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。
xO?w8 *d 会计报表statement of account
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xP,cS ,{==f7|w 往来帐目account current
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^QZ *W,tq(%tQ ZGO%lkZ. 现在往来帐||存款额current accout
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#v D=Ia$O0. 销货帐account sales
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2..b/ 共同计算帐项joint account
JLgk? q)0?aL &Ui*w% Ilt!O^ 未决帐项outstanding account
v"wxHro IIrh|>d_7 GF4k L3}n(KAJj 贷方帐项credit account||creditor account
ffyDi 1Q ~nYp*t C' `w/:o$& ;#-yyU 借方帐项debit account||debtor account
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V_{F:' 应付帐||应付未付帐account payable
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ACpUB 应收帐||应收未收帐account receivable
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qn ;Q*=AW w7Fz(`\ .*N]SbU<8 新交易||新帐new account
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bm/pLC6%. U~9Y9qzy, 未决帐||老帐old account
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R1> J-iFAKN 4}0DEH.Vx 现金帐cash account
M"XILNV-~ B$ty`/{w,B 4)- ?1?) hG1\ 流水帐running account
5:S=gARz tc-pVw:TV War<a#0 4I"%GN[tA 暂记帐||未定帐suspense account
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jhRg47A ;/-v4 过期帐||延滞帐overdue account||pastdue account
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FB =f48[= WY>r9+A?W hM_0/o- 杂项帐户sundry account
|l \! ~rnbuIh C8^h`B9z&I #6g9@tE 详细帐单||明细表detail account
V]E#N 'YQVf]4P +/"Ws'5E ?=u/&3Cw 呆帐bad account
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8x)&4o@ s&Bk@a8 11"- taWj 会计项目title of account
5Z8Zb. X283 . ? )Cas0~ RM U-~6<\Mf 会计薄||帐薄account-book
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nue;*rM 营业报告书||损益计算表account of budiness||business report
egXHp<bqw kdgU1T@y. m8j Q~OS st_.~m!/ 借贷细帐||交验帐account rendered
7dm:L'0 xYmh{Vc8 :.VI*X:aQh VtTTvP3 明细帐account stated
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N `j#zwgUs 3p+V~n.+ Os90fR 与…银行开立一户头to open an account with
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o .8GX8[t 与…银行建立交易to keep account with
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gMkQYo(# 继续记帐to keep account
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p 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
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Q 清算||清理债务to make up an account
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A# E BNw};.lO hEh` cBO 清洁帐目||与…停止交易to close ones account with
/&i6vWMhP 1PN!1= F} Ueb&<tS m ?e::W 结帐to close an account
: MEB] } ymW? <\AD, -u$U~?|` 8}?wi[T 清理未付款to ask an account||to demand an account
sd5)We kf:Nub+h t 5%jy7)8C KXiStwS 结清差额to balance the account with
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tet vf@toYc[E !{+a2wi 清算to settle an account||to liquidate an account||to square an account
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QE 审查帐目||监查帐目to audit an account
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J H "(YfvO+ S8,e`F u- }@^Y$M 检查帐目to examine an account
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,5_i7vr [9;[g~;E%m 转入A的帐户to charge the amount to As account
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tpd =.]{OT @b9qBJfQ ]p@q.P 以计帐方式付款to pay on account
'!"rE1e %D49A-R ELZ@0, v[\Z^pccgj 代理某人||为某人on ones account||on account of one
emMk*l, n#S?fsQN HLX#RQ rM`z2*7%d 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
_/NPXDL 13p.dp` i3vg7V. 7po;*?Ox 由某人负担for ones account||for account of one
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Va 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
s{:Thgv,9 JYnyo$m/ (\%J0kR3[ uBw[|,yn2* 编入某中帐项下to pass to the account of||to place to the account of
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6 寄出清算书to send in an account||to send in render an account
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9ZL sWKv>bx BKK@_B" m A('MS2 支票薄cheque book
qOAhBZ~ epI~w \Rw^&;\1 l%qfaU2 支票陈票人cheque drawer
R@KWiV j:$Z-s M hjIE<OI= l-2lb&n 持票人cheque holder
tm.&k6% v}=pxWhm CdKs+x&tZ X=? \A{Y 不记名支票cheque to bearer||bearer cheque
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/`e}P"o 记名支票||认人支票cheque to order
9t7 e~&R gX(8V*os^ ?4t~z 1.f M"foP@ 到期支票antedated cheque
EcPvE=^c q)PSHr=Z oJZ0{^ lUiO | 未到期支票postdated cheque
fO837 u1|v3/Q- ?sxf_0* _I%mY!x\` 保付支票certified cheque
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Q\% OA7=kH@3c 未获兑现支票,退票returned cheque
ZJQkZ_9@2 9lX[rBZ DvTbt?i[ xzRC % 横线支票crossed cheque
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n;6 ^.M_1$- p+2uK|T9 (CE2]Nv9") 普通横线general crossing
7KtgR=-Lb Pd(n|t3[8 WX+@<y}% tAb3ejCo? 特别横线special crossing
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K4^B ~0~ Q8DKU )' 2vUt`_7 空白支票blank cheque
?#__# $-)y59w" bL5dCQxty &0mhO+g 失效支票,过期支票stale cheque
.\)p3pC) XB%`5wwd Z8pZm`g)T ,=P0rbtK 普通支票open cheque
cr{dl\Na B^hK U4Pk^[,p1G Vb2")+*: 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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16I(S gOk^("@ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
yAc}4*;T/ r3.v ^ tWdP5vfp %$!EjyH9 支票换现金||兑现to cash a cheque
y] ~X{v x[%% )[d 3*b!]^d:D < YuI}d~' 清理票款to clear a cheque
K9Pw10g' g/,O51f' .]Z,O>N ~#[ ZuMO? 保证兑现to certify a cheque
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cB 填写支票数额to fill up a cheque
Y'%_-- ?Qs>L~ ]%%cc O4 Y; 支票上划线to cross a cheque
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_JOl Th*mm3D6 HjN )~<j 0b}lwo,|\ 开发支票to make out a cheque
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.Eln+N >:P3j<xTv cl-i6[F LvS3c9|Aj 签发支票,开立支票to draw a cheque||to issue a cheque
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XC{(O:EG r^6vo6^ 透支支票to overdraw a cheque
Sq==)$G g@"6QAP VbX$i!>8 _E[{7"3} 背书支票to endorse a cheque
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efP2 C\ 请付票款||清付票款to pay a cheque||to honour a cheque
w02HSQ +e"}"]n 0?t!tugG _>:g&pS/ 支票退票to dishonour a cheque
?-'Q-\j HwSPOII|8K Gb\7W .< vg[ 拒付支票to refuse a cheque
T}]Ao Fk(0q/b ~K],hi^<P TJ5{Ee GV 拒付支票to stop payment of a cheque
.^.UJo;4G JT^E`<nn )x|BY> U w`LWG3T 提示要求付款to present for payment
"x$S%:p ?3z+|;t6C Da-(D<[0 8h20*@wSN 见票即付持票人payable to bearer
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kq>>?T= 支付指定人payable to order
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bT]?.si sqZHk+<% *u{.K:.I 已过期||无效out of date||stale
}5tn F5<{-{Ky 56_KB.Ww~ 4!}fCP ty 请给出票人R/D||refer to drawer
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t Ju9v n44 8rpN2M3h 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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y( E0DEFB 文字与数字不一致words and figures differ
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t}%62 d|NNIf N8{>M, KnFbRhu[ 支票
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Nb9pdkf0 时间已过account closed
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wu;y@[ 更改处应加盖印章alterations require initials
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|5/[0V-vy 时间已过effects not cleared
d#tUG~jc 09?<K)_G r/T DU[`& `3:%F> 停止付款payment stopped
%%>?<4t 7A|jnm rN~`4mZ -&A[{m <,> 支票毁损cheque mutilated
e](=)h| t}FMBGo[ YBO53S]= j&pgq2Kl 汇款||寄钱to remit||to send money
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