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。
rebWXz7 会计报表statement of account
Y?4N%c_; M6lNdK -1%AM40j wqF_hs(O 往来帐目account current
jyFKO[s\X @ [<B:Tqo h%ba! | E\ u 现在往来帐||存款额current accout
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>@.:9}Z ,D93A 销货帐account sales
6Zmzo,{ 4<S=KFT_ uC5W1LyI Vy+kq_9 共同计算帐项joint account
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-hsG E (BZd%! 未决帐项outstanding account
XSktbk 7xfN}iHG Jyyr'1/<k _YA;Nd#%k 贷方帐项credit account||creditor account
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Or4C4 借方帐项debit account||debtor account
Rqun}v} B0ZLGB l/6(V: Z]k+dJ[- 应付帐||应付未付帐account payable
Dlx-mm_ %s#`Z [8, Y@'ahxF '9Xw_1B 应收帐||应收未收帐account receivable
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>d 3.D|xE]g |&\cr\T\r O
v|Uux 新交易||新帐new account
cQ`+
A|q 3R[,,WAj$ ziG]BZ RRJN@|" 未决帐||老帐old account
K&%YTA @^K_>s9B R
LUH[[ $6yr:2Xvt 现金帐cash account
<dX7{="& B{-+1f4 -LMO
f[v? Jk=d5B 流水帐running account
a+p_47 xa Bt1&C?_$T & <Jvaf_= \I~9%QJ> 暂记帐||未定帐suspense account
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C'@yX 过期帐||延滞帐overdue account||pastdue account
S0-/9h Mf.:y a?ii)GGq ]x`I@vSf7R 杂项帐户sundry account
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O^I%Xk bx%P-r31 rw]*Nxgr 详细帐单||明细表detail account
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Ll<^P @Z%I g 呆帐bad account
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/0 ]Qb85;0) 会计项目title of account
Z|dng6ck /Jw65 e c!}f\ ]D K#oF=4_/| 会计薄||帐薄account-book
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8v\ y|E{] 营业报告书||损益计算表account of budiness||business report
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@ czHbdEh YJEL'k<l 借贷细帐||交验帐account rendered
,c_NXC^X? 3~Vo]wv -jOCzp rezH5d6z62 明细帐account stated
Ib665H7w nkvkHh e.:S BXZ p 6FPdt) 与…银行开立一户头to open an account with
^6[o$eY3 8C!D=Vhh G~;hD-D~. `:fc*n,* 与…银行建立交易to keep account with
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7WE PgY q=|]` 继续记帐to keep account
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me)&hX 与…有交易to have an account with
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"~GaI zxt&oT0Q ^7l^/GSO Pxn;]!Z# 作成会计帐||有往来帐项to make out an account with
M)oJ06`K '/"x MpN 4 jS,zdJs= 9O/l{ 清算||清理债务to make up an account
M!ra3Y !z.C}n5F Py)'%e 4vk
^= 清洁帐目||与…停止交易to close ones account with
i+z;tF` Rr'^l
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& 结帐to close an account
K(M@#t1_& ped3}i+|] 3g#fX{e_5! q3s
+?& 清理未付款to ask an account||to demand an account
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CPJp!u ul',!js? 结清差额to balance the account with
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@?GOOD_i |# zznT" 清算to settle an account||to liquidate an account||to square an account
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1H\*VM" v<`1z?dch 2@(Qd3N( 审查帐目||监查帐目to audit an account
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n H...!c1M@ }Dig'vpMx 检查帐目to examine an account
I+Q`i:\,q myj^c>1Iz 3??*G8Yp VS#i>nlT 转入A的帐户to charge the amount to As account
hupYiI~ #]yb;L b (,X3x* Bpjwc<U 以计帐方式付款to pay on account
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>o\[?QvP 代理某人||为某人on ones account||on account of one
{GS7J 7]q$sQ $h Isab_ oy-Qy 为自己计算||独立帐目on ones own account
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4 由某人收益并负风险on ones account and risk||for ones account and risk
w@Pc7$EP }{^i*T5rl [`^x;*C a; Ihv#q 由某人负担for ones account||for account of one
sa~.qmqu >sE5zj|V {)eV) 2a -IR9^) 按某人指示||列入某人帐户by order and for account of one
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3xx}^V 列入5月份帐目for May account
7oPBe1P,K+ n8zh;vuJ Kfc(GL? Ms*;?qtrR 编入某中帐项下to pass to the account of||to place to the account of
1anV!&a<K( }6P]32d 47"ERfP $S$%avRX 寄出清算书to send in an account||to send in render an account
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<( yZ aQ{]" $-VW)~Sl ;o\0:fzr 支票薄cheque book
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~lw5 t-SGG{ S8" h9| 5:f}bW* 支票陈票人cheque drawer
J4te!, `xkJ.,#Io &^thKXEC |pr~Ohz 持票人cheque holder
nX>k}&^L \O?#gW\tR =5_8f ||7r'Q
不记名支票cheque to bearer||bearer cheque
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U MC3XGnT#5 记名支票||认人支票cheque to order
!.iA^D//] 3}$L4U J?5O2n a2iaP 到期支票antedated cheque
SsafRK$ 2P9h x5PiV D?]aYCT 4 !~JNO 未到期支票postdated cheque
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<m{ o LL-MZ~ZB dvsOJj/b lbg!B4, 保付支票certified cheque
jKQnox+= H5/%"1Q LP_!g H"I|dK : 未获兑现支票,退票returned cheque
QsI>_<r +S|y)W8 HI']{2p2}t blaxUP: 横线支票crossed cheque
05nG| \I#2Mq? !e.@Xk.P6 ;wDcYs 普通横线general crossing
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tf>\j+ 特别横线special crossing
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- u 3,tKqR7g 0?SdAF[:z !=cW+=1 空白支票blank cheque
^b;.zhp8;N @?*26}qp sP5PYNspA }RDhI1x[mk 失效支票,过期支票stale cheque
b)$<aFl 2={`g/WeE #i.M-6SRd qN+ ngk,: 普通支票open cheque
$}W=O:L+D y| @[?B 49_b)K.tB yZ 6560(q 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
u Dm=W36 ThwE1M A(Ugam~} 8K6yqc H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
x1$fkNu Sxjwqqv `<y2l94tL #\@*C= 支票换现金||兑现to cash a cheque
RjSVa.x |CY.Y, M*8Ef^-U`t 5cgDHs 清理票款to clear a cheque
Bz9!a k~4 DDc?GY: =<iK3bPkU @\z2FJ79w 保证兑现to certify a cheque
&'c1"%*%8> cm6cW(x6 V8`t7[r /u*((AJ?Qv 填写支票数额to fill up a cheque
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QUe.S t_x\&+W /*`u(d2g 支票上划线to cross a cheque
<8+.v6DCd a%7%NN*i 536H*HdN :JxShF:M 开发支票to make out a cheque
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O [S yFH)PQ_ 签发支票,开立支票to draw a cheque||to issue a cheque
qOV#$dkY x =5k74 JN$v=Ox{ hcWkAR 透支支票to overdraw a cheque
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MWW TmoODG>@ 背书支票to endorse a cheque
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jL6u#0 #dtYa O0i_h<T 请付票款||清付票款to pay a cheque||to honour a cheque
)d2 <;c gieTkZ tUDOL-Tv jY('?3 支票退票to dishonour a cheque
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dBi 0;#%KC, 拒付支票to refuse a cheque
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;Xh{3[vO ?nn`ud?f i"_)91RA w9SPkPkYE 拒付支票to stop payment of a cheque
gah3d*d7 N)RyRR.x1. `kpX}cKK} 4h@jJm
提示要求付款to present for payment
<IC=x(T \j+O |#`|) [V|,O'X ~ +\fr3@Yc 见票即付持票人payable to bearer
E5~HH($b JN .\{ Y 'nz;|6uC &BY%<h0c 支付指定人payable to order
rr>QG<i;G X};m \Bz r/$+'~apTk 9TIyY`2! 已过期||无效out of date||stale
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]# 请给出票人R/D||refer to drawer
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%Qe<f gPSUxE`O. 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
x%pC.0% OL4I}^*, e6z;;C@'G ^VK-[Sz& 文字与数字不一致words and figures differ
4v_?i@,L QM\vruTB <H<5E'm p(QB 5at 支票
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^1s!OT Is 时间已过account closed
1+~JGY# |s-q+q{| }S<2({GI G~1#kg 更改处应加盖印章alterations require initials
8/,m8UOY T]Gxf"mK KE1S5Mck> >J_{mU \(Dq=UzQI
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;1s 时间已过effects not cleared
dB+x,+%u+ kMWu%,s4 S~d_SU~>` 7?-eR- 停止付款payment stopped
IMIZ#/ a% |[m,FvP :@jhe8'w e4p:Zb: 支票毁损cheque mutilated
)8kcOBG^L 5!$m3j_,]? )67_yHW vo)pT 汇款||寄钱to remit||to send money
z~Ph=1O>p @[#U_T- I )A:2y + .F:qJ6E 寄票供取款||支票支付to send a cheque for payment
zWoPa,
wUWSW< A`v (hBM >8_#L2@ 寄款人a remitter
5tT-[mQ* 1|bu0d\] 06"p
^# e:hkWcV 收款人a remittee
A"x1MjuqLM lc>)7UF aDFu!PLB{) Ev* b 国外汇票foreign Bill
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9H < i#$9>X OLJb8kO }^Be^a<ub 国内汇票inland Bill
\?c0XD rLs)*A! b/Y9fQn I'2:>44>I6 跟单汇票documentary bill
Y$b4Ga9j [RCUP. Eb SH)aR $3S6{"
空头汇票accommodation bill
,oX48Wg_+ /tl/%:U*. @iK=1\-2 Hy5_iYP5 原始汇票original bill
H1_XEcaM+* TWYz\Hmw rGuhYYvK 8*kZ.-T
B 改写||换新票据renewed bill
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wD 1}#v<b$ 即期汇票sight bill||bill on demand
!R;P"%PHV /:v+:-lU >JwdV
y^ z_R^n#A~r …days after date||…days after date…日后付款
Mf7Q+_! }qmBn`3R Cnd70tbD ) r)Ts(#Z …months after date||…months after date…月后付款
k%E9r'Ac /Y5I0Ko Uw txQyHQ)
@ 0fA42*s; 见票后…日付款…days after sight||…days sight
SY|r'8Z%Q EJ{Z0R{{ '<~
rV /_y%b.f^ 见票后…月付款…months after sight||…months sight
&i"33.#] UfjLNe}wA NCYN .@J yLCqlK 同组票据set of bills
KK4>8zGR 2Fi>nJ [:sP Z{ '`?\CXX 单张汇票sola of exchange||sole of exchange
p 7IJ3YY !
Sr^4R +Z 3lH#+@ [0.>:wT 远期汇票usance bill||bill at usance
!3U1HS-i62 i@e.Uzn Oh6_Bci o_&.R 长期汇票long bill
H6E@C}cyM W!q'wrIx( ^4(CO[|c~
S!.aBAW 短期汇票short bill
XSt5s06TM ya5a7 dVc;Tt 0CS^S1/[B` 逾期汇票overdue bill
@_^QBw0 ~-x8@ / G}ElQD g`)3m,\ 宽限日期days of grace
WI9'$hB\ f/Km$#xOr @v_E'
9QG^ g!~&PT)* 电汇telegraphic transfer (T.T)
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dtsq"U_% 邮汇postal order||postal note (Am.)||post office order||money order
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tOh 1 6;l,@ fOiLb.BW 本票promissory note (P/N)
C&D]!ZvF +A8S 6bA[= fI`T3 Y!7 6CO>Tg:% 押汇负责书||押汇保证书letter of hypothecation
A>+5~u 5Zs"CDU "F>-W\% )<G>]IP< 副保||抵押品||付属担保物collateral security
/ :"%m:-P nQK@Uy5Yr 2T5@~^:7u RBr 担保书trust receipt||letter of indemnity
~6U@*Svk Wd$N[ | E#Ynn6 R4!qm0Cd 承兑||认付acceptance
w3Aq[1U0 KQi9qj OH5
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;rc @)&b..c?_ J&^r}6D #[sC H 有条件承兑qualified acceptance
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=xOh NrVQK}%K 附条件认付conditional acceptance
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wc v3S{dX< 部分认付partial acceptance
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