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。
ZH 6\><My 会计报表statement of account
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TxB Y.6SOu5$] ~bK9R0|< ~d
>W?A 往来帐目account current
n/4i|-^ t^tmz PWA
jN*:QI f 2YLk 现在往来帐||存款额current accout
R.9V,R5 N.do " OFU/gaO~ 7^6uG6 销货帐account sales
ci9R.U) 9 ;i\g= |CFRJN-J" T^.Cc--c 共同计算帐项joint account
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#AVU[ 未决帐项outstanding account
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GD 贷方帐项credit account||creditor account
DGESba\2+ |I;$M;'r& s%4M$e ;3eKqr0 借方帐项debit account||debtor account
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应付帐||应付未付帐account payable
?#A]{l eGL1 ,F6=b/eZ E0n6$5Uc? 应收帐||应收未收帐account receivable
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rt@{V( i]{1^pKq ;E^K.6 X;F8_+Np 新交易||新帐new account
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(.Y/ 未决帐||老帐old account
|OO in]5 5*%#o `_ %S 6?tlU>A2s 现金帐cash account
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N3 8)*2@-Rp 5Z/7kU=I 流水帐running account
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B1N| 暂记帐||未定帐suspense account
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aK~jK 2NGeC0= ?tdd3ai> `>(W"^ 过期帐||延滞帐overdue account||pastdue account
eDI=nSo /wShUR{ 6Q&r0>^{ .jw}JJ 杂项帐户sundry account
:e1o<JgPt u|#>32kV inb^$v `A$!]&[~| 详细帐单||明细表detail account
_Q%vK*n lH^^77"4Qo C;+(Zp ZIR0PQh\ 呆帐bad account
BaF!O5M u6V/JI}g ~[o4a ' bu7'oB~:V^ 会计项目title of account
#eZ6)i< Z7rJ}VP EJ}!F?o w.\w1:d 会计薄||帐薄account-book
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>>b3ZE|5 营业报告书||损益计算表account of budiness||business report
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9fnA *_ Z#O, 借贷细帐||交验帐account rendered
b !@Sn/ 6Tw#^;q- ,21 np nMfFH[I4 明细帐account stated
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80\h ,r^M?> 与…银行开立一户头to open an account with
Yb i%od& W!blAkM%i 9Etz:?)b ne61}F"E 与…银行建立交易to keep account with
N..j{FE jc[_I&Oc_ )3YtIH_ #*$P'r 继续记帐to keep account
4H5pr heaR X4 Z@8vL J`q]6qf# 与…有交易to have an account with
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yu 作成会计帐||有往来帐项to make out an account with
- K%,^6 !UOCJj.cA {8,<ZZ_ .@-9'<K?~ 清算||清理债务to make up an account
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CycUeT &R|/t:DN GLn{s 清洁帐目||与…停止交易to close ones account with
=cN&A_L( -LDCBc" BR^7_q4q I)q,kP@yY 结帐to close an account
6)oLus ZvYLL{>}w /(.6bv svelYe#9z 清理未付款to ask an account||to demand an account
~^u16z, yc2/~a_Gx *19ax&|*S R(P%Csbqh 结清差额to balance the account with
^l^fD t P o jmC JGC=(; V._6=ZJ 清算to settle an account||to liquidate an account||to square an account
7&`}~$>}>e p~ C.IG 9_\'LJ JOjoiA 审查帐目||监查帐目to audit an account
x}U8zt)yD3 y@j,a KbL V'%D "dR|[a<#g 检查帐目to examine an account
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2DH; "'g[1Li 1Z[/KJ 转入A的帐户to charge the amount to As account
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NC=*A~ 2,lqsd:xM UA[,2MBp #`GY}-hL! 以计帐方式付款to pay on account
j8|g!>Nv Ggh.dZI4 \MxoZ Qn ^bVhG+ 代理某人||为某人on ones account||on account of one
<Dx]b*H _#$*y !-m&U4Ku6o T!wo2EzE 为自己计算||独立帐目on ones own account
UgWs{y2SE. :Rs^0F8)c Ca%g_B0t kc/{[ME 由某人收益并负风险on ones account and risk||for ones account and risk
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gsEux] fzjU<?} 7W6cM%_B O62b+%~F 由某人负担for ones account||for account of one
@&D?e:|!U K^_i%~ [1 Ydo` 1!pa;$L 按某人指示||列入某人帐户by order and for account of one
2+Px'U\ <foCb%$(? 0!z@2[Pe66 .(J?a" 列入5月份帐目for May account
{lth+{&L# tpy>OT$ ;['[?wk a[lY S{ 编入某中帐项下to pass to the account of||to place to the account of
GE>[*zN 7iJ&6=/ 3] 1-M o]IjK 寄出清算书to send in an account||to send in render an account
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UJuB $A3<G-4O 支票薄cheque book
++L?+^h yL;M"L `OymAyEYQ *m%]zj0bo 支票陈票人cheque drawer
\c[IbL07 -@>BHC X-Wz:NA 6<0n *& 持票人cheque holder
%gnM(pxl i&8FBV- ?PTk1sB ,@m@S^ 不记名支票cheque to bearer||bearer cheque
Q-#$Aa T5Dw0Y6u, S4witIK5 [sW.CK=3 记名支票||认人支票cheque to order
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fP2 r%DFve:% Z ,^9Z 到期支票antedated cheque
(;VVCAoy &D%(~|' 7u\*_mrv `:'w@(q 未到期支票postdated cheque
ND<!4!R^ )} DUMq7 @pGZLq D@EO=08<b 保付支票certified cheque
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K A?TBtAe WWT",gio 未获兑现支票,退票returned cheque
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F_xbwa*= 横线支票crossed cheque
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fpV;5 tweY'x.{ 普通横线general crossing
sBv>E}*R V8=Y@T, -st7_3 yBLK$@9 特别横线special crossing
B7\k< Nit0 6)pH|d.FR 4[ryKPa, J==SZ v 空白支票blank cheque
z9W`FBg ZxGP/D _w@qr\4i= ?}Z1(it0 失效支票,过期支票stale cheque
[nxE)D @eqeN9e JcJmds <lr*ZSNY 普通支票open cheque
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l HxK$ 4I` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`"vZ);i< }U@m*dEG 9>/wUQs!] %tA57Pn> 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
uGdp@]z&8Q F#xa`*AP VcK}2<8:+~ JT[*3h 支票换现金||兑现to cash a cheque
%}2@rLP bIt=v)%$ D j\e@?Y ()PKw,pD 清理票款to clear a cheque
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r%Rs0)$yj 保证兑现to certify a cheque
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W-_j] 填写支票数额to fill up a cheque
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vL KsAH]2Q% Y^$HrI(vq 支票上划线to cross a cheque
,1Qd\8N9 \(I6_a_{ N132sN2 &R+#W 开发支票to make out a cheque
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0V3m 签发支票,开立支票to draw a cheque||to issue a cheque
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P D-9\~gvh } :iBx 透支支票to overdraw a cheque
"$p#&W69"J 8U~.\`H-PT 9-*NW0 0Flu\w/+P 背书支票to endorse a cheque
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0 '(@YK4_M 请付票款||清付票款to pay a cheque||to honour a cheque
~4.r^)\ y_F}s9wj 8uG0^h} $%2_{m_K:p 支票退票to dishonour a cheque
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?|Vn 拒付支票to refuse a cheque
<v]9lw' ,W5.:0Y;f[ A,i()R'I D>ai.T%n 拒付支票to stop payment of a cheque
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RcY[rnI6 提示要求付款to present for payment
_[Gb)/@mM 2iXoj&3e :,]S}R `LP!D 见票即付持票人payable to bearer
C77D{@SM jThbeY[ (;o*eFC F &TN2 HZ-bJ 支付指定人payable to order
4~?2wvz G4 I{.HO<$7D} 3VCqp13 G^h_YjR`* 已过期||无效out of date||stale
}*;EFR 6' =v2%Vs\7k eO5ktEoJ ?_4^le[; 请给出票人R/D||refer to drawer
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2OP w[fDk1H) &H;8QZ8uw E1q%gi4 Q% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
i&ts YnP2 i*tv,f.( >Gd.&flSj w$Ux?y-L 文字与数字不一致words and figures differ
XSD%t8<LO bAhZ7;T~ X B I;Lg )q+4k m6 支票
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tW6#e(^l6 时间已过account closed
~@M7&%] *re 44 +t\^(SJ6 >[K?fJ$+ 更改处应加盖印章alterations require initials
2;(W-]V? !'c| N9 Zw=G@4xoU |$w*RI0C -{x(`9H;
3z,2utH 时间已过effects not cleared
PZ]5Hf1" !RMS+Mm? rc~Y=m `7B14:\A 停止付款payment stopped
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& >ZCo 8aK Z`xyb>$ "Pdvmur 支票毁损cheque mutilated
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\ x`2pr 9eSRCLhgD 0VG=?dq 汇款||寄钱to remit||to send money
RjtC:H&XZ Ru7L>(Njs Uz>Yn&{y6 m!!;/e?yx 寄票供取款||支票支付to send a cheque for payment
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%o@*_ 寄款人a remitter
Qv !rUiXq )kA2vX^=Z 7 6*hc ( -2R{!A 收款人a remittee
,)uPGe"y 3;D?|E]1 1Zq E3tj/4:L 国外汇票foreign Bill
+3?`M<L0 :|($,3* o}!&y?mp a@k.$ 国内汇票inland Bill
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W:>J864! 跟单汇票documentary bill
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zpsqTQ "S|(4BUJ( 空头汇票accommodation bill
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: 原始汇票original bill
u=l0f6W 9dw0<qw1% _X?y,# 9<~,n1b>x 改写||换新票据renewed bill
0O^r.&{j> yI *M[0 e18T(g_i )_F(H)* 即期汇票sight bill||bill on demand
nYgx9Q"<om ~q5-9{ma %N1T{ \|Y{jG<cu …days after date||…days after date…日后付款
7j95"mI P69>gBZYD 6|i`@|# i!y\WaCp …months after date||…months after date…月后付款
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87^y5?G V 3%Krn1' 见票后…日付款…days after sight||…days sight
myffYK, &F9OZMK= ?Ip$;s @V7;TJk 见票后…月付款…months after sight||…months sight
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_ 8[f8k3g |#!eMJ&0 同组票据set of bills
Kl!DKeF /S/tE .;cxhgU /;[}=JL<Q 单张汇票sola of exchange||sole of exchange
L>i<dD{ r$Yh)rpt: yr (g~MQ }isCvb 远期汇票usance bill||bill at usance
b ^+Fs +q$xw}+PK 77 *v-8c <[esA9.]t 长期汇票long bill
.59KE]u aGdpecv Ixyvn#ux) `\nON 短期汇票short bill
^7J~W'hI !4i,%Z&6 p3{x <AO/ 7j4ej|Fjo 逾期汇票overdue bill
z0=Rp0_W $(Z]TS$M& 5~v(AB(x ,s\x]bh 宽限日期days of grace
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wl-= Q@ykQ z(c@(UD-_ 电汇telegraphic transfer (T.T)
aslU`#" !5yRWMO9X~ ~% D^Ga7 49iR8w?k 邮汇postal order||postal note (Am.)||post office order||money order
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\ 6~:W(E} 本票promissory note (P/N)
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$D } IIK~d, 9;>@"e21R 押汇负责书||押汇保证书letter of hypothecation
x*5 Ch~<k ^.ZSpc}< 7F>gj <XkkYI( 副保||抵押品||付属担保物collateral security
U-wq- GT >X-ed u|]mcZ,ZW chvrHvByS 担保书trust receipt||letter of indemnity
~%cSckE ^&f{beU9 L:|X/c9r[ h(+m<J 承兑||认付acceptance
s9ju/+fv Fi,e}j=2f BK`Q)[ xI.
Orpw 单张承兑general acceptance
1NE!=;VOl y^EF<<\ bQ|#_/? j`[yoAH 有条件承兑qualified acceptance
XwHu:v'= CS^ oiV%{s \]L::"![? D[>XwL 附条件认付conditional acceptance
pXpLL_ CrRQPgl+u m<X#W W)N xdFP$Y~ogy 部分认付partial acceptance
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