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。 $*
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会计报表statement of account wl /1~!
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往来帐目account current e!=~f%c<N
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现在往来帐||存款额current accout YL&)@h
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销货帐account sales Q 6n!u;
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未决帐项outstanding account NwyNl
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贷方帐项credit account||creditor account g OK
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借方帐项debit account||debtor account 8n35lI(
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应付帐||应付未付帐account payable r{KQ3j9O
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应收帐||应收未收帐account receivable Xe&p.v
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未决帐||老帐old account Zo,066'+[.
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现金帐cash account |`xM4
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流水帐running account O?O=]s
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暂记帐||未定帐suspense account A $i^/hJs
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过期帐||延滞帐overdue account||pastdue account O4Q"2
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详细帐单||明细表detail account D*j^f7ab
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会计项目title of account ^,,}2dsb>
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会计薄||帐薄account-book #?V rt,n
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营业报告书||损益计算表account of budiness||business report yYaoA/0
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借贷细帐||交验帐account rendered ![sXR
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明细帐account stated Dz
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与…银行开立一户头to open an account with N0.|Mb"?t
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与…银行建立交易to keep account with 7@
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继续记帐to keep account ]"lB!O~
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与…有交易to have an account with W*t]
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作成会计帐||有往来帐项to make out an account with W3:Fw6v
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清算||清理债务to make up an account =9X1 +x
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清洁帐目||与…停止交易to close ones account with ?9kC[4G
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结帐to close an account yQE'
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清理未付款to ask an account||to demand an account du66a+@t
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结清差额to balance the account with G
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清算to settle an account||to liquidate an account||to square an account 6
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审查帐目||监查帐目to audit an account ]>t~Bcnm
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检查帐目to examine an account X.eOw>.
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转入A的帐户to charge the amount to As account zj1~[$
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以计帐方式付款to pay on account ~5f&<,p!
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代理某人||为某人on ones account||on account of one {^WK#$]
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为自己计算||独立帐目on ones own account {]k#=a4
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由某人收益并负风险on ones account and risk||for ones account and risk HwUaaK
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由某人负担for ones account||for account of one ] pn
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按某人指示||列入某人帐户by order and for account of one /)ZjI
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列入5月份帐目for May account &C9IR,&
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编入某中帐项下to pass to the account of||to place to the account of @t%da^-HS"
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寄出清算书to send in an account||to send in render an account b)diYsTH
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支票薄cheque book _Xf1FzF+a
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记名支票||认人支票cheque to order ?NoNg^ Of
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到期支票antedated cheque MT{1/A;`)
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未到期支票postdated cheque zZ[kU1Fyv
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保付支票certified cheque y;az&T
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未获兑现支票,退票returned cheque z(A60b}
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横线支票crossed cheque )a^&7
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空白支票blank cheque xZ'C(~t
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失效支票,过期支票stale cheque whN<{AG
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普通支票open cheque 2?qT,pN
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 1#L%Q(G
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges _ow7E\70
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