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。
&e;GoJ 会计报表statement of account
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=m/BH^|&W e<duDW$X 往来帐目account current
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/V;; 现在往来帐||存款额current accout
f6JC>Np NzG] nsw 905Lk>rB ^ SW!S_&Z2 销货帐account sales
\KkAU 6 RZTC+ylj 57`9{.HB 3R`eddenF 共同计算帐项joint account
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<ub 未决帐项outstanding account
w?"s6L3 \) vI- 5v5K}hx mecm,xwm 贷方帐项credit account||creditor account
[Q:mLc Oi,:q& ;Ff5ooL{ H\<^p",` 借方帐项debit account||debtor account
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{ *Fm#Qek 应付帐||应付未付帐account payable
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SD' 应收帐||应收未收帐account receivable
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i/m +=g9T`YbE oh.8WlI 新交易||新帐new account
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f<@a %TS8 9/ w0YV87 未决帐||老帐old account
Gu5%P ou b";D*\=x k C=h[<' GOj<>h}r 现金帐cash account
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v[|G4n zjUT:#(k 流水帐running account
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u G_)(? lt{yo\ 暂记帐||未定帐suspense account
uJu#Vr:m :Kx6|83 -efB8)A Nk@a g) 过期帐||延滞帐overdue account||pastdue account
{p)=#Jd`.P jR@J1IR< OVhtU+r ]n (:X 杂项帐户sundry account
b,o@m 2/.I6IbL 8|H^u6+yz z<z\) 详细帐单||明细表detail account
@zAav> `cn}}1Lg] .|x"'3# 8D1+["& 呆帐bad account
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prs(*K Lzy Ix!S {[$JiljD 会计项目title of account
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会计薄||帐薄account-book
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aOK,Mm:iO 4Up\_ 营业报告书||损益计算表account of budiness||business report
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|u|R ~$:=hT1 |"o/GUI~ 借贷细帐||交验帐account rendered
Df_*W"(v D?6ah=:&R /IyCvo *7:HO{P>Y 明细帐account stated
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HB\Uc +VdC g_ SC/V3fW, 与…银行开立一户头to open an account with
mCQn '{) /FW{>N1 Kta7xtu kNDN<L 与…银行建立交易to keep account with
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$QNp#dq 'D<84|w:1 继续记帐to keep account
pG0Ca]( %X>P+6<= [7*$Sd 3Z-N*bhC 与…有交易to have an account with
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K9BowlW 作成会计帐||有往来帐项to make out an account with
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F-&,w 清算||清理债务to make up an account
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9L HMrl!;: 5U5)$K'OA 清洁帐目||与…停止交易to close ones account with
6<N Q/*(/ >wJt# ZB y4Fuh nb> @ - _lw 结帐to close an account
zb=L[2; u{dI[?@ Q\k|pg? |ZBHXv 清理未付款to ask an account||to demand an account
R}VEq gq P]wCC`qi !3 j@gi2 ^ua8Ya 结清差额to balance the account with
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f<H? 清算to settle an account||to liquidate an account||to square an account
<sNkyQ LA%t'n h /ig'p53jL \~bx%VWW4 审查帐目||监查帐目to audit an account
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Mhn |r%lJmBB 检查帐目to examine an account
~D$?.,=l :*0l*j :SD^?.W\iT ;\[el<Y)s 转入A的帐户to charge the amount to As account
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s P^+ &9:"X 1p |}=R {u4=*>?G 以计帐方式付款to pay on account
B^C!UWN>%X @%}4R`S0 cm!|A)~ qJ8@A}}8 代理某人||为某人on ones account||on account of one
c6"hk_ VM [U&g<8n !W3bHy:C" S+7:fu2?+ 为自己计算||独立帐目on ones own account
7ga|4j3% u(92y]3, 0>KW94 `3KXWN`.s 由某人收益并负风险on ones account and risk||for ones account and risk
; M%n=+[O \vR&-+8dk /Q8glLnM >lg-j-pV 由某人负担for ones account||for account of one
v2tKk^6`(i gBZ1We u-' Mc#w:UH[ /^F$cQX( 按某人指示||列入某人帐户by order and for account of one
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1Mz ~c*$w O\ 列入5月份帐目for May account
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;E{k+vkqy 编入某中帐项下to pass to the account of||to place to the account of
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4Y 1aQR9zg% .7"]/9oB 寄出清算书to send in an account||to send in render an account
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0pq <E`Ygac $<[Q8V- jZX2)# a! 支票薄cheque book
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支票陈票人cheque drawer
8LMO2Wyq ?k*%r;e> +v7mw<6s {xGM_vH1 持票人cheque holder
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. 不记名支票cheque to bearer||bearer cheque
*C*'J7 rv\yS:2 #nv =x&g *h `P+_Q7 记名支票||认人支票cheque to order
1JFCYJy dV( "g], ?C[W~m P #9a\Ab 到期支票antedated cheque
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Nzo;j0 [ 122%KS ~'[0-_]=f j<HBzqP%6 保付支票certified cheque
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.E 未获兑现支票,退票returned cheque
gNsas:iGM f[AN=M"B"s L>&o_bzp 0Q]ZS 横线支票crossed cheque
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w6RB|^ 普通横线general crossing
)H'SU_YU O)$rC TspuZR@2 5 +Ei!E89 特别横线special crossing
vSOO[.= 5-3.7CO$ JjXuy7XQ C3XB'CL6 空白支票blank cheque
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vG{+}o# 失效支票,过期支票stale cheque
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0} BkP'b{z| %z0;77[1 I 4Pbuv6`RK 普通支票open cheque
-|"[S"e X3bPBv ]WsQ= m ll-cp 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`Mh3v@K: b6mSPH@ \-]zXKl2k e;*GbXd| 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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' 支票换现金||兑现to cash a cheque
+ Z7 L&BI F1Jd-3ei rwJCVkF R">-h;# 清理票款to clear a cheque
_uYidtxo= z!M8lpIM A>?_\<Gp tRl01&0S 保证兑现to certify a cheque
B$Z%_j& r+0<A.''a sRMz[n5k XTibx;yd< 填写支票数额to fill up a cheque
FyF./ \6{w#HsP8 D?Mj<|| DR%16y<h 支票上划线to cross a cheque
)U?5O$M;lE ccdP}|9e i7%v2_ M_OvIU(E 开发支票to make out a cheque
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'$W$()p <T3 v|\6~H 签发支票,开立支票to draw a cheque||to issue a cheque
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Lt%[dn 透支支票to overdraw a cheque
I:L}7uA[t |=o)|z2 M MQ^&!H ?xRx|_}e 背书支票to endorse a cheque
#80[q3 (2SmB`g MR?5p8S#g kL7n`o 请付票款||清付票款to pay a cheque||to honour a cheque
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MzRliH8e +=V[7^K; r*r3QsO Q|6lp 拒付支票to refuse a cheque
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vGw mnG\qsKNLK ^D%hKIT 拒付支票to stop payment of a cheque
qdOUvf pkKcTY1Fx jO5,PTV UqA<rW 提示要求付款to present for payment
fHLt{ !O GBvgVX< ~0 PR>QJ YAc~,N 见票即付持票人payable to bearer
7~ I*u6zY vg"$&YX9" HkL:3 E. }3TTtd7 支付指定人payable to order
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5nN "8-;Dq'+ 已过期||无效out of date||stale
'|7'dlW V#P`FX <b,oF]+;z |c)hyw?[Y 请给出票人R/D||refer to drawer
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&;5 !P"@oJ/Yy_ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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\n3[u TpH-_ft 文字与数字不一致words and figures differ
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Dg I;g>r8N-Bu 支票
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i>aIuQ`pe 时间已过account closed
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:Bm@eN t9\}!{<s c]+uj q ;]PP+h 更改处应加盖印章alterations require initials
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_)%Sz"g^Ix 时间已过effects not cleared
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停止付款payment stopped
{y%cTuC= "2=v:\~= r^v1_u,1I t[4V1: 支票毁损cheque mutilated
Q nTKo&|9 (Zz8 ldO 3Ow bU Q`m9I 汇款||寄钱to remit||to send money
&`%J1[dy dI?x(vw p&$O}AX| )jPIBzMys 寄票供取款||支票支付to send a cheque for payment
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xS+!/pBf"Y wec_=EqK0 X8\UTHT&0 \#sdN#e;XA 收款人a remittee
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国外汇票foreign Bill
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qez# jY k5]2#A N#p%^GH 国内汇票inland Bill
re)7h$f} H{4_,2h=m ;Xl {m`E+ :ggXVwpe 跟单汇票documentary bill
*_sSM+S M)"'Q6ck= NilnS!BM BIXbdo5F 空头汇票accommodation bill
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@~ _ -|+k SajasjE!^1 0WSOA[R%[b 原始汇票original bill
qs>&Xn -)Hc^'. |)y-EBZe\" `d}t?qWS;F 改写||换新票据renewed bill
rtdEIk `b KJ sLd%m+*p J-z<&9 即期汇票sight bill||bill on demand
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\6= …days after date||…days after date…日后付款
{8"Uxj_6V Z.b?Jzj FA{'Ki` _`lPLBr6 …months after date||…months after date…月后付款
*RmD%[f cI'su? /5X_gjOL, A_Y5{6@ 见票后…日付款…days after sight||…days sight
+E']&v$ aUi^7;R&< n )PqA* aA]wFZ 见票后…月付款…months after sight||…months sight
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la@i b%].D(qBy 同组票据set of bills
u{cb[M 8~sC$sIlE 2O}X-/H E., 单张汇票sola of exchange||sole of exchange
?u5jXJ0L uNca@xl' _BoA&Ism 9&zQ5L> 远期汇票usance bill||bill at usance
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aTkMg 长期汇票long bill
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|UtE<<b n72kJ3u. 5cb8=W- I#'yy7J 短期汇票short bill
`7oYXk U ]7;K>.T "jf_xZ$H- MkWbPm) 逾期汇票overdue bill
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`r(le 4n*`%V LfJMSscfv xwj{4fzpk{ 宽限日期days of grace
+UiJWO !DD4Bqez %pLqX61t= ,hZ?]P& 电汇telegraphic transfer (T.T)
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b-3lz kG5Uc83#G jhkXU+4 邮汇postal order||postal note (Am.)||post office order||money order
$RYOj{1 gYloY=.Z$' -;Te+E_ \(}pm#O 本票promissory note (P/N)
c<sq0('` $-.*8*9 u4'B n] t3d 押汇负责书||押汇保证书letter of hypothecation
X`fm5y g1 =>u z/nW;ow ?J-D6; 副保||抵押品||付属担保物collateral security
1~E;@eK' -C8LM ls !r9rTS] {Es1bO 担保书trust receipt||letter of indemnity
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XG0Z 承兑||认付acceptance
9Q1w$t~Y {R/e1-; )-h{0o Htfq?\ FD 单张承兑general acceptance
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}b $ I:0dz:T7* 有条件承兑qualified acceptance
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mktP 附条件认付conditional acceptance
u68ic1 =1xVw5^F =dmxE*C MO|Pv j~[ 部分认付partial acceptance
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