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。 yBe(^ n
会计报表statement of account ?!m ma\W
K+> V|zKuk
8MQbLj'H
!E0fGh
往来帐目account current +$~8)95<B
x!+Z{ x
s01$fFJgO
m3"c (L`B
现在往来帐||存款额current accout O3xz|&xY&
L9J;8+ge
~2 Oc
K
c}cG<F
销货帐account sales .f%vDB
JS
\E&th p
I+~\
w N
$QffrU'
共同计算帐项joint account Xj;2h{#s
+{^'i P
)<Ob
@7X\tV.Z
未决帐项outstanding account "i(U
]:!8 s\#
j]Ua\|t
Ej5^Y ?-6
贷方帐项credit account||creditor account 8E-Ip>{>
4K'|DO|dH
_KxX&THaj
vC-[#]<
借方帐项debit account||debtor account D:6N9POB
~=Fk/
.W-=x,`hY4
CQjV!d0j
应付帐||应付未付帐account payable K"I{\/x@
1sMV`qv>
-BjEL;
9<w=),R`8
应收帐||应收未收帐account receivable C?(y2p`d\
Ltl]j*yei
Pgx+\;w"
7s!AHyZ
新交易||新帐new account fGG
9zB6
$'y1Po'2
4a1BGNI%SW
eoC<a"bJ>
未决帐||老帐old account \Qp}|n1JY
dkETM,
p>!1S
do*Wx2:
R
现金帐cash account 69-$Wn43<
^|r`"gOJ3
tRkrV]K
2-P I JO
流水帐running account ItMl4P`|
-z&9DWH
H]U"+52h
rrbZ+*U
暂记帐||未定帐suspense account 2,+@#q
0NVG"-Q
?DJuQFv
dPRtN@3
过期帐||延滞帐overdue account||pastdue account E8+8{
#f;
KqFmFcf
|
+Z )`inw
Yo>%s4_,
杂项帐户sundry account VN?<[#ij
7Zhli Y1
p$B)^S%0i
YHJ'
详细帐单||明细表detail account #3YdjU3w
|WQD=J%~(
9]"\"ka3>
)0'Y et}
呆帐bad account 'Dnq+
kg zwlKK
u|(aS^H=q
>>/nuWdpO
会计项目title of account $4ka +nfU
Lqg7D\7j
x/pC%25
OX'/?B((
会计薄||帐薄account-book AsV8k_qZL
A[K:/tB
\XZU'JIO
bBd *}"v^"
营业报告书||损益计算表account of budiness||business report jY1^+y{
9
Wxq)
4mki&\lw`
Z?5,cI[6#
借贷细帐||交验帐account rendered 77)OW$G
rjfc.l#v
lv*Wnn@k
@oUf}rMiDa
明细帐account stated AEBw#v!,o
T9aTEsA[U
i(dXA(p
aMe%#cLI
与…银行开立一户头to open an account with PGC07U:B
:0i#=ODR
#u!y`lek
6,sR
avs
与…银行建立交易to keep account with 4yJ01s
+:j4G^ V
#MmmwPB_
F o--PtY`p
继续记帐to keep account Ut0qrkqF
r%OrH-T
uOy\{5s8
18l~4"|fk
与…有交易to have an account with p?EEox
_p3WE9T
',v0vyO8
B'<O)"1w
作成会计帐||有往来帐项to make out an account with $6qR/#74
P2<gHJ9t
D|
3AjzW
LGdf_M-f
清算||清理债务to make up an account &@Ji+
0O@[on;Bd
YB(#]H|8S
>rQ)|W=i
清洁帐目||与…停止交易to close ones account with /
r`Y'rm
oW` *FD
|qFN~ !
kr &:;
结帐to close an account @DjG?yLK$
dW] Ej"W
GLoL4el
~}FLn9@*
清理未付款to ask an account||to demand an account <ZN)
/,4PS
O;.d4pO(tC
oQE_?">w
Wl}G[>P
结清差额to balance the account with Tg}H < T
[NR0] #h
Xqq?S
l-JKcsM
清算to settle an account||to liquidate an account||to square an account V3.vE,
dRarNW
JN9H T0
B@:XC&R^
审查帐目||监查帐目to audit an account wZ#~+ }T
}T&;*ww
2gNBPd )I
S
a#d?:L
检查帐目to examine an account n,R[O_9u[
dh7)N}2
nY.Umj
bC>yIjCTn
转入A的帐户to charge the amount to As account e=NQY8?
9fk\Ay1P
w Lg:YM"
RaJ}>e
以计帐方式付款to pay on account ~vvQz"
KfN`ZZ<
R&d_WB4w
`~s,W.Eu4
代理某人||为某人on ones account||on account of one 'FvhzGn9Q
bU@>1>b6lE
)r-|T&Sn
CuGOjQ-k~
为自己计算||独立帐目on ones own account :7AauoI
qhHRR/p
&bRxy`ZH
}<x!95
由某人收益并负风险on ones account and risk||for ones account and risk QI^8b\36
wr6xuoH
smQpIB;
NU6Kh7
由某人负担for ones account||for account of one 9jJ/ RX p
Yk*57&QI
u{dN>}{
DqC}f#
按某人指示||列入某人帐户by order and for account of one ?5+KHG*)
\Q
BpgMi(
"YJ;-$rb
=M
km:'1r
列入5月份帐目for May account 3qd-,qC
F(kRAe;
>ehWjL`8
s9Q)6=mE
编入某中帐项下to pass to the account of||to place to the account of Bo\dt@0;
,,
-[P*@
<38@b
]+
.TrQ +k>
寄出清算书to send in an account||to send in render an account P+c Fp7nC
bT6)(lm
;ZW}47:BS6
Bjrv;)XH
支票薄cheque book JnKbd~
}R] }@i~i
~k<31 ez
uL{~(?U $
支票陈票人cheque drawer R)d7b,_Yd
QcVtv7+*v
q\Io6=39x
ur quVb
持票人cheque holder *'S%gR=Aa+
,0u0 '
!/lYq;$R
W;9X*I8f8
不记名支票cheque to bearer||bearer cheque XjM) /-w
B0SmE_u_N
#YMp,i
L5P}%1 _
记名支票||认人支票cheque to order qc4"0Ap'
g.sV$.T2K
= 8e8!8
SG o:FG
到期支票antedated cheque @tp7tB
;
_+Kt=;Y8
|MR?8A^"
sN) .J
o
未到期支票postdated cheque J7] 60H#P
-"tgEC\tD
NB#*`|qt
hd
BC ^n
保付支票certified cheque aw~EK0yU
:pu{3-n.
?B!ZqJ#
^W05Z!}
未获兑现支票,退票returned cheque UN 4)>\Y
`*!>79_2C
Z|GkM5QH:
qiryC7.E
横线支票crossed cheque EKw\a
e[dRHl
*/e5lRO\
~J{{n_G{
普通横线general crossing <|G~S<y
}
qP'g}Pc
m
=F@CA~C
?7ZlX?D[
特别横线special crossing 9o'6es..@Z
F}DD;K
<5}du9 @
/j@r~mt/pA
空白支票blank cheque LkB!:+v |B
/~5YTe(F
.u?$h0u5
<BA&S
_=4
失效支票,过期支票stale cheque R u-rp^a
"A+F&C>
@&B!P3{f
9?c ^~77
普通支票open cheque ,e_#
9X` QlJ2|
$
3B?
@v=q,A8_
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ZHasDZ8
uy:=V}p
rv%[?Ml
{jf~?/<
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges A$6b=2hc>
=7,UqMl_
/vMyf),2
V~Lq,oth
支票换现金||兑现to cash a cheque D|:sSld @
#Q
7$I.O]
gAP}KR#T
Ti'kn{
Zv
清理票款to clear a cheque Uk6!Sb
$SR]7GZ
dR:iUw:V
%/zZ~WIf
保证兑现to certify a cheque H/Q)z
DP
v{Vesf
QovC
*1'
3kY4V*9@-
填写支票数额to fill up a cheque .YF-t
`{
,[L$
q04Dj-2<
QGy=JHb
支票上划线to cross a cheque }wXD%X@)l
T@.D5[q0:
pa-4|)qY
W|U1AXU7/
开发支票to make out a cheque "cM5= ;
Bnq\Gg
RiG!TTa
b
>oDP(]YGg
签发支票,开立支票to draw a cheque||to issue a cheque k^jCB>b
4&fnu/,Z
GYxI$y0:
#57z-x[1
透支支票to overdraw a cheque f34&:xz2U
Lm#d.AD)
"@$STptkc
)n@ 3@NV
背书支票to endorse a cheque IoOnS)
b%j:-^0V
vy2aNUmt
tb3fz")UC
请付票款||清付票款to pay a cheque||to honour a cheque ^#se4qQ
mC(t;{
$t'I*k^N
7!wnx.
支票退票to dishonour a cheque kH-b!
@8yFM%
`wd* &vl