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。 cd)yj&:?Bt
会计报表statement of account Z.Z+cFi
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往来帐目account current E#X(0(A)
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现在往来帐||存款额current accout ;0( |06=
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共同计算帐项joint account i7v> 9p7
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未决帐项outstanding account .I_Mmaq;i
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贷方帐项credit account||creditor account LK5,GWF;
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借方帐项debit account||debtor account i_8v >F
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应付帐||应付未付帐account payable X<{kf-GP
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应收帐||应收未收帐account receivable 2>3#/I9Y
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新交易||新帐new account CR3<9=Lv>
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未决帐||老帐old account FJxg9!%d
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现金帐cash account %<c2jvn+k
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流水帐running account h$]=z\=
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暂记帐||未定帐suspense account Itaq4 ^CE
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过期帐||延滞帐overdue account||pastdue account ;\1/4;m
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杂项帐户sundry account ppL*#/jYt
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详细帐单||明细表detail account /qf
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呆帐bad account xLX2F
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会计项目title of account s0EF{2<F
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会计薄||帐薄account-book OO$YwOKS
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营业报告书||损益计算表account of budiness||business report v*Dz4K#
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借贷细帐||交验帐account rendered 5f#N$mh
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明细帐account stated 3haR/YN
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与…银行开立一户头to open an account with :}B=Bk/q
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与…银行建立交易to keep account with frh!dN
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继续记帐to keep account ffH]`N
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与…有交易to have an account with TWU[/>K
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作成会计帐||有往来帐项to make out an account with H6.
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清算||清理债务to make up an account ##QKXSD
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清洁帐目||与…停止交易to close ones account with &_1x-@oI2:
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结帐to close an account Z@ dS,M*
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清理未付款to ask an account||to demand an account ZUd*[\F~!
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结清差额to balance the account with S=zW
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清算to settle an account||to liquidate an account||to square an account Z,QSbw@,7
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审查帐目||监查帐目to audit an account IKFNu9*"h
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检查帐目to examine an account rx\f:-3g
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转入A的帐户to charge the amount to As account 6xW1
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以计帐方式付款to pay on account _s~F/G`iT
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代理某人||为某人on ones account||on account of one ZK?:w^Z
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为自己计算||独立帐目on ones own account e)Pm{:E
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由某人收益并负风险on ones account and risk||for ones account and risk e=4k|8 G
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由某人负担for ones account||for account of one Yvxp(
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按某人指示||列入某人帐户by order and for account of one //H3{^{
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列入5月份帐目for May account VsR`y]"g
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编入某中帐项下to pass to the account of||to place to the account of t.tdY
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寄出清算书to send in an account||to send in render an account hR3Pa'/i
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持票人cheque holder y:zo/#34
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记名支票||认人支票cheque to order T\h_8
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到期支票antedated cheque S-:7P.#Q
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未到期支票postdated cheque `|^<y.-6
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保付支票certified cheque Ye}y_W
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横线支票crossed cheque Tj{!Fx^H
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空白支票blank cheque =I/J !}.
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失效支票,过期支票stale cheque hP,1;`[1
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普通支票open cheque oUw-l_ M]
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount fV}\
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ~.x!st}
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支票换现金||兑现to cash a cheque C#-x 3d-{
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清理票款to clear a cheque [
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保证兑现to certify a cheque F'#3wCzt
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填写支票数额to fill up a cheque P!O#"(r2]
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支票上划线to cross a cheque &1[5b8H;+
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开发支票to make out a cheque r=w%"3vb^
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签发支票,开立支票to draw a cheque||to issue a cheque 3Q ]MT
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透支支票to overdraw a cheque cQ8:;-M
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背书支票to endorse a cheque l1:j/[B=
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque m,KY_1%M
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拒付支票to refuse a cheque Qm-P& g-
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拒付支票to stop payment of a cheque )6j:Mbz
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提示要求付款to present for payment 4(&'V+
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见票即付持票人payable to bearer G](K2=
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