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。 |X:`o;Uma
会计报表statement of account N7lg6$s Aj
"A+7G5
H%Vf$1/TF
&nr{-][
往来帐目account current W[Q<# Ju
"i#g [x
&t<gK
D
o5&b'WUJ=
现在往来帐||存款额current accout DmuQE~DV
DL4`j>2Ov
uoE+:,P
tT)s,R%
销货帐account sales @br)m](@
P
jBAf'
Izu____
/}E2Rr?{
共同计算帐项joint account |s/N?/qi
{f`Y\_r$@
H ;=^
W
0;><@{'
未决帐项outstanding account 'J} ?'{.
fK=0?]s}I
W3!-;l
+d=f_@i
贷方帐项credit account||creditor account
zo@vuB.
G?Gf,{#K
9HFEp-"
T.I'c6|
借方帐项debit account||debtor account f4.jWBF
)C?H m^#
6T4DuF
V1M|p!
应付帐||应付未付帐account payable #n+u>x.O
\jk*Nm8;
i@rUZYF
rucw{)
_
应收帐||应收未收帐account receivable s) s9Z,HY
}G{"Mp4
SPlt=*C#_
/
S' +
新交易||新帐new account dh6kj-^;Cf
AP>n-
Z|
b(|&
e
RYvcuA)
未决帐||老帐old account 5SUO`4L
`]l`t"x
YMv}]
6c^?DLy9B
现金帐cash account 6BA$v-VVU
$t& o(]m
@Hp%4$=
>F7HKwg}Z
流水帐running account 8vq-|p
I$sXbM;z=
Ig!0A}f
QlB9m2XB
暂记帐||未定帐suspense account N}nE9z5
A/a=)su
L9e<hRZ
$
/PSXuVtu5
过期帐||延滞帐overdue account||pastdue account ^#e|^]]
L
LyvR].p=5*
hC"'cUrcN
l*hWws[
杂项帐户sundry account EZiLXQd_
ygja{W.
,OwTi:yDr
cz/E
详细帐单||明细表detail account 0sw;h.VY
:F6dXW
}XUI1H]jk
|;|r[aU
呆帐bad account
"[]oWPOj
c oZK
I:DAn!N-A*
<L8FI78[*
会计项目title of account `"ks0@^U
8dx7@y?z
I__b$
1(T2:N(M-A
会计薄||帐薄account-book Pw]+6
3r[F1z2B
RgH 6l2
W Pr:d
营业报告书||损益计算表account of budiness||business report I*f@^(
onmkg}&_
pL
F,rOb
.,'4&}N}
借贷细帐||交验帐account rendered d5L BL'/o
+<@1)qZ(E
JT<JS6vw#
T[e+iv<8j
明细帐account stated JP"#9f
k9H}nP$F
$$p +~X
)O*h79t^Q
与…银行开立一户头to open an account with d,i4WKp
n4{?Odrf
wpN [0^M-0
_-{=Z=?6}
与…银行建立交易to keep account with z"z$.c
Vr&
GsT
:8bq0iqsV
80%"2kG
继续记帐to keep account ,H?e23G
Rq2bj
_ j
Bkn]80W
]==7P;_-
与…有交易to have an account with #%$@[4"V
qh}+b^Wi
(aJ$1bT=T
3zfpFgD!
作成会计帐||有往来帐项to make out an account with @JdeOL;
U74L:&yLI
9+ve0P7$
nzAySMD_
清算||清理债务to make up an account 6&~Z3|<e
&a\w+
_(=g[=Mer
c"CR_
清洁帐目||与…停止交易to close ones account with hqHk,#
8(NS;?
rKOa9M
JB5%\
结帐to close an account &l`_D?{<#
e
:ub]1I=
Ai 8+U)
lxD~l#)^ln
清理未付款to ask an account||to demand an account iV@\v0k
g=v'[JPd
]I/* J^
nWf8r8
结清差额to balance the account with &Nr+-$
.;bU["fn)
rOUQg_y
^^uY)
AL
清算to settle an account||to liquidate an account||to square an account 71<4q{n
MfI+o<{r
x>K,{{B)X
0#Q]>V@rO4
审查帐目||监查帐目to audit an account MdkL_YP}.
(Cti,g~
3WGOftLzt
=(c.8d
检查帐目to examine an account NN:zQ_RT
;u';$0
]$UTMuOQl
PK{FQ3b2{
转入A的帐户to charge the amount to As account r_rdd}=b'
Yu[MNX;G
@YS,)U)4S
'wBOnGi6
以计帐方式付款to pay on account IY}GU 2#
:<
]sJfN
,&O&h2=
.",BLuce
代理某人||为某人on ones account||on account of one $b_~
YWANBM(v+
X2np.9hie
5Tidb$L;Du
为自己计算||独立帐目on ones own account }Vm'0
m+pK,D~{"
u!VrMH
.o<9[d"
由某人收益并负风险on ones account and risk||for ones account and risk iP^[xB~v
54s90
+).=}.k
0@&;JMh6<
由某人负担for ones account||for account of one #7J3,EV
&MONg=s3
ZM=eiJZ
^zG!Z:E
按某人指示||列入某人帐户by order and for account of one S~g"
>;xkiO>Y
[H`5mY@
yaI jXv
列入5月份帐目for May account 94rx4"AN8;
PDh!B_+
[#:yOZt
KWw?W1H
编入某中帐项下to pass to the account of||to place to the account of D/2;b;-
7Z81+I|&8
%we! J%'Y]
d5W=?
寄出清算书to send in an account||to send in render an account LXc;`]
Qeq=4Nq
bh5C
Dx P65wU
支票薄cheque book 0+rBGk
gF~
}
#vcQ =%;O
o107. s
支票陈票人cheque drawer WD7T&i
5XNFu C9E
aU] nh. a
#t">tL
持票人cheque holder d\ Xijy
R
<u\
-
61z^(F$@
pD6a+B\;k
不记名支票cheque to bearer||bearer cheque <+`}
:
A
MWn[]'TpH
C9`x"$
1~*JenV-
记名支票||认人支票cheque to order ?)/H8n
# 9ZO1\
n{%[G2.A
j&,%v+x
到期支票antedated cheque GYri\ <[
`]l[p+DO
VZU@G)rd
(ZK(ODn)i
未到期支票postdated cheque f87lm*wZ
Zu^J X/um
].
^e[v6
x#tP)5n?s*
保付支票certified cheque 7t/C:2^&
!~f!O"n)3r
tp +H]H3
!r_2b! dy
未获兑现支票,退票returned cheque n{.SNipU
X>rv{@K bL
H:L<gv(rG
GEfTs[
横线支票crossed cheque 9j
t+PII
nnnq6Z}
'uF"O"*
h@(S];.
普通横线general crossing m[?gN&%nc
iED
gcg7
6y)NH 8l7
Lc13PTz>>g
特别横线special crossing %3$EV}dp
1"} u51
F%q}N,W
Ceak8#|4
空白支票blank cheque =xsTVT;sj
W&0KO-}ot
!qVnziE,,
[5Pin>]z
失效支票,过期支票stale cheque U_C1GT-|
nfjwWDH
VpmD1YSn
+d,Z_ 6F
普通支票open cheque 3 n=ftkI
yixAG^<