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。
;@-5lCvC(+ 会计报表statement of account
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te4"+[ $| nhxd 往来帐目account current
mS;Q8Crh 2uR4~XjF 3LnyQ /Ta0}Y(y 现在往来帐||存款额current accout
p`.fYW:p kX .1#%Ex j\L$dPZ WoG 销货帐account sales
l#f]KLv4N_ 5Fm?,^ `TR9GWU+B pC.P 共同计算帐项joint account
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^aM/BS\ EBE>&{%$^ _q4dgi z 未决帐项outstanding account
mb6?$1j w3|.4hS 90696v. qvE[_1QCc 贷方帐项credit account||creditor account
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L :H:}t>X6Vo 借方帐项debit account||debtor account
>h-6B= Bq=](<>> &`y_R' KFG^vmrn 应付帐||应付未付帐account payable
>d[vHyA~!D KEB>}_[ {$=%5 &I_!&m~ 应收帐||应收未收帐account receivable
u"$HWB~@z dOgM9P 05zdy-Fb %pKs- n` 新交易||新帐new account
znpZ0O\! F9%VyQf |L-juT X9 j'b4Sbs-f 未决帐||老帐old account
(?wKBUi HpSfI7 Ev ,8? NGGd6V%'- 现金帐cash account
6jLUl? +ZO*~.zZ 作成会计帐||有往来帐项to make out an account with
v4G kf fk_i~K _\zfXHp Q=E6ZxH5; 清算||清理债务to make up an account
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7[PXZT 7#`:m|$ XafyI*pOX 清洁帐目||与…停止交易to close ones account with
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RvwE[ 结帐to close an account
Z9y:}:j" *BV .zbGm )sr]}S0 t<=L&:<N 清理未付款to ask an account||to demand an account
|m%&Qb VrG |/2 'lF|F+8 {z7{
ta 结清差额to balance the account with
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Phczf R_&>iu'[ 清算to settle an account||to liquidate an account||to square an account
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@V!A% &W%TY:Da| _<$=n6# 审查帐目||监查帐目to audit an account
uo^>95lkv 3ml|`S f$/D?q3N i8]r}a 检查帐目to examine an account
~tWBCq 6 gVc[`(@h &N#)(rQ1 5y)kQ<x" 转入A的帐户to charge the amount to As account
KRQ/wuv !}%giF$- ME(!xI//JZ u'C4d6\wS 以计帐方式付款to pay on account
d0,I] " VQCPgs ;%)i/MGEB )xeVoAg 代理某人||为某人on ones account||on account of one
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J' ;tpr LImD]e` 5"sF#Y& 为自己计算||独立帐目on ones own account
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$T6<9cB@ 由某人收益并负风险on ones account and risk||for ones account and risk
+1Uw <~ ]3v cb+!H>+ ,/KHKLY7 由某人负担for ones account||for account of one
z<ek?0?yS T F'ssD 5segzaI REw3>/= 按某人指示||列入某人帐户by order and for account of one
Vo\d&}Q * PZ=$>r 5H79) n> O;XF'r_ 列入5月份帐目for May account
#X)s=Y&5!T m=R4A4Y7 </fnbyGR =\3*;59\ 编入某中帐项下to pass to the account of||to place to the account of
1ayxE(vMcX )z aMycW \6N\6=t!A T]:5y_4?[ 寄出清算书to send in an account||to send in render an account
c/s'&gG33z b~|B(lL6Xm -*WD.|k $R^"~|m3M 支票薄cheque book
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/?JP aoBM_# }b-?Dm_H 支票陈票人cheque drawer
5=dg4"b] ~6OdPD U{ Y)\hR- k~?@~xm,R 持票人cheque holder
p%?R;W`u2 PBUc9/ F2u{Wzr_@ 1.uyu 不记名支票cheque to bearer||bearer cheque
,+JAwII>O }SYvGp{J, NZl0sX.: 6S<pWR~ 记名支票||认人支票cheque to order
"e(Nh%t ,e;(\t: JeO(sj$e ''V:+@Toh 到期支票antedated cheque
55#H A?cR Fv3fad@x m1(rAr1 xD~:= ]G 未到期支票postdated cheque
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<0ItNv ^@N@gB 保付支票certified cheque
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,R|$0B7 ub-ZrC' KQEn C`Nz 未获兑现支票,退票returned cheque
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横线支票crossed cheque
IQR?n}ce N!,@}s _G`kj{J ~*H!zKIx 普通横线general crossing
:imp~~L; 7VR+EV W#ev 7^ER?@:W 特别横线special crossing
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B[8 空白支票blank cheque
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<g @c5TSHSL. 失效支票,过期支票stale cheque
'H97D-86/ UE*M\r< +Ge-!&.;A 'b%S3)} 普通支票open cheque
b^rPw@ @<l7"y;\ ZMoN yw2sK7 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
IRD?.K]* $O=m/l$ RH~KaV3 U@DIO/C,m` 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
9z,V]v= 81`-xVd H:2#/1Oz> ]H%y7kH8 支票换现金||兑现to cash a cheque
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Aid~ kbiMqiPG 清理票款to clear a cheque
jgbE@IA@!' ~:v" TuuK {e,S}:$g4 6f(K'v 保证兑现to certify a cheque
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* 填写支票数额to fill up a cheque
n](Q)h'nlo xmsw'\ +<7`Gn(n3 zq _*)V 支票上划线to cross a cheque
]gx]7 G?v]p~6 )w=ehjV^m 9Eu.Y 开发支票to make out a cheque
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@OgR h`;w/+/Zr OLg=kF[[ <XDYnWz 签发支票,开立支票to draw a cheque||to issue a cheque
wak_^8x 3]$qY_|7 Q!9AxM2K H}Z\r2 透支支票to overdraw a cheque
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AF f_I6g uDPz 背书支票to endorse a cheque
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JB' /?C}PM 请付票款||清付票款to pay a cheque||to honour a cheque
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;#Jt4 mO%F {' #6* j+SX^ LpN_s# 支票退票to dishonour a cheque
2SVBuV/R HtFc+%= }04EM c%tb6@C 拒付支票to refuse a cheque
M ^S <G KsVN<eR{ f2ea|l vM5yiHI(jb 拒付支票to stop payment of a cheque
\2]M&n GT WOkAma- =cz^g^7 'ONCz 提示要求付款to present for payment
*5T^wZpj) :k&R]bc9 &pCa{p l4:B( 见票即付持票人payable to bearer
CvkZ<i){ {Qv Whf v%^"N_] lFJDdf2:$C 支付指定人payable to order
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} ,v\^efc:% Q> d<4]` 已过期||无效out of date||stale
yVZLZLm r8%"#<]/ rD_\NgVAs J> Z.2 请给出票人R/D||refer to drawer
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"cz {(#2G, 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
?2q4dx0 [[FDt[ l4 Ar{7H)V: @{V bu 文字与数字不一致words and figures differ
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RwyX,| 支票
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2pQ29 时间已过account closed
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/0 u,~/oTgO 更改处应加盖印章alterations require initials
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;)Fc@OXN> 时间已过effects not cleared
3sD/4 ? pOq9J7BS 8*&|Q1`K: &*j# [6 停止付款payment stopped
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.`!?CW !-AK@`i. WJU[+|J 328gTP1 支票毁损cheque mutilated
89Ch'D .dPy<6E Q ym=L(X FKWL{"y 汇款||寄钱to remit||to send money
6^vz+oN K#;EjR4H :meq4!g{1 4{6XZ_J1 寄票供取款||支票支付to send a cheque for payment
p >h&SD?b 4Ai#$SHLm / n@by4;W wA< Fw
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<.W \Z8:^ct.P 收款人a remittee
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Pf^8 国外汇票foreign Bill
jM[]Uh )-\[A<( hZtJ LY !SAR/sdXf 国内汇票inland Bill
+`&-xq76 Jty/gjK+ |Ye%HpTTv 1kczlTF 跟单汇票documentary bill
}J+\o~ m\eYm;RVj PzH#tG&.j !Ct'H1J- 空头汇票accommodation bill
><w= mw flx8 4fL/,j/^ k:DAko} 原始汇票original bill
;%mYsQ JW9U&Bj{ ;@s'JSPt ss'`[QhR2 改写||换新票据renewed bill
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|JM4jgK E-i<^&E 即期汇票sight bill||bill on demand
/2Qgg`^) Uu(FFd~3 cIOM}/gqv LgJUMR8vUO …days after date||…days after date…日后付款
859ID8F us >$f20T K!qV82b='{ \{{i:&] H …months after date||…months after date…月后付款
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!A=>B=.|D |YWX.-aeo xa? 见票后…日付款…days after sight||…days sight
+ieRpVg $zD}hO9 *,#T&M7D R6E.C!EI 见票后…月付款…months after sight||…months sight
g/BlTi 8jjq)d4# BiI`oCX ,%U'>F? 同组票据set of bills
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}V{ /5r!Fhx +?y9EZB% 单张汇票sola of exchange||sole of exchange
jCxg)D7W <Kt;uu> K pSho< [.LbX`K: 远期汇票usance bill||bill at usance
qIg^R@ C?fa-i0l^ <p\iB'y ofHe8a8 长期汇票long bill
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m\;@~o'k f,WAl\ 短期汇票short bill
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C>Xu.Z: P,ud"F=r 逾期汇票overdue bill
h?+bW'm KQ2jeJ/pj Hribk[99 !R"iV^?V 宽限日期days of grace
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电汇telegraphic transfer (T.T)
RqE|h6/ 1@ .Eh8y sJB::6+1(| }.74w0~0^ 邮汇postal order||postal note (Am.)||post office order||money order
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QX>Pni \&.]!!Q :Miri_l 本票promissory note (P/N)
j/PNi@ 3PgiV%] Y=YIz>u F2Nb]f 押汇负责书||押汇保证书letter of hypothecation
`2.2; Vk '/v@q]! |Y|g T*v GMJ</xG 副保||抵押品||付属担保物collateral security
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$)e.FO /4lm=ZE/ 5*IfI+} 0OAHD ' 担保书trust receipt||letter of indemnity
< rqFBq8 VMb r@9 A0`#n|(Ad! ouf91<n 承兑||认付acceptance
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N%#v @ZTsl ? 单张承兑general acceptance
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~`wGM P_8z'pYd> "l.1 UB& 有条件承兑qualified acceptance
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gX, 附条件认付conditional acceptance
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x 8P}? 部分认付partial acceptance
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