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。
?WGA?J %2 会计报表statement of account
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^B L>jY.d2w=K 往来帐目account current
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现在往来帐||存款额current accout
3#3n!( )1?y 8_B ?+))}J5N\ ZF!h<h&, 销货帐account sales
KI"#f$2& .]8ZwAs=& hNC&T`.-~B h79}qU 共同计算帐项joint account
=9H7N]*h uy>q7C lU8l}Ndz" .YtKS 未决帐项outstanding account
ROH|PKb7 =Qy<GeY j\eI0b @* 8SMxw~9$ 贷方帐项credit account||creditor account
'{cIAw/"n ~nmoz/L ?qb}?&1 P\E<9*V 借方帐项debit account||debtor account
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6fkRrD y6g&Y.:o 应付帐||应付未付帐account payable
#]\Uk,mhZB "BM#4 0Um2DjTCG =>m<GvQz 应收帐||应收未收帐account receivable
\;,_S+Fz8 mVj9 ,q0 KYB`D.O '+@=ILj> 新交易||新帐new account
wo3d#= D(~U6SR D,k6$` J"0`%'*/ 未决帐||老帐old account
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#NQMy:JHD) CT&|QH{ 现金帐cash account
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6'^EZZY 流水帐running account
zrvF]|1UP !Mx$A$Oj> y#`tgJ: &eJfGt5 暂记帐||未定帐suspense account
irZ])a 49eD1h3'X[ xw.A #Zb\_ aEB_#1 过期帐||延滞帐overdue account||pastdue account
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'm kj Jn2c:y 杂项帐户sundry account
}H53~@WP> )L? P}$+ G0Iw-vf )Om*@;r( 详细帐单||明细表detail account
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hd X;$+,&M" 呆帐bad account
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_O?`@g?i 会计项目title of account
7^avpf)> x[p|G5 t5Sy V:fP KM,\ 会计薄||帐薄account-book
!t"4!3 .'6gZKXY RbB.q p !aUs>1i 营业报告书||损益计算表account of budiness||business report
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; H_7/%noS5 6jaEv# 借贷细帐||交验帐account rendered
}J}-//[A +|3@=.V <)Dj9' _J U gat1Pz 明细帐account stated
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TvCH"Z_ 与…银行开立一户头to open an account with
M/f<A$xx_ E_rI?t^ gT.sjd VD*6g%p 与…银行建立交易to keep account with
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fgTg7 m ~ah~cwmpS 继续记帐to keep account
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;WK NWESP U):w ),%%$G\ 与…有交易to have an account with
uo9B9"& ,Zx0%#6 Wu/]MBM |l^uEtG 作成会计帐||有往来帐项to make out an account with
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J.ik 6yG^p]zZ ;+R&}[9,A) u{cW: 清算||清理债务to make up an account
tU5zF.% UW={[h{.|@ =ZznFVJ`={ 2QcOR4_V 清洁帐目||与…停止交易to close ones account with
b~P`qj[ QO:!p5^: |*xA8&/ z|J_b"u4 结帐to close an account
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0/6*] 清理未付款to ask an account||to demand an account
oSKXt}sh p<FzJ *KF#'wi e2Pcm_Ahv* 结清差额to balance the account with
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C==hox7b hh%-(HaLX3 xIW3={b 3 清算to settle an account||to liquidate an account||to square an account
G_8R K,H. <NY^M! H2 {+) ?p{Nwl# 审查帐目||监查帐目to audit an account
s\(k<Ks eQm1cgMdz qA7>vi% ?=7cF 检查帐目to examine an account
eKgBy8tNS0 ?!:ha;n ^)S;xb9 M/'sl; 转入A的帐户to charge the amount to As account
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p 以计帐方式付款to pay on account
{]!mrAjD ,-c6dS 2]jn '4 /Iy]DU8 代理某人||为某人on ones account||on account of one
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q 为自己计算||独立帐目on ones own account
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CEmhY 2WL|wwA /9*B)m" AT3cc 由某人收益并负风险on ones account and risk||for ones account and risk
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'cmSiz- }'V5/>m[ 6vo;!V6 <z&/L/bl" 由某人负担for ones account||for account of one
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CtO 按某人指示||列入某人帐户by order and for account of one
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)O<jl dr}`H,X"3 列入5月份帐目for May account
6r0krbN K(rWNO _ QI\ BLdvyVFx 编入某中帐项下to pass to the account of||to place to the account of
ItVWO:x&v 'RR~7h '~<m~UXvD# =l;ewlU 寄出清算书to send in an account||to send in render an account
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i:4n zpZm&WC DB|Y *b}HNX| 支票薄cheque book
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7! ~d4 )/y 支票陈票人cheque drawer
)gIKH{JYL 0B/,/KX wLH>:yKUU ~O0 $Suv 持票人cheque holder
L|:`^M+^w .-c4wm} x%m%_2%Z H3^},. 不记名支票cheque to bearer||bearer cheque
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7n`A >T 记名支票||认人支票cheque to order
61>.vT8P _x'6]f{n Tod&&T'UW 4N_R:B-Vu 到期支票antedated cheque
HGs $* 4#xDgxg\f ?m}s4a xd?f2=dd~h 未到期支票postdated cheque
_Xc8Yg }` :Zbg9`d* )._; ~z! z6=Z\P+ 保付支票certified cheque
RuA*YV @ $ ;q; QUc= &5 % W+?4jwqw 未获兑现支票,退票returned cheque
<uw9DU7G ]MitOkX [!#L6&:a8 6iE<T&$3P 横线支票crossed cheque
Hk.TM2{w /]Md~=yNp &.Qrs:U Yu^4VXp~M% 普通横线general crossing
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Qqs= @9RM9zK.q giw &&l=_ 37.S\gO] 特别横线special crossing
F_{Yo?_ Zt{[*~ ~-Qw.EdC ,m|h<faZL 空白支票blank cheque
F/kWHVHU[ ZG8DIV\D7 =K[yT: 0-Ku7<a 失效支票,过期支票stale cheque
_|I#{jK FGmb<z 2p >tV{Pd1 y/7\?qfTk 普通支票open cheque
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<nF^ 'S&zCTX7j A]oV"`f 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Moza".fiN 7.j?U V6X 0^g .?sx&2R2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
wJo}!{bN qqY"*uJ' !?h;wR `d`T*_ 支票换现金||兑现to cash a cheque
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n 0L^e Cnh \%OW 清理票款to clear a cheque
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Aw.qK9I 保证兑现to certify a cheque
U!\.]jfS 9qzHS~l y_-0tI\J \Uq(Zga4) 填写支票数额to fill up a cheque
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Gq VjZ|$k Lnl=.z`jK +iRh 支票上划线to cross a cheque
{_p_%; ( ^Nz9{ )Y{L&A o]oum,Q 开发支票to make out a cheque
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Fywv /@TF5]Ri SoSb+\*@h 签发支票,开立支票to draw a cheque||to issue a cheque
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J)h\ m~0/&RA 透支支票to overdraw a cheque
<6 Uf.u` Bn&ze.F A#iV=76_ |t#)~Oo 背书支票to endorse a cheque
}N6.Uu5zI VTY 5]|; f(y:G^V #?- wm 请付票款||清付票款to pay a cheque||to honour a cheque
,(^*+G.i 4O!ikmY:t Z o(rTCZX f?X)k,m 支票退票to dishonour a cheque
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,D 拒付支票to refuse a cheque
+Q"4Migbe@ P8/0H(, #BH*Z( Ry6@VQ"NLb 拒付支票to stop payment of a cheque
T'Dv.h a~y'RyA :nOFR$W uiR8,H9*M 提示要求付款to present for payment
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0*{%=M 见票即付持票人payable to bearer
^v7gIC &`2)V;t suDQ~\n (V2fRv 支付指定人payable to order
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l|I q9s=~d7 已过期||无效out of date||stale
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)MTOU47U 请给出票人R/D||refer to drawer
or}[h09qA L$M9w !%%6dB@%t !'*-$e 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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}$i? p0vVkdd YNi.SXH 文字与数字不一致words and figures differ
2[02,FG 9'bwWBf7 +52{-a,> 0n{=%Q 支票
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*J`O"a 时间已过account closed
/%io+94 (SAs- [d]9Oa4 /mzlH 更改处应加盖印章alterations require initials
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[/8%3 nAdf=D'P l,5+@i`5i t"oeQ*d%
.% 时间已过effects not cleared
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=w ^^ixa1H< 停止付款payment stopped
a9V,es"BWQ ey$&;1x#5 6.yu-xm |P?*5xPB 支票毁损cheque mutilated
@cXMG6:{ K[zVa { 2f-8Z&> O?#7N[7 汇款||寄钱to remit||to send money
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%# 寄票供取款||支票支付to send a cheque for payment
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]4LULq 8Z=R)asGS 7WzxA=*# s6`?LZ0(z 寄款人a remitter
j^RmrOg, <lJ345Q >Cq<@$I2EB g
w<q.XL 收款人a remittee
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/9/b4 ) ;Y;Q 国外汇票foreign Bill
('+d.F[109 44j*KsBf &s>Jb?_5Mx P?P#RhvA1 国内汇票inland Bill
2&J)dtqz g2Z`zQA7 &s!@29DXR 5~DJWi, 跟单汇票documentary bill
$U-0)4yf @d1Q"9}B KLk~Y0$:v +D*Z_Yh6 空头汇票accommodation bill
!^G\9"4A l,aay-E ,64-1! 9_h[bBx-'Q 原始汇票original bill
<b*DQ:N gf\oC> N (A.C
]hD -MBxl`JU 改写||换新票据renewed bill
a(ZcmYzXU P@~yx#G 0jWVp-y Bk{]g=DO 即期汇票sight bill||bill on demand
H3oFORh P16~Qj `){.+S(5C ,|/f`Pl …days after date||…days after date…日后付款
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' uZA …months after date||…months after date…月后付款
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]T) 'Hb 见票后…日付款…days after sight||…days sight
@IZnFHN m.0*NW 3=V&K- YuwI&)l 见票后…月付款…months after sight||…months sight
%J-GKpo/S >+T)#.wo& X2"/%!65{ Yx`n:0 同组票据set of bills
b|(:[nB L-&\\{X a?oI>8* 4Wp=y 单张汇票sola of exchange||sole of exchange
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远期汇票usance bill||bill at usance
0<*<$U ?Z} &EH V|R,!UND ]e
V8b*d6 长期汇票long bill
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# 短期汇票short bill
PZzMHK?hP `EQL" =) "ocyK}l.?
z{r}~{{E 逾期汇票overdue bill
)O6>*wq o}{5iTg= >@Kx>cg+ 4mbBmQV$# 宽限日期days of grace
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kX wdoR%b{M 电汇telegraphic transfer (T.T)
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5$`z @E8+C8' :Iz8aQ _','9| 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
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yxE (QiAisE 51.%;aY~z 押汇负责书||押汇保证书letter of hypothecation
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zM J,6yYIq ;9'OOz|+1 ]K%!@O! 副保||抵押品||付属担保物collateral security
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h EBmt9S d0 /#nz Z #m+ObHK1 担保书trust receipt||letter of indemnity
&>}5jC.I {7pli{` {Hk}Kow W(/h Vt 承兑||认付acceptance
`wU!`\ i{qgn%#}Y {f p[BF )=-szJjXZ 单张承兑general acceptance
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' 有条件承兑qualified acceptance
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# SZCze"`[ 附条件认付conditional acceptance
rQ snhv An/|+r\ f`66h M[ 9(<@O%YU 部分认付partial acceptance
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