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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   75<E0O  
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未决帐项outstanding account eD G=-a4  
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贷方帐项credit account||creditor account julAN$2  
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借方帐项debit account||debtor account hnL(~  
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应付帐||应付未付帐account payable 3)I v8mA  
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应收帐||应收未收帐account receivable Onby=Y o6  
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结清差额to balance the account with S>Z V8  
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清算to settle an account||to liquidate an account||to square an account DK}k||-  
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记名支票||认人支票cheque to order 12BTZ  
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到期支票antedated cheque 5RCQ<1  
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未到期支票postdated cheque :fz&)e9  
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保付支票certified cheque N)|mA)S)  
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未获兑现支票,退票returned cheque rKEi1b  
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横线支票crossed cheque 7WK^eW"y8  
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空白支票blank cheque d#E]>:w9  
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失效支票,过期支票stale cheque @b[{.m U  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount P__JN\{9  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges vf6_oX<Os  
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支票换现金||兑现to cash a cheque {(;dHF%{  
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保证兑现to certify a cheque T"7Ue  
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填写支票数额to fill up a cheque 4q sIJJ[.  
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支票上划线to cross a cheque $|+q9 o\  
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开发支票to make out a cheque f Z8 %Z   
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签发支票,开立支票to draw a cheque||to issue a cheque reo  
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透支支票to overdraw a cheque zN}1Qh  
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请付票款||清付票款to pay a cheque||to honour a cheque }:JE*D|  
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支票退票to dishonour a cheque U*Q1(C  
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拒付支票to refuse a cheque Ns?qLSN  
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拒付支票to stop payment of a cheque K)NB{8 _  
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提示要求付款to present for payment Djv0]Sm^!  
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支票毁损cheque mutilated #3b_ #+,  
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汇款||寄钱to remit||to send money dC&OjBQ  
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改写||换新票据renewed bill rexNsKRK_  
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即期汇票sight bill||bill on demand W0I)< S  
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见票后…月付款…months after sight||…months sight 61@;3yV  
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逾期汇票overdue bill U~GQ JR  
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邮汇postal order||postal note (Am.)||post office order||money order ZZ324UuATX  
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本票promissory note (P/N) -R-yr.$j*  
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押汇负责书||押汇保证书letter of hypothecation 2_Gb K-  
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副保||抵押品||付属担保物collateral security mMw--Gc?  
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担保书trust receipt||letter of indemnity o/hj~;(]  
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承兑||认付acceptance %+iAL<S  
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单张承兑general acceptance L./{^)  
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有条件承兑qualified acceptance dC>(UDC  
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附条件认付conditional acceptance 6 w4HJZ F~  
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部分认付partial acceptance   g&rz*)|/  
    
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