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。
\i>?q 会计报表statement of account
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Pl 往来帐目account current
WMDl=6 ?.m bK +)AG* >.Pnkx* 现在往来帐||存款额current accout
^`i#$ lf`{zc r: i]c!~` ~p6 V,Q 销货帐account sales
1;bh^WMJ ;DQ ZT \{_q.;} 7uqzm 共同计算帐项joint account
B&M%I:i 1 &jc/*Z" +uF>2b6' #"6Qj'/h 未决帐项outstanding account
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K{hVqpt nAAs{ 贷方帐项credit account||creditor account
+%z>H"J. kM l+yli3c tn\yI!a /obfw^ 借方帐项debit account||debtor account
oi7@s0@ fivw~z|[@ P-_6wfg,;> V;VHv=9`o 应付帐||应付未付帐account payable
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d|@ 应收帐||应收未收帐account receivable
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tPWLg), FW;?s+Uyx 'T;P;:!\ 新交易||新帐new account
79rD7D&g Wx%H%FeK wYXQlxd y .&iawz 未决帐||老帐old account
"m$##X\ %bn jgy IJp-BTO{V \[i1JG 现金帐cash account
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LEv V]6dscQ 流水帐running account
<]t%8GB2V QD&`^(X1p J7$5s =!A_^;NQf 暂记帐||未定帐suspense account
A1$TXr vkV0On uk:(pZ-uJ KhR8 1\ 过期帐||延滞帐overdue account||pastdue account
T@B/xAq5! OX0%C.K)hZ vzAax k% epe)a 杂项帐户sundry account
l}|%5.5- 3AtGy'NTp "Qc7dRmSxm ? pmHFlx 详细帐单||明细表detail account
a$OE0zn` Hyl%mJ ',@3>T** OU_gdp 呆帐bad account
!sP{gi#= 1<@W6@] ;(Or`u]Dr ,AFu C< 会计项目title of account
g}{aZ$sta :J@gmY:C !>&o01i ~L\z8[<C 会计薄||帐薄account-book
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pofie$ 营业报告书||损益计算表account of budiness||business report
19)i*\+ hd<c&7|G' F^BS/Yag :U%W% 借贷细帐||交验帐account rendered
x~~|.C, 7(8;to6( <{cQM$# \V8PhO;j 明细帐account stated
*Kgks 4 t\,PB{P:J =s2*H8] v>)"HL"XG 与…银行开立一户头to open an account with
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c 7,o7Cf2 z 与…银行建立交易to keep account with
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d .nu/ 继续记帐to keep account
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bs 与…有交易to have an account with
cf20.F{< m8hk:4Ae kfY}S '8H4shYg 作成会计帐||有往来帐项to make out an account with
m@v\(rT. k"zv~`i' q ^N7I@Y { @{']Y 清算||清理债务to make up an account
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%PH L+i=VGm0 清洁帐目||与…停止交易to close ones account with
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M}b ~-Qw.EdC 结帐to close an account
A[{yCn`tM CxW>~O: LYK"( C 29] G^f> 清理未付款to ask an account||to demand an account
08\,<9 vw/J8' >jLY" /%1ON9o> 结清差额to balance the account with
Vv=. -&' L^?qOylu p%=u#QNi -zeG1gr3 清算to settle an account||to liquidate an account||to square an account
MH\dC9%p `mJ6K&t$< wc4{)qDE 5e^ChK0Q 审查帐目||监查帐目to audit an account
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6g+,w%) 检查帐目to examine an account
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Z91- Cnh \%OW 转入A的帐户to charge the amount to As account
vXZOy%$o 0~/_|?]`7 z46~@y%k >}i E( 以计帐方式付款to pay on account
C33J5'(CA 9qzHS~l 0 /U{p,r6` \Uq(Zga4) 代理某人||为某人on ones account||on account of one
Ai3*QX [ sjosV `b7t4d* W[e$>yK 为自己计算||独立帐目on ones own account
ENs&RZ; ( ^Nz9{ )Y{L&A o]oum,Q 由某人收益并负风险on ones account and risk||for ones account and risk
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Fywv /@TF5]Ri SoSb+\*@h 由某人负担for ones account||for account of one
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xVfi6 按某人指示||列入某人帐户by order and for account of one
`Eo.v#< Bn&ze.F Txb#C[` 9EibIOD^/ 列入5月份帐目for May account
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RZ VTY 5]|; bP&]!jZ =MDysb&: 编入某中帐项下to pass to the account of||to place to the account of
[?N~s:} ^o&. fQ* srrgvG, jasy<IqT!{ 寄出清算书to send in an account||to send in render an account
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jSL @Qt{jI! tW}'g:s _g"<UV*H 支票薄cheque book
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7Kxp=-k Yufc{M00 支票陈票人cheque drawer
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z5R wgGl[_) ]2qo+yB TJXT-\Vk 持票人cheque holder
0[W:d=C`a t&e{_|i#+ Fd9[pU ?) d~cJ 不记名支票cheque to bearer||bearer cheque
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} ]Gq !`O1 记名支票||认人支票cheque to order
iSs:oH3l 1\I}2; oj+hQ+> NyNXP_8 到期支票antedated cheque
p9{mS7R9T <x>Mo WOL:IZX% g}(L;fy>7 未到期支票postdated cheque
j*r{2f4Rt yEE*B: )bscBj@ /aZ`[m2 保付支票certified cheque
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aO4?m+ 未获兑现支票,退票returned cheque
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?^\|-Gr 横线支票crossed cheque
&&>ekG9@ _KAQ}G3 P71Lqy)5}A c'yxWZEv 普通横线general crossing
TAW/zpps$ kMN~Y P( 8OQL: gc$l^`+M 特别横线special crossing
|aq"#Ml) YT(AUS5n 61'XgkacDS =Jb>x#Y 空白支票blank cheque
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失效支票,过期支票stale cheque
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SO0PF|{\r g]0_5?i f._ua>v,f 普通支票open cheque
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
97!;.f- (<C3Vts)) P/_['7 W7nw6;7= 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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)+9Uoe~6 <wD-qT W 支票换现金||兑现to cash a cheque
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92oFlEJ 清理票款to clear a cheque
hp|YE'uYT /cP"h!P}~~ 1bwOmhkS #o#H?Vo9b 保证兑现to certify a cheque
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;9QEK]@ "VMz]ybi^ 填写支票数额to fill up a cheque
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BHtCuY a9Zq{Ysj @`9]F7h5W 支票上划线to cross a cheque
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tsy!xA H0vfUF53l l+0oS'`V*L 开发支票to make out a cheque
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?q;b 签发支票,开立支票to draw a cheque||to issue a cheque
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`9 wi{3/ 透支支票to overdraw a cheque
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>Y@H4LF;1x EQSQFRk; 背书支票to endorse a cheque
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ULE) 请付票款||清付票款to pay a cheque||to honour a cheque
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DK /Z}}(6T t\O16O7S 支票退票to dishonour a cheque
Bdpy:'fJn <<O$ G7c xxQ;xI0+] :NTO03F7v 拒付支票to refuse a cheque
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Rj <(#ej4ar, 拒付支票to stop payment of a cheque
6j|{`Zd)G j3ls3H& +:/%3}` :7;@ZEe 提示要求付款to present for payment
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=($xG#g` 0JujesUw( 见票即付持票人payable to bearer
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支付指定人payable to order
8zq=N#x XQw9~$ n~Lt\K: )D%~`,#pQ 已过期||无效out of date||stale
|u p )fAUum ;722\y(Y 1Ai^cf:S 请给出票人R/D||refer to drawer
7_[L o4_ `\ol,B_l fI|$K)K {id4:^u&; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
@>7%qS xN'I/@ kb KqP#6^ _ 9;If&uM 文字与数字不一致words and figures differ
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支票
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:Llb< MY2 时间已过account closed
wb ;xRP"w i"=\d uHNCS zH( ?gXp*>Kg[ 更改处应加盖印章alterations require initials
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{K!)Ss 时间已过effects not cleared
TkF[x%o l%=; ^=*;X;7 !p/goqT~dY 停止付款payment stopped
-tU'yKhn 9jGu}Vo 8xMX @'|~v<<WZ 支票毁损cheque mutilated
EhBKj |y gI`m.EH}}N _(zG?]y0P #rg6,.I)< 汇款||寄钱to remit||to send money
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寄票供取款||支票支付to send a cheque for payment
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yxE 4b`=>X;W 51.%;aY~z 寄款人a remitter
6E}qL8'5x o,wUc"CE \^1E4C\": Zgb!E]V[ 收款人a remittee
IUct *n"{J(Jt` d0 /#nz Ht&YC<X 国外汇票foreign Bill
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Jm #Rr%:\* 国内汇票inland Bill
]]Ufas9 %N_%JK\{@ (uidNq hFBe,'3M 跟单汇票documentary bill
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).' 空头汇票accommodation bill
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a r,2g^K)6 原始汇票original bill
uXl3k:_n j_7mNIr f`66h M[ {+ b7sA3 改写||换新票据renewed bill
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hs 即期汇票sight bill||bill on demand
3HK\BS PeEj&4k |(^PS8wG Yz)qcU …days after date||…days after date…日后付款
MnW+25=N )}O8?d` +x}<IS8 +[g,B1jt …months after date||…months after date…月后付款
`~q <N vY`s'%WV ;YL i{ Nmh*EAJSy 见票后…日付款…days after sight||…days sight
&PtJ$0%q IV)j1 LBP`hK:>W~ lU8Hd|@- 见票后…月付款…months after sight||…months sight
+m,yA mEEd )@bQu~Y ]5:8Z@ 8DaL,bi*. 同组票据set of bills
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x]ot 2 "kqPmeI 单张汇票sola of exchange||sole of exchange
RViuJ; U:_^#\p 0_t!T'jr7 +^T@sa`[I 远期汇票usance bill||bill at usance
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~ 7Hu3>4< 长期汇票long bill
Nda *L| ,s;UfF u,4eCxYE$ k|d+#u[Mj@ 短期汇票short bill
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BIr >[*qf9$ 逾期汇票overdue bill
&@YmA1Yu)E x-3\Ls[I !%0 *z ,zY$8y] 宽限日期days of grace
lHX72s|V i~J'% a<Qp Q]>.b%s[ ]OzUGXxo~ 电汇telegraphic transfer (T.T)
?FcAXA/J{ cExS7~* u;c?d!E \)|hogI|f 邮汇postal order||postal note (Am.)||post office order||money order
P";'jVcR 83q6Sv ~qOa\#x_ [cp+i^f 本票promissory note (P/N)
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%Vh`HT 押汇负责书||押汇保证书letter of hypothecation
n.(FQx.F %bfQ$a: D}X\Ca"h @sC`!Rmy'- 副保||抵押品||付属担保物collateral security
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# [IhYh<i Y0-n\| e^D]EA]% 担保书trust receipt||letter of indemnity
d-dEQKI?; 0:Ol7 )P|),S,;Z u4h4.NHX 承兑||认付acceptance
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R 9;-p'C 单张承兑general acceptance
*bA.zmzM r<^HmpUJ ;;N9>M?b U\*J9 有条件承兑qualified acceptance
9mTJ|sN:e pcWPH. I&W=Q[m j#q-^h3H 附条件认付conditional acceptance
0Z{ZO*rK E09:E :&9s,l [K0(RDV)% 部分认付partial acceptance
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