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。 <O4W!UVg
会计报表statement of account 0E/16@6=
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往来帐目account current /N=M9i\;
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现在往来帐||存款额current accout e{}vT$-
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销货帐account sales V~S(cO[vj
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共同计算帐项joint account ;I]$N]8YI
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未决帐项outstanding account 2\9OT>
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贷方帐项credit account||creditor account b2UqN]{
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借方帐项debit account||debtor account N`NW*~
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应付帐||应付未付帐account payable q;9OqArq
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应收帐||应收未收帐account receivable ;BW9SqlN
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未决帐||老帐old account aHBM9 %gV
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现金帐cash account QHw{@*
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流水帐running account DUyUA'*4n|
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暂记帐||未定帐suspense account R/kfbV-b
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过期帐||延滞帐overdue account||pastdue account JJu}Ed_
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详细帐单||明细表detail account 9RJFj?^"
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会计项目title of account );L
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会计薄||帐薄account-book A:,R.P>`C
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营业报告书||损益计算表account of budiness||business report QS2~}{v
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借贷细帐||交验帐account rendered 6Y/TqI[
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明细帐account stated * ;<>@*
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与…银行开立一户头to open an account with r+;AE N48
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与…银行建立交易to keep account with F+::UWK
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继续记帐to keep account
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与…有交易to have an account with K 6HH_T
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作成会计帐||有往来帐项to make out an account with ~Is-^k)y
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清算||清理债务to make up an account (X}Q'm$n\h
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清洁帐目||与…停止交易to close ones account with /d]{ #,k
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结帐to close an account +hKH\]
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清理未付款to ask an account||to demand an account 'Z ,T,zW
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结清差额to balance the account with ik Pm,ZN
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清算to settle an account||to liquidate an account||to square an account 3rQ;}<*M
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审查帐目||监查帐目to audit an account BA cnFO
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检查帐目to examine an account 8.R~Ys*
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转入A的帐户to charge the amount to As account YR}
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以计帐方式付款to pay on account A *_ |/o
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代理某人||为某人on ones account||on account of one 4c/.#?
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为自己计算||独立帐目on ones own account E3<~C(APW
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由某人收益并负风险on ones account and risk||for ones account and risk n.\|NR'v
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由某人负担for ones account||for account of one ??tNMr5{[
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按某人指示||列入某人帐户by order and for account of one _onEXrM
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列入5月份帐目for May account K!a4
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编入某中帐项下to pass to the account of||to place to the account of tQ >
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寄出清算书to send in an account||to send in render an account h-`*
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记名支票||认人支票cheque to order [8J/#!B
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到期支票antedated cheque ?TXe.h|u
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未到期支票postdated cheque &xGcxFd
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保付支票certified cheque Q]u*Oels
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未获兑现支票,退票returned cheque N){/#3
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横线支票crossed cheque #q5
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空白支票blank cheque 5V^+;eO
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失效支票,过期支票stale cheque !P6\-.
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普通支票open cheque z}" Xt=G?
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount $
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges .mse.$TK.^
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支票换现金||兑现to cash a cheque nI-^
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清理票款to clear a cheque qx1}e
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保证兑现to certify a cheque \s.c.c*eh;
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填写支票数额to fill up a cheque 5df~] -=0Y
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支票上划线to cross a cheque &J\V
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开发支票to make out a cheque *E Z'S+wR
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签发支票,开立支票to draw a cheque||to issue a cheque -`mHb
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透支支票to overdraw a cheque IT3xX=|b
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背书支票to endorse a cheque B r GaCja
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请付票款||清付票款to pay a cheque||to honour a cheque ? jywW$
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支票退票to dishonour a cheque : -@o3Syg
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拒付支票to refuse a cheque 'J&&