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。
w*|7!iM 会计报表statement of account
L30$%G| ~Q>_uw}g# QC X8IIHG ;d'Z|H; 往来帐目account current
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8 7g(F#T?;' a)#1{JaoY 现在往来帐||存款额current accout
tX"Th'Qi m/qbRk68s .?!N^_ Ez3 DNj"SF(J 销货帐account sales
%o:2^5\W {FG|\nPw >$,y5 AJ& YI
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K\ 共同计算帐项joint account
S -'fS2 y(=#WlK} y:h}z). <1.A=_
M 未决帐项outstanding account
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$LLA,?;! K.z64/H: _!?Hu/zo 贷方帐项credit account||creditor account
" $ew~;z f}@jFhr'< 1[t=XDz/e pmFk50` 借方帐项debit account||debtor account
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_ 应付帐||应付未付帐account payable
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{a: ^_%kE%I 应收帐||应收未收帐account receivable
D^-7JbE] T1r3=Y4 A?oXqb G_dsrpI=N 新交易||新帐new account
hAjM1UQ,Y j$7Xs" l?q%?v8 C^z\([k0er 未决帐||老帐old account
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9oH,gZ 03iv3/{H 现金帐cash account
Vm|Y$C C( id=F wV)}a5+ "sKa`WN} 流水帐running account
#%FN>v3e Dr~=o% n?:= hG_?8:W8HT 暂记帐||未定帐suspense account
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q,3;m[cA _zu?.I0^ D>!6,m2 过期帐||延滞帐overdue account||pastdue account
NKmoG\* ;=< ^0hxer lMz<s KnNh9^4"\2 杂项帐户sundry account
!8@*F uyF|O/FC 3~qR }BmS)Jq 详细帐单||明细表detail account
D)brPMS:o /n4pXT 8V-\e?&^ 2nFy`|aA% 呆帐bad account
'>v^6iS j2Pn<0U S',9g4(5 0gn@h/F2% 会计项目title of account
((rv]f{ ,b$2= JO'f vwr74A.g0 "|m|E/Z-9 会计薄||帐薄account-book
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0i7% 营业报告书||损益计算表account of budiness||business report
a?R[J== i\H+X j4R 4H; xc?}TPpt 借贷细帐||交验帐account rendered
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-~4+w c[ht`!P Y&2aO1 明细帐account stated
]=!P(z| ? &zQaxD ofW+_DKB?l ~B$b)`* 与…银行开立一户头to open an account with
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{I"R8 与…银行建立交易to keep account with
8#` 6M5 Z7jX9e"L gZT)pP /dDzZ%/@ 继续记帐to keep account
d/7l efF w.N,)]h j|e[s ?d xiyxrR; 与…有交易to have an account with
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v0C@r ZB5?!.ND (P==VZQg ,PWj_}|L[ 作成会计帐||有往来帐项to make out an account with
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<9 F (RXS~8 清算||清理债务to make up an account
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! /!Z^Y `dJDucD 清洁帐目||与…停止交易to close ones account with
gUB{Bh($Y &B!%fd.' `eRLc}aP2 <E':[.zC 结帐to close an account
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清理未付款to ask an account||to demand an account
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wAbp3h X |ia@,*KD 结清差额to balance the account with
W'_/6_c$! >kdM:MK S=gW(c2' FQf#* 清算to settle an account||to liquidate an account||to square an account
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: 审查帐目||监查帐目to audit an account
Kla:e[{ .R5/8VuHF =8{*@>CX {Iy7.c8S 检查帐目to examine an account
zj]b&In6; $<e +r$1 {e]NU<G , p27p~b& 转入A的帐户to charge the amount to As account
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] v`)m">e*w 以计帐方式付款to pay on account
i+~QDo(Pi :$"7-a%f 6tOi^+qN Mr6E/7g% 代理某人||为某人on ones account||on account of one
s!h5hwBY o_yRn16 B5Va%?Wg?H XUsy.l/ 为自己计算||独立帐目on ones own account
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~# 7b.U!Ju n0.8)=;2 由某人收益并负风险on ones account and risk||for ones account and risk
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>9 6H;kJHn 由某人负担for ones account||for account of one
T|f_~#?eV tL8't]M, vug-n 8 q[boWW 按某人指示||列入某人帐户by order and for account of one
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1JF 列入5月份帐目for May account
nx :)k-p_[ A;%kl`~iyz r"]Oe$[# 4GTrI@}3 编入某中帐项下to pass to the account of||to place to the account of
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OQ|,- bD@@tGr;W <t6d)mJ% 寄出清算书to send in an account||to send in render an account
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(v'\ 7sN0`7 支票薄cheque book
aa=b<Cd Ij$)RSPtH Q}z{AZ QAXYrRu 支票陈票人cheque drawer
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W2s[p r !ZA}b[ 持票人cheque holder
'X ~Ab 3AP YO gDc]^K4> cV(H<"I 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
Ris-tdg M[vCpa Pd&,G$l }Y$VB%&Hy 到期支票antedated cheque
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5T(nEA 5z[6rT=a " V/k<HRw 未到期支票postdated cheque
jM;d>Gymx ~:s!].H "#J}A0 (aBP|rxg 保付支票certified cheque
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k/o=% e7wKjt2fy zlN+edgY#, ?xf~!D 未获兑现支票,退票returned cheque
u4xA'X'~R 3_@G{O)e _BCT.ual OT"lP(, 横线支票crossed cheque
X[Y#+z4 o+R. u}| &,Uc>L%m !zl/0o 普通横线general crossing
q2D`1nT <|wmjW/D g;ct!f=U ]#+5)[N$> 特别横线special crossing
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空白支票blank cheque
F}\[eFf[ &8.z$}m N_|YOw6 ^S3A10f, 失效支票,过期支票stale cheque
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x%ZiE5# mfUKHX5 普通支票open cheque
s'_$j$1 >hh"IfIZ4 C[^a/P`i Q9SPb6O2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
]q@rGD85K H74NU_ vs*_;vx (d1V1t2r6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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qW,[@ Uia)5z z8 Ebmqq#SHjX BZ8h*|uT" 支票换现金||兑现to cash a cheque
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8'>.#vyMGv ^2(";.m tauP1&%oH{ 清理票款to clear a cheque
FC|y'j 0 'Sm/t/g"| qM+!f2t 9p!d Q x 保证兑现to certify a cheque
*NKC\aV`0 a .B\=3xn uBV^nUjS"m Bx_8@+ 填写支票数额to fill up a cheque
K.c6Rg m|g$'vjk 7~QwlU3n<F rl_1),J\qG 支票上划线to cross a cheque
4{1c7g LKoM\g( xQcMQ{&; =D;UMSf 开发支票to make out a cheque
xNkwTDN5 .'+|>6eU BUboP?#%) 9'1;-^U1 签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque
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dp gs)%.k[BqG >(YPkmH 背书支票to endorse a cheque
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X 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
z.\[Va$@l 5Rt0h$_J Uz m[e%/` h)aWerzL 拒付支票to refuse a cheque
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rB 拒付支票to stop payment of a cheque
8Y;zs7Y QL|:(QM GurE7J^= +A&IxsTq5= 提示要求付款to present for payment
fQ?n( n?KS]ar> kAKqW7,q" _|Kv~\G! 见票即付持票人payable to bearer
T(fR/~:z? 9_CA5?y$: *<h E.G h@i 支付指定人payable to order
@a7(*<". FZ'>LZ }Rf:DmPE He$mu=$q{ 已过期||无效out of date||stale
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Hms t&?v9n"X 请给出票人R/D||refer to drawer
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![."xHVeL FlA$ G3 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
e7j]BzGvl ?p/kuv{\o# yP=isi#dDY gQcr'[[a 文字与数字不一致words and figures differ
\~1zAiSd># c75vAKZ2 '<E8<bi KzH}5:qI 支票
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p2_Zsq 时间已过account closed
p?gLW/n %A[p!U 0?*I_[Y 2b&;Y /z 更改处应加盖印章alterations require initials
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QvQf@o 时间已过effects not cleared
QbKYB d/99!+r n|`):sP "5DAGMU 停止付款payment stopped
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5YW L4s R*5;J`TW n^(yW b2@x(5# 支票毁损cheque mutilated
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Om q^+NhAMz 汇款||寄钱to remit||to send money
HyYQQ Xm[r#IA v{*X@)$ )mO;l/,0 寄票供取款||支票支付to send a cheque for payment
|+=:x]#vV e/#&5ISk .A[.?7g {%k;V ~ 寄款人a remitter
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[ 3#ZKuGg= n&78~@H 收款人a remittee
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W qJzK8eW A;nmua-Fv 国外汇票foreign Bill
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