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。 ?K7m:Dx
会计报表statement of account TA=Ij,z~
R
Nr=M^Zn
[IxZweK
uU`zbh}]L.
往来帐目account current m=2TzLVv
kImGSIJ
P%smX`v
t=~5I>
现在往来帐||存款额current accout ]"^GRFK5
MB\vgK
Y
M`umfw T
p/WEQ2
销货帐account sales `3r *Ae
U %Aj~K^b
WKpHb:H
<;x+?j
共同计算帐项joint account 8k+Ctk
nF}]W14x
}6eWdm!B
C,-V>bx g
未决帐项outstanding account E/_=0t
SsafRK$
F1?@tcr'
D?]aYCT
贷方帐项credit account||creditor account 4 !~JNO
ms3Ec`i9
#(CI/7
-
2`t4@T
借方帐项debit account||debtor account <"CG%RGP
yA(H=L-=!1
T:wd3^.CG
9n!3yZVSe
应付帐||应付未付帐account payable @8@cpm
qX:54$t
@q5!3Nz
xgJ2W_
应收帐||应收未收帐account receivable [m!\ZK
V
)1SZt@x
y{K~g<VL
m+DkO{8F
新交易||新帐new account X>F/0/
Aye!@RjM8
V# w$|B\
qVJV 9n
未决帐||老帐old account " S#0QH%5
r
tf>\j+
K*;=^PY
S! ,.#e (Y
现金帐cash account "v jFL9
sh}=#eb
RIl%p~
CbS9fc&
流水帐running account 6E@r9U
YG?W8)T
6P?
E[2c`XFd8
暂记帐||未定帐suspense account rq}ew0&/
Uh?SDay
!
K(0)~u
C/_W>H_
过期帐||延滞帐overdue account||pastdue account E+>Qpy
$+S'Boo
Q?7UiTZ
"=9L7.E)
杂项帐户sundry account 4\ H;A
Jh M.P9
tQz-tQg
D1
9uI&U4
详细帐单||明细表detail account rt!5Tl+v
|53Zg"!
./[%%"
'(&.[Pk:"
呆帐bad account mm\J]Cc`
fX#Em'Ab[
#Cvjv;
QwY
(tx6U.O
y
会计项目title of account M<~z=B#
MBXumc_g
7DKbuUK
^C_Y[i
~|
会计薄||帐薄account-book %@kmuz??
q*
?LXKi
<.s[x~b\`
L!c7$M5xJ
营业报告书||损益计算表account of budiness||business report 4[Hf[.
DP &,jU6
1 nX/5z_U
&JtK<g
借贷细帐||交验帐account rendered ,~JxYh
C:0Ra^i ?L
jzdK''CHi
M7fw/i
明细帐account stated M{3He)&
/b@8#px
tO)mKN+
(
ujmO'blO
与…银行开立一户头to open an account with LylB3BM
2u *o/L+
%m t|Dl
D7olu29
与…银行建立交易to keep account with [- a2<E
loLQ@?E
b Zn:q[7
+(`
继续记帐to keep account l~!\<, !
O!\P]W4r$
# ~}
26
nQa5e_q!u
与…有交易to have an account with @F+4
NL-'P
U_wn/wcLS
K;sH0*
&Op, ?\
作成会计帐||有往来帐项to make out an account with V&eti2&zO
z\sy~DM
;>
(es+VI2!&C
SirjWYap
清算||清理债务to make up an account *[wy-
fu
o6'I%Gs
mawomna
.a8N 5{`
清洁帐目||与…停止交易to close ones account with q
b]n{b2
`kpX}cKK}
4h@jJm
<IC=x(T
结帐to close an account o
)G'._
[V|,O'X ~
cuO(*%Is1
k?;A#L~
清理未付款to ask an account||to demand an account E3X:{h/
0k@4;BY u
0~iC#lHO
aEo!yea
结清差额to balance the account with X};m \Bz
=;W"Pi;*
j&6,%s-M`a
D^baXp8
清算to settle an account||to liquidate an account||to square an account Hzcy'
1XSA3;ZEc
&=Gz[1
L
WS/^WxRY
审查帐目||监查帐目to audit an account *p`0dvXG2
AjKP -[
J;W(}"cFq
DJ_,1F
检查帐目to examine an account l"5$6h
`KqMcAW
W=c7>s0>
HJhPd#xCW
转入A的帐户to charge the amount to As account h$F;=YS
|NJe4lw+?
kT&-:: ^R
>6*"g{/
以计帐方式付款to pay on account *Z>Yv37P
1+~JGY#
|s-q+q{|
}S<2({GI
代理某人||为某人on ones account||on account of one G~1#kg
M$DJ$G|Z
RrSSAoz1
u/Fa+S
为自己计算||独立帐目on ones own account ~=h]r/b< U
xphw0Es
r(h&=&T6
d)1)/Emyj
由某人收益并负风险on ones account and risk||for ones account and risk Y]/(R"-2G
#H{<nVvg^
1 mhX3
5L bU'5
由某人负担for ones account||for account of one R $HIJM
"D}PbT[V
>y m MQEX`
r=Z#"68$
按某人指示||列入某人帐户by order and for account of one @=,2{JF*6
%Fig`qX
[t*m$0[:
* t6XU
列入5月份帐目for May account Rq gH,AN
et(/`
8>S"aHt 7
%;yDiQ !+
编入某中帐项下to pass to the account of||to place to the account of R$'4 d
TC[_Ip&
5JW+&XA
GE]fBg
寄出清算书to send in an account||to send in render an account agQzA/Xt
eZ5UR014
-fw0bL%0
m(>_C~r
GN
支票薄cheque book gvvl3`S{
A`Q'I$fj
3t22KY[`
|Ak>kQJ(1z
支票陈票人cheque drawer i#$9>X
OLJb8kO
}^Be^a<ub
^prseO?A
持票人cheque holder rLs)*A!
b/Y9fQn
I'2:>44>I6
Y$b4Ga9j
不记名支票cheque to bearer||bearer cheque CXks~b3S
D
IG0$OtG
$3S6{"
,oX48Wg_+
记名支票||认人支票cheque to order /tl/%:U*.
fN~kdm.
n"vl%!B
^
AxU
到期支票antedated cheque S>OfUrt
4)BZ%1+
-Bbg'=QZa
4[a?..X
未到期支票postdated cheque *#1&IJPI
wH=
Cbm
c[E{9wp v
保付支票certified cheque WXu:mv,'e
tW 53&q\=
UMwB. *
3{RuR+yi
未获兑现支票,退票returned cheque m6^Ua
2K<rK(
F+PIZ%
8v@6 &ras@
横线支票crossed cheque r \H+=2E'
qKt8sxg
3xef>Xv=
<h|XB}s+
普通横线general crossing Q
:eIq<erY
+qq,;npi
fpf1^TZ
<GPL8
D
特别横线special crossing x%d+~U;$&
rB;`&)-
txQyHQ)
@
_ _cJ+%e
空白支票blank cheque ^@ s!"c
\eF5* {9
j*f%<`2`j
QEL^0c8 ~
失效支票,过期支票stale cheque ! utgo/n
16/+ O$#y
},'hhj]O
tk"L2t
普通支票open cheque 4r#O._Z
Onb*nm
bcL>S$B
rt$zM
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount -B:Z(]3#\
1)(p=<$
9UTWq7KJ
{Uxah
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 75i
M_e\
k1Zu&4C\
J0zudbP
=<fH RX`
支票换现金||兑现to cash a cheque 7iu?Q
zrk/}b0j
qd{o64;|
@+~=h{jv<
清理票款to clear a cheque k|0Fa}Z[
S_LY>k?
0h!2--Aur
LinARMPv
保证兑现to certify a cheque 2+"=i/8
:p@H
iKv`[k
84L!r
填写支票数额to fill up a cheque f^](
D'L?D
^y'xcq
g!~&PT)*
;OQ-T+(T
支票上划线to cross a cheque o_/C9[:
Y<TlvB)w
heoOOP(#
}<7Dyn
,
开发支票to make out a cheque ;=: R|
?2[=llS4
:Q
2\3
Z)'jn8?P
签发支票,开立支票to draw a cheque||to issue a cheque Y<3s_
ASY
uZ
-cyJjLL*
%8/Gs
u;
透支支票to overdraw a cheque St,IWOmq"
A}C&WT~
S#0y\
toPA@V
背书支票to endorse a cheque XOa<R
?I}jsm1)
yd"|HHx
[?Y u3E\
请付票款||清付票款to pay a cheque||to honour a cheque F`8A!|cIy
U@yrqT@;AU
*{W5QEa
j)Kk:BFFY
支票退票to dishonour a cheque Dn$zwksSs
^T'+dGU`
W
zgzI/
[ /*$?PXt
拒付支票to refuse a cheque mhJ>5z
COv#dOw
i051qpj
FePJ8
拒付支票to stop payment of a cheque 1mOZ\L!m*
OTtSMO
&k\7fvF
tnqW!F~
提示要求付款to present for payment }@@1N3nnxV
]=9%fA
25ul,t_Du
!IoD";Oi
见票即付持票人payable to bearer r&}fn"H!
HG@!J>YaD
vb:
'%^v
*-Lnsi^7v
支付指定人payable to order /.'1i4Xa1P
r d]HoFE
6#N1 -@
@U;-5KYYi
已过期||无效out of date||stale F"hi2@/TI
%P_\7YBC>
[lS'GszA
S7aS Ut!
请给出票人R/D||refer to drawer wX#\\Jgi
] 5P{*
:L:;~t K
_<