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。 1"B9Z6jf
会计报表statement of account UH&1c8y}
@<TZH
C|IQM4
^1yTL5#:Vw
往来帐目account current tSc>@Q_|
lWw!+[<:q1
{^5<{j3e
::Q);
现在往来帐||存款额current accout as|c`4r\O
=)1YYJTe9
`m; "I
*
r4/|.l
销货帐account sales :F
w"u4WI
_6S
b.9m
1S]gD&V
[Ro0eH
共同计算帐项joint account m<,G:?RM
akc"}+-oX
~eOj:H
4[CBW
未决帐项outstanding account
LO} :Ub
m#'rI=}!
4OZ5hH
h
+6M+hO]
贷方帐项credit account||creditor account m/c&/6nk
""v`0OP&J
VO;UV$$
ivUsMhx>S,
借方帐项debit account||debtor account +s(IQt
5v>{Z0TE[6
$ X=D9
h
s!;VUr\
应付帐||应付未付帐account payable KkL:p?@n
.Lr)~
*[1u[H9Cv
6n6VEwYj
应收帐||应收未收帐account receivable E%\7Uo-
Vkvb=
fov=Yd!
kGuk
-
P
新交易||新帐new account 5ih"Nds[H
o=RqegL
['OCw {<
4lh
未决帐||老帐old account ic0v*Y$
Xlqz8cI
)Rhf f$
mQ^@ \s
现金帐cash account R|)2Dg
_]D#)-uv}C
A?;8%00
bDFCZH-:'O
流水帐running account PZ!dn%4jy
BvZ^^IUb
0n<(*bfW
`l gjw=
暂记帐||未定帐suspense account IzGB
.KU SNrs'
A M1C
$
+{C9uY)$vf
过期帐||延滞帐overdue account||pastdue account rxy{a
MCi` TXr
}$0xt' q&
(+gL#/u
杂项帐户sundry account # +QWi0B
xf^
<ec
CEX}`I*-
i#]aV]IT
详细帐单||明细表detail account ;la#Vf:]
x'M^4{4[
{n'qKurxY
rZ!Yi*? f
呆帐bad account $['7vcB^
0Y6q$h>4
hLyTUt~\L
?9(o*lp
会计项目title of account U7]<U-.&
S[L#M;n
1A?\BJ"
\=w'
HZH#+
会计薄||帐薄account-book FM9X}%5nu9
J~iOP
+w k]iH
0j{F^rph
营业报告书||损益计算表account of budiness||business report SvX=isu!.
y7M:b Uh
0HHui7Yy>
up3?$hUc.
借贷细帐||交验帐account rendered %R.xS}
Q
$*AC>i\
7>'uj7r]=
%qS]NC
明细帐account stated "+n4 c'
Zp7yaz3y
(Pk"
NEP
J7'f@X~nM
与…银行开立一户头to open an account with Sg. +`xww3
d1~_?V'r]
e~+(7_2
*3_f&Y
与…银行建立交易to keep account with `%t$s,TiP
6WE&((r^
:H!(?(Pie
4#^'lKIx
继续记帐to keep account 49+ >f
o%Be0~n'
Pv/Pww\
~!nLbK2
与…有交易to have an account with
JJ/1daj
{J,6iP{>ZN
>H0) ph
zU
f>db
作成会计帐||有往来帐项to make out an account with )\T@W
<i_>
y~v`
u\{qH!?t
y4xT:G/M
清算||清理债务to make up an account !;o\5x<'$O
_ yfdj[Ot`
^Yj"RM$;N
w=f0*$ue+w
清洁帐目||与…停止交易to close ones account with o {=qC: b
2[Z0I4r
<u/a`E?
G1kaF/`O
结帐to close an account }Vvsh3
Q~fwWp-J
?mH@`c,fM
T*h!d(
清理未付款to ask an account||to demand an account Dh2:2Rz=#7
gw_|C|!P
hc-lzYS
%&^Q(f
结清差额to balance the account with (Ij0AeJ#
<,jAk4
)46
0Ed
%mY|
清算to settle an account||to liquidate an account||to square an account z^4KU\/JK
[RAj3Fr0
+yzcx3<
jja{*PZ6H
审查帐目||监查帐目to audit an account oi7
3YOB
9*#$0Y=
:e1'o
No:^hY:F8
检查帐目to examine an account p/r~n'g$
8@E8!w&~
o_iEkn
YecT 96%
转入A的帐户to charge the amount to As account ;aq `N}d
BjM+0[HC
LO"_NeuL
*"1~bPl
以计帐方式付款to pay on account Mv|vRx^b
d
i!"IQAvK
$Axng
J c
(~S<EUc$
代理某人||为某人on ones account||on account of one S[vRw]*
:~yzDk\I"-
i-`,/e~XT
nz^nptw
为自己计算||独立帐目on ones own account lp(Nv(S
_-n Y2)
^w>&?A'!
aiYo8+{!#
由某人收益并负风险on ones account and risk||for ones account and risk o6*/o ]]
zVdKYs i^
xJ-*%'(KZ
Bb~5& @M|N
由某人负担for ones account||for account of one .N5'.3
ASR-a't6
H ZPcd_(
qYx!jA]O
按某人指示||列入某人帐户by order and for account of one 't7Z] G
[q'eENG
@8|Gh]\P
2xDQ:=ec
列入5月份帐目for May account h0|[etaf
D}MoNE[r
=nzFd-P
T)8p:}P!
编入某中帐项下to pass to the account of||to place to the account of m=H_?W;
kfXS_\@iW1
~x'zX-@rC
Jz0K}^Dj[
寄出清算书to send in an account||to send in render an account 0C]4~F x~
^uhxURF
(v!mR+\x
6J\q`q(W(
支票薄cheque book \*uugw,\y
Uj,g]e8e
/jR8|sb
5C B%=iL{
支票陈票人cheque drawer AuAT]`
ABcBEv3
Tv\HAK<N
|CwG
3&8
持票人cheque holder ijFV<P
e8{^f]5
to'j2jP
N`HSE=u>
不记名支票cheque to bearer||bearer cheque :W~f;k
!N1J@LT5h
uN9e:;
RJx{eck%
记名支票||认人支票cheque to order G,]z(%
#&V5H{
Y''
6NGf
~T 02._E
到期支票antedated cheque F$h'p4$T
088C|
i
j/o;_
g2=}G <*0
未到期支票postdated cheque 9`BEi(z
VHW`NP 5Jl
V\AK6U@r^
>!
oF0R_<
保付支票certified cheque l<xFnj
wWTQ6~Y%d
WNa3^K/W{
%}h`+L
未获兑现支票,退票returned cheque c;wA
Y
9i][
MtUY?O.P2
v
U}: U)S
横线支票crossed cheque nWGR5*e:
@Dj:4
WYLX?x
Vj
B*{,
普通横线general crossing "15=ET
GJ `UO
1~@|eWr|
Szts<n5
特别横线special crossing %K zbO0
_R74/|
!BUi)mo
t8vc@of$c,
空白支票blank cheque *H"aOT^{
1Nj=B_T
fa{@$ppx
[))JX"a
失效支票,过期支票stale cheque &z
>q#'X;.
K/|
Ea]T>4
b[srG6{ &
普通支票open cheque h<% U["
.S_QQM}Q
L/x(RCD
@9vvR7{P
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount oLS7`+b$
&
@6 GI<
XG&K32_fs
El
(/em
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges t
',BI
"PzP;Br
1lcnRHO
kA^A mfba
支票换现金||兑现to cash a cheque J=*K"8Qr
?Y3@" rdR
aZKXD! 4
J3B.-XJ+n
清理票款to clear a cheque )gXTRkmw
a$m_D!b~_
_-%d9@x
%F J#uQXZ
保证兑现to certify a cheque /{X_
.fv<v
w$>3pQ8d
j=ihbR^]Tl
31}W6l88c
填写支票数额to fill up a cheque D|Si
)_
Iz
zfjw;sUX
/9_#U#vhY
x?L hq2
支票上划线to cross a cheque ]l[2hy=
cV
+'XhC#:
xl2g0?
GwQn;gkF
开发支票to make out a cheque GMm'of#
2Va4i7"X\
g.a| c\WH
[5Y<7DS
签发支票,开立支票to draw a cheque||to issue a cheque a)S7}0|R
Y6ben7j%-
frqJN
;'3]{BGcU
透支支票to overdraw a cheque 7Fl-(Nv`
/s[DI;M$o
-t4
[oB
g
X,9Gh
背书支票to endorse a cheque ow.j+<M
/6U
4S>'(
xR908+>5
4*M@]J "
请付票款||清付票款to pay a cheque||to honour a cheque
p5<2N
!kXeO6X@m
Bq!
cY
Wj
&71e5<(dG
支票退票to dishonour a cheque CgnXr/!L
*IZf
^-=Q
NHkL24ve
YKs4{?vw
拒付支票to refuse a cheque <xn;bp[
BXhWTGiG
H06Bj(Y!
70Ka!
拒付支票to stop payment of a cheque -3hCiKq
>5Lexj
H?U't
09
m mw-a0
提示要求付款to present for payment f0oek{
"l,UOv c
%j{.0H
~HDdO3
见票即付持票人payable to bearer [xdj6W
Coa -8j*R7
i&K