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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。   q'zV9  
会计报表statement of account j3kcNb  
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往来帐目account current `{ 6K~(  
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现在往来帐||存款额current accout )V6<'>1WZ  
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销货帐account sales A]WR -0Z7  
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共同计算帐项joint account NR@n%p  
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未决帐项outstanding account 12bt\ h9  
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贷方帐项credit account||creditor account d#OE) ,`  
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借方帐项debit account||debtor account ns/L./z  
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应付帐||应付未付帐account payable }-8ZSWog6f  
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应收帐||应收未收帐account receivable W.O]f.h  
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过期帐||延滞帐overdue account||pastdue account K~I%"r|l  
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杂项帐户sundry account MS~|F^g  
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详细帐单||明细表detail account 0M=U >g)  
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会计薄||帐薄account-book JTw3uM, e  
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营业报告书||损益计算表account of budiness||business report "{&?t}rj+  
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借贷细帐||交验帐account rendered M2.Pf s  
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明细帐account stated 9~En;e  
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与…有交易to have an account with =xa:>Vh#  
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作成会计帐||有往来帐项to make out an account with .sO.Y<- fl  
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清算||清理债务to make up an account EEU)eltI  
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清洁帐目||与…停止交易to close ones account with IC1oW)  
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结帐to close an account w;LIP!T#  
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结清差额to balance the account with yc#0c[ZQu  
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清算to settle an account||to liquidate an account||to square an account P)>`^wc$  
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审查帐目||监查帐目to audit an account u9TiEEof3  
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检查帐目to examine an account .4jU G=  
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转入A的帐户to charge the amount to As account KA=cIm  
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以计帐方式付款to pay on account 20Umjw.D  
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为自己计算||独立帐目on ones own account ]vFtByqn  
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由某人收益并负风险on ones account and risk||for ones account and risk ^an3&  
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由某人负担for ones account||for account of one ]*M VVzF  
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按某人指示||列入某人帐户by order and for account of one zKnHo:SV  
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寄出清算书to send in an account||to send in render an account v>4kF _N  
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记名支票||认人支票cheque to order @S-p[u  
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到期支票antedated cheque 0Xke26ga  
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未到期支票postdated cheque #Q6.r.3@x  
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保付支票certified cheque G OzV#  
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未获兑现支票,退票returned cheque ?puZqVu5  
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横线支票crossed cheque gk*Md+  
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空白支票blank cheque T9c=As_EM  
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失效支票,过期支票stale cheque 1e0O-aT#Q  
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普通支票open cheque wl*"Vagb  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }iK_7g`yKa  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 49BLJ|:P?  
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支票换现金||兑现to cash a cheque K}]0<\N  
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开发支票to make out a cheque doCWJ   
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签发支票,开立支票to draw a cheque||to issue a cheque 4{'0-7}  
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透支支票to overdraw a cheque L"i B'=  
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请付票款||清付票款to pay a cheque||to honour a cheque 9<An^lLK*  
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拒付支票to refuse a cheque nL}bCX{  
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拒付支票to stop payment of a cheque _tR%7%3*  
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汇款||寄钱to remit||to send money +ex@[grsGT  
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寄票供取款||支票支付to send a cheque for payment 9 )u*IGj  
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原始汇票original bill Q+)fI  
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改写||换新票据renewed bill X0J@c "%0  
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即期汇票sight bill||bill on demand ct=|y(_  
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…days after date||…days after date…日后付款 +Sv`23G@  
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…months after date||…months after date…月后付款 Pc C9)x  
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见票后…日付款…days after sight||…days sight qCOv4b`  
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见票后…月付款…months after sight||…months sight 7 lY&/-V  
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逾期汇票overdue bill 9KRHo%m  
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宽限日期days of grace /+pbO-rW*  
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电汇telegraphic transfer (T.T) ^5j|   
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邮汇postal order||postal note (Am.)||post office order||money order $'*@g1v Y  
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本票promissory note (P/N) _"_ W KlN  
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押汇负责书||押汇保证书letter of hypothecation =)vmX0vL  
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副保||抵押品||付属担保物collateral security md:$O C3  
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担保书trust receipt||letter of indemnity Yh) yp?  
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承兑||认付acceptance OY7\*wc:  
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单张承兑general acceptance QLrFAV  
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有条件承兑qualified acceptance ;> **+ezF  
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附条件认付conditional acceptance 7|LJwXQ-  
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部分认付partial acceptance   =KqcWN3k  
    
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