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。 l=Jw6F+5
会计报表statement of account #j+cl'
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往来帐目account current S1~K.<B
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现在往来帐||存款额current accout e0ni
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销货帐account sales X&rsWk
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共同计算帐项joint account Ly2!(,FB.
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未决帐项outstanding account hgDFhbHtd6
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贷方帐项credit account||creditor account W >}T$a}\
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借方帐项debit account||debtor account aM#xy6:XG
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应付帐||应付未付帐account payable 1;{nU.If
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应收帐||应收未收帐account receivable MU `!sb*
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新交易||新帐new account 'Ce?!UO
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未决帐||老帐old account -!M>;M@
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现金帐cash account =eDC{/K
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流水帐running account i*&b@.7N
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暂记帐||未定帐suspense account 4W E)2vkS
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过期帐||延滞帐overdue account||pastdue account @ IDY7x27
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杂项帐户sundry account E
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详细帐单||明细表detail account Z3u6m0!
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呆帐bad account ! z5c+JqN
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会计项目title of account AxO.adQE%
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会计薄||帐薄account-book heb{i5el
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营业报告书||损益计算表account of budiness||business report Ia{t/IX\[
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借贷细帐||交验帐account rendered ]'>jw#|h
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明细帐account stated N!\
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与…银行开立一户头to open an account with HuN_$aP
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与…银行建立交易to keep account with ChNT;G<6$
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继续记帐to keep account DoICf1
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与…有交易to have an account with rTST_$"_6
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作成会计帐||有往来帐项to make out an account with %qVD-Jln
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清算||清理债务to make up an account c;#gvE
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清洁帐目||与…停止交易to close ones account with C_h$$G{S(
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结帐to close an account 4#B
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清理未付款to ask an account||to demand an account cCG!X%9
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结清差额to balance the account with L /N%ft]!T
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清算to settle an account||to liquidate an account||to square an account b
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审查帐目||监查帐目to audit an account Dh68=F0
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检查帐目to examine an account Fc^!="H
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转入A的帐户to charge the amount to As account ( De>k8
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以计帐方式付款to pay on account \[AJWyP
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代理某人||为某人on ones account||on account of one j=u)
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为自己计算||独立帐目on ones own account ~sNBklK
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由某人收益并负风险on ones account and risk||for ones account and risk _9<Mo;C
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由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one mH)8A+us
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列入5月份帐目for May account +&<k}Mz
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编入某中帐项下to pass to the account of||to place to the account of v]T?xo~@'
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寄出清算书to send in an account||to send in render an account p!\GJ a",
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支票薄cheque book LyG`q3@
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支票陈票人cheque drawer }#&L
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持票人cheque holder Q(4~r+
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不记名支票cheque to bearer||bearer cheque $lAdh
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记名支票||认人支票cheque to order [&(~1C|C
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到期支票antedated cheque CZ
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未到期支票postdated cheque +Eel|)Z*Q
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保付支票certified cheque {Z178sik
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未获兑现支票,退票returned cheque Xe(]4Ux
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横线支票crossed cheque SL
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特别横线special crossing qOa*JA`
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空白支票blank cheque %/ :&L+
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失效支票,过期支票stale cheque yN06` =
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普通支票open cheque k0TQFx.A
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount MYR\W*B'b
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges m}2hIhD9
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支票换现金||兑现to cash a cheque $"#M:V@
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清理票款to clear a cheque )]Sf|@K]
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保证兑现to certify a cheque F>E_d<m
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填写支票数额to fill up a cheque f<R
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支票上划线to cross a cheque h645;sb0
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开发支票to make out a cheque 5cl^:
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签发支票,开立支票to draw a cheque||to issue a cheque [T,Df&
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透支支票to overdraw a cheque H/*i-%]v+(
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背书支票to endorse a cheque 4&6cDig7*2
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请付票款||清付票款to pay a cheque||to honour a cheque 9(bbV5}
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支票退票to dishonour a cheque Q"qJ0f)
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拒付支票to refuse a cheque /&!o]fU1C
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拒付支票to stop payment of a cheque TI8EW
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提示要求付款to present for payment sr:hRQ27
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见票即付持票人payable to bearer Wx8;+!2Q/
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支付指定人payable to order X,K`]hb*0_
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已过期||无效out of date||stale X)8Edw[?N3
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请给出票人R/D||refer to drawer R
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y!\q', F
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