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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。   }C6RgE.6<  
会计报表statement of account %2)B.qTp&  
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往来帐目account current R1A|g =kF  
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现在往来帐||存款额current accout F`C$F!GE  
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销货帐account sales |/!3N  
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共同计算帐项joint account e #{,M8  
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未决帐项outstanding account (j>a?dKDS  
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贷方帐项credit account||creditor account 3Ql77?&k  
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借方帐项debit account||debtor account J/T$.*X  
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应付帐||应付未付帐account payable % ]U'   
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应收帐||应收未收帐account receivable R}T8cVxc  
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新交易||新帐new account ZUg ~8VVe  
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未决帐||老帐old account gL/D| =  
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现金帐cash account @)^|U"  
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流水帐running account OZ SM2~  
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暂记帐||未定帐suspense account J]-z7<j']  
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过期帐||延滞帐overdue account||pastdue account R5b!Ao  
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杂项帐户sundry account ~!iZn  
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详细帐单||明细表detail account %s;=H)8  
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呆帐bad account /h v2=A  
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会计项目title of account c`agrS:P  
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会计薄||帐薄account-book xWuvT,^  
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营业报告书||损益计算表account of budiness||business report j FH wu*  
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借贷细帐||交验帐account rendered Gl]z@ZXWIw  
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明细帐account stated 3DX@ggE2  
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与…银行开立一户头to open an account with =>Q$S  
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与…银行建立交易to keep account with GWCU 9n  
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继续记帐to keep account :7L[v9'  
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与…有交易to have an account with }Q-%ij2  
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作成会计帐||有往来帐项to make out an account with z`2Ais@ao  
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清算||清理债务to make up an account v:zKn[;o  
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清洁帐目||与…停止交易to close ones account with ,wB)hp  
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结帐to close an account W;^6=(&xn  
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清理未付款to ask an account||to demand an account j%ux,0Y  
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结清差额to balance the account with }S=m: VKH  
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清算to settle an account||to liquidate an account||to square an account TFYp=xK(  
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审查帐目||监查帐目to audit an account ofy)}/i  
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检查帐目to examine an account Ch7&9NW  
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转入A的帐户to charge the amount to As account EE,C@d!*k7  
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以计帐方式付款to pay on account y;ymyy&  
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代理某人||为某人on ones account||on account of one \$Aw[ 5&t  
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为自己计算||独立帐目on ones own account oRQ( l I>  
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由某人收益并负风险on ones account and risk||for ones account and risk t&nK5p95(  
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由某人负担for ones account||for account of one ^9`~-w  
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按某人指示||列入某人帐户by order and for account of one 2 PQY+[jx  
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列入5月份帐目for May account {IT;g9x  
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编入某中帐项下to pass to the account of||to place to the account of $##LSTA  
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寄出清算书to send in an account||to send in render an account j\TS:F^z  
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支票薄cheque book M<cm]  
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支票陈票人cheque drawer "Tc[1{eI  
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持票人cheque holder oxJ#NGD  
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不记名支票cheque to bearer||bearer cheque a 8.Xy])!  
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记名支票||认人支票cheque to order /V f L(  
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到期支票antedated cheque $Y<(~E$FX  
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未到期支票postdated cheque "MU)8$d  
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保付支票certified cheque V|G[j\]E<  
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未获兑现支票,退票returned cheque 9}Qrb@DT  
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横线支票crossed cheque f f_| 3G  
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普通横线general crossing oLz9mqp2%  
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特别横线special crossing {#J1D*?$"  
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空白支票blank cheque i"U<=~  
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失效支票,过期支票stale cheque nO7#m~  
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普通支票open cheque +yYSp 8>  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 'c|Y*2@  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 7]6HXR@  
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支票换现金||兑现to cash a cheque C>*]a(5k  
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清理票款to clear a cheque s(Tgv  
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保证兑现to certify a cheque "3Z<V8xB  
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填写支票数额to fill up a cheque >{]mN5  
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支票上划线to cross a cheque %7oB[2  
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开发支票to make out a cheque Ghgo"-,#  
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签发支票,开立支票to draw a cheque||to issue a cheque Oy! j`  
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透支支票to overdraw a cheque t $+46**  
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背书支票to endorse a cheque -\`n{$OR  
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请付票款||清付票款to pay a cheque||to honour a cheque bTn7$EG  
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支票退票to dishonour a cheque t?0D*!D  
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拒付支票to refuse a cheque `1NxS35u  
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拒付支票to stop payment of a cheque xi=qap=S^9  
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提示要求付款to present for payment :ji_dQ8 k  
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见票即付持票人payable to bearer 9Osjh G  
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支付指定人payable to order PiZt?r?5w|  
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已过期||无效out of date||stale Lrz>0_Q  
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请给出票人R/D||refer to drawer P sD+?  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds <>f  
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文字与数字不一致words and figures differ }Xs=x6Mj  
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支票 w&v_#\T  
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时间已过account closed KMznl=LF  
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更改处应加盖印章alterations require initials W k'()N  
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时间已过effects not cleared _p7c<$ ;  
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停止付款payment stopped ~LHG  
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支票毁损cheque mutilated .0#?u1gXsX  
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汇款||寄钱to remit||to send money A;w,m{9<  
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寄票供取款||支票支付to send a cheque for payment ?bQ~ +M\  
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寄款人a remitter &K)c*' l  
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收款人a remittee N4}/n  
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国外汇票foreign Bill xgL*O>l)  
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国内汇票inland Bill }Hrm/Ni  
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跟单汇票documentary bill %-i2MK'A  
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空头汇票accommodation bill U=QV^I Qm  
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原始汇票original bill :U0z;  
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改写||换新票据renewed bill ON~SZa  
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即期汇票sight bill||bill on demand .4^Ep\\  
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…days after date||…days after date…日后付款 ,sn ?V~)  
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…months after date||…months after date…月后付款 {l%Of  
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见票后…日付款…days after sight||…days sight t)= u}t$  
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见票后…月付款…months after sight||…months sight (q59cAw~X  
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同组票据set of bills Waj6.PCFm  
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单张汇票sola of exchange||sole of exchange S4aN7.'Q  
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远期汇票usance bill||bill at usance  5f(yF  
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长期汇票long bill p#wQW[6  
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短期汇票short bill  s!X@ l  
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逾期汇票overdue bill 9fj3q>Un,  
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宽限日期days of grace *pK bMG#  
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电汇telegraphic transfer (T.T) Mrysy)x  
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邮汇postal order||postal note (Am.)||post office order||money order rp^= vfW  
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本票promissory note (P/N) s.7\?(Lg  
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押汇负责书||押汇保证书letter of hypothecation P'%#B&LZo  
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副保||抵押品||付属担保物collateral security <LL+\kfTZO  
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担保书trust receipt||letter of indemnity {9?++G"\  
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承兑||认付acceptance ykK21P,v  
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单张承兑general acceptance ASGV3r (  
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有条件承兑qualified acceptance 2L!s'^m-  
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附条件认付conditional acceptance @}9*rWJIE  
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部分认付partial acceptance   )M3} 6^s]  
    
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