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。
dy`~%lX? 会计报表statement of account
Q|G[9HBI >8NQ8i=]V1 sZ4H\ R4qk/@]t 往来帐目account current
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o gieX`} 现在往来帐||存款额current accout
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bO_-I mI`dZ3h \O/=g6w|t} \aW5V: ? 销货帐account sales
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WM]\Y 共同计算帐项joint account
)O&$-4gL' q5RLIstQ\ krl yEAK= =q"3a9pb7 未决帐项outstanding account
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L1 贷方帐项credit account||creditor account
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5aUZ= 借方帐项debit account||debtor account
D>1Dao W.CIyGK ?D~uR2+Z Z2 @&4_P 应付帐||应付未付帐account payable
<St`"H }gn0bCJy @O(\TIg `150$*K&B 应收帐||应收未收帐account receivable
FJ[(dGKeE R`<E3J\* <<xJ-N Fq3;7Cq=hD 新交易||新帐new account
RcE%?2lD C/$IF M< p*'?(o:= _8`|KY 未决帐||老帐old account
:H87x?e[ ?:2Xh/8- = G_6D AuCVpDH 现金帐cash account
lV1|\~?4 <*\J 6:^n 04"hQt{[ Yl f4q/- 流水帐running account
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.`; g?`J ,*y 4H:WpW*r M1i|qjb:l 暂记帐||未定帐suspense account
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jkmh6 E0|aI4S4 l%IOdco# 过期帐||延滞帐overdue account||pastdue account
(/M c$V p)ONw"sb 3m^BYr*y^ 4>W`XH 杂项帐户sundry account
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s0 :)z_q!$j )eFK@goGeb 详细帐单||明细表detail account
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0C gM*s/,;O" |bk*Lgkzw 呆帐bad account
C/bttd ymzm x$o= 40<&0nn 9NT;^K^I 会计项目title of account
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s*IfXv VtO+=mZV 会计薄||帐薄account-book
"Wm~\)t( 2]+.8G7D% TI>yi ^} D}T,z 营业报告书||损益计算表account of budiness||business report
asg>TOW Cu:Zn% yShHFlO= 9zJ`;1 借贷细帐||交验帐account rendered
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zh#v>S +HX'A C 明细帐account stated
V5B-S.i@ M2}<gRL*}J Z=0W@_s h6*`V 与…银行开立一户头to open an account with
q3F5\6aN .jp]S4~ D.(G 9H {ZXC%(u 与…银行建立交易to keep account with
%K"%Qm=Tl er0D5f R _sVs6AJ >|)0Amt 继续记帐to keep account
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}Gd& &._!)al ]ufW61W6Ci )\-";?sYky 与…有交易to have an account with
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w|:Z(` +ZKhmb! :OCuxSc%5 6[.Mx}h6 作成会计帐||有往来帐项to make out an account with
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6#M0AG 8/"|VE DOr 清算||清理债务to make up an account
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;o_^C ^8NLe9~p3? F`0c?) 清洁帐目||与…停止交易to close ones account with
y[p$/$bgC5 pEVgJ/> LuP?$~z J+b!6t}mZn 结帐to close an account
5m^Hi}S_ ("E!Jyc! Z-SwJtWk <s/<b*T
^ 清理未付款to ask an account||to demand an account
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K&;2 )ojx_3j8 R+E_#lP_$ 结清差额to balance the account with
+Cf0Y2*@hM /&$"}Z6z I{42'9 >AQ)x 清算to settle an account||to liquidate an account||to square an account
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3)@il \ I^nx+l `u#;MUg 1xO!w+J# 审查帐目||监查帐目to audit an account
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qt 检查帐目to examine an account
9jO`gWxV8* *%X6F~h(u Ak5[PBbW D[89*@v 转入A的帐户to charge the amount to As account
V(;55ycr _BG8/"h32 $A;7Em s~=KhP~ 以计帐方式付款to pay on account
,<@,gZru *wC\w 5/B#) gm {ExII<=6 代理某人||为某人on ones account||on account of one
@[MO,J&h n1QEu"~Zj { p1lae #V.ZdLo( 为自己计算||独立帐目on ones own account
tJ=3'?T_k )v%l0_z{ "^;#f+0 >=if8t! 由某人收益并负风险on ones account and risk||for ones account and risk
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IL i[$-_ 由某人负担for ones account||for account of one
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XE;-weE i<%m Iq1L 按某人指示||列入某人帐户by order and for account of one
:qxm !P D =$4/D:; (tepmcf }FrEF\}]_7 列入5月份帐目for May account
5XDgs|8 -*?p F_*w ~?gzq~~t tKwn~T 编入某中帐项下to pass to the account of||to place to the account of
F8;mYuA G.E[6G3 BU`ckK\( _ w/_(k 寄出清算书to send in an account||to send in render an account
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gbt iQqqs`K axX{6 支票薄cheque book
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Ew@L<v @K\o4\ 支票陈票人cheque drawer
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cLIZ 7'z(~3D p!_[qs Nb0Ik/:< 持票人cheque holder
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;+a2\j+ 不记名支票cheque to bearer||bearer cheque
gljo;f: 3f"C!l]Xu pe.Ml7o" RND9D\7 记名支票||认人支票cheque to order
S`0NPGn;@[ 5Q W}nRCZ P;73Hr[E# _g~2R#2Q 到期支票antedated cheque
L_~8"I_ V4|uas{0I: R:M,tL-l "N 3)Qr 未到期支票postdated cheque
"oR@JbdX 0]B(a `PgdJrE (,B#t7ka 保付支票certified cheque
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s9 @Sd ?{6s58Q{ 未获兑现支票,退票returned cheque
! \sMR H}/05e 2}vNSQvG BEUK}T K4 横线支票crossed cheque
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w 0J9D"3T) ?T!)X)A# 9%tobo@J~n 普通横线general crossing
j/KO|iNL2 2: SO_O4C XogVpkA "g0(I8 特别横线special crossing
u -3:k eTbg7"waA 0^3+P%(o@ v-Qmx-N 空白支票blank cheque
D d,2;#_ *2e!M^K< ~TqT}:,H 2YlH}fnH 失效支票,过期支票stale cheque
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\ ++jAz<46 >/=> B7 普通支票open cheque
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)p Kr-G{b_Pp iM]o"qOQm 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
/>44]A< 2VGg 6% f-SuM% S_ Hy_;nN+e 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
;j%BK(5 -7{$Vj bt$)Xu<R Qk9 76 支票换现金||兑现to cash a cheque
gckI.[!b 1P(&J S DLvi!y i+{yMol1 清理票款to clear a cheque
OI}cs2m ~Z'w)!h )"+2Z^1- ,9D+brm 保证兑现to certify a cheque
=]C]= >znRyQ~bM n$n7-7 vVl; | 填写支票数额to fill up a cheque
.iD*>M:W \Ae9\Jp8M L+}n@B Pr ]Ka 支票上划线to cross a cheque
C3NdE_E CQh,~ W ~f(:: jPZaD>! 开发支票to make out a cheque
cWyW~Ek %zk$}}ti. uocHa5J wV\gj~U;P 签发支票,开立支票to draw a cheque||to issue a cheque
jhbonuV_ *3/T;x. %ru;;h 4(Iplo*Ys@ 透支支票to overdraw a cheque
6Htg5o|W *^%Q0mU[ DwHF[]v' ' Z0r>. 背书支票to endorse a cheque
V'*~L\;pU 1K,1X(0rL8 ,L bBpi=TJ w }^ I 请付票款||清付票款to pay a cheque||to honour a cheque
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r%:+$aIt 支票退票to dishonour a cheque
4lhw3,5 ;2'q_Btk4 a<}#HfC;' GaX[C<Wt 拒付支票to refuse a cheque
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^j-3av= FFdBtB b)(?qfXWP ;qH O OT 提示要求付款to present for payment
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2'Mt}R> q[`j`8YY!R 3gd&i 见票即付持票人payable to bearer
{43>m)8+ "HE^v_p (=~&+z ]Oq[gBL"A 支付指定人payable to order
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>jD[X5Y 已过期||无效out of date||stale
(?nCyHC%g }.s~T#v 5mb]Q)f9- yX~v-N!X 请给出票人R/D||refer to drawer
S)DnPjN{ ,}K<*t[I /7gOSwY &x3VCsC\| 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
W.kM7z>G -[-wkC8a ,\NFt`]j h:9Zt0, 文字与数字不一致words and figures differ
S~|T4q( Yk=PS[f Z?\>JM >; ,G)r=$XU 支票
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d^"B 时间已过account closed
8@tV9+u G;YrF)\ R=jI?p jYKor7KTqT 更改处应加盖印章alterations require initials
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AB4(+S*LA 时间已过effects not cleared
k?,1x~ ]UmFhBR- /HaHH.e pS:4CNI{ 停止付款payment stopped
R~PA1wDZ !_Wi!Vr_ P}4QQw %rv7Jy 支票毁损cheque mutilated
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cH&J{WeZa U[ 0=L`0e 汇款||寄钱to remit||to send money
Sn|BlXrey NGbG4-w- |AozR ~ ,=[?yJy 寄票供取款||支票支付to send a cheque for payment
H*r)Z90 +8Rg F ^rifRY-,yO YTUZo
W2 寄款人a remitter
$\X[@E S0 hHV";bk M`,)w i WE: 24b6 收款人a remittee
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l7PA| 国外汇票foreign Bill
nU7>uU ^hZ0IM v|dBSX9k0 E2R&[Q"% 国内汇票inland Bill
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5l 跟单汇票documentary bill
xMTKf+7 y1dDO2mA ,-8"R`UI8 9\_eK,*B 空头汇票accommodation bill
]>=}*= u{['<r;I Rwz0poG`WG Z2qW\E^_r 原始汇票original bill
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$w2u3- PQ5QA61 gOSJM1Mr3 改写||换新票据renewed bill
kmP]SO?tx 6-$jkto (l^3Z3zf& +ElfZ4 即期汇票sight bill||bill on demand
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o<BOYrS …days after date||…days after date…日后付款
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Er 6#7Lm) g8 …months after date||…months after date…月后付款
$rv8K j+ Q=;U@k@> Ql/cN%^j$ sFT.Oxg< 见票后…日付款…days after sight||…days sight
RYQ<Zr$! nAW:utTB ?Y-%'J( v1o#1; 见票后…月付款…months after sight||…months sight
+ga k#M"n\ UO0{):w> e6@=wnoX u G&D7a/G\ 同组票据set of bills
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%C 单张汇票sola of exchange||sole of exchange
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UCXAWP 远期汇票usance bill||bill at usance
IHam 4$~- TSTl+W ZZ2vvtlyG R;s?$;I 长期汇票long bill
+giyX7BPJ Y-kt.X/Z- RQ vft 2`7==? 短期汇票short bill
_"?.! HW3 }uP\c c`J.Tm[_u QLXN*c 逾期汇票overdue bill
e@Fo^#ImDx O@u?h9?cf> |L%Z,:yO kpJ@M%46
宽限日期days of grace
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F:9 [B+yyBtx 电汇telegraphic transfer (T.T)
5b*M*e&=C "$#xK |t xf<at -> +c(zo4nZ 邮汇postal order||postal note (Am.)||post office order||money order
qaY1xPWz" $bW3_rl%X Ov5" Eo{"9j\ 本票promissory note (P/N)
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(U&tt]| SX<` {x&L 押汇负责书||押汇保证书letter of hypothecation
'qZW,],5 wT;0w3.Z n!YKz"$ j/R[<47 副保||抵押品||付属担保物collateral security
FG6h,7+ x.7]/) _wTOmz%|R I;e=0!9U 担保书trust receipt||letter of indemnity
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c4 承兑||认付acceptance
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Fl L hlV=qfc 单张承兑general acceptance
LCZ\4g05 P^A!.}d j}%ja_9S S]bmS6# 有条件承兑qualified acceptance
k`So -e- R9'b-5q <oR a3Gi(% /35R u}c 附条件认付conditional acceptance
3 jGWkby0 <vUbv q"%_tS RP~|PtLw_ 部分认付partial acceptance
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