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。 {;1\+f
会计报表statement of account Q)h(nbbVak
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往来帐目account current SqpaFWr
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现在往来帐||存款额current accout kDxFloK
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销货帐account sales 0GeTSFj
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共同计算帐项joint account qX{+oy5
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未决帐项outstanding account :vbW
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贷方帐项credit account||creditor account %'pgGC"|
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借方帐项debit account||debtor account ?Ir:g=RP*
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应付帐||应付未付帐account payable WpvhTX
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应收帐||应收未收帐account receivable w7L)'9
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新交易||新帐new account t]G:L}AOl
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未决帐||老帐old account om>KU$g
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现金帐cash account |R:'\+E
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流水帐running account 1o>xEWt:0K
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暂记帐||未定帐suspense account G3v5KmT
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过期帐||延滞帐overdue account||pastdue account d #wVLmKZ
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杂项帐户sundry account sDV Q#}a
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详细帐单||明细表detail account poFg1
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呆帐bad account +"VP-s0
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会计项目title of account 1BEHw?dLU
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会计薄||帐薄account-book T[A69O]v
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营业报告书||损益计算表account of budiness||business report Y6d@h? ht
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借贷细帐||交验帐account rendered n'w.;
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明细帐account stated ete.!*=
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与…银行开立一户头to open an account with */DO ex"y
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与…银行建立交易to keep account with KY]C6kh
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继续记帐to keep account Y[S1$(K&*
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与…有交易to have an account with 61
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作成会计帐||有往来帐项to make out an account with !5?<% *
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清算||清理债务to make up an account P
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清洁帐目||与…停止交易to close ones account with 5ms(Wd
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结帐to close an account -n5)w*b,
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清理未付款to ask an account||to demand an account O%HHYV%[m
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结清差额to balance the account with $7A8/#
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清算to settle an account||to liquidate an account||to square an account mU9kVx1+
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审查帐目||监查帐目to audit an account '>C5-R:O
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检查帐目to examine an account i<g-+ Qs
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转入A的帐户to charge the amount to As account {+Cy U!O
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以计帐方式付款to pay on account tcog'nAz
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代理某人||为某人on ones account||on account of one g5r(>, vY
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为自己计算||独立帐目on ones own account KL Xq\{X
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由某人收益并负风险on ones account and risk||for ones account and risk i&GH/y
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由某人负担for ones account||for account of one ZO c)
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按某人指示||列入某人帐户by order and for account of one h>OfOx/{q9
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列入5月份帐目for May account m$T-s|SY
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编入某中帐项下to pass to the account of||to place to the account of =P
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寄出清算书to send in an account||to send in render an account BbS4m
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支票陈票人cheque drawer tS8u
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持票人cheque holder M%;hB*9
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不记名支票cheque to bearer||bearer cheque ':m,)G5&
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记名支票||认人支票cheque to order (|1A?@sJ#h
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到期支票antedated cheque pYZ6e_j1~
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未到期支票postdated cheque qfRH5)k
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保付支票certified cheque RxWVe-Dg
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未获兑现支票,退票returned cheque ;8{4!S&b
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横线支票crossed cheque s6.M \^
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普通横线general crossing !SdS
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特别横线special crossing n'kG] Q
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空白支票blank cheque eMY<uqdw
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失效支票,过期支票stale cheque ]cZ
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普通支票open cheque X4Ic;
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount IIF]/
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges F9E<K]7K
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支票换现金||兑现to cash a cheque
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清理票款to clear a cheque ()Y4v
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保证兑现to certify a cheque M&@b><B
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填写支票数额to fill up a cheque B~JwHwIhA
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支票上划线to cross a cheque m~P CB_ifW
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开发支票to make out a cheque bRJMYs
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签发支票,开立支票to draw a cheque||to issue a cheque iZNts%Y]
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透支支票to overdraw a cheque "B4;,+4kR
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背书支票to endorse a cheque ?ROqn6k&c
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请付票款||清付票款to pay a cheque||to honour a cheque e
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支票退票to dishonour a cheque oA7;.:3
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拒付支票to refuse a cheque \"^w'ng
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拒付支票to stop payment of a cheque 2?,EzBeal
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提示要求付款to present for payment \B
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见票即付持票人payable to bearer NqEA4C
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支付指定人payable to order Yd= a}T
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已过期||无效out of date||stale $m+sNEAa
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请给出票人R/D||refer to drawer AfP'EP0m
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