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。
hdw-ge m{? 会计报表statement of account
CDy *8<-& Nn"[GB ~{#$`o= ;{n@hM*O 往来帐目account current
.%.kEJh` t8"*jt ,Zpc vK/S PY4RwN 现在往来帐||存款额current accout
X>[x7t: X#qmwcF p)t1]<,Of ,&DK*LT8U 销货帐account sales
9@Iz:!oqb 14[+PoF^A NZJ:@J=- j.3#rxq 共同计算帐项joint account
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u+J )JO#Z( @>wD`<U| 5wy1%/; 未决帐项outstanding account
3'd(=hJ45$ N=>6PLie 'IorjR@40 Zu4|1W 贷方帐项credit account||creditor account
fn%Gu s~ uCc
.dluU o -< 5< 1]yOC)u"i 借方帐项debit account||debtor account
9`"o,wGX3 sr0.4VU1 @}#" o IL:d`Kbqf 应付帐||应付未付帐account payable
Zz" b&`K >m}U|#;W E+Jh4$x{ -BY'E$]4 应收帐||应收未收帐account receivable
z (N3oBW U~~Y'R\NU yIm@m[B;
xW$F
-
n 新交易||新帐new account
9Tgl/}q) p!+7F\ 6^W6As0 "(@W^qF}d 未决帐||老帐old account
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3a5f ND w+bR- 16iy
miLz& @%4MFc0`! 现金帐cash account
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2>I? *WS
H-*0 流水帐running account
p*11aaIbp~ K!X>k 8+m[ %5lu _eB?G 暂记帐||未定帐suspense account
K3eYeXV [C GFzxz$ ;z6Gk&? vepZod}D 过期帐||延滞帐overdue account||pastdue account
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/q -ff|Xxar{ (nhv#&Fd+ =)56]ki} 杂项帐户sundry account
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q6z$c)K Km~\^(a ' 详细帐单||明细表detail account
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;"u 2gn*B$a TBfX1v|Z) "W_C%elg 呆帐bad account
s]=s2.= \z}/=Qgc ];bl;BP :!omog 会计项目title of account
t@GPB]3[ KFCL|9P -*[?E!F
Sz\"*W;> 会计薄||帐薄account-book
{HV$hU+_)Q }$K2h* r]x;JBy RU>Hr5ebo 营业报告书||损益计算表account of budiness||business report
KRS_6G],{ zVLv-U/=d >*xa\ve 5XO eYO{ 借贷细帐||交验帐account rendered
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,L'A;c} 7wt2|$Qz -+1it <1(:W[M 明细帐account stated
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l.zJ !Jo3>!,j 与…银行开立一户头to open an account with
y(pHt B,SH9, 20hF2V RjO9E.nm 与…银行建立交易to keep account with
uN`{; Av b\zRwp @MfuV4
* o.tCw\M$g 继续记帐to keep account
C;DNL^ %0]vW;Q5 ETP}mo (>qX> 与…有交易to have an account with
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5 0NLoqq B;'Dh<J1 作成会计帐||有往来帐项to make out an account with
Si<9Oh 7s%DM6li 6 (7RxCo=X w=I'
CMRt 清算||清理债务to make up an account
%?^T^P zr9o +w Oa T`g.K6$b 清洁帐目||与…停止交易to close ones account with
9Vx2VjK2' [@ ]f@Wd DXlP(={* Q)\7(n 结帐to close an account
gWp\?La iw6qNV:\Z `nccRy<l wiWpz
Jz 清理未付款to ask an account||to demand an account
Sf>R7.lpP OL]^4m 1xM'5C?~7
I__|+%oC 结清差额to balance the account with
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/rbQ 8tWOVLquJ @R=gJ:&a %dTkw+J 清算to settle an account||to liquidate an account||to square an account
:.!]+#Me ]%I cUd} -UaUFJa8K& 7<[p1C*B 审查帐目||监查帐目to audit an account
i<|5~tm X>mY`$!/
NLFSw 6#XB'PR2p 检查帐目to examine an account
`r+"2.z* @NGK2J gnmKh>0@6o H4LZNko 转入A的帐户to charge the amount to As account
4 vwa/? '~i}2e. &| %<=\ l%*KBME 以计帐方式付款to pay on account
n(.y_NEgV! f3e#.jan >N>WOLbb7( 5uMh#dm^ 代理某人||为某人on ones account||on account of one
]Q=D'1MM 3jPua)=p X l#P@60 JqTkNKi/s 为自己计算||独立帐目on ones own account
][-N< FblwQ-D {hB7F"S cZKK\hf< 由某人收益并负风险on ones account and risk||for ones account and risk
|du@iA]dP +MPM^ m b:/ ; 0Vv6B2< 由某人负担for ones account||for account of one
([zt}uf Pl<r*d)h hK"hMyH^ ?P[uf 按某人指示||列入某人帐户by order and for account of one
S (](C KE:PRX `;b@a<Wl Ed ,`1+ 列入5月份帐目for May account
:G9+-z{Y& 2<wuzP| H];|<G 1"3|6&= 编入某中帐项下to pass to the account of||to place to the account of
Zws[}G"7h ;>_\oZGj_ %)T>Wn%b]v <jF]SN
寄出清算书to send in an account||to send in render an account
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1VK?Svnd w\k|^ t9SzZ2E 支票薄cheque book
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< |WH'aGG o9G%KO&;D, 支票陈票人cheque drawer
q%TWtQS m8eyAvi6 $,q~ q^0 KJ<7aZ 持票人cheque holder
Hrq1 {3~ >k,|N4( q\ FF)H 84^'^nd 不记名支票cheque to bearer||bearer cheque
,80qwN, F,Q\_H##x4 $Z6g/bD`E }r$&"wYM 记名支票||认人支票cheque to order
>_P7 k5Y^ XJy~uks, fyPpzA0 /^^t>L 到期支票antedated cheque
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4Nb,)M R>SS\YC'X \Zz"%i 未到期支票postdated cheque
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z<T{f 保付支票certified cheque
B*btt+6 73B,I 0U .gTla WZO8|hY 未获兑现支票,退票returned cheque
=!T@'P? F8M&.TE_3 vdw5T&Q{{C ^Gt&c_gH 横线支票crossed cheque
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v+uq &5puGnTZ %jz]s4u$5j 普通横线general crossing
>)*'w! stuj,8 [xzgk[>5 MyB&mC7Es 特别横线special crossing
:8b{|}aYV C(zgBk hw! l{yv Klfg:q:j+b 空白支票blank cheque
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"%fh`4y3\ 失效支票,过期支票stale cheque
CXt9 5O? Qt` hUyL j8n_:;i* 0WT]fY?IS 普通支票open cheque
]-[M&i=+& >qj.!npQD HT&CbEa4' ~hK7(K 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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kyT{[e+6 ?>c*[>LpZ +UbSqp1BS 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
n%'M?o]DF Zjis0a]v~k fkf69,+"] ?;84 M@ 支票换现金||兑现to cash a cheque
1o"/5T:S[ Qn=3b:S- GL;@heP O~
a`T 清理票款to clear a cheque
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s 保证兑现to certify a cheque
x/~qyX8vo g4b-~1[S $!Z><&^/ \H(r }D$u< 填写支票数额to fill up a cheque
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AM4r wEju`0#; 支票上划线to cross a cheque
|OW/-&) 48%-lkol) k(hYNmmo
j MTBHFjXO 开发支票to make out a cheque
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R}WI &gF*p s5/5>a V 签发支票,开立支票to draw a cheque||to issue a cheque
PJd7t%m; y?=W bVfFhfh* M)v\7a 透支支票to overdraw a cheque
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\k;T( $DPMi9,7^ Xae0xs 背书支票to endorse a cheque
Y~I$goT D#%aow'(7 '?| (QU:)F w+A:]SU 请付票款||清付票款to pay a cheque||to honour a cheque
(EW<Ggi u&4CXv= .II*wKk 05sWN 0 支票退票to dishonour a cheque
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/d?c5 . <xzf4C dA,irb I0W 拒付支票to refuse a cheque
Q6>7{\8l RYhaQ&1i ~kDR9s7 XKp$v']u 拒付支票to stop payment of a cheque
K4T#8K]aZF q%H`/~AYM Kmy'z g)Ep'd-w" 提示要求付款to present for payment
R$>]7-N} * SAYli+@ |E{tS,{OhJ QuF76&)7 见票即付持票人payable to bearer
cb36 ~{ .&z/p3 1 M't~/&D# rbC4/ 9G\ 支付指定人payable to order
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bZ]DRg z-9@K<`H 7CKpt.Sz6 iJ8 5okv' 已过期||无效out of date||stale
3K{XT), ]lBe oAnNdo L&D+0p^lI 请给出票人R/D||refer to drawer
3o).8b_3g Z>897> =D&xw2 JA=9EnTU 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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]YQ!i@Y |6qxRWT" R,3E_me"} 文字与数字不一致words and figures differ
gzHMZ/31 <V> [H7 O~p@87aq jCJbmEfo9@ 支票
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[h\ 时间已过account closed
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Kp5* ZQL4<fy'E uq/z.m 更改处应加盖印章alterations require initials
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`&3hfiI} 时间已过effects not cleared
/]xu=q2 qVHXZdGL FJ/>=2^B b 8vyJb,K 停止付款payment stopped
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SNS ( M > C p"xti+2, 支票毁损cheque mutilated
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}9of[ b`W2^/D |"K< 汇款||寄钱to remit||to send money
miWPLnw=L <yoCW?# u~uR:E%'C cWNZ +Q8Y 寄票供取款||支票支付to send a cheque for payment
4qd =]i &-S;.} =up!lg^M .=~-sj@k 寄款人a remitter
gs xT g6s&nH`Z2 I.4o9Z[? iY|zv|;]= 收款人a remittee
/~8<;N>,+ G{ |0} ?{)s dJe ;^[VqFpeS 国外汇票foreign Bill
3Y;<Q>roT jfLkp>2E' +qWrm|O] +vDEDOS1 国内汇票inland Bill
46yq F )}Vb+ T>~D(4r|pS cC4 2b2+
跟单汇票documentary bill
hc2AGeZr {?!0<0 z1K}] z% 6\+ZTw 空头汇票accommodation bill
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7Y0k9 7Gos-_s ;Dw6pmZ 原始汇票original bill
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f#[* Z !ek};~( Fm{/&U^ +zl2|' 改写||换新票据renewed bill
(Yv )%2 :2Fy`PPab ,k9@%{4 l z PW [GkD 即期汇票sight bill||bill on demand
<n+]\a97* ]* #k|>Fl ORc20NFy7 M*+MhM- …days after date||…days after date…日后付款
k2-:!IE D*nNu]|j Lddk:u&J y^ij u( …months after date||…months after date…月后付款
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K`gg' 见票后…日付款…days after sight||…days sight
(V06cb*42[ hoLQuh%2% *GGiSt }C'H@:/ 见票后…月付款…months after sight||…months sight
mY'c<>6t fr19C%{ HCCEIgCT 1DTA Dh0 同组票据set of bills
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LMkU) l>kREfHq!{ cu@i;Hb@ 单张汇票sola of exchange||sole of exchange
d3IMQ_k p`PBPlUn `\pv^#5HV9 MS=zG53y 远期汇票usance bill||bill at usance
/uNgftj #+Pk_? &Q>tV+* $vR#<a,7> 长期汇票long bill
q!O B?03n v90)G8|q K:cZq3F Ch;wvoy 短期汇票short bill
-".q=$f h,!#YG@> P@xb e -yL 逾期汇票overdue bill
$*k9e ^{S 6F)^8s02h C 7a$>#% q!y6K* 宽限日期days of grace
bzC|aUGM 2X)n.%4g$; ;
Pd nE~ jfOqE*frl! 电汇telegraphic transfer (T.T)
p!_3j^"{ Ocp`6Fj M];?W ~Q3y3,x 邮汇postal order||postal note (Am.)||post office order||money order
g2|qGfl{C 5Xr<~xr [d3i_^\ FD*)@4<o 本票promissory note (P/N)
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ib,BYFKEW 押汇负责书||押汇保证书letter of hypothecation
:MF F*1 5dNM:1VoE q-lejVS(g +5k^- 副保||抵押品||付属担保物collateral security
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>%?kp[ dU"ca|u <8 ,,pOb 担保书trust receipt||letter of indemnity
~B2,edkM |3:e$ e%wzcn cOz/zD
f5 承兑||认付acceptance
N,?4,+Hc- 5X1z^( -H+<81"B# ?\.DG`Zxc 单张承兑general acceptance
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Y -KA Y 有条件承兑qualified acceptance
1!P\x=Nn_ ~5@bWJ x,rK4L7U Fo: 60)Lr 附条件认付conditional acceptance
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i* y~'h/tjM@= ^8q(_#w`K 部分认付partial acceptance
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