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。
,Sghi&Ky 会计报表statement of account
o NJ/AT ' G)Wy|* 1[u{3lQ VO. Y\8/ 往来帐目account current
an0@EkZ LEHlfB#z`@ |;9OvR> A '00DUUa 现在往来帐||存款额current accout
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5v!pm[ @fbvu_-]. tul5:}x3 销货帐account sales
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n(>@ |~#!e}L( ''v_8sv 共同计算帐项joint account
!i#;P9K ;)cSdA9 1B,RRHXn6 Vu;tU. 未决帐项outstanding account
} [D[ZLv dKZffDTZ 2$\Du9+ vA(3H/)- 贷方帐项credit account||creditor account
[u,B8DX Z~muQ c? AP/tBCeM >*vI:MG8 借方帐项debit account||debtor account
9QWS[E4 [eG- &u c|96;=z~ @0n #Qs|E! 应付帐||应付未付帐account payable
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Bs EQu M|4$ix vTP'\^; 应收帐||应收未收帐account receivable
c1jgBty )v0m7Lv#/ 6D w[n jc)D*Cf 新交易||新帐new account
}g>&l.2X !oM1 qo$<&'r 0dXZd2oK@ 未决帐||老帐old account
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a2o+tR;H 现金帐cash account
\CU.'|X 9dSKlB5J Rz*%(2Vz M0"xDvQ 流水帐running account
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U #LBZ%%v 3mr9}P9; XZIj' a0d 暂记帐||未定帐suspense account
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Tp!Ub\Cc gQ,PG 1_XdL?h#o mhT3 Fwc 过期帐||延滞帐overdue account||pastdue account
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Ss_ &7JCPw 4}fG{Bk 杂项帐户sundry account
Ko2{[% z1(rHJd o!\Vk~Vi& }|AUV 详细帐单||明细表detail account
U1J?o#( VT;$:>!+ ewY+a ,t cFD(Ap 呆帐bad account
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o -b <_ddGg~ 3QU<vdtr 会计项目title of account
>g8Tl`P,iN ^5j9WV Xxp<qIEm trtI^^/% 会计薄||帐薄account-book
GC#3{71 V 7%rKK WPpl9)Qc m7g; psg 营业报告书||损益计算表account of budiness||business report
$(.[b][S yH@W6' . +hV7o!WxC NFU 5+X-c 借贷细帐||交验帐account rendered
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UbRp 明细帐account stated
IGOqV>; iK= {pd kImS'i{A QcIa%lf 与…银行开立一户头to open an account with
YPFjAQ F{ B__Kf O-}{%)[ F b P4R 与…银行建立交易to keep account with
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DCrSa> 继续记帐to keep account
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>G xQ-]Iw5 {: T'2+OH> 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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kbzJ F%UyFUz ts<5%{M( 清算||清理债务to make up an account
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0 y9cW&rDH ' jf$3 +ng8!k 清洁帐目||与…停止交易to close ones account with
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a@ PmZ-H> vUk <z* [y7BHikX) 结帐to close an account
dq+VW}[EO mJ2>#j;5f N,0l5fD~T f"\G"2C 清理未付款to ask an account||to demand an account
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=fbmK 结清差额to balance the account with
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%`& kq&xH;9=. 清算to settle an account||to liquidate an account||to square an account
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xfZ. 审查帐目||监查帐目to audit an account
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Z+s- YC+}H33 Y7g^ ?6 检查帐目to examine an account
-T3 z@k US3rkkgDO <mN.6@*{ `}<x"f7.z 转入A的帐户to charge the amount to As account
nQbF~ EX zA(igS -]HPDN,OB H <7r 以计帐方式付款to pay on account
`L n,qiA qYjR G>"=Af(t?Y 6?GR+;/ 代理某人||为某人on ones account||on account of one
[HNWM/ff7+ cXP*?N4Cf `P/7Mf Z{&dzc 为自己计算||独立帐目on ones own account
,c }R*\ CRXIVver b7;`A~{9v phk fPvL{ 由某人收益并负风险on ones account and risk||for ones account and risk
/~=W3lhY W%$sA}O D3,9X#B= ,gY bi-E 由某人负担for ones account||for account of one
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?4QX;s7 O>FE-0rW}e 按某人指示||列入某人帐户by order and for account of one
G_m$W3 zS MLVrL r t Ky:y1\K1^K {|:ro!& 列入5月份帐目for May account
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Y0 /s i6Zsn#Z7) `Ckx~'1M: Cf&.hod 编入某中帐项下to pass to the account of||to place to the account of
i"4&UJu1; _'OXrT#Q J]m[0g7O_ DAvF ND$= 寄出清算书to send in an account||to send in render an account
?^f=7e8] 4 C7z6VWg = ^NTHc^* L'A>IBrz 支票薄cheque book
NA`qC.K Ja`xG{~Y7i *PSUB{i( 2*[Gm e 支票陈票人cheque drawer
JI5%fU%O#n cT&!_g#g ZUg~8VVe C]- !uLy 持票人cheque holder
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QGq8r> <F%c"Rkh 不记名支票cheque to bearer||bearer cheque
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X` Eu \OlB(%E7 记名支票||认人支票cheque to order
J^y}3ON [t}@>@W| qRbU@o.3 (\zxiK 到期支票antedated cheque
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x?m "a% ~!iZn 未到期支票postdated cheque
Hl*V i3bQU c|2+J:}p \r5L7y$9 h *u)#yEJ) 保付支票certified cheque
*~%QXNn` *ujJpJZ2 Vm8rQFCp74 k;~*8i=%,\ 未获兑现支票,退票returned cheque
%8hx3N8> 8bf~uHAr OTmw/ #ug GpC*w
~ 横线支票crossed cheque
K2@],E?e%| p?H2W- i%3q*:A]2 {=Z _L?j 普通横线general crossing
Wi"3kps q 6-t:eo9 *a2-Vte xhw0YDGzf 特别横线special crossing
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_ D6vhW:t8? H9Dw#.em 空白支票blank cheque
j9g0k<eg 4V7=VZ,@3 =jD9oMs {osadXdC 失效支票,过期支票stale cheque
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iVZX +&*Ybbhb 普通支票open cheque
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mxa ~@%#eg 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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]!ZV 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
(RafidiH m*rw?nLZ wak`Jte=}m Ur,{ZGm 支票换现金||兑现to cash a cheque
KF}_|~~T ,ek0)z. 6>F1!Q }c,:uN 清理票款to clear a cheque
'da$i W&p f%? l*]nvd_ G4{TJ,~ 保证兑现to certify a cheque
EE,C@d!*k7 >gZ"^iW F,h}HlU y;ymyy& 填写支票数额to fill up a cheque
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N 支票上划线to cross a cheque
:,pdR>q%(y Je#vu`.\\ a~A"uLBR '$y.`/$ 开发支票to make out a cheque
w(UZmZb} *$9Rb2}kK gjc[\"0a5h mExJ--} 签发支票,开立支票to draw a cheque||to issue a cheque
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^9`~-w =:(<lKf,<F (F'?c1 透支支票to overdraw a cheque
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e| ](SqLTB+? g#r,u5<*? 背书支票to endorse a cheque
BBHoD:l A1/[3Bz g{^(EZ, B5MEE 请付票款||清付票款to pay a cheque||to honour a cheque
h45RwQ5Z !Tu4V\^~A Rq,Fp/ e|Mw9DIW 支票退票to dishonour a cheque
p0@l581 -14~f)%NQ* }`D-]/T8. w02t9vz
拒付支票to refuse a cheque
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Ml "-A@d&5. 拒付支票to stop payment of a cheque
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v0Xj 提示要求付款to present for payment
{14sI*b16 7oFA5T _ ^9 {r2d&c Jec<1|
见票即付持票人payable to bearer
q\T}jF\t 06fs,!Q@ VQHQvFRZ) '^~38=FA 支付指定人payable to order
"MU)8$d H'wh0K( g].v #Q$`3rr 已过期||无效out of date||stale
g0"KCX r:9H>4m 5 @61=Au C^!ej" 请给出票人R/D||refer to drawer
eVB.g@%T {uji7TB 4&'_~ qU q<!KtI4 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
&{(8EvuDd u(P;) E"1 ~ZXAW~a} O!.mc=Gx7 文字与数字不一致words and figures differ
\|q.M0 :R9 DJh\ i"U<=~ .47tj`L 支票
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e \ rb 时间已过account closed
)uIHonXU Mv^G%zg2 PbN"+q M ky98Bz% 更改处应加盖印章alterations require initials
ZeYkZzN L}5IX)#gH ,Jh('r7 =| M[JPr (8/Qt\3jv
HOY9{>E}z 时间已过effects not cleared
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=S7zzL) b(McH*_8e $>mTPNF 停止付款payment stopped
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* VIjsz42C o4g<[X) 支票毁损cheque mutilated
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B[rxV `nDgwp:b" 34P5[j!h 汇款||寄钱to remit||to send money
C5jR|| =2=n 2!^[x~t dQ4K^u 寄票供取款||支票支付to send a cheque for payment
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