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。 C\Vg{&'
会计报表statement of account eLfvMPVo
?Elg?)os
KX3KM!*
$`ztiVu3
往来帐目account current r:&|vP
m"d/b~q
>7b)y
G[Tl%w
现在往来帐||存款额current accout p[v#EyoC
v`DI<Lt
gR Nv-^
/ty?<24ko
销货帐account sales P)6lu8zQ
j6g@tx^)'
B4g8
~f
XOy2lJ/
共同计算帐项joint account W5pb;74|
'6-$Xq0^E
YF[f Z
Gy"%R-j7
未决帐项outstanding account |L::bx(
KE}H&1PjU
M \D]ml~
UiQEJXwnz
贷方帐项credit account||creditor account OqUr9?+
6bO~/mpWT~
sL^yB
1S:|3W
借方帐项debit account||debtor account 9em*r9-
E167=BD9<
}-DE`c
a|_p,_
应付帐||应付未付帐account payable /)>S<X
r&3pM2Da}
%.HJK
`BY&>WY[
应收帐||应收未收帐account receivable .Y*f2A.v
_.V?A*
v;EQ, NL
?GT@puJS-
新交易||新帐new account ) R2XU
)3A{GZj#6
=L-I-e97@
!>$4]FkV
未决帐||老帐old account $_;e>*+x
rN/|(@
'UU\4M
JX
qr3Np1
现金帐cash account &^".2)zU
O(Jj|Z
(bp9Pj
w
3ec`Wa
流水帐running account YT#3n
^jE8+h
_BM4>r?\
MCTsi:V>+
暂记帐||未定帐suspense account Nw_@A8-r
b1#dz]
]T:;Vo
Z|lU8`'5
过期帐||延滞帐overdue account||pastdue account #Pk$L+C
H^%lDz
-~{c
u47_
.Ajz
r8P
杂项帐户sundry account lSwcL
cre;P5^E
TUK"nKSZ`.
OhZgcUqQ8
详细帐单||明细表detail account / ~%KVe
Kv&g5&N,
fV>CZ^=G
"SxLN
8.:
呆帐bad account X2sH E
h
ZXXBp
2B0W~x2=
k%c{ETdE
会计项目title of account D/y bFk
N"tFP9;K
y9H%
Xl
Ex amD">T
会计薄||帐薄account-book o G*5f
uF|3/x=
p{A}pnjf
>et-{(G
营业报告书||损益计算表account of budiness||business report I=)hWC/
(IqZ@->nw
3f.b\4 U
MM_k
]-7
借贷细帐||交验帐account rendered IY'=DePd
Qd _6)M-
\W5O&G-C
8`>h}Q$
明细帐account stated Yf,K#' h:
7w:ef0S
VZr>U*J[:
Ks^6.)
与…银行开立一户头to open an account with !3n)|~r;K
2,2Z`X
H(c72]@Vg
GE;e]Jkjn
与…银行建立交易to keep account with wcSyw2D
vy2Q g
bK"SKV
f),TO
继续记帐to keep account C
(n+SY^
/n~\\9#3
>WJf=F`_H
<~ad:[
与…有交易to have an account with ZX!r1*c
6
z?/1Kj}xG
RpWTpT1
~LJY6A@y
作成会计帐||有往来帐项to make out an account with ?_x
q-
b5$Jf
jI
]xC#rwHUC
oVA?J%EK
清算||清理债务to make up an account 4(e59
ZgY
B[=(#W
AqKz$
1_fZm+oW!
清洁帐目||与…停止交易to close ones account with ;AR{@Fu.
d2oh/j6`TA
O ,rwP
t*z~5_/
结帐to close an account 0iULCK
7{e{9QbJ4
{,*"3O:\:
I}e3zf>
清理未付款to ask an account||to demand an account 0&qr
UNijFGi
IdYzgDH
NaVQ9ku7VW
结清差额to balance the account with E
XP%Mk/
R1nJUOE4w^
Q~R
~xz
,NnhHb2\
清算to settle an account||to liquidate an account||to square an account QK0h6CX
}kw/W#)J
A(?\>X
9g
JdIlWJY
审查帐目||监查帐目to audit an account gu #-O
?B
xe7O/',pa=
1h6^>()^
^~{$wVGa
检查帐目to examine an account 7.DtdyM
$0bjKy
<;E
hN['7:bQ
转入A的帐户to charge the amount to As account wi9DhVvc 0
*f,DhT/P
f;/QJ
#cj6{%c4
以计帐方式付款to pay on account W@yJAQ
2H.654
)o\jJrVDf
\Mg`(,kwe
代理某人||为某人on ones account||on account of one zBO(`=|
h~C.VJWl
-(O-%
vG \a1H
为自己计算||独立帐目on ones own account ,J`'Y+7
W
|_omr&[_
}g$(+1g
V([~r,
由某人收益并负风险on ones account and risk||for ones account and risk sXd8rj:o
SP|<Tny
5K|"\
:>p8zG
由某人负担for ones account||for account of one K}6dg<
o)OUWGjb/K
hJzxbr
<
=)hVn
按某人指示||列入某人帐户by order and for account of one ]xguBh ]
rP!#RzL
VCtH%v#S;.
j5
g# M
列入5月份帐目for May account nFe%vu8a
C7H/N<VAq
qF 9NQ;
[F5h
编入某中帐项下to pass to the account of||to place to the account of !QDQ_
Y?ez9o:/#
C&++VRnm
Me6+~"am/
寄出清算书to send in an account||to send in render an account rQ=,y>-*
~G27;Npy
CRbdAqofV
cUDoN`fSl,
支票薄cheque book Ela-,(Glk
~4?9a(>3
nenU)*o
}E`dZW*!!
支票陈票人cheque drawer u*qV[y5Bl
0oEOre3^%
~tOAT;g}q
"*,XL
uv>
持票人cheque holder %F kMv
|
Yq$sU
`bc;]@"
I|# 5NE6
不记名支票cheque to bearer||bearer cheque _gD
pKEaY
5s{ABJ\@V
D1nq2GwS
U35A
X9/
记名支票||认人支票cheque to order `GXkF:f=
8p-=&cuo\@
au,t%8AC
&i!vd/*WlD
到期支票antedated cheque O
LI$1d_
pH`44KAuM
"QvmqI>
"T H6o:x
未到期支票postdated cheque ~q&pF"va8
L. ]$6Q0
G|\^{5
r[?1
保付支票certified cheque b=3H
i|1^+;
r=c<--_@
M`6y@<
未获兑现支票,退票returned cheque 97)/"i e
wCk~CkC?
ki>~H!zB
(MHAJ]Rx
横线支票crossed cheque |a{Q0:
1
,5E`J
)*c>|7G
T
)\"Xj
普通横线general crossing $`Ix:gi
W5#611
:$+-3_oLMQ
vf4{$Oag
特别横线special crossing % >;#9"O4
67y Tvr@a
ZIdA\_c
zXsc1erli
空白支票blank cheque F7")]q3I~
r]ShZBAbYp
c)0amM
xooY'El*#
失效支票,过期支票stale cheque OxGE%R,
=vT<EW}[
mXUYQ82
,sGZ2=M}J
普通支票open cheque 1wW)tNKIF
0kDK~iT
*%vwM7
81*M= ?
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount dJ?XPo"Cm=
t tXjn
s}j1"@
.@
-$5Jw
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges yz2Ci0Dwy
fm~kM
J
]59i>
+y 87~]]
支票换现金||兑现to cash a cheque Zf7&._y.
<)*2LBF@]
lWm'
Dup;e&9g
清理票款to clear a cheque @E.k/G!~Nb
n&MG7`]N
)etmE
5sPywk{
保证兑现to certify a cheque 8}w6z7e|{
lnGq :-
$BmmNn#
'B0{U4?
填写支票数额to fill up a cheque ,<DB&&EV8
U}SXJH&&E
6dAEM;$_Z
?X?&~3iD%
支票上划线to cross a cheque fJZp?e"
g]UBZ33y
Vx_rc%'
G;3~2^lB\
开发支票to make out a cheque {A|TowBN
P6,7]6bp
. |*f!w}5
/J)l /oI
签发支票,开立支票to draw a cheque||to issue a cheque Hqh6:RuL
4x%(9_8{-
/WPv\L
R_sC! -
透支支票to overdraw a cheque
htY=w}>
CXtU"X
"!K'A7.^
v&FF|)$
背书支票to endorse a cheque _ .i3,-l)
:Sg_tOf
midsnG+jnf
27ckdyQx
请付票款||清付票款to pay a cheque||to honour a cheque FZiW
|G
EliTFxp
2}?wYI*:5|
NvjJb-u
支票退票to dishonour a cheque PN+G:Qv
*b}>cn)<v
t0:AScZY
TST4Vy3
拒付支票to refuse a cheque 1p`+
Pag63njg?
0^'B3$>
nxQ?bk}*d
拒付支票to stop payment of a cheque ;jK#[*y
5W
=(+Q>C
~#\i!I;RY}
UkCnqNvx
提示要求付款to present for payment +&KQ28r
Q-rL$%~='
:PbDU$x
#0b&^QL
见票即付持票人payable to bearer 04!(okubyp
Bqws!RM'&@
k&hc m
2WM\elnA
支付指定人payable to order }W)=@t
a=GM[{og
M^rM-{?<
nD"~?*Lt
已过期||无效out of date||stale tNs~M4TVVH
1-I
Swd'u
XC15 K@K
M4Z@O3OIE
请给出票人R/D||refer to drawer 5H,G-
AV&yoag1
gM;}#>6
C-P06Q]
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds z/ &