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。
1~5={eI 会计报表statement of account
\=83#*KK RHB>svT^K> Ye1P5+W( b/S4b 往来帐目account current
M{z+=c&w ZC0F:=/K <y`yKXzBUV XPX{c|]>. 现在往来帐||存款额current accout
JQbI^ef_; M)3h 4yQ \8F$85g 8vaqj/ 销货帐account sales
^. Pn)J GbZA3.J]yl ^s24f?3 :l*wf/&z 共同计算帐项joint account
NU_VUd2 L@[bgN`=v {OQ sGyR? uYO?Rb&} 未决帐项outstanding account
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HQ Dy8Go4 :Eob"WH VDQ&BmJE 贷方帐项credit account||creditor account
St&XG>nWS =@ON>SmPs flmcY7ZV =#>P! 借方帐项debit account||debtor account
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k>j?j- 应付帐||应付未付帐account payable
&=s{ +0 Dcp,9"yt% i&?~QQP` oXz:zoNQ 应收帐||应收未收帐account receivable
wV(_=LF b\;QR?16R Ob(j_{m $v>- @ 新交易||新帐new account
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n){\KIU/O Wc+ e>* 未决帐||老帐old account
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|>Z 现金帐cash account
47t^{WrT |NM.-@1 ]aaHb 4\-kzGgmo 流水帐running account
2>s:wABb / gE8>5_R| sg9ZYWcL Be}Cj(C 暂记帐||未定帐suspense account
uRUysLIw eBBh/=Zc )|2g#hH5 N-vr_4{g
过期帐||延滞帐overdue account||pastdue account
_YbHnb <hS >L1ZSr N!btj,vx Bv/v4(G5g 杂项帐户sundry account
^yBx.GrQc ,9q5jOnk PRf2@0ZV !5p01]7 详细帐单||明细表detail account
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l hq Na[bCt ==|//:: \ #mtlgK' 呆帐bad account
KqB(W,$ 9#pl BtQ** =FdS'<GM `bivAL 会计项目title of account
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1KJL o'Po<I u*PN1E 会计薄||帐薄account-book
-KOE2f u,/PJg-(! {OB\~$TH X;zy1ZH 营业报告书||损益计算表account of budiness||business report
h!MZ6}zb) _.\p^ HM uv._N6mj BcA:M\dK% 借贷细帐||交验帐account rendered
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s{Zfp!D 明细帐account stated
N<O^%!bu R =y^N'1q }JvyjE &e2") 4oh 与…银行开立一户头to open an account with
Z?1.Y7Npr p6I@o7f -,}f6* lZE x0 与…银行建立交易to keep account with
"EHwv2Hm> i wK,XnIR u9}=g%T
V YHg4WW$ 继续记帐to keep account
_[IN9ZC 2G H?^Poe(=( !=eui$] I?5#Q0,b 与…有交易to have an account with
\>M3E J`V7FlM P(qUx9 QnVYZUgJeV 作成会计帐||有往来帐项to make out an account with
L?<V KT ~eE2!/%9 mWCY%o@ c00a;=ji 清算||清理债务to make up an account
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e3 JtvAi\52$ 清洁帐目||与…停止交易to close ones account with
O,XVA yv]/A<gP+ yj"+!g $)z(4Ev 结帐to close an account
2VtiL^;5 I}$Y[Jve m03;'Nj'7# exZa:9 sp 清理未付款to ask an account||to demand an account
<.+hV4,3 WXaLKiA*( 1kvBQ1+ )0~zL} )? 结清差额to balance the account with
^Jsx^? d5UdRX]* `A3"*,|z -h8A<
清算to settle an account||to liquidate an account||to square an account
~ex1,J*}t -05#/-Z= m" .8- Rw=gg>\ 审查帐目||监查帐目to audit an account
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)9!7 检查帐目to examine an account
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kg9z 0a ZplE, 转入A的帐户to charge the amount to As account
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` 以计帐方式付款to pay on account
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[(; 代理某人||为某人on ones account||on account of one
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@?n3l _>S."cm}!k }L'BzSU@G :Bz*vH 为自己计算||独立帐目on ones own account
Q+$+{g-8 H?m9HBDpn 3#!}W#xv &k+jVymH 由某人收益并负风险on ones account and risk||for ones account and risk
S bc T;-&3 5k)/SAU0 h2QoBGL5 由某人负担for ones account||for account of one
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;8H;U` |$f.Qs~? 按某人指示||列入某人帐户by order and for account of one
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2 ^7G@CBic" 列入5月份帐目for May account
Y(h86>z*w vR[XbsNM \vjIw{ ('hr;s= 编入某中帐项下to pass to the account of||to place to the account of
^_0zO$z, LZG?M|(6D [K1RP. outAZy=R; 寄出清算书to send in an account||to send in render an account
IH(]RHTp% ecfw[4B` Ka%u#}; C @3a/<6m 支票薄cheque book
!YYI{BJ7:N }TI"j{(QJ efW< f*)8bZDD 支票陈票人cheque drawer
6jyS]($q &Azfpv 1U[Q)(P %#kml{I 持票人cheque holder
Ac{"$P` 4HG;v|Cp F6^Xi"R[ n] {sBI3 不记名支票cheque to bearer||bearer cheque
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\-lq~ &m<:&h& b 记名支票||认人支票cheque to order
!6.}{6b pbc<326X" ' b1k0 9' >d2U=Yk! 到期支票antedated cheque
xDJ@MW# !(2rU @. CNP!v\D '&v.h#< 未到期支票postdated cheque
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) +OEqDXR+_ sKDsps^$ >(T)9fKF 保付支票certified cheque
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([ 未获兑现支票,退票returned cheque
:qlcN @_ *DBm"{q%&k E^'f'\m jgpSFb<9F 横线支票crossed cheque
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.j; 普通横线general crossing
#POVu|Y;h L?h'^*F H} e 97Ll=> *m$lAWB5D 特别横线special crossing
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4zo^ b0v Pk{eGG<F$ gdr"34%vbM 空白支票blank cheque
$f>h_8cla L[s7q0 F`l NAg9EaWja{ cpLlkR O 失效支票,过期支票stale cheque
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x>q^ `PoFKtVXM 普通支票open cheque
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'# h;C/} s PAYS~MnV@3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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X azBYh*s=5{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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m.6O%jD \-`,fat 70Z#Ej 支票换现金||兑现to cash a cheque
S&JsDPzSd vw D,hZVKa @'AjEl:&-_ 清理票款to clear a cheque
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-ZVCb@% 保证兑现to certify a cheque
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AEnD P$7i>(?( .Ld{QPa 填写支票数额to fill up a cheque
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t uyqu n@q Gv(?u 支票上划线to cross a cheque
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LQ:6 1OI/,y8} 开发支票to make out a cheque
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;a}{ 4% ABaK60.O[O 签发支票,开立支票to draw a cheque||to issue a cheque
^0tO2$ 6k9cvMs%H p!Xn iY \9!hg(-F 透支支票to overdraw a cheque
EGMIw?%Y`- cF V[k'F [C^&iLX/F* DQI
b57j 背书支票to endorse a cheque
Da3Z>/S "p@EY|Zv%I eHl)/=' A)%!9i) 请付票款||清付票款to pay a cheque||to honour a cheque
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eQU~A9 支票退票to dishonour a cheque
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y MLT^7'y MHqk-4Mz 拒付支票to refuse a cheque
\=&F\EV ]tx/t^&/\u 5<$8.a# =@ d/SZ|(E 拒付支票to stop payment of a cheque
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B{ tROuN< Z{}+7P 提示要求付款to present for payment
,^1B"#0{C< #V$h?`qhwr wTe 9OFv {2.zzev' 见票即付持票人payable to bearer
wx*03(|j; q}|_]R_y jB"IJ$cD JUCp#[q 支付指定人payable to order
],-(YPiAD 3EV?=R d+WNg2#v S;^'Ek"Z. 已过期||无效out of date||stale
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EC/=JlL`5 请给出票人R/D||refer to drawer
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|OSxZ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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A |)*9B
N ?0tm{qP 文字与数字不一致words and figures differ
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&t+ NjbIt=y 37b6w6{D 支票
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/ ?'FSWDU 时间已过account closed
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" |Ae7wXOs kgHZaQnD _BoYyJQH 更改处应加盖印章alterations require initials
i ?%_Pu oU|_(p"e| YYhN>d$ 12@Ge] f^)iv
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qVW3oj<2 时间已过effects not cleared
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LP'~7FG 停止付款payment stopped
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If{ 支票毁损cheque mutilated
o@L2c3?c5 sI6I5 _jb&=f8 -/:!AxIH 汇款||寄钱to remit||to send money
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8 ,W*)Q TBZhL *v$j n 寄票供取款||支票支付to send a cheque for payment
^Y%<$IFG %~:@}C%A WfHa LYr9a( 寄款人a remitter
6rM{r> nErr &{C U|<>xe*|% A;k#8&; 收款人a remittee
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9g|99Z T$sm}= MDZPp;\) 国外汇票foreign Bill
< lUpvr TK0WfWch ,/qY 9eh .Fx3WryF 国内汇票inland Bill
>2v<;. FNs$k=*8 +6x}yc:yd O^q~dda 跟单汇票documentary bill
dA^{}zZu 8|nc($}~ /A+5q\8G yMD3h$w3a 空头汇票accommodation bill
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2 原始汇票original bill
4];>O #.vp\W E.*gKfL P4LiU2C 改写||换新票据renewed bill
/([a%,DI &?TXsxf1Zh 3.9/mztS NZO86y/ 即期汇票sight bill||bill on demand
[E+J=L.l `(DHa=s1 <m0=bm{j ; K,5qs …days after date||…days after date…日后付款
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F'"-aB ~ 1]Cdfj6@ D2J)qCK1) …months after date||…months after date…月后付款
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{?q`9[Z 见票后…日付款…days after sight||…days sight
TRJTJM_k H?FiZy*[Y ?2R!n"m-d [mj=m?j 见票后…月付款…months after sight||…months sight
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n|;Li 同组票据set of bills
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lto /q8B | (U C,%Dp0 7IQaXcl 单张汇票sola of exchange||sole of exchange
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<lln 远期汇票usance bill||bill at usance
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`gF`Sgz 6,|>;,U7 长期汇票long bill
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H ]HB1JJiS~ 短期汇票short bill
SL`; `// deq5u> -m[ tYp,q &/:c?F?l 逾期汇票overdue bill
,% 'r:@' %%I:L~c \}%_FnP0ZU sva-Sd8 宽限日期days of grace
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K>5bb 电汇telegraphic transfer (T.T)
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w`r%_o-I TaaCl#g$? .r&CIL> 邮汇postal order||postal note (Am.)||post office order||money order
I+ 3qu= Hyenn he@Y1CY J_j4Zb% K 本票promissory note (P/N)
W#kyD)(F f`K#=_Kq7 9YB?wh'S[ O2yD{i#l*# 押汇负责书||押汇保证书letter of hypothecation
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K4sD8 ]&B/rSC Vq/hk V$:%CIn 副保||抵押品||付属担保物collateral security
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ATG W5e>Z&& 担保书trust receipt||letter of indemnity
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3pZfdh?w "pcr-?L b"`Q&V. (CtRU 承兑||认付acceptance
;Xqi;EA O'xp" e, wuxOFlrg T~SkFZ 单张承兑general acceptance
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rf 60' ~(NFjCUY? 有条件承兑qualified acceptance
ME$J?3r T-lP=KF= (lq%4h ^y93h8\y 附条件认付conditional acceptance
R<hsG%BS(D UF\k0oLz SO
MAs'= m;IKV, 部分认付partial acceptance
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