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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R &a 会计报表statement of account
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25 sYJL-2JX mzX;s&N# 往来帐目account current
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_+6=u HTV ~ ?E 现在往来帐||存款额current accout
^T:gb]i'Qa 8'A72*dhX FZF @ W^es;5 销货帐account sales
wJe?t$ac? >{C\H.N Q$~n/ WK0
C 共同计算帐项joint account
Bq@zaMv /.Fj.6U5 v!9i"@<! rAb&I"\ZY 未决帐项outstanding account
XM/vDdR "X04mQn15 MPIlSMe ZtK\HDdp 贷方帐项credit account||creditor account
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借方帐项debit account||debtor account
g JjN<&, ye%iDdf 9@K.cdRjQ ~>Kq<]3~ 应付帐||应付未付帐account payable
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y 应收帐||应收未收帐account receivable
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Te h1[WhBL-O 新交易||新帐new account
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zeuUl HpVjee 未决帐||老帐old account
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7a=5E~ rY0u|8.5Q -r<#rITH" UG;Y^?Ppe5 现金帐cash account
HN6}R|IH 2;$k(x] En6H%^d2 52d^K0STC 流水帐running account
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"w|g~x]c 暂记帐||未定帐suspense account
+GF#?X0^ aG+j9Q_ \.uc06 $HJTj29/ 过期帐||延滞帐overdue account||pastdue account
(:pq77 S'LZk9E $t~@xCi]S C&~1M}I 杂项帐户sundry account
&a,OfSz A"v{~ "TcW4U9 g(C|!}ex/ 详细帐单||明细表detail account
B,WTHU[AV *sw7niw S4^N^lQ] 2@=IT0[E\ 呆帐bad account
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r7]S ->^~KVh& 会计项目title of account
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36# b5G}3)'w 会计薄||帐薄account-book
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jXI 营业报告书||损益计算表account of budiness||business report
i_Re* l_tw<`Ep nl aM I` K$E/ns 借贷细帐||交验帐account rendered
}A=y=+4j <*!i$(gn )d\j I 7dG79H 明细帐account stated
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I 与…银行开立一户头to open an account with
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eIjX 与…银行建立交易to keep account with
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gcC aI(7nJ=R 继续记帐to keep account
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, 0P^L }VVX 与…有交易to have an account with
%J:SO_6 zya5Jb:Sg I:bD~Fb3 Ho DVn/lr 作成会计帐||有往来帐项to make out an account with
tM-^<V& >d"3<S ;b eI.2`)> Jj~EiA 清算||清理债务to make up an account
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W{u !Cgx. fDE%R={!n5 清洁帐目||与…停止交易to close ones account with
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@uUHB NN0$}ac p 结帐to close an account
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d# k#8Ti"0 清理未付款to ask an account||to demand an account
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Ol"3a| 结清差额to balance the account with
ZyOv.,y Fhv/[j^X l`kWz5[~ 1O].v&{ 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
3lV^B[$ D=:04V}2+ D7Y)?Z5A; 'r(1Nj 检查帐目to examine an account
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'@:sM_ Z_\C*^ QL6C,#6 转入A的帐户to charge the amount to As account
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cF H|cNH= 以计帐方式付款to pay on account
>!_Xgw rc+C?)S zF5uN:-s tXJUvish 代理某人||为某人on ones account||on account of one
dU\%Cq-G) iU6Gp-<M, |ZodlYF u77E! z4Uz 为自己计算||独立帐目on ones own account
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K|1r 由某人收益并负风险on ones account and risk||for ones account and risk
=^H4 Yck/5 u?sVcD[ olLfko4$*V l L]y~u 由某人负担for ones account||for account of one
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!VS2 按某人指示||列入某人帐户by order and for account of one
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7JSNYTH .9O$G2'oh -W,}rcj*| 列入5月份帐目for May account
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Wj>uR 编入某中帐项下to pass to the account of||to place to the account of
m Sk5u 7 5k|9gICyd* sgE-`# 5Sk W-+$ 寄出清算书to send in an account||to send in render an account
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ihI_q" m7T)m0 支票薄cheque book
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xX0= *,Bzc Z +2 Af&~T 支票陈票人cheque drawer
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( 持票人cheque holder
Fs[aa#v4B <3,<\ub =)|-?\[w #p[',$cC 不记名支票cheque to bearer||bearer cheque
y\{%\ $ .$@R{>%U \c^45<G2qA V`@>MOw^d 记名支票||认人支票cheque to order
%kgkXc~6|x I@\OaUGr+ %/updw#{B :kfp_o+J 到期支票antedated cheque
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Bl c^C{f Rb3V^;i ExRe:^yU\ k%^lF?_0I 未到期支票postdated cheque
+VQ\mA59 i*CZV|t US 8b0d]*q QNDHOo>v 保付支票certified cheque
``E/m<r:$ s=42uKz Mfv1Os:ST tnLAJ+-M 未获兑现支票,退票returned cheque
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S >ooZj9:' ;NRF=d> "O(9 m.CZ 横线支票crossed cheque
`=7j$#6U CW<N: F.9 2U-3Q]/I} r [K5w 普通横线general crossing
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n[(Qr9 #h/Mbj~S 特别横线special crossing
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<Z'xA? 空白支票blank cheque
t:fFU1x ~RWktv ":_vK}5 _/O25% l 失效支票,过期支票stale cheque
/JT#^Y ~/*MY GaSPJt : >>@rF , 普通支票open cheque
(T2m"Yi: !fj(tPq yBI'djL~> *E{2J:` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ciMzf$+G$ <qGu7y" $1v&azM. )&!&AlLn 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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AuFE" !o$!Fr c 支票换现金||兑现to cash a cheque
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j 4R\Hpt 清理票款to clear a cheque
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JO I(XOE$3 AF%@VLf L`24?Y{ 保证兑现to certify a cheque
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/j%^ 7a~X:# 填写支票数额to fill up a cheque
Y0X-Zqk' Ng_!zrx04 yeMB0Z*r [ 1u-Q%?# 支票上划线to cross a cheque
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W|%~h vuYSVI2=H ^U!0-y 开发支票to make out a cheque
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o>g 签发支票,开立支票to draw a cheque||to issue a cheque
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6? ,KFapz! 透支支票to overdraw a cheque
hyFyP\u] 5@BBoeG HZ:6zH 1 9CK+;b 背书支票to endorse a cheque
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e r%+V8o J7g8D{4 请付票款||清付票款to pay a cheque||to honour a cheque
a8UwhjFO |/)${*a4n 9c("x%nLpB [;J>bi;3N 支票退票to dishonour a cheque
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]Z sc,vj'r N=7pK&NHSG 拒付支票to refuse a cheque
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p/yG ilqy/fL# V]db'qB\ 拒付支票to stop payment of a cheque
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:Nz2z[W$ 提示要求付款to present for payment
jIyB pWJFz- Rw0qcM\>| (O(}p~s 见票即付持票人payable to bearer
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jPC8 支付指定人payable to order
GVYkJ0, [UWdW .0`m\~ L 7V!*NBsl 已过期||无效out of date||stale
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lM#Ua Rx=>6,)' {C N~S*m N@Uy=?)ZJ 请给出票人R/D||refer to drawer
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VqrK7T Eu@huN*/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
|#cm`v ?q{,R" ]Hefm?9*^ M:[ %[+6 文字与数字不一致words and figures differ
$m-2HhqZ WGZ9B^A lHPd"3HDK (G;lx 支票
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os:A] 时间已过account closed
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"_J9G OX?\<), ?!d&E?9\ 8h*Icf 更改处应加盖印章alterations require initials
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$dBb{ 时间已过effects not cleared
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9"4 z 停止付款payment stopped
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oidKT ?R$F)g7< bB1UZ O 1AM!8VR2 支票毁损cheque mutilated
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&S rrBsb - <66X Xh. 汇款||寄钱to remit||to send money
8"2=U6*C q1"$<# t -$cmG4 t\k$};qJ 寄票供取款||支票支付to send a cheque for payment
t4zkt!`B >,$_| C IoQEtA 4U+xb> 寄款人a remitter
YQ9'0F[l CYs,` _VRpI)mu IEsEdw]aZE 收款人a remittee
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6(N@RC 国外汇票foreign Bill
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-D 国内汇票inland Bill
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o 跟单汇票documentary bill
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9kN}c<o 空头汇票accommodation bill
r3&G)g=u Vd,jlt.t ?I_s0k I BP'36?=Zo 原始汇票original bill
5[k/s}g U\4g#!qj n$xc];j Neq+16*u 改写||换新票据renewed bill
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WZ bH7X'%r 即期汇票sight bill||bill on demand
/32Fy`KV jSh5!6O [,t*Pfq'W8 #%a;"w …days after date||…days after date…日后付款
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8ndYV>{f BgurzS4- …months after date||…months after date…月后付款
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586;\ lGPUIoUo c]x1HvPE \\PjKAsh 见票后…日付款…days after sight||…days sight
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E'F' ZXqSH${Tp 5,3'=mA6 ~("5yG 见票后…月付款…months after sight||…months sight
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+Y Y}t \4 di *g:4e3Iy a]JYDq`,3 同组票据set of bills
w k(VR rHC>z7+z. 6Z>FTz_ Y l4^AR& 单张汇票sola of exchange||sole of exchange
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m9") s>B5l2Q4 远期汇票usance bill||bill at usance
v~f HYa> IpINH3odT +6sy-<ZL: 4,bv)Im+ ` 长期汇票long bill
|'.*K]Yp 0IwA#[m1` s`M9 !*s?B L 短期汇票short bill
*? 5*m+ qW$<U3u} I?h)OvWd PXK7b2fE. 逾期汇票overdue bill
+DW~BS3 }\z.)B4, 8;d:-Cp ^ssK 宽限日期days of grace
G! ]k#.^A, Nh8Q b/:: %7"q"A r[ 8>trS=;n 电汇telegraphic transfer (T.T)
K$&s=Hm :Ux?, ^`*9QjY NaPt"G 邮汇postal order||postal note (Am.)||post office order||money order
S'|,oUWDb -MW_|MG G<At_YS Uddr~2%( 本票promissory note (P/N)
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txJr; 押汇负责书||押汇保证书letter of hypothecation
]p _L) O-ew%@_ vL|SY_:4 Of-Rx/ 副保||抵押品||付属担保物collateral security
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fw# aUzBV\Yd} 担保书trust receipt||letter of indemnity
r;/4F/6" y[`l3;u:' $&y%=-] | bP8Sj16q 承兑||认付acceptance
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; 6 )Hwt_b hLI`If/+K j K!Au 单张承兑general acceptance
bHPYp5UwN QP@%(]f G jq-p;-i z{[xze-f 有条件承兑qualified acceptance
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zASMu )hd@S9Z.Y u\E?Y[1 附条件认付conditional acceptance
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i)f^O }E+!91't.^ B268e [OjF[1I)u 部分认付partial acceptance
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