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。
_mc-CZ 会计报表statement of account
yttaZhK^u <S68UN(Ke jWqjGX` 9vI<\
Xa 往来帐目account current
p;n"zr8U qvG@kuz8g5 ^c| _%/ L(+I 现在往来帐||存款额current accout
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?24oO 销货帐account sales
)J{.z !!?TkVyEyM }WDzzjDR+ 2xK v; 共同计算帐项joint account
+FJ+,|i \45F;f_r6 7m:ZG ?!HU$> 未决帐项outstanding account
c8Je&y8 @L?KcGD XR|U6bf] 7!U^?0?/ 贷方帐项credit account||creditor account
D0^h;wJ=4+ |ya.c\}q YJu~iQ`i J"~!jrzBh( 借方帐项debit account||debtor account
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^>} `3yK<- 应付帐||应付未付帐account payable
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m~W L Q0e@5 GRh430V[ 应收帐||应收未收帐account receivable
fPPC`d&Q3 /]oQqZHv Z7XFG&@6 uH]oHh!}j 新交易||新帐new account
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"S H=|5+ 未决帐||老帐old account
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:g ~_ 现金帐cash account
@;\0cEn> _ee<i8_Va \@[,UZ l];/,J^ 流水帐running account
h0$Y;=YA N "}N>xe2 GZ^Qt*5 { Cxeam"-HTt 暂记帐||未定帐suspense account
pX+4B=* \PWH(E9 m!5Edo-;< E!_3?:[S_ 过期帐||延滞帐overdue account||pastdue account
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fN=Te,- [5!dO\-[ XBoq/kbw! 杂项帐户sundry account
k.z(.uc= j#0JD!Vr IC?(F]$%> Q(36RX%@ 详细帐单||明细表detail account
PV:J>!] WdH/^QvTP |nE4tN#J< rr,w/[ 呆帐bad account
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G[1\5dK*uR 会计项目title of account
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bF6J>&]! f,4erTBH 会计薄||帐薄account-book
]f0OmUHR5i UWidT+'Sa C!|LGzs0 AgZ?Ry 营业报告书||损益计算表account of budiness||business report
#*:^\z_Jd g(Q1d-L4e -Caj>K \5 rJ 借贷细帐||交验帐account rendered
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`pX+ 明细帐account stated
lLDZ#'&An 8xg^="OJ - Z`RKR8C _&/ {A|n 与…银行开立一户头to open an account with
uZZRFioX| /0 4US5En QW$p{ zo S>r",S 与…银行建立交易to keep account with
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b; 继续记帐to keep account
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*Xn"o n{i,`oQ" X.#)CB0c1Q >W;NMcN~ 与…有交易to have an account with
,|B-Nq (v%24bv 3TH?7wi 10i$ b<O 作成会计帐||有往来帐项to make out an account with
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S.)Jp-&K 清算||清理债务to make up an account
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a,D8M? dWPQp*f2 ?UZt30|1 qQi\/~Y[: 清洁帐目||与…停止交易to close ones account with
hg(<>_~ P=5+I+ `}$o<CJ kB> ~Tb0 结帐to close an account
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h@yn 7P7OTN ;,C]WZ.w &J*M 清理未付款to ask an account||to demand an account
%^pi v$W[( P}Kgh7)3 Zn'tNt/ 结清差额to balance the account with
<aJQV)]\ ~DI$O[KpR% ||_hET w8UuwFG?< 清算to settle an account||to liquidate an account||to square an account
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%\7dxiK "|L"C+tE t82'K@sq {K]5[bMT 审查帐目||监查帐目to audit an account
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Ya :^.wjUI 15\m.Ix 检查帐目to examine an account
#_@cI(P zKO7`.* jC9us>b 3}0\W.jH 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
$(aq;DR xzm]v9k& hMDd*<%l "6$V1B0KW 代理某人||为某人on ones account||on account of one
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`hi=y BO 为自己计算||独立帐目on ones own account
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{cHp z1PwupXt1 qd*}d)! 由某人收益并负风险on ones account and risk||for ones account and risk
-n|bi cP Ey&H?OFiP /SD}`GxH ,^UqE{ 由某人负担for ones account||for account of one
`6D?te Ymk?@mV4 MzJCiX^ F4EAC|
Y 按某人指示||列入某人帐户by order and for account of one
E-bswUVaEE }02`ve* lLx!_h z8Q!~NN-K 列入5月份帐目for May account
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H}^ ' 编入某中帐项下to pass to the account of||to place to the account of
M&Ka^h;N )'_[R@ThB K}~$h,n KP&+fDa 寄出清算书to send in an account||to send in render an account
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~VGnE: 支票薄cheque book
?"6Zf LRi z M9#1^X =}^NyLE? >XD?zF)6 支票陈票人cheque drawer
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i" :!`"GaTy d7OygDb < 持票人cheque holder
[GLH8R )g0lI f%Q{}fC{* Kc/1LeAik 不记名支票cheque to bearer||bearer cheque
)dXa:h0RZ WE<?y_0y& 3db{Tcn\@] R'Sd'pSDN 记名支票||认人支票cheque to order
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6g-E?:@ f98,2I(>`+ {i5?R,a) 到期支票antedated cheque
TR"C<&y$j z:Ml;y 1K72}Gj)ZL >rSjP1-F 未到期支票postdated cheque
U<Pjn)M~B ~wvt:E,fC DD|0?i a~$XD(w^ 保付支票certified cheque
CWj_K2=d K`4rUEf}V" ]P4WfV
d hnnB4]c 未获兑现支票,退票returned cheque
Wh[QR-7Ew 44]s`QyG L.Y3/H_ `+7F H 横线支票crossed cheque
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eS uZqL'l+/y vB:\ZX4 普通横线general crossing
;Rrh$Ag SeX ]|?D #NS|9jW th?+TNb^ 特别横线special crossing
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CrUn 48^-]}; ^QK`z@B mG~_*8}e< 空白支票blank cheque
=u.@W98, K k[6J;/ a)_3r]sv^ 'o AmA= 失效支票,过期支票stale cheque
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-<W?it?D 普通支票open cheque
Z}W{ iD{ <2$vo Q@D7\<t ;kFD769DLw 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
5mH[|_ 6g(;2gY asWk]jjMG :@A&HkF 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
C{exvLQ HJL! ;i *ap,r&]#F *a9cBl'_ 支票换现金||兑现to cash a cheque
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SFBUX(p 1\}vU x|H`%Z @rl5k( 清理票款to clear a cheque
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A8{jEJ=)P +^.Yt0} ,Qj G|P ``MO5${ 填写支票数额to fill up a cheque
2Q^q$@L W .a>K$ ^y<^hKjV -y`Pm8 支票上划线to cross a cheque
c%&,(NJ]K m\:^9A4HCg o9kJ90{D= !np_B0` 开发支票to make out a cheque
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IKkOp 7B?Y.B {K^5q{u <)qa{,GX\ 签发支票,开立支票to draw a cheque||to issue a cheque
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#%( -[mmT'sS 透支支票to overdraw a cheque
*zrT;jG A95f!a l`v5e"V 7HkO:/ 背书支票to endorse a cheque
eI8o#4nT WQ|Ufl; x39tnf/F l@`k:? 请付票款||清付票款to pay a cheque||to honour a cheque
f<o|5r I|X`9 -l[H]BAMXy D*l(p5[ 支票退票to dishonour a cheque
1[P}D~ nQ &4Z8df! CD1Ma8I8 }8'_M/u\ 拒付支票to refuse a cheque
n:AZ(f CL<-3y* ={g"cx l)r\SE1 拒付支票to stop payment of a cheque
3.Fko<D4jD rwWOhD)RU )nd^@G^ uQ=u@qtp 提示要求付款to present for payment
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)W "&_+!TBg, 见票即付持票人payable to bearer
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?K-4T 支付指定人payable to order
l;M,=ctB( yY]x''K !(*&P ?e%*q^~Cu 已过期||无效out of date||stale
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@ 请给出票人R/D||refer to drawer
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m"B 9>{fsy 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6AIqoX*p &Wy>t8DIK (-<hx~ >VhZv75 文字与数字不一致words and figures differ
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支票
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NXD- 时间已过account closed
bAlty}U \p:)Cdn p,=IL_ 5,xPB5pK 更改处应加盖印章alterations require initials
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.QY>@b\ 时间已过effects not cleared
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.: 0H rvr YM#'+wl}` G!%m~+", 停止付款payment stopped
F]RPM(!5O) LYAGpcG }:?*n:g5 H2iIBGu|L 支票毁损cheque mutilated
eNfH9l2k =lv( S))B^).0- :TVo2Zm[@ 汇款||寄钱to remit||to send money
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'!$QI@@ <j,I@% 寄票供取款||支票支付to send a cheque for payment
:@p]~{m :G }S"gZ6 8K^#$,.." >0 7i"a 寄款人a remitter
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5O RrLj5 Jq vEjf|-Mb9 收款人a remittee
$Ptl&0MN% J+CGhk 3N]ushMO q'fOlq 国外汇票foreign Bill
Ud"_[JtGM o>*`wv (]k Q9}8 YS4"TOFw 国内汇票inland Bill
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q v 跟单汇票documentary bill
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wBlE!Pm 3]iw3M 空头汇票accommodation bill
E*R-Dno_F dm[JDVv| W rT_7 Nnn~7 原始汇票original bill
5~>j98K GQ85ykky @WXRZEz HI1|~hOb' 改写||换新票据renewed bill
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b} 即期汇票sight bill||bill on demand
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? }ub>4N[ …days after date||…days after date…日后付款
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f~gz<< …months after date||…months after date…月后付款
0LGHSDb f&F9ImZ H[R6 ?H@$F xhCNiYJ| 见票后…日付款…days after sight||…days sight
Mu.tq~b > 8eCh5*_$ $v8T%'p+ kQ[23 见票后…月付款…months after sight||…months sight
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c'qb "<L9-vb 同组票据set of bills
%YuFw|wO C9Cl$yZ t[({KbIy T_\hhP~ 单张汇票sola of exchange||sole of exchange
](+u'8 3nq4Y' #VZ-gy4$\B < A`srmS? 远期汇票usance bill||bill at usance
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[)1 D.F1^9Q 长期汇票long bill
V+u0J"/8 ? _[q{i{ Oxi^&f||` us#ji i.< 短期汇票short bill
`)i4ZmE| Rs'mk6+ rv~OfL 7*+tG7I @ 逾期汇票overdue bill
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! vQ5rhRG)E kCZ'p 宽限日期days of grace
#E/|WT C;Kq_/l n2opy8J#! sEa| 2$ 电汇telegraphic transfer (T.T)
>(gbUW pSx}:u^am Q2gz\N 4?`*#DPl 邮汇postal order||postal note (Am.)||post office order||money order
R|\kk?,u 8[)"+IFN :dlG:=.W C61E=$ 本票promissory note (P/N)
2N&S__ Jk`0yJi$q Mn*v&O : G Mg|#DV 押汇负责书||押汇保证书letter of hypothecation
s8*Q@0 >)F)@KAuN4 O2~Q(q' \NL*$SnxP 副保||抵押品||付属担保物collateral security
No'Th7=|S YB9)v5Nz( {>yy
3(N 2 o5u02x 担保书trust receipt||letter of indemnity
|Mnc0Fgvy, T\TKgO=) na|23jz4 .|LY /q\A 承兑||认付acceptance
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qivJ a;G>56iw kznm$2 b 单张承兑general acceptance
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<-W-& [58qC: JIMi~mEiN 有条件承兑qualified acceptance
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g %Xl(wvd 附条件认付conditional acceptance
j2%M-y4E ^Zq3K m>^#:JK ]L!:/k,=S 部分认付partial acceptance
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