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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。   "|F. 'qZrm  
会计报表statement of account PP!l  
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往来帐目account current ^CfM|L8>  
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现在往来帐||存款额current accout 6 M*b6  
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销货帐account sales :/>7$)+  
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共同计算帐项joint account iPA@<D%  
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未决帐项outstanding account L.SDMz  
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贷方帐项credit account||creditor account JCM)N8~i  
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借方帐项debit account||debtor account bs:C1j\&  
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应付帐||应付未付帐account payable C HQ {+?#  
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应收帐||应收未收帐account receivable + #|'|}j  
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新交易||新帐new account zi?qK?m  
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未决帐||老帐old account ] +}:VaeA  
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现金帐cash account D6C -x  
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流水帐running account !nP8ys B  
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暂记帐||未定帐suspense account Y\Fuj)  
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过期帐||延滞帐overdue account||pastdue account jzu l{'g  
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杂项帐户sundry account `4"y#Z  
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详细帐单||明细表detail account 2i4Dal  
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呆帐bad account hc@;}a\Y  
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会计项目title of account z- {"pI  
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会计薄||帐薄account-book 6):sO/es  
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营业报告书||损益计算表account of budiness||business report 1W6n[Xg  
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借贷细帐||交验帐account rendered x.yb4i=Jq  
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明细帐account stated Y GcY2p<  
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与…银行开立一户头to open an account with |L~gNC  
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与…银行建立交易to keep account with D?&w:C\&@z  
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继续记帐to keep account ,y{fqa4  
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与…有交易to have an account with eJwii  
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作成会计帐||有往来帐项to make out an account with _o=`-iy9  
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清算||清理债务to make up an account D3 Ea2}8  
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清洁帐目||与…停止交易to close ones account with zj$Z%|@$  
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结帐to close an account $@ #G+QQ_  
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清理未付款to ask an account||to demand an account $AJy^`E^  
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结清差额to balance the account with $EHn ;~w T  
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清算to settle an account||to liquidate an account||to square an account b*%WAVt 2T  
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审查帐目||监查帐目to audit an account Y~\xWYR  
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检查帐目to examine an account &I">{J<  
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转入A的帐户to charge the amount to As account ~d1RD  
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以计帐方式付款to pay on account Dl!' _u  
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代理某人||为某人on ones account||on account of one iO#xIl<  
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为自己计算||独立帐目on ones own account < 2 r#vmM  
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由某人收益并负风险on ones account and risk||for ones account and risk iDe0 5f1R  
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由某人负担for ones account||for account of one ':fbf7EL<  
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按某人指示||列入某人帐户by order and for account of one ]-]@=qYu  
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列入5月份帐目for May account trA `l/  
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寄出清算书to send in an account||to send in render an account z~;qDf|I  
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支票薄cheque book um4zLsd#v  
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支票陈票人cheque drawer 0To 5|r  
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持票人cheque holder S;kc{?   
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不记名支票cheque to bearer||bearer cheque  Ue Tp,  
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记名支票||认人支票cheque to order WWz ns[$f  
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到期支票antedated cheque k!rz8S"  
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未到期支票postdated cheque $RO=r90o  
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保付支票certified cheque }7^*%$  
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未获兑现支票,退票returned cheque s^< oU  
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横线支票crossed cheque )Qp?LECrt  
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普通横线general crossing <#Dc(VhT  
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特别横线special crossing jiDYPYx;I  
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空白支票blank cheque %kT:"j(xW  
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失效支票,过期支票stale cheque 4v7RX  
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普通支票open cheque ml2HA4X&$Y  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount a6OT2B  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges .N2Yxty8>  
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支票换现金||兑现to cash a cheque OZD/t(4?6s  
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清理票款to clear a cheque YL+W 4 ld  
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保证兑现to certify a cheque B5hGzplS  
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填写支票数额to fill up a cheque %9K@`v-  
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支票上划线to cross a cheque 3 V<8  
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开发支票to make out a cheque K(?7E6\vO  
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签发支票,开立支票to draw a cheque||to issue a cheque 1/ HofiIa  
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透支支票to overdraw a cheque 7Vi[I< *  
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背书支票to endorse a cheque #S"=)BZ8L  
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请付票款||清付票款to pay a cheque||to honour a cheque >\e11OU0Gy  
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支票退票to dishonour a cheque D`ZYF)[}J  
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拒付支票to refuse a cheque lr1i DwZV  
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拒付支票to stop payment of a cheque @c/~qP4  
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提示要求付款to present for payment #pIb:/2a_  
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见票即付持票人payable to bearer bNXT*HOZb3  
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支付指定人payable to order +=||c \'  
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已过期||无效out of date||stale k]v a  
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请给出票人R/D||refer to drawer ;&iQNXL  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds #q%&,;4  
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文字与数字不一致words and figures differ n84*[d}t  
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支票 z7NaW e  
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时间已过account closed zE<}_nA  
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时间已过effects not cleared H Jwj,SL  
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停止付款payment stopped p=T]%k*^h#  
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支票毁损cheque mutilated !YCYmxw#  
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汇款||寄钱to remit||to send money evq *&.6\  
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寄票供取款||支票支付to send a cheque for payment P bCXcs  
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寄款人a remitter 4k}u`8 a  
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收款人a remittee d-lC|5U%  
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国外汇票foreign Bill T-uI CMEf  
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国内汇票inland Bill )FYz*:f>&  
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跟单汇票documentary bill 4cl}ouG  
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空头汇票accommodation bill 9H`Q |7g(5  
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原始汇票original bill !D!Q]M5oU  
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改写||换新票据renewed bill @/g%l1$`  
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即期汇票sight bill||bill on demand jA?A)YNQb  
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…days after date||…days after date…日后付款 '_N~PoV  
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…months after date||…months after date…月后付款 '[Ap/:/UY  
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见票后…日付款…days after sight||…days sight Up*1j:_O  
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见票后…月付款…months after sight||…months sight c5C 2xE}T  
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同组票据set of bills pBl'SQccp  
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单张汇票sola of exchange||sole of exchange oM\b>*  
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远期汇票usance bill||bill at usance g^ .g9"  
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长期汇票long bill goBl~fqy0  
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短期汇票short bill a4{~.Mp  
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逾期汇票overdue bill jEU`ko_  
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宽限日期days of grace T<XGG_NOl  
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电汇telegraphic transfer (T.T) b^s978qn#  
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邮汇postal order||postal note (Am.)||post office order||money order *~Y$8!ad  
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本票promissory note (P/N) s|HpN  
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押汇负责书||押汇保证书letter of hypothecation @kh:o\  
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副保||抵押品||付属担保物collateral security LK>A C9ak<  
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担保书trust receipt||letter of indemnity ~?6M4!u   
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承兑||认付acceptance [k~}Fe) x  
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单张承兑general acceptance VsU*yG a  
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有条件承兑qualified acceptance 1 lZRi-P  
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附条件认付conditional acceptance xcHuH -}  
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部分认付partial acceptance   |YnT;q  
    
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