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。
Y)=89s&t 会计报表statement of account
D; 0iNcit aH1mW;,1u s)~60c L*VO2YI 往来帐目account current
!Xbr7:UPN1 =os%22* %kg%ttu7 b6k'`vLA 现在往来帐||存款额current accout
}FTyRHD| 1x^(vn#= PB :Lj MOIH%lpe 销货帐account sales
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zI*|*A n0T'"i[ b]NSCu*)s 共同计算帐项joint account
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G0<;yL LI&+5` 7O)U(<70 C>qKKLZ 未决帐项outstanding account
bw8~p%l? n~#%>C7 JWa9[Dj Vc!;O9dP 贷方帐项credit account||creditor account
mGXjSWsd f@R j;R~Jp Q`Q%;%t rmW,# 借方帐项debit account||debtor account
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@aF Xw=>L#Q \V|\u= @H =-`}(b2N 应付帐||应付未付帐account payable
(= H%VXQH !`k{Ga 5_@8g+
~ A3p@hQl 应收帐||应收未收帐account receivable
6BihZ|H04 .O{2]e$ ?Mg&e/^ *N .f_s 新交易||新帐new account
[lqwzW{(UN DAG2pc8zA u6AReL'f :t6w+h
未决帐||老帐old account
ZkW, SSKn7` %&+j(?9 t%e}'?#^ 现金帐cash account
{q%wr* jmbwV,@Q2 8'Z#sM^E 4|uh&4"*@W 流水帐running account
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,%#FK| r=<Oy1m/ =h?WT* 暂记帐||未定帐suspense account
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@3 F$UvYy4O d 过期帐||延滞帐overdue account||pastdue account
A@BYd'}] ty|E[Ez1 'ao<gTUbu ^[noGjy 杂项帐户sundry account
Gpws_jw 2r2qZ#I} "P<IQx ?GPTJ#=j=] 详细帐单||明细表detail account
N/QTf1$ 4=S.U`t7 Amf
gc>eJ ~6z<tyD^
呆帐bad account
,y}?Z8?63 B]dvX [R[]&\W _jOu`1w 会计项目title of account
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wDQ@ xJtblZ1sr 5o 4\Jwt 9kmkF, 会计薄||帐薄account-book
5F{NPKaQ I@a y&NNh )$XW~oA' fr$E'+l) 营业报告书||损益计算表account of budiness||business report
`9BZ))Pg 095:"Gv
O g5X;]%: 'M>QA"*48E 借贷细帐||交验帐account rendered
`iYiAc SFVOof#s
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R=FH# 明细帐account stated
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#nV F. 与…银行开立一户头to open an account with
T8( \:v %UDz4?zx SJb+:
L> (_h<<`@B 与…银行建立交易to keep account with
"]\sw"zO? !"~x.LX\ f%fD>a u;f${Wn'3 继续记帐to keep account
e P]L F!DDlYUz. K.s\xA5`_ -j1?lY 与…有交易to have an account with
:.wR *E LpwjP4vWJ U$+EUDFi3_ 04ZP\ 作成会计帐||有往来帐项to make out an account with
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TY$ :.8@ xVH 清算||清理债务to make up an account
2P3,\L L?_'OwaY xNlxi g\_J 清洁帐目||与…停止交易to close ones account with
1vKAJ<4W @r7ekyO8) ?=zF]J:G1w 3@#WY vD 结帐to close an account
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_>+ Cngi5._Lb +i"^"/2f{ 清理未付款to ask an account||to demand an account
.nDB{@# L=g(w$H M_
* KA P1cI]rriW 结清差额to balance the account with
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2F5*C u={A4A# 清算to settle an account||to liquidate an account||to square an account
$K& #R- <}Hfu-PLo *CtWDUxSdW vndD#/lXq 审查帐目||监查帐目to audit an account
@fz0-vT, m9~cQ!m .J=<E M N-j$-y} 检查帐目to examine an account
K=Q<G:+&V O4`am:@ h"#[{$( >)`yG'[ 转入A的帐户to charge the amount to As account
Hs9; &C su2|x eMT}"u8$A Gl am(V1 以计帐方式付款to pay on account
{3)^$F=T g>gVO@"b2 AFM Ip^F 9:\#GOg 代理某人||为某人on ones account||on account of one
U5[,UrC le7!:4/8 L0^rw|Z%' S/?!ESW6 为自己计算||独立帐目on ones own account
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}M'U (~k{aO `8x.Mv :"G x 由某人收益并负风险on ones account and risk||for ones account and risk
xZ=6 !tuN_ b79z<D y [jck: 由某人负担for ones account||for account of one
NzBX2 A#;TY:D2 Xi
8rD"v "aT"o 按某人指示||列入某人帐户by order and for account of one
b^s>yN ;o#wK>pk%M i3dV2^O w]ihGh 列入5月份帐目for May account
c.?+rcnq -a+oQP]O 1b``y QKP@+E_U 编入某中帐项下to pass to the account of||to place to the account of
o[Gp *o\ WHk rd8 m[w 8|[ (~U1X4 寄出清算书to send in an account||to send in render an account
Y^(NzN eVvDis (?ofL|Cg( Z*Lv!6WS 支票薄cheque book
b0:5i<"w6 0}4FwcCr\ $`'%1;y@ p E56CM 支票陈票人cheque drawer
JI7.:k; z~0f[As. ~IQ 2;A $T2n^yz 持票人cheque holder
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gI5Fzk@: 不记名支票cheque to bearer||bearer cheque
kf-/rC)> q% pjY ;n2b$MB?nM z$]HZ#aRE 记名支票||认人支票cheque to order
}'c@E0" V|T3blG?D /9k}Ip =JDa[_lpN 到期支票antedated cheque
-Izc-W :ySQ[AJ" Hphfqdh0` )K>2 未到期支票postdated cheque
j"J[dlm2M 8 aC]" C ptCAtEO72 DcmRb/AP* 保付支票certified cheque
i9B1/?^W& hcJny V+dFL9 \!Fx,#r$7- 未获兑现支票,退票returned cheque
>=!$(JgX PTf.(B"z lKA2~ o >G<.^
~o 横线支票crossed cheque
<f/wWu} *p>1s!i 'X]my &-B&s.,kj 普通横线general crossing
6~y7A<[^ YThFskR oO EVE<LF? >^V3Z{; 特别横线special crossing
^[u*m%UB otSF8[ KRN{Ath. h 1`yW#% 空白支票blank cheque
|@lVFEl] u4,b%h. N \Wd0b v:w $l{7 失效支票,过期支票stale cheque
_3{,nhkf:! $ix*xm. 4m `ek On@T0 O:86* 普通支票open cheque
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5dFV2 mzoNXf:x AYLCdCoK. D-!#TN`Y 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
MI<XLn!* q oJ4w7 \y*,N^w u j9IeqlL 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
@Tl!A1y? #&jr9RB M_monj}Z R
404\XGL 支票换现金||兑现to cash a cheque
i@|.1dWh A_\ZY0Xt xB&6f") [AHZOA 清理票款to clear a cheque
TPeBb8v8D ~RS^Opoa avI <78LB/: 保证兑现to certify a cheque
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UW/{q`) ]p.eF YDh7 xK8R![x 填写支票数额to fill up a cheque
_-.~>C {<_9QAS WP-'gC6K= }:5>1FfX= 支票上划线to cross a cheque
D@yuldx'/ b2vc :%hxg 0Q_@2 开发支票to make out a cheque
M+N7JpR ;<yVJox Nu%JI6&R /`Wd+ 签发支票,开立支票to draw a cheque||to issue a cheque
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b. 透支支票to overdraw a cheque
;%R+]&J .C2.j[> uPtHCP6 &xwAE*} 背书支票to endorse a cheque
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) 2t< #VwA?$4g` 2Rp'ju~O)/ 请付票款||清付票款to pay a cheque||to honour a cheque
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l ( CbA2?( 1o1 zDk^^' 8;YN`S!o 支票退票to dishonour a cheque
Odo"S;) Z`l97$\ t7%!~s=,M TZ7{cekQ 拒付支票to refuse a cheque
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e 拒付支票to stop payment of a cheque
Ass8c]H@ 4^KoHeM6 V+()`>44 Cz\(.MWNZ 提示要求付款to present for payment
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*2 见票即付持票人payable to bearer
up~l4]b+ NAj1ORy4pX PUUBn"U- o%Lk6QA$ 支付指定人payable to order
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Hy<4q^3$G /
4K*iq 已过期||无效out of date||stale
nFl=D=50- #zcp!WE.OI Musz+<] d0b--v/ 请给出票人R/D||refer to drawer
#EpDIL >?,arER E5lC'@D cz [|2uu."$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
p;VqkSQ76 O,_2djd -;z&"> XHO}(!l\ 文字与数字不一致words and figures differ
DU7kZ rbnu:+! <?P UF, $}S5& 支票
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v&U'%1| 时间已过account closed
n%Xw6qV: Uq/(xh,t5 nm*!
#hx `}F=Zjy 更改处应加盖印章alterations require initials
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4Ly HLAYmXX"w _Bh-*l?K> \PzC:H -9{}rE
5cP] 时间已过effects not cleared
?Z]}G fPHv|_XM> ~?aq=T 4j)Y> 停止付款payment stopped
3vOI=ar=L~ )%C482GO- -(>x@];r0 r{kV*^\E 支票毁损cheque mutilated
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~;c| 汇款||寄钱to remit||to send money
6.~(oepu KbH#g>.oB ?4q6>ipx /w!b2KwV 寄票供取款||支票支付to send a cheque for payment
@P"q`* 0(3t# Bw"L!sZ W #qM$ 寄款人a remitter
\XMl8G /k1&?e iTbmD I~"- 收款人a remittee
D}!U?]la& n=t%,[Op ^k^%w/fo .'"+CKD.N 国外汇票foreign Bill
"S[VtuxPCU 7G%`ziZ #>~$`Sg "C=HBJdYB5 国内汇票inland Bill
WLNkO^zb e7/J:n$ C-_u; NEu d2.eDEOsC 跟单汇票documentary bill
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3Luv$6 空头汇票accommodation bill
,i*^fpF`F" Z#>k:v J;"XRE[%5 Z/;rM8[{& 原始汇票original bill
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q5A@!D 改写||换新票据renewed bill
'L3 \ I [Bpgb57En p//">l=Ps 7\a(Imq 即期汇票sight bill||bill on demand
o?p) V^7 1Q?hskL 3u{[(W}08 O:lD>A4{ …days after date||…days after date…日后付款
qg.[M* w=#&(xm0 C _[jQTr 348Bu7': …months after date||…months after date…月后付款
pb E`Eq _7$j>xX sur2Mw(M" {,s:vPoiA 见票后…日付款…days after sight||…days sight
3O#7OL68v *A,=Y/ &g)
` RNX}W lo-s 见票后…月付款…months after sight||…months sight
<hy>NM@$ #0xvxg%{ ~ xf9
ml A|Y\Y } 同组票据set of bills
7qW:^2y fEQ<L!' 6Mk@,\1 G =< KAJ 单张汇票sola of exchange||sole of exchange
'd6hQ4Vw4 o"n^zG Qr0JJoHT sUbZVPDr 远期汇票usance bill||bill at usance
X% _~9'#% ZklidHL'); y[r T5ed k9R1E/; 长期汇票long bill
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mH8s'F ^@[[,1"K })!n1kt 短期汇票short bill
4F:RLj9P! &G<ZK9Ot}0 z>y,}#D?C 89 fT?tT 逾期汇票overdue bill
MQG$J!N :K8T\ {5%<@<?) UZ](X/ 宽限日期days of grace
4&|9304<H x!YfZ* **s:H'M w_ (1jkZ^7 电汇telegraphic transfer (T.T)
v"$; aJ R [uo:. 1^Caz- 7Q[P 邮汇postal order||postal note (Am.)||post office order||money order
n.A[Z cL1cBWd R9#Z=f, C)ChF`Ru': 本票promissory note (P/N)
a[#4Oq/t$ l0@$]76cX; {H>iL 6Jj)[ R\5= 押汇负责书||押汇保证书letter of hypothecation
np>*O }r* c"QH-sE 3G>E>yJ ;G\rhk 副保||抵押品||付属担保物collateral security
qmL!"ZRLF ^d2g"L
]}5jX^j 0cS.|\ZTA 担保书trust receipt||letter of indemnity
foJ|Q\Z,T k2;8~LqF xHL{3^ @wa/p`gj5w 承兑||认付acceptance
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1q`5o ]mqB&{g 单张承兑general acceptance
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2b@mX H+: $ 7; a\MU5%}\ 有条件承兑qualified acceptance
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n $u"K1Q3 附条件认付conditional acceptance
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IN' 9B%"7MVn RdY #B; .[_&>@bmrP 部分认付partial acceptance
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