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。 )O+V ft
会计报表statement of account 'k'"+
At<D36,^"
iy!SqC
) KvGJo)("
往来帐目account current h4ozwVA
Ql#y7HW
B<$(Nb5<
iHa:6
现在往来帐||存款额current accout ]C'^&:&<
!}lCwV
(jmF7XfU
B)/L[ )S
销货帐account sales Z1}@N/>>
1u8 k}
$U=j<^R}a
"f~
*4g
共同计算帐项joint account 3QI. |;X
i2P:I A|@
u_HCXpP!Q
@ /.w%
未决帐项outstanding account pJdR`A-k|
x$hT+z6DUC
J5!-<oJ/
eC{St0
贷方帐项credit account||creditor account YMn*i<m
P(%^J6[>
U3**x5F_
ni$;"RGC
借方帐项debit account||debtor account 0gRm LX
Y(RB@+67
Y{d-k1?s5
t
i&!_
应付帐||应付未付帐account payable #=V\WQb
(nu;o!mo9
D_q"|D$SB
T@jv0/(+
应收帐||应收未收帐account receivable j=dGNi)R
B ({g|}|G+
!$NQF/Ol
;w7s>(ITZ
新交易||新帐new account &g"`J`
}
fa
u!-v1O^[
,!O]c8PcU
未决帐||老帐old account o<gK"P
>fi_:o
"+M0lGTB
B[IWgvB(e
现金帐cash account k:F{U^!p|
_lDNYpv
p\P)
Wl7S<>hg4
流水帐running account X[!S7[d-y
"$/1.SX;]
O\SH;y,N
LGK&&srJs
暂记帐||未定帐suspense account ||L^yI~_d
fK _uuw4
'|<r[K
]N2!
'c
过期帐||延滞帐overdue account||pastdue account a!EW[|[Q
~.>8ww
yl&s
!I
j#Qnu0D
杂项帐户sundry account ;|`<B7xf
~s
yWORiXm
Vr@tSc&
Qz89=#W
详细帐单||明细表detail account Ob{Tn@
6RG63+G
u* G+=aV.6
*aJO5&w<T
呆帐bad account f@gvDo]Y
=W&m{F96
7GTDe'T
ol K+|nR
会计项目title of account _K&Hiz/'
Yw
yMCd
^f57qc3nF
.Cf!5[0E
会计薄||帐薄account-book MsZx 0]
`8r$b/6
NG`Y{QT6N
P,xIDj4d
营业报告书||损益计算表account of budiness||business report &6vWz6 !P
O._\l?m
t3!OqM
u0]u"T&N!
借贷细帐||交验帐account rendered /OYa1,
)dFPfu&HL
8#\|Y~P
NMQG[py!f
明细帐account stated `x=$n5=8
r{B28'f[
9]{va"pe7
4l{$dtKbI
与…银行开立一户头to open an account with B`t/21J
4"H*hKp
]Y-Y.&b7t
~o/k?l
与…银行建立交易to keep account with ^_i)XdPU
G"m?2$^-A
$2,tT;50g
f,F1k9-1!
继续记帐to keep account VdGVEDwz
ya{`gjIlW
@?3^Ks_
6VC|]
|*
与…有交易to have an account with E#_2t)20
gL-kI*Ra
gS'7:UH,
C
#iZAR
作成会计帐||有往来帐项to make out an account with BWvM~no
?AD-n6
[^?i<z{0C
4H(8BNgzV
清算||清理债务to make up an account jpO0dtn3=
j}tM0Ug.U
IG# wY
$,J}w%A
清洁帐目||与…停止交易to close ones account with <F(S_w62
!mTq6H12 !
BC/5 bA
1Ml<>
结帐to close an account U65l o[
"?F[]8F.b
rdd-W>+
w|]Tt="
清理未付款to ask an account||to demand an account u:lBFVqk
6u #eLs
%qz-b.
T7"QwA
结清差额to balance the account with W^h,O+vk
#*/nUbsg
A$N%deb
R6BbkYWrX
清算to settle an account||to liquidate an account||to square an account BO4;S/ O
~] V62^0
-3m
IdZ
Q-V8=.
审查帐目||监查帐目to audit an account G![d_F"e
Wz=&
0>Mm_
Pg8boN]}
3o[(pfcU
检查帐目to examine an account R[v0T/
=oIt.`rf
=DfI^$Lr:
MKvmzLh$)
转入A的帐户to charge the amount to As account {q`8+$Z;
krFp q;
vR:#g;mnk
LwRzzgt
以计帐方式付款to pay on account oA[`|
ji
yQUrHxm
'DVn /3?X
t`E5bWG
代理某人||为某人on ones account||on account of one 3))CD,|
lY"l6
.c
m!G(vhA,_w
3'kKbrk [
为自己计算||独立帐目on ones own account HBR/" m
VD7-;
X!LiekU!D
EBW*v '
由某人收益并负风险on ones account and risk||for ones account and risk r<1W.xd":
Bo8f52|
hG.}>(VV
1aO(+](;
由某人负担for ones account||for account of one 6Aqv*<1=62
fqbeO 9x
l<uI-RX"
BM:p)%Pv#P
按某人指示||列入某人帐户by order and for account of one $peL1'Evo
N*|EfI|X
{'A
15
4qsct@K,
列入5月份帐目for May account ?>*d82yO
]~dB|WB
(*\&xRY|C
";(m,if-
编入某中帐项下to pass to the account of||to place to the account of ]kmAN65c
*!y04'p`<
&$CyT6mb^
9NVtvBA
寄出清算书to send in an account||to send in render an account 89D`!`Ah]
!gLJBp
Q+K]:c
:RB7#v={
支票薄cheque book KYB3n85 1
2i!R>`
i: UN
1_LKqBgo
支票陈票人cheque drawer N)E'k%?,
}])j>E
8M!9gvcaO
9m>L\&\_e
持票人cheque holder M_E$w
$l2<
9<CUm"%J
hOLlZP+
F czia0@z
不记名支票cheque to bearer||bearer cheque oSMIWwg7G
K
~\b+
jzDPn<WQ
!?i9fYu
记名支票||认人支票cheque to order ~8k`~t!
79)iv+nf\l
lxXF8c>U
8sDw:wTC
到期支票antedated cheque kH0kf-4\
/P3Pv"r|8]
e'npa*.e
CWp>8@v
未到期支票postdated cheque t9W* N\
O[
1Q#
O>X!78]#K
uKIR$n"
保付支票certified cheque UeB
St.
:Oj!J&A
cru&nH*O^
!h1|B7N
未获兑现支票,退票returned cheque P1TTaYu
A#~CZQY^$
P6^\*xkMr
9ys[xOh
WM
横线支票crossed cheque UG}"OBg/
"el3mloR8
sV~|9 /r
) { "}bMf
普通横线general crossing >]\oVG
Tt0]G_
,+n
{xI2
LGRhCOP:
特别横线special crossing /4*>.Nmb,f
:VRQd}$Pi
^jo*e,y:
v>Kv!OY:c
空白支票blank cheque $*0XWrE
]ao%9:P;
F*B^#AZg
m<4tH5};d
失效支票,过期支票stale cheque uhmSp+%
''EFh&F
=p!Hl#
L|2WTyMU
普通支票open cheque <
M3&\
NzID[8`
zZCssn;[
G`jJKiC
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount @F5QgO J&r
i'Q 4touy
}cy<$=c#E_
M059"X="
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges \" =@uqar2
&