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。
_2ef LjXQ 会计报表statement of account
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0#p/A^\#7M 往来帐目account current
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S=|@L<O 现在往来帐||存款额current accout
WgQBGch,! (g!p>m!Z ()T[$.( K95;rd 销货帐account sales
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#;KsJb)N. 共同计算帐项joint account
._Zt=jB cQNs L B2=\2< pJIv+ 未决帐项outstanding account
KFRw67^ g=@_Z" .^(/n9|o- si4-3eC 贷方帐项credit account||creditor account
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W 借方帐项debit account||debtor account
L:nXW z =qVP] 9 Aj>[z8!, BHDML.r }M 应付帐||应付未付帐account payable
V<Z'(UI A;XOT6jv? S^I,Iz+`S' yBpk$ 应收帐||应收未收帐account receivable
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UPU+ver h!@,8y[B 新交易||新帐new account
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SuBeNA[& 未决帐||老帐old account
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NcS.49 6rti ' t:~t@4j} 现金帐cash account
6c4&VW nwI3| & =HDI \LD< ,Z9>h[JF 流水帐running account
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]:eR 暂记帐||未定帐suspense account
Pf_F59" F'PQqb { U%B(5cC ^WYQ]@rh3 过期帐||延滞帐overdue account||pastdue account
o?Nu:&yE #^#Kcg FwAKP>6 * j|fd-<ng 杂项帐户sundry account
shC;hR&; ^ZeJ[t&!# *O$CaAr\s ^>&k]T` 详细帐单||明细表detail account
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q $o?@0 8OhDjWVJ 呆帐bad account
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Z 会计项目title of account
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<3 ;;s* Ohh @ez Tbc3 Btt]R 会计薄||帐薄account-book
w) ]H ^6 F51.N{' uYG^Pc^v t=euE{c 营业报告书||损益计算表account of budiness||business report
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OK|qv [ 借贷细帐||交验帐account rendered
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~<\ 明细帐account stated
#!J(4tXny @R~5-m %~|HFYd 6~meM@ 与…银行开立一户头to open an account with
o/cjXun* h( QYxI,| 0"k|H& ]LPQYL 与…银行建立交易to keep account with
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2Nc>6 继续记帐to keep account
0\{BWNK ,FQdtNMap ;+ "f f,i5iSYf 与…有交易to have an account with
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= H/F+X?t$0 作成会计帐||有往来帐项to make out an account with
+~Cy$MCX n7LfQWc U4?(A@z9^ DLPUqKL] 清算||清理债务to make up an account
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161\ 清洁帐目||与…停止交易to close ones account with
-PB[-CX F-Z%6O,2 8Q`WB0E<| }7<5hn E 结帐to close an account
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hD7 + 清理未付款to ask an account||to demand an account
pz^<\ .o{0+fC# pI`?(5iK6| >/f_F6ay# 结清差额to balance the account with
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1 清算to settle an account||to liquidate an account||to square an account
Upl6:xYrG }`VDD?M R N8cAqr 审查帐目||监查帐目to audit an account
eS/B24;* YO)$M-]>%J }'"Gr%jf( RNVbcd 检查帐目to examine an account
w^k;D,h qr\!*\9 FX<b:# 2],_^XBvB 转入A的帐户to charge the amount to As account
S&C1 TC TjK{9A !M<{E* !33#. @[ 以计帐方式付款to pay on account
Rx36?/ Q "r_!f T Zir>5 }H4=HDO 代理某人||为某人on ones account||on account of one
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Ha=3n kU5.iK' g_*T?;!.U 为自己计算||独立帐目on ones own account
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or8@Qz ~d{.ng 4K ?i\B^uB 9n]|PEoAB 由某人收益并负风险on ones account and risk||for ones account and risk
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z /5AW?2) *x~xWg9^ #yseiVm; 由某人负担for ones account||for account of one
sH,kW|D 2s*#u<I 1PaUI#X"2F b/$km?R 按某人指示||列入某人帐户by order and for account of one
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QPR +`mGK:> 列入5月份帐目for May account
LVIAF0kX P47V:E% 9DQ)cy e/_C 编入某中帐项下to pass to the account of||to place to the account of
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rc@r,F 0oA{Jix CF!Sa 6 寄出清算书to send in an account||to send in render an account
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Fy"H 3gWvmep1 支票薄cheque book
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8eIUsI.o 支票陈票人cheque drawer
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<F7kh[L_x mpC`Yk vgt]:$ wZT%Ee\D% 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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riM qs\2Z@; Q'l^9Bz m`#Od^vk 到期支票antedated cheque
[AH6~-\ x q>f<u& exh/CK4; cEW0;\$ 未到期支票postdated cheque
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d7p %98' @$:0 0`.^MC? 保付支票certified cheque
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#u -aRU]kIf 未获兑现支票,退票returned cheque
&uP~rEJl+ U~{du;\ HCK|~k ~DO4, 横线支票crossed cheque
s,bERN7'yO _(J&aY\ i'd2[A.7I d@w~[b 普通横线general crossing
O/:UJ( e{ 7\_o.(g#- fA'qd.{f^ 8eA+d5k\. 特别横线special crossing
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Y|8vO 空白支票blank cheque
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lqM c 6y%0`! 失效支票,过期支票stale cheque
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{6~oZ#L yH][(o=2 }@if6(0 XdH\OJ 普通支票open cheque
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weoTn: zy*/T>{# </uOe.l>Q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
t1E[uu ,V8 aq7~QX_0G G0E121`h ;lYHQQd!, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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; 支票换现金||兑现to cash a cheque
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cU&n6C@ 清理票款to clear a cheque
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]CX[ E*i#?u YBh'EL}P 保证兑现to certify a cheque
VK@!lJu! `~eUee3b.~ =B.F;40 }@.|?2b + 填写支票数额to fill up a cheque
iiK]l {k rswh3 q+,Q<2J Sp@-p9# 支票上划线to cross a cheque
L5MzLE&~ F-6c_! F2X0%te bV/jfV"%E 开发支票to make out a cheque
O*#*%RL| R:B^ Dc)dE2 s=CK~+,/ 签发支票,开立支票to draw a cheque||to issue a cheque
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Q,?>6n $ `7^+8vHV k1Q?'<` W^"AU;^V56 透支支票to overdraw a cheque
jlxpt)0i ~K@'+5Pc F:a ILx Sfdu`MQR 背书支票to endorse a cheque
=FD;~ :,)lm.}]t -lv)tHs< 5 (A5Y-B 请付票款||清付票款to pay a cheque||to honour a cheque
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=X bJD;>"* &\_iOw8 支票退票to dishonour a cheque
7F'`CleU #KO,~]k5|e =G]@+e ]kboG%Dl?9 拒付支票to refuse a cheque
dUsxvho %Rsp;1Z xMBaVlEN =z8f]/k*> 拒付支票to stop payment of a cheque
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z&h 提示要求付款to present for payment
)RcL/n &ot/nQQ ccL~#c0P7 jq!tT%o*B 见票即付持票人payable to bearer
\J6j38D5 "]G\9b) 0P]E6hWgg iJ~Vl"|m 支付指定人payable to order
Ox@P6|m ,#8e_3Z$ [n/hkXa$\ .(WQYOMl0 已过期||无效out of date||stale
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^Ee 请给出票人R/D||refer to drawer
^k\e8F/ YtWJXkB R,Vd.-5M &%/7E_j7 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Q`i k|!EDze43? nt@aYXK4| 文字与数字不一致words and figures differ
S)/_muP Tq4-wE+ Y(d$ "T- `$'9 支票
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+) m_o"hl 时间已过account closed
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mOlI#5H 更改处应加盖印章alterations require initials
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Mwr"~?\\ 时间已过effects not cleared
E2{FK)qT ..R-Ms)k= G@Z?&" h|"9LU4a 停止付款payment stopped
GHeVp/u 8zR~d%pK :B:"NyPA 8UVmv=T 支票毁损cheque mutilated
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MEGv} ~7zGI\=P@ 汇款||寄钱to remit||to send money
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ZY) 7fba-7-P u9EgdpD y)@[Sl> 寄票供取款||支票支付to send a cheque for payment
jWE:ek* @ >U-t{W #hsx#x|| ~'CE[G5 寄款人a remitter
SK#(#OQoh *=*AAF '5|h)Q5 :d#VE-e
收款人a remittee
wGP;Vbk iB& 4>+N+ k-{<=>uM PJL=$gBgKk 国外汇票foreign Bill
gY8>6'~mS ?TKRjgW`@_ 2P@sn!*{1 e8#h3lxJ` 国内汇票inland Bill
Gvr@|{k Q{5kxw1ZF #a8B/- +y3%3EKs1~ 跟单汇票documentary bill
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'mg ry` z(f #kaY0M 空头汇票accommodation bill
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vQB 7OJ'){R$ .w8J*JZ 原始汇票original bill
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`yH<E+ 改写||换新票据renewed bill
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vN /! "|_W|n vRHd&0 e3nYbWBy] 即期汇票sight bill||bill on demand
? -dX`n SfaQvstN +oovx2r& G2Qlt@.T …days after date||…days after date…日后付款
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ECrex>zr% …months after date||…months after date…月后付款
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Q3n mR?5G:W~R I uMQ9& 见票后…日付款…days after sight||…days sight
'+?"iVVo QSszn`e ?"i}^B`* LXC9I/j/ 见票后…月付款…months after sight||…months sight
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g4nrr\ FtfKe"qw 同组票据set of bills
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3y -- %N8L;e 单张汇票sola of exchange||sole of exchange
{MCi<7j<? +zaA,e?\ ][9%Kl*%@p 'E/^8md> 远期汇票usance bill||bill at usance
w[S pw<Z ^Eb.:}!D6 ?fUlgQ}N <UV1!2nv* 长期汇票long bill
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^ )4<__|52"1 ;*:]*|bw 短期汇票short bill
p?);eJtV/ ||hb~%JK6 Y2ZT.l LcSX *MC 逾期汇票overdue bill
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y;oZ 宽限日期days of grace
J'SZ Q<^Tl(`/N? 4'`{H@]tb ur$
_ 电汇telegraphic transfer (T.T)
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o;xE 邮汇postal order||postal note (Am.)||post office order||money order
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P9^-6;'Y R?~Yp?B^ s%C)t6`9 本票promissory note (P/N)
)uj Ex7&c Rot@x r7Hc "?ucO4d }!"A! ~& 押汇负责书||押汇保证书letter of hypothecation
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PP;}e 副保||抵押品||付属担保物collateral security
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e\?I9 担保书trust receipt||letter of indemnity
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nfv #E?(vA1 承兑||认付acceptance
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VZ~ _LMM,!f {["\.ZS| 单张承兑general acceptance
mef<=5t %\D)u8} :=/85\P0SU y4t7`-,~ 有条件承兑qualified acceptance
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wy w[9|cgCY r\b3AKrIN 附条件认付conditional acceptance
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y4 lsNrAA%m v1BDP<qU2 e\Y*F 部分认付partial acceptance
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