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。
^~8l|d_ 会计报表statement of account
B?$pIG^Mn eB^:+h#A_ zT`LPs6T !~
"q$T>@ 往来帐目account current
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'C!b($Y 现在往来帐||存款额current accout
mS0*%[S { -@<k)hWr \c_1uDRoUn )!e-5O49r 销货帐account sales
d* 7 Tjs{\ ]7fqVOiOu N@)tU;U3O )9l5gZX'I 共同计算帐项joint account
LH3PgGi, e(,sFhR /@Y/(+DE LezM=om. 未决帐项outstanding account
l%rwJLN1 Oy&Myjny< KPs5? X sn]8h2z 贷方帐项credit account||creditor account
=uIu0_v M~zdcVTbH +}J2\!Jw *R0Ae 4 借方帐项debit account||debtor account
GadQ \> `$fwLC3j Ud\Jc:DG =;i@,{
~ 应付帐||应付未付帐account payable
1#&*xF" ZH~ T'Bg ZBB^?FF { P&l` 应收帐||应收未收帐account receivable
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7Dy7#l A|O7W|"W &zynfj#o 新交易||新帐new account
@c9VCG D =O<Ul~JRK r~si:?6: CY<,p$ 未决帐||老帐old account
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pBG(%3PpW o=X6PoJN_ 现金帐cash account
YJ'h=!p}G hp@giu7 2fu|X#R pkWzaf 流水帐running account
Mp:tcy,* QyuSle f.!)O@HzH S2HGf~rE 暂记帐||未定帐suspense account
AhZ8B'Ee D ?1$I0 = mA|!IhM h1^q};3!W\ 过期帐||延滞帐overdue account||pastdue account
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5J=+k, 杂项帐户sundry account
Hc ]/0: n\Uh5P1W" (`>RwooE s/ib
j@h 详细帐单||明细表detail account
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>l t|jX%s= 呆帐bad account
q+>J'UGb c{Nk"gEfRA 0(iTnzx0 c^S^"M| 会计项目title of account
+/*g?Vt {w$1_GU qPK3"fzH gk >-h,>" 会计薄||帐薄account-book
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9 b*LEoQSl0V 营业报告书||损益计算表account of budiness||business report
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QKDY:1] {}H5%W ()6)|A<^U 借贷细帐||交验帐account rendered
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IgV 明细帐account stated
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V!L J?&lpsB3_l Y0:y72mK 与…银行开立一户头to open an account with
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g| 与…银行建立交易to keep account with
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$RX 继续记帐to keep account
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|K -(V]knIF 与…有交易to have an account with
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r 9=7),`$ 作成会计帐||有往来帐项to make out an account with
3&.?9 h?5$-#q~ %p6"Sg* ^=D=fX"8% 清算||清理债务to make up an account
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h zf.kp 7Gd)=Q{uur o_ka'| 清洁帐目||与…停止交易to close ones account with
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}xTP"9 ,TPNsz|Q _\waA^ F 结帐to close an account
mk.:V64 >; aRPgo0,W1 E,&BP$B 8mI eW 清理未付款to ask an account||to demand an account
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_ Jy?s'tc XF(0>- xzTTK+D@ 结清差额to balance the account with
=$;i xvOGE]n (1p[K-J)r S e/VOzzg 清算to settle an account||to liquidate an account||to square an account
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;7 . #`lW7 M>^Ho2 0PO'9# 审查帐目||监查帐目to audit an account
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L(',Q zBD ?O! o"dX3jd 检查帐目to examine an account
}mQ7N&cC M7!>-P t:NTk( gp'9Pf;\[ 转入A的帐户to charge the amount to As account
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d O Z<iP }Pd S?[R 以计帐方式付款to pay on account
Z ?` ][3H6T!ckL AB<|iJC jq#gFt* 代理某人||为某人on ones account||on account of one
/ 4{6` SRs1t6&y= j]th6 rUvjc4O} 为自己计算||独立帐目on ones own account
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7@f{E#w 6Yhd [I3 0Y[LzLn 由某人收益并负风险on ones account and risk||for ones account and risk
(8DJf"} .U|irDO Wm>[5h%> A*#.7Np!" 由某人负担for ones account||for account of one
1%~yb Q ) *Mr{` W FVx7 ` b a}6D 按某人指示||列入某人帐户by order and for account of one
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;Xvbu% 列入5月份帐目for May account
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~2k? L1=+x^WQ ArWMbT>Zqw 3db ,6R 编入某中帐项下to pass to the account of||to place to the account of
Y+5nn l_tr,3_w I^erMQn[ z {(;dHF%{ 寄出清算书to send in an account||to send in render an account
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tn\ 支票薄cheque book
cojtQD6 "FA&Qm0 KwGk8$ U T"7Ue 支票陈票人cheque drawer
k"_i7 4qMqAT K;,zE6WD$$ Q;r9>E! 持票人cheque holder
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s*bgp ^Ud1 ag!- `o~dQb/k+ 不记名支票cheque to bearer||bearer cheque
#ra"(/) ]WlE9z7:8 g}>Sc=e< 2fZVBj 记名支票||认人支票cheque to order
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到期支票antedated cheque
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53n' 未到期支票postdated cheque
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R2432R}J /^_~NF# .m--#r 保付支票certified cheque
M "QT(u+ Gk~QgD/Pix q\+khy,k "^sh:{ 未获兑现支票,退票returned cheque
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]' 横线支票crossed cheque
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i 普通横线general crossing
:r5DR`Rfm T NwBnMe 7G,{BBB M#<U=Ha 特别横线special crossing
%:61@< J\7ukm"9 xd[GJ;xvs %N((p[\H 空白支票blank cheque
pPI'0x -1\*}m%1e 5Q_T=TL q. zBm@: 失效支票,过期支票stale cheque
DeqTr: }^T7S2_Qy rByC6HV" |%wgux`z 普通支票open cheque
3O{*~D&n sZ~q|}D- %V40I{1 U5rcI6 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
UNx|+ P''5A6#5 =m<; Jx5 VD=}GY33= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
NO(^P+s \BIa:}9O x3./ }b$?t7Q) 支票换现金||兑现to cash a cheque
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Ig /(/Z~J[ 清理票款to clear a cheque
+Ce[OG. F0yvV6; +>zjTP7\e" 0D x,)C 保证兑现to certify a cheque
nC-=CMWWr pN\YAc*@: uc.dtq! B8XW+U 填写支票数额to fill up a cheque
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cKv +[LG> 支票上划线to cross a cheque
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Cm =[N=mC ]4{ )VXod 开发支票to make out a cheque
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t?3M 签发支票,开立支票to draw a cheque||to issue a cheque
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I8:ufT 透支支票to overdraw a cheque
e(e_p# uX.^zg]}% [uJfmr EH 8OS@gpz 背书支票to endorse a cheque
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AIo,{( 1Q5:Vo^B# 请付票款||清付票款to pay a cheque||to honour a cheque
11'^JmKA :,@"I$>*/ 5Kadh2nz kp6{QKDj& 支票退票to dishonour a cheque
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7 拒付支票to refuse a cheque
wjq;9%eXk wZ(H[be Q)/V>QW m1 tYDZ"i 拒付支票to stop payment of a cheque
xj ?#]GR [NxC7p:Lo 2`|gnVw 8vp*
U 提示要求付款to present for payment
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wtH 见票即付持票人payable to bearer
f:\)oIW9Kk Cr7T=&L vvTQ!Aa &x": 支付指定人payable to order
3P.v#TEst 8gHOs#\ ,+d\@ : #JAy 已过期||无效out of date||stale
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#1 F3?PlH:Y } SNZl`> 请给出票人R/D||refer to drawer
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c 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8|"26UwD/ 8v ZY+Q > b2tUJ2p U.GRN)fL4 文字与数字不一致words and figures differ
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6CV9ewr Y'{F^VxA/ +%~/~1 支票
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QVR8b3T@ 时间已过account closed
@2`$ XWD +F4SU(T A<U9$"j9J u)4eu,MBT 更改处应加盖印章alterations require initials
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!qe:M]C'l 时间已过effects not cleared
BY5ODc$ ~-tKMc).X u85dG7 1!=^mu8 停止付款payment stopped
q2e=(]rKE{ |[W7&@hF )j+G4 y,xJ5BI$ 支票毁损cheque mutilated
NVX @1} MJ M< J3z:U&%= E;bv;RUio 汇款||寄钱to remit||to send money
h0aK}`/a SMn(c "qdEu KI V^%P}RFMc 寄票供取款||支票支付to send a cheque for payment
!zQbF&> _]t^F9l >]<4t06D GWa:C\YK 寄款人a remitter
?p'DgL{ Db K(Rh_
K >pm`(zLn l{mC|8X 收款人a remittee
( u^ `3=%n 045_0+r"@ 1W'0h$5^" %PlA9@:IZ 国外汇票foreign Bill
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`{1~]?-& t`")Re_j >/+R~ n 国内汇票inland Bill
yi;pn Z s3[\&zt awl3|k/ mMw--Gc? 跟单汇票documentary bill
0fog/c#q( a7}O.NDf mu{\_JX.A Tn"^`\m 空头汇票accommodation bill
LUzn7FZk %j/}e>$"Nk Yy'CB
Iq#f N}ZBtkR 原始汇票original bill
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ML.|\:r* 改写||换新票据renewed bill
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t(s4 即期汇票sight bill||bill on demand
tu' s]3RE 2j&0U!DX OCELG~ j@R"AP}
…days after date||…days after date…日后付款
30W.ks5( f0{j/+F_o 3<>DDY2bl .q<5OE(f
…months after date||…months after date…月后付款
3qkPe_<I [P`<y#J3F ^B!()39R? e F)my 见票后…日付款…days after sight||…days sight
gh `]OxA /\MkH\zg -TS5g1 W[:CCCDL 见票后…月付款…months after sight||…months sight
$IqubC>O On0,#i= +DaKP)H\: +~"(Wooi 同组票据set of bills
Q<Qd*v&- m=25HH7enb w:ASB>,! DWS#q|j`" 单张汇票sola of exchange||sole of exchange
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5 HWFLu 远期汇票usance bill||bill at usance
v]#[bqB.b F*_+k urg^>n4V] eo~b]D 长期汇票long bill
1DlXsup&?# Z23T2 V\AY =u ]X> I(p@ 短期汇票short bill
c-"vQ>ux+ r>gf&/Pl PZVH=dagq M+I9k;N6& 逾期汇票overdue bill
5,+fM6^V ' e %>Ip j`#H%2W\; ]Upr<! 宽限日期days of grace
h]vEXWpG ] -EP(/CS! *'*n}fM aQ-SrxmO8 电汇telegraphic transfer (T.T)
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-9W8A cl`7|;v|? cG&@PO]+. 邮汇postal order||postal note (Am.)||post office order||money order
z<%dWz G#ELQ/Q 2Bi?^kQ# 6s>io%,: 本票promissory note (P/N)
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押汇负责书||押汇保证书letter of hypothecation
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ui-]%~ gjx-tp 1. ]^8CtgC 副保||抵押品||付属担保物collateral security
;NQ}c"9 L9oLdWa(C ^"~r/@l lI~8[[$xd 担保书trust receipt||letter of indemnity
fhyoSRLR: 'u%vpvF ?XeaoD/ * U}-Y* 承兑||认付acceptance
xm5?C>vu( K4]#X" m WHyk "l = l:k($%% 单张承兑general acceptance
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`PUxR8y 有条件承兑qualified acceptance
X,Rl&K\b" VLVDi>0i 2.N)N%@ ?:&2iW7z 附条件认付conditional acceptance
bxzx@sF2l @eutp`xoT\ w`D$W&3> [ LQOP3f 部分认付partial acceptance
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