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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   /ReOf<%B  
会计报表statement of account 8b|m66#|  
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往来帐目account current i}_d&.DbF  
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现在往来帐||存款额current accout btDPP k'  
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销货帐account sales s g6e% 5  
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共同计算帐项joint account Lv<)Dur0K  
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未决帐项outstanding account 'l 41];_  
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贷方帐项credit account||creditor account Zoyo:vv&  
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借方帐项debit account||debtor account B[{Ie G'  
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应付帐||应付未付帐account payable O#@KP"8  
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应收帐||应收未收帐account receivable O/{W:hJjd  
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新交易||新帐new account HH aerc  
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未决帐||老帐old account RWK##VHK  
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现金帐cash account T7!=KE_z  
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流水帐running account sow/JLlbC  
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暂记帐||未定帐suspense account Ea2&7  
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过期帐||延滞帐overdue account||pastdue account Zjh9jvsW  
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杂项帐户sundry account !WReThq  
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详细帐单||明细表detail account vXi}B  
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呆帐bad account *>XY' -;2e  
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会计项目title of account hrr;=q$  
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会计薄||帐薄account-book TAt9+\'  
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营业报告书||损益计算表account of budiness||business report WPM<Qv L  
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借贷细帐||交验帐account rendered 9/k?Lv  
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明细帐account stated Px4 zI9;cB  
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与…银行开立一户头to open an account with ^JMSe-  
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与…银行建立交易to keep account with 32IN;X|  
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继续记帐to keep account ~5wCehSb  
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与…有交易to have an account with Dg#Ab8  
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作成会计帐||有往来帐项to make out an account with 7q|(ZZa  
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清算||清理债务to make up an account Y#6@0Nn[G  
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清洁帐目||与…停止交易to close ones account with 2+GF:[$  
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结帐to close an account "eQ96^'J  
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清理未付款to ask an account||to demand an account #OWwg`AWv  
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结清差额to balance the account with 3Ua g[ms  
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清算to settle an account||to liquidate an account||to square an account jd2Fh):q  
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审查帐目||监查帐目to audit an account EmY4>lr  
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检查帐目to examine an account :` ~b&Oz)  
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转入A的帐户to charge the amount to As account (Z,,H1L  
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以计帐方式付款to pay on account //+UQgl6  
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代理某人||为某人on ones account||on account of one c~RIl5j  
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为自己计算||独立帐目on ones own account E?XA/z !  
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由某人收益并负风险on ones account and risk||for ones account and risk e8lF$[i  
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由某人负担for ones account||for account of one 84 knoC  
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按某人指示||列入某人帐户by order and for account of one vGAPQg6*  
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列入5月份帐目for May account 1OGlD+f  
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编入某中帐项下to pass to the account of||to place to the account of MYx*W7X  
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寄出清算书to send in an account||to send in render an account ~T-.k 7t  
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支票陈票人cheque drawer 1Jd:%+T  
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持票人cheque holder )5t_tPv  
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不记名支票cheque to bearer||bearer cheque +\ySx^vi  
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记名支票||认人支票cheque to order ES~]rPVS  
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到期支票antedated cheque :d#NnR0^L  
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未到期支票postdated cheque 9j"\Lr*o "  
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保付支票certified cheque 6vA5L_  
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未获兑现支票,退票returned cheque QD<4(@c5|  
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横线支票crossed cheque ah92<'ix  
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普通横线general crossing GN<I|mGLJK  
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特别横线special crossing w(j9[  
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空白支票blank cheque q T].,?  
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失效支票,过期支票stale cheque ,ln uu  
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普通支票open cheque =;H'~  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount v~\45eEA  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ?/( K7>`  
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支票换现金||兑现to cash a cheque WDdi}i>2  
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清理票款to clear a cheque LrMFzd}_O  
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保证兑现to certify a cheque " yTh +=  
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填写支票数额to fill up a cheque dV{Hn {(  
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支票上划线to cross a cheque i 4n b#  
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开发支票to make out a cheque e6HlOGPVQH  
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签发支票,开立支票to draw a cheque||to issue a cheque O'-Zn]@.]  
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透支支票to overdraw a cheque npcBpGL{  
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背书支票to endorse a cheque 9]@J*A}=l  
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请付票款||清付票款to pay a cheque||to honour a cheque Kn#xY3W6  
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拒付支票to refuse a cheque l8xd73D)8  
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拒付支票to stop payment of a cheque Ag#5.,B -  
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提示要求付款to present for payment +z(,A  
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见票即付持票人payable to bearer im \ YL<  
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已过期||无效out of date||stale  Z|:_ c  
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请给出票人R/D||refer to drawer 0$"Q&5Y  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds @8M'<tr<z  
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文字与数字不一致words and figures differ /md Q(Dm  
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时间已过account closed OP|.I._I  
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更改处应加盖印章alterations require initials 2w x[D  
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时间已过effects not cleared a8bX"#OR&N  
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停止付款payment stopped 9LqMQv"xW  
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支票毁损cheque mutilated GG@I!2,_  
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汇款||寄钱to remit||to send money xI`Uk8-8  
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寄票供取款||支票支付to send a cheque for payment pjX%LsX\  
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收款人a remittee +X* F<6mZ  
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国内汇票inland Bill 3JlC/v#0  
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跟单汇票documentary bill %K&+~CJE  
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空头汇票accommodation bill Z #.GI  
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原始汇票original bill u4Y6B ]Q  
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改写||换新票据renewed bill FSW3'  
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即期汇票sight bill||bill on demand g2[K<  
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…days after date||…days after date…日后付款 S2koXg(  
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…months after date||…months after date…月后付款 KcIc'G 9  
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见票后…日付款…days after sight||…days sight RtW4 n:c  
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见票后…月付款…months after sight||…months sight 3mpP| b"  
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同组票据set of bills 8pX f T%]  
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单张汇票sola of exchange||sole of exchange GYFgEg}  
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远期汇票usance bill||bill at usance b0r,h)R   
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长期汇票long bill G i$  
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短期汇票short bill G!AICcP^  
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逾期汇票overdue bill  UP\8w#~  
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宽限日期days of grace [Dnusp7e  
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电汇telegraphic transfer (T.T) }%_qx|(P|t  
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邮汇postal order||postal note (Am.)||post office order||money order 7}gA0fP9  
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本票promissory note (P/N) SO7(K5H,  
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押汇负责书||押汇保证书letter of hypothecation L+_8QK<  
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副保||抵押品||付属担保物collateral security 2%bhW,?I  
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担保书trust receipt||letter of indemnity cnbo +U  
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承兑||认付acceptance 0(\p<qq  
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单张承兑general acceptance +5#x6[  
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有条件承兑qualified acceptance b"^\)|*4;  
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附条件认付conditional acceptance K@HLIuz4t  
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部分认付partial acceptance   ^+EMZFjg(  
    
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