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。
\{,TpK. 会计报表statement of account
v<qh;2 sGvbL-S-f: pJpapA2l*6 ^4y]7p 往来帐目account current
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p^)K pMc6p0 EP;/[O 现在往来帐||存款额current accout
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Oa(I &J[a.:.. #Ondhy%h[ 销货帐account sales
I$Nh|eM bQAznd0 ));#oQol9 [&Xp]:M'D 共同计算帐项joint account
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4T") BG{f)2F\ s:`i~hjq 未决帐项outstanding account
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dn6B43w Hh<H~s [ J3Mb]X)_} 贷方帐项credit account||creditor account
q>q:ZV *OVB;]D3+ e5h*GKF ]`E+HLEQ' 借方帐项debit account||debtor account
Nz{dnV{&x; ?I.9?cQXZ bRC243]g*A ajbe7#} 应付帐||应付未付帐account payable
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E$ 3JoY- JuRoeq. 3KLUH=)P 应收帐||应收未收帐account receivable
h\m35'v! ><%585 Er~ 17$b XGlt^<` 新交易||新帐new account
yTaMlT| FR(W.5[ > =>/~dIb ~PQ.l\C 未决帐||老帐old account
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h.6D l 8$Q`wRt(% gmTBT#{6yH ;#B(L=/ 现金帐cash account
wak 26W>I3 wI#8|,]"z &9k~\;x ^<]'?4m] 流水帐running account
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S " T(hcI T&U}}iWN 暂记帐||未定帐suspense account
6*8Wtq UuG%5 ZC ^df wWP
<+8'H:wz 过期帐||延滞帐overdue account||pastdue account
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,!iK` 杂项帐户sundry account
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2N 5Z=4%P*I {N(qS'N lED!}h'4 详细帐单||明细表detail account
>T$0*7wF ~{x1/eH "EW8ll7r #ydold{F 呆帐bad account
~G@NWF?7 -15e \u=d`}E 4^_6~ YP7 会计项目title of account
l![M,8 C* `WMP* *MJm: $+eeE 会计薄||帐薄account-book
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hM tZxx#v` D{9a'0J 营业报告书||损益计算表account of budiness||business report
s"L&y <?) &lc@]y8 !E70e$Th .j6udiv5 借贷细帐||交验帐account rendered
zI88IM7/ g`EZLDjt .=y=Fv6X ,f03TBD} 明细帐account stated
l;F"m+B!$ +cpb!YEAb ET*A0rt $`pf!b2Z 与…银行开立一户头to open an account with
+]l?JKV "+DA)K B=Hd:P|
Z'o0::k 与…银行建立交易to keep account with
g 2Fg f5}afPk 7o4E_ .* PW*Vfjf4 继续记帐to keep account
#83 z:'m50' (}#&HE< X[z;P!U 与…有交易to have an account with
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98)\3o o:8ns m q4BXrEOw 作成会计帐||有往来帐项to make out an account with
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pciv 2BY|Cp4R deVd87;@7[ 88Pt"[{1 清算||清理债务to make up an account
V[ UOlJ 32GI+NN 92-Xz6Bo9 + V=<vT 清洁帐目||与…停止交易to close ones account with
Rtf<UhUn q/U-WQ<+ kH g|! $G=^cNB|JB 结帐to close an account
<I,4Kc! A;!5c;ftj, v]JET9hY >^8O :. 清理未付款to ask an account||to demand an account
{/[@uMS_6] DksYKv dJ"44Wu+J Uo3 结清差额to balance the account with
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fQcrd7h ft"- GtRpgM 清算to settle an account||to liquidate an account||to square an account
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;9&A 审查帐目||监查帐目to audit an account
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aGV~ -=-^rQx9 检查帐目to examine an account
<h(AJX7wsD 3P_.SF q\tr&@4iC BDt$s(
\ 转入A的帐户to charge the amount to As account
U=v>gNba `!8\|/ za>%hZf\ zkt~[-jm} 以计帐方式付款to pay on account
x]VycS Jq1oQu|rs #jbC@A9Pe /{R
^J# 代理某人||为某人on ones account||on account of one
HOD?i_ _d!sSyk` U& GPede 8hV]t'/; 为自己计算||独立帐目on ones own account
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PIl W{Qb*{9 ]n=z(2Z9lD sta/i?n 由某人收益并负风险on ones account and risk||for ones account and risk
H_g]q /@"mQx~[q QXI~Toddj [KUkv 由某人负担for ones account||for account of one
2 !19T=p/:$ Gn7\4,C )t~ad]oM 按某人指示||列入某人帐户by order and for account of one
+@$VJM%^7b /A5=L<T6F 8y<mHJ[B f*@
:,4@ 列入5月份帐目for May account
J^t0M\ Fpo}UQQbc x~'_;>]r_ '3XOU. 编入某中帐项下to pass to the account of||to place to the account of
M"mvPr9 Zn1((J7 ^PdD-tY< uWGp>;m eO 寄出清算书to send in an account||to send in render an account
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3 `-nSH)GBM 支票薄cheque book
lBn<\Y!^ ]V fp,"op D}%VZA}]. ; 8VZsh 支票陈票人cheque drawer
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H>Za 持票人cheque holder
SFzoRI=qG ,>g(%3C "=s dn Z$0mKw 不记名支票cheque to bearer||bearer cheque
.yzXw8~S //G&=i$ ^`-Hg= d _2k<MiqCD[ 记名支票||认人支票cheque to order
b5p;)# $sL+k 'dY `U?S 9m aorL ,l 到期支票antedated cheque
q89yW)XG lYS4Q`z$ +Kmxo4p yokZ>+jb 未到期支票postdated cheque
: Q,O: D9(4%^HxV1 8}z PDs Ty 6 XU! 保付支票certified cheque
^wIP`dn 1_~'?'&^ E?0RR' 8=\k<X{` 未获兑现支票,退票returned cheque
2}{[J yYC\a7Al4 RplcM%YJn EY1L5Ba. 横线支票crossed cheque
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:8I 普通横线general crossing
sx9[#6~{Y j{5oXW d{^K8T3 I#yd/d5^ 特别横线special crossing
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? !OH'pC5 IetV ]Ff6 空白支票blank cheque
Yk V-]%c @XF/hhGE_y ,"5p=JX` Z}O0DfT; 失效支票,过期支票stale cheque
87VXVI <>1*1%m la!rg#)-X TwE&5F* 普通支票open cheque
RG_)<U/B K)oN^ k.0pPl HQ|{!P\/?U 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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|yb 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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Jux 支票换现金||兑现to cash a cheque
\-s'H: U#_rcu fm% Y*<Y" j#XU\G 清理票款to clear a cheque
mCpoaGV_ Y6@A@VJ ~Urj:l jZY9Lx8o 保证兑现to certify a cheque
T1b9Zqc)f K>$od^f%c W,n0'";') k}Vu!+c z 填写支票数额to fill up a cheque
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cgj# <<![3&p# 支票上划线to cross a cheque
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JEjw `qsn; xH8nn3U Ih95&HsdC 开发支票to make out a cheque
HPj7i;?O _zO,VL M:(k7a+[^ Zt[1RMO 签发支票,开立支票to draw a cheque||to issue a cheque
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:F e~weYGK 透支支票to overdraw a cheque
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6<C {ByT,92 3C8'@-U !-4pr[C 背书支票to endorse a cheque
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+ #H1yjJQ /x 'bg%9} Hp":r%) 请付票款||清付票款to pay a cheque||to honour a cheque
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Z EY!aiH6P 支票退票to dishonour a cheque
413r3/ T ,gMc BiHBu8< &e%y|{Y 拒付支票to refuse a cheque
1}!f.cWV( y#Ch /Jg?| A\.M/)Qo YKUs>tQ! 拒付支票to stop payment of a cheque
Ph.$]yQCc] ? P`]^#
ZWVcCa3 !=0N38wA 提示要求付款to present for payment
Y6fU; obX|8hTL% ./ib{ @A. GI7CZ 见票即付持票人payable to bearer
^ yu^Du 7IZ(3B<87t s6). ?oE )r1Z}X(#d 支付指定人payable to order
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e[n T'e 已过期||无效out of date||stale
r0j:ll d "Rs^0iT7> M* QqiE wEzLfZ Oz/ 请给出票人R/D||refer to drawer
1rE hL 1p9f& w NCSb`SC: K#F~$k|1B 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
0/(YH 8X*6i-j5E Vv=d
* P RX:*0 文字与数字不一致words and figures differ
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J:{yY iQin|$F_O 支票
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)X| uOg&| 时间已过account closed
S]{K^Q), eVbHPu4 NY1olnI {My/+{eS!? 更改处应加盖印章alterations require initials
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HHoh//(\ 时间已过effects not cleared
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gJ-rnL 停止付款payment stopped
(h|l$OL/ P*R`3Y, 7PP76$ ,uEWnZ"4 支票毁损cheque mutilated
~++y4NB8Q aeE9dV~ ^^)D!I"cA, 0P\)L`cG 汇款||寄钱to remit||to send money
)MW.Y WQ =C5^u ],&WA?>G xC!, v 0& 寄票供取款||支票支付to send a cheque for payment
EQz`o+ Ry[VEn>C1 >K;p+( <6 RP z0WP 寄款人a remitter
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fvoQ P z)yxz:E -&D~TL# 收款人a remittee
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&]E! 国外汇票foreign Bill
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A#!3< n4qj"xQ X9#Od9cNaC 国内汇票inland Bill
B@=+Fg DD PDzVXLpC Fla,#uB ,cYU 跟单汇票documentary bill
= %\;7 y 7|x<Z ?o"wyF A* j#9p0[ 空头汇票accommodation bill
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[l:3F<M 原始汇票original bill
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TH P'KaW u9z 改写||换新票据renewed bill
O+@"l$;N 8h78Zb&[ `QC{}Oo^ 5qGRz"\p~ 即期汇票sight bill||bill on demand
kZBIXW,G Aj*0nV9_ /KO!s,Nk iXqc$!lTH …days after date||…days after date…日后付款
j,8*Z~\5 d>M&jSCL iKu[j)F KxqT5`P& …months after date||…months after date…月后付款
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x KIps{_J[< 见票后…日付款…days after sight||…days sight
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5 G9<pYt{: R)?K+cJ% eOt T* 见票后…月付款…months after sight||…months sight
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t4 72GXgah f\!*%xS; '""qMRCm 同组票据set of bills
:@I?JSi ?C(Z\"IX +*WE<4"!6 9t(B{S 单张汇票sola of exchange||sole of exchange
4NMv7[r ^)m]j`}IGb i DO`N! H'-Fv!l? 远期汇票usance bill||bill at usance
D9B?9Qt2[ r*C:)z.} pM9Hav@iWU .L0pS.=LT 长期汇票long bill
L01R.3Z+ a5{CkM&,( 7uFM)b@.P j01.`G7Q 短期汇票short bill
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l)^D F=kD/GCB JAj<*TB.% 逾期汇票overdue bill
+V4BJ/H 6*Qn9Q%p- ez%RWck ;LELC5[*s 宽限日期days of grace
E B)j&y_ -N(y+~wN &ME[H Fl>v9%A 电汇telegraphic transfer (T.T)
9Xmb_@7b} HdGAE1eU]} ,miU'<8tQ| oOy@X =cw 邮汇postal order||postal note (Am.)||post office order||money order
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Y 本票promissory note (P/N)
W}EI gVHs G5egyP; %gSqc
}v* Na=9ju 押汇负责书||押汇保证书letter of hypothecation
PA5ET@mD B3@ 1eZ">,F6< k{Vc5F 副保||抵押品||付属担保物collateral security
{ cnya* @riCR<fF g2^7PtJg "Y}f"X| 担保书trust receipt||letter of indemnity
c!T^JZBb `sQ\j Nu Yr-a8aSTE5 Y}7'OM 承兑||认付acceptance
cEnkt= $TU=^W)X 4,tMaQ xY(+[T!OF 单张承兑general acceptance
w-FZ`OA`D 9xP{#Qa I:U /%cr, oD4NQR 有条件承兑qualified acceptance
yBE1mA:x7: =xQ7:TB KGxF3xS*7 *#;8mM 附条件认付conditional acceptance
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