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。
+pcpb)VL 会计报表statement of account
j>(O1z7 P5Y:c@u2 k[0Gz _s/5oRHA 往来帐目account current
`<1o}r 7i XjL)WgQ{i -s5j^U{h| iX]Vkx 现在往来帐||存款额current accout
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e 7cTDbc!E- 销货帐account sales
iYi3x_A` 0drt,k C:+-T+m[ ,Q8[Ur?G 共同计算帐项joint account
eM";P/XaX 4NaL#3 .tv'` 6ge,2[PU 未决帐项outstanding account
b*w@kLLN &DQyJJ`k `52+.*J+% +{(f@,&~{ 贷方帐项credit account||creditor account
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: NshM cn62:p]5 WC6yQSnY& z>rl7&[@ 借方帐项debit account||debtor account
YIjY? >/@wht4- j iI|mFc|V ]}t6V]`Q 应付帐||应付未付帐account payable
TPjElBh TI^W=5W@@ N~rA /B]T ;L1Q"Hxh 应收帐||应收未收帐account receivable
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:(7$jo 5G$N 0w M2v[^YO *$K_Tii 新交易||新帐new account
a_jw4"Sb LH7m >/LJr :w|ef; >Q5et1c 未决帐||老帐old account
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, b.;r +ZFw3KEkz S$~T8_m^U 6_Ps*Ed 现金帐cash account
Rcg q7W nHAET -|K^!G +,7nsWV 流水帐running account
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S ~quof> 暂记帐||未定帐suspense account
> 2)@(f~g JXFPN| LxdF;JCz: cs+;ijp 过期帐||延滞帐overdue account||pastdue account
( *~ '#k tx` Z?K[ JRti2Mu #)}K,FDd 杂项帐户sundry account
&>nB@SQZ 2VpKG*!\ O0Z!*Hy EM2=g9y 详细帐单||明细表detail account
` nd/N# Q$Q>pV;uH {lam],#r
}?eO.l{ 呆帐bad account
xUW\P$ [TX1\*W "SMRvi57T qLjLfJJ2 会计项目title of account
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3 ;;6 会计薄||帐薄account-book
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nd{ 9%#u,I X%C`('"R 8SZZ_tS3r 营业报告书||损益计算表account of budiness||business report
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MnLo{G] 4h*c{do 14~#k%zO( 借贷细帐||交验帐account rendered
]F{F+r vRhI:E)So# =I.uf R|m!*B~ 明细帐account stated
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/wi*OZ7R 与…银行开立一户头to open an account with
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xTPd 与…银行建立交易to keep account with
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g:- 继续记帐to keep account
/Moyn"Kj{ (.J6>"K< rff_=(?i A(D>Zh6 o@ 与…有交易to have an account with
t5aX9WIW Cl8S_Bz YB+My~fw{l H2S/!Q;K 作成会计帐||有往来帐项to make out an account with
<YM!K8hu$ Y1wH_!%b l( WF gJH^f3 清算||清理债务to make up an account
5E#8F h1~/zM/` 'u#c_m!9 Bh UGMK 清洁帐目||与…停止交易to close ones account with
J[{ R:l\ tXCgRU P(bds >:bXw#w] 结帐to close an account
=B{B?B"r "]bOpk T yJ:rry :sS4T&@1= 清理未付款to ask an account||to demand an account
b:PzqMh{G .wO-2h{Q 8 4lT# ^q \;+TZ1i_ 结清差额to balance the account with
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{(IHHA> %0zp`'3Y 清算to settle an account||to liquidate an account||to square an account
7/HX!y{WP uovSe4q5q \Ez&?yb/ U
UhlKV|5 审查帐目||监查帐目to audit an account
$3S`A]xO C1uV7t*\ 4nXemU= kpRk.Q* 检查帐目to examine an account
x21XzGLY|} ~J0r%P bt"5.nm C{G;G@/7 转入A的帐户to charge the amount to As account
OYfRtfE QuBA'4ht \8)FVpS B2:GGZ|jS 以计帐方式付款to pay on account
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r `[&%fTW+ Eb8~i_B- q>6RO2, 代理某人||为某人on ones account||on account of one
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z h05BZrE jItVAmC=i On(.(7sNc 为自己计算||独立帐目on ones own account
Q yhu=_& Rw<O%i5/d ~ %Ij5PD @ %o' 由某人收益并负风险on ones account and risk||for ones account and risk
ey$H2zmo l>6p')F! ctPT=i60 y,6KU$G 由某人负担for ones account||for account of one
P\h1%a/D JH#p;7; {Q)sR* d bduHYs+rq 按某人指示||列入某人帐户by order and for account of one
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Y ^[6#Kw&E )Wk&c8|y NAO0b5-h 列入5月份帐目for May account
FjW%M;H mln%Rd6u/ -,ojZFyRi _z\qtl~3 编入某中帐项下to pass to the account of||to place to the account of
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|` KvjH\;78 V"T5<HA9 [xXV5 JU 寄出清算书to send in an account||to send in render an account
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h qykI[4 支票薄cheque book
Hn]6re z3M6<.K (e32oP" 'X~CrgQl 支票陈票人cheque drawer
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(:_(4~ {5SJ0'.B2g @2eH;?uO 持票人cheque holder
0IQ|`C. p3B_NsXVZ qxHsmGV 1]aya( 不记名支票cheque to bearer||bearer cheque
0L\vi KssIoP \wp8kSzC 'EB5# 记名支票||认人支票cheque to order
~Q)Dcit- 3V/f-l]X/ lgC^32y DCgiTT\ 到期支票antedated cheque
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p}.V 787}s`,} q X]ej2 !6_tdZ 未到期支票postdated cheque
+}C M2>M wEEFpn_ [ZETyM` ~{D:vj4> 保付支票certified cheque
Ifj%" RI 9QkIMJf0e ,]=Qgn [jF\"#A 未获兑现支票,退票returned cheque
EU()Nnm2 =@k3*#\ Ot3+<{ ]2xoeNF/W{ 横线支票crossed cheque
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普通横线general crossing
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(<#Ns W!z +e)RT< "#`c\JuR] 特别横线special crossing
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3If% ?Tk4Vt ~{s7(^ P 空白支票blank cheque
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3 e7gWz~ I\ y>I?X 失效支票,过期支票stale cheque
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普通支票open cheque
cH$Sk %LZf=`:( ACxjY2 R P6R1iN3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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hw376B V %Rz(a+c zgHF-KEV pmi`Er 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
atWAhN @T+pQ)0{{ ic|>JX$G !Pb39[f 支票换现金||兑现to cash a cheque
#-u?+Nk/ Oo95\Yf$N 4U1"F 7' j*;/Cah]k 清理票款to clear a cheque
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G!IJ#|D:~ O}_Z"y zos#B30 ~WG#Zci- 填写支票数额to fill up a cheque
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y|@=j~}Zq - '5OX/Szq Bx32pY 5zH?1Z~* 开发支票to make out a cheque
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bwnK?ZA 签发支票,开立支票to draw a cheque||to issue a cheque
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i3 < Zj8aD-1]U^ ! G+/8Q^ 透支支票to overdraw a cheque
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l ~IKPi==@, 背书支票to endorse a cheque
hOSkxdi*^ RT)*H>| Y@Kp'+t(! bu#}`/\_ 请付票款||清付票款to pay a cheque||to honour a cheque
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,ylUj <j.bG 7 3J{`]v5` 支票退票to dishonour a cheque
XK>/i}y mSzBNvci &` u<KKF6 U/oncC5 拒付支票to refuse a cheque
V4OhdcW{ Osdw\NNH~M aMFUJrXo y3K9rf 拒付支票to stop payment of a cheque
YQ_3[[xT 8]N+V: #U NTD4 '%`Wy@ 提示要求付款to present for payment
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H_$} %jY/jp=R u9FXZK7 见票即付持票人payable to bearer
wNW9xmS i(JBBE" z2&SZ.mk vb}; _/#? 支付指定人payable to order
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P.RlozF5; 已过期||无效out of date||stale
}xHoitOD HZdmL-1Z^+ _gB`;zo 5[M?O4mi 请给出票人R/D||refer to drawer
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/GNRu 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
KD^>Vv# FG-w7a2mn pAYH"Q6~)I $Tt@Xu 文字与数字不一致words and figures differ
DEaO=p| m El*{] 2i4FIS|z0 %,GY&hTw 支票
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!Ljs9 =UF 时间已过account closed
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X H>e?FDs0*R 'N],d&fu^^ 更改处应加盖印章alterations require initials
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&3>ki0L 时间已过effects not cleared
-,et. * -@G|i$! _n2PoE:5@P tq?lF$mM: 停止付款payment stopped
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支票毁损cheque mutilated
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P `|i #) [bJ/$A 汇款||寄钱to remit||to send money
-[v:1\Vv y%=\E O%A:2Y79 F$ x@] 寄票供取款||支票支付to send a cheque for payment
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寄款人a remitter
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m xzy7I6X 收款人a remittee
];^A8? 6J6MR<5' 42:\1B#[ &6PZX0M 国外汇票foreign Bill
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H0 ,|"tLN*m 国内汇票inland Bill
ME1lQ7E4B w]UYD;f 06pLa3oi f/?#
1 跟单汇票documentary bill
Dz]&|5'N +e%9P%[+ f$iv+7<B^ De4UGX 空头汇票accommodation bill
?BQZ\SXU Jj|HeZ1C f LS N
a 9cWl/7;zXO 原始汇票original bill
z*YkD"]B . 3=WE@M 8Cs)_bj#! kW4/0PD 改写||换新票据renewed bill
IBf&'/ 8\ ln'7kg nu}$wLM nE+sbfC 即期汇票sight bill||bill on demand
yd`xmc) ._~_OVU 1SP)`Q #c'yAa …days after date||…days after date…日后付款
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w5e 8V;@yzIha …months after date||…months after date…月后付款
>1,.4)k%K ~{0:`)2FQ 5.]+K<:h"A {^Vkxf] 见票后…日付款…days after sight||…days sight
rF2`4j&! cTHS Pr?< ,_r"=>?@ rBkLwJ] 见票后…月付款…months after sight||…months sight
n%"q> ixw3Z D(>+ X_ne#ZPl VljAAt 同组票据set of bills
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{ Lz2wOB1Zc+ 单张汇票sola of exchange||sole of exchange
sczN0*w&C \acJ9N *$Z}v&-0k lt|\$Iy( 远期汇票usance bill||bill at usance
4vT!xn @ JZ I `L`qR,R =\B{)z7@6D 长期汇票long bill
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wYind 短期汇票short bill
n`2d d=o|)kV 0Jm6 r4s? Q g"hN 逾期汇票overdue bill
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RCe K:Wxx" 宽限日期days of grace
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L swYlp 电汇telegraphic transfer (T.T)
n .ZLR=P4 L{jJDd "^F#oo%L SUINV_>7 邮汇postal order||postal note (Am.)||post office order||money order
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&]j 8W#/=Xh? 本票promissory note (P/N)
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B8UtD 押汇负责书||押汇保证书letter of hypothecation
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@!mf (4cWq!ax<$ 副保||抵押品||付属担保物collateral security
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