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。
m$:o+IH/ 会计报表statement of account
}cG!93 aQaO.K2 iFW)}_. A|8(3PiP 往来帐目account current
AjK'P<:/ *O|Z[> Cv|ya$}a ]-&
ehW 现在往来帐||存款额current accout
w7]@QTC nmVL%66K Y`3>i,S6\ nJ4i[j8 销货帐account sales
`bffw:;% C-$S]6 A5zT^!`[ &gZ5dTj> 共同计算帐项joint account
:0j9 2hl'mRW [|\~-6"7N| jnX9] PkJ 未决帐项outstanding account
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;w)- Zj rm NqS+t 贷方帐项credit account||creditor account
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~Wpf 借方帐项debit account||debtor account
_YY:}'+ i3*S`/]p iNgHx[*? [Zk|s9 应付帐||应付未付帐account payable
*Y6BPFE*4 Kgi%Nd 6yKr5t H4 utC]GiR 应收帐||应收未收帐account receivable
Ujw A06 ^S'}RZ*> !j6]k^ra it!8+hvq9* 新交易||新帐new account
e;R5A6| EUU9JnQhBJ %8tlJQvu ](4V3w. 未决帐||老帐old account
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G:$wdT(u v&%GK5j7O 现金帐cash account
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$r ^_r8R__S: 流水帐running account
r@0HqZx` s!``OyI/Z <P7f\$o~ z@^l1)m 暂记帐||未定帐suspense account
9`+c<j4/B iV[g.sP- *;8tj5du bN@V=C3 过期帐||延滞帐overdue account||pastdue account
>Qz#;HI .HF+JHIUu W`K XO|'p@ 8*I43Jtlf, 杂项帐户sundry account
|AW[4Yn> g= k}6"F~ 2c@R!* R4u=. 详细帐单||明细表detail account
}kdYR#{s G eN('0 0F6^[osqtl ~xpU<Pd* 呆帐bad account
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Mb=vIk{Bf 会计项目title of account
u{yENZ^P _ro^<V$% MQY^#N 9%j_"+<c 会计薄||帐薄account-book
A!No:?S Wo2TU! tzJdUZJ 4<)%Esyb 营业报告书||损益计算表account of budiness||business report
rY_)N^B|nF x'@0]f.
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y< gEbe6!; q3 借贷细帐||交验帐account rendered
o {Sc e)LRD&Q ifl`QZp_ RrRrB"!8nR 明细帐account stated
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|> l9"0Wu@_x &duWV6Acw 与…银行开立一户头to open an account with
{v+,U} ~UX@%0%)N `@q[&^ n]?Yv E 与…银行建立交易to keep account with
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4f ,3&XV%1 %bgjJ` 继续记帐to keep account
#g*U\y O-y/K2MC* J^8(h R x7)j?2 与…有交易to have an account with
e`zx#v losm< i"Hec9Ri O*xC}$OOn 作成会计帐||有往来帐项to make out an account with
B :#5U85m @^]wT_r M3ihtY A5cx!h 清算||清理债务to make up an account
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B,@geJ 清洁帐目||与…停止交易to close ones account with
'NHtCs=F 8}z]B^?Fy huFT_z_;; V/5.37FSb 结帐to close an account
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{&" GSo&$T;B6 清理未付款to ask an account||to demand an account
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CZ*#FY @v{lH&K:; 结清差额to balance the account with
uyBmGS2 vFKX@wV S .XDY1~w0 3SI:su 清算to settle an account||to liquidate an account||to square an account
6Y?%G>$6 qNb|6/DG !wP|t#Sc9 &N4Jpa}w/% 审查帐目||监查帐目to audit an account
;^+# ev~/Hf 0qP&hybL[( I3sH8/* 检查帐目to examine an account
*FhD%>< Tk~RT<\Ab+ Mx?]7tI :'1UX <&B 转入A的帐户to charge the amount to As account
'](4g/% 8 Z|c!QIU K5l#dl_T u\LG_/UJV1 以计帐方式付款to pay on account
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sV3I& R-odc,P= /8m2oL\< |]=. ^ 代理某人||为某人on ones account||on account of one
a (Q4*XH4 YbCqZqk &"X6s%ZH| 4cZig\mE; 为自己计算||独立帐目on ones own account
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svB X^2 04K%: 0LI:R'P+P[ 由某人收益并负风险on ones account and risk||for ones account and risk
0u0<)gdX WH:[Y7D ^Ej4^d ]LGp3)T- 由某人负担for ones account||for account of one
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Z_L_U} 按某人指示||列入某人帐户by order and for account of one
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"S=RX#+ [s1Hd~$ 列入5月份帐目for May account
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? 31BN ?q >Hh8K<@NL a2:Tu 编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account
OBF3)L] 6yIl)5/= B_f0-nKP qg7]
YT& 支票薄cheque book
b0\'JZ 8 I'1~d%$ re.%$D@ TmN}TMhZ 支票陈票人cheque drawer
NW-l_]k 7Pt*V@DHS |=OO$z;q| P1PP#>E-2 持票人cheque holder
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Vk` 1[k~*QS 不记名支票cheque to bearer||bearer cheque
d2H&@80 P\ yt!S2 Kd_WN;l uj.~/W1,! 记名支票||认人支票cheque to order
)g4oUZDF JOj\#!\>k0 gto@o\&= C,C=W]G 到期支票antedated cheque
;OYwZ qZ!1>`B vPG!S{4 Y^dVNC3vd 未到期支票postdated cheque
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I {Y5h*BD> !$q1m@K1 vcB+h;x 保付支票certified cheque
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H 5H6GZ:hp :oB4\/(G# 未获兑现支票,退票returned cheque
lY}mrb >l$vu-k)~4 b("JgE` uTJi }4cw 横线支票crossed cheque
UT[9ERS RJs_ S YtQKsM S(A0), 普通横线general crossing
zIbl[[M& !DnG)4# H+zn:j@~L *jWU8.W 特别横线special crossing
;>=hQC{f> l,/q#)5[ hMJ \a OU=9fw 空白支票blank cheque
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!Ub$> /x_C 98C~%+ "xdJ9Z-B 失效支票,过期支票stale cheque
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U^R Cu({%Gy+ !W:QLOe6F 普通支票open cheque
y_"GMw $2BRi@ Y,D\_il_ #},]`"n\ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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S' 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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= v85&s 支票换现金||兑现to cash a cheque
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^y7 va8:QHdU gb(\c:yg1R E08AZOY&g 清理票款to clear a cheque
dab>@z4 NtTLvO6 `j>qOT Lu:!vTRmw 保证兑现to certify a cheque
U7crbj;c)d #`"' 6X|KKsPzX B_5q}Bp< 填写支票数额to fill up a cheque
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C,PCU <q 支票上划线to cross a cheque
GWE`'V d+T]EpQJ* '%RMpyK~ s*9tWSd 开发支票to make out a cheque
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V1y 56<LMY|d 签发支票,开立支票to draw a cheque||to issue a cheque
M~662]Ekk z5'VsK: xC;$/u%' Zl,K# 透支支票to overdraw a cheque
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1}jE?{V* R&xD|w8UjM hChM hc 背书支票to endorse a cheque
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Kv#daAU *fd` .} 请付票款||清付票款to pay a cheque||to honour a cheque
M.OWw#?p:_ D 0n2r M3z7P.\G 0_] aF8j 支票退票to dishonour a cheque
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pe #P 拒付支票to refuse a cheque
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-#V 拒付支票to stop payment of a cheque
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B: shn-Es* HdnSs0/ 提示要求付款to present for payment
d?{2A84S lmc-ofEv `GDYL7pM( rRt<kTk!U 见票即付持票人payable to bearer
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o;0Fx 支付指定人payable to order
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7N Fh/C{cX9g 87>Qw,r RI*%\~6t? 已过期||无效out of date||stale
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'K"*4B^3 |$w-}$jq5 请给出票人R/D||refer to drawer
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Q$zlxn 7\ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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N`YP Z"^@B2v ZT8j9zs 文字与数字不一致words and figures differ
A3$b_i @P Cwh;+3?C| 3gh^a;uC ^KF'/9S
支票
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'I 时间已过account closed
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dEp=;b s 更改处应加盖印章alterations require initials
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]mh+4k?b 时间已过effects not cleared
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y {XC rjO| R}Y=!qjYE= 停止付款payment stopped
2fk b#U%aPH F"C Yrt Q!{Dw:7 支票毁损cheque mutilated
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