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。 q#$Al
会计报表statement of account u1R_u9
:Xqq
hG
]c4?-Vq%u
7.
`Fe g.
往来帐目account current c 2t<WRG
G(" S6u
;EDc1:
..'k+0u^
现在往来帐||存款额current accout yPs4S?<s
DryN}EMOKD
t"4RGO)jh
`f?v_Ui-$
销货帐account sales ;/l$&:
e)"]H*
Sc#B-4m
}86&?
0j.
共同计算帐项joint account l+`f\ },
Jr+~'
[$:M/5y9
QhR.8iS
未决帐项outstanding account Z\c^CN
c
AnL,?_v
Jas=D
dnRbt{`jP
贷方帐项credit account||creditor account _kGJqyYV
q% *-4GP
#e)A
nE;^xMOK!
借方帐项debit account||debtor account `<_A#@
P5-1z&9O
M uz+j.0
=Y!x
应付帐||应付未付帐account payable s[<a(
3h N?l
:/b
EC#4"bU`'2
tjLp;%6e
应收帐||应收未收帐account receivable <j\osw1R
gJ;jh7e@
D#"BY;
J
l}w9c`f
新交易||新帐new account o\<m99Ub
v_=xN^R
~hiJOaCzM
[&H$Su}$0
未决帐||老帐old account 4PdJ
$r> $
u
vl}fC@%WRI
*S _[8L"
现金帐cash account EY+/
foP
PH!^ww6
zt,Tda4Y
10.u
流水帐running account B"; >zF
3jR>
$+'bRUo
m 0jm$>:Z
暂记帐||未定帐suspense account Jr2x`^aNO
CB!5>k+mC
"p Rr>F a
"Sx}7?8AB
过期帐||延滞帐overdue account||pastdue account Dqxtc|vo
&>%R)?SZh
~%gO +qD
x{'3eJ^8
杂项帐户sundry account [B0]%!hFw
FR57F(31
BIJlU(aF
rHSA5.[1P
详细帐单||明细表detail account _U
Q|I|V#
J~jxmh
*HC[LM
[nYm-\M
呆帐bad account <q}w, XU
uDe%M
.@5RoD[o
|M;tAG$,"y
会计项目title of account WSi`KNX
U-]Rm}X\M
Ng Jp2ut
mKTa.
会计薄||帐薄account-book \Ei(HmEU
U
gqfO(
r0Cc0TMdj
5u:{lcC.X
营业报告书||损益计算表account of budiness||business report JXhHitUD
@gc|Z]CV
t%k1=Ow5i
#E'aa'P}
借贷细帐||交验帐account rendered UZ*Yt
Q`0 k=<
Q$`u=-h|
U07G&?/
明细帐account stated LK>J]p
:6T8\W
@nNhW
)NjxKSiU@
与…银行开立一户头to open an account with )8,) &F
;:`0:Ao.
pBR9)T\n
bdx
mJ9a:R
与…银行建立交易to keep account with <jjn'*44f
.dE2,9{Z
asj*/eC$/i
' K\ $B_
继续记帐to keep account *LA2@9l
8T]x4JQ0
mh$ Nwr/W:
^Gt9.
与…有交易to have an account with ,suC`)R
_=g;K+%fb
MJ%gF=$X
^#0k\f>_
作成会计帐||有往来帐项to make out an account with cD 5^mxd%
wOg?.6<Kxa
6@X j
xRiWg/Z~
清算||清理债务to make up an account 3W#f
Fy
f8AgTw,K8
{E3329t|'
VNggDKS~K
清洁帐目||与…停止交易to close ones account with $%GW~|S\C
S!J wF&EW
wJ}9(>id*
RIg
`F#,3
结帐to close an account Xlp $xp"
t Urwg
DtRu&>o_6D
i,R+C.6{
清理未付款to ask an account||to demand an account wMx#dP4W8
dU<qFxW
=)O%5<Lwx
?z/ )Hkw
结清差额to balance the account with Z{p)rscX
M#'j7EMu
<<iwJ
U%:
4r+s"
|
清算to settle an account||to liquidate an account||to square an account }z|@X KA#
:,~]R,tJQ
>I&'Rj&Mc
sSdnH_;&
审查帐目||监查帐目to audit an account K:_5#!*^98
,JVW
n>s
6 $*\%
Kc,=J?Ob
检查帐目to examine an account ] l@Mo7|w
gOSFvH8FU
V!XT=Ou?6
PQJI~u9te}
转入A的帐户to charge the amount to As account =,HxtPJ
[>#@?@x`P
[]#>r
k~
?ZS/`P0}[
以计帐方式付款to pay on account L &nqlH@+~
mcg
kNED
BK/~2u
or)v:4PXW
代理某人||为某人on ones account||on account of one 3;t {V$
6_vhBYLf
ynQ+yW74Z
y2=`NG=
为自己计算||独立帐目on ones own account 9=FqI50{
;+6TZqklQ
u.~`/O
k&M9Hn2
由某人收益并负风险on ones account and risk||for ones account and risk P
r_$%x9D
UU;U,q
Dmq_jt
J4VyP["m
由某人负担for ones account||for account of one W}0cM9 g
Kx<T;iJ}
)o[Jxu'
/jB0
按某人指示||列入某人帐户by order and for account of one CA8N
W, YYL(L
6%Ws>H4@|
CG397Y^
列入5月份帐目for May account e4rhB"qQdn
//O9}-
|Js?@
{S*:pG:+q
编入某中帐项下to pass to the account of||to place to the account of +`_Km5=
nbf w7u
DM[gjfMXu
Of?3|I3 l
寄出清算书to send in an account||to send in render an account G1z0q3< B
898=9`7e
"eOFp\vPr
?K>=>bS^h
支票薄cheque book ,2*x4Gycb
J~=tR1k
\7elqX`.yY
}g]O_fN7~
支票陈票人cheque drawer Y
[p
~
IIlCmMl,
%!HBPLk
=T3O; i
持票人cheque holder ?x-:JME0
jDKL}x
CgxGvM4
}bM=)eUfX
不记名支票cheque to bearer||bearer cheque ! {c"C
J*}Qnl +
B(/)mB
gT8% ?U:
记名支票||认人支票cheque to order -!JnyD
tIJ?caX5=
j
$Unw
%*Aq%,.={
到期支票antedated cheque tLc9-
`^#V1kRmH
}_GI%+t
'"~ 2xiin
未到期支票postdated cheque #lo1GoL\
tuW
Jj^
B$)&;Q
d|Q_Z
@;JF
保付支票certified cheque g2t'u4>
b8$(j2B~
QT[yw6Z
?Gr2@,jlD
未获兑现支票,退票returned cheque 2C@s-`b
hnD=DLW $
2S#|[wq(
F `cuV
横线支票crossed cheque e/*T,ZJ
|bWvQdN
,MRAEa2
Q
xg)Wb#
普通横线general crossing `:y {
n$z+g>~N
$<QOMfY>
%M
KZ':m
特别横线special crossing }_[Bp
c u:1|gt
@GrQ/F7
$Lx2!Zy
空白支票blank cheque m.0:R
p.50BcDg
hNWZ1r~_
y^xEZD1X6-
失效支票,过期支票stale cheque G$T#ql
:,]*~Nl
XI"8d.VR
IA&NMf;{
普通支票open cheque +#Q\;;FNP
*W&}}iL
Yj-JB
-YD+xPD
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount "z/)> ?Wn
/CW
0N@
(|kcSnF0
ytkV"^1^
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges -Nn@c|fz
G+dQ" cI9
Rx,Qw> #
E!_mXjlPc
支票换现金||兑现to cash a cheque Y(D&JKx
tITx+i
qY^@^)b[
C 7e
清理票款to clear a cheque IA$)E
7F
!(60xY
\4qwLM?E^
%
bpVK~z
保证兑现to certify a cheque MfJ8+3@K
g4"0:^/
oI2YJ2?Je8
VP\'p1a
填写支票数额to fill up a cheque #MwNyZ
4x;vn8yh
,-[e{=Cz
ja1W
I
支票上划线to cross a cheque J/ !Mt
&Ub
0o2+y
RD1N@sHDKc
,dZ&i!@?
开发支票to make out a cheque +dB/SC-^U
f5p:o}U*
`~ ,
wAn}ic".b
签发支票,开立支票to draw a cheque||to issue a cheque F
R%u1fi
3\~
RWoB0u
A3jT;D9Y
%
ESQgN+llj
透支支票to overdraw a cheque kl&9M!;:n
/-_<RQ
6.|Qyk*
|#
x]F
Ng
背书支票to endorse a cheque tOQura
h%0hryGB
Q
\E[py
Fy!-1N9|l
请付票款||清付票款to pay a cheque||to honour a cheque 'c")]{
$&