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。 w&8gA
[y*u
会计报表statement of account ~M6Q8Y9
*`>(K&
x>8=CiUE
MM"{ehd{^a
往来帐目account current yk5-@qo
hs}nI/#
MR=>DcR
w8:~LX.n
现在往来帐||存款额current accout dW
Y0
}Y~o =3-
{aqceg
~T7\lJ{%G
销货帐account sales qiV#T+\
~v$gk
e*;-vS9H
r4D*$H-rR
共同计算帐项joint account ,~`R{,N`
O:"gJ4D
Gdq _T*
BaIH7JLZ8
未决帐项outstanding account #uVH~P5TM
@5K/z<p%
js/N qf2>
V)
V\M6
贷方帐项credit account||creditor account }bz v&k
I:Wrwd
P(8zJk6h),
b/5
借方帐项debit account||debtor account w+(bkqz]
% zHsh
'\Z54$
(?Fz{
应付帐||应付未付帐account payable YIGQDj@
RNE})B
f8'D{OP"G
JL45!+
应收帐||应收未收帐account receivable # kl?
ww U
~]a:9Ev*
73OFFKb
sk
@6w\q?.s
新交易||新帐new account jXB<"bw
xH!{;i
a^t#kdT
k;/U6,LQ*
未决帐||老帐old account xH#R_
hdJW#,xq
T|`nw_0
Ytop=ZIl'
现金帐cash account QL%&b\K
eSHyA+F
p "EQ6_f
gf7%vyMo$
流水帐running account m~mw1r
BR*,E~%
ohklLZoZ
c,-3+b
暂记帐||未定帐suspense account Elw fqfO
Sa7bl~p\
|{]W (/
W;en7v;#I}
过期帐||延滞帐overdue account||pastdue account 4Ynv=G Qz
H5j6$y|I|N
h BD .IB
>J,Rx!fq3
杂项帐户sundry account *f{\ze@5=
' ^L|}e
Q{1Q w'+@
C&?Z\$
-/
详细帐单||明细表detail account N#
$ob9
C)66^l!x
L q<#
hF|N81T
呆帐bad account |X@ZM
_3v6c
5jAiqJq~y:
^ur?da9z'
会计项目title of account KPc`5X
eK[8$
1
5nC#<EE
=?hGa;/rb
会计薄||帐薄account-book =E?kxf[X
\2F{r<A\@
"@uKe8r|y
NH+?7rf8
营业报告书||损益计算表account of budiness||business report +ve S~
!c+,OU[
&p|+K
XIf
wj$l 093
借贷细帐||交验帐account rendered `F-<P%k
!0i6:2nw
?Vg251-H
mcbvB5U
明细帐account stated ,=!_7'm
|hHj7X<?k
U4`6S43ki
UqHk2h-
与…银行开立一户头to open an account with v;_m1UpuW
=
cQK^$6(
v__n>*x
!V/Vy/'`*
与…银行建立交易to keep account with C{Y0}ZrmlF
0m8mHJ<&
]=Im0s
&!Sq6<!v2
继续记帐to keep account !j8.JP}!)
\M$e#^g
Jc8^m0_
Ss>ez8q
与…有交易to have an account with \piB*"ln
3(?V!y{@
+r8:t5:/I
w4I&SLm-b
作成会计帐||有往来帐项to make out an account with \m Gx-g6
,v<GSiO
C=k]g
gl.uDO%.
清算||清理债务to make up an account *GUQz
w~+C.4=7
sn>2dRW{
$qndG,([F
清洁帐目||与…停止交易to close ones account with _-MILkx\
HRP
"IN
IP?
Mk=M)d`
结帐to close an account (3. B\8s
ohLM9mc9
R_JB`HFy=
Ufw_GYxan
清理未付款to ask an account||to demand an account Hsdcv~Xr;l
.{\lbI
u4eA++eT
G+5_I"`W
结清差额to balance the account with 8D]&wBR:
O%Hc%EfG
=qWcw7!"
;*J_V/&?
清算to settle an account||to liquidate an account||to square an account FGRdA^`
GMv.G
S1vUP5cZ
p+.xye U(
审查帐目||监查帐目to audit an account
]S2F9
6y0CEly>3#
T<a/GE/
ZBY*C;[)*P
检查帐目to examine an account dQ.:xu}~
$c1zMkY)u
:abpht
D*_Z"q_B
转入A的帐户to charge the amount to As account hD*83_S
kq$0~lNI$
XJSI/jpa@
4{v?<x8
以计帐方式付款to pay on account ~DL-@*&
?S8_x]E
q2{A
q[
+|K/*VVn`
代理某人||为某人on ones account||on account of one >LAhc 7I
F!RzF7h1
oR@emYL
.Ce0yAl~
为自己计算||独立帐目on ones own account "AuU5G 9'I
&Hj1jM'
O$*\JL
Z@ dS,M*
由某人收益并负风险on ones account and risk||for ones account and risk ^D]y<@01
w3>.d(Q
7`P1=`..
ZUd*[\F~!
由某人负担for ones account||for account of one p|`[8uY?
Io*
mFa?
(?vKe5
S=zW
wo$
按某人指示||列入某人帐户by order and for account of one _(_U=
aYmN'
POi
9O{b8=\}
D,,$
列入5月份帐目for May account C"cBlru8B
?l?_8y/ww
lHc|:vG?
E]&tgZO
编入某中帐项下to pass to the account of||to place to the account of (L
8V)1N
8b|m6 6#|
'-2|GX_
o
+01bjM6F_1
寄出清算书to send in an account||to send in render an account w:|YOeP
~&7 *<`7{
!#TM%w
=vD}O@tN
支票薄cheque book
W*Gp0pX
>U#j\2!
Sg
oFDJwOJ'Bj
B@K =^77
支票陈票人cheque drawer (U_dPf
KrqO7
BnPL>11Y
hNL_e3
持票人cheque holder +V,Ld&r
}Zp5d7(@w
'Im&&uSkr
_n12Wx{
不记名支票cheque to bearer||bearer cheque r.10b]b
E[8i$
qYbPF|Y=Z
$[HpY)MSRw
记名支票||认人支票cheque to order EWp'zbWP
Z*kZUx7I<
gVpp9VB
L.$+W}
到期支票antedated cheque 40Z/;,wp{
V?C_PMa
/>[~2d
kb
|X0Ys8f
未到期支票postdated cheque nTH!_S>b(Y
i=s>a;*#
<^YZ#3~1T
a4D4*=!G0
保付支票certified cheque a^MR"i
>@G
z!
DD'8r>
zmpQ=%/H
G{{Or
未获兑现支票,退票returned cheque }c;h:CE#
*+>R^\uT
~glFB`?[
MnT+p[.
横线支票crossed cheque fH[:S9@
tX.{+yyU
gA~faje
f')3~)"
普通横线general crossing ' $5o5\
J6*B=PX=(
sAKQ.8$h*
& wG3RR|
特别横线special crossing bmu<V1[W
+H8;*uZ|k,
&`A2&mZ
o]@g%_3X
空白支票blank cheque YcJ2Arml
6P:H`
dL!K''24{
uH?lj&
失效支票,过期支票stale cheque DU:
sQS4
$N`uM
D$[/|%3
2\1\Jn#q
普通支票open cheque L~~Dj:%uq
!WReThq
$/uNV1]o
)B'U_*
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ;o0o6pF
UZUG?UUM
!saKAb}d7H
/@\3#2;
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges |Zo_x}0
Oz1ou[8k
3tTz$$-#
^. i;,
支票换现金||兑现to cash a cheque P!)k 4n
sP NAG
TAu*lL(F
6uH1dsD
清理票款to clear a cheque 4$+9k;m'
,As78^E{
4)3!n*I
^D0BGC&&
保证兑现to certify a cheque NR
)[,b\v
:4
D#hOI
SEXLi8;/
^(0tNX/XD
填写支票数额to fill up a cheque #2!M+S
7TQh'j
5}4MXI4
jdY v*/^
支票上划线to cross a cheque {M?!nS6t
9h6xl i
D{,B[5
#dGg !D
开发支票to make out a cheque r4xq%hy
$u4esg
,b@0Qa"
m~Dq0 T
签发支票,开立支票to draw a cheque||to issue a cheque ku'%+svD
[]Z| *+=Q
*X;g
Y
CW=-@W7
透支支票to overdraw a cheque TJB0O]@3
NwG&uc+Q
^~5tntb.
=P+S]<O
背书支票to endorse a cheque `q exEk@S
[21tT/
#U&G$E`7
J 6
S
请付票款||清付票款to pay a cheque||to honour a cheque ^tuJM:
7
9%${ajSI
`4&\ %9
8}Y(
@
%4
支票退票to dishonour a cheque nu$LWC-
7@vcQv
kC
5.
|rzk>
7@Di nA!
拒付支票to refuse a cheque _ }!Q4K
/:e|B;P`k
5Tpn`2F
^%d+nKx9nL
拒付支票to stop payment of a cheque ){>;eky
DI}h?Uf ,
_uHyE }d
ZrA\a#z"<
提示要求付款to present for payment cx2s|@u0
l:HO|Mq
X2i<2N*@
eOn,`B1
见票即付持票人payable to bearer B>Nxc@=D
O|j5ulO}&"
=10t3nA1$
=-`+4zB\
支付指定人payable to order
3 XfXMVm
e`$v\7K
NE9e brK
v&XG4 &
已过期||无效out of date||stale jgbw'BBu
u'K<-U8H
Y+?bo9CES!
V7401@F
请给出票人R/D||refer to drawer X\%],"9%
(I[o;0w
%k$C
~82jL%-u
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 5Ij_$
a
!Q7
?$n<