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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"N&*V2 会计报表statement of account
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(g 往来帐目account current
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8px 现在往来帐||存款额current accout
}}l jVUpC% |xT'+~u >-y}t9[/ 8Y_lQfJa 销货帐account sales
fNV-_^,R9 NZ?dJ"eq7 wEw;],ur k\RS L 共同计算帐项joint account
4?]s%2U6 gYloY=.Z$' -;Te+E_ \(}pm#O 未决帐项outstanding account
c<sq0('` $-.*8*9 u4'B n] t3d 贷方帐项credit account||creditor account
X`fm5y C}ASVywc,1 z/nW;ow ?J-D6; 借方帐项debit account||debtor account
"N)InPR- -C8LM ls |{RCvm J ~KygQ3% 应付帐||应付未付帐account payable
DcG=u24Xy! E,fbIyX w_DaldK* Kw2]J)TO 应收帐||应收未收帐account receivable
N,.awA{ ~S$ex,~ 7I*rtc&Kb "1`w>(= 新交易||新帐new account
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K8z Gyrc~m[$ 未决帐||老帐old account
A|GsbRuy c:+UC phB d+zQc BU7QK_zT: 现金帐cash account
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y|NY,{:] ",' Zr<T ]:m4~0^#-( 流水帐running account
r?dkE=B KFy|,@NI foB&H;A4oC G_5w5dbG 暂记帐||未定帐suspense account
0.c96& xk3)#* c._!dqR .- []po 过期帐||延滞帐overdue account||pastdue account
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rB|4 杂项帐户sundry account
19RbIG/X s@Loax6@B Do5{t'm3 ~}SQLYy7Z 详细帐单||明细表detail account
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D`s' t;:Yf o{ccO29H/ 呆帐bad account
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E[1 i8DYC=r ;yCtk ~T% 会计项目title of account
>5zD0!bA \&U"7gSL l{VJaZ $M k^K%."INn 会计薄||帐薄account-book
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h/C{ 营业报告书||损益计算表account of budiness||business report
1^[]#N-Bu ju4wU;Nu ?,C'\8' &4)PW\ioY 借贷细帐||交验帐account rendered
AJ6O>Euq @V+KL>Qw =/4}!B/ 3M'Y'Szm 明细帐account stated
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qn5 . TNJuuO jO`L:D/C 与…银行开立一户头to open an account with
E~8J<gE `_"?$ v2F RER93:( ?}jjBJ& 与…银行建立交易to keep account with
=,08D^ xY 1KJ[&jS ] W#wC kq(]7jU$[ 继续记帐to keep account
n:Dr< q. ZJ[p7XP APU~y5vG ( 9Z3Vf[n5\ 与…有交易to have an account with
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s5X51#J#~ :z$+leNH\ L_!}R 作成会计帐||有往来帐项to make out an account with
9A}y^=!` 9$%S<v $us7fuKE ~$7YEs) 清算||清理债务to make up an account
ZKi?;ta= SW Hi iF@ :K!L-*>A9 RVpo,;: 清洁帐目||与…停止交易to close ones account with
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p G@<[fO|Iam 9v7}[`^ 结帐to close an account
Tcq@Q$H &*~_ "WyU W@~a#~1O msw=x0{n5 清理未付款to ask an account||to demand an account
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lQ|D 清算to settle an account||to liquidate an account||to square an account
X\BdN Hr ^5-SL?E =z}M(<G {65_k 审查帐目||监查帐目to audit an account
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4"=5 \K:?#07Wj4 检查帐目to examine an account
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4q Angt=q w X.]O!^X~ ~vfPsaRh 转入A的帐户to charge the amount to As account
N$cAX^~ M|7{ZE`Y !Eb!y`jK So#>x5dL 以计帐方式付款to pay on account
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Pw>Ta ; No]#RvEd3 代理某人||为某人on ones account||on account of one
*(nu0 g<i>252> i6E~]&~.v &lB>G[t 为自己计算||独立帐目on ones own account
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]{tF 由某人收益并负风险on ones account and risk||for ones account and risk
n5?7iU&JIo 7i9wfc h$U N gOc2I b yJ[1UK 由某人负担for ones account||for account of one
t},71Ry <z{,@Z} 0Y*Ag,S Kuh)3/7 按某人指示||列入某人帐户by order and for account of one
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K )9f\1\ :Y&h'FGZm (vbI4&r 列入5月份帐目for May account
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C0j`H( 编入某中帐项下to pass to the account of||to place to the account of
\-:4TuU d?=r:TBU eo4v[V& q_0,KOGW 寄出清算书to send in an account||to send in render an account
C0'_bTfB M}9PicI?7 E^V4O l< (APGz,^9# 支票薄cheque book
Y!_e,]GW 0u ,nSvch EBplr , 2sT\+C&H 支票陈票人cheque drawer
BE," lX H`8}w{ft& w'P!<JaZ ?rgtbiSW- 持票人cheque holder
+v|]RgyW) 93y!x} stlkt>9 p}-B>v 不记名支票cheque to bearer||bearer cheque
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oF(|NS^ 记名支票||认人支票cheque to order
E%\Ohs7 6zW3!_tz hSSFmEpr |(rTz!!- 到期支票antedated cheque
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mq R}\n@X* 未到期支票postdated cheque
EB[B0e7} Z66q0wR7 4'0rgS =^gZJ@ 保付支票certified cheque
F]^ZdJ2 <I^Tug\M+ 5KwT(R o kV+O|9 未获兑现支票,退票returned cheque
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tB5P 横线支票crossed cheque
w;KNS' <>^otb,e$ 0^&-j.9 ?ZT+4U00U 普通横线general crossing
e'1}5Ky %P-z3 0FHp eEMU,zCl B&c*KaK;~ 特别横线special crossing
8yn}|Y9Fu uvj`r5ei R3gg{hQ h;2n2.Q 空白支票blank cheque
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9?9` SFx|9$hXm h[I~D`q)v 失效支票,过期支票stale cheque
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j khtYn.eaL T_*R^Ukb5 \*k}RKDwT 普通支票open cheque
E]j2%}6Z% QAmb_:^"d Fb9!x/$tGV q\a'pp9d 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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"] 0sR o&b1-=MC2 x7l3&;yDv 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
1Ydym2 Foc) u~ beCTOmC ;OynkZs) 支票换现金||兑现to cash a cheque
tW|K\NL UN6Du\)]d a+Z95~*sZ" YFY$iN~B, 清理票款to clear a cheque
]K(>r#'nH ^+20e3 ~Y ?XNQ_m8f szx7CP`<8 保证兑现to certify a cheque
vkQkU,q ;.4A,7w# ]5}C@W@_ '8b/TL 填写支票数额to fill up a cheque
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R<jt$--H u!VAAX 支票上划线to cross a cheque
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3GWhrx ``p()^zT 开发支票to make out a cheque
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u^?e Ow\dk^\-G8 #}Qzu~ 签发支票,开立支票to draw a cheque||to issue a cheque
<p74U( V "\9!9U#! `pzXh0}| xbv 透支支票to overdraw a cheque
[spJ%AhV ~\^h;A'3 xF4>D!T%8 udV.$N 背书支票to endorse a cheque
W%xg;uzp 6eNo}Tos9 ,@1.&!F4it B8'e,9 请付票款||清付票款to pay a cheque||to honour a cheque
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!5;A.f UtebSQ+h\ 拒付支票to refuse a cheque
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p5@ht :bhpYEUMx ktILKpHt" u::2c 拒付支票to stop payment of a cheque
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ms@D% T7!"gJ f;u<r? >Z 提示要求付款to present for payment
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("V v~2$9x!9 .9< i +x3T^G 见票即付持票人payable to bearer
KfO$bmwmx J4Ix\r_ d3$&I==;: /NH9$u.g 支付指定人payable to order
/"Bm1 B|~tW21 `Eijy3>h I'_u4 已过期||无效out of date||stale
9D2}heTN )L*6xTa~ X5| <qu SOq{`~,4B 请给出票人R/D||refer to drawer
OKo39 A\fu yj6o533o Yy$GfjJtL] TfD]`v`] 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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D ]H@Sx 文字与数字不一致words and figures differ
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N$c kIb)I(n 支票
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qH3|x08 时间已过account closed
BrdHTk= Vy {R2gz]v4 7gL N7_2 4xg7oo0iJ 更改处应加盖印章alterations require initials
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wF +9Iu 时间已过effects not cleared
FCC9Ht8U? O>Vb7`z0< vPm&0,R*y: v&hQ;v 停止付款payment stopped
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~.k-b<{[ ;b(*Bh< 03F%!Rm/j 支票毁损cheque mutilated
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H(\3,l 汇款||寄钱to remit||to send money
}klET i@=0fHiZQ 2yu\fu :x36^{7 寄票供取款||支票支付to send a cheque for payment
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D0>L' XYJ7k7zc+Y F~;G[6} Hm>M}MF3 寄款人a remitter
or?@Ti; #J1vN]g {*gO1TZt9 d|^cKLu 收款人a remittee
82S?@%}#J DrfOz#a0Uu ?#OGH`ZvkI 6qW/Td|g 国外汇票foreign Bill
cR/-FR =Kq/EDe B0_[bQoc1 [^rT: %Z 国内汇票inland Bill
<Yzk]98W5. ra="4T$va y\=(;]S' CdxEY 跟单汇票documentary bill
8VbHZ9Q :xn/9y+s vdwh59W qb^jcy 空头汇票accommodation bill
C$9+p@G6 i%1ny`Q ikr|P&e#u dQ&S&SW 原始汇票original bill
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[N#*kK X67.%>#3 改写||换新票据renewed bill
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