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。
f9_Pn'"I 会计报表statement of account
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obbg#, gP8}d*W%b 2XBHo ( 往来帐目account current
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1zSTkg g] IPNW^n 现在往来帐||存款额current accout
)knK'H ( mrsN@(X0 H<^3H 874j9ky[ 销货帐account sales
ri3*~?k00 P%[{ 'u H_Hr=_8}- fK@UlMC]7 共同计算帐项joint account
P%w!4v~" 3M[d6@a th"Aatmp [UdJ(cGf 未决帐项outstanding account
z:O:g?A I)%bOK] CIwI1VR^ {RsdI=% 贷方帐项credit account||creditor account
5``usn/&Kj <dS I"C< )!zg=}V ]U4C2}u 借方帐项debit account||debtor account
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)u i-95>ff }DvT6 应付帐||应付未付帐account payable
N-p||u 44^jE{,9 /^si(BuC^* .UK`~17! 应收帐||应收未收帐account receivable
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'#@H 0'5N[Bvp 6: R1jF*eG .)t*!$5=N 新交易||新帐new account
M6Ik 'r"M #;P-*P n?^oQX}.\ _lH:%E* 未决帐||老帐old account
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现金帐cash account
>n&+<06 {*F8'6YQ$ PC,I"l RbA.&=3 流水帐running account
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'2p,0Bk9i (3m^@2i 暂记帐||未定帐suspense account
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@YbIn w/ID yQ 过期帐||延滞帐overdue account||pastdue account
)Ee`11 #("E)P y&F&Z3t k <LFH( 杂项帐户sundry account
g`=Z%{z% c`)[- vF{{$)c +'g~3A-G 详细帐单||明细表detail account
Q,o"[ &Gp U]E~7C jpiBHi]5+ f F9=zrW 呆帐bad account
YipL_&- &X}i%etp^2 .Ax]SNZ+:A <)oW 会计项目title of account
5.U|CL ^K'XlM`a j;&su=p" Ch&2{ng 会计薄||帐薄account-book
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* #t&L}=G{% 营业报告书||损益计算表account of budiness||business report
X_wPuU% u5P2* mx0EEU* Bc?KAK 借贷细帐||交验帐account rendered
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,45p@ T5TAkEVl 明细帐account stated
^#z* jH2_Ekgc;_ gp]T.ol %Wg8dy| 与…银行开立一户头to open an account with
6L&_(/{Uw R\lUE,o]<q SGLU7*sfd TDW\n 与…银行建立交易to keep account with
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Q1 1xb1?/n1# 继续记帐to keep account
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-3G3h #J*hZ(Pq KyRcZ" 与…有交易to have an account with
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%2`.*]L 作成会计帐||有往来帐项to make out an account with
V\r2=ok@y ![aa@nOSa @A8@j%CK1 e6I7N?j 清算||清理债务to make up an account
h9l 6AnbJ yz^Rm2$f9 7NQEn Al y3@5~ 4+ 清洁帐目||与…停止交易to close ones account with
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t/(rB} 结帐to close an account
wp>L}! {1J4Q[N9m :#Nrypsu lWk/vj<5 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
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L }pj+xB 5T]dQ3[v4 清算to settle an account||to liquidate an account||to square an account
e#z#bz2< +W}6o3x~ H[U"eS." F%G} >xn 审查帐目||监查帐目to audit an account
\JIyJ8FleC Eanwk` Rx z?'z{+HY sc$I,|d2 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
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N4~ ygYy [IZ |?4NlB6 L4or*C^3 以计帐方式付款to pay on account
*b\&R%6dR \U.js- V3q[$~9 Tx|y!uHh 代理某人||为某人on ones account||on account of one
#i=k-FA)H <,,X\>B q0VR&b`?>D sI6coe5n 为自己计算||独立帐目on ones own account
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xt1\Sie Nf)$K'/ J(w 3A)( 由某人收益并负风险on ones account and risk||for ones account and risk
0?O$->t DIx.a^LR zQaD&2 q [Z;ei1l 由某人负担for ones account||for account of one
QVo>Uit a6\`r^ @ N."x@mV #M@~8dAH}M 按某人指示||列入某人帐户by order and for account of one
%#C9E kr PP8627uP 1h?QEZ,6a nB6 $*' 列入5月份帐目for May account
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(0=w4 ^o4](l zJo?,c 编入某中帐项下to pass to the account of||to place to the account of
o2!wz8 2=uwGIF 'zOB!QqA`v k{D0& 寄出清算书to send in an account||to send in render an account
8&3KVd` yX/{eX5dr |!{ Y:f; 2WC$r8E 支票薄cheque book
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支票陈票人cheque drawer
a9NIK/9 JT6}m Uo;a$sR c2-oFLNP= 持票人cheque holder
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!hfIYf *P8CzF^>\& !6,rN_a@Y 不记名支票cheque to bearer||bearer cheque
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(I 记名支票||认人支票cheque to order
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Ze?h^r# HvmE'O8 到期支票antedated cheque
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42Hhu7j aW9\h_$ Iw?*y.z| yhrjML2K 未到期支票postdated cheque
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.{ >>|47ps3 udmLHc 保付支票certified cheque
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Wnt ubRhJ~XB ) ]DqK<- 未获兑现支票,退票returned cheque
E\TWPV'/ ESUO I Kg`P@ S|af?IW 横线支票crossed cheque
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5 z?pi/`y8> 普通横线general crossing
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[? Uz~B` Y`d@4*FN$ B):ZX# 特别横线special crossing
bR,Es~n aRElk&M eK5~YM:o :,fT^izew 空白支票blank cheque
=CO) Q2 Bh'!aip k ]=9 d'WL ay|jq"a 失效支票,过期支票stale cheque
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:Cp_ EIfqRRTA @,7r<6E $2+s3) 普通支票open cheque
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s] QO0@Ax\b :,M+njcFc 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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) !#~KSO}zW2 (EvYrm4 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
5D2mZ/ Vr Lp5?Bh &-{%G=5~e% ,]nRnI^ 支票换现金||兑现to cash a cheque
Wp+lI1t l0;u$ W -HOl!) _|W&tB* 清理票款to clear a cheque
S=lCzL;j" $STGH (F 9P1Iq x;`Gn_ 保证兑现to certify a cheque
~ @*q8lC vH-|#x~ CM$&XJzva pUS: HJk| 填写支票数额to fill up a cheque
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W'}:de 支票上划线to cross a cheque
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YVb 开发支票to make out a cheque
5z9hcQAS -:pVDxO R9^vAS4t[O 7w" !"W# 签发支票,开立支票to draw a cheque||to issue a cheque
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|S 透支支票to overdraw a cheque
|bSAn*6b .a :7|L#a AzF*4x 3UW`Jyd`k 背书支票to endorse a cheque
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GL 请付票款||清付票款to pay a cheque||to honour a cheque
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VV A^6z.MdYZ 支票退票to dishonour a cheque
Og1\6Q H_3WxfO 568M4xzi D</?|;J#/ 拒付支票to refuse a cheque
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&4t HJJ)D E7; [ ^\{>m7 K3h];F!^ 拒付支票to stop payment of a cheque
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WXQ 提示要求付款to present for payment
w5s&Ws ujE~#b}X 04=RoYMM ## vP(M$ 见票即付持票人payable to bearer
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?kbHm /6[vF)& YGM7? o ZVJ6 {DS/ 支付指定人payable to order
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q!i )BI%cD 已过期||无效out of date||stale
h(}#s1Fzq W7~_XI `|"o\Bg< .Wp(@l'Hd 请给出票人R/D||refer to drawer
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il{x?#Wrb -{JReplc 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
5N6R%2,A k5bv57@ E=S_1 "30=!k 文字与数字不一致words and figures differ
;sf'"UnL !=;Evf A>F&b1 bT9:9LP 支票
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xDekC~Zq 时间已过account closed
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#z.\pd K^GvU 0\ Gv 8Z 更改处应加盖印章alterations require initials
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iK'A m.o+ 1uA-!T*e> P??pWzb6HH <>-gQ9 停止付款payment stopped
j9RpYz C5Fq%y{$. 93w$ck},?G tC f@v'1t 支票毁损cheque mutilated
q4"^G: (lYC2i_b# c[OQo~m$ G~*R6x2g 汇款||寄钱to remit||to send money
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B Xe/7rhov 寄票供取款||支票支付to send a cheque for payment
I]m&h! j}jU.\*v< N;m62N u6\W"LW 寄款人a remitter
aM8z_j!!u H0.&~!,* iHo0:J~ =*y{y)B^g 收款人a remittee
Xa>c]j ?f:\&+.& =`gFwH< V+*1?5w 国外汇票foreign Bill
Uf[Gs/!NV Pc~)4>X< | 8n,|%e J/ vcP 国内汇票inland Bill
AucX4J< tjm@+xs 2b#>~ bV@5B#] 2R 跟单汇票documentary bill
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Qcs0w( ,}Ic($To 空头汇票accommodation bill
IifH=%2Y KiNluGNt zjx'nK{eI u/?;J1z: 原始汇票original bill
bqR0./V O}Do4>02 C9T-4o1 _Nbh Wv 改写||换新票据renewed bill
D4GXZX8K cXOb= yucbEDO. sWLH"'Z 即期汇票sight bill||bill on demand
kca Y &\r_g!Mh QV%eTA l)1ySX&BU …days after date||…days after date…日后付款
v|>'m#Ln2 'cbD;+YH @/?$ ZX/e[ TUd=qnu …months after date||…months after date…月后付款
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icxK 'P-FeN^ HmEU;UbO- ?DJ,YY9P 见票后…日付款…days after sight||…days sight
LZ~$=< <.6$zcW K<Y-/t Lec%kC 见票后…月付款…months after sight||…months sight
>E(IkpZ gLv";"4S 3sGe#s% ps?B;P 同组票据set of bills
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KY;E. D` -U_<: 单张汇票sola of exchange||sole of exchange
{R.@EFkZ jvos)$;L- [kq+a]q %(wa~:m+S- 远期汇票usance bill||bill at usance
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>@d=\Kyu 长期汇票long bill
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;d9bd)A 1Q$Z'E}SK@ b$ )XS 短期汇票short bill
^?tF'l` kQm\;[R G@QZmuj&KH Tp/+{|~ 逾期汇票overdue bill
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hWF iP JZ% 宽限日期days of grace
L$FLQyDR nZM|8 SQbnn" ';!02=-@ 电汇telegraphic transfer (T.T)
'4qi^$|\ 52#@.Qa Ye_)~,{,p O<h`[1eUjS 邮汇postal order||postal note (Am.)||post office order||money order
hzc2 c.gcF -pR1xsG &sQtS e&u HU8k* 本票promissory note (P/N)
8f | x_\e&"x ,Tyh._sa |&TRN1 押汇负责书||押汇保证书letter of hypothecation
D|n`9yv a *(x`cf;k rf8`|9h"7 _>*$%R 副保||抵押品||付属担保物collateral security
"ND 7,rQ 4>Q6!" MqI!i> fF8g3|p: 担保书trust receipt||letter of indemnity
mOyBSOad4 "Gxf[6B kf$0}T` W%.Kr-[?`o 承兑||认付acceptance
8<6;X7<- [ua{qJ9 OY6lt.t pFD L5 单张承兑general acceptance
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#"gGb qGgT<Rd~1 r!etj3 有条件承兑qualified acceptance
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V5RfxWtm: mg*[,_3q33 a3037~X 附条件认付conditional acceptance
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;<? }dE0WJcO nYMdYt04sl B}YB%P_CWs 部分认付partial acceptance
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