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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   I5AjEp  
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往来帐目account current Nl>b'G96  
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共同计算帐项joint account oA^ ]x>  
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未决帐项outstanding account uTF EI.N  
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贷方帐项credit account||creditor account bSKV|z/x  
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借方帐项debit account||debtor account )HiTYV)]'  
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应付帐||应付未付帐account payable 15yV4wHr  
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应收帐||应收未收帐account receivable WUQh[A41  
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过期帐||延滞帐overdue account||pastdue account L-TVe  
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杂项帐户sundry account kV<)>Gs  
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详细帐单||明细表detail account eF\C?4  
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呆帐bad account gWPa8q<b  
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营业报告书||损益计算表account of budiness||business report 'h=2_%l@Y  
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借贷细帐||交验帐account rendered N|}`p"  
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明细帐account stated 7a net  
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与…银行建立交易to keep account with jEIL(0_H  
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继续记帐to keep account htaLOTO;A  
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与…有交易to have an account with rf@81Ds  
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作成会计帐||有往来帐项to make out an account with p20Nk$.  
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清算||清理债务to make up an account Ai;Pht9qi  
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结帐to close an account =RA6p  
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清理未付款to ask an account||to demand an account F+GQl  
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结清差额to balance the account with pyKMi /)bL  
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清算to settle an account||to liquidate an account||to square an account JsV#:  
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审查帐目||监查帐目to audit an account -?uwlpm#  
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检查帐目to examine an account $jHL8r\e7  
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由某人负担for ones account||for account of one LE7o[<>  
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按某人指示||列入某人帐户by order and for account of one 9Vp$A$7M  
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寄出清算书to send in an account||to send in render an account J&lQ,T!?B  
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记名支票||认人支票cheque to order MH1??vW  
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未到期支票postdated cheque u1(`^^Ml  
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保付支票certified cheque Q"S;r1 D  
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未获兑现支票,退票returned cheque N!{('po  
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横线支票crossed cheque QGs\af  
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普通横线general crossing 3{O^q/R  
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空白支票blank cheque aEM2xrhy,  
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失效支票,过期支票stale cheque Ii FeO  
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普通支票open cheque #q#C_"  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount cBZ$$$v\#  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges X?whyD)vE@  
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保证兑现to certify a cheque u|(;SY  
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填写支票数额to fill up a cheque jEhPx  
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支票上划线to cross a cheque -So$ f-y  
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开发支票to make out a cheque Wdk]>w 'L  
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签发支票,开立支票to draw a cheque||to issue a cheque A4{14Y;?  
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透支支票to overdraw a cheque B<$(Nb5<  
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请付票款||清付票款to pay a cheque||to honour a cheque G22{',#r8  
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拒付支票to refuse a cheque J5!-<oJ/  
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拒付支票to stop payment of a cheque Ev Ye1Y-  
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提示要求付款to present for payment XjXz#0nR  
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请给出票人R/D||refer to drawer !bIE%cq  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bkuJN%  
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文字与数字不一致words and figures differ ]D&U} n  
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时间已过effects not cleared R^mkQb>m.  
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停止付款payment stopped 6L; ]5)#  
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支票毁损cheque mutilated _e/Bg~  
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汇款||寄钱to remit||to send money mo+!79&  
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寄票供取款||支票支付to send a cheque for payment artn _  
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寄款人a remitter Qea"49R  
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收款人a remittee Ex Q\qp3  
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跟单汇票documentary bill m)LI| v  
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空头汇票accommodation bill `N&*+!O%  
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原始汇票original bill ;c>"gW8  
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改写||换新票据renewed bill kz1#"8Zd!  
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即期汇票sight bill||bill on demand NJ+$3n om  
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…days after date||…days after date…日后付款 j7MUA#6$  
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…months after date||…months after date…月后付款 Nf<f}`  
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见票后…日付款…days after sight||…days sight iLIb-d?!a&  
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见票后…月付款…months after sight||…months sight ?P-O4  
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同组票据set of bills i+qg*o$  
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单张汇票sola of exchange||sole of exchange wM4{\  f\  
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远期汇票usance bill||bill at usance x?V^ l*  
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长期汇票long bill 6WQN !H8+^  
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短期汇票short bill y>x"/jzF#  
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逾期汇票overdue bill oA[`| ji  
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宽限日期days of grace ;$6L_C4B  
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电汇telegraphic transfer (T.T) 7Z`4Kdh .  
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邮汇postal order||postal note (Am.)||post office order||money order d;p3cW"  
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本票promissory note (P/N) -s2)!Iko&  
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押汇负责书||押汇保证书letter of hypothecation nw- -  
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副保||抵押品||付属担保物collateral security r9u'+$vmF  
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担保书trust receipt||letter of indemnity T_c`=3aO  
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承兑||认付acceptance nRqP_*]  
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单张承兑general acceptance )E=B;.FH  
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有条件承兑qualified acceptance 7mi*#X}  
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附条件认付conditional acceptance 1@~%LV  
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部分认付partial acceptance   8b,Z)"(U3  
    
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