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。 OD-CU8X9
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往来帐目account current JR|yg=E
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现在往来帐||存款额current accout R/R[r> 1)6
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共同计算帐项joint account QMea2q|3$
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未决帐项outstanding account 2
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贷方帐项credit account||creditor account XL c&7
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借方帐项debit account||debtor account wUHuykF
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应付帐||应付未付帐account payable #~*fZ|sq+3
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应收帐||应收未收帐account receivable AX}l~
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新交易||新帐new account km,}7^?F0r
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未决帐||老帐old account PeEf=3
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现金帐cash account \gaGTc2&
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流水帐running account O&!>C7
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过期帐||延滞帐overdue account||pastdue account Zc(uK{3W-
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详细帐单||明细表detail account |S[Gg
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会计项目title of account Pd9qY
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会计薄||帐薄account-book vp7J';
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营业报告书||损益计算表account of budiness||business report v
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借贷细帐||交验帐account rendered m
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明细帐account stated Bc3(xI'>J
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与…银行开立一户头to open an account with ~ /s(.oji
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与…银行建立交易to keep account with H:byCFN-
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与…有交易to have an account with [~e{58}J|
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作成会计帐||有往来帐项to make out an account with ,SQmQ6h
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清算||清理债务to make up an account ;
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清洁帐目||与…停止交易to close ones account with klSzmi4M
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结帐to close an account T^FeahA7;
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清理未付款to ask an account||to demand an account w}2 ;f=
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结清差额to balance the account with ErZYPl
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清算to settle an account||to liquidate an account||to square an account !<`}mE!:
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审查帐目||监查帐目to audit an account NlLgXn!
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检查帐目to examine an account kQm\f
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转入A的帐户to charge the amount to As account !{On_>`,
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以计帐方式付款to pay on account *hugQh]a
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代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account UD.&p'^ /{
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由某人收益并负风险on ones account and risk||for ones account and risk >|Xy'ZR
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由某人负担for ones account||for account of one ,Oqd4NS
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按某人指示||列入某人帐户by order and for account of one E05RqnqBn0
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列入5月份帐目for May account xRTr<j0s
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编入某中帐项下to pass to the account of||to place to the account of _6Ex}`fyJ
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寄出清算书to send in an account||to send in render an account _1<zp
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记名支票||认人支票cheque to order KINKq`Sx
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到期支票antedated cheque ig] hY/uT
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未到期支票postdated cheque d;Uzl1;
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横线支票crossed cheque 7DG{|%\HF
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特别横线special crossing ZTq"SQ>ym
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空白支票blank cheque =h`yc$
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失效支票,过期支票stale cheque (TQx3DGq
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普通支票open cheque {}vB
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount fvW7a8k3
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges %&c+}m
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支票换现金||兑现to cash a cheque [OH9/"
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清理票款to clear a cheque kc0YWW Q-:
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保证兑现to certify a cheque ^%^~:<N
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填写支票数额to fill up a cheque ``~7z;E%@
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支票上划线to cross a cheque z|VQp,ra
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开发支票to make out a cheque 9-<EeV_/
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签发支票,开立支票to draw a cheque||to issue a cheque ])dq4\Bw
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透支支票to overdraw a cheque dtK[H+
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背书支票to endorse a cheque !,rp|
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请付票款||清付票款to pay a cheque||to honour a cheque U5uO|\+)
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支票退票to dishonour a cheque Ap&Bwo 8b
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拒付支票to refuse a cheque qpo3b7(N
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拒付支票to stop payment of a cheque
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提示要求付款to present for payment J{W<6AK\S
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见票即付持票人payable to bearer -YF]k}|
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支付指定人payable to order OhC%5=a7
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已过期||无效out of date||stale q~*9A-MH
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请给出票人R/D||refer to drawer !q:[$g-@q
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c&!EsMsU
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