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。
-(~.6WnhS 会计报表statement of account
4~k\j _g+JA3sIJ xAqb\|$^ `Bo*{}E 往来帐目account current
r;B8i!gD t|H^`Cv6 ge,H-8'Z `e(c^ z# 现在往来帐||存款额current accout
t#Z-mv:( :V1W/c c2h{6;bfY %@wJ`F2a_ 销货帐account sales
gi(H]|=a O;z,qo X I
CZ4A{I a;rdQ> 共同计算帐项joint account
{\S+#W\ FemCLvu y-T| # ~c8?>oN( 未决帐项outstanding account
;Yx )tWQI Qt iDTr O}tZ - 'T )hd@S9Z.Y 贷方帐项credit account||creditor account
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F{S: 借方帐项debit account||debtor account
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;%_EN% 应付帐||应付未付帐account payable
7Ilm{@b= {s)+R[?m<o $k|g"9 iDN;m`a 应收帐||应收未收帐account receivable
@|Fg,N<Y] #,S0HDDHn ZtV9&rd7 2Gz}T _e 新交易||新帐new account
3b*cU}go BS /G("oZ[ ;6gDV`Twy T:t]"d}} 未决帐||老帐old account
Wc,_RN- *Nw&_<\9Q _6_IP0; AcS|c:3MUy 现金帐cash account
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;{n"3< 流水帐running account
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u*e.yN P6E3-?4j 暂记帐||未定帐suspense account
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1l eKgisY4# ykv94i?Q 过期帐||延滞帐overdue account||pastdue account
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HN67O Ol1e/Wv jL(qf~c_ 杂项帐户sundry account
9w"h U2{ dN> 0*%Z's\M" zEs>b(5u 详细帐单||明细表detail account
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~}F{vm xG}(5Tt `n$I]_}/% 呆帐bad account
M9EfU +cIUGFp} , 3,gG" '#s05hr 会计项目title of account
9v?N+Rb A~Y^VEn wm]^3qI2 VGtC)mG8) 会计薄||帐薄account-book
}tsYJlh5 1=#q5dZ] 7#@cz5Su r~N"ere26 营业报告书||损益计算表account of budiness||business report
]GN7+8l yMyE s 8 iOwx0GD.n $SM#< @ 借贷细帐||交验帐account rendered
HHiT]S9 bSsh^Z j*F`"df XD |E=s 明细帐account stated
mu?Eco`~ ;FBUwR} K#*reJ}K >2~+.WePu 与…银行开立一户头to open an account with
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i_>Mg`x 与…银行建立交易to keep account with
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SU= f` :i.Sr 继续记帐to keep account
M%1}/!J3 QA2borfy Sl-v W 9;Itqe{8w 与…有交易to have an account with
:>D[n1v A]YVs ZQ)>s>- RQ'exc2x0 作成会计帐||有往来帐项to make out an account with
Vy*:ne Z-E`> @?=|Y -:30:oq 清算||清理债务to make up an account
43={Xy r`AuvwHPs[ M@4UGM`J 2R=DB`3 清洁帐目||与…停止交易to close ones account with
M&NB/ 9so6WIWc Sp7ld7c |;.o8} 结帐to close an account
Mu{;vf|j BZud)l24 U>V&-kxtV >Y_*%QGH_ 清理未付款to ask an account||to demand an account
##@$|6 mjWU0Gh%* PZ{Dv'C OH5>vV'i 结清差额to balance the account with
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$GIY %=?cZfFqO cU{e`<xjA 清算to settle an account||to liquidate an account||to square an account
Kv.>Vf.T}_ Kw8u`$Ad7 R,9[hNHWGs h~(G$':^ 审查帐目||监查帐目to audit an account
0A,]$Fzt GP&vLt51 r *$Ner qZ}P*+`Q 检查帐目to examine an account
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| C8vOE`U,J TjHwjRa 转入A的帐户to charge the amount to As account
/1x,h"T\< taFn![}/!g :JfE QIN d?:=PH 以计帐方式付款to pay on account
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9 vG;zJ#c 代理某人||为某人on ones account||on account of one
]8T |f Zs}5Smjl;% %{/%mJoX NzU,va N 为自己计算||独立帐目on ones own account
cs1l~bl 1gmt2>#v% ?Y:8eD"* ZTU&,1Y ; 由某人收益并负风险on ones account and risk||for ones account and risk
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wIp UTf9S>HS =QK$0r]c'k 由某人负担for ones account||for account of one
6_d.Yfbq $KLD2BAL >m#e:[N [Z~ 2 按某人指示||列入某人帐户by order and for account of one
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ORECg) `2`\]X_A{ [74F6Qp 列入5月份帐目for May account
qNm$Fx NvHJ3> "% zoDH` h_ hgLj< 编入某中帐项下to pass to the account of||to place to the account of
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=wBpLB &BtK($ 寄出清算书to send in an account||to send in render an account
MY/3]g< Pl<;[cB ,oNOC3U /;tPNp{!dw 支票薄cheque book
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支票陈票人cheque drawer
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BW *dvDap|8W 持票人cheque holder
K]U;?h&CZc l3Lyea: Up:<=Kgci @h*fFiY&{ 不记名支票cheque to bearer||bearer cheque
}g3+{\x8 q~@]W= 6<'rG'' e#,~,W.H 记名支票||认人支票cheque to order
2P]L9'N{Y @"Z7nJX M\Gdn92pd ?KITC;\\ 到期支票antedated cheque
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k k^ YO%_ aA'|Rg, #/NS&_Ge0s 未到期支票postdated cheque
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i() i 9g>9 保付支票certified cheque
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%lX%8Z$v >XOiu#kC 未获兑现支票,退票returned cheque
2 o#,kGd mKT>,M LGc&o]k nuo Pg3Nl 横线支票crossed cheque
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S!]h? /t6X(*xoy 普通横线general crossing
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K RUr=fEH k<RZKw Qc 特别横线special crossing
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F-v%? }|B=h 'TTUN=y En&5)c+js4 空白支票blank cheque
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)OtmG[ BYY RoE[P l88A=iLgv _/S?# 失效支票,过期支票stale cheque
#q3l!3\mW `:O\dN>ON Bm\qxQ IScRsxFb 普通支票open cheque
W5/0`[4 m^_6:Q0F!8 ubu?S%` QQe;1O 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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u*7Z~R .D4bqL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
:K?0e` +,50qN:%[ CC;! <km B/Gd(S`@q 支票换现金||兑现to cash a cheque
9_fePS|Z4 _MWM;f`b N~pIC2Woo m,')&{Rd 清理票款to clear a cheque
hF3&i=;. q{die[J k>E`s<3 d7cg&9+ 保证兑现to certify a cheque
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K Gg\G'QU 2X-l{n;> 填写支票数额to fill up a cheque
XYx6V kl1Y] ?z} <Fs-3(V+\ JK#vkCkyM 支票上划线to cross a cheque
i`)!X:j aFY_:.o2k` *m+5Pr`7 4gdY`}8b^} 开发支票to make out a cheque
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签发支票,开立支票to draw a cheque||to issue a cheque
6@tvRDeaDW kllQca|$4 'f/Lv@]a %Y4e9T". 透支支票to overdraw a cheque
5/m$)wE g^kx(p<u` Fk^3a'/4KJ r^HAa GpC 背书支票to endorse a cheque
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b &jV_"_3n 请付票款||清付票款to pay a cheque||to honour a cheque
<Y'>F!?# K8^kJSF\ oJ*1>7[ J -%IcYzyA 支票退票to dishonour a cheque
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/p8r 77gysd\( 拒付支票to refuse a cheque
}bB`(B,m f?Bj _z N~=A 7N2\8kP 拒付支票to stop payment of a cheque
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hjz? 提示要求付款to present for payment
]Ql 0v"` F lx,`hl% O>DNC-m)i{ E\)eu1Hw4B 见票即付持票人payable to bearer
~hN~>0O Sm3u /w! {LE&ylE ^!:"Q3 支付指定人payable to order
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p$_Ja >`V}U*}*H pe04#zQK 已过期||无效out of date||stale
<"&'>?8j es.CLkuD7Y ,axDMMDI LZ~`29qw( 请给出票人R/D||refer to drawer
utO.WfWP (L69{n Yx?aC!5M %l9$a`& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
ZykrQ\q9 18!VO4u\I Z>A{i?#m H 30OUrD 文字与数字不一致words and figures differ
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? "G?9b 支票
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/8 CY0Ey 时间已过account closed
`<vxG4=62\ o42`z>~ r?p{LF lH1g[ )) 更改处应加盖印章alterations require initials
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"n- pl 时间已过effects not cleared
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] QUP|FIpZ @phN|;? RV!<?[ 停止付款payment stopped
Cd~LsdKE5 xdF guV8 j@P5(3r ePA;:8)_j 支票毁损cheque mutilated
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.=Oj k,_i#9X 汇款||寄钱to remit||to send money
sv=^k(d3 P4%>k6X 1X:&*a"5 @36S}5Oa 寄票供取款||支票支付to send a cheque for payment
~I$}# `p|[rS> n6cq\@~A ?aJ6ug 寄款人a remitter
B)a@fmp"a >UN vkQ: oyQ0V94j Mo|yv[(K, 收款人a remittee
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4K,''7N3 6Q$BUL}2? QNJ\!+,HV 国外汇票foreign Bill
RZ6~c{ [Yvsa,2 41'EA\V _80ns&q 国内汇票inland Bill
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B(Y.`L? %E 跟单汇票documentary bill
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y!3Hiw j0?>w{e 空头汇票accommodation bill
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jx 原始汇票original bill
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l 改写||换新票据renewed bill
C2.W[T fp-m.d:| oVEAlBm^v -$m@*L 即期汇票sight bill||bill on demand
%09*l%,; U%,;N\:_ 19w_tSg xv&S[=Dt …days after date||…days after date…日后付款
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~Qc j88=f#< 4JSZ0:O &/DOO ^ …months after date||…months after date…月后付款
t.L4%1OF Yg|"- uDI}R]8~ O sB?1;: 见票后…日付款…days after sight||…days sight
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Mz 见票后…月付款…months after sight||…months sight
*bU% @O Ri[S<GOMii _r[r8MB <oZ(n g@X 同组票据set of bills
i.F8 MyqiBGTb g@}6N.]# LVoyA/F 单张汇票sola of exchange||sole of exchange
+#9xA6,AE e6o/q)9# F6DxvyANr gINwvzW{ 远期汇票usance bill||bill at usance
1O23"o5= C~{xL>I Fdr*xHx$P gU u&Vy\ 长期汇票long bill
A3<^ U {dZ!I xSdN5RN )G^p1o;\ 短期汇票short bill
-ywX5B cB_pyX9Z |$Qp0vOA} #g F2(iK6 逾期汇票overdue bill
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b U{HyxZ|q< Z4\tY^NI I7A7X* 宽限日期days of grace
2 aew6~ >,kL p|gA 3>H2xh 3Y %7iUlO}}V 电汇telegraphic transfer (T.T)
u"*J[M~ 'w'Dwqhmr vwm|I
7/w W;q#ZD(; 邮汇postal order||postal note (Am.)||post office order||money order
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;g`+:= ix(U:'{ gHp'3SnS 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
BvSdp6z9Iv t) ; PG\\V$}A( LQ~LB'L 副保||抵押品||付属担保物collateral security
A J<iM)l| 9 )ACgz&( [t {vYo ])+Sc"g4k 担保书trust receipt||letter of indemnity
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/r$_ 37%`P\O;s 承兑||认付acceptance
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I/u'bDq &*X3ch 5Xp$yX = 单张承兑general acceptance
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vB9k@9 H4P\hOK7r Q,OkO?uY -OHvK0~ 有条件承兑qualified acceptance
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`fXd L+v8E/W NvXj6U*% 附条件认付conditional acceptance
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N _Cu[s?,kS zyIza @V( .t"n]X i 部分认付partial acceptance
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