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。
=u1w\>( 2Y 会计报表statement of account
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OCoRcrAx 往来帐目account current
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+47+ 现在往来帐||存款额current accout
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iZqFVr&JF N`^
W*>XB 销货帐account sales
[[Eu?vQ9R fP4IOlHkE BN>$LL (E]K)d 共同计算帐项joint account
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GG ~.=!5Ry 未决帐项outstanding account
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\l 贷方帐项credit account||creditor account
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bI0+J) 借方帐项debit account||debtor account
_ r)hr7 5m;wMW< ?26[%% l.'E\3Bo 应付帐||应付未付帐account payable
'F<e )D? }U1{&4Ph ATkqzE`; M L_J<|,J 应收帐||应收未收帐account receivable
h | S~9kp?kR$ WK5bt2x g5HqU2 新交易||新帐new account
\crmNH)3 AxQ/ ?UZyu4O% T1TZ+\ 未决帐||老帐old account
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B >R0j<:p : Q&\ksM 现金帐cash account
AR2+W^aM3 "N"k8,LH O!yn
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@#w 流水帐running account
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oO[uaY Bd[}A9O[ ' vClZGQ1 aM1JG$+7 G 暂记帐||未定帐suspense account
;]ew>P) HC}C_Q5c91 `215Llzk; 9~af\G 过期帐||延滞帐overdue account||pastdue account
1T`"/*! L{Zy7O]"d ?*dx=UI t;6/bT- 杂项帐户sundry account
9e6{( M57(,#g 5qko`r@# $5[RR 详细帐单||明细表detail account
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{JI\ 呆帐bad account
(9%%^s]uPT c *no H[ 7 {<lH%Tn <:o><f+ 会计项目title of account
zK;t041e ?uv%E*TU 1(a\$Di a#$%xw 会计薄||帐薄account-book
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# zD|W3hL2& 营业报告书||损益计算表account of budiness||business report
7Kjq1zl; jz0\F,s 3~'F^=T.Y C I0^eaFs 借贷细帐||交验帐account rendered
<Z[R08 k g#*N@83C !9NAm?Fw o~ed0>D-LS 明细帐account stated
-OxHQ tDVdl^# c^%k1pae( @TDcj~oR? 与…银行开立一户头to open an account with
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uF 与…银行建立交易to keep account with
on$a]zx'@ L&%iY7sC` b iD7(AK B*7o\~5 继续记帐to keep account
]Re<7_xt m~A/.t%= @ So"(^ Tc:`TE=2 与…有交易to have an account with
:z7!X.* |Sq>uC) 3[4]G@ -M}iDBJx># 作成会计帐||有往来帐项to make out an account with
u1l#k60 )ej8vm w93,N+es6 mUxD.;P 清算||清理债务to make up an account
y-mmc}B>N o-_a0j 4(]k=c1< ;f\0GsA# 清洁帐目||与…停止交易to close ones account with
!RI&FcK TEtZPGFl h?sh#j6 iuEdm:pW 结帐to close an account
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\"gr QG.FW;/L, 清理未付款to ask an account||to demand an account
w# ['{GL R0WJdW# vEkz5$ Z)<>d. 结清差额to balance the account with
I5mS!m/X NbdaP{{ OB%y'mo7] '4iu0ie>D 清算to settle an account||to liquidate an account||to square an account
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6*E7} ?`xId;}J#7 审查帐目||监查帐目to audit an account
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BE!w_ q!n|Ju< 8Vx'sJ>r4 检查帐目to examine an account
\)bwdNWI P06K0Fxf chy7hPxC; Rs dACP 转入A的帐户to charge the amount to As account
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`-< P7n~Ui~U :3k(=^%G! No?pv" 以计帐方式付款to pay on account
4D8q Gti ji "*=i >. A{=? BN=,>-O% 代理某人||为某人on ones account||on account of one
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q(C+D%xB iMSS8J 为自己计算||独立帐目on ones own account
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SOt$7- p&7>G-. 由某人收益并负风险on ones account and risk||for ones account and risk
n%Fa;!S /2c?+04+ 0F"xU1z, ^vzNs>eJ 由某人负担for ones account||for account of one
1.+MX(w 5i0<BZDTef (g 8K?Q [mhY_
Hmz] 按某人指示||列入某人帐户by order and for account of one
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H='`#l1 (+_Amw!W 列入5月份帐目for May account
l)?c3 nD!^0? QDU^yVa_ :Z<-J` 编入某中帐项下to pass to the account of||to place to the account of
6d_l[N ^T^fowt=r 9 eP @} C6 18Ty)7r' 寄出清算书to send in an account||to send in render an account
RAe:$Iv$!v b747 eR 7E hI"I#(*jA% aFLm, 支票薄cheque book
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支票陈票人cheque drawer
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A#DX b.$Gc!g MVV<&jho{^ 持票人cheque holder
zdr?1= *'Ch(c:rtH bY#> }lhJt|q c 不记名支票cheque to bearer||bearer cheque
*F=wMWa 0%vXPlfnY E_FseR6 &DgIykqN 记名支票||认人支票cheque to order
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到期支票antedated cheque
FX\ -Y$K U:ZklDW Nhs]U`s(g R:11w#m7w 未到期支票postdated cheque
ndN8eh:OR vQztD_bX% MSw/_{ /+%1Kq.hP 保付支票certified cheque
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= qW),)i gg5`\} X|X6^} 未获兑现支票,退票returned cheque
/z6NJ2jb R(3V !ph W*gu*H^s~ jh9^5"vQ 横线支票crossed cheque
RoPz?,u ,_p_p^Ar\4 f:e~ystm pkhZW8O 普通横线general crossing
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m G.1pg]P! a(!:a+9WOP 0/;T\9 特别横线special crossing
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`? @r'8<6hVO ^qGH77#z 空白支票blank cheque
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:< 失效支票,过期支票stale cheque
V\^?V| Sw>AgES :43K)O" \%f4)Qb 普通支票open cheque
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1 t: r 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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2 q#F;GD _"Y;E 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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:sKvJ 支票换现金||兑现to cash a cheque
Xb5n;=) >?'cZTNk] UeX3cD ^3 F[^#" 清理票款to clear a cheque
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_FG 保证兑现to certify a cheque
-%NT)o 0'% R@| /m(vIl iO(9#rV 填写支票数额to fill up a cheque
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支票上划线to cross a cheque
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开发支票to make out a cheque
&Dgho "n=`{~F D/"[/! 4hr;k0sD 签发支票,开立支票to draw a cheque||to issue a cheque
Q_x/e|sd [j`It4^nC cL7je "9>~O`l, 透支支票to overdraw a cheque
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背书支票to endorse a cheque
2X&~!%- 'RC(ss1G &Ru|L.G` (>%Ddj6_> 请付票款||清付票款to pay a cheque||to honour a cheque
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-"r k9vr6We' 支票退票to dishonour a cheque
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g8SK ;oH17 拒付支票to refuse a cheque
HpC|dtro By]XD~gcP .DMeWi \SHYwD}*Pr 拒付支票to stop payment of a cheque
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I q&B'peT 提示要求付款to present for payment
>JkQU e rUvqAfE&+ 1Thr74M >k,bHGj? 见票即付持票人payable to bearer
!h4S`2oZ/ @F]6[ Py^F},?J lbZ,?wm 支付指定人payable to order
sU^2I v\% Ek~Qp9B y\$B9KX ID
&Iz 已过期||无效out of date||stale
B$1e AwT9 ZSuUmCm E3<jH 22"M#:r$ 请给出票人R/D||refer to drawer
>eQ;\j iNUisl OmQSNU.our BC ]^BKP 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
!@{_Qt1 =QHW>v 'S@% @>,3l;\Zh 文字与数字不一致words and figures differ
%6j|/|#] .+t{o[ _A|1_^[G( c9/w-u~j 支票
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$qYtN`b, 时间已过account closed
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xS 更改处应加盖印章alterations require initials
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=K I4 时间已过effects not cleared
l~!Tnp\M ;n$j?n+| M8X*fYn VQ5T$,& 停止付款payment stopped
W?mn8Y;{` tQ_;UQlX 8+{WH/}y8 ^)<>5.%1'' 支票毁损cheque mutilated
\~UyfVPRT {>tgNW>) M;OY+|uA 4j|]=58 汇款||寄钱to remit||to send money
eUPG){" dRTtDH"% !SEHDRp IE.JIi^w 寄票供取款||支票支付to send a cheque for payment
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yS p]+ 7D\#1h 寄款人a remitter
wvvMesX<L m:5 *:Ii. >DVjO9Kf Ay;=1g)8+f 收款人a remittee
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F0$ &1YAPxX 国外汇票foreign Bill
XKN`{h-@ mV^+`GWvo jJdw\` oNY;z-QK 国内汇票inland Bill
}C!N$8d, oRFHq>-.g XFeHkU`C ^eQK.B
( 跟单汇票documentary bill
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^]o]' 空头汇票accommodation bill
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H0a "gjy+eosY w G[X*/v YbB8D- 原始汇票original bill
9Slx.9f T5?@'b8F6 NF&R}7L unKTa*U^q 改写||换新票据renewed bill
a<7Ui;^@ KZUB{Y^) RX}6H<5R DcaVT]" 即期汇票sight bill||bill on demand
fiqeXE?E uoR_/vol8 bDVz+*bU} $Q*h+)g< …days after date||…days after date…日后付款
$50A!h <3zA| P,lKa. dPgN*Bdv …months after date||…months after date…月后付款
ku3Vr\s q|BR-0yi f{MXH&d 1\ (b%&DyOt 见票后…日付款…days after sight||…days sight
H4p N+ ~6L\9B) 'MH WNPG0 VCfa<hn 见票后…月付款…months after sight||…months sight
!4TM gM @T[}]e BC0SSR@e Y ]&D;w 同组票据set of bills
d6,SZ*AE 6=A KR4X&d6 1uBnU2E 单张汇票sola of exchange||sole of exchange
b$\3Y'": 5:v"^"S z NF+^ !j[Oyr| 远期汇票usance bill||bill at usance
6&/n/g s)X'PJ0&Bs 0V6gNEAUg N9 @@n:JT 长期汇票long bill
9nF;$HB 7\I,;swo TY}9;QL: s<,[xkMB 短期汇票short bill
OhMnG@@ gE2k]`[j] 6S7 =+> S_?{<{ 逾期汇票overdue bill
L:UJur% KY 085Fvs =yo?] ZS Ca}T)]// 宽限日期days of grace
xQ4 5B`$ GBnf]A,^@ { ]Tb uFPJ}m[>5 电汇telegraphic transfer (T.T)
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LBZ"vR eT8(O36% j6x1JM 邮汇postal order||postal note (Am.)||post office order||money order
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DdF" O#Y;s;)i" u.W}{-+kp 本票promissory note (P/N)
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-^- XIQfgrGZ JAPiR= 押汇负责书||押汇保证书letter of hypothecation
@hC ,J R%l6+Okr ^yLiyR e\ JBzRL"| 副保||抵押品||付属担保物collateral security
7i(U?\A;. o2p;$W4` tx0`#x ?+6w8j%\ 担保书trust receipt||letter of indemnity
Op''=Ar#sh d@-s_gw HCj/x<*F ['1JNUX 承兑||认付acceptance
^\|Hz\"* Y\#+-E ~+ _|J"\ Iu(j"b# 单张承兑general acceptance
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`yh N0UL1[ur g+CTF67 有条件承兑qualified acceptance
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hn3\ t4HDt\}&k~ 附条件认付conditional acceptance
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=> _Nze="Pt ~r(/)w\ 部分认付partial acceptance
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