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。 :%rS
=f
会计报表statement of account "E*e2W
)q~DTR^z-
Kyg=$^{>G
vv0Q$
O->
往来帐目account current vRQOs0F;
X
$?3U!
U^lW@u?:
y*b3&%.ml
现在往来帐||存款额current accout 0?Q_@Y
.giz=*q+
L1m{]>{-
Qt>>$3]!!
销货帐account sales G 7LIdn=
pf" <!O[
P A;6$vqX
;^){|9@
共同计算帐项joint account "h"NW[R
I s57F4[}
d3Di/Iej
d=* x
#In
未决帐项outstanding account ?knYY>Kzh1
AasZuO_I
G5.nPsuM
4$6T+i2E
贷方帐项credit account||creditor account 62'1X"
1=}qBR#scY
v}
JD2.O+
_D7 ]-3uC!
借方帐项debit account||debtor account r{?TaiK
,YYVj{~2
Vy<HA*
xJ8%<RR!t
应付帐||应付未付帐account payable n'FwM\
ksR1kvTm
v4/-b4ET
25y6a|`
应收帐||应收未收帐account receivable ,,L2(N
Kn;D?ioY
[/M^[p
8|?LN8rp
新交易||新帐new account ow'Vz
Ay-
`Nh
"
>JwLk[=j
p>=[-(mt
未决帐||老帐old account una%[jTc
Z)9g~g94
siDh="{s
`lDut1J5n
现金帐cash account ^eYqll
/U
w~R`D
fl\aqtF
V%0I%\0Y
流水帐running account FyoEQ%.bI
qml2XJ>
0JuD^
i+3fhV
暂记帐||未定帐suspense account /\s}uSW
P,S
G.EFK
s)
O[t
3uu~
p!2
过期帐||延滞帐overdue account||pastdue account T\s)le
RC#C\S6
4674SzL
&)F*@C-
杂项帐户sundry account /c2'dJ(H
Uggw -sRU
Scm36sT{
F1%vtk;2?
详细帐单||明细表detail account 0yM[Z':i'{
v60^4K>
kUx&pYv
j9+I0>#X
呆帐bad account 69y;`15
o\otgyoh
>kZ57,
U).*q?.z
会计项目title of account 3VnQnd E
cXMhq<GkAA
nR>r2wMk@
Mp$@`8X`
会计薄||帐薄account-book ~rr 4ok
M@1r:4CoKH
^vs=f95
-
m=
8&B
营业报告书||损益计算表account of budiness||business report cV{%^0?D
AGP("U'u
^>y@4q B
'V+dBt3
借贷细帐||交验帐account rendered `~UZU@/x
f&,{XZ
;{[>&4
FSuAjBl0-
明细帐account stated ZPN
roCK`
{+<P:jbz;
z\ss4
Q^K "8 ;
与…银行开立一户头to open an account with +z9@:L
8;Fn7k_Uf
5Ky#
GuC
jeyLL<
与…银行建立交易to keep account with ~n')&u{
,vqr<H9e
XMB[h
/"H`.LD.?
继续记帐to keep account /y7M lU9
(}r|yE
am_gH
3cS2gxF
与…有交易to have an account with CBQhIvq.d
g[>\4B9t
"N:XzG
:!;'J/B@..
作成会计帐||有往来帐项to make out an account with kc'pN&]r:
B<8N96fx
'$As<LOEd/
pu!d qF<
清算||清理债务to make up an account G!8Z~CPF
qrvsjYi*w
ffXyc2o
G'zF)0oD
清洁帐目||与…停止交易to close ones account with #eU.p&Zc
e6X[vc|Y}
_ ~RpGX
w:Jrmx
结帐to close an account ultG36.x
?.c;oS|
=ItkFjhBc
*?+V65~dW
清理未付款to ask an account||to demand an account (\"k&O{
5F t5@UF~
Glq85S
kY,U8a3!
结清差额to balance the account with 8;y&Pb~)
>3:?)
UY2X
m|=Ecu
清算to settle an account||to liquidate an account||to square an account @cRZk`|1n
)2UZ% ?V#
[>#*B9
:0K8h
审查帐目||监查帐目to audit an account hqk}akXt
{
74mf'IW
t:JI!DR
]J9cVp
检查帐目to examine an account zJM S=r
lT\a2.E
/sR%]q
|L
.t&R>9cZ^
转入A的帐户to charge the amount to As account 5!C_X5M
E@a3~a
obK*rdg,
<]C$xp<2
以计帐方式付款to pay on account .yT8NTu~0j
d_S*#/k
w|mb4AyL{?
<?D[9Mk$
代理某人||为某人on ones account||on account of one r4x3$M c
iDl;!b&V.
C=uZ1xg*,
=S
[yE]v^
为自己计算||独立帐目on ones own account Y\],2[liF
+
SZYg[
jNwjK0?
oIGrA-T}
由某人收益并负风险on ones account and risk||for ones account and risk 3$vRW.c\q
\JG8KE=j
~,D@8tv
,=
(Z00#(
由某人负担for ones account||for account of one I"AYWo?
S1n3(U:m
c4e_6=Iv
VZ>On$hp
按某人指示||列入某人帐户by order and for account of one 5`~mmAUk;`
:ztr)
rOW-0B+N
z|G9,:9
列入5月份帐目for May account a/~aFmu6b
#8{F9w<Rf
?#0snlah|
`=#01YX[0
编入某中帐项下to pass to the account of||to place to the account of TUL
_TR
2:}fe}
vgn@d,v
2)?(R;$,
寄出清算书to send in an account||to send in render an account -3Avs9`5
h9$ Fx
?%Rw(E
|{g+Y
支票薄cheque book _ 7oV<
3>zN/f
QYXx:nIrg
He0=-AR8
支票陈票人cheque drawer aI
zv
^x*nq3^h\
@Un/c:n
54p tP
持票人cheque holder Z_z#QX>=D
#Fd W/y5
^tAO_~4
"X1vZwK8N
不记名支票cheque to bearer||bearer cheque 60B-ay0e$b
mMw;0/n
TYS\95<
:xeLt;
记名支票||认人支票cheque to order <bmLy_":
T{MC-j _T9
Ueyw;Y
=V $j6
到期支票antedated cheque =G>(~+EA
d+2daKi
9BON.` |_
\P?ToTTV
未到期支票postdated cheque CmC0k-%w
Hhv$4;&X
%]4-{%v
3{J.xWB@:
保付支票certified cheque ai ftlY
Bku'H
u}jrfKdE
SE `l(-tL
未获兑现支票,退票returned cheque X-Ycz 5?
E&2tBrAq
?b$3ob"
}=GM?,7b
横线支票crossed cheque 'F_}xMU
w=J4zkWk
2w1tK
X ,
ZeD
普通横线general crossing tHI*,
d79N-O-
LpWI>sNv
m6n hC
特别横线special crossing U</+ .$b
'h*Zc}Q:
#)74X%4(
(K
#A
空白支票blank cheque 1L[S*X
31XU7A
*8\(FVyG^
LM1b I4
失效支票,过期支票stale cheque :R+],m il
v]bA
Wo
"{F;M{h$},
\3^Pjx
普通支票open cheque 5u,sx664
YvTA+yL
zqGYOm$r
f5?hnt`m
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 3?ba
1F0Nw
#v8Cy|I
XiG88Kwv
Kym:J \}9B
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5Rs?CVVb
|h,FUj<r
NgxO&Zp
6y@<?08Q
支票换现金||兑现to cash a cheque Y'_ D<Mp
cEi<}9r
F*<Ws;j
'3%*U*I
清理票款to clear a cheque lIl9ypikg
Q-Y@)Mf~?0
~7BX@?
rk|a'&
保证兑现to certify a cheque -s~p}CQ.
):E'`ZP!F
JS2!)aqc
g
=\13#F
填写支票数额to fill up a cheque y Hw!#gWM
j?J=w=.Nx
?M<|r11}
j&}B<f _6J
支票上划线to cross a cheque +
-k`x0v
Kz^ hQd
^z?=?%{
!L$oAqW
开发支票to make out a cheque 9jjL9f_3
fW[.r== Kf
YD+QX@
1
'%-y
签发支票,开立支票to draw a cheque||to issue a cheque V9]uFL
V,'FlU
Sl~C0eO
b
l9E&B/
透支支票to overdraw a cheque n(# c`t*
iy9VruT<