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。
[5$w=u"j 会计报表statement of account
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IJIzXU nqVZqX@oE 往来帐目account current
CjIu[S1% ,)!u)wz C1EtoOv K 9#d+RT 现在往来帐||存款额current accout
clw%B A@*:<Hs% 1xE]6he4{T Q7X3X, 销货帐account sales
SLfFqc+n0 eP.Vd7ky (b,[C\RBF J?UQJ&!@O 共同计算帐项joint account
Z?Hs@j h].~# * KInk^`C/H sbj(|1,ac 未决帐项outstanding account
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WH& %M|,b!eF )u]9193 {O<l[|Ip
贷方帐项credit account||creditor account
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L l1U=f] .`<@m]m- 借方帐项debit account||debtor account
;Vik5)D2D 7pA/ S [h];eM me6OPc;:! 应付帐||应付未付帐account payable
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;M:TpX <s5qy- 应收帐||应收未收帐account receivable
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8]9 新交易||新帐new account
c gzwx km^^T_ M/ P}ok*{"J<> :1XtvH 未决帐||老帐old account
\)K^=jM kF;DBN ;,i]w"* u]u[(K5F 现金帐cash account
@' ;B_iQ r78TE@d R8rfM?"W x3qW0K8 流水帐running account
ydw)mT44K -V,v9h^ 2aJS{[ 8]4U`\k4 暂记帐||未定帐suspense account
)o-Q!<*1 OO?]qZa1 .s+aZwTMT 322jR4QGr 过期帐||延滞帐overdue account||pastdue account
U9D!GKVp k+I}PuG >5s6u`\ H$G0`LP0/a 杂项帐户sundry account
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=B$5%A p.+ho~sC,. yV_4?nh 详细帐单||明细表detail account
p!k7C&]E |6=p{y [mEql,x3 7jnIv];i 呆帐bad account
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y/}! K\XH4kic 6[ OzU2nB 会计项目title of account
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8U~ Y0D}g3` /mp*>sNr6 会计薄||帐薄account-book
\(t@1]&jw 3%.#}O,( DJgTA]$& [<'-yQ{l\ 营业报告书||损益计算表account of budiness||business report
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F(t=!k,4\ 借贷细帐||交验帐account rendered
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V*%V; vN3Zr34 ^"J8r W6[ 明细帐account stated
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<< 与…银行开立一户头to open an account with
gi0W;q [HCAmnb &QhX1dT+ B'^:'uG 与…银行建立交易to keep account with
6oF7:lt h6} lpd } :Z#}8 SPp#f~%m 继续记帐to keep account
kWdi595 /4xki_} J!:SPQ 'Ysx= 与…有交易to have an account with
0_CN/5F Q>n|^y6 (PfqRk1Y da (km+ 作成会计帐||有往来帐项to make out an account with
3E3HL7 z)HD`Ho ;A#`]-i C jg?x&'u\) 清算||清理债务to make up an account
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H6c{'& 清洁帐目||与…停止交易to close ones account with
EY \H=@A }<dRj =b/L?dR.- /~^rr
f 结帐to close an account
Vb9',a?#n R58-wUto e^O(e tO0!5#-VR 清理未付款to ask an account||to demand an account
+zy=50, C:Hoq( y~75r\"R QcgfBsv96 结清差额to balance the account with
H/Llj.-jg %Qj;, #z 4Z/f@ZD Sv &[f}S 清算to settle an account||to liquidate an account||to square an account
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"c /Ml.}7& yrR1[aT 6C-z=s)P& 审查帐目||监查帐目to audit an account
hcyM6:} C*`mM'# w+N> h;j X=>=5' 检查帐目to examine an account
e6!LS x}y sVl-N&/ P LueVz $jg*pmR- 转入A的帐户to charge the amount to As account
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U 以计帐方式付款to pay on account
qM.bF&&Go lv]hTH 4T ~{Mn{ G>q(iF' 代理某人||为某人on ones account||on account of one
ezMI\r6 E<c9#I= FHC\?Cg 6qp%$>$Vt; 为自己计算||独立帐目on ones own account
f-%NaTI !&"<oPjr+ AW,53\ 0 DoeiW= 由某人收益并负风险on ones account and risk||for ones account and risk
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j1& gmm|A9+tv 由某人负担for ones account||for account of one
T8HF|%I A$w4PVS PnoPbk[< q#8 [ 按某人指示||列入某人帐户by order and for account of one
rs~wv(' ' Tc]KXD6 o0pII )v rf$X>M=G 列入5月份帐目for May account
M{*Lp6h lgb?)= d.P\fPSD kP?KXT3y 编入某中帐项下to pass to the account of||to place to the account of
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K%Gl" 寄出清算书to send in an account||to send in render an account
V,G|k!! Q_Gi]M9 dX)GPC-D7 X0n~-m"m 支票薄cheque book
!Uq^7Mw z5r$M qk;{cfzHA ^/U|2'$'>E 支票陈票人cheque drawer
:Cp'm'omb ?'<nx{!c sUU{fNC6| Ba/Yl 持票人cheque holder
]~E0gsq u6bXv( >b]S3[Q( wy}k1E'M 不记名支票cheque to bearer||bearer cheque
rhb@FE)Mc (owrdPT! P`e!Z: >J>b>SU=- 记名支票||认人支票cheque to order
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ew# 到期支票antedated cheque
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Y 未到期支票postdated cheque
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L 14"J d\M8 ?|ZTaX6A x4/M}%h!;B 保付支票certified cheque
6KOlY>m] _z1(y}u} ME=/|.}D< j7)Ao*WN 未获兑现支票,退票returned cheque
[Ts"OPb%~ n2IV2^ " = hN
!;7G HO''&hz 横线支票crossed cheque
/0eYMG+K= {4-[r#R<M b@2J]Ay E* A4]s~Ur 普通横线general crossing
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O //4Xq8y <bD>m[8, 特别横线special crossing
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@v) +a*^{l}AST jr3ti>,xV 空白支票blank cheque
I'@Ydt2 ,DZX$Ug~+E uy}%0vLo MXyaE~LK 失效支票,过期支票stale cheque
uZ=NSbYsA U2%.S&wS,e (~J^3O]Fo G7CG~:3h+ 普通支票open cheque
YXI'gn2b# PClMQL# \2vg{ \~5C7^_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
jH6&q~# mSo_} je( t&(PN%icD ]7rj/l$u 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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*rA'im _Dwqy( 支票换现金||兑现to cash a cheque
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pOuy8 清理票款to clear a cheque
UYz0PSV=. #-GJ&m8 7YAIA%8 kVD(Q~< 保证兑现to certify a cheque
?Q72 ;/$ a:_I JXj8Br?Z@ "jaJr5Wv=y 填写支票数额to fill up a cheque
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d h/,${,}J X~xd/M=9^ `~W-Xx 支票上划线to cross a cheque
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lKlpl .T*GN|@$! ys#i@ l]]l 开发支票to make out a cheque
1U,1)<z~u Z'k|u4ZC U bYEEY# Z,.G%"i3C 签发支票,开立支票to draw a cheque||to issue a cheque
.uE Pnzi {vE(l' fkSwD( L.=w?%:H= 透支支票to overdraw a cheque
Y+3!f#exm sk|=% }y )aX2jSp _0 m\[t. 背书支票to endorse a cheque
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P 请付票款||清付票款to pay a cheque||to honour a cheque
]1gx#y 2 <vUVP\u~$ &ciN@nJ|$z 1+7GUSIb 支票退票to dishonour a cheque
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Sr4c 拒付支票to refuse a cheque
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{6z{ O6]. *25 拒付支票to stop payment of a cheque
%5*@l vy TH &qX k'X;ruQ:tF =\{\g7 提示要求付款to present for payment
OD=!&LM m~'? /!! dC<LDxlv Em7 WDu0 见票即付持票人payable to bearer
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m-I5!=O 支付指定人payable to order
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u _u}4j 9T ?U7) XvQ 已过期||无效out of date||stale
k6Cn"2q < ` rm?a0 [\Qr. 2 Q# ?wXX47 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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&A vUJ (.3'=n|kE NcM>{{8 文字与数字不一致words and figures differ
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V|MY!uV l|V;Ys5f 支票
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Vc3mp;6" 时间已过account closed
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