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。
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会计报表statement of account
XL/o y'_ ^8l3j4 kxqc6 qM!f 往来帐目account current
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b3 dJ%Rk#?;A 现在往来帐||存款额current accout
1mVVPt^6 Ao,!z -0VA!3l 5H :~6z 销货帐account sales
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ssj(Qo =6:L +V dbuJ~?D, 共同计算帐项joint account
7kX$wQZ_ Am4^v?q Cq*}b4^; 7}cDGdr 未决帐项outstanding account
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}:t 贷方帐项credit account||creditor account
D_n}p8blT ~@4ZV ta4JWllf 2Jo~m_ 借方帐项debit account||debtor account
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#Fl Gkv~e?Kc~^ 应付帐||应付未付帐account payable
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]Q4PbW QSF"8Uk 应收帐||应收未收帐account receivable
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&U Rj}o4s2x 新交易||新帐new account
)W1(tEq59 mGe|8In ```d:f iO*`(s 未决帐||老帐old account
nJleef9 HUJ|-)"dw N~):c2Kp<9 ^}o7* 现金帐cash account
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>C' : xEVLE,*?> eB=v~I3 /}w#Jk4pD 流水帐running account
zUs~V`0 !.3R~0b 3a#PA4Ql JAlU%n?R 暂记帐||未定帐suspense account
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g5[ D& `l>93A 过期帐||延滞帐overdue account||pastdue account
<Zp^lDxa ieo|%N{' jow7t\wk $s-9|Lbs` 杂项帐户sundry account
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详细帐单||明细表detail account
JFM"ii{8 a-]hW=[ .3VK;au\\ `,wcQ 呆帐bad account
|JUe>E* )n7|?@5U -@''[m .* r^$\t0h(U8 会计项目title of account
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d UvkJ?Bu aSOU#Csx 会计薄||帐薄account-book
`gBD_0<T7 F=XF] \bhOPK>w %O#)Nq>mp 营业报告书||损益计算表account of budiness||business report
k$C"xg2 ' _B_&is Bvz62? wms1IV%; 借贷细帐||交验帐account rendered
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)KA^KF 明细帐account stated
f1A_`$> jFtg.SD `f@{Vcr%i I(pb-oY3!I 与…银行开立一户头to open an account with
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Dk6?Nwy" ],n%Xp 9"~9hOEct 与…银行建立交易to keep account with
W.^Ei\w/t TWUUvj`. (@ "=F6P o]A XT8 继续记帐to keep account
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B) 与…有交易to have an account with
5.wiTy VBM/x|' Jy9bY gI)u}JX 作成会计帐||有往来帐项to make out an account with
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?w*yW;V` 清算||清理债务to make up an account
wxj>W[V 5:UyUB > @+# 4.8nY\_WF 清洁帐目||与…停止交易to close ones account with
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3qtr9NI 结帐to close an account
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清理未付款to ask an account||to demand an account
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结清差额to balance the account with
# ORO&78 zI^Da!r. M;KA]fmc fywvJ$HD]L 清算to settle an account||to liquidate an account||to square an account
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\9YzSs@ 78d_io}w A " S/^< DI,K(_@G 审查帐目||监查帐目to audit an account
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K'aWCscM 检查帐目to examine an account
*tc{vtuu~^ B76 v}O: *P!s{i T 6Ctf# 转入A的帐户to charge the amount to As account
PK4`5uT xx }GOY.J +?[BU<X6u wAFW*rO5o 以计帐方式付款to pay on account
rCBfD g$FEEDF Gr: 3{o` 26L~X[F 代理某人||为某人on ones account||on account of one
;Lo&}U3F,! cSK&[>i)4 5f^>b\8+ | 7LCp7$Cp 为自己计算||独立帐目on ones own account
jQ=~g-y inAAgW#s} eEl.. y vfw A$7N 由某人收益并负风险on ones account and risk||for ones account and risk
2r&R"B1`( X}cZxlqc hat>kXm2K =
96P7#% 由某人负担for ones account||for account of one
{v` 2sB (qBvoLkF9N @I-Lv5 p $ouh 按某人指示||列入某人帐户by order and for account of one
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eZL MP eV7u*d? Xsuwa-G!5~ 列入5月份帐目for May account
Pc_VY>Ty ;%Hf)F >cN~U3 F$MX,,4U 编入某中帐项下to pass to the account of||to place to the account of
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+-IAE ^2JpWY:|7 寄出清算书to send in an account||to send in render an account
Q_p[kK H U@F)2? MYLsHIPC ?okx<'"[ 支票薄cheque book
VDbI-P&c 6#e::GD ;V5yXNQ Vj?DA5W`' 支票陈票人cheque drawer
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持票人cheque holder
:5fAPK2r< sJG5/w I?Aj.{{$G% ;GGK`V 不记名支票cheque to bearer||bearer cheque
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0 vlw h8e757z 记名支票||认人支票cheque to order
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ej[+y- ^|MjJsn 6Jz^ \G|%Zw| 到期支票antedated cheque
tBATZ0nK`Q ``U^COD 13hE}g;. 2&!bfq![ 未到期支票postdated cheque
lB91An `D$Jv N M]]pTU(( WjSc/3Qy 保付支票certified cheque
"&.S&=FlI LOy0hN-$b IiBD?} PxFWJ?= 未获兑现支票,退票returned cheque
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*-0M 横线支票crossed cheque
_nh[(F<hz 4NN$( S-W mLV[uhq Gq<X4C#| 普通横线general crossing
2{Vcb }~K`/kvs .xhK'}l[ .iMN,+qP 特别横线special crossing
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4.4 空白支票blank cheque
66x?A0P FTc.]laO G;NF5`*4mc b$%0.s 失效支票,过期支票stale cheque
>MK>gLg}! *Xo]-cKL0 )SryDRT ez]tAW 普通支票open cheque
"tjLc6Xl^ :cu#V g V5zSudW -HSs^dP` 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/sM~Uq? xx{!3 F J^R=dT! nOx4<Wk& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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jls-@Wl -7J| l 支票换现金||兑现to cash a cheque
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I /0 s,#>m*Rh |@NiW\O 清理票款to clear a cheque
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保证兑现to certify a cheque
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o uqz]J$ X7k.zlH7T {uzf"%VtP 填写支票数额to fill up a cheque
U9b?i$ BIuK @$ bfo[" *CHI2MB 支票上划线to cross a cheque
quY:pqG38q MSf;ZB 9z6XF]A 9tF9T\jW 开发支票to make out a cheque
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wt*S 签发支票,开立支票to draw a cheque||to issue a cheque
%^RN#_ro(3 MEB it <b,~:9*? pz"0J_xDM 透支支票to overdraw a cheque
@)J+,tg/7 ;!(<s,c#: P.gb1$7< '7O3/GDK 背书支票to endorse a cheque
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.9 ,v"YqD+GC5 请付票款||清付票款to pay a cheque||to honour a cheque
a+n0|CvF (o`{uj{! g +z1 eM8}X[ 支票退票to dishonour a cheque
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g EFz&N\2 拒付支票to refuse a cheque
4:FK;~wM&x V:y'Qf2M M3.do^ss @;"|@!l| 拒付支票to stop payment of a cheque
9 AJ(&qY( VVlr*` Zu7)gf 7Op>i,HZk\ 提示要求付款to present for payment
79;<_(Y $&=S#_HQS vam;4vyu r]6C 见票即付持票人payable to bearer
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ig Z.L c>7o 支付指定人payable to order
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v+t# 已过期||无效out of date||stale
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h'{ C[d 请给出票人R/D||refer to drawer
r 8RoE`/T DW[N|-L #"G]ke1l$ ~nay" g: 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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bFO7C 文字与数字不一致words and figures differ
%iQD /iT5 ~UP[A'9jJ SHfy".A6.0 =c\>(2D 支票
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.[ICx 时间已过account closed
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}cz X aMJDa|M 更改处应加盖印章alterations require initials
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