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。
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会计报表statement of account
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~{^AP R)<Fqa7Tm 往来帐目account current
hZ2PP ^ $ZcmE<7k wTIf#y1=9 {dMa&r|lp 现在往来帐||存款额current accout
pM(y?zGt yA%[u.{ HS(<wI ]"/ *7NM 销货帐account sales
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- ~Rv U+D )B}]0`z:P {F@;45)o 共同计算帐项joint account
-F8%U:2a ,x{5,K.yWq D|=QsWZI Y Nq<%i!> 未决帐项outstanding account
i3e|j(Gs4 Cs]xs9 LR9'BUfFv g^0 贷方帐项credit account||creditor account
R`1$z8$ A%Bz52yg ~gBqkZ# y? b]|7{yMV 借方帐项debit account||debtor account
,(c="L4[ kY_UY~E l@j!j]nE vm4]KEyrX 应付帐||应付未付帐account payable
X,y$!2QI :"QRB#EC% Uj!L:u2b 8\I(a]kM` 应收帐||应收未收帐account receivable
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ImF/RKI~ " A@DIq/^xM 新交易||新帐new account
ZT^PL3j+ rtzxMCSEU NEGpf[$ ||!k 3t#< 未决帐||老帐old account
gl!3pTC PMrvUM62 JT_#>', %"KBX~3+Kj 现金帐cash account
wkIH<w|jb }'@*Ol j ]\_4r)cN<n ;$%+TN 流水帐running account
[n:R]|^a a\%g_Q){ a(J~:wgd qY0Ic5wCY 暂记帐||未定帐suspense account
#D>8\#53V/ tGf [e*8hbS UhEnW8^bz1 过期帐||延滞帐overdue account||pastdue account
5 TnECk `q5*VqIhs nKHyq\ -AffKo 杂项帐户sundry account
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d?VX Pd@?(WQ 详细帐单||明细表detail account
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R 呆帐bad account
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*2Mk \y0abxIHS ].Et&v 会计项目title of account
w>!KUT ~5JXY5*o '7E?|B0], 4{J%`H`Q! 会计薄||帐薄account-book
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W{0<ro` 营业报告书||损益计算表account of budiness||business report
2?m'Dy'JE :Tjo+vw7$H 2pB@qi-] g@S"!9[;U 借贷细帐||交验帐account rendered
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XLzHm&; 明细帐account stated
S(rA96n yTmoEy. q m"xw5aa> >S!QvyM(V 与…银行开立一户头to open an account with
J.*dA j m+V'*[O{ lJ}lO,g #5'9T:8 与…银行建立交易to keep account with
,H.q%!{h_ h"q`gj a|66[ ,!Q2^R 继续记帐to keep account
CRS/qso[Q' DMf:u`< )TV'eq ^S[Mg6J 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
RELLQpz3 3VKArv- &{"aD& )Ibp%'H 清算||清理债务to make up an account
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r -4"E]f A-4\;[P\ {aAA4.j^ 清洁帐目||与…停止交易to close ones account with
M"5,8Q`PkI Eiwo==M KLlW\MF1 ,LU/xI0O 结帐to close an account
`2UzJ~ 41,Mt nKufVe p]IF=~b 清理未付款to ask an account||to demand an account
vBKBMnSd FhS:. Qnph?t> <+pwGKtD 结清差额to balance the account with
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v .J'}qkz~ Ll%[}C?~]? (|"KsGl 清算to settle an account||to liquidate an account||to square an account
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] h0d;a xR\$2( 审查帐目||监查帐目to audit an account
}M * Oo z4{H= )<t5' +d% CR&v z3\Q 检查帐目to examine an account
9UZKL@KC ]xfu@'' s9@/(_ tLJ"] D1w 转入A的帐户to charge the amount to As account
!z$.Jcr1 iLNKC' $62!R]C9\ J9zSBsp_ 以计帐方式付款to pay on account
[n44; "i(k 8+iK 8|OsVIe% g,r'].Jg 代理某人||为某人on ones account||on account of one
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&Rk!t ?ep93:j 为自己计算||独立帐目on ones own account
:4;ZO~eq! 8lg$] tQ&.;{5[f {+F/lN@ 由某人收益并负风险on ones account and risk||for ones account and risk
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]: sR c-(,%0G0 P=OHiG\z 由某人负担for ones account||for account of one
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{\zv 按某人指示||列入某人帐户by order and for account of one
4#1[i|:M yO;r]`j0 8vOKm)[% @7e h/|Y, 列入5月份帐目for May account
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'M5]G R'`q0MoN1 编入某中帐项下to pass to the account of||to place to the account of
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9wW*Ix 寄出清算书to send in an account||to send in render an account
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q]6V8 支票薄cheque book
]h3<r8D_# ]3uErnI }RowAGWL w7@fiH{ 支票陈票人cheque drawer
ACxOC 2\n $T.we+u BU(:6 {7.."@Ob<v 持票人cheque holder
?5_~Kn%2 rJ|Q%utYz [DpGL/Y. AIgJ,=9K 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
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8rR 到期支票antedated cheque
l?2(c >{?~cNO& 4=!SG4~o g`I`q3EF) 未到期支票postdated cheque
|:BKexjHL \n$s5i- D!<[\G 91d@/z 保付支票certified cheque
F9@,T8I {\3k(NdEX ^PA >t$ zO8`xrN! 未获兑现支票,退票returned cheque
y=7WnQc ^K*uP^B= Z^5j.d{e$ ~'>RK 横线支票crossed cheque
`]%\Y>(a} Ww-%s9N< mCOJ1} =%P'?(o| 普通横线general crossing
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hp=TWt~ 3jR,lEJyj 特别横线special crossing
~_<I}!j/B tVVnQX ;sJUTp5\h Hbwjs?Vq?] 空白支票blank cheque
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z3=y x}Qet4vV $Lg%CY rw_T&>! 失效支票,过期支票stale cheque
uis;S)+ O0OBkIj b[p<kMTir D>"U0*h 普通支票open cheque
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k 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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P\ [)UF@Sq4+Q 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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4 8qwc]f$.w 支票换现金||兑现to cash a cheque
"j|}-a Ij;= $tvGS6p> Z-[nHSf 清理票款to clear a cheque
w6tb vhcmU N!" ]e*q G#n99X@- #k? Rl 保证兑现to certify a cheque
SR>Sq2cW0 %4QCUc*lr N{Og; roGD SPKen}g 填写支票数额to fill up a cheque
|F5^mpU *]G&pmMs ]:TX> X! lS P{9L6 支票上划线to cross a cheque
*0bbSw1kc 5wXe^G ,Ie~zZE& EN@LB2 开发支票to make out a cheque
^9T6Ix{= 6_/oVvd p'{ `Uvr ]e+IaZ[Wo 签发支票,开立支票to draw a cheque||to issue a cheque
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)G q|m8G 透支支票to overdraw a cheque
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j}YZl@dYV 背书支票to endorse a cheque
J{72%S 'R6D+Vk/ Z5~dU{XsT <x@\3{{U 请付票款||清付票款to pay a cheque||to honour a cheque
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Z4'"* 支票退票to dishonour a cheque
.UbmU^y| +T[3wL~ /1++ 8= {(G@YG? 拒付支票to refuse a cheque
Lc^nNUzPo )>at]mH 'T[=Uuj" Jl3l\I' 拒付支票to stop payment of a cheque
E*Vx^k$ yAEOn/.~ `9Ngax=_ MnFem $ @ 提示要求付款to present for payment
r5[om$|* <Xw 6m$fr: *sf9(%j GN{\ccej 见票即付持票人payable to bearer
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"p6xp/ 支付指定人payable to order
P&| = G/(oQA [K13Jy+ ,)V*xpp 已过期||无效out of date||stale
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3@$h/xMJ 'N=' B<^;% Hk2@X( 请给出票人R/D||refer to drawer
7|zt'.56[ =B1t?(" ]Ke|wRQD &.kg8|s{ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
?>q=Nf^ Q. 8!>uC&bE8 [k-7Kq &g,K5at 文字与数字不一致words and figures differ
I>/`W }3:TPW5S ~2@U85"o T'XAcH 支票
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g/+M&k$ 时间已过account closed
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O@U 4)2*|w Sc Gmft3A 更改处应加盖印章alterations require initials
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s>~&:GUwR 时间已过effects not cleared
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|nry^zb q*{"6"4( 停止付款payment stopped
+*0THol- ^0{S!fs 3=bzIU vW$]:). 支票毁损cheque mutilated
8x,;B_Zu fbuop&FN+q |w~zh6~ Qg6m 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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njUM>E,' ;k/0N~ 寄款人a remitter
#i2q}/w5`C [c86b kIWQ`)' ) ]~HjA; 收款人a remittee
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^{OD eazP'(rc 国外汇票foreign Bill
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Se^0 IL%&*B 国内汇票inland Bill
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); p ?,%N? z0Zl' pu>LC6m3a 跟单汇票documentary bill
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9kF- IBF>4qm" ` j Un 空头汇票accommodation bill
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Tu_# &P+cTN9) 'M'LJ.,"/ P2s0H+< 原始汇票original bill
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?5GjH~ 3K0J6/mc Xif`gb6` 改写||换新票据renewed bill
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F^ 1^W Aps 3<`h/`ku 即期汇票sight bill||bill on demand
EhVnt#`Si ?b7vc^E& [R:O'AP}@} <'vM+Lk …days after date||…days after date…日后付款
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}{u$< …months after date||…months after date…月后付款
?<}qx`+%Q b~~}(^Bg oDP|>yXC) -OW$ 见票后…日付款…days after sight||…days sight
{Y/ LaIif_fie^ G?V3lQI1n p_nrua? 见票后…月付款…months after sight||…months sight
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^ 7yj2we W UV Q_<i+ 同组票据set of bills
hg&AQk Bh.'%[', nbRg<@ {38aaf|'/ 单张汇票sola of exchange||sole of exchange
*>#cs#) :Oj+Tc9A GkO6r'MVE G?g7G,|d 远期汇票usance bill||bill at usance
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长期汇票long bill
d^Wh-U >*(>%E~H oe<Y,%u"6 INT2i8oU 短期汇票short bill
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J 逾期汇票overdue bill
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s [!SG`& {+EPE2X=C 宽限日期days of grace
}:irjeI, .G]# _U ~_&.A* Jh ;0*^9 8K 电汇telegraphic transfer (T.T)
ig,|3( tvUvd(8w >tzXbmFp; t<7WM'2<y 邮汇postal order||postal note (Am.)||post office order||money order
525 >=h QUDVsN# cmeyCyV* K6U>Qums 本票promissory note (P/N)
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UWN rifxr4c[X> kA_3o)J Z^l!y5s/H 押汇负责书||押汇保证书letter of hypothecation
O /&%`&2 ["M> ?X1#b2s Y Pc< 副保||抵押品||付属担保物collateral security
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"=(;l3-o Kd)m"9Cc ;cr6Xop#? 担保书trust receipt||letter of indemnity
(n/1:' }}_uN-m /WfVG\NF %np#Bv-L 承兑||认付acceptance
.7FI% yh:,[<q l/^-:RRNKi ->8q, W2A 单张承兑general acceptance
aC:l; nS4S[|w" <^Tj}5)n ^Q>*f/.KN 有条件承兑qualified acceptance
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A'D| 附条件认付conditional acceptance
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Rw,l 部分认付partial acceptance
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