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。
-Cs( 3[ 会计报表statement of account
m ol,iM*l y:RW:D& 8>9Mh!t}(I (oGYnN,2 往来帐目account current
!0W(f.A{K WT'-.UX m uu.X>agg rG
P;0KtQ 现在往来帐||存款额current accout
E`o_R=% ~_fc=^o h mRmU{(Y t`Kpbfk 销货帐account sales
,VS\ mG/}s itYoR-XJ e,JBz~CK*w Rn~'S2`u 共同计算帐项joint account
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= 未决帐项outstanding account
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7rF_?W0 贷方帐项credit account||creditor account
EHwb?{ dPEDsG0$a \6|y~5Hw{r 5-X$"Z|@ 借方帐项debit account||debtor account
< o?ua} ,Vi_~b nK;d\DO IU8zidn& 应付帐||应付未付帐account payable
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<*Jld* 应收帐||应收未收帐account receivable
A;;#]]48 y~+LzDV h>`[p,o @&m [w'tn 新交易||新帐new account
tx5bmF;b) {'{}@CuA2 4mDHAR%D [)I^v3]U 未决帐||老帐old account
}ppApJT B&_:20^y~ PB^rniYh zeMV_rW~ 现金帐cash account
nk|(cyt) eQ'E`S_d }ekNZNcuM &}u_e`A 流水帐running account
r ~{nlLO} D9g*+KM& u0wu\ &>c=/]Lop 暂记帐||未定帐suspense account
&E]) sJ0 Nf4@m|# 16Qu{K (Mfqzy 过期帐||延滞帐overdue account||pastdue account
rPB Ju0D" lz`\Q6rZ XO;_F"H= [\ku,yd%0 杂项帐户sundry account
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_% ]4t1dVD tXzuP_0 efyEzL 详细帐单||明细表detail account
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|c 呆帐bad account
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_oZ3n2v}@ d*TH$-F!p <RxxGD 会计项目title of account
D Z~036 /*g0M2+OZo rv{ Wti[ &v]xYb)+< 会计薄||帐薄account-book
F4=X(P_6 <1vogUDW c:=HN-*vQ \&d1bq 营业报告书||损益计算表account of budiness||business report
6Lq8#{/]u -wUT@a Oh}52= GfgHFv 借贷细帐||交验帐account rendered
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xS^_I JSFNn]z2P fm#7}Y 明细帐account stated
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z^.v` ke6,&s%{j 与…银行开立一户头to open an account with
*r4FOA%P hXH+C-%{ ,wr5DQ rXSw@pqZ& 与…银行建立交易to keep account with
r{~b4~kAf5 )3F}IgD 7LaRFL.,kO Cf 202pF3y 继续记帐to keep account
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L < ;Zf7|i`R3 与…有交易to have an account with
*"jlsI (wH+ 0 U*EBH g6gwNC:aF 作成会计帐||有往来帐项to make out an account with
2*W|s7cc ]'<}kJtN. \1u^?cBd s_Z5M2o 清算||清理债务to make up an account
n1x3q/~ 0#5&* 4<EC50@. "6~+-_: 清洁帐目||与…停止交易to close ones account with
ZRGe$HaU }L`Z<h*H uC]c`Ue cr18`xU 结帐to close an account
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un`4q-S7 清理未付款to ask an account||to demand an account
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e-la 1n)YCSA Nbf>Y 结清差额to balance the account with
WK#c* rsij | @B|o- "-HWw?rx/ &[|Z2} 清算to settle an account||to liquidate an account||to square an account
qus%?B{b} R-k~\vCW wgQx.8 h> *I9O63 审查帐目||监查帐目to audit an account
9+Wf*:*EW !6 kn>447Y ]P_yN:~ Z0 c|; 检查帐目to examine an account
M^n^wz Nah\4-75& r0<zy_d' b$/7rVH! 转入A的帐户to charge the amount to As account
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-J1x2N 以计帐方式付款to pay on account
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[.;I} x45F-w{ H@|m^1 代理某人||为某人on ones account||on account of one
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s51GRC nwi8>MG 0\1g-kc!v 为自己计算||独立帐目on ones own account
4^^=^c Sq`Zuu9t =+4om* y+',jM 由某人收益并负风险on ones account and risk||for ones account and risk
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+B MdnapxuS (Kw%fJT rLp0)Go 由某人负担for ones account||for account of one
i@=(Y~tD` *b`1+~p_2 ^_=bssaOd `nd$6i^#W 按某人指示||列入某人帐户by order and for account of one
&'m&'wDt: >=Na, D "!#KQ''R WXa<(\S\V 列入5月份帐目for May account
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0 |-]'~@~ #_'^oGz` LO,:k+&A+ 编入某中帐项下to pass to the account of||to place to the account of
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rB 寄出清算书to send in an account||to send in render an account
cZ,}1?! VP }To #a 4X*X.8c ^5R2~ 支票薄cheque book
:>3?|Z"Aj Ee{Y1W =BO>Bi&& 5~RR
_G 支票陈票人cheque drawer
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( 5C5OLAl v 1(WBvAPS ._6Q "JAB 持票人cheque holder
/kqa|=-`q *$Z?Owl7 L1MG("R D0X!j,Kc 不记名支票cheque to bearer||bearer cheque
l-8rCaq&J ($,qxPOn z7HM/<WY ]9}^}U1." 记名支票||认人支票cheque to order
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"6i3'jc` 到期支票antedated cheque
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%iE 未到期支票postdated cheque
SL`nt yXCHBz 6& bg^<e}{<H ]3L/8]: 保付支票certified cheque
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aXS $-paYQ4 未获兑现支票,退票returned cheque
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BM8:IG \ #@P0i^pFTB ,hE989x<iI +77B656 横线支票crossed cheque
M[QQi2:& c6VyF=2q YVPLHwh/5 &BN#"- J 普通横线general crossing
ur[^/lxx0 _[/#t|I} aAgQ^LY EKEJ9Y+47H 特别横线special crossing
&W{v(@ 7\yh<?`V8 <,y> W! ==EB\>g| 空白支票blank cheque
#tA/)Jvi 4B)%I` }ldpudU DTHWL 失效支票,过期支票stale cheque
rl]K:8* \J(kM,ZJ $CZ'[`+ `i<Z<
<c> 普通支票open cheque
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'* c7RQ7\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
n/S+0uT I{=Yuc Zpz3?VM( s;-AZr) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
LL==2KNUo JX{_,2*$ nkf7Fq} t(jE9t|2e6 支票换现金||兑现to cash a cheque
}b/P\1#z F6aC'<#/ ?$l|];m)- 8e1Z:axn0 清理票款to clear a cheque
PbsxjP #/{3qPN?@ D}Sww5ZmP n#@ Qd!uzM 保证兑现to certify a cheque
m"QDc[^Ge '.k'*=cq0 m=SI *V YrV@k*O* 填写支票数额to fill up a cheque
E;[Uhh|78! 7Gy:T47T\@ ?'_6M4UKa ;#:AM; 支票上划线to cross a cheque
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j`tR: 3R0ioi 7 开发支票to make out a cheque
w 5?D]u zTc*1(^ </u=<^ire Dp!91NgB p 签发支票,开立支票to draw a cheque||to issue a cheque
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[:cvy[}v@ 透支支票to overdraw a cheque
N$x&k$w R Eku9u cnI5G! _^NyLI% 背书支票to endorse a cheque
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8;r #HtFM imeE& 请付票款||清付票款to pay a cheque||to honour a cheque
g5lb3`a3 m(*rMO>_ q=Vh"]0g ^'a#FbMtt 支票退票to dishonour a cheque
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nI2<P Q;g7<w17 拒付支票to refuse a cheque
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Ie<~ DA.k8M 拒付支票to stop payment of a cheque
8-B7_GoJ+B 3%5a&b >6HGh#0(p qz{9ND|) 提示要求付款to present for payment
ir/uHN@ %9a3$OGZX 1l"2 ~k hlB\Xt 见票即付持票人payable to bearer
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{TS -v.\W y~\ }cr'o"4 _p*8ke 支付指定人payable to order
*LU/3H|} V`1{*PrI@L #[bL9R5NC Rd5_{F 已过期||无效out of date||stale
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-7z!" ^2nrA pF 请给出票人R/D||refer to drawer
o_BTo5] XhHgXVVGG< ;Pt8\X wlJi_)! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
~x\uZ^: M|mfkIk0MB zMFTkDY Y?NL|cW4 文字与数字不一致words and figures differ
$Dj8 a\L hm! J@ Lo{wTYt:J H.ksI;, 支票
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A-T-4I 时间已过account closed
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#ol ?J2A1iuq3 4d5c]% 更改处应加盖印章alterations require initials
fq6Obh=A# e^>>"tr qqf`z,u R+Hu?Dv&F /)sP, 2/
*v+l,z4n 时间已过effects not cleared
BX0lk "dX~J3$ ]O"f % dDpAS#'s\ 停止付款payment stopped
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)bOfs*S l5{60$g 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
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sv<$ 寄票供取款||支票支付to send a cheque for payment
~DInd-<5 8~C_ng-wn ,*XB11P 3}fOb 寄款人a remitter
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Wux E{|B&6$[} 收款人a remittee
*vD.\e~ ;|5-{+2 U% yDafNH 4`5yrCd 国外汇票foreign Bill
{JgY-#R?{( )@N d3Z eIkKsgr> =b%}x >> 国内汇票inland Bill
xQu|D>kv87 EnM bqcCA91 k XSX<b <% 跟单汇票documentary bill
.T'@P7Hdx @L3XBV2 YZg#H)w% >NKJ@4Y 空头汇票accommodation bill
p'K`K\X YExgUE| $d?W1D<A xqG<R5k>> 原始汇票original bill
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i] ==dKC; 改写||换新票据renewed bill
1r;zA<<%R e}UQN:1 yH/A9L,Z R /+$ : 即期汇票sight bill||bill on demand
>pv.,cj dvB=Zk]m #CC5+ QKG3>lU …days after date||…days after date…日后付款
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Ht/ N6Mr#A-{ W7S~~ …months after date||…months after date…月后付款
YWFE*wQ! Hb)FeGsd). Y sM*d %2\Hj0JQQ 见票后…日付款…days after sight||…days sight
ETp?R WXX xlI=)ak{ VXeO}>2S 2e`}O 见票后…月付款…months after sight||…months sight
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>(xe7 40t xZFQ0 en<~_|J 同组票据set of bills
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: y\?ey'o 0fsVbC 4zoQe>v~ 单张汇票sola of exchange||sole of exchange
cLtVj2Wb 6Tl6A>%s R;< q<i_l ZVjB$-do 远期汇票usance bill||bill at usance
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idI w7hi4 长期汇票long bill
+9_Y0<C 5hrI#fpOR Vb0T)C n!jmxl$ 短期汇票short bill
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$Z]&3VxxY (80m'.X 逾期汇票overdue bill
W2vL< iGyetFqKw t<H"J__& zggnDkC5 宽限日期days of grace
t-\+t<; 7N$2N!I( 1!#N-^qk S=UuEmU5N 电汇telegraphic transfer (T.T)
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oTw!#Re) 邮汇postal order||postal note (Am.)||post office order||money order
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8X7 'a~@q~! QYH-"-) f}:C~L! 本票promissory note (P/N)
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wS}' 押汇负责书||押汇保证书letter of hypothecation
l]*RiK2AC zoq;3a5cqB KOcB#UHJ ":]Xr!e 副保||抵押品||付属担保物collateral security
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m{ wi2`5G6|z 担保书trust receipt||letter of indemnity
DX_mrG x YS81 :qzg?\( @r"\bBi 承兑||认付acceptance
h]4xS?6O xR+vu>f *$Q>Om] C=?S 单张承兑general acceptance
(J:+'u \:vF FK4a #6 M]tr ;UdM8+^/V] 有条件承兑qualified acceptance
M8},RR@{ k8gH#ENNK r%,?uim# `PWKA;W$0 附条件认付conditional acceptance
~D52b1f )V1XL #xIg(nG j7I=2xnTWu 部分认付partial acceptance
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