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。
WI,=?~- 会计报表statement of account
!tdfTf$ xVyUUzXs bsry([N>w 7. .vaq# 往来帐目account current
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X*T219o jb2:O,+! ]`XuE-Uh 现在往来帐||存款额current accout
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/Bl S8RB0^Q7 销货帐account sales
o%%fO }(K6 YL o4;Nb|kk9+ NLl~/smMS 共同计算帐项joint account
"/?qT;<$) kU/=Du VWv0\:,G (<X dj^v 未决帐项outstanding account
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8LJ n y)P 贷方帐项credit account||creditor account
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q@/COo( YoJ'=z,e =.hDf<U 0gD0}nH 借方帐项debit account||debtor account
H@ms43v\ tJPRR_nZv )^Pvm <\g&%c, 应付帐||应付未付帐account payable
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应收帐||应收未收帐account receivable
p8d n-4 f](uc(8Z nln6:^w i q:Q$z& 新交易||新帐new account
v|(b,J3 O)uM&B= AsLjU#jn tC:,!4 P$ 未决帐||老帐old account
WnzPPh3PJ .p(l+ Q'%o;z* D(6x'</>? 现金帐cash account
Gc!8v}[7J -==qMrKP V )k, 9= @:9fS 流水帐running account
>Ryss@o {IHK<aW "%Ana=cc Cw&D} 暂记帐||未定帐suspense account
?_>^<1I1 #6sC&w3 [Cqqjv;_ <-:@} |br 过期帐||延滞帐overdue account||pastdue account
6//FZ:q vj&5` Rgfhs[Z ,i?!3oLT 杂项帐户sundry account
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`^ $7&l6~sMQ Z3So|M{v 详细帐单||明细表detail account
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QI4.K 呆帐bad account
3U"') JkDPuTXD (:-Jl"&R@ Cz@FZb8 会计项目title of account
/;NE]{K ~8xh0TSi fj-pNl6Gf ).}k6v[4) 会计薄||帐薄account-book
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.P `}~)1'(#/ \q|7,S,5 营业报告书||损益计算表account of budiness||business report
::OFW@dS i<wU.JX&h .z$Sm uOl(-Zq@ 借贷细帐||交验帐account rendered
vDW&pF_eI> dxn0HXU =Etwa |3,yq^2 明细帐account stated
nl'J.dJe }kCn@ WiNr866nB te;Ox!B& 与…银行开立一户头to open an account with
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与…银行建立交易to keep account with
&7($kj D#d8 ^U A3"1D I[=Wmxa?r 继续记帐to keep account
4Hml.|$ ~)wwX:;B_ /1 US, Bn1L?>G 与…有交易to have an account with
~Un64M? ]M~8@K niYz9YX 18.Y/nZAgQ 作成会计帐||有往来帐项to make out an account with
NqT1buU# L{2b0Zh' XhE$&Ff Mr=}B6` 清算||清理债务to make up an account
Ehb?CnV#J 9V=<| 2 BH&/2tO% Gg}5$||^C 清洁帐目||与…停止交易to close ones account with
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CJ 结帐to close an account
$/[Gys3" 1 [fo'M Y_[g_ TRgY :R_ 清理未付款to ask an account||to demand an account
>`hSye{ #D`S U_x0KIm 7$+P|U 结清差额to balance the account with
{A]k%74-a d[Rb:Yw 20rN,@2< =<[7J]% 清算to settle an account||to liquidate an account||to square an account
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& W[R]^2QAG j:HH#U x*unye7 审查帐目||监查帐目to audit an account
\R8 6;9ov OM20-KDc5 v[R_S #04{(G|~+E 检查帐目to examine an account
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U|p E x_L!9>! oy2(A g\ 转入A的帐户to charge the amount to As account
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5B ,3:QB_ ZJ^s} 以计帐方式付款to pay on account
QjQ4Z'.r > 4JGE2ArR ':,>eL#+uV X,>(Y8 代理某人||为某人on ones account||on account of one
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^.TZ shM{Y9~O9& LkaG8#m1R 为自己计算||独立帐目on ones own account
M'^(3#ZU M} O[`Fx{W 'To<T >4Iv[ D1 由某人收益并负风险on ones account and risk||for ones account and risk
_kh>Z c`-YIz)W e@[9C(5E" =fo4x|{O 由某人负担for ones account||for account of one
j,}4TDWa 4w@v#H@ +d =~LQ}* c2/FHI0J; 按某人指示||列入某人帐户by order and for account of one
5+`=t07^et mDZ=Due1 -dg} BM PM
@XtL7J 列入5月份帐目for May account
?LM:RADCm y0;,dv] GXO4x|08F pw!@Q?R 编入某中帐项下to pass to the account of||to place to the account of
E\w+kAAf V{KjRSVf= bpGzTU NzAQ@E2d: 寄出清算书to send in an account||to send in render an account
P!5Z]+B# 9 >%+bA( R3$@N *h2`^Z 支票薄cheque book
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;5 "rVU4F) g+.0c=G( 支票陈票人cheque drawer
9-b 8`|s 0k%hY{ D{>\-]\ k'x#t( 持票人cheque holder
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:U< 6>s=CiZB 不记名支票cheque to bearer||bearer cheque
YtMlqF \Y9I~8\gB Ym'7vW#~ J8J!#j. 记名支票||认人支票cheque to order
p/N 62G |!oXvXU o'96ON0 ":V%(c 到期支票antedated cheque
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{/)m ER_ 3' XwtAF3oz 未到期支票postdated cheque
kAeNQRjR Y!M~#oqio AO $Wy@ 4Ppop 保付支票certified cheque
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f $]1qbE+ $.9 +{mz ^Wm*-4 未获兑现支票,退票returned cheque
?&6Q%IUW1 2qlIy GoazH?% [T-*/}4$ 横线支票crossed cheque
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R4@_ 普通横线general crossing
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i^LJ i+I0k~wY ;5N41_hG 特别横线special crossing
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vz 空白支票blank cheque
zC#%6@P\ m d_g}N(C -zdmr"CA ??j&i6sp 失效支票,过期支票stale cheque
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\q aDh|48}X 普通支票open cheque
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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&!XA S}b~_} Wt:~S/l &//2eL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
}2=hd. . p(?g- :]-$dEu& h\FwgkJP 支票换现金||兑现to cash a cheque
/=@e &e E<k^S{ zIm-X,~I$ R+uw/LG 清理票款to clear a cheque
0#^Bf[Dn gvlFumg2 7 OWsHlU x9D/s`! 保证兑现to certify a cheque
_@K YF) ?<6@^X" GMw)* @h9K 填写支票数额to fill up a cheque
tpGCrn2w> TL@mM cWM: Fpf><Rn 支票上划线to cross a cheque
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ea0+,; G1[(F`t> 开发支票to make out a cheque
}1@E"6kF D J_DonO] Yt*vqm[WV (l_:XG)7~b 签发支票,开立支票to draw a cheque||to issue a cheque
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9 =8@ $+jy/:]D 透支支票to overdraw a cheque
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v}JV&: Wn~ZA# p6Gcts?, 背书支票to endorse a cheque
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N iISJWk6' 请付票款||清付票款to pay a cheque||to honour a cheque
yW`e |! O5OXw] NWaO_sm *(Ro;?O,pi 支票退票to dishonour a cheque
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tD4I> 73)Ll"( 9rS,? 拒付支票to refuse a cheque
Fs) p&O8qAaO Gnv!]c&S>l UFf,+4q 拒付支票to stop payment of a cheque
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{<HU?BT 提示要求付款to present for payment
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o8dWy X|Dpt2A= qK,V$l(4# 见票即付持票人payable to bearer
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tvT4S lvPpCAXY 支付指定人payable to order
gs fhH0 v8 Ko+al {2 ` yYvYc 已过期||无效out of date||stale
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Vmtzig3w[ &+]x;K ,(;5%+#n 请给出票人R/D||refer to drawer
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2+Zti8 !xymoiArp ])=H 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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%&k rmQ\RP W BCBU b 文字与数字不一致words and figures differ
Pa[?L:E (V)9s\Le_ K-6p'| P#v^"}.Wd 支票
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g}YToOs 时间已过account closed
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\6i9q= 时间已过effects not cleared
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Poq 2]3G1idB Zikm?(J 停止付款payment stopped
umryA{Ps %_)b>C18y a}w&dE$!- aoK4Du{ 支票毁损cheque mutilated
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EFWo t"tNtLI 汇款||寄钱to remit||to send money
0S_Ra+e }-dF+m: eWw y28t OoSa95#x 寄票供取款||支票支付to send a cheque for payment
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$.` f)WPOTEY 寄款人a remitter
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G` a9L0f BRy R4yJ.f 国外汇票foreign Bill
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{<"[D([ 国内汇票inland Bill
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?Xy R+C+$?4NG 跟单汇票documentary bill
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E WI%zr2T hY)YX,f=S 空头汇票accommodation bill
gZ=)qT]Pj @i;L Za Fv<]mu PVS\, 原始汇票original bill
r*xq(\v /\Jc:v#Q 8}]l9"q( +ESX.Vel 改写||换新票据renewed bill
Idt@Hk5<& hl=oiUf[s Id; mn}+~ (gFQK[ 即期汇票sight bill||bill on demand
dV'6m@C F@oT7NB/n P^i6MZ? uV/)Gb*j …days after date||…days after date…日后付款
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eL}l "bLP3 5B_-nYJDt $eTv6B?m …months after date||…months after date…月后付款
vr5<LNCLQ g4?Q.'dZr iLc)"L-i 8.6no 见票后…日付款…days after sight||…days sight
8uD8or o<9yaQ; KBp!zSl t"jIfU>'a/ 见票后…月付款…months after sight||…months sight
})h'""i&xn sqgD?:@J RI7qsm6RN nI((ki}v 同组票据set of bills
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PVgS4x f]O5V$!RuE 单张汇票sola of exchange||sole of exchange
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mkOb XY&]T'A e)fJd*P p7?CeyZ-V 远期汇票usance bill||bill at usance
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:ZH 3Y.d&Nz I_R5\l}O+D E1mI Xd;. 长期汇票long bill
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oi%5t)VsS 短期汇票short bill
oRtY?6^$ fJ|Bu("N 7N-CtQnv I\F=s-VVY 逾期汇票overdue bill
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Ky ePIly)=X 宽限日期days of grace
s~IA},F,\ K{`2jK# ^Y*`D_-G 9/8@ 电汇telegraphic transfer (T.T)
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8_sU8q*s wnZ*k( * 7zN 邮汇postal order||postal note (Am.)||post office order||money order
GSUOMy[M- wUZ(Tin wAj(v6 !<['iM 本票promissory note (P/N)
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D&R\ 8O;rp(N.n lL(}dbT~N wKeSPs{x 押汇负责书||押汇保证书letter of hypothecation
qAuUe=w%p `,8R~-GPD S{`!9Pii M25z<Y 副保||抵押品||付属担保物collateral security
o#KPrW`XJ/ Kr+Bty !@]h@MC$7
@zq\z$ 担保书trust receipt||letter of indemnity
JVIcNK) "cz]bCr8 D=pI'5& ADwwiq#E 承兑||认付acceptance
G+\~rl e5:l 6` aS1P]& L{o >D" 单张承兑general acceptance
DlQ[}5STF S|u1QGB j)lM:vXR H?zCIue3 有条件承兑qualified acceptance
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%+ 附条件认付conditional acceptance
bQ:3G; m= beB\= $BO}D yI)RGOV 部分认付partial acceptance
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