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。
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k_yM 会计报表statement of account
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往来帐目account current
y,*>+xk, /cy'% .! (j%d{y4 JVORz-uBs 现在往来帐||存款额current accout
5nGDt~a U~mv1V^. sc2nLyn$ YGA("< 销货帐account sales
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t8]w 2g6G\F +!I7(gL 9P3jx)K 共同计算帐项joint account
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([ 未决帐项outstanding account
J#0oL_xY# U[$KQEJYj pLFJ"3IJB 3q>6gaTv 贷方帐项credit account||creditor account
[3s p 6;lJs,I1w{ <&?gpRK !*0\Yi,6 借方帐项debit account||debtor account
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>G{+ 9q2 >_Mv QL>G-Rp s7FJJTn 应付帐||应付未付帐account payable
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ym 1$q>\ LiyEF&_u 应收帐||应收未收帐account receivable
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&N#~l* 新交易||新帐new account
-$(,&qyk [mSK!Y@u %`%xD>![ r@&d88U: 未决帐||老帐old account
9E (VU. No)v&P% B/i` g<[_h(xDeG 现金帐cash account
Ul?Ha{W 8t$a8 PE a2dlz@)J J~5VL |ca 流水帐running account
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GE1 lD!o4ZAo )$/Gh&1G 暂记帐||未定帐suspense account
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V|> u, `0rEV_$ j:%~: 过期帐||延滞帐overdue account||pastdue account
q|,I\H5} v/]Bo[a ,w|f*L$ "`DCXn#mB 杂项帐户sundry account
[=Wn7cr X[8m76/V 4-`C !q 0@r rY 详细帐单||明细表detail account
R1z\b~@" 9$,?Grw~ )-824?Nl: +]Oq{v:e 呆帐bad account
H&65X Ga-AhP (=${@=!z tw8@&8" 会计项目title of account
YMG{xGPtM t_&FK A @3bQ2jn M:OY8=V 会计薄||帐薄account-book
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~1AL >9D=PnHnD $|!VP'VI YJ]]6 K+ 营业报告书||损益计算表account of budiness||business report
\GeUX<Fl 9rX[z : rr2'bf<] :8U=L'4 借贷细帐||交验帐account rendered
xtKWh`[& -^8gZk/(W n{pS+u z E.?|L-fy 明细帐account stated
g% :Q86u "])X0z yM KcVCA }U'fPYYi8 与…银行开立一户头to open an account with
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@ 与…银行建立交易to keep account with
>Vc_.dR)E %;9f$:U 0@1AH< +Ij>\;vM" 继续记帐to keep account
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/J 8QDRlF:;< w:Fes zT0rvz1),M 与…有交易to have an account with
y}ez js gOa'o< *G$tfb( -yOrNir}W 作成会计帐||有往来帐项to make out an account with
V4f~#Tp zl46E~"]x ~f2H@# YY]JjMkU 清算||清理债务to make up an account
5KU}dw>*g qev1bBW =0`"T!1 3> -/sii 清洁帐目||与…停止交易to close ones account with
,JRYG<O_T BBnbXhxZ V;ZyAp `DO`c>>K 结帐to close an account
z?_c:]D gA~BhDS rE[*iq,# ^~|P[} 清理未付款to ask an account||to demand an account
k}l5v)m }Gr5TDiV0\ S1wt>}w0$ 5NbI Vz 结清差额to balance the account with
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\]l( !NK8_p|X /K<Xr[z~y U/Z!c\r 清算to settle an account||to liquidate an account||to square an account
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VR2BdfKU, :gVz}/C.@ A1Mr 审查帐目||监查帐目to audit an account
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L ]K?z|&N|HK UL$^zR3%d 检查帐目to examine an account
#z-6mRB )-#% :}FMauHh 3\|e8(bc 转入A的帐户to charge the amount to As account
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IfeG"ua| tx Lo= 以计帐方式付款to pay on account
KQaw*T[Q3w {HNGohZt cG6Q$ CspY+%3$ 代理某人||为某人on ones account||on account of one
j\f;zb?F *5sr\b4#S :e ?qm7 cB 0wB ?U~ 为自己计算||独立帐目on ones own account
Vd4x!Vk *bDuRr?v9 lLxKC7b +dSe"W9 由某人收益并负风险on ones account and risk||for ones account and risk
"]JE]n}Ulg +*a:\b"fx &9, 6<bToP QL"fC;xUn, 由某人负担for ones account||for account of one
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;B o 2$ Ex^7`-2,B Q?L-6]pg 按某人指示||列入某人帐户by order and for account of one
Ti#2D3 )MHvuk:I) &48wa^d V9I5/~0c 列入5月份帐目for May account
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ur<` bT,]=h"0 vi["G7 ~A}"s-Kq5 编入某中帐项下to pass to the account of||to place to the account of
-wvrc3F R"];`F(# A&~G uNxR#S 寄出清算书to send in an account||to send in render an account
!F/;WjHz }?$d~]t) =<y$5"| ce.'STm= 支票薄cheque book
BOrfKtG\ gnlGL[r| :-xp'_\L ha1 J^e 支票陈票人cheque drawer
73A1+2 <QQgOaS`2 ~#h@.yW^JN aDm$^yP 持票人cheque holder
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.7~ 不记名支票cheque to bearer||bearer cheque
_]E"hr6a K8XX O " {UQpD WO/;o0{d\9 记名支票||认人支票cheque to order
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-d[9mS 8RVNRV@g% fa8vY 到期支票antedated cheque
BLgmFE2 r4@!QR<h ?9mFI (r~ %E3|b6k\ 未到期支票postdated cheque
?=dyU( usZmf=p-r _&DI_'5q+ 1u:OzyJy 保付支票certified cheque
q@~N?$> !sfOde)$ Fx~=mYU 8wp)aGTcU 未获兑现支票,退票returned cheque
/FJAI Vz1ro %0YwaxXPn7 Wy.2*+5FX0 横线支票crossed cheque
HTao)`. hzg&OW=: dB ?+-aE -PbGNF 普通横线general crossing
/(8Usu?g. '!]ry< PPU,o8E+ pFXDo4eH 特别横线special crossing
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:PBmE HDvj{ IFlDw}M!9 R9f*&lj 空白支票blank cheque
5?kJ]: @QV|<NeH 0$b)@ SSYE& 失效支票,过期支票stale cheque
|y)R lb#d |lm k {_X%H/ MLtfi{;LH 普通支票open cheque
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GGH2 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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&~ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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ZE.nB- H 支票换现金||兑现to cash a cheque
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B| 清理票款to clear a cheque
<f%JZ4p* y/k6gl[` Vcz ExP \`}Rdr!p% 保证兑现to certify a cheque
;XNe:g.CR 2>p K -^]8wQU J3KY?,g3O_ 填写支票数额to fill up a cheque
TCYjj:/ B!0o6)u' I:CnOpR>A tsVQXvo 支票上划线to cross a cheque
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/{vv n eu@hmR8T ~B;kFdcVXn 开发支票to make out a cheque
VC5LxA0{ ,X25 -OFZ ~CIA6& r1b{G%;mJ 签发支票,开立支票to draw a cheque||to issue a cheque
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`] 8,=N~(pd` jq:FDyOAW kW0|\ 透支支票to overdraw a cheque
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_+[;NBz Aw9se"d ,~u 5SR 背书支票to endorse a cheque
=Ryh@X& c,pR+DP k ,wr6>'Vt OFJ49X 请付票款||清付票款to pay a cheque||to honour a cheque
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9}L +/, 4scY8(1 /?uA{/8 iU"jV*P] 支票退票to dishonour a cheque
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4>eY/~odq] 拒付支票to refuse a cheque
\H|tc#::{ ^0vK > r'0IAJ-; soh)IfZ 拒付支票to stop payment of a cheque
Gx/sJ( n6D9f~8" Qz)1wf'y JAJo^}}{b 提示要求付款to present for payment
]D_"tQ?i UJ0fYTeuI ~R^~?Y%+< dS]TTU1 见票即付持票人payable to bearer
k+#6 #^%HJp^ )7!q>^S{B x&}pM}ea 支付指定人payable to order
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M$K?t iR}3 [ 已过期||无效out of date||stale
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jl( mU0j K@^&M =)_9GO 请给出票人R/D||refer to drawer
7|Z=#3INw 7^1yZ1( RW| LL@r 1./uJB/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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tg =ClZ- L&h@`NPO a 文字与数字不一致words and figures differ
dxHKXw .axJ '*~W 1eQfc{[g |NuX9!S 支票
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D<=x<. 时间已过account closed
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ACpUB Rdb[{Ruxb
99W-sV 更改处应加盖印章alterations require initials
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mI1wV[ 时间已过effects not cleared
%C8p!)Hu *B<Ig^c Y)~Y; ;/G 4}0DEH.Vx 停止付款payment stopped
M"XILNV-~ i;:gBNmo= |5J'`1W ( X(61[Lu 支票毁损cheque mutilated
NMaZ+g!t( w5/`_m! u7PtGN0r% `Wc"Ix0 汇款||寄钱to remit||to send money
6( #fGH&[ _FpZc?= f3r\X 8&[Lr o9 寄票供取款||支票支付to send a cheque for payment
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,eJ/] +M )ep\j p2m@0ou 寄款人a remitter
(RXOv"''= ~rnbuIh C8^h`B9z&I #6g9@tE 收款人a remittee
V]E#N R7'6#2y PhUG}94 0`WjM2So 国外汇票foreign Bill
7(8i~} XK*55W&og h?Y->!' c>SFttbU 国内汇票inland Bill
ShP&ss .qd/ft2 Q:L^DZkGV c<k=8P 跟单汇票documentary bill
$ ,:3I*}be aNt+;M7g` u& 4i=K'x8 W;Pdbf" 空头汇票accommodation bill
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jPPgI 9N+3S2sBx& 原始汇票original bill
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{{4 x]6-r`O7r |2L|Zp& 改写||换新票据renewed bill
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54lU~ " k?bIu 即期汇票sight bill||bill on demand
z`Jcpt m{v*\e7P {/)q= LL0Y$pHV …days after date||…days after date…日后付款
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zOM m}-*B1 …months after date||…months after date…月后付款
C{*' p+f $q$G =~D QX\ 0I v(ioB= 见票后…日付款…days after sight||…days sight
a<NZC ia9=&Hy]) H1t`fyri2 8mm]>u$ 见票后…月付款…months after sight||…months sight
+nIjW;RU %#jW ]Pp}=hcD {py"Ob_ 同组票据set of bills
g7UZtpLTm hl/) 1sOIR Vr^UEu.w? f0|wN\ 单张汇票sola of exchange||sole of exchange
b)[2t^zG i^SPNs= Bs3M7zRG $eq*@5B 远期汇票usance bill||bill at usance
/ucS*m:<x Oxp!G7qfo {aVRvZH4 sU$<v( `" 长期汇票long bill
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] eY V Jk7 &} rmDx 1a]P+-@u[ 短期汇票short bill
2CF5qn}T ?8/T#ox BO,xA -+ )Tl]1^ 逾期汇票overdue bill
dJ9v/k_ K%g_e*"$ hDf!l$e. jX;$g>P 宽限日期days of grace
g7;OZ#\ M{jJ>S{g pSl4^$2XR Bfu/w 电汇telegraphic transfer (T.T)
m##_U9O u*m|o8 "!9FJ Y [OYSNAs*y 邮汇postal order||postal note (Am.)||post office order||money order
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<dKHZ4 RgD %pNhI )B9 /P>c 本票promissory note (P/N)
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$(5jI} emMk*l, 押汇负责书||押汇保证书letter of hypothecation
v:gdG|n" `$Y%c1; mM2DZ^"j( jfU$qo!gi 副保||抵押品||付属担保物collateral security
N5b^ #OwxxUeZ +62}//_? =bOMtQ] 担保书trust receipt||letter of indemnity
*pYawT !q1XyQX jGUegeq 8I7JsCj 承兑||认付acceptance
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G2dPm}s ZG T}jW,Ost q\/xx`L 单张承兑general acceptance
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s{:Thgv,9 有条件承兑qualified acceptance
JYnyo$m/ (\%J0kR3[ uBw[|,yn2* 7|k2~\@q 附条件认付conditional acceptance
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6 e>Dux 部分认付partial acceptance
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