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。
d~[UXQC 会计报表statement of account
0MpS4tW0= w6EI{ @
u1Q-: xYR#%! M 往来帐目account current
y-cw~kNPP3 Z! YpklZ?~ zeTszT) XZ:1!;
现在往来帐||存款额current accout
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gNa#| 销货帐account sales
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~R!gJTO9 &"j@79Ym1~ YY!!<2_ 共同计算帐项joint account
xzK>Xi? z]>9nv`b mG}k 3e- U,3d) ]Zy& 未决帐项outstanding account
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5<r)+?!n &PWf:y{R` 贷方帐项credit account||creditor account
B,0+HoP |!5@xs*T Mw|SH;nM \DyKtrnm% 借方帐项debit account||debtor account
$SF3odpt fMB4xbpD Y~GUR&ww0n t~~r-V": 应付帐||应付未付帐account payable
*eoq=,O td/5Bmj Y\>\[*.v 2;R/.xI6v 应收帐||应收未收帐account receivable
vz,LF=s2 v|To+P6b auA.6DQ G 4"lZM 新交易||新帐new account
YlB["@\[B *cy.*@d 7NUenCdc s'AQUUrb< 未决帐||老帐old account
j@V$Mbv GFY-IC+fc Deog4Ol"/ k7b(QADqUU 现金帐cash account
j%GbgJ Vd[2u &}|0CR.( <mn-=#) 流水帐running account
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o5V`'[c ^s.oZj
q 暂记帐||未定帐suspense account
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c<]^QR 5#BF,-Jv ev*c4^z:s n\
Gg6Y 过期帐||延滞帐overdue account||pastdue account
;_wMWl0F wz)m{:b< |H<|{{E Rgs3A)[`d/ 杂项帐户sundry account
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_' 详细帐单||明细表detail account
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q|[qy _4~k3%w\`l frk7^5 呆帐bad account
dkf}),Z F I S.F 69?I?,7 Za34/ro/T 会计项目title of account
jf2y0W>6s *j/uihY ^v#+PyW _y|[Z; 会计薄||帐薄account-book
MyK^i2eD V5cb}xx ?V.ig 0%#t[usY 营业报告书||损益计算表account of budiness||business report
6_pDe [p2g_bI8yK !Q[;5Lqt K@y-)I2] 借贷细帐||交验帐account rendered
`9]P/J^ }#YIl@E 5X0_+DdeL $Gr4sh!cE 明细帐account stated
#^"hqNwA s_x=^S3~LO D[+|^,^> `>dIF. 与…银行开立一户头to open an account with
Y#GT*V ks)fQFSbu gCjH%=s YNuewD 与…银行建立交易to keep account with
9Kq<\"7Bmz B'NS&7+]. 2K5}3<KD/ ~:R4))qpg 继续记帐to keep account
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Ygr 与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with
o}5'v^"6, =?y^O0v *g}vT8w'} zS&7[:IRs' 清算||清理债务to make up an account
=M Q2sb :YkDn~@ $Ui]hA-:?y ^!zJf7(+<> 清洁帐目||与…停止交易to close ones account with
yQ72v' #g5't4zqx $`cy'ZaF RlG'|xaT 结帐to close an account
T\<M?`Y t[L2'J.5 j@kRv@ D3,t6\m 清理未付款to ask an account||to demand an account
W$x K^} MVu[gB ~:'gvR;x C.B8 J"T- 结清差额to balance the account with
ee__3>H"/ b}"vIRz 0B#rqTEKu )wyu+_: 清算to settle an account||to liquidate an account||to square an account
<"j"h=tm} 55u^u F >?:i6&4o VLl&>Pbe- 审查帐目||监查帐目to audit an account
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72BzvY. )%-\hl] 检查帐目to examine an account
dNS9<8JX =}6Z{}(TT $n_sGr am)J'i, 转入A的帐户to charge the amount to As account
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pA,~ *o2_EqXL* 以计帐方式付款to pay on account
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`)CWd 代理某人||为某人on ones account||on account of one
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]a .5$V7t.t$\ +L<w."WG 为自己计算||独立帐目on ones own account
_3g %F PT=2LZ Qcy+ {j] _^,[wD 由某人收益并负风险on ones account and risk||for ones account and risk
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$UP 由某人负担for ones account||for account of one
Vo58Nz:% !'UsC6Y4 9EY_R&Yq% [eTck73 按某人指示||列入某人帐户by order and for account of one
xDAA`G 2{Lc^6i(t %.r5E2' g^|_X1{ 列入5月份帐目for May account
kK_>*iCMo M4$4D? 8~XI7g'5x TBLk+AR 编入某中帐项下to pass to the account of||to place to the account of
{Rh+]=7 K<fq=:I3 >G -?e! #v]aT
]} 寄出清算书to send in an account||to send in render an account
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^ [zO(V`S2 U#^:f7-$. 支票薄cheque book
aWi]t'_ .LVOaxT {:q9: . KSr@Gz 支票陈票人cheque drawer
aABE= 9Y %nK15( E*#60z7F H'(o}cn7~ 持票人cheque holder
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G2M;]Cn '}[L sU 不记名支票cheque to bearer||bearer cheque
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=u1w\>( 2Y 1Yx[,GyC>& x'PjP1 记名支票||认人支票cheque to order
^i,0n}> za 4B+&JJ )#TJw@dNf^ 4)S?Y"Bs 到期支票antedated cheque
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7G InGbV+ I 未到期支票postdated cheque
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sA7K ;J}) 4OgGZ loVvr"&g 保付支票certified cheque
(~yJce ^)K[1]"uM ?^A:~" ~ aLo>Yi 未获兑现支票,退票returned cheque
rnrx%Q #1lS\! >]N0w wEn&zZjx 横线支票crossed cheque
544I#! 9w<_XXQ GHrT?zEX fv7g93 普通横线general crossing
9>Z#o<*_/ aNEy1-/(\ :jp$X| Bc,z] 特别横线special crossing
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空白支票blank cheque
2PW3S{D t -]MP,P% d-2I_ )9 |?Uc:VFF 失效支票,过期支票stale cheque
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6" ]$*_2V3VA$ 普通支票open cheque
~}l,H:jk@ T$B4DQ eEFT(e5.>3 h$h`XBVZe; 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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@#w 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
r>eXw5Pr7 gVWLY;c 3} ' vClZGQ1 (G;*B<|A 支票换现金||兑现to cash a cheque
.Cd$=v6 \Vq;j 1 N%i<DsK.u6 7q1l9:VYE 清理票款to clear a cheque
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f\ #'J 5~5ypQj 9_dsiM7CT zW&W`( 保证兑现to certify a cheque
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\ 填写支票数额to fill up a cheque
K 6Ua~N^ Q&;qFv5-l t`{Fnf <H#K `|Ag 支票上划线to cross a cheque
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:Z_ ^4 a-=apD1RvG ] lTfi0}g_ 开发支票to make out a cheque
2F]MzeW 8h2?Q ddxv.kIj. "+_0idpF 签发支票,开立支票to draw a cheque||to issue a cheque
;c}];ZU3G Grv|Wuli n&JP
/P3Y exvsf| 透支支票to overdraw a cheque
[Xg"B|FD0 ('oUcDOFTS e2F7G>q:5 djM=QafB:C 背书支票to endorse a cheque
d_hcv|% 4[wP$ aKO@_R,: F*H}5yBp_: 请付票款||清付票款to pay a cheque||to honour a cheque
"f+2_8%s+ a#=-Aj- Uk4">]oct +UtK2<^:o 支票退票to dishonour a cheque
FT=>haN >Fh@:M7z b*i+uV? <NO~TBHF 拒付支票to refuse a cheque
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-D(!B56_ /jAs`"U :W"ITY( bcG-js- 见票即付持票人payable to bearer
b :00w[" mLSAi2Y 0Og =H79< ^=j$~*(LmX 支付指定人payable to order
*yx:nwmo HN+z7 Q8hH xC(PH?_ -u{:39y{n 已过期||无效out of date||stale
@U5o;X!qU Qd&j~cG@ 8*X8U:.0o Yc}b& 请给出票人R/D||refer to drawer
c-F&4V \kx9V|A' <jF <_j 0Qz
\"gr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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文字与数字不一致words and figures differ
;A_QI>> X9J^Olq =z+zg^wsT Ue7~rPdlR 支票
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SL*(ZEn" 时间已过account closed
G(>a LF 827N?pU$) :BS`Q/<w -9mh|&z` 更改处应加盖印章alterations require initials
w[iQndu 5o?bF3 \)bwdNWI 9ccEF6o0= SFHa(JOS
Xs` /q}R 时间已过effects not cleared
oKUJB.PF 97lwPjq iiu\_ a=0b PF~&!~S>W 停止付款payment stopped
hikun2 AbB%osz}Ed <_+8 c{G |<E%hf 支票毁损cheque mutilated
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yR&E6o.$z 汇款||寄钱to remit||to send money
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MU= 寄票供取款||支票支付to send a cheque for payment
[30< 0 g$ h!:wW P_9O8"W Wl1%BN0> 寄款人a remitter
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' GB0] |z5 收款人a remittee
D,2,4h!ka fQ<V_loP.@ {d)+a$qj `Tab'7 国外汇票foreign Bill
(+_Amw!W l)?c3 nD!^0? QDU^yVa_ 国内汇票inland Bill
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"UBeo<Z T =:^k+ 9 eP @} C6 跟单汇票documentary bill
!=a8^CV sGV%O=9?2 ruoiG?:T !=ZbBUJF 空头汇票accommodation bill
s3q65%D VBOq~>V6(v TygRG+G- doG&qXw 原始汇票original bill
mFT[[Z# hNQ,U{`;^ ?R";EnD 3o6N&bQ b 改写||换新票据renewed bill
=!7yX;| $Cte$jg{; 7[Y<5T] .*8.{n5 即期汇票sight bill||bill on demand
,#<"VU2 bC yHCBf)N7\ zF{5!b {W@Y4Qqq …days after date||…days after date…日后付款
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mgS%YG )5hS;u&b …months after date||…months after date…月后付款
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FX\ -Y$K U:ZklDW Nhs]U`s(g 见票后…日付款…days after sight||…days sight
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1e 见票后…月付款…months after sight||…months sight
aVd{XVE Up`zVN59. O0wD"V^W (G:$/fK 同组票据set of bills
8eL[,uw y!!p:3 U1B5gjN {4UlJ,Z.n 单张汇票sola of exchange||sole of exchange
7|\[ipVX:3 +,If|5>( 'H:lR1(, 'R= r9_% 远期汇票usance bill||bill at usance
j&ddpS(s haS`V #AE'arT< eo"6 \3z 长期汇票long bill
5WY..60K, LDO@$jg P$\(Bd\76 BT>8
短期汇票short bill
@r'8<6hVO R/U"]Rc e%#9|/uP anHP5gD 逾期汇票overdue bill
!1;DRF s+9q: x-Yt@}6mvl .F&\xa{ 宽限日期days of grace
F(:+[$) 3%>"|Ye}A 76(&O '3aDvV0 电汇telegraphic transfer (T.T)
uG~%/7Qt{ Jy{A1i@4~s a'rN&*P >i-cR4=LL{ 邮汇postal order||postal note (Am.)||post office order||money order
$D1Pk 1P@&xcvS\ Cj,fP[p#7 1vu=2|QN 本票promissory note (P/N)
%#Fd0L >DpnIWn VWaI!bK !Tr +: SM 押汇负责书||押汇保证书letter of hypothecation
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=br-c .^fq$7Y}7 副保||抵押品||付属担保物collateral security
iE0A-;:5 79z(n[^ l0 rZril bw ' yX 担保书trust receipt||letter of indemnity
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=7jnJQ kbOdg: 承兑||认付acceptance
v_En9~e^n /)e&4.6 ~W_m<#K( H@.j@l 单张承兑general acceptance
)W(?wv!, fYl$$. pTX{j=n! @_YlHe&W 有条件承兑qualified acceptance
R4%!W~K L Lm{:T7 D9 OS,U/l ==l p\ 附条件认付conditional acceptance
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sbY}*S +MIDq{B dyC: Mko= 部分认付partial acceptance
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