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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。   Z\*5:a]  
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往来帐目account current =hugnX<9  
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现在往来帐||存款额current accout VeD+U~ d  
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共同计算帐项joint account wv7p,9Z[  
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未决帐项outstanding account i3M?D}(Bs  
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贷方帐项credit account||creditor account + 4V1>e+  
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借方帐项debit account||debtor account Y-Zi yy  
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应付帐||应付未付帐account payable L)kb (TH  
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应收帐||应收未收帐account receivable |n|U;|'^  
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未决帐||老帐old account :"OZc7 ~  
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过期帐||延滞帐overdue account||pastdue account Wphe%O f  
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杂项帐户sundry account _-4n ~(  
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详细帐单||明细表detail account `FZ(#GDF  
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会计薄||帐薄account-book Ivz+Jj w  
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营业报告书||损益计算表account of budiness||business report I["F+kt^^  
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借贷细帐||交验帐account rendered \w{@u)h  
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明细帐account stated oUl=l}qnD  
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与…银行建立交易to keep account with " <<A  
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继续记帐to keep account q!ee g  
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与…有交易to have an account with 9 TqoLX  
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作成会计帐||有往来帐项to make out an account with EY So=  
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清算||清理债务to make up an account Hr(6TLNw  
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清洁帐目||与…停止交易to close ones account with 6 4?Pfir6  
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结帐to close an account :lNg:r$4  
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结清差额to balance the account with P= e4lF.  
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清算to settle an account||to liquidate an account||to square an account +a #lofhv  
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审查帐目||监查帐目to audit an account "t=UX -3  
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检查帐目to examine an account ^,+nef?=  
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以计帐方式付款to pay on account cI3y  
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为自己计算||独立帐目on ones own account x )3~il5  
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由某人收益并负风险on ones account and risk||for ones account and risk 4#_$@ r  
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列入5月份帐目for May account -TTs.O8P|<  
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编入某中帐项下to pass to the account of||to place to the account of N xFUO0O3  
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寄出清算书to send in an account||to send in render an account =JW[pRI5a  
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持票人cheque holder OJpj}R  
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不记名支票cheque to bearer||bearer cheque )7Ixz1I9g  
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记名支票||认人支票cheque to order f-D>3qSS  
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到期支票antedated cheque ah+j!e  
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未到期支票postdated cheque 8+&JQ"UaB  
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保付支票certified cheque `!i-#~n  
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未获兑现支票,退票returned cheque N4wA#\-  
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横线支票crossed cheque S GM!#K  
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普通横线general crossing -5k2j^r;  
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特别横线special crossing O+"ac /r  
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空白支票blank cheque XUS vhr$|  
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失效支票,过期支票stale cheque :2y"3azxk  
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普通支票open cheque NXU`wnVJ  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount o#D.9K(  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges LFu%v7L`  
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支票换现金||兑现to cash a cheque /:[2'_Xl  
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清理票款to clear a cheque =6T 4>rP  
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保证兑现to certify a cheque Qe$k3!  
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填写支票数额to fill up a cheque ry0 %a[[  
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支票上划线to cross a cheque {9 PR() _  
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开发支票to make out a cheque %0-wpuHc(]  
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签发支票,开立支票to draw a cheque||to issue a cheque - u3e5gW  
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透支支票to overdraw a cheque }e]f  
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背书支票to endorse a cheque KMK`F{  
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请付票款||清付票款to pay a cheque||to honour a cheque $2#7D* Rx  
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支票退票to dishonour a cheque slW3qRT\k  
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拒付支票to refuse a cheque /VTM 9)u  
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拒付支票to stop payment of a cheque !?FK  We  
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提示要求付款to present for payment D!LX?_cD1i  
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见票即付持票人payable to bearer ljJ>;g+  
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已过期||无效out of date||stale 4dh+  
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请给出票人R/D||refer to drawer =hH.zrI6e  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  u\e\'\  
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文字与数字不一致words and figures differ +C{p%`<  
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时间已过effects not cleared 5F $V`kYT  
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停止付款payment stopped 4r NL":"O  
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支票毁损cheque mutilated  -7]Xjb5  
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汇款||寄钱to remit||to send money e(B9liXM  
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寄票供取款||支票支付to send a cheque for payment JqUADm  
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国内汇票inland Bill VrP}#3I  
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跟单汇票documentary bill "i)Yvh[y  
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空头汇票accommodation bill b%(6EiUA  
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原始汇票original bill 6iezLG 5  
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改写||换新票据renewed bill h\[\\m O  
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即期汇票sight bill||bill on demand l3i,K^YL  
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…days after date||…days after date…日后付款 SqPtWEq@P  
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…months after date||…months after date…月后付款 Y0uvT7+[hi  
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见票后…日付款…days after sight||…days sight $+= <(*  
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见票后…月付款…months after sight||…months sight [2Mbk~  
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长期汇票long bill {eZ{]  
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短期汇票short bill l[h'6+o  
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逾期汇票overdue bill  !rL<5L  
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宽限日期days of grace C 0C0GqN,  
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电汇telegraphic transfer (T.T) j BS4vvX?  
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邮汇postal order||postal note (Am.)||post office order||money order 4jwu'7 Q  
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本票promissory note (P/N) [s6C ZcL  
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押汇负责书||押汇保证书letter of hypothecation E%pz9gcSx  
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副保||抵押品||付属担保物collateral security  -;c  
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担保书trust receipt||letter of indemnity _ n O.-  
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承兑||认付acceptance Bq}x9C&<  
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单张承兑general acceptance sg?@qc=g  
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有条件承兑qualified acceptance .]t5q%}j  
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附条件认付conditional acceptance /&s}<BMHU  
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部分认付partial acceptance   s (PY/{8  
    
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