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。
2/Y e<.# 会计报表statement of account
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ca Mc,p]{<<AV 往来帐目account current
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9*Fc+/ 现在往来帐||存款额current accout
[4@@b"H 07:h4beT uKB V`I ldc`Y/:{ 销货帐account sales
uC6e2py<[ {7q8@`Oa ]BTISaL-R NxB/U_j 共同计算帐项joint account
Q8]S6,pt f9hH{(A 0UGAc]!/RZ l1%*LyD 未决帐项outstanding account
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qn5 贷方帐项credit account||creditor account
W9bpKmc AboRuHQ U.<a d z5sKV7&\[n 借方帐项debit account||debtor account
C\|HN=2eh %WYveY e`)zR'As Tc|+:Usy 应付帐||应付未付帐account payable
M?kXzb\O ZB5NTNf> 7]hRAhJ8I J`wx72/-ZW 应收帐||应收未收帐account receivable
k\ZU%"^J -cUw} SL<EZn0F9 rKl 新交易||新帐new account
fvG4K( ;@n/gU SV^[)p) ;:bnLSPo 未决帐||老帐old account
t3!~=U ("=24R=a ^HHT>K-m ~Q=^YZgn8 现金帐cash account
ESe$6)P '47E8PIJ| |1T[P)Q R]o2_r7N"} 流水帐running account
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h<S 暂记帐||未定帐suspense account
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1'l]n 3:b5#c?R- ,~NJ}4wP 过期帐||延滞帐overdue account||pastdue account
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b`3 '/Xm%S I3Ad+]v tpP68)<ns 杂项帐户sundry account
xB}B1H% ]YB,K)WQ X C'| qi8~bQ{rH 详细帐单||明细表detail account
;Udx|1o iF"kR]ZL #jw%0H;l] yeV|j\TJI. 呆帐bad account
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oN]sZ 会计项目title of account
3[%n@i4H| Sqla+L* ` )~CT ?C_Y2JY 会计薄||帐薄account-book
PxJvE*6^H >< Qp%yT {.r9l UR[UZ4G 营业报告书||损益计算表account of budiness||business report
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b uecjR8\e u"kB`||( 借贷细帐||交验帐account rendered
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$p{ 明细帐account stated
TZ PUVOtL_ 4TaHS!9 6H|&HV(!R l D]?9K29 与…银行开立一户头to open an account with
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J GUsJF;;V zHvW@A'F 与…银行建立交易to keep account with
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rn05 QQUZneIDp e{*z4q1 继续记帐to keep account
f7 zGz V_T~5%9Fy E1|:t$>Ld /Fp@j/50 与…有交易to have an account with
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C0j`H( wUmcA~3D 作成会计帐||有往来帐项to make out an account with
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]jbb t` zPx#]) 8' +I8J0l 清算||清理债务to make up an account
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:[j *g 2N&U dxF)) Z 清洁帐目||与…停止交易to close ones account with
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* !Bb^M3iA 结帐to close an account
=2, iNn 2Xp?O+b#"O CNyV6jb [u/W h+ 清理未付款to ask an account||to demand an account
P64<O5l/ 6"jV>CNc@ /QVhT 'V:ah38 结清差额to balance the account with
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Bza 清算to settle an account||to liquidate an account||to square an account
!a9/8U_>XF b$eZ>X 'E1m-kJz Blv@u ? 审查帐目||监查帐目to audit an account
b`DPf@p^kc -{S:sK.o T3^(I~03 7bx!A+, t 检查帐目to examine an account
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:<`po4/ P}mn2Hs 转入A的帐户to charge the amount to As account
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fE 以计帐方式付款to pay on account
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;bes#|^F hIMD2 代理某人||为某人on ones account||on account of one
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PxJnMb? ^Euqy,8} lAx^!#~\ 为自己计算||独立帐目on ones own account
MbjMO"} p*"H&xA@ c~iAjq+c wx)Yl1C 由某人收益并负风险on ones account and risk||for ones account and risk
uY Y{M` @j?)uJ0Q R(N5K4J fkK42*U@r 由某人负担for ones account||for account of one
/|2 hW`G Kq2,J&Ca3 o<8=@ ^T NU$?BiB?R 按某人指示||列入某人帐户by order and for account of one
rP7f~"L k\wI^D q~*> Dg2=;)"L 列入5月份帐目for May account
uO;_T/^u 8.4+4Vxh [DO UIR9 &Ew{ {t;" 编入某中帐项下to pass to the account of||to place to the account of
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w. bClMM Kn+m9 寄出清算书to send in an account||to send in render an account
;UG]ckV- x*2' I *FrlzIAom 1Ydym2 支票薄cheque book
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(g] ts3BmfR? 支票陈票人cheque drawer
}hd:avze ]Uee!-dZ ?A7_&=J% ({_Dg43O'[ 持票人cheque holder
*Af:^>mh WGeTL`}dh m?Qr)F_M OfSHZ;, 不记名支票cheque to bearer||bearer cheque
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ry 记名支票||认人支票cheque to order
5??\[C^"} 7$&3(#!N O>j_x W]V "]M]pR/j 到期支票antedated cheque
2po>%Cp Eax^1 |6 LCMCpEtY*K ,AO]4Ec 未到期支票postdated cheque
0+P<1ui CZL:&~l1 v2uyn ^ A`@g4! 保付支票certified cheque
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4 未获兑现支票,退票returned cheque
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/&_B 横线支票crossed cheque
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UT^5cl( W+C@(}pt 普通横线general crossing
,c;u] lnk`D(>W vxRy7:G" !F_BLHig 特别横线special crossing
9$u'2TV |%@.@c '9Hah "#a_--"k9 空白支票blank cheque
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.NP_ lo%:$2*'p 失效支票,过期支票stale cheque
Xo{|m[, 4t0B_o" ^\z.E?v% pS3TD"p 普通支票open cheque
&GC`4!H IU8/B+hM~ i8\&J. %ifq4'?Z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
d3$&I==;: #Tjv(O[& j}2,|9ne <9]9; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
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f:_\S 清理票款to clear a cheque
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Nl|a | Vtd!9 "QWF&-kAI 保证兑现to certify a cheque
dc.o K4G} RGw=!0V ~i4h.ZLj v[r5!,F 填写支票数额to fill up a cheque
FY^[?lj iBq|] RJo"yB$1e6 ?Mb'l4 支票上划线to cross a cheque
f__r" N TV~<1vj 1e 8J-Nkj y|BRAk&n 开发支票to make out a cheque
Rn(vG-xQ ;^9A o>(?y 7fVlA "x 9aED6 签发支票,开立支票to draw a cheque||to issue a cheque
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3[Nu1 D;pfogK @ qP"+SVqC 透支支票to overdraw a cheque
nhfHY-l}7 q K sI}X~ ? 1OZEzA! 6*] g)m 背书支票to endorse a cheque
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I%V 1}moT# 3;wAm/Z:Q p[Pa(a,B7 请付票款||清付票款to pay a cheque||to honour a cheque
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UZHX5+S )575JY `6K MeXzWLH tevB2'3^ 支票退票to dishonour a cheque
5J d7<AO_ mgIB8D+6 r#ISIgJXG 1Na*7| 拒付支票to refuse a cheque
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-"h| \`H"4r[?( 拒付支票to stop payment of a cheque
1:7 uS. 3ErW3Ac Ou SLzxF uV j.? '*?P 提示要求付款to present for payment
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J%&Y5L 见票即付持票人payable to bearer
%^e~;i=2 %\5wHT+) FtaO@5pS54 5XK}8\ 支付指定人payable to order
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!D huMNt6P[ BoJYP \+]U1^ 已过期||无效out of date||stale
av-l_iE ]g#ur@Y% 9ANC,+0p 8<,b5 请给出票人R/D||refer to drawer
/%E l0X F\' ^DtB $$UMc-Pq (8M^|z}q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
3=6`'PKRQ 3kAmRU $D`~X` [@SLt$9" 支票
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s0,\[rM 时间已过account closed
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tEQgkd` RYU(z;+0p ~W
h}W((L 更改处应加盖印章alterations require initials
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%+PWcCmn 时间已过effects not cleared
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DaFB 停止付款payment stopped
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f1cQ*#2~ 支票毁损cheque mutilated
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K {`Ekv/XWa 汇款||寄钱to remit||to send money
GCN( H*#L~!] "][MCVYP "CYh"4]@rD 寄票供取款||支票支付to send a cheque for payment
kF:4[d 6S-1Wc4 T*,kBJ Z]$RO 寄款人a remitter
/O"IA4O V=<OV]0 +Eil:Jz #;Yn8'a~ 收款人a remittee
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$ZA w7b?ve3- 国外汇票foreign Bill
|meo xkv2#"*v 8 *@knkJ O'5d6m 国内汇票inland Bill
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7XII hg}Rh I(6k.PQ > QwZt 跟单汇票documentary bill
$gi{)'z LOY+^ (2He]M\ #q{i<E 07 空头汇票accommodation bill
DAs&4Y` P0m;AqS#R B_FfXFQm< @Q:5{? 原始汇票original bill
pWo`iM& F &KfRZ`9H $y!k)"k :tP:X+?O 改写||换新票据renewed bill
yVe<[!hJ ny:c&XS 3c5=>'^F ;IhkGPpWP 即期汇票sight bill||bill on demand
"hRw_< ZN)a}\] _vA\j yteJHaq …days after date||…days after date…日后付款
Hu$]V*rAG n7~!klF- }8E//$J iE}jilU …months after date||…months after date…月后付款
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r\ x{u7# s1|/ 见票后…日付款…days after sight||…days sight
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,RFcR[ak 见票后…月付款…months after sight||…months sight
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Vn 4]$cf: HjTK/x'_'L Y$3H$F.+ 同组票据set of bills
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[ ^6v ob [ V`j@dV 单张汇票sola of exchange||sole of exchange
q_Td!?2? =~YmM<L htbN7B( jRXpEiM 远期汇票usance bill||bill at usance
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1LF3) %-@`| ocwRU0+j 长期汇票long bill
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Z;P 短期汇票short bill
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}9fH`C/m 逾期汇票overdue bill
}fw;{&s{z 5,!,mor$] yTw0\yiO UJkg|eu 宽限日期days of grace
-X(%K6{ 0A[p3xE\ [X:mmM0gd tx;DMxN!W 电汇telegraphic transfer (T.T)
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1E!0N`E 邮汇postal order||postal note (Am.)||post office order||money order
xKKL4ws K^AX=B G~T]m . LH..8nfl 本票promissory note (P/N)
>jAr9Blz] W#|]m=2W QLo^6S5! 8Dpf{9Y-E 押汇负责书||押汇保证书letter of hypothecation
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.['@:}$1 =flgKRKk.r 副保||抵押品||付属担保物collateral security
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M{GSX PPT"?lt*& 担保书trust receipt||letter of indemnity
QOIi/flK }.|\<8_ #"d.D7nA ,-A8;DW]^J 承兑||认付acceptance
xbrxh-gV 3ydOBeY 4*OL^\% |E!()j= 单张承兑general acceptance
OxX{[|!` u814ZN} 94%gg0azp o7VNw8Bp 有条件承兑qualified acceptance
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~E *=0Wh@?0 附条件认付conditional acceptance
OlhfBu)~ YE&"IH]lF K|];fd U c\UVMyE 部分认付partial acceptance
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