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。 ?9z1'6
会计报表statement of account }vW3<|z
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往来帐目account current 9}11>X
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现在往来帐||存款额current accout .X6V>e)(3
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销货帐account sales sV`XJ9e|
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未决帐项outstanding account `e+eL*rZ~
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贷方帐项credit account||creditor account [Mlmn$it
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借方帐项debit account||debtor account
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应付帐||应付未付帐account payable rX
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应收帐||应收未收帐account receivable V;]U]
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新交易||新帐new account B4;P)\2
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未决帐||老帐old account p2o66t
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现金帐cash account kA&ul
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流水帐running account & A @!g
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暂记帐||未定帐suspense account ak;S Ie
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过期帐||延滞帐overdue account||pastdue account 0B~Q.tyP
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详细帐单||明细表detail account ,<?M/'4}G
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呆帐bad account _d/ZaCx'i
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会计项目title of account 1_.#'U>
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会计薄||帐薄account-book {01wW1
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营业报告书||损益计算表account of budiness||business report S=~8nr/V
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明细帐account stated ~0>{PD$@
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与…银行建立交易to keep account with 'Kj8X{BSFb
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与…有交易to have an account with 2v<[
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作成会计帐||有往来帐项to make out an account with s"?&`S
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清算||清理债务to make up an account 3:Sv8csT
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清洁帐目||与…停止交易to close ones account with Om0S^4y]x
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结帐to close an account 2'J.$ h3
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清理未付款to ask an account||to demand an account !+H=e>Y6
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结清差额to balance the account with @11voD
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清算to settle an account||to liquidate an account||to square an account 7w{`f)~
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审查帐目||监查帐目to audit an account v(4C?vxhG
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检查帐目to examine an account <z)MV
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转入A的帐户to charge the amount to As account sS(^7GARa
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以计帐方式付款to pay on account 8gBqur{
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代理某人||为某人on ones account||on account of one ZVIBmx
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为自己计算||独立帐目on ones own account <)n
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由某人收益并负风险on ones account and risk||for ones account and risk N}FG%a
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由某人负担for ones account||for account of one [S</QS!
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按某人指示||列入某人帐户by order and for account of one S-f3rL[?
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列入5月份帐目for May account U-n33ty`H
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编入某中帐项下to pass to the account of||to place to the account of *.nqQhW
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寄出清算书to send in an account||to send in render an account b0t];Gc%b
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到期支票antedated cheque S|>Up%{n[
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未到期支票postdated cheque 6/-!oo
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保付支票certified cheque FI/YJ@21
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未获兑现支票,退票returned cheque R Nv<kw
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空白支票blank cheque p;7 4+q
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失效支票,过期支票stale cheque <{U{pCT%
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普通支票open cheque epR~Rlw>2
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount VBX#
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges |g7h#F~
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支票换现金||兑现to cash a cheque gr
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清理票款to clear a cheque Ib2 @Wi
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保证兑现to certify a cheque u3wC
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填写支票数额to fill up a cheque ~+#--BhV
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支票上划线to cross a cheque be:phS4vz
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开发支票to make out a cheque 16QbB;
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签发支票,开立支票to draw a cheque||to issue a cheque
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透支支票to overdraw a cheque zw:C*sY
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背书支票to endorse a cheque v1r_Z($
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请付票款||清付票款to pay a cheque||to honour a cheque 5$oewjLO
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支票退票to dishonour a cheque yIIET
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拒付支票to refuse a cheque ?Hi}nsw
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拒付支票to stop payment of a cheque 23-t$y]
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提示要求付款to present for payment rer|k<k;]G
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见票即付持票人payable to bearer 7':f_]
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请给出票人R/D||refer to drawer 't(}Rq@
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hCM8/Vvx6
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