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。
^1w*$5YI 会计报表statement of account
s4Y7x.- 99..] D}:M0EBS WG.J-2#3 往来帐目account current
\j3XT} 9x[|75}l {w|KWGk2 XKT2u
!Lx 现在往来帐||存款额current accout
*[[TDduh& Dh{sVRA #u6ZCv7u qox31pnS 销货帐account sales
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G5nF ]
R s 共同计算帐项joint account
S
ej\Gt YkbZ 2J*- \hT=U*dMR yu]nK-Y7S 未决帐项outstanding account
\Z%V)ZRi= \LZVazXD W-ll2b ;NeN2 |I] 贷方帐项credit account||creditor account
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t:- vx8-~Oq{|; 借方帐项debit account||debtor account
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kn t=$Hv 0"to]= 应付帐||应付未付帐account payable
4P\?vz" #GT4/Ej}W F
lQ(iv)P ' Zmslijf 应收帐||应收未收帐account receivable
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x 4Sxt<7[f S
;FgS:; N3}jLl/ 新交易||新帐new account
P1f@?R&t+ )dgooq El)WjcmH 17{$D,P 未决帐||老帐old account
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y]!4Hy urK[v 7-Yn8Gq 现金帐cash account
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o1(?j}:c| 流水帐running account
Lu@'Ee!>G Rg?m$$X` J(JqusQd ! ~qxuD_ 暂记帐||未定帐suspense account
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Yq 过期帐||延滞帐overdue account||pastdue account
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(7f< s,|s;w*. O~WT$ 杂项帐户sundry account
.}.63T$h9 C_JDQByfL *?GV(/Q $J]b+Bp 详细帐单||明细表detail account
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J\v%JAW f\~OG#AaX xJ(4RaP [Q=NGHB1/ 呆帐bad account
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jPQ 会计项目title of account
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?PS *Bgk3(n) oMj;9,WK' (IY=x{b 会计薄||帐薄account-book
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7Bua s}pn5zMp:8 营业报告书||损益计算表account of budiness||business report
>sL"HyY#H +%hA6n ^l(Kj3gM |rDv!m 借贷细帐||交验帐account rendered
_
IqUp Y 0DFxVH_xN [e:mRMi %j3*j 明细帐account stated
)+nY-DB( _26~<gU8 KF#,Q ?u`TX_OsB 与…银行开立一户头to open an account with
&Jr~)o V>`xTQG -m.SN>V _k,/t10 与…银行建立交易to keep account with
~HH#aXh* Q'ok%9q!p BWbM$@'x Q]q`+ Z65 继续记帐to keep account
Wy2 pa
#Q ,KMt9< -2dk8]KB] CqRG !J 与…有交易to have an account with
PV*U4aP UoLvc~n7 YuZxKuGy $ 'B0ZL 作成会计帐||有往来帐项to make out an account with
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/!B` #sOkD L%[om c? Myj 68_wf 清算||清理债务to make up an account
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cKmf] 清洁帐目||与…停止交易to close ones account with
MMMuT^X c teUKK.|) (qDu|S3P V'";u?h#S 结帐to close an account
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n q&h&GZ 清理未付款to ask an account||to demand an account
wgK:^DP cI9} YSk #)aUKFX 0$
-N 结清差额to balance the account with
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c _`/:gkZS -/>SdR$D7 清算to settle an account||to liquidate an account||to square an account
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F@0"qi W?5u O *Txt`z[| Ut;,Z 审查帐目||监查帐目to audit an account
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$W(} -I$qe Xy 检查帐目to examine an account
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(2 =tJ}itcJ' -.8 nEO3 转入A的帐户to charge the amount to As account
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< sJ 以计帐方式付款to pay on account
u? a*bW pXfg{2 nM+( zj ;'0Zu 代理某人||为某人on ones account||on account of one
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3w de?Bn+mvi. NuLyu=.? 为自己计算||独立帐目on ones own account
]V,wIyC ^f:oKKaAW; WUQlAsme !TJCQ[Aa} 由某人收益并负风险on ones account and risk||for ones account and risk
> .L\ > /bE=]nM pDGX$1O" GA,6G [E 由某人负担for ones account||for account of one
g1JBssw&m I`?6>Z+%) _raj
b1! ?mdgY1 按某人指示||列入某人帐户by order and for account of one
K:!|xr(1d xef@-%mcoy tta\.ic 29(s^#e8A 列入5月份帐目for May account
F;5S2:a@Z sb"etc`w%- kY8aK8M VTOZ#*f 编入某中帐项下to pass to the account of||to place to the account of
f%Y'7~9bA #&JhA2]q {&_1/ `uz15])1< 寄出清算书to send in an account||to send in render an account
Mqu>#lL 1+1Z]!nG#! Xx~ za{p FL}k0 支票薄cheque book
Rf)lFi | |=q"h3( x7qVLpcL3z *~~&*&+ 支票陈票人cheque drawer
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FF|Dx v7?sXW 持票人cheque holder
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Z~~d pIKQx5; ;9>(yJI+ 不记名支票cheque to bearer||bearer cheque
D^+#RR'#, 0^l|W|.Z fAHK<G4 8`e75%f:2 记名支票||认人支票cheque to order
R5i v]8X4W 's.%rre% 1'qllkT DA)mkp 到期支票antedated cheque
#/u% sX`#y N*~G ] 6#egy|("nF )<w`E{q 未到期支票postdated cheque
aJ[K' 5| jSLNQ ?]i.Zi\[f JZQT} 保付支票certified cheque
"I"(yiKD qd@x#"qT :JBvCyj4PE RQzcsO 未获兑现支票,退票returned cheque
7M~w05tPh 'Xl[ y FBn`sS8hH wB(A['k 横线支票crossed cheque
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#5rk(^t 普通横线general crossing
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x.Sq2rw]V 特别横线special crossing
?NV3]vl ?k$3( - GEr]zMYG[A Jvysvi{8 空白支票blank cheque
J(CqT/Au- `4Jlf! v!oXcHK/ 7x
*] 失效支票,过期支票stale cheque
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普通支票open cheque
SKx&t- X{SD3j=G# Isa]5> Rk#@{_ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
`mU'{ ^j1?L B 7<W7pXDp S`yY<1[O 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
,z6&k &%QtUPvr9 F\1{b N|3 y}NBJ 支票换现金||兑现to cash a cheque
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1S ,U_p6TV5 清理票款to clear a cheque
pgK) A;~u"g 'z& _KSYt32N S<Zb>9pl 保证兑现to certify a cheque
b"-eQb _h#SP+> \M4/?<g ;M '?k8L 填写支票数额to fill up a cheque
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2AN%Xz Q`#Y_N-h+ 支票上划线to cross a cheque
xviz{M9g t\2Lo7[Pu [ Fid V!=1 !"}OG 开发支票to make out a cheque
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g.LD7&/ MH{$"^K 签发支票,开立支票to draw a cheque||to issue a cheque
#8.%YG 0(fN ZRYs7 4< /JPyADi 透支支票to overdraw a cheque
`.PZx%= q=8I0E&q j'lfH6_')e $_,?SXM 背书支票to endorse a cheque
!@E=\Sm8EV 1-C 2Y` E7E>w#T5 2lw0' 请付票款||清付票款to pay a cheque||to honour a cheque
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Tah{ 支票退票to dishonour a cheque
#&vP(4p Q5'DV!0aSv Bfw]#"N` Cs$wgm* 拒付支票to refuse a cheque
A@^e4\ BR5r K $Oa}U3 /YYI
4 拒付支票to stop payment of a cheque
8/Z o$I% 1 ]Auk5M + OF^v;4u 提示要求付款to present for payment
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(Ab+1b 见票即付持票人payable to bearer
>W[8wR l v]TE" X-Y:)UT !K;\{/8 支付指定人payable to order
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{@^ [>xwwm 已过期||无效out of date||stale
c%Y%c2([ ,.Ac= "f ]8*#%^ ]v7f9MC'\ 请给出票人R/D||refer to drawer
- 7)%J+5 VYj hU?I }=Yvs) \nM$qr'`B 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
[4'C4Zl dM"Suw !kZ9Ox9^ 1wpT"5B 文字与数字不一致words and figures differ
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C qh;ahX~ 3uO#/EbS 支票
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KWIH5* AM 时间已过account closed
6tXx--Nh D. !m*oq kxU<?0 WT$m*I 更改处应加盖印章alterations require initials
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M^I*;{w6i c RBdIDIc x]|8 =qH9<,p`H 停止付款payment stopped
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'YZE` 支票毁损cheque mutilated
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.p{Z 汇款||寄钱to remit||to send money
5&]|p'"W\ J9J[.6k8 -#srn1A> V XEA.Mk
o 寄票供取款||支票支付to send a cheque for payment
??tyz4$; "4N%I /MHqt=jP6 UO(B>Abp 寄款人a remitter
EacqQFErl [wB-e~ WK5~"aw
oK1"8k|Z 收款人a remittee
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Nuw \5UwZx\ (3YqM7cqt o3*IfD 国外汇票foreign Bill
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, 4?YhqJ g;)xf?A9q 国内汇票inland Bill
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])paU8u 跟单汇票documentary bill
Hm2}xnY DArEIt6Q A-gNfXP,D LQ4
GQqS* 空头汇票accommodation bill
X;ef&n`U0 .&d]7@!qy z#*M}RR
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:}, 原始汇票original bill
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3 I h_6QVab@ ypEcjVPD 改写||换新票据renewed bill
V~-<VM6 5^'PjtW6 v|acKux=t 9u<4Q_I` 即期汇票sight bill||bill on demand
%0 (,f /zZ$<mVG .um]1_= \ 5_";EED
…days after date||…days after date…日后付款
wWm1G) X}b%gblx |__\Vn 1c);![O …months after date||…months after date…月后付款
g+8{{o= F`,XB[}2 tj 6 #lM9 *=i|E7Irg 见票后…日付款…days after sight||…days sight
+jD?h-] ($:s}_<>s B:qH7`s ?,
e7v.b 见票后…月付款…months after sight||…months sight
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) ,aS6|~ac4 m@o/ W 同组票据set of bills
|GgFdn`> g/ONr,l`- ^sIxR*C[v O--
"\4 单张汇票sola of exchange||sole of exchange
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td-2[Sy bnBnE[y<' 远期汇票usance bill||bill at usance
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Unev[! :9H=D^J HN,E+dQ 长期汇票long bill
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BF3Lms B4AV ubMbe 9?<WRM3a> 短期汇票short bill
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J <+D(GH}; ~PYMtg=i HHa
XK 逾期汇票overdue bill
HSHY0 bmN'{09@ $/</J]2`; j4H]HGHv 宽限日期days of grace
_r+2o-ZR \C;
cs&\Q {HPKp&kl !4zSE,1 电汇telegraphic transfer (T.T)
Sw HrHj rn3GBWC_C ) jBPt& C5mq@$6 邮汇postal order||postal note (Am.)||post office order||money order
jyRSe^x "IbXKS>t %>^CD_[eO csP 5R3 本票promissory note (P/N)
\fG?j@Qx =\]5C x*GGO)r
5.!iVyN 押汇负责书||押汇保证书letter of hypothecation
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{*WF =`fJ S*,DX~vig /c3A> 副保||抵押品||付属担保物collateral security
\IB@*_G uCGJe1!Ai> ?v8.3EE1\o K(P24Z\# 担保书trust receipt||letter of indemnity
J8Bz|.@Q AwrW!)n} <u>l#weG, Q?df5{6 承兑||认付acceptance
A/eZnsk "%$jl0i_c c*LB=;npI :t?Z 单张承兑general acceptance
r}>8FE9S'H #6O<!{PH6 K,f*}1$qM tKtKW5n~ 有条件承兑qualified acceptance
nn'a`N [Q(FBoI| n.+%eYM< m~`d<RM/ 附条件认付conditional acceptance
jI})\5<R -1'O >2Z0XEe wuRB[KLe 部分认付partial acceptance
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