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。
"OA{[)fw" 会计报表statement of account
zfE8=d8U <5mv8'{L t1 U+7nM UlXxG| 往来帐目account current
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K[; 现在往来帐||存款额current accout
#AB5}rPEI j}B86oX 7i{(,: ,~&HL7v 销货帐account sales
GA$fueiQNs W1M322]>L T&MhSJf# b>8TH-1t~ 共同计算帐项joint account
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未决帐项outstanding account
L@/IyQ[H1 pqb`g@ d@1^U9sf enZZ+|h 贷方帐项credit account||creditor account
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qJ 借方帐项debit account||debtor account
ppNMXbXR d"miPR &^DVSVqs^ TwI s_r: 应付帐||应付未付帐account payable
Y I;iG[T,& PU,$YPrZ }.&;NgZS mB"I(>q*M 应收帐||应收未收帐account receivable
A9 g%> mICEJ\`x MjQju@ {4,],0bjx/ 新交易||新帐new account
wiZ $C5*@`GM$ zD<W`_z q)Nw$dW< 未决帐||老帐old account
%+Ze$c}X :o{,F7(P eh<mJL%T 1w(3!Ps+ 现金帐cash account
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~R <>9!oOa SU4i'o 流水帐running account
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% $8UW^#Bpq 暂记帐||未定帐suspense account
ty.$H24 `3i>e<m~ Fc5t,P r>peKo[X( 过期帐||延滞帐overdue account||pastdue account
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1 )V2W:M ]&]DFY~n J|f29B-c 杂项帐户sundry account
X:g5;NT \8QOZjy k%cE8c}R;A =X7kADRq 详细帐单||明细表detail account
e~zgH\` jBYvOy*$Q v;o1c44; Oa~ThbX7 呆帐bad account
Z>g>OPu ?#=xx.cF IoLi7NKw oC>J{z 会计项目title of account
O;<wDh)Yt zG6l8%q'UE e!jy6t N~8H\
会计薄||帐薄account-book
`hj,rF+4 mW%8`$rVEO 196a~xNV `_OrBu[ 营业报告书||损益计算表account of budiness||business report
"Esl I dz([GP'-* /Rq\Mgb .5G`Y 借贷细帐||交验帐account rendered
"UMaZgI Tt)z[^)% ?<!qF:r: f_S$CFa@ 明细帐account stated
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(Q 与…银行开立一户头to open an account with
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[4} 3?*dv14 CLaQE{ 与…银行建立交易to keep account with
<C'_:&M !\7`I}: =Z:]% c}qpmW F 继续记帐to keep account
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(E0H [_)`G*X(N 与…有交易to have an account with
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G%1 9BtGzI\ E#,"C`&* 作成会计帐||有往来帐项to make out an account with
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_:m70%i 4@-tT;$ C{J5:ak 清算||清理债务to make up an account
Ea@0>_U| ZR}v_]l^ M#'7hm6 kBR=a%kG 清洁帐目||与…停止交易to close ones account with
_k2R^/9Ct% YP02/*' kzZgNv#G; ;\0|1Eem` 结帐to close an account
HqWWWCWal <\^o z[c8W@OJ iP(MDVg 清理未付款to ask an account||to demand an account
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qh .4CDQ&B0K oDA'$]UL 结清差额to balance the account with
Mgw#4LU ,/+Mp }+ KM"+@$< %]LoR$|Y 清算to settle an account||to liquidate an account||to square an account
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%eP aH6j,R% Cb+sE"x] 审查帐目||监查帐目to audit an account
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PR Ns9^ fxcE1=a 检查帐目to examine an account
6-wpR 'bl9fO4v @o0HDS SSF:PTeG> 转入A的帐户to charge the amount to As account
|Gz<I ~RbVcB# ~%*l>GkP* <9pI~\@w 以计帐方式付款to pay on account
:(~<BiqR( s1_Y~<yX $=plAi *,X)tZ6VX 代理某人||为某人on ones account||on account of one
`?$-T5Rr bKS/T^UQ nr]=O`Mvh Ms6;iW9 为自己计算||独立帐目on ones own account
%h ;oi/pe uN<=v&]q c/K#W$ l t[!,puZc# 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
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3- PJB_"?NTTC k H65k ( -4QZ/ * 按某人指示||列入某人帐户by order and for account of one
^IiA(?8 28^/By:J _(f@b1O~ H,KH}25 列入5月份帐目for May account
Q+Nnj(AQY TE&E f$h YTTy6*\,_ Kc]cJ`P4. 编入某中帐项下to pass to the account of||to place to the account of
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auN8M. 2+pw%#fe 寄出清算书to send in an account||to send in render an account
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VzG 支票薄cheque book
g[i;>XyP T+XcEI6w EUw4$Jt^p @GAj%MK$ 支票陈票人cheque drawer
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{k2 持票人cheque holder
rIPg,4y*S! = z5=? #p=+RTZ< _RcEfT
不记名支票cheque to bearer||bearer cheque
=X'EDw oa+'.b~ v0WB.`rO a. u{b&+9 记名支票||认人支票cheque to order
K'8o'S_bF >}.~Y#Ge !pe[H*Cy |qpm
到期支票antedated cheque
7]u_ ;xTMOuI* b7xOm"X,N 5D3&E_S 未到期支票postdated cheque
q:>`|~MX )`k+Oyvi< `&a8Wv M97+YMY) 保付支票certified cheque
7g8\q@', )e[q%%ks MeV4s%*O+ ZyU/ .Uk 未获兑现支票,退票returned cheque
+Rd\*b LVP6vs n>^9+Rx|i 5Q}HLjG8Z 横线支票crossed cheque
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ptG$Z 普通横线general crossing
YedF% 4u p7:? '#K~hep ^l(,'>Cn 特别横线special crossing
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,Kc "}uu-5]3 <6N3()A)%1 UGOe(JB 空白支票blank cheque
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t]m UWCm:eRQ f:t5`c. >&Ye(3w& 失效支票,过期支票stale cheque
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\|_:' 6jal5<H |c]L]PU 普通支票open cheque
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Q{ BhyLcUBuB W.7u6F` |<YF.7r; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
@$ )C pg 5',b~Pp CwEb ? F>u/Lh! 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
kx0w?A8- +I~U8v- 7z&^i-l. C5^N)-]" 支票换现金||兑现to cash a cheque
a'G[!" ,(yaWd6 uvD*]zX RoD9 清理票款to clear a cheque
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保证兑现to certify a cheque
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?k"AtL 填写支票数额to fill up a cheque
n22OPvp f2$<4Hhmm QRY7ck:N ubi6= 支票上划线to cross a cheque
hcD.-(-;) H!g9~a e]d\S]5 u z>V 开发支票to make out a cheque
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|fWR[\NU 62xAS#\K> 签发支票,开立支票to draw a cheque||to issue a cheque
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y A +?[iB"F 透支支票to overdraw a cheque
!L'O")!3 ^d/,9L\U .$-%rU:*} (<5&<JC{ 背书支票to endorse a cheque
R 9Yk9v w259': (@u" |Q~5TL>b 请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque
"/U~j4O h`p9H2}0 e/u(Re a{8g9a4 拒付支票to refuse a cheque
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拒付支票to stop payment of a cheque
~bk+JK- > 'x\{sv J"RmV@| <)9E .h 提示要求付款to present for payment
n<>/X_m erZ%C < f<~S0[H *+'l|VaVq\ 见票即付持票人payable to bearer
VYN1^Tp z}m)u 6P*2Kg` q\6ZmKGnT 支付指定人payable to order
)OcG$H NK |G]M"3^ [6t!}q k%?A=h 已过期||无效out of date||stale
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GRH9W cH%#qE3 -{XXU )Z 请给出票人R/D||refer to drawer
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{MK ^iq$zHbc0u YV0K&d 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
#/Qe7:l SLG3u;Ab ()v{HBi Xz, sL 文字与数字不一致words and figures differ
T&`H )o >Kc>=^=5 PH}^RR{H[ q9&d24| 支票
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"Aq-H g 时间已过account closed
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