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。
M\L^ Wf9 会计报表statement of account
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AMX+L 往来帐目account current
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现在往来帐||存款额current accout
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r*Yd(e l0@+&Xj 销货帐account sales
.j l|?o V^D!\)# WcZck{ehd $PbwC6>8 共同计算帐项joint account
"qxu9Hg! :J~sz)n4 Y-y<gW ;'7gg] 未决帐项outstanding account
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3yiDj@a 贷方帐项credit account||creditor account
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\< )|Xi:Zd5> sUTfY|<7| 借方帐项debit account||debtor account
M_Z(+k{Gy DD^iEhG v#`7,:: @/ G$
C9< 应付帐||应付未付帐account payable
xa]e9u% T/Fj0' 'rSP@ \`N<0COP 应收帐||应收未收帐account receivable
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, hY[Vs5v L.R4 iN ZT1IN6;8W 新交易||新帐new account
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oecq 未决帐||老帐old account
p6|RV(?8 au~}s |# +L>?kr[i[ 45H(.}&f 现金帐cash account
<o:|0=Swb #dEMjD TL*8h7.( 3V)NM%Aw 流水帐running account
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N;% {(j1#9+9 暂记帐||未定帐suspense account
eA'1 f'Cx% ^Z`?mNq9 *C"-$WU3o 过期帐||延滞帐overdue account||pastdue account
4b<>gpQ '%\FT-{ $Q'S8TU nQ}$jOU& 杂项帐户sundry account
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l|7[ 详细帐单||明细表detail account
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tnnx]n 呆帐bad account
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B>XfsZS 会计项目title of account
C<u<:4^H 8 O% ?t X^c2 +q-/~G' 会计薄||帐薄account-book
9fQFsI qr|v|Ejd~ o b,%); m Exu>% 营业报告书||损益计算表account of budiness||business report
[t }\8^y 1xsIM'& &/-^D/ot "B"Yfg[ 借贷细帐||交验帐account rendered
gtVnn]Jh || 0n%"h>i 4Ow0g-{ MeMSF8zSQ 明细帐account stated
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"gTS 与…银行开立一户头to open an account with
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5i|DJ6 I`-N]sf^ 与…银行建立交易to keep account with
:y%CP8 DLBHZ?+! >uR0Xs;V Ap)[;_9BD 继续记帐to keep account
Lw_s'QNWR bxR6@ JT(6Uf H68~5lJY^] 与…有交易to have an account with
|ryV7VJ8 @})]4H Fx6]x$3 BK;Gh0mp 作成会计帐||有往来帐项to make out an account with
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|T{RY5 7>,(QHl 清算||清理债务to make up an account
?CU6RC n @B#\3WNt '"Z\8;5i 8DLj?M>N 清洁帐目||与…停止交易to close ones account with
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{Z1/4 Y5,[udF:O 结帐to close an account
05PRlz*x= -{O>'9'1A CaE1h9 [QZ g=." 清理未付款to ask an account||to demand an account
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z,eB l\t\DX"s_ 结清差额to balance the account with
56`Tna,t 4#"_E:;PQ :XFr"aSt p()#+Xy 清算to settle an account||to liquidate an account||to square an account
9S_PZH OAw- -rl aP&bW))CI %<]4]h 审查帐目||监查帐目to audit an account
=9yh<'583 ,*MAteD "\`>Ll 'nRoa7v( 检查帐目to examine an account
hb="J349 J1UG},-h 3LW_qX :}* 转入A的帐户to charge the amount to As account
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\ ?DrA@;IB ;Y9-0W 以计帐方式付款to pay on account
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Cd#\D| #T3dfVWv 代理某人||为某人on ones account||on account of one
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BmC fK{m7?V slTE. 为自己计算||独立帐目on ones own account
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O7 C116c" nr]:Y3KyxX -qqI@+u+ 由某人收益并负风险on ones account and risk||for ones account and risk
i@m@]-2 E^4}l2m_ 8yDe{ W"n0x8~sV 由某人负担for ones account||for account of one
s3sPj2e{ W7#dc89} '4ip~>3?w 8}K^o>J&K 按某人指示||列入某人帐户by order and for account of one
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q 0PD=/fh[ 列入5月份帐目for May account
A9_}RJ9 l0w<NZF z5p5=KOb /*2)|2w 编入某中帐项下to pass to the account of||to place to the account of
^). Qg]+&8!* ^D8~s; ? `Kbf]"4q 寄出清算书to send in an account||to send in render an account
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l+^ 支票薄cheque book
M;LR$'cP b4&l=^:e= V}X>~ '% >@)p*y.K 支票陈票人cheque drawer
4;*jE ( V+5av Z} Z`<5SHQd FBxg^g%PB@ 持票人cheque holder
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sBk|KG C#LTF-$]) '*B%&QC- 不记名支票cheque to bearer||bearer cheque
MY}/h@ )G),iy 0^vz /y1c uJ`:@Z^J 记名支票||认人支票cheque to order
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r&; 到期支票antedated cheque
H'+3<t> lVCnu>8 -tIye{ a+RUSz;DL 未到期支票postdated cheque
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C(Lr,( 保付支票certified cheque
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m"':f A4g,) 未获兑现支票,退票returned cheque
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iv 横线支票crossed cheque
z\"9T?zoo 7K ~)7U *{,}pK2* v"o_V| 普通横线general crossing
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+n( 特别横线special crossing
#"8'y znDpg{U( $4*gi& O0;mXH 空白支票blank cheque
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?D{iMRM Sk:x.oOZ 0"Euf41 L1WvX6 失效支票,过期支票stale cheque
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fda4M 1_TniR3z1 普通支票open cheque
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< ]TJ258P} c>3j$D+ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
EEMRy nBLb1T =dwy 4 q6b&b^r+H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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5$=V 'Fc$?$c\ p"7[heExw P,b&F 支票换现金||兑现to cash a cheque
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e_ o^'QGs " 清理票款to clear a cheque
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NX 保证兑现to certify a cheque
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XL9-N?(@ ?*[35XUd lon9oraF' $e{[fmx 支票上划线to cross a cheque
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fUI!dK 开发支票to make out a cheque
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q~l(d ~3&hvm[IQ 签发支票,开立支票to draw a cheque||to issue a cheque
IxG7eX! W`P>vK@= MttFB;Tp sl(go^ 透支支票to overdraw a cheque
ic4hO>p& zD<8.AIGC -1~o~yGE (9=E5n6o 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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qHB?] |/$954Hr#< 3xKgj5M i2;,\FI@t% 支票退票to dishonour a cheque
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'H4?V 拒付支票to refuse a cheque
M;NIcM 0%Y}CDn_ F\GNLi `B:hXeI 拒付支票to stop payment of a cheque
_meW9)B V]"pM]>3X *~*"p)`< y+V>,W)r7 提示要求付款to present for payment
8<32(D{ i el@"E 4 !&`\MD>;~R c,M"a 见票即付持票人payable to bearer
~O!E &~ W7@Vma` dTlEEgR Kb-m 支付指定人payable to order
_34%St!lg skTtGz8R[ =vriraV" MZh?MaBz06 已过期||无效out of date||stale
y\[* mgl: j~>J?w9<O .I $+
E #XqiXM~^R 请给出票人R/D||refer to drawer
)q\6pO@ P"t Dq& 2R^Eea g[~J107%A 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
:f7vGO"t tB4yj_ZF &OEBAtc/ <X5ge>. 文字与数字不一致words and figures differ
Asq&Z$bB_ @+)T"5_Y[ "Vp:Sq9y yX%> %#$ 支票
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8DbP$Wwi 时间已过account closed
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A|RFP {a9.0N :4 Tu,nX'q]m 更改处应加盖印章alterations require initials
IjQgmS~G N pQOLX/<? Z@$'fX?~9 $(08!U
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78<fbN5}r 时间已过effects not cleared
/OMgj7olD TV0Y{x*~iH HqV4!o9' S&k/Pc 停止付款payment stopped
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s MBU4Awj EU'rdG*t/R qzLD 支票毁损cheque mutilated
6Bexwf<u De>,i%`Q,D F&3 :]1 =)N6R 汇款||寄钱to remit||to send money
Mii&doU 1|>bG#| Gc5mR9pV &NbSG+t 寄票供取款||支票支付to send a cheque for payment
V%C'@m(/SZ LcNI$g;}Yf EQM[!g^a D`.\c#;cN 寄款人a remitter
3Q )" ra_TN;( I?%#`Rvu /5
OQ0{8p 收款人a remittee
A8AeM` :6m"}8*q8 /len8FRf (OavgJ+Y 国外汇票foreign Bill
:`<MlX U^K8^an$ { Q!Xxe>6 t+^__~IX 国内汇票inland Bill
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qNMYZ0, w^7[4u4 跟单汇票documentary bill
nf:wJ-;* {?A/1q4rr 9'|_1Q.b^ ST4[d'|j 空头汇票accommodation bill
R+/kx#^ \Il?$Kb/ UF}Ji#fqn 3#\C!T0y 原始汇票original bill
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W7+# A,7* 52U !2/o]_K@+ 改写||换新票据renewed bill
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eYy 即期汇票sight bill||bill on demand
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^.*zBrFx …days after date||…days after date…日后付款
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cQw …months after date||…months after date…月后付款
64^3ve3/a= |f$gQI!XW "=$uv bJeF1LjS 见票后…日付款…days after sight||…days sight
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'^ 5UG"i_TC TpHzf3.I 见票后…月付款…months after sight||…months sight
@Q!Tvw/ zOy_qozk v9#F\ F/ !?K#f?x<? 同组票据set of bills
\(zUI PMQlJ& w.+G+r= SI=7$8T5=5 单张汇票sola of exchange||sole of exchange
N7)K\)DS!z $"6Gv _d>{Hz2 wz Y{ii 远期汇票usance bill||bill at usance
r=]$>& Su+[Q6oC@ Dh<}j3] Qr-,J_ 长期汇票long bill
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O VLfKN)g fd&>p 短期汇票short bill
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{ R\x3'([A5 L3s"L.G 逾期汇票overdue bill
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O}RV Bt(nm>Ng "}S6a?]V 宽限日期days of grace
&&zsUAkS iUZV-jl2/ 0aJcX) LYyud 电汇telegraphic transfer (T.T)
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0[ s'BlFB n 邮汇postal order||postal note (Am.)||post office order||money order
3MDs?qx>s lnK#q.] F4IU2_CnPD <driD'=F 本票promissory note (P/N)
`(E$-m-~jH gN]\#s@[ x]IJ; l]~IZTC 押汇负责书||押汇保证书letter of hypothecation
Ue!yK drbim8!q~ P#[?Kfi ~"8r=8| 副保||抵押品||付属担保物collateral security
:BB=E'293 mrig5{ g|tclBx COHook(: 担保书trust receipt||letter of indemnity
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$ 1jpft3*x 承兑||认付acceptance
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y,m7%L SF da?> 8d&%H, 单张承兑general acceptance
`v)ZOw9& F45-M[z E;An':j [$#G|> x 有条件承兑qualified acceptance
Lb{.} cM]ZYi e$&n)>% ,wngS= 附条件认付conditional acceptance
b.RFvq5Z !lBK!'0 [GcW*v *;U<b 部分认付partial acceptance
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