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。
X)yTx8v4 会计报表statement of account
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X_R7 往来帐目account current
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QX9T 现在往来帐||存款额current accout
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bj2~ ZQyT$l~b rOcfPLJi0 6s Pd")%G 销货帐account sales
46 77uy UL oTPx@N cJqPcCq(wn k<:!^_3H 共同计算帐项joint account
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o eQ*gnV}rE% Pd3t~1TaW 未决帐项outstanding account
Qc3!FW<26 {!-w|&bF ]03!KE @ O%m, 贷方帐项credit account||creditor account
/knt5 t$}+oCnkv X=DJOepH' vbSz&+52; 借方帐项debit account||debtor account
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f@vD MHgS5b2 A\=:h AQ 应付帐||应付未付帐account payable
&AoWT:Ea ^c=@2#^\ Oy H: M]6=Rxq1:E 应收帐||应收未收帐account receivable
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{A]('t Uqkh@-6- 新交易||新帐new account
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MY0Wr%@#0 未决帐||老帐old account
H#1/H@I# 7}nOF{RH] (+4=A k 6R?J.&| 现金帐cash account
hwexv 9"" ,x_g|J _Y 6H3_qx uH]^/'8vBd 流水帐running account
t[#`%$%' H-I*; eNXpRvY A^g81s.5 暂记帐||未定帐suspense account
,@<-h* m h>\}-|Ek TsR20P@ ,PY<AI^59 过期帐||延滞帐overdue account||pastdue account
{a>)VZw_# `5>IvrzXrK BL]^+KnP ^%\p; yhL 杂项帐户sundry account
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d*H-l3N 详细帐单||明细表detail account
|px4a" 2*Gl|@~N Va9vDb6 tl#hCy 呆帐bad account
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5`Z[E 会计项目title of account
>.B+xn= n)pBK>+ @ cv`}k ,E/vHI8 会计薄||帐薄account-book
|rNm_L2 OxqP:kM y 5=J6a2. K<N0%c~ 营业报告书||损益计算表account of budiness||business report
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%*X UT 借贷细帐||交验帐account rendered
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f0:) 明细帐account stated
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A p|W:;( V1(eebi| 与…银行开立一户头to open an account with
n NAJ8z}Nt /x`H6'3? J,jl(=G bEPXNN 与…银行建立交易to keep account with
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\NfR d'DS7F(c{ 继续记帐to keep account
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7MU 与…有交易to have an account with
Ndx='j0 NH|v`rO ZVda0lex& <$ '#@jW 作成会计帐||有往来帐项to make out an account with
&4DvZq= ! a1j c_ MLL2V`vBT oq;}q 清算||清理债务to make up an account
zYH6+!VBH# AvH/Q_-b Be-gGJG qB"y'UW8 清洁帐目||与…停止交易to close ones account with
(A"oMnjWd _Z 9I') X~W5Z(w(O W*VQ"CW{^] 结帐to close an account
DfqXw^BKD SkN^ytKE a!wPBJJ '?Hy"5gUA 清理未付款to ask an account||to demand an account
?jb7Oq#[ -@AGQ+e a'Aru^el JCE364$$" 结清差额to balance the account with
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p !dS !L> 'g 清算to settle an account||to liquidate an account||to square an account
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6)7 hLO nX<%a 审查帐目||监查帐目to audit an account
T*LbZ"A 9KCnitU NcqE)"yObo E&]S No< 检查帐目to examine an account
,ad~6.Z_) u!;kBs G=\rlH]N `5h$@ 转入A的帐户to charge the amount to As account
XBi@\i= 7?p%~j )W uuU [( )]rGGNF* 以计帐方式付款to pay on account
`[Kh[| R"K{@8b {}vW= 4AUY8Pxp 代理某人||为某人on ones account||on account of one
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MO ^8E/I]- 为自己计算||独立帐目on ones own account
Xdw%Hw 0d.lF: :|P"`j hnH:G`[F 由某人收益并负风险on ones account and risk||for ones account and risk
oM QH-\(} "RZ)pav? h&.9Q{D pcm| 由某人负担for ones account||for account of one
%k1*&2"1# Hya*7l']B p8o%H-Xk EGU?54 按某人指示||列入某人帐户by order and for account of one
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*+>lbA 列入5月份帐目for May account
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1*G7Uh@K} B8;_h#^q Po9 3&qE 编入某中帐项下to pass to the account of||to place to the account of
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\T^X Koahd= 5|Vb)QBv% 寄出清算书to send in an account||to send in render an account
>aN@)=h} kax9RHvku 6WI_JbT~ X[grVe 支票薄cheque book
rTW1'@E [Zi\L>PHO %|r@q *s;$`8fM< 支票陈票人cheque drawer
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2qsva- )Q FT$rmX +xFtGF) 持票人cheque holder
-&@[]/ Sg')w1 Br1JZHgA s^js}9]p 不记名支票cheque to bearer||bearer cheque
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M% 记名支票||认人支票cheque to order
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;bkS0Vmg ~O|j*T 未到期支票postdated cheque
At +on9&= _mA[^G=gY z8vFQO\I" \`|,wLgH 保付支票certified cheque
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o5 %D e<H* LPewo AXO 未获兑现支票,退票returned cheque
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YM kZPj{^c: 横线支票crossed cheque
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;(VJZ_ G4=%<+ o6Vc}jRH q+|Dm<Ug 特别横线special crossing
:%!=Ej.J #^xiv/sV LW ntZ. } [D[ZLv 空白支票blank cheque
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mE} 失效支票,过期支票stale cheque
+% '0; mZMLDs: }SUe 4r&4} 4)Z78H%> 普通支票open cheque
N@;6/[8 /of,4aaK7 f0MHh5 kw}J~f2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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NrZI 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
wR>\5z)^ Gq+!%'][P c_HYB/' rs 7R5 F 支票换现金||兑现to cash a cheque
sE-"TNONZ &ATjDbW*( t4F 1[P qo$<&'r 清理票款to clear a cheque
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[P", [A[vR7&S tw\/1wa. 保证兑现to certify a cheque
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5* YuLW]Q?v @Je{;1 80axsU^H0 填写支票数额to fill up a cheque
E]_sl/`{od Tw-gM-m; S(9fGh /v=MGX@r 支票上划线to cross a cheque
L[##w?Xf. y*|"!FK q$>At}4 /':kJOk<[ 开发支票to make out a cheque
$I>.w4G} b[$l{RQ[? q31swP M2vYOg`t:c 签发支票,开立支票to draw a cheque||to issue a cheque
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3<zW( [fO \1J 透支支票to overdraw a cheque
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(I 2M vKol@7%N 背书支票to endorse a cheque
p>65(&N, vSPkm)O0) |;Jcf3e( ),dXaP[ 请付票款||清付票款to pay a cheque||to honour a cheque
G|IO~o0+ /_aFQ>.4n l9#M`x9 1r|'n aiZ 支票退票to dishonour a cheque
D{ @x h]vA%VuE'E nOp\43no qZCA16 拒付支票to refuse a cheque
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V(.! l#V"14y 拒付支票to stop payment of a cheque
l;F3kA #R'm|En' bC)diC C!%BW%"R 提示要求付款to present for payment
q<D'"7#. vX/~34o]\ /wH]OD{ |*i0h`a 见票即付持票人payable to bearer
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0Hzf 支付指定人payable to order
|SQ5 Sb O: :X$O7 *";,HG?|Iz d7N}-nsB 已过期||无效out of date||stale
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C j<Lj1P3 j#Bea , ~X*)gS-= 请给出票人R/D||refer to drawer
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DCrSa> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
BC9rsb 'k{pWfn=< -|"mB"Dc {ajaM'x 文字与数字不一致words and figures differ
CAX|[ g3Xq@RAJ c gH(,>}{^K /P Qz$e-!Y 支票
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0ua.aL' 时间已过account closed
9~SfZ,( GxuFO5wz )lTkqz8v b(wW;C'#0p 更改处应加盖印章alterations require initials
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时间已过effects not cleared
C C;T[b& 2E9Cp qfd/t<?|D 4nN%5c~= 停止付款payment stopped
' jf$3 ]bz']` Mm;kB/1 [nZ3}o 支票毁损cheque mutilated
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`XyH 汇款||寄钱to remit||to send money
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Wb>y ,edX;`# C (L1 mJ2>#j;5f 寄票供取款||支票支付to send a cheque for payment
*yN+Xm8o w+)MrB-} E:a_f! q"7rd?r52 寄款人a remitter
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h:\WW;s[B %SaC[9=? 7s+3^' u,mC`gz 国外汇票foreign Bill
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