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。 iCXKi7
会计报表statement of account BK*Bw,KQ<
MdKkj[#
X<p'&
hAi`2GP.
往来帐目account current -5X*y4#
hf('4^
yb 4Jsk5%
AhA4IOG`.
现在往来帐||存款额current accout _DD.#YB</
EEI!pi
mN^/
.ey=gI!x0
销货帐account sales #Y>os3]
\""sf{S9
.5AyB9a%&
%p d-{KR
共同计算帐项joint account kZU
v/]Y.
31-:xUIX
rY:A LA
_$vAitUe4S
未决帐项outstanding account \ )'`F;
P
$-#|g
l!7O2Ai5
>Y>>lE!
k
贷方帐项credit account||creditor account Oye:V
^hy Y,X
0Z,a3)jcc
xa&5o`>1G
借方帐项debit account||debtor account -#agWqUM|T
}Kt1mmo:`
h,!`2_&UQ
2M`:/ shq
应付帐||应付未付帐account payable e
Y'< UO
>JUOS2
XhEJF !
+J;T= p
应收帐||应收未收帐account receivable Op>l~{{
{
P;7
Y9}
X:kqX
[\>
u+_6V
新交易||新帐new account *
%p`Jk-U
u,&[I^WK`C
*k^'xL
DV5K)m&G
未决帐||老帐old account
WH^^.^(i
M:/)|fk
d(!g9H
'OjsV$_
现金帐cash account yc:y}"
2Q81#i'Cm
8{)j"rghah
2T&n6t$p
流水帐running account zg+6<
.Sf
X Z4q{^o
chs] ,7R
t,,W{M|E(
暂记帐||未定帐suspense account `~;`q
H:5- S
S|pf.l
=,w(D~ps
过期帐||延滞帐overdue account||pastdue account QFX/x
1wTPT,
k
hcX`X2^
l)K8.(2
杂项帐户sundry account 8lZB3p]X
{$P')>/
!E.CpfaC
kC8M2 |L
详细帐单||明细表detail account cD JeYduK
J<h!H
}_|qDMk+
SDHJX8Hq
呆帐bad account 8kYI ~
{"WfA
W\1V`\gF
^jB17z[
会计项目title of account mO8E-D*3
V*j1[d
}[mLtv%&
Wz&[cj
会计薄||帐薄account-book 0qp Pz|h
MfG8=H2#|
&OXm^f)K
+rWcfXOHM
营业报告书||损益计算表account of budiness||business report /{%p%Q[X
/L^pU-}Z0
M"!{Dx~
5=hMTztf!!
借贷细帐||交验帐account rendered Boj#r ,x
-I'Jm=q3]
4`zK`bRcK#
PfjD!=yS=h
明细帐account stated Lu5lpeSQ
%pj T?G7
?X^.2+]*&
=HHtLW.|,
与…银行开立一户头to open an account with Ev]oPCeA
.Ge`)_e
E>isl"
]QSQr*
与…银行建立交易to keep account with F#KUu3;B
)~be<G( a
L2>
)HG
7 0Wy]8<P
继续记帐to keep account p|n!R $_g\
FM,o&0HSd
OfPv'rW{x
e !N%
与…有交易to have an account with V\*J"ZP&
Y$0K}`{
BT|n+Y[
WCyjp
作成会计帐||有往来帐项to make out an account with @S)p{T5G
<tgfbY^nL
7bL48W<QD
x\b+B
清算||清理债务to make up an account r1a/'+
PwC^
]e
q'KXn0IY#
xp%LXxj
清洁帐目||与…停止交易to close ones account with '#u=wyp
U-pBat.$'C
R47tg&k6[
S9{&.[O
结帐to close an account f{+X0Oj
p+}eP|N
6yK"g7
A\-r%&.
清理未付款to ask an account||to demand an account $D;-;5[-/r
(".WJXB\
.6A{
LX</xI08W
结清差额to balance the account with pGP$2
q8H9au&/
l
9bg
4%*`'o$_
清算to settle an account||to liquidate an account||to square an account "O<TNSbrC
[m6%_
3zV
#C+7~ns'
!yu-MpeG
审查帐目||监查帐目to audit an account C
A $R
So]O`RJv
/vAA]n8
Z&5cJk
W
检查帐目to examine an account -5Aqf\
>=YQxm}GJ
ZU.f)94u
@!::_E+F]
转入A的帐户to charge the amount to As account I 8 Ls_$[
}u
.1$Y
Y|L]#
r?}L^bK
以计帐方式付款to pay on account [cT7Iqip
$o^N_`l
+?+iVLr!l}
<^"0A
代理某人||为某人on ones account||on account of one |3=tF"h
@pV&{Vp
k!{h]D0
PY[!H<tt
为自己计算||独立帐目on ones own account cWp5pGIzfp
6&L8{P
M9/J!s
]Ab$IK
Y
由某人收益并负风险on ones account and risk||for ones account and risk yT h60U
)P9&I.a8
J>^KQ
<v$yXA
由某人负担for ones account||for account of one ^vc#)tm5p
GL3ol
KnL
P|;=dX#-
g42f*~l
按某人指示||列入某人帐户by order and for account of one \g:Bg%43h
&I?d(Z=:\
E7j9A`
z5 :53,`D'
列入5月份帐目for May account hA387?
qWw{c&{Q],
Q3aZB*$K
WxS$yUu
编入某中帐项下to pass to the account of||to place to the account of
;"+]bne~
?o_D#gG*
JV;-P=o1B
=R0#WMf$@
寄出清算书to send in an account||to send in render an account B/bS:
\-RVPa8k
FoGSCg%
5+Hw @CY3
支票薄cheque book Cm[^+.=I
RyZy2^0<
v9l|MI15V
R2dCp|6A
支票陈票人cheque drawer kqp*o+Oz',
'L ]k\GO
3<ry/{#%
Rx.dM_S
持票人cheque holder O"f|gc)GLz
I]0
D*z
>l(|c9OWM
5hE mXZ%
不记名支票cheque to bearer||bearer cheque /P
gcW
PVX23y;
>kG: MJj
]B9Ut&mF;
记名支票||认人支票cheque to order V.~C.x
KmaMS(A(3
p|VgtQ/)%
Hy#<fKz`!
到期支票antedated cheque WcKL=Z?(
o 9{~F`{p
\,yX3R3}.~
LV$`bZ
未到期支票postdated cheque uz[5h0c
<#No t1R
W5zlU2
!F~*Q2PZ9
保付支票certified cheque ;8>
TD&]{
Evb %<`gd
3NxwQ,~
VXIB9
/*i
未获兑现支票,退票returned cheque 1g bqHxWI
z.]
Zh3hCxXa
EHcgWlTu
横线支票crossed cheque LM?UV)
jY ~7-
~t.M!vk
iBy
^
普通横线general crossing Mh*^@_h?
<hM
`]/J55
K9+%rqC.|`
*/E5<DO
特别横线special crossing Uh8c!CA8:\
Fun+L@:;
#fkOm
Y7X
67b[T~92o
空白支票blank cheque !vwx0
Z:kX9vw.
j|c6BdROl
FZJyqqA$_
失效支票,过期支票stale cheque L\/YS;Y
P%^\<#Ya7
w@Gk#
(U@uJ
普通支票open cheque >^V3Z{;
bR&<vrMmrA
DNp4U9
h 1`yW#%
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ?[~)D}] j
\[ 5mBuk
>x6$F*:W}
a8[Q1Fa4|
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges AfOq?V
69tT'U3vb$
}y
P98N5o
S&w(H'4N
支票换现金||兑现to cash a cheque /@~&zx&_
MI<XLn!*
q oJ4w7
k w]m7T
清理票款to clear a cheque v*.#LJEm
/naGn@m5u
4t;m^Iv
JHCV7$RS
保证兑现to certify a cheque I-`qo7dQ_S
H%:u9DlEK/
@N0(%o&
c?1:='MC
填写支票数额to fill up a cheque <0hJo=6a8
%=O$@.%Zc
U~Ai'1?xz
c6NCy s
支票上划线to cross a cheque *;I F^u1
WP-'gC6K=
}:5>1FfX=
D@yuldx'/
开发支票to make out a cheque b2vc
{=K u9\
0Q_@2
M+N7JpR
签发支票,开立支票to draw a cheque||to issue a cheque ;<yVJox
Nu%JI6&R
,B<Tt|'
dGb]`* E
透支支票to overdraw a cheque 6$JRV
/rqaUC )A
^9Je8
@Yu
}813.U
背书支票to endorse a cheque G2x5% `
g}hR q%
(n~e2tZ/
.7nr :P
请付票款||清付票款to pay a cheque||to honour a cheque m
) 2t<
zFtw Aa =r
^5l4D3@E
wPl!}HNf
支票退票to dishonour a cheque N!e?K=}tL
U/JeEI%L
uW,L<