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。 `@4 2jG}*
会计报表statement of account 2IK xh
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往来帐目account current I%pCm||p
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销货帐account sales P=f<#l"v
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共同计算帐项joint account h |s*i
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未决帐项outstanding account hCU)W1q#
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贷方帐项credit account||creditor account t9-_a5>E\}
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借方帐项debit account||debtor account 6$W -?
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应付帐||应付未付帐account payable ;e&hM\p
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应收帐||应收未收帐account receivable OwNA N
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未决帐||老帐old account Iu=pk@*O
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现金帐cash account S#dyRTmI
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暂记帐||未定帐suspense account w\0Oz?N
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过期帐||延滞帐overdue account||pastdue account {GGO')p
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详细帐单||明细表detail account A-AN6.
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呆帐bad account K8 Kz
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会计项目title of account W#JVU GYD
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会计薄||帐薄account-book ek+8hnkh
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营业报告书||损益计算表account of budiness||business report 5sffDEU]A
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明细帐account stated OFPd6,(E
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与…银行开立一户头to open an account with $F
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与…银行建立交易to keep account with (cqA^.Td
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与…有交易to have an account with !Z9ik
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作成会计帐||有往来帐项to make out an account with G){1`gAhNJ
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清算||清理债务to make up an account tIp\MXkTQ&
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清洁帐目||与…停止交易to close ones account with Q*{ H]
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结帐to close an account eB1eUK>
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清理未付款to ask an account||to demand an account IEKX'+t'
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结清差额to balance the account with 7$!Bq#
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清算to settle an account||to liquidate an account||to square an account qm&53
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审查帐目||监查帐目to audit an account {&A
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检查帐目to examine an account IU"!oM ^
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转入A的帐户to charge the amount to As account Q?'W >^*J
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以计帐方式付款to pay on account %4g4 C#
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为自己计算||独立帐目on ones own account 4w
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由某人收益并负风险on ones account and risk||for ones account and risk $7ME a"a
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由某人负担for ones account||for account of one 8XX
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按某人指示||列入某人帐户by order and for account of one Y+PxV*"a
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列入5月份帐目for May account X>YOo~yS5
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account =
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未到期支票postdated cheque f4^_FK&
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保付支票certified cheque cMKh
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横线支票crossed cheque Ee| y[y,
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空白支票blank cheque an@Ue7
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失效支票,过期支票stale cheque s)=7tHoqB)
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普通支票open cheque cQb%bmBc5
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >Li?@+Zl
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges :}-[%LSV
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支票换现金||兑现to cash a cheque .Dz /MSl
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清理票款to clear a cheque D\JYa@*?.h
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保证兑现to certify a cheque a;sZNUSn
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填写支票数额to fill up a cheque &3efJ?8
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支票上划线to cross a cheque *W
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开发支票to make out a cheque P!
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签发支票,开立支票to draw a cheque||to issue a cheque P'+*d#*S
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透支支票to overdraw a cheque s]qfLC
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背书支票to endorse a cheque ME.LS2'n
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请付票款||清付票款to pay a cheque||to honour a cheque vzU %5,
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支票退票to dishonour a cheque f"Z2&