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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   -VPda @@w  
会计报表statement of account =]<JkWSk  
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往来帐目account current ~zD*=h2C  
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现在往来帐||存款额current accout QLum=YB  
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销货帐account sales rN5;W  
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共同计算帐项joint account ^":Dk5gl  
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未决帐项outstanding account ~sUWXw7~  
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贷方帐项credit account||creditor account kFsq23Ne  
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借方帐项debit account||debtor account q26%Z)'nf  
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应付帐||应付未付帐account payable 1ps_zn(  
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应收帐||应收未收帐account receivable 6*r3T:u3  
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新交易||新帐new account u{"@ 4  
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未决帐||老帐old account ?g~g GQV  
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过期帐||延滞帐overdue account||pastdue account s*0PJ\E2  
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会计项目title of account Evn=3Tw  
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会计薄||帐薄account-book 7.o:(P1??g  
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营业报告书||损益计算表account of budiness||business report v3i]z9`  
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借贷细帐||交验帐account rendered %`P6a38j  
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与…银行建立交易to keep account with U9[ &ci  
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继续记帐to keep account S0\;FmLIc  
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与…有交易to have an account with UN <s1  
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作成会计帐||有往来帐项to make out an account with W)dQ yZ>J  
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清算||清理债务to make up an account lLO|,  
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清洁帐目||与…停止交易to close ones account with *OOi  
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结帐to close an account O,`#h*{N  
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结清差额to balance the account with eI8rnp( Ia  
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清算to settle an account||to liquidate an account||to square an account &vf9Gp+MK  
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审查帐目||监查帐目to audit an account +gZg7]!Z  
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检查帐目to examine an account X]^FHYjhS  
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由某人收益并负风险on ones account and risk||for ones account and risk 7ojU]ly  
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由某人负担for ones account||for account of one K90wX1&  
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按某人指示||列入某人帐户by order and for account of one 'CF?pxNQ l  
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寄出清算书to send in an account||to send in render an account ss{y=O%9"  
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到期支票antedated cheque Kia34 ~W  
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未到期支票postdated cheque rt jUHhF  
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保付支票certified cheque hL?"!  
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未获兑现支票,退票returned cheque ,(;TV_@ $  
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横线支票crossed cheque Il 4R R  
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空白支票blank cheque } %bP9  
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失效支票,过期支票stale cheque .4cV X |T  
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普通支票open cheque t_"]n*zk1  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount sK/Z 'h{|  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges haSC[[o=  
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清理票款to clear a cheque 2uzy]faM  
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保证兑现to certify a cheque F T$x#>  
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填写支票数额to fill up a cheque >|rU*+I`  
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支票上划线to cross a cheque Zq"  
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开发支票to make out a cheque giH WC%/  
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签发支票,开立支票to draw a cheque||to issue a cheque 'j$n;3  
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透支支票to overdraw a cheque ` 1 v Dp.  
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背书支票to endorse a cheque 7_~_$I~g*  
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请付票款||清付票款to pay a cheque||to honour a cheque U gTgva>?  
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拒付支票to refuse a cheque JOo+RA5d  
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拒付支票to stop payment of a cheque I.- I4F)D  
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请给出票人R/D||refer to drawer {-51rAyi  
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时间已过account closed <+: PTG/('  
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停止付款payment stopped \`-a'u=S  
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支票毁损cheque mutilated (1Klj+"p%  
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汇款||寄钱to remit||to send money @gk{wh>c  
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寄票供取款||支票支付to send a cheque for payment w/@ tH  
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国内汇票inland Bill 8BX9JoDi  
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原始汇票original bill %:\GYs(Y  
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改写||换新票据renewed bill v;d3uunqv  
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即期汇票sight bill||bill on demand x]vyt}oCmk  
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…days after date||…days after date…日后付款 >f(M5v(D\  
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…months after date||…months after date…月后付款 JsDT  
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见票后…月付款…months after sight||…months sight ~LJtlJ 0  
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远期汇票usance bill||bill at usance fcw/l,k9  
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长期汇票long bill ai;-_M+$  
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短期汇票short bill 4_ kg/  
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逾期汇票overdue bill +d=8/3O%  
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宽限日期days of grace +7j7zpw  
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邮汇postal order||postal note (Am.)||post office order||money order PF0A U T  
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本票promissory note (P/N) 3j/~XT  
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副保||抵押品||付属担保物collateral security Ev,b5KelD  
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担保书trust receipt||letter of indemnity ;bkvdn }  
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承兑||认付acceptance l *+9R  
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单张承兑general acceptance k .W1bF9n6  
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有条件承兑qualified acceptance ;oVFcZSA  
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附条件认付conditional acceptance n*A"}i`ix  
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部分认付partial acceptance   ;#ElJXS  
    
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