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。 DAS/43\
会计报表statement of account e^d0zl{
q
]M+/sl
18~>ZR
6`O.!|)
往来帐目account current 1>*#%R?W
g,}_G3[j0m
HIQ_%L4]
0TCBQ~ "
现在往来帐||存款额current accout 5Y.vJz
EKA#|^Q:NX
,-izEr
3x5JFM
销货帐account sales 1KMLG=
m6TNBX
.l>77zM6
.uuO>:
共同计算帐项joint account kgnmGuka
q;QbUO
#1`-*.u
)0ea+ib
未决帐项outstanding account [pl'| B
TatpXN\
Anscr
B-.gI4xa
贷方帐项credit account||creditor account 9F4Dm*_<
ko Z
xgpi-l
>=RmGS
借方帐项debit account||debtor account "B=
3
{""58
|(pRaiJ
V^JV4 `
o
应付帐||应付未付帐account payable
E_k$W5
^.#jF#u~
v5By :z
;ado0-VQi'
应收帐||应收未收帐account receivable 7N-w eX
L{hnU7sY
e?opkq\f
'XZ)!1N
新交易||新帐new account 1abtgDL
l%?T2Fm3>
.
C&ktU4
'`eO\huf
未决帐||老帐old account jqv- D
"ul {d(K3
dE:+k/
7bk%mQk
现金帐cash account 0}$Hi
#>%X_o-o23
_{r=.W+w
(@t(?Js
流水帐running account zoOaVV&1
ANJ$'3tg
W.dt:_
(>VX-Y/
暂记帐||未定帐suspense account nX(+s*Y+w
}*lUah,@
%1O;fQL
L1ieaKw
过期帐||延滞帐overdue account||pastdue account NbC@z9Q
m\$\ 09
jJuW-(/4[
kB'Fkqwm
杂项帐户sundry account h&`e) a>+
Uc_'(IyO
P5
K' p5}#
3H|_mX
详细帐单||明细表detail account Ys,{8Y,7
*Txl+zTY
gA:
5M
#;%JT
呆帐bad account oXxCXO,q
<FWF<r3F
ag*mG*Z
'h^0HE\~p
会计项目title of account l~6?kFy9h
|P -8HlOr
%,D<O,N
1
E73i_L
会计薄||帐薄account-book o(:[r@Z0z
%!du,2
gF[z fDm
dl~%MWAVb
营业报告书||损益计算表account of budiness||business report 4eikLRD,
7b<je=G6PA
i?fOK_d
#a
`a$A
借贷细帐||交验帐account rendered q o\?o
WAn~+=Ax
:{IO=^D=$
iMs5zf<M
明细帐account stated 9G+
V;0Q
R
}lsnX<
M#~Cc~oT
}; f#^gz'
与…银行开立一户头to open an account with VUhbD
[1F*bI
PB#fP_0C
.h9l7
nZt
与…银行建立交易to keep account with M-[$L XR
%,Ap7X3:QT
sVJ!FC
S(uf(q|{
继续记帐to keep account JaK}|
_>9.v%5cs(
|fSe>uVZ
J41G&$j(
与…有交易to have an account with `67[O4$<
K91)qI;BD
e _/b2"{
{W]=~*w
作成会计帐||有往来帐项to make out an account with 'A:x/iv}^
]R=,5kK3
g_G6~-.9I
IdXZoY
清算||清理债务to make up an account I
=1+h
l'\pk<V
YhY:~
t`+'r}=d
清洁帐目||与…停止交易to close ones account with \[jq4`\$
8G oh4T H
4"xPr[=iG
[+OnV&
结帐to close an account (s{RnD
6%fKuMpK(
Ma+$g1$
A?`jnRo=\
清理未付款to ask an account||to demand an account HO[wTB|D]
TEMw8@b
zkO<-w
jq+A-T}@
结清差额to balance the account with ({NAMc*
04*6(L)h*
2^)1N>"g
bk)g;+@
清算to settle an account||to liquidate an account||to square an account Vo7dAHHL
:_@JA0n
?gwUwOV"
:OW;?{ ~j
审查帐目||监查帐目to audit an account r" K':O6y
;>AL`M+
KX}Rr7a
L
a@
+>
检查帐目to examine an account
wN2QK6Oc
v$=QA:!U
l983vKr
PI*82,f3dE
转入A的帐户to charge the amount to As account HU9Sl*/
MNg^]tpf
OQ,NOiNkap
!H2QjW
以计帐方式付款to pay on account in(U:04
BbRBT@
@]![o %
TARXx>
代理某人||为某人on ones account||on account of one |,aG%MTL
5bA)j!#)|X
JkGnKm9G
lhi_6&&[8
为自己计算||独立帐目on ones own account e#B#B
]q6;#EUr?
0jzbG]pc:E
4<x'ocKlD
由某人收益并负风险on ones account and risk||for ones account and risk .-JCwnP
7#~+@'Oe
Q43|U4a
gN>2xnh'm
由某人负担for ones account||for account of one $-&BB(-{E&
*A~
G_0B
0x9x@gF
5BR2?hO4
按某人指示||列入某人帐户by order and for account of one jn:NYJv
&bhq`>
7y`}PMn
i
[ $0a4
列入5月份帐目for May account JMCW} bA
0Hs|*:Y1D
6O@J7P
.7
asW(
编入某中帐项下to pass to the account of||to place to the account of 3&x-}y~sg
@m?QR(LJ
&h~Xq^
St<mDTi
寄出清算书to send in an account||to send in render an account 7
t?*
;r/;m\V
qClHP)<
<F
)_!0C
支票薄cheque book $O{duJU
jAh2N3)
2..,Sk
8_&CT
:u>
支票陈票人cheque drawer !6G?zipB
'&99?s`u
[I:KpAd/
zyg:nKQW
持票人cheque holder Bk}><H
p7ir*r/2
JxjI]SF02
dDDGM:]
不记名支票cheque to bearer||bearer cheque KvQ,;A
D{v8q)5r
Gd+ET
f1PN|
记名支票||认人支票cheque to order "C?5f]T
\7z^!m
eh*6cQ.0
E(Rh#+]Y5
到期支票antedated cheque y{9~&r
[~\PQYm'
.P$IJUYO
aS}1Q?cU
未到期支票postdated cheque `O^G5 0
=TP(
UJ
"7d-z<^n
OquAql:
保付支票certified cheque Sb".]>^
jxgj,h"}9`
?4G|+yby
{ m8+Wju}
未获兑现支票,退票returned cheque 65,(4Udz!
+fKtG]$
uE=$p)
nH !3(X*
横线支票crossed cheque O
;
HY%
i7
7GE
E^ hHH?w+
sP'0Sl~NU
普通横线general crossing r,(et
+]:2\TTGI
WqrgRpM{
`A/j1UWJ
特别横线special crossing 'z=:[#b
R)Mt(gFZT_
'rb'7=z5
$!A:5jech
空白支票blank cheque DZ
^1s~
rAQF9O[
I-NN29Sk
"()sb? &
失效支票,过期支票stale cheque VyG4(Xva
3UUGblg`~
7@%'wy&A
/"qcl7F
普通支票open cheque SKY*.IW/Z
N?4q
P`1EPF
S\NL+V?7h
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount RBGlzk
IxDWJ#k
^ons:$0h
CPazEe1S
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Ja^ 5?Ar|
*j)M]
;eB ~H[S/
}
UyQ# U
支票换现金||兑现to cash a cheque b 1^n KB
K%KZO`gO
":?T%v>
ZX`J8lZP
清理票款to clear a cheque 1@sM1WMX
u~ F;xQ
WNa0,
w3*-^: ?j
保证兑现to certify a cheque `kBnSi o~
|@VF.)_
@y~P&
HUN
FJM;X-UOY
填写支票数额to fill up a cheque
msTB'0
9 |:^k.
17UK1Jx,
3=4SGt5m
支票上划线to cross a cheque +`| *s3M
p_terD:
f_r0})
T.?k>Ak
开发支票to make out a cheque Fq,N
q7]>i!A
m24v@?*
+QqH}=
M
签发支票,开立支票to draw a cheque||to issue a cheque e 3@x*XI
]YD(`42 x
m^Lj+=Z"
7|D|4!i2Y
透支支票to overdraw a cheque o$bUY7_
?AsDk ~3
%JoxYy-
,r+"7$
背书支票to endorse a cheque 'wQy]zm$
mc@M ,2@D
!QC<n/
eO4)|tW
请付票款||清付票款to pay a cheque||to honour a cheque WVL#s?=g
f~gSJ<t4
|+E KF.K
fNhT;Bux
支票退票to dishonour a cheque *%- ?54B
ua& @GXvZ
%O) Z
_-a|VTM
拒付支票to refuse a cheque :I/
ckwF|:e7*
yz)ESQ~va
O3_B<Em
拒付支票to stop payment of a cheque m6so]xr
^8742.
$pu3Ig$^
V/H@vKN2
提示要求付款to present for payment U)~#g'6:8
@l,{x|00
K\sbt7~
~/c5hyTx
见票即付持票人payable to bearer KS! iL=i
AVpuM
Nd@
8tZ};="F
3X'WR]
支付指定人payable to order BvJ=iB<E
.~<]HAwq
aJ-}
UX}*X`{
已过期||无效out of date||stale T
+\ B'"
7
\/u&
A+2oh3
)k%M.{&bji
请给出票人R/D||refer to drawer AF[>fMI
/+P5)q
TKL
3:" &Z6t#
;U
k!jQ
h
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds qhxC 5f4Z
@W)/\AZ3
(w2(qT&