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。
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d. 会计报表statement of account
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36%Pj` m RZ:ie (x q% 往来帐目account current
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]@Sj`J[fd : g.46dp4 现在往来帐||存款额current accout
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uWrQ&}@ xGI, Lk+ 销货帐account sales
lq"f[-8a2q nB] >!q K'h1szW ./$cMaDJ 共同计算帐项joint account
P#:?ok O=9-Qv| 5?Wto4j Lq>&d,F06) 未决帐项outstanding account
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t 贷方帐项credit account||creditor account
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bUkZ lb:/EUd5 PoIl>c1MS 借方帐项debit account||debtor account
LjU'z# |_G )qp; i{I~mrm/'\ ZR\VCVH\^ 应付帐||应付未付帐account payable
L_w+y K|oacOF9 !!o8N<NU #b7$TV 应收帐||应收未收帐account receivable
A?G^\I~v 6 K-5g/hL jVH|uX"M5Y ;us%/kOR 新交易||新帐new account
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`f,^v<c rS1fK1dys 未决帐||老帐old account
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OJ 现金帐cash account
X=C1/4wU Ssk}e=] j:w{;(1=W qp}Ma8+ 流水帐running account
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+D1 d=4 .SWt3|Pi5 ,j 5&6X=1M 暂记帐||未定帐suspense account
n$[f94d= ^V|Oxp'7_ 3/#:~a9Q a" H WGY 过期帐||延滞帐overdue account||pastdue account
V)P&Zw W(hMft% ejA%%5q IG3,XW 杂项帐户sundry account
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Od?qz1 oDcKtB+2 zX#%{#9 详细帐单||明细表detail account
Yhp]x Uje|`<X X{kpSA~ )NR Q2 呆帐bad account
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2 会计项目title of account
uGs;}<<8 a=TG[* s N0>0z]4;q }oJAB1'k 会计薄||帐薄account-book
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q.:G% mQ}ny (K' 营业报告书||损益计算表account of budiness||business report
!K?qgM hAj1{pA, }qjCTEs} OUP?p@%]< 借贷细帐||交验帐account rendered
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3t k-*Mzm]kb $0^P0RAH b6E<r>q 明细帐account stated
_j>;ipTb+ umLb+GbI4 ~ 7)A"t \Ey~3&x9f 与…银行开立一户头to open an account with
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emt t4K~cK 与…银行建立交易to keep account with
9%sM*[A ~L7:2weV[ \C5%\4 8j1ekv 继续记帐to keep account
iK{T^vvk }`yiT<z -=698h* @DC)]C2 与…有交易to have an account with
h8jD}9^ ~Ki`Ze"x ^zEE6i Q)af|GW$ 作成会计帐||有往来帐项to make out an account with
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Ea[G3 r.0oxH'] 清算||清理债务to make up an account
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~2u\ G%u9+XV1# 清洁帐目||与…停止交易to close ones account with
c-j_IN Gm N~ANjn/wL G%#05jH djT5X 结帐to close an account
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清理未付款to ask an account||to demand an account
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D> }jF+`!*! 3]JZu9# 结清差额to balance the account with
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A?FY *@ED}Mj+ 0"[`>K~7a8 TJ6#P<M 清算to settle an account||to liquidate an account||to square an account
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cu 5,b]V)4 5|$a =UIR }g f}eH 审查帐目||监查帐目to audit an account
L4f7s7rJ TOI4?D] AW5iV3 ]B9 ^3x[: 检查帐目to examine an account
|)_-Bi;MW` ``?6=mO ,ZI\dtl '~-IV0v9 转入A的帐户to charge the amount to As account
%c^ m\E |kiJ}oy >Cd9fJ&0gP nv5u%B^ 以计帐方式付款to pay on account
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jE 代理某人||为某人on ones account||on account of one
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f1+qXMs 为自己计算||独立帐目on ones own account
7el<5chZ p {%t q$}. Fm j= DpL8'Dib 由某人收益并负风险on ones account and risk||for ones account and risk
lUh*?l nJ3vi}` ,&a`d}g&G )wf\F6jN 由某人负担for ones account||for account of one
7S2C /f |9NIGg'n iH)Nk^ 7$b?m6fmK 按某人指示||列入某人帐户by order and for account of one
RSWcaATZN fU*C/ d3 -a) T6:e #7z|mVzH 列入5月份帐目for May account
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fCEz-TMW 9d[qhkPu) 编入某中帐项下to pass to the account of||to place to the account of
k7 bl'zic L]zNf71RD C*wdtEGq U|fTb0fB 寄出清算书to send in an account||to send in render an account
{},;-%xE Da,&+fZI! 0P 5BArJ? A_r<QYq0| 支票薄cheque book
0U&dq# P79R~m` kr_oUXiX *)PG-$6X& 支票陈票人cheque drawer
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R*Y=Ie 3&J&^O 持票人cheque holder
R#6H'TVE +Hyk'=.W FP;":i RL .98.G4J> 不记名支票cheque to bearer||bearer cheque
Wu{&;$ QAaF@Do c/$*%J< W]LQ &f 记名支票||认人支票cheque to order
uZ[/%GTX{) eti9nPjG Zps&[;R$- y\_wW E 到期支票antedated cheque
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nQ9K -931'W[s, u`p_.n:5) 未到期支票postdated cheque
jT"r$""1d FU]4oKx F^sw0 .b '(9YB9 i 保付支票certified cheque
.wri5 -h9#G{2W[ D{svR-~T \L#QR 未获兑现支票,退票returned cheque
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~n3iNkP lu3.KOD/ E(/ sXji! 横线支票crossed cheque
o>K &D$J;O #L1>dHhat .WO/=#O p)z-W( 普通横线general crossing
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+a Gx;xj0-" 特别横线special crossing
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90 o#dcD?^ 4zX=3iBt 空白支票blank cheque
aL 8Gnqf2 :s-EG;. -Qg,99M n\*JaY 失效支票,过期支票stale cheque
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EC B{=009. FRS28D Y'&8L'2Z[ 普通支票open cheque
`;}H% 6mAB(X^+ ?to1rFrU !(yT7#?hP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
i9y3PP) 86#-q7aX hafECs BP:(IP!& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
iW;}%$lVX m1i4 , kI<WvgoL Gb?g,>C 支票换现金||兑现to cash a cheque
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>kZ6f 4 ?;+ ^ 清理票款to clear a cheque
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_2#zeT5 保证兑现to certify a cheque
OZa88& 7}A5u,.,ht d4% `e&K]' /Ht/F)&P 填写支票数额to fill up a cheque
@+$cZ3, JxnuGkE0[# / =-6:L wLpkUa 支票上划线to cross a cheque
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开发支票to make out a cheque
64h_1,U 5St`@ .#sz|0 u]P03B 签发支票,开立支票to draw a cheque||to issue a cheque
_yNT=#/ Ri;=aZ5m xv^Sh}\} WN$R[N 透支支票to overdraw a cheque
6zv;lx0<D& _O"L1Let uC- A43utv 6k:y$,w 背书支票to endorse a cheque
"Wo.8 Y~:}l9Qs TeKC} NW L+8=P<] 请付票款||清付票款to pay a cheque||to honour a cheque
I/Sv"X6E V@$GC$; ~:T3| PEfE'lGj 支票退票to dishonour a cheque
g})6V <b6s&"%= UOw~rK Ir!2^:]! 拒付支票to refuse a cheque
P`p6J8}4 #fwzFS \XL ~B<97x(X qC\]"Z`m 拒付支票to stop payment of a cheque
T~s&)wD *e%Dg{_ 3T"#T&eL 1$);V,DK! 提示要求付款to present for payment
'BqrJfv xy$vYDAFw @55bE\E?@ &}>|5>cJu 见票即付持票人payable to bearer
$[j-C9W "fRlEO[9 _t$lcOT giaD9$C 支付指定人payable to order
5woIGO3X -Uzc"Lx B ^uC"dfH `@4 2jG}* 已过期||无效out of date||stale
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*a{ Km[]^;6 请给出票人R/D||refer to drawer
:/>7$)+ 8rGl& 2^cAK t6bC +]A+!8%Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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3caI }/_('q@s\ d|>9rX+f Pbc`LN/s| 文字与数字不一致words and figures differ
?nB helW^ 2ZU@>W ?+bTPl;%' | \AbL!u 支票
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+F1]M2p] 时间已过account closed
YnKFcEJrT E^oEG4X@ u86J.K1Q h{Oz*Bq 更改处应加盖印章alterations require initials
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}p= 时间已过effects not cleared
R g%R/p)C &Tf=~6 B=Xnv*e |M[v493\ 停止付款payment stopped
Q'FX:[@x-S M\:"~XW :GN)7|: N2[, aU 支票毁损cheque mutilated
+}Qv6s# 0lLr[ /AK*aRU^ ~*66 3pA 汇款||寄钱to remit||to send money
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W V@o' ^ %~Et>C 寄票供取款||支票支付to send a cheque for payment
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sq8 tv] 7VEt4 寄款人a remitter
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jK ? Ktg&G<%J0 Z&~k]R0y 收款人a remittee
"uV0Oj9: :vn0|7W4 >i><s>=I` ANA2S*r 国外汇票foreign Bill
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cl2| `^s]? ZaEBdBv 国内汇票inland Bill
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(J EvGU j$ 跟单汇票documentary bill
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Ca:^ `4"y#Z 空头汇票accommodation bill
9hz7drhR;\ PuUon6bZ FM@W>+ ie$fMBIq 原始汇票original bill
%k1q4qOG]^ D_,_.C~O N#2nH1C Y(Z(dV!Po 改写||换新票据renewed bill
ey9fbS ^I Oy?iAQ+ :5q*46n 1*x5/b 即期汇票sight bill||bill on demand
2Wc;hJ.1 ?(`nBlWQ5 \nWzn4f 6):sO/es …days after date||…days after date…日后付款
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A_ …months after date||…months after date…月后付款
sDh6 Uk x""Mxn]gD ;4O;74`Zh `rOe5Zp$ 见票后…日付款…days after sight||…days sight
c_DB^M!h Qbe{/ Z{R=h7P ^*owD;]4_ 见票后…月付款…months after sight||…months sight
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m0}it RIVN>G[;L wtgO;w 同组票据set of bills
A%sxMA!K, 802]M *FG4!~<e "78cl*sD 单张汇票sola of exchange||sole of exchange
BYA=M*f =tvm= ^PCL^]W Nr*ibtz|D 远期汇票usance bill||bill at usance
"> 4[+' S)AE 5SPl#*W ph$&f0A6Xc 长期汇票long bill
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a9Q< YJtOdgG|q g275{2G9 短期汇票short bill
fPuQ,J2= -QHzf&D? a!6OE"?QQ W3{5Do.h 逾期汇票overdue bill
m`4j|5 d ;Gm {g# 66y ,{t =<tJAoVV 宽限日期days of grace
=_~'G^`tu mm9S#Ya d T-O8 ?[|4QzR 电汇telegraphic transfer (T.T)
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:) 邮汇postal order||postal note (Am.)||post office order||money order
;U:o'9^9T $EHn;~w T '&L
oeqJ?1=! 本票promissory note (P/N)
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@[9 LB <k8rSxn{ 0eu$oel- 押汇负责书||押汇保证书letter of hypothecation
&T4Cn@ :~YyHX 7}HA_@[ 5D@Q1 副保||抵押品||付属担保物collateral security
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D 担保书trust receipt||letter of indemnity
o~z.7q dL Py%q g&20F`.N*> E52:c]<'m 承兑||认付acceptance
\V7x3*nA p<.!::* %( ^|axt VhMO l~>rpG 单张承兑general acceptance
+GEKg~/4e 63\>MQcLy Czl 8Q oH pF{Ri 有条件承兑qualified acceptance
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H "/e% +\@\,{Ujy 附条件认付conditional acceptance
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c 部分认付partial acceptance
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