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。 nrIL_
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往来帐目account current @>5<m'}2
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现在往来帐||存款额current accout !j9i=YDb
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销货帐account sales m;f?}z_\$
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共同计算帐项joint account XL^N5
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未决帐项outstanding account &|}IBu :T
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贷方帐项credit account||creditor account h(Ed%
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借方帐项debit account||debtor account %J7mZB9
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应付帐||应付未付帐account payable >x
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应收帐||应收未收帐account receivable 9jGuelwN
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新交易||新帐new account /Jf`x>eiH
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未决帐||老帐old account b+].Uc
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流水帐running account =j+oKGkoCa
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暂记帐||未定帐suspense account (_qBsng:
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过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account YNC0Z'c9
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详细帐单||明细表detail account J4[x,(iq(
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呆帐bad account Z0"&
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会计项目title of account 5G'&9{oB
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会计薄||帐薄account-book 762o~vY6$
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营业报告书||损益计算表account of budiness||business report p&OJa$N$[
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借贷细帐||交验帐account rendered 7"n)/;la
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明细帐account stated fXu~69_
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与…银行开立一户头to open an account with m]
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与…银行建立交易to keep account with ol?z<53X]
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与…有交易to have an account with _.d}lK3$2
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作成会计帐||有往来帐项to make out an account with f?=r3/AO
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清算||清理债务to make up an account 93Mdp9v+i
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清洁帐目||与…停止交易to close ones account with v!<PDw2'
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结帐to close an account =cf{f]N
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清理未付款to ask an account||to demand an account +M44XhT
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结清差额to balance the account with R&6n?g6@/V
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清算to settle an account||to liquidate an account||to square an account 5a=nF9/
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审查帐目||监查帐目to audit an account
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检查帐目to examine an account B
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转入A的帐户to charge the amount to As account CfQf7-
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以计帐方式付款to pay on account g93I+
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代理某人||为某人on ones account||on account of one :FnOS<_B
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为自己计算||独立帐目on ones own account ]x1p!TSU
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由某人收益并负风险on ones account and risk||for ones account and risk (G#}*
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由某人负担for ones account||for account of one qc3~cH.@
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按某人指示||列入某人帐户by order and for account of one PJCnud F
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列入5月份帐目for May account K${}r0
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编入某中帐项下to pass to the account of||to place to the account of 3)y{n%3L
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寄出清算书to send in an account||to send in render an account +I&J7ICV0
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记名支票||认人支票cheque to order 9k}<F z"^.
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未到期支票postdated cheque p qeL%="p;
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保付支票certified cheque "J!}3)n
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未获兑现支票,退票returned cheque (zC
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横线支票crossed cheque _88QgThb
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空白支票blank cheque xGRT"U(
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失效支票,过期支票stale cheque J &{xP8uq_
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普通支票open cheque O R
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount %!y89x=E
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Tn A?u (R%
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支票换现金||兑现to cash a cheque ((|IS[
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清理票款to clear a cheque (Z-l/)Q
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保证兑现to certify a cheque {Q~7M$
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填写支票数额to fill up a cheque >]&X ^V%Q#
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支票上划线to cross a cheque >"("*3AO
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开发支票to make out a cheque M35Ax],:^
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签发支票,开立支票to draw a cheque||to issue a cheque oT&m4I
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透支支票to overdraw a cheque 8S
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背书支票to endorse a cheque SW9fE:v
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请付票款||清付票款to pay a cheque||to honour a cheque w sY}JT
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支票退票to dishonour a cheque 1 Z[f
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拒付支票to refuse a cheque yA;W/I4
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拒付支票to stop payment of a cheque QUOKThY?
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提示要求付款to present for payment YYUe)j{T
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见票即付持票人payable to bearer d`%Mg&