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。
.a.HaBBV 会计报表statement of account
YThVG0I = 'J,UKK\5 L4>14D\ h>/teHy / 往来帐目account current
FDMQLx f (Q*q#U ~}.C*;J ;m]V12 现在往来帐||存款额current accout
iWs6 !s! \@gV$+{9 e~]P _53 q +?&w'8 销货帐account sales
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D`} 共同计算帐项joint account
b)diYsTH N]P~`) C- YYG :zHSy&i` 未决帐项outstanding account
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F Y~UuT8-c QVT0.GzR '12m4quO 贷方帐项credit account||creditor account
JHxcHh j1_>>xB Xf4Q Lw/r xWxHi6U( 借方帐项debit account||debtor account
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=JL 2*cNd}qr $u<;X^ $H<_P'h-B 应付帐||应付未付帐account payable
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x6/u+Urn 应收帐||应收未收帐account receivable
x1@,k=qrd b `P6Ox3 IVxJN(N^ GgpE"M? 新交易||新帐new account
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0?Me H# LQF;T7VKS) 未决帐||老帐old account
L1kn="5 [vu;B4^" Xe4 !XTzsN 现金帐cash account
C6>_wl] 4rhHvp 4-bM90&1t c]*yo 流水帐running account
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` M(>74(}] 暂记帐||未定帐suspense account
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1i 过期帐||延滞帐overdue account||pastdue account
M&iXdw& v}!lx)# x1~AY/)v e/4C` J- 杂项帐户sundry account
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.S-a J{4=:feIC? +P))*0(c_ &DW !$b 详细帐单||明细表detail account
/R|?v{S1 1Ne;U/ B}7j20:Z $bhI2%_`M 呆帐bad account
(%6fZ _E9[4%f F*G]Na@6D =o~mZ/ 7=M 会计项目title of account
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)f/ LTf)`SN %' 会计薄||帐薄account-book
o5]-Kuw` SEnr"} 8}BM`@MG Q0-gU+ig 营业报告书||损益计算表account of budiness||business report
iklZ[G%A0 hcW>R ;QVTb3Th sC"w{_D@*4 借贷细帐||交验帐account rendered
ByE@4+9 ShQ! '[J r5Q#GY> Swf%WuDj 明细帐account stated
0[H/>%3O d v4~CW%Td OeGLMDw Ro{xprE1 与…银行开立一户头to open an account with
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&lBlq InL_JobE8r (-J'x%2) 与…银行建立交易to keep account with
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GsO(\hR6^ ;eo}/-a_Xw 继续记帐to keep account
{^Q,G x( 7`7 M4 ?}KD<R pq_U?_5Z'r 与…有交易to have an account with
#t2N=3dOj 'PrBa[% "C3J[) qC o;DK]o>kH 作成会计帐||有往来帐项to make out an account with
Js:U1q X!{K`~DRX G'Wp)W;])\ 7z{N} 清算||清理债务to make up an account
.(8V .p Mwa B&7:=t,m( xVYa-I[Z 清洁帐目||与…停止交易to close ones account with
qHheF%[\5 KL!cPnAUu $KT)Kz8tF v2r|)c,h 结帐to close an account
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*qYw 清理未付款to ask an account||to demand an account
Oc,HnyV+ b+gu<## }tBw<7fe !5h8sD; 结清差额to balance the account with
g9;s3qXiG %TAS4hnu% XgXXBKf$ CY.92I@S 清算to settle an account||to liquidate an account||to square an account
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o\><e1P MSBrI3MqQ 审查帐目||监查帐目to audit an account
R'vNJDFY RO3q!+a$/ ZI4dD.B v>nBdpjXh 检查帐目to examine an account
1R yE8DdP AEx VKy }/\`'LQ ShlTMTgS 转入A的帐户to charge the amount to As account
PJ&L7 $;$vcV9* _iDVd2X"H ~z]VDEJ{q 以计帐方式付款to pay on account
hbr3.<o1lY FG!hb?_1 x)N QRd j+dQI_']x 代理某人||为某人on ones account||on account of one
2"shB(:z> &tf(vU;,' /s+IstW 0WKS 为自己计算||独立帐目on ones own account
tux0}|[^' n'q:L(`M TF!v ,cX G9am}qr 由某人收益并负风险on ones account and risk||for ones account and risk
Bxw(pACf D@.qdRc3 Qm*ZOz'i h 6IXD N 由某人负担for ones account||for account of one
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jrU-( XjP;O,x f}*:wj 按某人指示||列入某人帐户by order and for account of one
mvTp,^1 Z1v~tqx \/\w|j /J!:_Nq 列入5月份帐目for May account
wD$UShnm9- ZQ*Us*9I a]%sks k.c.7%|~; 编入某中帐项下to pass to the account of||to place to the account of
WcM\4q@ H[OgnnM F&7|`o3 Y6)o7t 寄出清算书to send in an account||to send in render an account
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jD<2J; v2:i'j6 Ok\X%avq 支票薄cheque book
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q~W:W}z UuF(n$B 6@8z3JW.A 支票陈票人cheque drawer
W\w#}kY nfGI4ZE $)8,dS gGM QRRq 持票人cheque holder
H|wP8uQC H=f|X<8 g*LD}`X/- d}ycC.h4k 不记名支票cheque to bearer||bearer cheque
t#t[cgI Xxd]j] 0%}*Zo(e+ ^eO/?D8~h 记名支票||认人支票cheque to order
p nI= q-_!&kDK" NV9JMB{q +DR$ >a 到期支票antedated cheque
h4F%lGot b l+g7 g; 'x"(OdM:[ B{:a,V7 未到期支票postdated cheque
#qDm)zCM v0E6i!D/ DC-d@N+ S7PWP<9 保付支票certified cheque
|rZMcl/ 8,!Oup xY!ud) | Rhqi 未获兑现支票,退票returned cheque
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6*An_f 横线支票crossed cheque
324XoMO ty pbwfM] p:Lmf8EI N8#j|yf 普通横线general crossing
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3 fC*cqc~{@ 特别横线special crossing
>,]8iMh ]- `wXi" }58MDpOF1 X<[ qX* 空白支票blank cheque
5ct&fjmR_ 0.n[_?<( NE8W--Cg| *pS 7,Hm 失效支票,过期支票stale cheque
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KbvMp1'9P 9N}\>L)_ 普通支票open cheque
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]N][Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
<L#d<lx oYStf5 ;'uQBx} Wx{E\ l 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
d>8"-$ }A24;'} {.{Wl,|7 Z}dK6h5+' 支票换现金||兑现to cash a cheque
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E[2c NEri{qxm 清理票款to clear a cheque
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; ~,HFd` 8aP/vToa 保证兑现to certify a cheque
&9#m]Mz $?0ch15/ 'YNdrvz +ZOiL[rS 填写支票数额to fill up a cheque
d-UeItyW* DdgiY9a. k*hl"oL"X #lP8/-s^ 支票上划线to cross a cheque
S v>6:y9?G &P|[YP37_ "+"=iwEAz {G:y?q'z 开发支票to make out a cheque
EE!}$qOR k k3^m1 sV '3( ^Zv 签发支票,开立支票to draw a cheque||to issue a cheque
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=H`PAE 透支支票to overdraw a cheque
@dDeOnF 2ndn8_l ;"wCBuXcu ((k"*f2% 背书支票to endorse a cheque
@0?!bua_| c[dzO.~ /9w>:i81 !.]JiT'o 请付票款||清付票款to pay a cheque||to honour a cheque
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bR,K az(<<2= 支票退票to dishonour a cheque
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p=3heCa6 K T} /fr> Fd iEr,ly 拒付支票to refuse a cheque
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r5!@WN JbMTULA 拒付支票to stop payment of a cheque
fGo4&( U ~?Q sr S\e&xUA;| Dm>"c;2 提示要求付款to present for payment
@c3xUK 'YNaLZ20 ,^#Jw`w^ 'pdTV:]zA 见票即付持票人payable to bearer
,fVD`RR(W? 11[lc2 :S+K\ e#(Ck{e 支付指定人payable to order
/d8o*m'bu! k9^Hmhjw +&Ld`d!n d8j1L/e 已过期||无效out of date||stale
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ggr 请给出票人R/D||refer to drawer
k_al*iM>H #WpkL]g2+% 1uw#;3<L mPV<
a&U 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
P3$eomX' *eVq(R9?T a|aVc'j rH+OXGoB 文字与数字不一致words and figures differ
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V3:{oL nV;'UpQw c?p^!zG 支票
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Ykbg5Z 时间已过account closed
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_@c y7R#PkQ~ ^NW[)Dq1< 更改处应加盖印章alterations require initials
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d"$8-_K 时间已过effects not cleared
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nfoDG#O 停止付款payment stopped
z3fv}_\z XC4Z ,,ah" Q M,!-~t G1"iu89d 支票毁损cheque mutilated
Pf?kNJ*Tv) h`fVQN.3 i%glQT [&Xp]:M'D 汇款||寄钱to remit||to send money
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r 寄票供取款||支票支付to send a cheque for payment
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,( snV*gSUH 寄款人a remitter
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Z/`p~e .u`[|:K 收款人a remittee
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