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。 =1g
会计报表statement of account `-!t 8BH
3DRbCKNL
VyK]:n<5Q
lVY`^pw?
往来帐目account current zt{?Ntb
F-Mf~+=Dn
P6w!r>?6N
:NJb<%
$
现在往来帐||存款额current accout C!xq p
lC&U9=7W
u
)+;(Vd
}{;m:Iia_
销货帐account sales \(Z'@5vC
IT&
U%hw
C;2!c
E>~DlL%
共同计算帐项joint account 4L#q?]$
n[4F\I>
[/uqH
_YzItge*
未决帐项outstanding account 9d{iq"*R
+r[u4?
MB|+F
%g7 !4
贷方帐项credit account||creditor account vum6O3
2= FGZa*.
B0I(/ 7
1<a+91*=e
借方帐项debit account||debtor account UO^"
<0u
i)fAm$8#G
YCod\} 3
=*0<.Lo':
应付帐||应付未付帐account payable @!/w'k8
+e_NpC
S'T&`"Mr
I3uS?c
应收帐||应收未收帐account receivable xVHZZ?e
:lz@G4=C
x5\C MWW
IB#L5yN r
新交易||新帐new account 1~\YJEsb}d
5]yQMY\2)
EjLj5Z/q
-g8G47piX:
未决帐||老帐old account R}lS@ w1
!v(j#N< m
&P'cf|KI
WVDkCo@
现金帐cash account rhU]
b $A
LAqmM3{fA
0OLE/T<Xv
KhK:%1po
流水帐running account %9ef
[,WT
TZ8:3ti
iX4?5yz~<
? pq#|PI)
暂记帐||未定帐suspense account >t_5(K4
#(6^1S%
`8^4,
Do-~-d4
过期帐||延滞帐overdue account||pastdue account Sx{vZS3
apsR26\^
e<wA["^
Y
'tPD#|r
杂项帐户sundry account e7X#C)
NzB"u+jB
"%$jl0i_c
c*LB=;npI
详细帐单||明细表detail account A2 'W
r}>8FE9S'H
#6O<!{PH6
vsc)EM ]
呆帐bad account .}'49=c
R5PXX&Q
LLE\ ;,bv
l* C>
会计项目title of account LLp/ SWe
v%gkQa
~,j52obR6Z
B!: %^S
会计薄||帐薄account-book 8nCw1
fyYHwG
pW{Q%"W
PvW {g5)S
营业报告书||损益计算表account of budiness||business report 39
D!e&
)IN!CmpN
D c5tRO
|C;8GSw>|F
借贷细帐||交验帐account rendered Wp7lDx
(I(?oCQ
1+wmR4o
_:(RkS!x
明细帐account stated >uHU3<2&
SrlTwcD
@\{L%y%a0
PeD>mCvL"
与…银行开立一户头to open an account with z$#q'
+$
z?T;2/_7
+f h@m
h0[
L'1!vu *Rg
与…银行建立交易to keep account with Vl"20):
m
ab921-n
~SKV%
IXjFK
继续记帐to keep account _p;>]0cc.
N{/):O
}ST
TDq4
Ag[Zs%X
与…有交易to have an account with V{#8+
(<bYoWrK#
?w^MnK0U)
"AN*2)e4
作成会计帐||有往来帐项to make out an account with 8PKUg
"p
^,-2";2Xh
Ax"]+pb
FM{^ND9x
清算||清理债务to make up an account g=G>4Ua3
=@e3I)D#?i
tVI6GXH
=&%}p[
3g
清洁帐目||与…停止交易to close ones account with oRDqN]
e3o?=;
E; `@S
B/Jz$D
结帐to close an account "Zh3,
I
68Y4s
gc<w nm|
g:dtfa/]
清理未付款to ask an account||to demand an account CjRU3
(Q
sej$$m R
/)+V(Jlu
!=uaB.
结清差额to balance the account with e4h9rF{Cxn
>O;V[H2[
]R
k4"i
\ 8v^ hb
清算to settle an account||to liquidate an account||to square an account Am'%tw
~
jw 4B^2}
a,ff8Qm
*F:)S"3_~e
审查帐目||监查帐目to audit an account Q9G\T:^ury
F<V.OFt
)44c[Z
}xa~U,#5
检查帐目to examine an account `erKHZ]S
j^1Yz}6nR
o=]\Jy
qr@<'wp/
转入A的帐户to charge the amount to As account s~p(59
n^lr
7(!6
969Y[XQ
.QvH7
以计帐方式付款to pay on account TSKT6_IJw
K[q{)>,9
drwD3jx0xv
S+ 3lX7
代理某人||为某人on ones account||on account of one d1qvS@
jk\z-hd
`R!%k]$
'< .gKo
为自己计算||独立帐目on ones own account iJU=9
8q
GBY-WN4sc[
,{C
hHnJ%#
_LSp \{Z
由某人收益并负风险on ones account and risk||for ones account and risk +HT?>k
]N;\AXZ7
`s8o2"12
FP<mFqy
由某人负担for ones account||for account of one %dwI;%0
>bFrJz}
^wIg|Gc
Y@y"bjK \
按某人指示||列入某人帐户by order and for account of one Di"Tv<RlQ
G' '9
eV$
QOR92}yC
(fun,(R6"
列入5月份帐目for May account #&}j'oD|N
";U#aK1p
3GL,=q
]!X[[w)
编入某中帐项下to pass to the account of||to place to the account of
m:D0O]2
0N87G}Xu
_)S['[
^WkqRs
寄出清算书to send in an account||to send in render an account d:Oo5t)MN
C
%i{{Y&l
P84=.*>
]++,7Z\AU
支票薄cheque book 8ZF!}kb0F
wEF"'T
Cq -URih
60G(jO14
支票陈票人cheque drawer TWM^5
L :U
eiQ42x@Z
gHtflS
L0)w~F
?m
持票人cheque holder M`&78j
/Un\P
,R\e x =c
9H/C(Vo
不记名支票cheque to bearer||bearer cheque ^;sE)L6
_;,"!'R`f
d%K&
9tWpxrig%
记名支票||认人支票cheque to order NY6;\ 7!n
}X6w"
cGyR_8:2cv
"%
YVAaN
到期支票antedated cheque ceuEsQ}
S.Q:O{]
>K<cc#Aa
lA`qB1x
未到期支票postdated cheque ,e^~(ITaq
H)h$@14xu
^3ai}Ei3
x];i?
4
保付支票certified cheque "rrw~
vq+4so
)/S
zE Ly1v\"
r>}z|I'
未获兑现支票,退票returned cheque 6!HYx
K 6yD64
rd;E /:`5
Z2 Vri
横线支票crossed cheque h1)ny1;
CTe!jMZ=
V,%K"b=
V|TD+7.`QB
普通横线general crossing nIZsKbnw
($Op*bR
aCJ-T8?'
};R2M
特别横线special crossing O6,2M[a
9{}"tk5$h
K_n
GZ/`[
1\%@oD_zG
空白支票blank cheque 4M!wm]n/%5
H&
$M/`
AV4fN@BX
VN0KK
1I
失效支票,过期支票stale cheque oJ tmd}
:*/g~y(fE
/'zXb_R,$
Z&4L///
普通支票open cheque >X*G6p
<(_Tanx9Q
(5A8# 7a
]9~Il#
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount xSm~V3bc
dq%C~j{v
x+TdTe;p
%O!TS_~9
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges F2MC)
WFzM s
YS@TQ?
H )>3c
1
支票换现金||兑现to cash a cheque `EfFyhG$
3}8L!2_p
@FZ_[CYg
#|3,DZ|)F
清理票款to clear a cheque bPif"dhHe
k'*vG6!
|#{ i7>2U
EM@EB<pRX
保证兑现to certify a cheque h4=mGJpm
;at1|E*
j/q&qrlL
y>:U&P^
填写支票数额to fill up a cheque t3g+>U_m
%iME[| u&
:P
]D`b6p
K'/if5>Bc
支票上划线to cross a cheque 86 9sS
Jamt@=
db=S*LUbl
o~W,VhCP
开发支票to make out a cheque 15En$6>
c<lEFk!g
6tjV^sjs
=y(*?TZH
签发支票,开立支票to draw a cheque||to issue a cheque l^KCsea
#
{
;th~[
$iMLT8U
4;>HBCM4-
透支支票to overdraw a cheque S>p0{:zM
uix/O*^
{-MjsBR
X&| R\v=}
背书支票to endorse a cheque OHW|?hI=[
FC~%G&K/q^
CW/<?X<!n
X$@qs9?)^
请付票款||清付票款to pay a cheque||to honour a cheque Ycx}FYTY
eE=2~
ylU
R/Z7}Q W
)y Zr]
支票退票to dishonour a cheque Jf0i$
*W^a<Zm8>
w (z=xO
#,#:{&H
拒付支票to refuse a cheque ms!|a_H7r
D%LYQ
;<