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。 h*X5Oh6
会计报表statement of account +f){x9
:
M9C
v00&
C-2{<$2k
J?R\qEq%
往来帐目account current lE=&hba
c_~tCKAZ
4:Ton
|BA&ixHe~C
现在往来帐||存款额current accout
@IE.@1
T<ka4
c^F@9{I
QgF2f/;!
销货帐account sales
.]XB
Jc
Xd 5 vNmQn
kac
-@
/mK."5-cm
共同计算帐项joint account 5K#<VU*:
Pl/B#Sbf'
)x&4 Q=
};m.8(}$)
未决帐项outstanding account z
k m#w
G=(j
a?d
wn Q% 'Eo
rds4eUxe
贷方帐项credit account||creditor account ,R$U(,>_0
7X{@$>+S
boeIO\2}P0
-IE=?23Do?
借方帐项debit account||debtor account oK@_
`p#u9M>
|_\q5?S
bbG!Fg=qQ?
应付帐||应付未付帐account payable ecdM+kP
1$n!
Lj=5
p)c"xaTP#F
/P[ @o
应收帐||应收未收帐account receivable SYYg
2I
]N^>>k
GhC%32F
CyKupJ.Fq
新交易||新帐new account m?y'Y`
:F.eyA|#@G
5?HoCz]l
WNp-V02l
未决帐||老帐old account rd ]dDG
fX/k;0l
*@E&O^%cO
S{S.H?{F
现金帐cash account 7J|eL
yj
7hAc6M$h;
UNCI"Mjb
{s3 j}&
流水帐running account /g\m7m)u
gE$@:j
w9,w?%F
115zvW
暂记帐||未定帐suspense account A)HV#T`N
fctVJ{?
D8=a +!l-
D {N,7kT
过期帐||延滞帐overdue account||pastdue account [J6q(}f
9;L50q>s
3h4'DQ.g
;T|hNsSt
杂项帐户sundry account MuP&m{
JU!vVA_
=P`l+k3
%)}y[
(
详细帐单||明细表detail account G0Wv=tX|
5@`DS-7h
E-b3#\^:
L=)Arj@q
呆帐bad account ~Aoo\fN_U
#RTiWD[o
i3<
ZFR
(I ~r~5^
会计项目title of account dL|*#e
}^Ky)**
jB0ED0)wX
,H:{twc
会计薄||帐薄account-book 3sz?49tX
. *c%A^>
l>?k>NEpP
g6(u6%MD
营业报告书||损益计算表account of budiness||business report Y5\=5r/
{f[
X)
L<O"36R
PJ
'.s
借贷细帐||交验帐account rendered UO8./%'
t_{rKb,
XFrgnnt
{"@E_{\
明细帐account stated wf
/DLAC
PP!}w
Jsw%
.<
#_4JTGJ
与…银行开立一户头to open an account with |<w
Z;d
gs9VCaIa
x
L]Z3"p%
.J.|
S4D
与…银行建立交易to keep account with O
K2|/y
6dQ]=];
>n6yKcjY]
sI#r3:?i
继续记帐to keep account `ILO]+`5
7?EC
kuSv
XdGA8%^cY
2` j#eB1
与…有交易to have an account with V;>u()
ui4*vjd
;sfk@ec
h;Se.{
作成会计帐||有往来帐项to make out an account with ["
nDw<U
O"~BnA`dJ
V.12
BZ-)XF'4
清算||清理债务to make up an account )
\|Bghui
Hsi<!g.
nN[gAM (
)R]gJ_,c
清洁帐目||与…停止交易to close ones account with {Wh7>*p{3
k{d)'\FM
n
2m!a0;
`Wy8g?d;bn
结帐to close an account p@bcf5'
!>gu#Q{\-
_
ZC[h~9H
[sweN]b6F
清理未付款to ask an account||to demand an account 0Rze9od]$
z8\;XR
3f^~mTY9>]
^VAvQ(b!:i
结清差额to balance the account with PTFe>~vr*
sCw X|
( R0>0f@
Ij}k>qO/2
清算to settle an account||to liquidate an account||to square an account ';OZP2
9;k!dM
|"XxM(Dm
d:1TSJff%/
审查帐目||监查帐目to audit an account c
DO<z
b+3QqbJ[F
*
g;4?_f
b+qdl`Vd
检查帐目to examine an account K%/:V
>7^i>si
gjnTG:}}}+
BO3%p
转入A的帐户to charge the amount to As account g4fe(.?c,
-yH8bm'0"
H^
\2,x Z
PK7
kpC
以计帐方式付款to pay on account MEZc/Ru-[
8>y!=+9_
69>N xr~k
"Ooc;xD3<
代理某人||为某人on ones account||on account of one ;zc,vs
i9%cpPrg8
gkN
)`/`*
_Bhm\|t
为自己计算||独立帐目on ones own account _[_mmf1;:'
A]k-bX= s
9V5d=^
hRWRXC9
由某人收益并负风险on ones account and risk||for ones account and risk uh_2yw_
fX[6
{
Z(=UZI?
WMw]W&
由某人负担for ones account||for account of one {~RS$ |
WFBVAD
L[s8`0
= g[Cs*
按某人指示||列入某人帐户by order and for account of one $JTQA
'eRJQ*0F
a~nErB
*tD`X(K
列入5月份帐目for May account *>,CG:`D
T.{sO`
JO `KNI
cii]-%J}c
编入某中帐项下to pass to the account of||to place to the account of rIg5Wc
d
Cm5:_K`;]
].C
4RH
n2#Yw}7^,o
寄出清算书to send in an account||to send in render an account :J{| /"==
Mx<?c
!y{t}|U/d
XW*,Lo5>H\
支票薄cheque book +9[/> JM
=]auP{AlE
J"&jR7-9
ojA i2uz
支票陈票人cheque drawer ief~*:5
V?*\ISB`}
RTgR>qI&)
}>|M6.n "
持票人cheque holder DG!H
8^
[4_JK
Gc'
CS_L
]S=AO/'
不记名支票cheque to bearer||bearer cheque |QIFtdU5T
%SX)Z
i=O
{B_pjs
y
;$8C
记名支票||认人支票cheque to order 6_s_2cr
HZHzjrx
APC,p,"
E_[)z%&n2
到期支票antedated cheque O"<W<l7Q
[=
GVK
I,:R~^qJ8v
?y@ RE
未到期支票postdated cheque Gw0_M&
.[E"Kb}=
45u\v2,C3
$\DOy&e
保付支票certified cheque z DP
n]N+
.5;X
d?
eo
C@b/F4
未获兑现支票,退票returned cheque 7HpfHqJ7
n8!qz:z/
):Vzv
VGVZ`|
横线支票crossed cheque ;m;a"j5
qJQ!e
H.D1|sU
Jf/X3\0N7
普通横线general crossing &@c?5Ie5
7q' _]$
Q bg,q
[^cf
lmV
特别横线special crossing TH`zp
]0
PMdvBOtS`
m5G9
B-\?
ZwV`} 2{
空白支票blank cheque *6-f vqCv
M%3 \]&
d"1DE
vBMuV pzO
失效支票,过期支票stale cheque nj (/It
`+4>NT6cu9
f?ImQYqP
FAS+*GFz
普通支票open cheque 7#
/c7
\8~P3M":c
5,>Of~YN
=*icCng
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount zH1pW(
&nc0stuL
3H_mR
j9th
6hE. i
x
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges v{N4*P.0T
y U-^w^4
)wmG&"qsP
m#D+Yh/y{n
支票换现金||兑现to cash a cheque !s>AVV$;0
Nn"[GB
6N{Vcfq
;{n@hM*O
清理票款to clear a cheque ndSM*Fq
t8"*jt
^1a/)Be{_
G2bZl%
,D
保证兑现to certify a cheque !J5k?J&{=
fkprTk^#
n~1'M/wh
K/2k/\Jk[_
填写支票数额to fill up a cheque {*=+g>RgD
\(nb
>K
h6*&1
r
'f#i
@$|]
支票上划线to cross a cheque ^4+ew>BLSv
(1
"unP-
KtT.WHr(m
sHqs)@D
开发支票to make out a cheque Bf72 .gx{0
pJ` M5pF
qk;vn}auD]
P87!+pB(
签发支票,开立支票to draw a cheque||to issue a cheque c)d*[OI8
7,i
}M
di@4'$5#
1]yOC)u"i
透支支票to overdraw a cheque 9`"o,wGX3
sr0.4VU1
@}#" o
Wc}opp
背书支票to endorse a cheque thoAEG80
[-Zp[
E<[_L!2
*]ROUk@K=
请付票款||清付票款to pay a cheque||to honour a cheque
AL%gqt]
9,?\hBEu
Oz\mIVC#
!]%M
支票退票to dishonour a cheque yI&{8DCCw
|-WoR u
j@kL`Q\&I
)Ir_:lk
拒付支票to refuse a cheque U
oskfm
y8Q96zi
hK!Z~
+N161vo7
拒付支票to stop payment of a cheque c0J=gZiP
Q^^.@FU"x
"
6T: &>
IrAc&Eh