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。 VUmf;~
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往来帐目account current TMJq-u51
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现在往来帐||存款额current accout n37P$0
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销货帐account sales lWPh2k
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共同计算帐项joint account +cWo^ d.
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未决帐项outstanding account L _D #
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借方帐项debit account||debtor account &ea6YQ
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应收帐||应收未收帐account receivable l=UXikx
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未决帐||老帐old account
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现金帐cash account "^Vnnb:Z*o
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暂记帐||未定帐suspense account 0SR[)ma
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过期帐||延滞帐overdue account||pastdue account `m}G{ jfk
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详细帐单||明细表detail account ,zEPdhTX
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呆帐bad account ]?T,J+S
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会计项目title of account !?" pnKb}
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会计薄||帐薄account-book OaKr_m
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营业报告书||损益计算表account of budiness||business report tr58J%Mu
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借贷细帐||交验帐account rendered k*OHI/uiow
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明细帐account stated }zIWagC6
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与…银行开立一户头to open an account with XT\2
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与…银行建立交易to keep account with ixL[(*
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继续记帐to keep account :Dfl ,=S
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与…有交易to have an account with 9I}Uh#]k<
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作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account 7q:;3;"9
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清洁帐目||与…停止交易to close ones account with {
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结帐to close an account bN|1%[7
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清理未付款to ask an account||to demand an account Bc`L]<
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结清差额to balance the account with 'Hgk
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清算to settle an account||to liquidate an account||to square an account EztuVe
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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 Nr}O6IJ>Sg
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转入A的帐户to charge the amount to As account s#aane
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以计帐方式付款to pay on account I0;gTpt9
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代理某人||为某人on ones account||on account of one 4F<was/
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为自己计算||独立帐目on ones own account =>&~p\Aw
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由某人收益并负风险on ones account and risk||for ones account and risk PG@C5Rnu
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由某人负担for ones account||for account of one Tm0\Oue0
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按某人指示||列入某人帐户by order and for account of one 1_8@yO
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列入5月份帐目for May account HIvSh6|0p
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编入某中帐项下to pass to the account of||to place to the account of '$4&q629d
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寄出清算书to send in an account||to send in render an account BFqM6_/J
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支票薄cheque book SPvKq=,
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支票陈票人cheque drawer R-2Abyts2
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持票人cheque holder <AHdz/N
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不记名支票cheque to bearer||bearer cheque N0YJ'.=8,
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记名支票||认人支票cheque to order jz I,B
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到期支票antedated cheque )-i (%;,*e
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未到期支票postdated cheque =[)2DJC
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保付支票certified cheque K48QkZ_gY
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未获兑现支票,退票returned cheque 7[M@;$
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横线支票crossed cheque Oz=!EG|N
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空白支票blank cheque Bs<LJzS{V
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失效支票,过期支票stale cheque D!bi>]Yd
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普通支票open cheque 5:l"*
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount \6,Z<.I
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &-ZRS/_d>
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支票换现金||兑现to cash a cheque 4?~Ei[KgQn
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清理票款to clear a cheque rX
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保证兑现to certify a cheque
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填写支票数额to fill up a cheque hFt ~7R
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支票上划线to cross a cheque bl;v^
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开发支票to make out a cheque I,!>ZG@6
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签发支票,开立支票to draw a cheque||to issue a cheque WWWfQ_u2
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透支支票to overdraw a cheque n!y}p q6
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背书支票to endorse a cheque XY`2>7
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请付票款||清付票款to pay a cheque||to honour a cheque N_>}UhZ
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支票退票to dishonour a cheque We*c_;@<
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拒付支票to refuse a cheque 98eS f
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拒付支票to stop payment of a cheque &;k`3`MC~w
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提示要求付款to present for payment Q CB~x2C
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见票即付持票人payable to bearer -d6*M*{|
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请给出票人R/D||refer to drawer oWUDTio#[
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds d.&~n`Rv!p
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