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。
EsGf+-}|!0 会计报表statement of account
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rMl *?BY+0 往来帐目account current
b"WF]x|^ SV@*[r 2TUV9Z R\|,GZ!`+ 现在往来帐||存款额current accout
1aQm r=, udu<Nis4 |Fe[RGi+8 <Y."()}GeH 销货帐account sales
~n-Px) cef[T(> ?h6|N%U' 0KnL{Cj 共同计算帐项joint account
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DXn| ;Ax-f04gG 未决帐项outstanding account
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BT|K ydy TDn 贷方帐项credit account||creditor account
GQ;0KIN ._^}M<o L :~ pGHl W?5') 借方帐项debit account||debtor account
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2g h <e 应付帐||应付未付帐account payable
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_:`K$ l3sF/zkH JcWp14~e 应收帐||应收未收帐account receivable
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qvLu{ -T,?'J0 2 新交易||新帐new account
!gve]>M .JPN '; (da`aRVDp 4p,:}h 未决帐||老帐old account
J-hJqR*;K B W<Dmn eCYPd-d -NXxxK 现金帐cash account
1Z)Et, #73pryXV d.FU))lmD rW)h?, b 流水帐running account
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SLKplLO kJJT`Ba&/ 暂记帐||未定帐suspense account
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itg_+%^R 过期帐||延滞帐overdue account||pastdue account
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H)Btm f' ?/P~[ 杂项帐户sundry account
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ZS<@Z7 详细帐单||明细表detail account
4.!1odKp eX+36VG\ fzIs^(:fl 0~bUW V 呆帐bad account
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e$Ksn_wEq 会计项目title of account
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0+ AJ\&>6GZ(b n93q8U6m/U w:t~M[kTW 会计薄||帐薄account-book
nGH6D2!F l~i? pey=zR! x4WCAqi/2 营业报告书||损益计算表account of budiness||business report
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)[ V8YiyU Vu3DP+u|i +V4)>< 借贷细帐||交验帐account rendered
z`wIb UxGu1a }bb,Iib WC#6(H5t$ 明细帐account stated
#L*\ ^ c "`>6M&`U 8!E.3'jb %e~xO x 与…银行开立一户头to open an account with
S(gr>eC5 5T x4u%g .C'\U[A{ "t0^4=c+7 与…银行建立交易to keep account with
B!wN%>U |p:4s"NT )ros-dp`
Fi i(dmn 继续记帐to keep account
+F)EGB%LXs vNSUrf,r ,X|Oe@/ Rw?w7?I 与…有交易to have an account with
4fi4F1 f &W45.2 JWNN5#=fQ 0z>IYw|UB 作成会计帐||有往来帐项to make out an account with
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oj6P~ ?MH=8Cl1w 清算||清理债务to make up an account
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~v6_x 清洁帐目||与…停止交易to close ones account with
7nB4(A2[S4 Qw0k-t0=4 G<C D4:V m6i ,xn 结帐to close an account
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x2U G#%Sokkb' K*:=d}^ 清理未付款to ask an account||to demand an account
z4YDngf=4 mnA_$W3~I Vh0cac|X >g$iO`2 结清差额to balance the account with
-b!?9T?} %Xc,l Y1? ?8O5%IrJ jRsl/dmy 清算to settle an account||to liquidate an account||to square an account
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U] ThV>gn5 审查帐目||监查帐目to audit an account
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.i;.5)shsu 检查帐目to examine an account
}XUL\6 U vAM1|,U N:B<5l ' Tgpu 9V6 转入A的帐户to charge the amount to As account
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q a<-aE4wdm @x1cV_s[ 以计帐方式付款to pay on account
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]Pp 代理某人||为某人on ones account||on account of one
b}(c'W*z% ICz:>4M-dn "EpH02{i u.A}&'H 为自己计算||独立帐目on ones own account
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-YE(}^ 由某人收益并负风险on ones account and risk||for ones account and risk
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g '9QEG/v d%I7OBBx@ 由某人负担for ones account||for account of one
|[~S& 6Gg`ExcT5 -~c-mt Z'A 3\f 按某人指示||列入某人帐户by order and for account of one
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![7N 列入5月份帐目for May account
-0 xo6'mD ^/2HH :2KPvp7? .RmFYV0, 编入某中帐项下to pass to the account of||to place to the account of
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Oe# 寄出清算书to send in an account||to send in render an account
+8xT}mX PK|qiu-O&* 4"|3pMr <#8}![3Q 支票薄cheque book
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rk BEax[=&W _<]0hC Syseiw 支票陈票人cheque drawer
4RctYMz db_Qt' > xKUWj<+/ /&\V6=jA1 持票人cheque holder
w;Azxcw 1?w=v|b:P) #*rJI3 [f\Jcjc 不记名支票cheque to bearer||bearer cheque
9:g A0Z WL(Y1>|j h<M1q1) {k=3OIp 记名支票||认人支票cheque to order
X*MK(aV3 02J(*_o /":/DwI' X2I_,k'fQ 到期支票antedated cheque
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E,\)tZ;, 未到期支票postdated cheque
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fJ\?+, 保付支票certified cheque
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ez9F!1 未获兑现支票,退票returned cheque
&\ca ? # Wm" q8-<< z9&j Lj|wFV 横线支票crossed cheque
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W5 (Z @dz 普通横线general crossing
F,)+9/S& LN(\B:wAY ";`jS&"= b3_P??yp 特别横线special crossing
lvODhoT AvZ5?rN$ Q=%W- ._>03, " 空白支票blank cheque
d 4tL JFc,f )uAY_()/ jmgkY)rb R 失效支票,过期支票stale cheque
iku*\,6W 5m'AT]5Tn_ KF(y`(8f OY(CB(2N 普通支票open cheque
Jlb{1B$7 l]D$QT3 NAtDt= At[Q0'jkc 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Q|+ a OO?N)IB@ xx1l Ecj E<tR8='F 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
N;YFr ,6MJW#~] dHiir&Rd9` VI9rezZ* 支票换现金||兑现to cash a cheque
xv2c8g~vD ^Os }sJ*5S b==jlYa= (x/:j*`K 清理票款to clear a cheque
-0q|AB< 68bvbig +\%]<YO 2V%z= 保证兑现to certify a cheque
WY>$.e r)-{~JA! ct|0zl~ $X-PjQb1Bb 填写支票数额to fill up a cheque
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* 支票上划线to cross a cheque
Kv1~,j6 f{L;, 'ParMT ^1c7\"{ 开发支票to make out a cheque
S-\wX.`R1 ;u(*&vRqr^ E=,b;S- [ /*;}NUv 签发支票,开立支票to draw a cheque||to issue a cheque
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4P)#\$d: 1 Vc_jYO@ !nJl.Y$ 透支支票to overdraw a cheque
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W nG5\vj,zB F~E)w5?\O 05HCr"k 背书支票to endorse a cheque
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" 请付票款||清付票款to pay a cheque||to honour a cheque
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@4UR< D}}?{pe gn/]1NNfR 支票退票to dishonour a cheque
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lS 拒付支票to refuse a cheque
]<YS7.pT 60%fva iNi1+sm ?P|z,n{ 拒付支票to stop payment of a cheque
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*{q} Rvf{u8W [cEGkz 6A5.n?B{ 提示要求付款to present for payment
ZHeue_~x4 s/J7z$NEU (DvGA I p(I^Y{sGI 见票即付持票人payable to bearer
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@#M Ufi#y<dP 支付指定人payable to order
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3;}YW^oXq k:~UBs\)( 已过期||无效out of date||stale
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a af6<w.i 请给出票人R/D||refer to drawer
CpX[8>&osD B/lIn'= xA:;wV yRyRH%p) 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
7yg{0a .^F&6'h1H _O87[F1 ?XyrG1(' 文字与数字不一致words and figures differ
B$s6|~ Ym]g0a pcscNUp *1b0IQ$g 支票
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$2% ]!P6Z? W}D[9zo/ 更改处应加盖印章alterations require initials
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/#_[{lSr? 时间已过effects not cleared
13 JG[,w 5)k/4l ' 3#udzC ^HP$r* 停止付款payment stopped
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+Nka H)*%e G~ 支票毁损cheque mutilated
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<$uDN].T4 ?_S); '5T:*Yh 汇款||寄钱to remit||to send money
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V10$5 寄票供取款||支票支付to send a cheque for payment
Td^62D; @{<^rLt qIzv|Nte w[QC 寄款人a remitter
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