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。
xiL+s- 会计报表statement of account
#GfM^sK VA`VDUG, Pb1.X9*8c ztAC3,r] 往来帐目account current
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jbY We*uZ?+ 现在往来帐||存款额current accout
[q/eRIS_ mRt/d />uE)R$ CYsLyk 销货帐account sales
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q19$ @i#=1)Ze xgtx5tg 共同计算帐项joint account
LoSrXK~0~J \^!<Y\\ W"\+jHF" Pa=xc>m^ 未决帐项outstanding account
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5=Bm; 贷方帐项credit account||creditor account
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~Q}' 借方帐项debit account||debtor account
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}uRO ZTj!ti;5 应付帐||应付未付帐account payable
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g 应收帐||应收未收帐account receivable
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1 0IHAoV60 新交易||新帐new account
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i3)7Qa[ 未决帐||老帐old account
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^wP 现金帐cash account
=tX"aCW~ aU#r`D@0 dIA1\;@ J/rF4=j%xy 流水帐running account
qZlL6 g3 !<A*< umpa!q}; _UbyhBl 暂记帐||未定帐suspense account
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#UvWS SPvKq=, 过期帐||延滞帐overdue account||pastdue account
cet|k! &Gm3 yb\!4ml &x@N5j5Q 杂项帐户sundry account
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7Z$/ $ A>)W6|m| 详细帐单||明细表detail account
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+] YdYaLTz 呆帐bad account
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A{,2CYc ApcE)mjpc 会计项目title of account
;9)=~) \Awqr:A& BtQqUk#L2 ]XWtw21I1 会计薄||帐薄account-book
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`R-VJR 2" 2W/*1K} 营业报告书||损益计算表account of budiness||business report
g{hbq[>X] 1V]j8 |KSoS#Y h0l_9uI 借贷细帐||交验帐account rendered
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< y p pZ@ 明细帐account stated
uzT>|uu$ //#]CsFiP iUS?xKN$~- h3p~\%^ 与…银行开立一户头to open an account with
C1-Jj_XQ. `CG% Y>+ `t7GYmw^# v5L#H=P 与…银行建立交易to keep account with
*{=q:E$ D)eRk0iC }jL4F$wC I$f'BAw 继续记帐to keep account
<7j"CcJzZ ka:wD?>1i Jx8DVjy l YjPrA]TC 与…有交易to have an account with
?1H>k<Jp B\>3[_n 3`ze<K(( 3e|,Z'4}4 作成会计帐||有往来帐项to make out an account with
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;!<@Fm9W 清算||清理债务to make up an account
6/|"y 2VkA!o4nP `^DP<&{ N0(($8G 清洁帐目||与…停止交易to close ones account with
DE$T1pFV ZIaFvm&q7Z P}D5 j p5bM/{DP;K 结帐to close an account
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p qjIcRue'" R)9FXz$). D 6F/9| 清理未付款to ask an account||to demand an account
ns&(g^ SqT+rvTh w6'8L s @Hst-H.l<l 结清差额to balance the account with
PML84*K - bpfSe ~#iAW@ %* @hS` 清算to settle an account||to liquidate an account||to square an account
W u693< #M8>)o c E>qe hs,g -257g; 审查帐目||监查帐目to audit an account
aGmbB7[BZ su Z` [,mcvO; L9 H.DNA 检查帐目to examine an account
^4>Icz^ F b/eo]Id ] %l)~C%T ^Kh>La:>O 转入A的帐户to charge the amount to As account
i<{/r-w=E Redxg. P +F6R@@rWr c]:@y"W5$ 以计帐方式付款to pay on account
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? H3qL&xL #>qA&*+{n 7>|p_o`e 代理某人||为某人on ones account||on account of one
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XC/ 为自己计算||独立帐目on ones own account
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2&U<Wiu\} TWTRMc;z+ x8*@<]! 由某人收益并负风险on ones account and risk||for ones account and risk
{X>U`0P 69/qH_Y ^->vUf7PX Q$DF3[NC 由某人负担for ones account||for account of one
}#U3vMx( gc{5/U9H* @GE:<'_:{ g3,F+ 按某人指示||列入某人帐户by order and for account of one
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9h 列入5月份帐目for May account
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RX p=J9N-EM We*c_;@< 编入某中帐项下to pass to the account of||to place to the account of
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lhJtW Fgg4QF 98eS f 寄出清算书to send in an account||to send in render an account
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f.I pGGx.&5#82 支票薄cheque book
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4 支票陈票人cheque drawer
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R *d/]-JN,K LlG~aGhel 持票人cheque holder
Jv=G3=. @3b|jJyf h8_~ OX _Uz}z#jt 不记名支票cheque to bearer||bearer cheque
DY%#E9 Af"vSL >ak53Ij$ tY=n("=2 记名支票||认人支票cheque to order
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-.@k' W=~H_L?/ 到期支票antedated cheque
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O}3M+ 未到期支票postdated cheque
RFkJ^=} ai,Mez q}["Nww- $'Hg}|53 保付支票certified cheque
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Iw S&P5##.u` 1xo<V5 _9Ig`?<>I 未获兑现支票,退票returned cheque
G#4cWn' VmB/X)) +6{KrREX) T<0Bq"'% 横线支票crossed cheque
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a|\_'# 普通横线general crossing
S-h1p` ca_8S8lv LV 94i O ,[aL;v 特别横线special crossing
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q u\ YAZ=-@]`\ 空白支票blank cheque
3P p*ID w|PZSOJ +Z[%+x92 /kVy#sT| 失效支票,过期支票stale cheque
@11voD FO}4~_W{ TR@$$RrU ][bz5aV 普通支票open cheque
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uquA ~ g m], 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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{73H NnSI=M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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3g|O2>*? 支票换现金||兑现to cash a cheque
!,\9,lc i`8!Vm jO:<"l^+u 8N-~ .p 清理票款to clear a cheque
,bmTBZV *vsOL4I% h/(9AO}t 4b3p,$BWS 保证兑现to certify a cheque
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<l4}~a -07(#> ^Z:x poz, 填写支票数额to fill up a cheque
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PLo.q|% =AcbX_[ 支票上划线to cross a cheque
ocgbBE 9y]$c1 //Tr=!TQu /e{Oqhf[n 开发支票to make out a cheque
8@+YcN;-> <O\z`aA'q tg8VFH2q.z QTn-n)AE 签发支票,开立支票to draw a cheque||to issue a cheque
Dh +^;dQ6 ;- ]f4O8 qs-:JmA_w |+`hSA 透支支票to overdraw a cheque
l3iL.?&Pa Fx3VQ'%J (vj2XiO^+ [Q 2t,tQx 背书支票to endorse a cheque
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"hYp` 请付票款||清付票款to pay a cheque||to honour a cheque
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{3> ^~`8 - TE 支票退票to dishonour a cheque
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+.lO8 拒付支票to refuse a cheque
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)E[5lD61 拒付支票to stop payment of a cheque
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40c#zCE ka>RAr J 提示要求付款to present for payment
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%D; dIpt&nH&$ UxS;m4 "BVz5? 见票即付持票人payable to bearer
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h Czci6Lz 已过期||无效out of date||stale
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:,ym)|YV 请给出票人R/D||refer to drawer
yav)mO~QU6 =)zq%d?i; ]Z84w!z v =?V{"wk! 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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L vfbe=)}[ gOWyV@ `Eu(r]:W 文字与数字不一致words and figures differ
4vX]c ^6LFho4 :O!G{./(_ LNN:GD)> 支票
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XeB>V.<y 时间已过account closed
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Ta } a:|4q ;OPCBd r 更改处应加盖印章alterations require initials
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5"gRz9Ta` 时间已过effects not cleared
2 Lamvf 23f[i<4e op|mRJBq; wrO>#`Z 停止付款payment stopped
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y{{EC# 支票毁损cheque mutilated
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`JE>GZY )PG,K4z B@;)$1-UT 汇款||寄钱to remit||to send money
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%"RL 寄票供取款||支票支付to send a cheque for payment
`es($7}P_W O|>1~^w b66X])+4jE Y1 P[^ws 寄款人a remitter
}m9LyT=~$ R2$ U K AIm$in`P ya{>
= 收款人a remittee
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<]'"e] 国外汇票foreign Bill
IPO[J^#Me ys/mv'#> S(J\<)b ~}5Ml_J$,l 国内汇票inland Bill
Y(y9l{' k,7+=.6 s\W kppRQ Q*[ 跟单汇票documentary bill
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" UNQRtR/ 空头汇票accommodation bill
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tgzs 原始汇票original bill
u-[t~-(a :Nz?<3R0\ qu~|d}0 F36ViN\b 改写||换新票据renewed bill
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J R9l7CJM@ M%{?\)s {TncqA 即期汇票sight bill||bill on demand
8A:^K:Q bV`C;RPn b%;59^4AjD *kQCW#y0 …days after date||…days after date…日后付款
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Zq/l$1x .NkAD-k` …months after date||…months after date…月后付款
g?~ Tguv 9>Uq$B ChTXvkdH lB!vF ~A& 见票后…日付款…days after sight||…days sight
hoR=%pC* -2&i)S0R (.1 rtj 14D7U/zer 见票后…月付款…months after sight||…months sight
_;:rkC fj EF=dXm/\ ^%8qKC`Tt ns#~}2"d 同组票据set of bills
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gt_XAH XocsSs 单张汇票sola of exchange||sole of exchange
S9p?* %)axGbZG; D#7_TKX j`R<90~/ 远期汇票usance bill||bill at usance
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| r!$'!lCR JzMZB"Z? 长期汇票long bill
0)AM-/" ku9@&W+ f]8!DXEA 1n'$Ji7 短期汇票short bill
4TUtY: -\kXH"% 8?7kIin #, Q}NO#vT 逾期汇票overdue bill
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DTy7!Hs 5g``30:o / Mod=/e 宽限日期days of grace
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aV CV&zi6 电汇telegraphic transfer (T.T)
fxDj+Q1p [?chK^8 B6bOEPQ r<*O 邮汇postal order||postal note (Am.)||post office order||money order
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2{ o0@ 本票promissory note (P/N)
ZXsYn p jKt:R} $PSY:Zz ,+tPRkwA^ 押汇负责书||押汇保证书letter of hypothecation
!4R>O6k ]@X{dc 4'SaEsA~ _>Pk8~m 副保||抵押品||付属担保物collateral security
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01M>F lhqQCV +UxI{,L 担保书trust receipt||letter of indemnity
]gu1# #{!O,`qD g nt45]@{ g96T*T 承兑||认付acceptance
L=,OZ9aA ?g2zmI!U uBmxh%]C~ S%kS#U${| 单张承兑general acceptance
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9]ED .nEs:yn |;P^clS3 ]pnYvXf>! 有条件承兑qualified acceptance
Dl%?OG< IX9K.f 4O!E|/`wO !k,<|8(0 附条件认付conditional acceptance
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&5u BNpH 部分认付partial acceptance
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