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。
UO:>^,(j 会计报表statement of account
Q ;k_q3 82/iVm1 |=%$7b\C ;4qalxzu 往来帐目account current
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tbW&EH r1?LKoJOn 现在往来帐||存款额current accout
cuKgO{.GH &R^mpV5 R2J3R5S=[ UVI=&y]c,p 销货帐account sales
sg6cq_\ T >-F~?7Sv D1g1"^~g YYM 共同计算帐项joint account
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[< KPO((G0& R,^FJ 未决帐项outstanding account
+M.|D,wg2 3K0J6/mc Xif`gb6` HE,wEKp 贷方帐项credit account||creditor account
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E;|\?> 7olA@;$ 借方帐项debit account||debtor account
r}5GJ|p0 gTQ6B,`/8 rvfl~<G* \Fe5<G'v 应付帐||应付未付帐account payable
!EW]:u VI+Y 4T@ x NC>m&T vcSS+ 应收帐||应收未收帐account receivable
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p$0J<2 新交易||新帐new account
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+ G?V3lQI1n y\)w# 未决帐||老帐old account
[{c8:)ar w'eenIX^^ SwL\=nq+~ G^OSXf5 现金帐cash account
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mP} Fca?'^X 'qD9kJ` TDs
eWdA 流水帐running account
7xcYM }9kq? |% kK?!e+- df)1}/*L 暂记帐||未定帐suspense account
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%E 过期帐||延滞帐overdue account||pastdue account
4NzHzn x?F{=\z/o S`^W#,rj %In"Kh* 杂项帐户sundry account
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>fdN`W}M 0k>&MkM\^ g\Zk*5( 详细帐单||明细表detail account
yUG5'<lX t5qAH++axN _aGdC8%[ :Ry24X 呆帐bad account
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~*9' Rju8%FRO vP2QAGk< 会计项目title of account
vqHJc2yYkZ D^~gq`/) g=(+oK? WWLVy( 会计薄||帐薄account-book
4tU~ ^z V Y3{1Dlf `3KprpE8v 0_EF7`T 营业报告书||损益计算表account of budiness||business report
K_aN7?#.v` S#9SAX [ `lhLIQ'j yM2&cMHH~ 借贷细帐||交验帐account rendered
*J=ol a< EC]-nw ("6W.i> a3 x~B=E 明细帐account stated
x(`$D o~K 2K5I C] w< &o /z5lxS@# 与…银行开立一户头to open an account with
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" M B,>Fh X>h <&2,G5XA o0L#39`'g 与…银行建立交易to keep account with
4:'] 'E u2<h<}Y qrc/Q;$ Z]f2& 继续记帐to keep account
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3c*S"1 q#`^EqtUF 与…有交易to have an account with
<T[N.mB O| ]Ped9 gxM8IQ r<v%Zp 作成会计帐||有往来帐项to make out an account with
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-kL_ @UX@puK`/ 清算||清理债务to make up an account
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62> 63S1ed[ .M2&ad : 清洁帐目||与…停止交易to close ones account with
S$52KOo sV[Z|$&Z 5-HJ&Q j*4S] ! 结帐to close an account
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t 清理未付款to ask an account||to demand an account
!^fR8Tp9 PAV2w_X~ qk,y |7p %k
#Nu 结清差额to balance the account with
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hs ukf\* 0t?<6-3`/ 清算to settle an account||to liquidate an account||to square an account
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1+% y=xe<#L 审查帐目||监查帐目to audit an account
&6=ZT:.6Te Z4ov >5O y^u6Ly h<ct W>6v 检查帐目to examine an account
x[W]?`W3r~ :TYzzl43 0Y*gJ!a ( L\G!pP. 转入A的帐户to charge the amount to As account
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2 以计帐方式付款to pay on account
RK:sQWG jQeE07g 1vK(^u[ <VR&=YJ 代理某人||为某人on ones account||on account of one
h;UdwmT vKf;&`^qE 4*XP;` a 8hv .43 为自己计算||独立帐目on ones own account
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i^ cM@? 由某人收益并负风险on ones account and risk||for ones account and risk
n[:AV QqK{~I|l >wk=`&+V@ p
z+}7 由某人负担for ones account||for account of one
?Gv!d `(Q_ 65y VfC[U)w*vm C+]q 按某人指示||列入某人帐户by order and for account of one
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!QW 0 列入5月份帐目for May account
l)PFzIz=V i~Ob( YIH 0/00W6r0 [xs)u3b 编入某中帐项下to pass to the account of||to place to the account of
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_Z 寄出清算书to send in an account||to send in render an account
19w,'}CGk sEJ;t0.LX k#:@fH4{PA ocA'goI- 支票薄cheque book
]7R&m)16 nh&J3b}B! IJBJebqL sa gBmA~ 支票陈票人cheque drawer
Gp3nR<+ uZ`d&CEh "K$ Wh1<7 -G<2R"Q#N 持票人cheque holder
sHPwW5j/o' cwWSNm| -}qGb}F8! XG\a-dq[ 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
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_L-i oB{}-[G 到期支票antedated cheque
77&^$JpM &(uF&-PwO4 B-ri}PA K.iH 未到期支票postdated cheque
.1z$ A ?Str*XA; ^2;(2s hA1gkEM2o 保付支票certified cheque
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acR w(e+o.: jQ_|z@OV 未获兑现支票,退票returned cheque
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N z^a!C#IX &W)+8N,L bUAR<R'E 横线支票crossed cheque
u5{5ts+: ;*g*DIR &t*8oNwSs rMXOwkE 普通横线general crossing
spSN6.j H ?=pWB +zVcOS*- gM;) 特别横线special crossing
msqxPC^I Lr24bv\ L`HH);Ozw ZXsY-5$#d- 空白支票blank cheque
XEUa -M>K4*%K CNpe8M=/3 /:Z~"Q*r 失效支票,过期支票stale cheque
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.!r`f q(jkit~`A /50g3?X, l#5~t|\ 普通支票open cheque
R!_8jD:$ \%-E"[! V'Z&>6Z a$xeiy9 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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hv )4'x7Qg/ z*dQIC {#w A!>. 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
O7'<I|aD zU4V^N' ax72e hL} :Er^"9'A2 支票换现金||兑现to cash a cheque
'd2qa`H'}B dK J@{d EZ%w= !e:iB7< 清理票款to clear a cheque
T<TcV9vM v ]/OAH6D HvqF@/xh QX/X {h6 保证兑现to certify a cheque
[w+h-q \ifK~? B0b[p*gIl "W &:j:o 填写支票数额to fill up a cheque
|b$>68: `?zg3GD_ c%AFo]H wQD0vsD 支票上划线to cross a cheque
0|fb< " <fC@KY># Ge^zX$.' 7xv4E<r2 开发支票to make out a cheque
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A| 签发支票,开立支票to draw a cheque||to issue a cheque
nabBU4;h v"P&`1=T W_[|X}lWP zb>f;[ 透支支票to overdraw a cheque
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V.S X q}Ucpj <*s"e)XeqF 背书支票to endorse a cheque
&a%WM K3vseor z-EwXE EJf #f 请付票款||清付票款to pay a cheque||to honour a cheque
eu#,WwlG ==QWwPpA 0bMoUy*q S~@r 支票退票to dishonour a cheque
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v;e U@Z>/ q o! aLZ3#X 拒付支票to refuse a cheque
C`\9cej /y}"M D(y+1^> [8>z#*B 拒付支票to stop payment of a cheque
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yJ!OsD $4Z+F#mx 提示要求付款to present for payment
%'Zc2h&z IByf_E;r PG{i,xq_B{ ,i?) 见票即付持票人payable to bearer
x^A7'ad0 ~9Zh,p; QX[Djz0H8 +7,8w 支付指定人payable to order
z{ptm7 >(X#<` )uZoH8? f|OI` 已过期||无效out of date||stale
$}t=RW 3Jk[/.h MkwU<ae AB t/}L36@+ 请给出票人R/D||refer to drawer
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U^MuZ 8zY)J # kw*)/$5] 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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Kx~$Bor_! 文字与数字不一致words and figures differ
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v>Oh# 支票
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#ZJMlJ:q`" 时间已过account closed
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U~i bNGCOj 更改处应加盖印章alterations require initials
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{!#Wf 时间已过effects not cleared
OOnX` #uSK#>H_! iK#/w1` DECB*9O^ 停止付款payment stopped
q/NY72tj0 ciudRK63M `5q
;ssu 5Fmav5 支票毁损cheque mutilated
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C p~&BChBl!= `9Yn0B. 汇款||寄钱to remit||to send money
v!9i"@<! rAb&I"\ZY XM/vDdR "X04mQn15 寄票供取款||支票支付to send a cheque for payment
MPIlSMe 9'nH2,_ *FK`&(B+} [ %}u=}@ 寄款人a remitter
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