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。 2V 'Tt3
会计报表statement of account Xu0*sQK
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往来帐目account current $E6uA}s
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现在往来帐||存款额current accout ;rbn/6
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销货帐account sales iqYc&}k,
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未决帐项outstanding account -)GfSk
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贷方帐项credit account||creditor account !bg3
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借方帐项debit account||debtor account )Ec;kr b+
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应付帐||应付未付帐account payable &0`L; 1R
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应收帐||应收未收帐account receivable MDpXth7
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新交易||新帐new account $- L)
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未决帐||老帐old account )yk
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现金帐cash account Vz^:|qON
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流水帐running account Z.<B>MD8^
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暂记帐||未定帐suspense account %`~8j H@
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过期帐||延滞帐overdue account||pastdue account .d2s4q\
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杂项帐户sundry account
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详细帐单||明细表detail account i^8Zp;O"f
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呆帐bad account "371`!%
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会计项目title of account (\G~S
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会计薄||帐薄account-book ? in&/ZrB
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营业报告书||损益计算表account of budiness||business report V!oyC$eV
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借贷细帐||交验帐account rendered "k+QDQ3=
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明细帐account stated CxO)d7c
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与…银行建立交易to keep account with |/q *Fg[f
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继续记帐to keep account U\ 51j
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与…有交易to have an account with \A':}<Rj
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作成会计帐||有往来帐项to make out an account with %F03cI,
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清算||清理债务to make up an account ~,ac{%8x
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清洁帐目||与…停止交易to close ones account with olh|.9Kdj}
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结帐to close an account dlyE2MiL:
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清理未付款to ask an account||to demand an account G3KiU($V
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结清差额to balance the account with ^M8\ 3G
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清算to settle an account||to liquidate an account||to square an account bD=_44I
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审查帐目||监查帐目to audit an account TqCzpf&&h/
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检查帐目to examine an account !Il<'+ ^
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转入A的帐户to charge the amount to As account l=xy_ TCf
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以计帐方式付款to pay on account qJUu9[3'm
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代理某人||为某人on ones account||on account of one A03,X;S+
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为自己计算||独立帐目on ones own account r>A,7{
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由某人收益并负风险on ones account and risk||for ones account and risk 6E85mfFS
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由某人负担for ones account||for account of one JM@MNS_||(
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按某人指示||列入某人帐户by order and for account of one e%u1O-*
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列入5月份帐目for May account K9:I8E<
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编入某中帐项下to pass to the account of||to place to the account of ]|@RWzA
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寄出清算书to send in an account||to send in render an account $
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持票人cheque holder 9|jk=`4UK
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记名支票||认人支票cheque to order FZ)_WaqGf
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未到期支票postdated cheque Vv8e"S
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保付支票certified cheque :FcYjw
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未获兑现支票,退票returned cheque @Fv"j9j-3G
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空白支票blank cheque
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失效支票,过期支票stale cheque BfQRw>dZ"{
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普通支票open cheque GjF'03Z4
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount m#y?k1GY
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 5\1C@d
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