%X68h .pH 4[~ yoz-BS 寄出清算书to send in an account||to send in render an account
n*Hx"2XF QHd|cg /l8wb~vl M~)iiKw~MY 支票薄cheque book
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$QwzL/a 支票陈票人cheque drawer
j$4lyDfD 3ouo4tf$H. {MUO25s02 m8INgzVTC 持票人cheque holder
iF_u/# |)mUO:* }%<cFi & ,V''?@ 不记名支票cheque to bearer||bearer cheque
Nh !U }H/94]~tH =6N=5JePB =FMrVE 记名支票||认人支票cheque to order
;Mr Q1 X @/X65=[ =@nW;PUZ TN/&^/ 到期支票antedated cheque
hMgk+4* pV1;gqXNS v7v> WGo ryvEx 未到期支票postdated cheque
JB!*{{ %D7 '7E8. ob/HO(h3 ?.ofs} 保付支票certified cheque
}a%Wu 7D p*JP='p }:*?w>= )i:"cyoE 未获兑现支票,退票returned cheque
I/gfsyfA ssmJ?sl (e9hp2m K3&k+~$ 横线支票crossed cheque
slLTZ] Djf~8q V! PGb}Y { >n1UK5QD 普通横线general crossing
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a>z I,V'J|=j 特别横线special crossing
k1LbWR1%wB 6K >(n R5 EC/@ [p)2!]y 空白支票blank cheque
{@Z*.G^ 5UQ[vHMqI !H @nAz e)i-$0L" 失效支票,过期支票stale cheque
Q?'Ax"$D uuy0fQQ8ti _HAr0R8BY GF0Utp:Zf; 普通支票open cheque
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F<3_#Y fJi?~[5< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
7f~7vydZ} RC!T1o~L 1+-F3ROP " j:15m5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
\d w ["k /!y3ZzL ,- _ReL 1i Q(q\% 支票换现金||兑现to cash a cheque
k7z{q/]M x6|QTO M|>-q pf0uwXo 清理票款to clear a cheque
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z JZ-M<rcC PU\@^)$ 保证兑现to certify a cheque
HGW;] 8xl mPi{: QSOJHRl=C @2 SL$0!QA 填写支票数额to fill up a cheque
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D&8*4> 支票上划线to cross a cheque
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}$s._)a 开发支票to make out a cheque
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xNRE$j 签发支票,开立支票to draw a cheque||to issue a cheque
glWa? #1 f/=H#'+8 &E!-~'|z nZUBblRJ) 透支支票to overdraw a cheque
{7FD-Q[tS \"A~ks~ f@IL2DL}\ 7ZgFCK,8m, 背书支票to endorse a cheque
F}#=qBa[ LD}ZuCp! rjT!S1Hs YCB=RT]&` 请付票款||清付票款to pay a cheque||to honour a cheque
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*:V"C\`^n 支票退票to dishonour a cheque
lD)QB!*v C)Hb= N/mC,7Q Z9 tjo1X 拒付支票to refuse a cheque
|Ok1E _6Fj&mw(u "@E(}z'sM p\7(IhW@ 拒付支票to stop payment of a cheque
dD"o~iEC dg42K`E 0@8EIQxK" v#`P?B\ 提示要求付款to present for payment
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p; To19=,: |Xl,~-. ]w|,n2DG 见票即付持票人payable to bearer
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z pUaGrdGxzQ ws$!-t4<( Flzl,3rW4 支付指定人payable to order
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hcPlr 已过期||无效out of date||stale
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i7 W.AN0N 请给出票人R/D||refer to drawer
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nzHsyL 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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p &Rx-zp&dJ 文字与数字不一致words and figures differ
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D=nuK25 支票
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~h{v^} 时间已过account closed
9RoN,e8! qwU,D6 z`D;8x2b ',yY 更改处应加盖印章alterations require initials
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