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。
=?9z6= 会计报表statement of account
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a 往来帐目account current
@o otKY` lJ y\Ky(* >2kjd _pZ2^OO@ 现在往来帐||存款额current accout
)GgO=J:o $/R r|< #ArMX3^+w7 BBkYc:B=SA 销货帐account sales
-%I 0Q %v)m&VUi% Dq$co1eT y*6-?@ 共同计算帐项joint account
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>x 未决帐项outstanding account
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3bZ*G%f 6|{$]<' 贷方帐项credit account||creditor account
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4|yZA*Q^ |~V`Es +j WJXQM[ 借方帐项debit account||debtor account
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d,0*(</ 应付帐||应付未付帐account payable
>R&=mo~ V(/=0H/ F ~sk{O%OI 3jaY\(`%h 应收帐||应收未收帐account receivable
Gd=l{~ #"3az8u Q|3SYJf ~C;1}P%9x 新交易||新帐new account
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=MZi=p VlLc[eVV 0nX.%2p#Je ~wX4j 未决帐||老帐old account
'J0Erk8( fxR}a,a }zK/43Vx (l~3~n 现金帐cash account
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4h zS \K,piCVViN 流水帐running account
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T5p HDTdOG) 暂记帐||未定帐suspense account
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_eIj fUJ\W"qya Qey6E9eCA ~w>Z !RuhT 过期帐||延滞帐overdue account||pastdue account
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YONRha 杂项帐户sundry account
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r k*;2QED c=-2c&=& 详细帐单||明细表detail account
uy,ySBY [xVE0l*\ o4Bl!7U ji &*0GJQ 呆帐bad account
TF@HwF"# v {H3DgyG T21SuM K%p*:P 会计项目title of account
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zYkZ >v+ia%o MKuy?mri~ 会计薄||帐薄account-book
yk5T"#'+ oc2aE:>X c0 H8FF3 >%"Q]p 营业报告书||损益计算表account of budiness||business report
's]+.3">L1 7{vnhl(Z mQ9%[U, FC= %_y 借贷细帐||交验帐account rendered
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biUz2) V zx%N. 明细帐account stated
Y=gj{]4 SZ9xj^"g q5$z:'zE JuGQS24 与…银行开立一户头to open an account with
,{C(<1 aBM'ROQ ))n7.pB9/ {C%/>e2-% 与…银行建立交易to keep account with
ZS uMQ32 HY]vaA` zS:89y< 3I_"vk 继续记帐to keep account
Y/t:9Aau ksxacRA7\ ta+'*@V+G dt"[5;_P` 与…有交易to have an account with
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yG0Wr=/<? Av*R(d=` `>fN?He 作成会计帐||有往来帐项to make out an account with
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J {k Z`xz |:D+ 清算||清理债务to make up an account
[Cz.K?+#M j$*]'s&_hZ xG_ ;F LnJ/t(KV 清洁帐目||与…停止交易to close ones account with
AWLKve_ fB5Bh;K sBIqee'T {uO8VL5+Qx 结帐to close an account
O0xL;@rBe " 7!K'i RB_7S!qC5 Gvt.m&_ 清理未付款to ask an account||to demand an account
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50PS 结清差额to balance the account with
~(B\X?v (j u-r*0 )2oWoZvi9 uNnwz%w 清算to settle an account||to liquidate an account||to square an account
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{g~x K0]'v>AWr 审查帐目||监查帐目to audit an account
$*%Ml+H- 0$,Ag;"^? (0W%YZ!& QB@qzgEJ!, 检查帐目to examine an account
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Z 转入A的帐户to charge the amount to As account
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)rezh 'N5qX>Ob eEn_aX 以计帐方式付款to pay on account
i#1T68y} 8N6a= [fv< )?pin|_x B>o\;) l3O 代理某人||为某人on ones account||on account of one
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;ijJ%/ .,,?[TI 为自己计算||独立帐目on ones own account
+M@G 8l da!N0\.1T ?9!tMRb /Fh"Gl^ 由某人收益并负风险on ones account and risk||for ones account and risk
{<~XwJ. /^uvY X>%2\S 6FSw_[ ) 由某人负担for ones account||for account of one
wXZ.D}d GQ|kcY= )dF(5,y) 30>TxL=& 按某人指示||列入某人帐户by order and for account of one
^Sy\< *&UVr u{H,i(mx? <l wI| < 列入5月份帐目for May account
#TW$J/Jb r=L9x/r ":7cZ1VN2 h#]}J}si 编入某中帐项下to pass to the account of||to place to the account of
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{yt]7^ (^a;2j9 z8Dn<h 寄出清算书to send in an account||to send in render an account
bHS2;K~ @dCu]0oNI o,\%c"mC l`I]eTo)^ 支票薄cheque book
GeHDc[7 mkE*.I0= Rdt8jY6F/ Q(]-\L' 支票陈票人cheque drawer
9d[0i#` :q jcq(=7j c_ygwO3.Q 6-KC[J^Xo 持票人cheque holder
crgYr$@s? QV .A.DK i6`8yw "mPa>`? 不记名支票cheque to bearer||bearer cheque
sWavxh8A "bf8[D K7f-g]Ibdn Ac7`nvI= 记名支票||认人支票cheque to order
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UU z%Z}vWn cWRB=`=qz m]"YR_ 到期支票antedated cheque
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0,V;S LG<lZ9+y B. P64"w 29qQ3M? 未到期支票postdated cheque
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=h 2WUBJ-qnuT !zJ.rYZ=g` 保付支票certified cheque
_)_XO92~ =]zPUzr,| 0a'@J~v! ok6e=c ' 未获兑现支票,退票returned cheque
dhVwS$O ) *(>$4$9n *e>:K$r zfo.S[R@ 横线支票crossed cheque
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I "V^jAPDXb 普通横线general crossing
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_LPn [ThzLk#m ^@19cU?q 特别横线special crossing
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y<o 空白支票blank cheque
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]_pL79y 失效支票,过期支票stale cheque
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xeH#)QJt 普通支票open cheque
Qdn:4yk ?#[K&$} 3AL.UBj&} 6,h<0j{ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
iB,*X[}EqG ibAA:I,d Hb$q}1+y g Q9ff, 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
8&;dR <'B^z0I, ri^yal<' LgnGqIlx 支票换现金||兑现to cash a cheque
JQ1VCG )~n}ieS K@,VR3y / SeTU`WLEm 清理票款to clear a cheque
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W6iIL:sp jl@8pO$ z? aDOh 保证兑现to certify a cheque
C;ye%&g> Rta P+6'X 51,m^veO Sce9R?II 填写支票数额to fill up a cheque
[y:LA~q {h=Ai[|l4Q p(8\w-6 w&gHmi 支票上划线to cross a cheque
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* q ^gEA5 开发支票to make out a cheque
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lv'E.M 签发支票,开立支票to draw a cheque||to issue a cheque
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BF 透支支票to overdraw a cheque
\2`U$3Q S!]}}fKEFm <gy'@w? z)B=<4r 背书支票to endorse a cheque
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g4!ku 3C2> 请付票款||清付票款to pay a cheque||to honour a cheque
WKf~K4BL> a?kQ2<@g c>Se Onf Sf8d|R@O 支票退票to dishonour a cheque
8{YxUD &g!/@*[Nhh 9PAp*`J@kr 1dcy+ !> 拒付支票to refuse a cheque
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7vL 拒付支票to stop payment of a cheque
:9b RuUm =-qsz^^a- PwW @I~@> qAS^5|(b[ 提示要求付款to present for payment
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MKh vF&b|V+, q*OKA5 CkU=0mcY 见票即付持票人payable to bearer
q1y4B` &; \v_5N6 f#5JAR ^U}0D^jDeE 支付指定人payable to order
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\ued=H umzYJ>2t [/G;XHL;? 已过期||无效out of date||stale
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1RV 7&4,',0VL 1RA$hW@} 请给出票人R/D||refer to drawer
kdCOcJB } Kt?0 Kcl$|T &pm{7nH 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
YW<2:1A| __j8jEV UsN b&aue OX4D' 文字与数字不一致words and figures differ
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支票
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5H+k_U 时间已过account closed
keskD ]'(7T# I?>T"nV +' %%6('wi 更改处应加盖印章alterations require initials
or}*tSKX L?x?+HPY. P-[K*/bPw <q2nZI^ v\,%)Z/
5#.\pR{Gd 时间已过effects not cleared
GDp p`'\ Y)}%SP>, m7vxzC* X vMG09 停止付款payment stopped
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Ar5 fhKiG%i'l +f!,K 支票毁损cheque mutilated
b6&NzUt34V D^55:\4( v`^J3A z \>X[yNpA 汇款||寄钱to remit||to send money
$?AA"Nz JyC&L6[]Z p"IS"k% ?K {1S 寄票供取款||支票支付to send a cheque for payment
Wxau]uix ^alZ\!B8 E5G"QnxR>N AYIz;BmWy 寄款人a remitter
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Lh9 ggc?J<Dv 收款人a remittee
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vp ;+34g6 cuaNAJ NjN?RB/5 国外汇票foreign Bill
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国内汇票inland Bill
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K] [Am`5&J 跟单汇票documentary bill
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81 空头汇票accommodation bill
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#bo 原始汇票original bill
hr4ye`c j U5CPkH1 {XD/8m(hN| bk"k&.C^+ 改写||换新票据renewed bill
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t8 8AN=4 TT2cOw 即期汇票sight bill||bill on demand
J4v0O=" !@<@QG- q@!'R{fu }PQSCl^I …days after date||…days after date…日后付款
PN"8 Y Np<s[dQ h!G^dW. 4[#6<Ixf …months after date||…months after date…月后付款
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~"= a WeBav}_ 见票后…日付款…days after sight||…days sight
$HBT%g@UN G_M:0YI@ 8VuZ,!WH# o"#TZB+k 见票后…月付款…months after sight||…months sight
UiR,^/8ED [.j]V-61 Seq]NkgY Lo9G4Cu 同组票据set of bills
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3w5.8 cK[R1 ReH 单张汇票sola of exchange||sole of exchange
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sIS. s~LZOPN B6ed,($& 远期汇票usance bill||bill at usance
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*w)puD @A2/@]H Bm 长期汇票long bill
Dd0Qp-:2 xvR?~ tE]5@b,R x2C/L 短期汇票short bill
7|QGY7Tf &[5n0e[ =a)iVXSB] (_w
% 逾期汇票overdue bill
?dsf@\ =[P%_v`` )W8L91- OL=ET)Y 宽限日期days of grace
lf%b0na?r -9OMn}w/* -G],H)M 3(!/["@7 电汇telegraphic transfer (T.T)
b JfD\ Ecxj9h,S j:3EpD@GS 2{t)DUs 邮汇postal order||postal note (Am.)||post office order||money order
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v1B2 %Kh2E2Pe 本票promissory note (P/N)
:be:-b%K 8jy-z"jc -3.UE^W2
3L%WVCB 押汇负责书||押汇保证书letter of hypothecation
$gVLk. h/I@_?k+ Abj97S WP0 #i~3* 副保||抵押品||付属担保物collateral security
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,b4):{ 担保书trust receipt||letter of indemnity
GAv)QZyV$ +0]'| t F> 2m_'z U;\S(s} 承兑||认付acceptance
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aW /61by$E y7/PDB\he >b>MKm>q 单张承兑general acceptance
xC-BqVJ%_T !\CG,E k MZT6g. ny 6|,e% 有条件承兑qualified acceptance
RCI4~q 6m9 7_NRO %=V" CJ$| 0$tjNye 附条件认付conditional acceptance
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vQUZVq5M |/VL35b 部分认付partial acceptance
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