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。
RG{T\9]n 会计报表statement of account
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jPZn G`zNCx. 6^gp
/{ ~{I.qv)>M~ 往来帐目account current
_=~u\ $ \Ip)Lm0 #gQn3.PX+y :')[pO_FW* 现在往来帐||存款额current accout
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M3Ve* cF8
2wg 销货帐account sales
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ekhv.;N~ 7<xnE]jdq RRt(
%Wm* 共同计算帐项joint account
%Xd*2q4* VO:4wC"7 O6hzOyNX@ ?$6H',u 未决帐项outstanding account
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ufYIf DEZww9T2Qs z?\it( j+_fHADq 贷方帐项credit account||creditor account
J 6KHc^,7 G]>yk_#/\U BTkx}KK M-^I! C 借方帐项debit account||debtor account
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_:W m M1kA- Xr >$ZG=& a!$kKOK 应付帐||应付未付帐account payable
Y*c]C;%= BD
C DQ 5tlRrf /]`@.mZ9: 应收帐||应收未收帐account receivable
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FU 4`,(*igEv |qw0:c=7! <T_3s\ 新交易||新帐new account
LlX)xJ MLWHO$C~T d)AYY}pw C^)Im
r 未决帐||老帐old account
)=~&l={T 1q7&WG D;Qx9^. ^~H}N$W"-q 现金帐cash account
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aN0[6+KP; 流水帐running account
nONuw;K arL>{mj ;_cTrjMv\ @Go_5X( 暂记帐||未定帐suspense account
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?J:w,,4m H+[?{+"#@l 过期帐||延滞帐overdue account||pastdue account
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Ui| l lCU clD 杂项帐户sundry account
O)dnr8* wp?:@XM k)b{UFRW W;OGdAa_ 详细帐单||明细表detail account
s>>&3jfM q }@L "a` o,rF 15 FSEf0@O: 呆帐bad account
ahl|N` W3.[d->X pQa51 nc MLdwf}[ 会计项目title of account
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67Y X/4CXtX^ ,%9XG077 Usf@kVQ 会计薄||帐薄account-book
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营业报告书||损益计算表account of budiness||business report
jW:7PS `LkrG9KV{ I*-\u puOtF YZ\ 借贷细帐||交验帐account rendered
/!Rva" ud/!@WG TZgtu+& )U\i7[k> 明细帐account stated
5=TgOS]R +p\E%<uQ &[d'g0pF M XG>| 与…银行开立一户头to open an account with
l+Wux$6U 8>C4w 5kF fJLl-H 6(E4l5% 与…银行建立交易to keep account with
q'jOI_b +-!3ruwSn Z|qI[ui O )w].m 继续记帐to keep account
gT8(LDJ 2* g2UP ,kJ'_mq 2?
E;(]dQ 与…有交易to have an account with
/O[6PG K28L(4 ) gclj:7U u$JAjA 作成会计帐||有往来帐项to make out an account with
UuIjtqW ?A@y4<8R| ]O|>nTa +C`!4v\n 清算||清理债务to make up an account
5X0ex. L\4rvZa ^JY {< b()8l'x_|K 清洁帐目||与…停止交易to close ones account with
J^"_H:1[ 5]i#l3") O<vBuD2 [],[LkS 结帐to close an account
Oem1=QpaC Sj ovL@X :3M,]W] rRevyTs 清理未付款to ask an account||to demand an account
s~,!E a@? $#> gNr4oOR{ gxhp7c182 结清差额to balance the account with
](oeMl18R M.H!dZ 7O)ATb#up Z*Ffdh>*:& 清算to settle an account||to liquidate an account||to square an account
1'~+.92Y +/&rO,Ql lz=DGm
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k!gR 审查帐目||监查帐目to audit an account
ta&z lZt .yF-<Y 0faf4LzU! b$2
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* 检查帐目to examine an account
7UBW3{d/u5 l4kqz.Z-g =F[M>o lsV>sW4]Z 转入A的帐户to charge the amount to As account
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/;_$:`|/ 8+!G/p 以计帐方式付款to pay on account
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|m i8<5|du&? =0e>'Iw2 代理某人||为某人on ones account||on account of one
#p"F$@N W[QgddR Wr Wz+5M8 +4t
\j<T 为自己计算||独立帐目on ones own account
KXTk.\c mmFcch$Jv U;&s=M0[ H"+|n2E^ 由某人收益并负风险on ones account and risk||for ones account and risk
F\+9u$= SFWS<H(IN `iuQ.I fpNq 由某人负担for ones account||for account of one
BI2'NN\ ADP[KZO$4 }8.$)&O$^ ">|L< 按某人指示||列入某人帐户by order and for account of one
),;h 1%.CtTi Wi)N/^;n =aT8=ihP 列入5月份帐目for May account
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SFY>s Y0'~u+KS`5 编入某中帐项下to pass to the account of||to place to the account of
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a;7gy419<p =Oh/4TbW[ 0/+TQD!L 寄出清算书to send in an account||to send in render an account
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y7-6$ K!jau|FS x@@k_'~t% 支票薄cheque book
YWhS< }^ 9LEUj ELV$!f|u "'8o8g 支票陈票人cheque drawer
AK;G_L b |Ed@C 9hwn,=Vh) ~o;*{ Q 持票人cheque holder
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W 4s&koH(x ZONe}tv: doe u` 不记名支票cheque to bearer||bearer cheque
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1K$8F ~%Z BYDOTy/%nJ $uNYus^vS 记名支票||认人支票cheque to order
Q5v_^O<! hzk]kM/OC -/qu."9(B gJn_8\,C>Q 到期支票antedated cheque
Y'LIk Q\ u-Ip *1/wp } SA/,4/9 'v3>"b 未到期支票postdated cheque
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o ]8?U(^ G5 x%:,n cbA90 8@s 保付支票certified cheque
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B00 4THGHS^ $5l=& 未获兑现支票,退票returned cheque
szb],)|18 ~); 7D'[ g*#.yC1/ 1@0ZP~LTB 横线支票crossed cheque
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,u\o@3A l<nL8/5{< 普通横线general crossing
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+ V`"A|Y Y;XEC;PXD 特别横线special crossing
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aE 空白支票blank cheque
n P4DHb&5 pTJJ.#$CEF }%9A+w}o !_gHIJiq} 失效支票,过期支票stale cheque
H6XlSj 'e>0*hF[ p9)'nU'\t W`-AN}C# 普通支票open cheque
(-(sBQ a+ B@Q Ate7 v 5GV"qY 9q-9UC!g 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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!1}A\S /u8m|S< I vQ]-A}N 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ZsC> i7f/r. }Z_w8+BZ 支票换现金||兑现to cash a cheque
*.J)7~(P ]I#yS=; \]W*0t>s [huS"1 清理票款to clear a cheque
(W|Eg l(@UpV- ^MGgFS]G iii2nmiK 保证兑现to certify a cheque
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Y )FkJ=P0 {`vF4@ ~ b;%J: 填写支票数额to fill up a cheque
h$FpH\- ~g+?]Lk} Dxu2rz!li- &C+pen)Z 支票上划线to cross a cheque
LuB-9[^< uFIr.U$V "3A.x1uQ `2y2Bk 开发支票to make out a cheque
<3iL5} '@h5j6:2 EC2KK)=n} I_IDrS)O 签发支票,开立支票to draw a cheque||to issue a cheque
Ms. 1RCup %B$~yx3# QcGyuS.B jX79N
m| 透支支票to overdraw a cheque
Lmx95[#@a k1HukGa LoQm&3/ C{<qc,!4 背书支票to endorse a cheque
C&b^TLe lz?F ,]. pDO&I]S`q0 E4aCL#}D 请付票款||清付票款to pay a cheque||to honour a cheque
y-gSal z!quA7s<] `w1|(Sk$h L<encPJt 支票退票to dishonour a cheque
f:gXXigY, AXhV#nZt0 _4VF>#b mr]IxTv 拒付支票to refuse a cheque
't:|>;Wx y,i:BQJ< 8*;88vW"2 TOp|Qt
n 拒付支票to stop payment of a cheque
)>$@cH !SAjV) gwtR<2,p tY^ MP5* 提示要求付款to present for payment
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y:a 见票即付持票人payable to bearer
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8[\ fGDR<t3yiQ 支付指定人payable to order
gz-X4A" GE]cH6E -NW7ncB| 5T)qn`% 已过期||无效out of date||stale
Zb<IZ)i# 1 C=&7V kGsd3t!' j_\nsM7 请给出票人R/D||refer to drawer
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gU6=vN1# #;59THdtPk 1@*qz\ YY rcUXYJCh- 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
y%A!|aBu M}|<#
i7u ^sR]w]cz. !e?g"5r{Bv 文字与数字不一致words and figures differ
WV]%llj^ ##~";j [EUp4%Z # SXfuPM 支票
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VE 时间已过account closed
Gzxq] Mg bjvpYZC\5 Enu/Nj 2 bi`{ k\3A 更改处应加盖印章alterations require initials
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0'T*l2Z`2 时间已过effects not cleared
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7 /[Oo*}Dc=F $89hkUuTu^ 停止付款payment stopped
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支票毁损cheque mutilated
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BPQ 8Ne zrD];DP ,MkldCV 汇款||寄钱to remit||to send money
!vNZ-} jx _n$D 3QlV,)} _jkH}o ' 寄票供取款||支票支付to send a cheque for payment
.I%p0ds1r So &c\Ff 2,.%]U a%f?OsY 寄款人a remitter
V\k?$} e_3KNQ`kA ub^v,S8O TNYd_:j 收款人a remittee
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fX 国外汇票foreign Bill
V. sIiE HD"Pz}k4 xs jJ8>G @R+bR<}] 国内汇票inland Bill
TUeW-'/1 B/#tR^R -]=-IiC# WH Zz?|^ 跟单汇票documentary bill
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I}xygV V,>_L 2q2;Uo`"S. 空头汇票accommodation bill
Q8:`;W b?&=gm%oU HA}pr6Z [H#*#v 原始汇票original bill
<a>\.d9#)7 4fe$0mye -!]Ie4" rx^vh%/
Q! 改写||换新票据renewed bill
IEb"tsel p)M\q fZ VKa
- [E_+fT 即期汇票sight bill||bill on demand
:v/6k Bsm>^zZ`YU :UuPy|> ;1Kxqpz_i …days after date||…days after date…日后付款
Iq&S6l <0
N7lWeF H*U\P 2C!) W!a~ #R/r- …months after date||…months after date…月后付款
9T*%CI mPR(4Ol. 1c=Roiq I0\}S [+H 见票后…日付款…days after sight||…days sight
'TPRGX~& phIEz3Fu/ f3h&K}x R#Z1+&=' 见票后…月付款…months after sight||…months sight
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>hmVd &dSw[C#f vfT<%Kl!' 同组票据set of bills
4_,l[BhsQG l6.#s3I[' ]Y[8|HJ8 ?
C2 bA5M 单张汇票sola of exchange||sole of exchange
/*GRE#7S (]BZ8GOx UXB[3SP SU, t,i 远期汇票usance bill||bill at usance
Meh?FW||5 Vy
= fm S3"js4a XezO_V 长期汇票long bill
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{^gt J.x>*3<l ;K?fAspSH 短期汇票short bill
2aUz.k8o C]UBu-]#S T6f{'.w
uh`@ qmu) 逾期汇票overdue bill
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j{s +j 5u[X '3uj6Wq2 _C?<re3* 宽限日期days of grace
JbYv < :V2j'R, /2oTqEqaV Yt*M|0bL 电汇telegraphic transfer (T.T)
9frx 60 0_bt*.wI+ GK}?*Lfs . iq.H 邮汇postal order||postal note (Am.)||post office order||money order
8xmw-s) !D%*s,t\' sZ-]yr\E" =ox#qg.5 本票promissory note (P/N)
$JmL)r :o$ R@l 1$idF UQ>GAzh 押汇负责书||押汇保证书letter of hypothecation
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/& <C6/R]x# 副保||抵押品||付属担保物collateral security
xy$FS0u c%)uG _ n:he`7.6O 6f=/vRAh$ 担保书trust receipt||letter of indemnity
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Km~ Ek uYL6g:]+ZC 承兑||认付acceptance
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!3bv*h #2DH_P !U>"H8}dv Kggf!\MR8 单张承兑general acceptance
.mDqZOpf=4 &7Ixf?e!K 2x e_Q70II (Wq9YDD@ 有条件承兑qualified acceptance
7OtQK`P"A Z;S*fS-_ :G^`LyOM kRiWNEw 附条件认付conditional acceptance
+nuv?QB/ {r&M ~J<bwF
X3L9j( 部分认付partial acceptance
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