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。
Of{'A 会计报表statement of account
kN*\yH| Q?Uk%t\hwc Ec['k&*7, @TnAO8Q>XD 往来帐目account current
uzL IllVX* nHB`<B 4\Cb4jq%/ R(HW0@R@w 现在往来帐||存款额current accout
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z|G 39 dUpOg{I.x }{e7wqS$&, 销货帐account sales
:6frx=< h_h6@/1l eC-nV)]I9 o#F0 3 共同计算帐项joint account
[>f4&yY 3yIC@>&y(8 Ps{}SZn E%>){Y) 未决帐项outstanding account
"O{:jfq h>K%OxR _Y,d|!B#L ACxjY2 贷方帐项credit account||creditor account
R P6R1iN3 J Y@x.?N5$ f5QJj<@ 9!|.b:: 借方帐项debit account||debtor account
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>a1ovKF ]#oqum@Yf1 应付帐||应付未付帐account payable
Z= P=oldH NYZI;P1DA dKTUW<C @y`7csbp 应收帐||应收未收帐account receivable
6995r% {!vz 6QDS b."1p7' 79Vp^GG7 新交易||新帐new account
kT6EHuB z"lRfOWI &\o!-EIK8 O}_Z"y 未决帐||老帐old account
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8 现金帐cash account
t Sf` H@xIAL YG6Kvc6T sGD b< 流水帐running account
*QpKeI qjp<_aw ,*@6NK,. ~8G<Nw4*\ 暂记帐||未定帐suspense account
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qbK KI="O6 h 过期帐||延滞帐overdue account||pastdue account
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ze7EY ?pv}~> 杂项帐户sundry account
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<ctn_"p Z 3q.O^`y FU \'40u|f 详细帐单||明细表detail account
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NwdA@"YQ| 呆帐bad account
}9xEA[@; eOQUy+ AhARBgf< !%?X% @9 会计项目title of account
\5_7!. jo4*,B1x 0VB~4NNR p|M 8ww 会计薄||帐薄account-book
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0.) *_z5Pa`A 营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered
WKQVT I&A. (Ia} ]q 451r!U1Z hb"t8_--c 明细帐account stated
:hG?} [-2 J..>ApX u5EHzoq tw]RH(g+# 与…银行开立一户头to open an account with
Q-%Q7n'c F}A@H<? g@.RfX= )dJaF#6j 与…银行建立交易to keep account with
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hF 继续记帐to keep account
/}Y>_87 b$nXljV4? 5yO6szg
/GNRu 与…有交易to have an account with
H'$g!Pg FG-w7a2mn pAYH"Q6~)I `av8|; 作成会计帐||有往来帐项to make out an account with
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_6G Xz0jjO, 清算||清理债务to make up an account
=/"Of 5DfAL;o! a4X J0Tm |$":7)eH! 清洁帐目||与…停止交易to close ones account with
/b20!3 hFP$MFab [K[tL|EK O k_I}X 结帐to close an account
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r>4 清理未付款to ask an account||to demand an account
G.O0*E2V abUn{X+f~ -Xkdu?6Eh zGu(y@o 结清差额to balance the account with
I~MBR2$9 ~-Rr[O=E J1Mm,LTO r^&{0c&o 清算to settle an account||to liquidate an account||to square an account
'bkecC Lm9y!>1"O BG"~yyKA `|i #) 审查帐目||监查帐目to audit an account
[bJ/$A -[v:1\Vv =R!=uml( q~r)B
} 检查帐目to examine an account
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O9q$-8! +GgWd=X.Y +}>whyX1 转入A的帐户to charge the amount to As account
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w @cAv |v}"UW(y 以计帐方式付款to pay on account
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;< `,aPK/ WYwsTsG{_ 代理某人||为某人on ones account||on account of one
?)7uwJsH O qY8\>f- rZe"*$e z}s0D]$+x 为自己计算||独立帐目on ones own account
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v 4kNf4l9Y r`i<XGPJ% 由某人收益并负风险on ones account and risk||for ones account and risk
u=jF\W9 7s,IT8ii &m`1lxT b'O>&V` 由某人负担for ones account||for account of one
.jZmQtc <dD}4c+/t RERum 4/S4bk*8 按某人指示||列入某人帐户by order and for account of one
Vur$t^zE cuBOE2vB. AASw^A3p /Bid:@R 列入5月份帐目for May account
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&.| K&9|0xt N/TUcG|m\ 编入某中帐项下to pass to the account of||to place to the account of
$=4T# W=m ={W;8BUV%^ 5 r"`c @xmO\ 寄出清算书to send in an account||to send in render an account
X +*@ 1SP)`Q #c'yAa 3@J0-w 支票薄cheque book
x$J1%K* n wToZxHZ~ KFdV_e5lU {tV)+T 支票陈票人cheque drawer
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[Z ~+A?!f;-J 持票人cheque holder
V2,54YE tjBs>w w W1aG +b.<bb6 不记名支票cheque to bearer||bearer cheque
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s-}|_g.Pt LpGplDlB 记名支票||认人支票cheque to order
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A9Q!V01_ mFjX 到期支票antedated cheque
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QOmt o=_:g >5 未到期支票postdated cheque
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T#x ^G[xQcM73 保付支票certified cheque
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.< n`2d 未获兑现支票,退票returned cheque
YFv/t=` 0Jm6 r4s? --d<s (8TB*BhQ_ 横线支票crossed cheque
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RCe K:Wxx" -$f~V\M 普通横线general crossing
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L _7'9omq@ n .ZLR=P4 特别横线special crossing
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u! 空白支票blank cheque
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Bw 'A;G[(SYy 失效支票,过期支票stale cheque
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$^(-g@) Py$Q]s?\1 4sasf94 普通支票open cheque
&)JQ6J_|\ $}_N379& 0?KXQD M$~3`n*^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Ig}G"GR AD#]PSB C93BK)$} P?p>'avP 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
|t+M/C0y/ 3sIW4Cs7)U LSQWveZz bO 2>ced 支票换现金||兑现to cash a cheque
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MS" 3I&=1o 6E/>]3~! 清理票款to clear a cheque
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S#Y 3:@2gp!tq :,gnOfV= 保证兑现to certify a cheque
6zh<PETa03 F-[zuYGp wI><kdz g\S@@0T{0 填写支票数额to fill up a cheque
L9Sd4L_e ?j;e/r. [zv>Wlf,% TG7Ba[% 支票上划线to cross a cheque
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t.. aSdh5? 开发支票to make out a cheque
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fr&>nn ~,+n_KST; 签发支票,开立支票to draw a cheque||to issue a cheque
bwo-9B f2Zi.?``H JYuI~<: 6(awO2{BP 透支支票to overdraw a cheque
Fd Ezt mkgGX|k; g? N~mca$ ]T|9>o! 背书支票to endorse a cheque
fHhm)T8KB :MeshzWK JwCv(1$GM pm$2*!1F( 请付票款||清付票款to pay a cheque||to honour a cheque
&7Frg`B&: Vcn04j#Q D`p&`]k3v ^?PU:eS 支票退票to dishonour a cheque
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%JZZ Dy6uWv,P 3ThBy' 拒付支票to stop payment of a cheque
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2nT =B4,H=7Spf :#D?b.= 提示要求付款to present for payment
pRI<L' 3jF#f'* }$M 2XF ?#8',: 见票即付持票人payable to bearer
L9tjHC] )E;+C2G Y `4AML 1d/-SxhZ 支付指定人payable to order
]jbQou@ C!Cg.^; 50!/% *9:oTN 已过期||无效out of date||stale
mF!/8qk v|5:;,I OLXkiesK{ x._IP,vRx^ 请给出票人R/D||refer to drawer
vZV+24YWb ").MU[q%Y YnnpgR. JQ{g'cT 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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!sda6?& 6#~"~WfPQ 文字与数字不一致words and figures differ
O%)@> 5#S W{E22J} {FzL@!|| =Y`P}vI]w% 支票
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gfE<XrG 时间已过account closed
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[6x-c;H_4 ?DcR D)X Enee\!@v 更改处应加盖印章alterations require initials
vW4~\] [?3*/*V >cwyb9;!kK }.Eq_wP< QS2J271E}
=PHl|^ 时间已过effects not cleared
/64jO?mp R'a%_sACj> :V2"<] [vki^M5i|Z 停止付款payment stopped
rQiX7 97:1L4w.( YwGc[9=n f.V;Hl, 支票毁损cheque mutilated
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vn[c* 汇款||寄钱to remit||to send money
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+`;$. T!$7:% D mhTpR0 寄票供取款||支票支付to send a cheque for payment
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}%B Tk s;,C &{QB}r .4={K)kz|F 寄款人a remitter
M ,V+bt .d`+#1Ot( ~^/zCPy[w D^Dm, - 收款人a remittee
GF~^-5 xO'I*) 2&91C[da0 3WyK!@{ 国外汇票foreign Bill
/=Ug}%. dJ\6m!Mp /^96| BmYU#h 国内汇票inland Bill
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hZnT`!iFE^ |)6(_7e9 跟单汇票documentary bill
WO*yJ`9] nPq\J~M BOJh-(>I >V(>2eD'S 空头汇票accommodation bill
:NU-C!eT Pb?H cg Bp\io$(% b{)('C$ 原始汇票original bill
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s,<hU# O%9Cq}* VL5kjF3/ 改写||换新票据renewed bill
)DMu`cD $oE 4q6b ~C5iyXR T\c;Ra 即期汇票sight bill||bill on demand
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7 x$CpUy{6 …days after date||…days after date…日后付款
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,xWc|V ;]fpdu{ +C;ZO6%w …months after date||…months after date…月后付款
B0=:A `'Ta=kd3 o0 -e,F>u w|WZEu:0| 见票后…日付款…days after sight||…days sight
,2JqX>On>Y )$q<"t\#P# j-gLX /6{`6(p 见票后…月付款…months after sight||…months sight
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w:FH2* dQM# -t4* 同组票据set of bills
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A6Jv(j QXJD'c N)Qj^bD! B0p>' O2 单张汇票sola of exchange||sole of exchange
W/oRt<:E `m<="No &Wd,l$P<O PkDL\Nqe 远期汇票usance bill||bill at usance
(/YC\x? i?=3RdP/R1 F/j=rs,*|D n!Y.?mU6 长期汇票long bill
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I-/PzL<W P 0IDHoNaT< -D:J$d
6R< EoU}@MjM~ 逾期汇票overdue bill
(i *1M Byldt s^C*uP;R ItM?nyA 宽限日期days of grace
JS(KCY 9 "vLqYc4$ eBU\&