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。
i:x<Vi 会计报表statement of account
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y2,`z N==Y]Z$G 往来帐目account current
8-FW'bA 0134mw%jk B0m2SUC,H /v7o!D1G 现在往来帐||存款额current accout
I?KGb:]| j:[#eC \
)2~oN _dwJ; j`2 销货帐account sales
oTk?a!Q R&MetQ~-{ 0w?G&jjNtM /C/I_S}H 共同计算帐项joint account
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"j-:E@t 未决帐项outstanding account
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av{}U dd!Q[]$ } m-HBoN 贷方帐项credit account||creditor account
EsjZ;D,c( 7o$S6Y;c4 ~iU@ns|g\ xQ>T.nP}1 借方帐项debit account||debtor account
q82yh& mZ#h p}\. s@pIcNvx "]x#kM 应付帐||应付未付帐account payable
l vfplA lBNB8c0e"{ kB]*2o9-3 `0Xs!f 应收帐||应收未收帐account receivable
b2UqN]{ ?Y_!Fr3V bs?&;R.5 SVqKG+{My 新交易||新帐new account
]TSzT"_r~~ mEq>{l: l#rr--]; X?n(
$z/{ 未决帐||老帐old account
!_+ok$"d G!g];7PG( ]DLs'W;) ant#bDb/ 现金帐cash account
#EIcP=1m4 8eD/9PD=F 4x?4[J~u[ (\CH;c-@ 流水帐running account
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ivJTE }Ih5`$ 暂记帐||未定帐suspense account
|!uC [= cb%ML1c o3a%u( W>J1JaO 过期帐||延滞帐overdue account||pastdue account
7x)32f" V( 3rTDg \Vl)q>K_h uF<\|y rFt 杂项帐户sundry account
lCJ/@) ZBXn&Gm x)-n[Fu CzG/=#IU 详细帐单||明细表detail account
o;'-^ LJ nv%0EAa#} YbP}d&L 15"[MX A 呆帐bad account
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O qz.WF8Sy2 xHWD1> 会计项目title of account
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fy "In$|A\?E 会计薄||帐薄account-book
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s^ K:cz >3)AO04=; 营业报告书||损益计算表account of budiness||business report
l8RKwECdPn e\ O&Xe r lXMrn yr34&M(a 借贷细帐||交验帐account rendered
iS}~e{TP/ y+P$}Nru [OQ+&\ ki9vJ< 明细帐account stated
!E9A=u{ 'T*h0xX A:,R.P>`C 77~l~EX 与…银行开立一户头to open an account with
onF?;>[ y\}<N6 & 6~AY:0r 8 qwOZ
d 与…银行建立交易to keep account with
1zc-$B`t 'cvc\=p jjJ l\Vn 2jH&@g$cl; 继续记帐to keep account
$jL+15^N0+ n^k Uu2g| * ;<>@* lZ5TDS 与…有交易to have an account with
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`]K zq4)Uab* DK }1T `zMR?F` 作成会计帐||有往来帐项to make out an account with
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D8wZC'7 z)&GF$* Q)l~?Fx 清算||清理债务to make up an account
IC@-`S#F 5'"l0EuD 6%2\bI.# @BS7Gyw 清洁帐目||与…停止交易to close ones account with
_dynqF8* 5=9gH ,)P6fa/ YOY{f:ew 结帐to close an account
_:.'\d( ,P$Crs[ $Qq5Fx9kU 0O7VM)[ 清理未付款to ask an account||to demand an account
s+E-M=d0e s14; \ _33YgO Y<9Lqc.i 结清差额to balance the account with
HLp'^ p_l.a ~h6aTN J-+p]xG 清算to settle an account||to liquidate an account||to square an account
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0/%F y/yg-\/XF ">NPp\t>/Z 审查帐目||监查帐目to audit an account
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h@"u==0 检查帐目to examine an account
L(i0d[F =9'px3:'WR Y"Y+U`Qt #\r5Q> 转入A的帐户to charge the amount to As account
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Kt 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
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c"$-Jr 为自己计算||独立帐目on ones own account
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h[BR rytaC( ums*EKjs97 |FrZ,(\ 由某人收益并负风险on ones account and risk||for ones account and risk
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P; dqo&3^px tOf18V{a 由某人负担for ones account||for account of one
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8e?zJ h`:f 按某人指示||列入某人帐户by order and for account of one
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C.}Vm};M qD/X% `>Q 列入5月份帐目for May account
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>xD |37y =" 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
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BPkqC >w zP$Ef7bB L-v-KO6 支票薄cheque book
iS%md ZyQ+}rO EM&;SQ;C9 T nG=X:+= 支票陈票人cheque drawer
yC<[LH a="\?L5 z'+k]N9Q^ ;$=
GrR 持票人cheque holder
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s.oh6wz 不记名支票cheque to bearer||bearer cheque
UAi] hUq AECaX4h+_ ttaYtV]] n:P5m9T 记名支票||认人支票cheque to order
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{;e 到期支票antedated cheque
C@8WY 4M4oI . |f.R]+cH r-+S^mOE] 未到期支票postdated cheque
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l@o\ D>~S-] DKGZm<G> 7<ZCeM2x 保付支票certified cheque
MJ+]\( WKwU:im &InMI#0mV aAX(M=3 未获兑现支票,退票returned cheque
NgXV|) L #g6*s+Gm :',Q6
j( s 7Vd"AVn}g 横线支票crossed cheque
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~} N (.DX</f/4 V9"?}cR/W; 1*>lYd8_ 普通横线general crossing
Pd[&&!+gV h5.>};"@' ETA 1\ mq(*4KFWJ2 特别横线special crossing
XtV=Gr8" w u 'n)]"G| {hLS,Me 空白支票blank cheque
Wr%E}mX- I>jDM Gpauy=4f GGY WvGE+ 失效支票,过期支票stale cheque
\D]H>i$ '#fwNbD =n}+p>\s ny. YkN2 普通支票open cheque
+$YluGEJ Yc*Ex-s @sV6g?{tI *
@QC:1k 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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O\+z 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
lR9~LNK? T%\f$jh6 =nmvG%.hd i8tH0w/(M 支票换现金||兑现to cash a cheque
c-2##Pf_8O .-6B6IEI_" .\?)O+J! wV9[Jl\Z 清理票款to clear a cheque
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-I'@4\< h zh%ML3L 保证兑现to certify a cheque
^_cR Xiyh3/%yy /puM3ZN L)sCc0fv7k 填写支票数额to fill up a cheque
E_aDkNT A7;|~?? FE`:1 Vko1{$}t 支票上划线to cross a cheque
:d7tzYT ^ Rw54`_kFEB c&Mci"nj0 (mOUbO8 开发支票to make out a cheque
Z?vbe}pUM R9/(z\'} O=HT3gp& Z"# /,?|3@ 签发支票,开立支票to draw a cheque||to issue a cheque
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SLa\F 透支支票to overdraw a cheque
9K>$ Sc<%$ Gd (5SN=6O k0=$mmmPY 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
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!78/f ;+dB-g[ 支票退票to dishonour a cheque
a8#6}`|C? xp395ub6 2qb,bp1$ >k6RmN 拒付支票to refuse a cheque
24TQl<H{ m17H#!` Z2yZz:.' H+]>*^'8 拒付支票to stop payment of a cheque
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uT#k3 uZe|%xK$y YGBVGpE9 D(MolsKc? 提示要求付款to present for payment
26YY1T\B) ddDl~&}o \\F@_nB,b 3H0~?z_ 见票即付持票人payable to bearer
#6[7q6{4 !N4?>[E +gG6(7&+= zCdQI 支付指定人payable to order
Z|YiYQl[) s2*^ PG NR8YVO)5$ KJ
Gh) 已过期||无效out of date||stale
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k~qN ('/5#^%R 请给出票人R/D||refer to drawer
ncEOz1u aZ% MtYi8"+<e. QGtKu:c.81 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
':kj\$U ?fB}9(6 ;?/v}$Pa #]ZOi`; 文字与数字不一致words and figures differ
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!t U*G9 fpVy <lHelX=/ 支票
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%KxL{HY 时间已过account closed
5>J{JW| <<@vy{*Hg T&_!AjH Zy BN o] 更改处应加盖印章alterations require initials
IS;F9{ ,LjB%f[ (>THN*i ;~Eb Q WN?1J4H
gf`uC0 时间已过effects not cleared
\Uun2.K Ol4)*/oZ $9v:(:!Bm "]}+QK_ 停止付款payment stopped
$42C4I*E ]| oh1q tcYbM+4e =;.#Bds 支票毁损cheque mutilated
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^sA+ r2A(GUz YKwej@9, D*d@<&Bl4< 汇款||寄钱to remit||to send money
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I;mEV 寄票供取款||支票支付to send a cheque for payment
.YquOCc( ,^MA,"8 ^E&':6( " &B/v"nj 寄款人a remitter
[\NyBc Zfyr&]" "|{O%X = :rR%L!a 收款人a remittee
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45l/)=@@B 5?),6o); 国外汇票foreign Bill
EB'(%dH O/M\Q 2F(zHa WAlsh 国内汇票inland Bill
"WOY`su> %of#VSk lJ!+n<K+ JFVal# 跟单汇票documentary bill
1_uq46 }PGl8F ! =/MAKi}g K1O0/2O 空头汇票accommodation bill
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F_hU" cCN[c)[c| E<;C@B 原始汇票original bill
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'\ H aI 改写||换新票据renewed bill
WZaOw w j;eR9jI$T z8+3/jLN0B UPgjf 即期汇票sight bill||bill on demand
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bV6} az3rK4g 6bCC6G
TfK$tTkM …days after date||…days after date…日后付款
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W<X eS9/-Y ?g2Wu0< …months after date||…months after date…月后付款
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`{u jJ86Ch (u@p[ncN} CZg$I&x 见票后…日付款…days after sight||…days sight
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++ |)QE+|?P ,6?L.L 见票后…月付款…months after sight||…months sight
L}CjC>R! /m%Y.:g 'l2'%@E> G&MI@Hq 同组票据set of bills
8E1swH5z 5'gV_U lil1$K: i |RX uO 单张汇票sola of exchange||sole of exchange
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`Fe|6I& rmutw~nHD !u@e^J{Ao 远期汇票usance bill||bill at usance
e>1z1Q;_uv I?@9;0R 5F$ elW A?'Tigi 长期汇票long bill
%gDMz7$~ he;;p ="!* ~7T]l1]W% Kf
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短期汇票short bill
^0ZabR' k2muHKBlk K"-.K]O8E% `~QS3zq 逾期汇票overdue bill
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E6^y 宽限日期days of grace
Mp9wYM* Qp~O!9ph 'ek7e.x|V Y##ft Q 电汇telegraphic transfer (T.T)
.<j\"X( {j.5!Nj]B }
-9 F?xbVN 邮汇postal order||postal note (Am.)||post office order||money order
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7 Q1? !,a \wqi_[A 本票promissory note (P/N)
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z/-9im I5PI;t+ 押汇负责书||押汇保证书letter of hypothecation
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)I[-sH 副保||抵押品||付属担保物collateral security
h-<2N)>! {[QCuR uH S) ]P;Ng=a 担保书trust receipt||letter of indemnity
< TJzp f"j~{b7 86$9)UI F[mL_JU
承兑||认付acceptance
H@o3u>} )e`$'y@L$ (<!Yw|~ ]wCg'EUB 单张承兑general acceptance
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KgX9 有条件承兑qualified acceptance
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" O+hN?/>v 附条件认付conditional acceptance
QQ^P IQj IF-g % :=!?W^J q
ELy'\ 部分认付partial acceptance
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