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。 L:t)$iF5+
会计报表statement of account ?MV[=LPL
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往来帐目account current ~.PPf/
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现在往来帐||存款额current accout U(S@1i(
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销货帐account sales >j(I[_g
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共同计算帐项joint account gqO%^b)6
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未决帐项outstanding account P\*2c*,W;
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贷方帐项credit account||creditor account ;*>QG6Fh
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借方帐项debit account||debtor account LhVLsa(-%
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应收帐||应收未收帐account receivable >"sKfiM)b
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未决帐||老帐old account yN W
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现金帐cash account ('o; M:
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过期帐||延滞帐overdue account||pastdue account 2Z IpzH/8
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杂项帐户sundry account h}B# 'e
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详细帐单||明细表detail account 4iPua"8
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会计项目title of account }HQT
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会计薄||帐薄account-book 5_tK3Q8?
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营业报告书||损益计算表account of budiness||business report m{y
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借贷细帐||交验帐account rendered 6~Oj
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明细帐account stated +fQ$~vr{'
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与…银行开立一户头to open an account with bg3jo1J
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与…银行建立交易to keep account with AQNx%
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与…有交易to have an account with LYT<o FE-
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作成会计帐||有往来帐项to make out an account with )PN
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清算||清理债务to make up an account w]YyU5rhS
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清洁帐目||与…停止交易to close ones account with 7
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结帐to close an account krY.Cc
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清理未付款to ask an account||to demand an account ^
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结清差额to balance the account with _BaS\U%1(
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清算to settle an account||to liquidate an account||to square an account %31K*i/]
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审查帐目||监查帐目to audit an account J3E:r_+
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检查帐目to examine an account 5
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转入A的帐户to charge the amount to As account :iiTz$yk
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以计帐方式付款to pay on account O@&I.d$
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代理某人||为某人on ones account||on account of one P?ol]MwaB
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为自己计算||独立帐目on ones own account e+aQ$1^t
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由某人收益并负风险on ones account and risk||for ones account and risk ur5
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由某人负担for ones account||for account of one N/.9Aj/h~&
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按某人指示||列入某人帐户by order and for account of one ZS;kCdL
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列入5月份帐目for May account yU`IyaazZ
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编入某中帐项下to pass to the account of||to place to the account of +fmZ&9hFNJ
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寄出清算书to send in an account||to send in render an account 1Pc'wfj
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支票薄cheque book ,+{ 43;a
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不记名支票cheque to bearer||bearer cheque Po[zzj>m
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记名支票||认人支票cheque to order kM@,^`&
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到期支票antedated cheque ,'}ZcN2)
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未到期支票postdated cheque hR2.w/2j
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保付支票certified cheque 'AU!xG6OQ
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未获兑现支票,退票returned cheque .j },
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横线支票crossed cheque %]` W sG
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特别横线special crossing {u5@Yp
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空白支票blank cheque 2t'&7>Ys{
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失效支票,过期支票stale cheque 0qv)'[O
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普通支票open cheque ME(!xI//JZ
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount We`axkC
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges CfAqMH*ip
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支票换现金||兑现to cash a cheque p81~Lk*Hz@
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清理票款to clear a cheque
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保证兑现to certify a cheque }K/[3X=B
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填写支票数额to fill up a cheque a'|0e]
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支票上划线to cross a cheque Vq*p?cF .
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开发支票to make out a cheque {kC]x2 U
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签发支票,开立支票to draw a cheque||to issue a cheque zIL.R#|D=
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透支支票to overdraw a cheque NEN br$,G
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背书支票to endorse a cheque r1[0#5kJ;J
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请付票款||清付票款to pay a cheque||to honour a cheque A}%sF MA
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支票退票to dishonour a cheque #):FXB$a
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拒付支票to refuse a cheque uv@4/M`
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拒付支票to stop payment of a cheque lAoH@+dyA+
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提示要求付款to present for payment V8c&2rNa
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见票即付持票人payable to bearer
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支付指定人payable to order nzU@}/A/
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已过期||无效out of date||stale b,I$.&BD
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请给出票人R/D||refer to drawer HogT#BMs
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds "/wZt c
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