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。
c|q!C0X[ 会计报表statement of account
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])paU8u o"D`_ER G4g<PFx 往来帐目account current
Ep-{Ew{T_= ;}),6R pjr,X+6o ]|g{{PWH 现在往来帐||存款额current accout
Rfh#JO@%[ 5P_%Vp`B2 "(j.:jayd ;8m_[gfw 销货帐account sales
U1(<1eTyu 5^'PjtW6 V#jFjObTN F XJI,(:- 共同计算帐项joint account
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未决帐项outstanding account
R?3^Kx !f\,xa|M sl^i%xJ|l' +T:F :X` 贷方帐项credit account||creditor account
=KJK'1m9 UlQZw*ce J<dr x_gc [G:wPp.y 借方帐项debit account||debtor account
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Y_J8 应付帐||应付未付帐account payable
_ +Ww1f )@)wcf!b [.;$6C/? WP&P#ju& 应收帐||应收未收帐account receivable
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cl4`FU =fa!"$J3 j>XM+> 新交易||新帐new account
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VW&&ft MB|+F @? 4- 未决帐||老帐old account
oLVy?M%{P 2\&uO B4AV ubMbe 9?<WRM3a> 现金帐cash account
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J YCod\} 3 pk2OZ,14Mj 5D0O.v 流水帐running account
1(0LX^% B-`d7c5 bmN'{09@ $/</J]2`; 暂记帐||未定帐suspense account
@,0W( l;^Id#N c!l=09a~a+ igFz~ 过期帐||延滞帐overdue account||pastdue account
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$%9.qy\8 \zioIfHm 杂项帐户sundry account
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'p0T1K( 详细帐单||明细表detail account
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m-jh 呆帐bad account
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+| !4p 会计项目title of account
|r2U4^ 'J(rIH3U `8^4, Do-~-d4 会计薄||帐薄account-book
Sx{vZS3 apsR26\^ e<wA["^ H4DM,.04 营业报告书||损益计算表account of budiness||business report
`)e5pK A.nU8 zzlV((8~ bHx09F] 借贷细帐||交验帐account rendered
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ph*9,\c8 .bcoH F*""n 明细帐account stated
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go: g\]2?vY. 与…银行开立一户头to open an account with
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]Ys =[]V$<G'w{ Mrpz (}) Q+L;k
R 与…银行建立交易to keep account with
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9t)A_}O 继续记帐to keep account
5P=3.Mk FKhmg&+> 7K"{}: .!#0eAT 与…有交易to have an account with
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)"\f/, }J=>nL'B 作成会计帐||有往来帐项to make out an account with
xi5G?r *4]u?R b,vSE,&xP 4yOYw*X 清算||清理债务to make up an account
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y pxf(C<y6_ 清洁帐目||与…停止交易to close ones account with
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>4 n\ n1yIQ8 F 结帐to close an account
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owXyQ2mK =|}_ASbzw +Cf"rN :#_Ne?\a@ 清理未付款to ask an account||to demand an account
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Bnek m5c=h 结清差额to balance the account with
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3g oRDqN] e3o?=; E; `@S 清算to settle an account||to liquidate an account||to square an account
pCacm@(hG +(Q$GO% gc<w nm| #)3luf3G
审查帐目||监查帐目to audit an account
K_SURTys |B{@noGX L0lqm0h e4h9rF{Cxn 检查帐目to examine an account
Py@/\V LyR bD$m QUQw/ 1hTE^\W 转入A的帐户to charge the amount to As account
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cp 以计帐方式付款to pay on account
If>bE!_BO 0<3->uK 4UxxmREx; gJ=y7yX 代理某人||为某人on ones account||on account of one
6 2*p*t 5^5hhm4 m;4qs#qCg? ,=IGqw 为自己计算||独立帐目on ones own account
@S<6#zR 7Gwo:s L drwD3jx0xv +0l-zd\ 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
Ee3-oHa #3knKBH +HT?>k J?9n4
u 按某人指示||列入某人帐户by order and for account of one
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5@Z-9 /lS5B6NU JP,yRb\ 列入5月份帐目for May account
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: OLZs}N+ ;] 编入某中帐项下to pass to the account of||to place to the account of
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XiMd|D 寄出清算书to send in an account||to send in render an account
5Q/jI$^h0Z G]n_RP$G 0N87G}Xu ~s{
V!)0 支票薄cheque book
;(-Wc9= c6T[2Ig >{)\GK0i7 ~l8w]R3A 支票陈票人cheque drawer
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T0 持票人cheque holder
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3?SG 不记名支票cheque to bearer||bearer cheque
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NX/V #p<(2wN =pBr_pGz= 记名支票||认人支票cheque to order
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}X6w" }9V0Cu1 到期支票antedated cheque
;$67GK <@$+uZt+ q`3HHq UX'q64F! 未到期支票postdated cheque
rJ{k1H > I7\T :Q[ ^#t6/fY.# 6:q,JB@i 保付支票certified cheque
vm7ag 7@O HB,?}S#TP A34O(fE 5,pEJ>dDD3 未获兑现支票,退票returned cheque
-,+~W#n XmP,3KG2{S H.;2o(vD HV'M31m~q 横线支票crossed cheque
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nJLTBv 普通横线general crossing
:r2d%:h%2 9C8 G(r OnH3Ss$ xSqr=^ 特别横线special crossing
KF1Zy; lvRTy|%[ 6HPuCP GO.7IL{{ 空白支票blank cheque
Z^BZH/I? P'o]#Az /'zXb_R,$ Z&4L/// 失效支票,过期支票stale cheque
>X*G6p 0e07pF/! M?=I{}!@Q v0TbQ 普通支票open cheque
&JYkh > OnU-FX< G^cMY$?99
]0O3kiVQ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!xBJJ/K+| K%_UNivN _#Lq~02 % VT-%o7%N 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
,c0t#KgQ. XwfR/4 #C'E'g0 YNl".c 支票换现金||兑现to cash a cheque
,)N/2M\B- 9KB}?~Nx4 |3~]XN- +]( #!}oH 清理票款to clear a cheque
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$#6 保证兑现to certify a cheque
i`Qa7 15En$6> ..k8HFz>" jt(GXgm 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
'/9q7?[E! !G6h~`[ s|:1z"q Q, "8Ty 开发支票to make out a cheque
QhLgFu y<wd~!>Ubu @ULWVS#t2 y Tn<5T[H 签发支票,开立支票to draw a cheque||to issue a cheque
)m[<lJbw \{!,a o2hk!#5[4 WbBd<^Q 透支支票to overdraw a cheque
2`%a[t@M. =9`UcTSi6p /u_9uJ"-K( VXlAK( 背书支票to endorse a cheque
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#D%6b U* c'xoP 请付票款||清付票款to pay a cheque||to honour a cheque
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Fx Ww\ WuaY <3/_'/C )n1[#x^I 支票退票to dishonour a cheque
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9Ic]` =kzp$ i 拒付支票to refuse a cheque
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9o ]4; 拒付支票to stop payment of a cheque
+Mhk<A[s 6O.kKhk 2"6qg>]-t c#`IF6qj 提示要求付款to present for payment
>;bym) wHQ$xO;vD' {&^PDa|nD ~K;hXf 见票即付持票人payable to bearer
c0rU&+:Ry _dz ZS(7M6 INp:; 3 =c#LUA` 支付指定人payable to order
Rg\4#9S JF Lccy~2v> f-|zh#L zJl;|E". 已过期||无效out of date||stale
L6i|5 P S:`Gi>D |HYST` FE^/us7r 请给出票人R/D||refer to drawer
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eY"O2 +:=FcsY _j3rs97@| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
-y|']I^ & ^Go,HiB x{zZ%_F 4b;*:C4? 文字与数字不一致words and figures differ
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`S![ 支票
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GYiL}itD=3 时间已过account closed
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td0 FE{c{G< &!O?h/&X3 更改处应加盖印章alterations require initials
1#7|au%:) WAR!#E#J7 w+)wrJTtm x=L"qC9f/ rw3tU0j
~n) | 时间已过effects not cleared
He5y;5 XOQ0(e6 UF6U5],`u ?I?~BWu 停止付款payment stopped
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rr\9HA <ta{)}IN^ 支票毁损cheque mutilated
-!qjBK,`X u9~Ncz x|Pz24yP9 EA1&D^nT 汇款||寄钱to remit||to send money
{ pQJ.QI 0 V]MAuD($ &\~*%:C lxgfi@@+h 寄票供取款||支票支付to send a cheque for payment
^E\n^D-RV IAMa 7 kA+F+f *y7Yf7 寄款人a remitter
bV2a2#kj 0-{E% k ar,v/l>d4N I+.U.e^gx 收款人a remittee
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N0G "M/) LXn:0 国外汇票foreign Bill
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5e A-3^~aEgx :=+YZ|&j y4|<+9<7 国内汇票inland Bill
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KaOXqFT= _unoDoB 8d8jUPFQ 跟单汇票documentary bill
1,$"'lKwt OgQ8yKfDB "fhQ{b$i z)v o 空头汇票accommodation bill
TB&IB:4)R Ja5od fibudkg'> Qnt}:M+ 原始汇票original bill
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D |( FW;}S9u3 :eD-'#@$u 改写||换新票据renewed bill
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-9 ??P\v0E sKKc_H3YSH 3WwCo.q;m 即期汇票sight bill||bill on demand
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NdHG6 g{sp<w0 …days after date||…days after date…日后付款
W)]&G}U< [4YRyx&:++ ,?qJAV~> 9ei'oZ …months after date||…months after date…月后付款
h`O$L_Z )=#Js<&3: a=y%+E'a' jr.{M 见票后…日付款…days after sight||…days sight
''q;yKpaz 3_boEYl0 >d"\ 5W|wDy 见票后…月付款…months after sight||…months sight
QQ{*j7i) Q7F4OS5b nm%qm lf
KV% 同组票据set of bills
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\G6w9 单张汇票sola of exchange||sole of exchange
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) F=*t]X[z} ;ZcwgsxTM 远期汇票usance bill||bill at usance
F g):>];<9 l?m 3* b5jD /X4 9fTl6?x 长期汇票long bill
fU%Ys9:wU 3d1xL+ 3xP<J)S0 %yKcp5_ 短期汇票short bill
wouk~>Jft IIXA)b! z52F-< &6Lh>n( 逾期汇票overdue bill
+"WNG "W4|}plnu Y:Lkh>S1Q UL&>
]aQ 宽限日期days of grace
vmfFR (M{wkQTO s-x1<+E( ##F$8d)q 电汇telegraphic transfer (T.T)
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>:} yU7XX+cB7 rij%l+%@# 邮汇postal order||postal note (Am.)||post office order||money order
&+oJPpHi\ eW3?3l`fvt _Fv6S}~Q {IBbN05 ; 本票promissory note (P/N)
O)&ME l$l6,OzS@ .Q@]+&`|}i VTDnh*\5 押汇负责书||押汇保证书letter of hypothecation
^:f)XZ =*+f2 ErsJWp efHCPj 副保||抵押品||付属担保物collateral security
,?%Y*?v TBF{@{.d 1{cF/ :o m%"=sX7/9 担保书trust receipt||letter of indemnity
#%OS=.V z1tCSt}7f U%VFr# [6.<#_~{ 承兑||认付acceptance
) 54cG +[S<"}ls7 l#+@!2z `\3RFr 单张承兑general acceptance
c1*^
\ hA&m G33 juM~X5b ?h#F& y 有条件承兑qualified acceptance
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E F<2gM#jLB L/bvM?B^ [fkt3fS 附条件认付conditional acceptance
bsI?=lO }J\7IsM& ?&U~X)Q %JA^b5'' 部分认付partial acceptance
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