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。
Wjt1NfS& 会计报表statement of account
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xXzLT OL]^4m $AAv%v 往来帐目account current
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3b3)Z 现在往来帐||存款额current accout
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_B yH>`Kbf T 销货帐account sales
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-;_`>OU{ G#/}_P #Ag-?k 共同计算帐项joint account
k LVf}J~? PF@+~FI Ec| Gom? Efi@hdEV 未决帐项outstanding account
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O 贷方帐项credit account||creditor account
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@Mc Ev;HV}G 借方帐项debit account||debtor account
I*R[8| 2"lD Kjj )xiiTkJd5 >TUs~ 应付帐||应付未付帐account payable
][-N< 7QP%Pny% |R:gu\gG ghm5g/ 应收帐||应收未收帐account receivable
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i N2uxiXpQZ= 新交易||新帐new account
{J q[N} a&~_ba+ lk{ \B"5 Kp< 未决帐||老帐old account
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78>)<$+d 5Jq~EB{" GHeJpS 现金帐cash account
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5]]}I pfgFHNH: 流水帐running account
L+Yn}"gIs y0>asl Zws[}G"7h ;>_\oZGj_ 暂记帐||未定帐suspense account
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/C B7(~m8:eH7 过期帐||延滞帐overdue account||pastdue account
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杂项帐户sundry account
|WH'aGG 'gk.J A,i.1U"w8 0F-X.Dq 详细帐单||明细表detail account
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L, 呆帐bad account
y:(OZ%g 1o)@{x/pd 90> (`pI= =3OK3| 会计项目title of account
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1Sf3 会计薄||帐薄account-book
r=P)iE: ){`s&? M0 )orVI5ti 3Yf&F([t 营业报告书||损益计算表account of budiness||business report
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C2\ \Zz"%i 借贷细帐||交验帐account rendered
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z<T{f 明细帐account stated
B*btt+6 73B,I 0U _@9[c9bO O*{<{3 与…银行开立一户头to open an account with
uc!j`G*] k8H@0p 0"7%*n."2 D+ mZ7&L 与…银行建立交易to keep account with
lxb+0fiN W1'F)5(?7 HE58A.Q& [P.M>"c\ 继续记帐to keep account
0fwmQ'lW( \MBbZB9@ c* 2U'A 4-;"w; 与…有交易to have an account with
Fw5|_@&k 0Jz H dz 3qJOE6[}% zaW y7@? 作成会计帐||有往来帐项to make out an account with
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L^$^ 清算||清理债务to make up an account
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hj ' i5 VU4?K 清洁帐目||与…停止交易to close ones account with
;6S,|rC] a (AKVk\ :5Vk+s]8 M)S(:Il6Xx 结帐to close an account
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wZ6D\I ~C[p}MED 清理未付款to ask an account||to demand an account
)!6JSMS "fK`F/ {gh41G;n ZrY#B8 结清差额to balance the account with
kQ~2mU 9U[Gh97Sf $A~UA S(NH# ^ 清算to settle an account||to liquidate an account||to square an account
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?Tx2|7 <Sds5 d 审查帐目||监查帐目to audit an account
\:] ?bFP'. EmrUzaGD aAM!;3j]B` 检查帐目to examine an account
fP3e{dVf s18o,Zs' \H<gKZquR W\]bh'( 转入A的帐户to charge the amount to As account
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D }/tT=G]91 oh*Hzb 以计帐方式付款to pay on account
YywiY).]@ ,TeJx+z^ 6oTWW@ [5[}2B_t 代理某人||为某人on ones account||on account of one
s5/5>a V ,RmXZnWY y?=W <Q57}[$*) 为自己计算||独立帐目on ones own account
V11(EZJ/j nW)-bAV< U@t"o3E .CJQ]ECl7p 由某人收益并负风险on ones account and risk||for ones account and risk
^gw htnI MZYh44 }YV,uJH[ UI:YzR 由某人负担for ones account||for account of one
mjgwU8'![ 0e./yPTT [3$L}m "53'FRj_\ 按某人指示||列入某人帐户by order and for account of one
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$;O-1# ] vjo@aY.x 列入5月份帐目for May account
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z7Xb0 un*Ptc2% IZ){xI 6yDj1PI 编入某中帐项下to pass to the account of||to place to the account of
N$'/J-^ 2Y~UeJ_\Lq !Cqm=q{K '5^$v{ 寄出清算书to send in an account||to send in render an account
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Z4 m; Om%HrT sb1Zm*m6 支票薄cheque book
By3y.}'Ub9 P:~Xaz\F T6/d[SH> VSm[80iR0 支票陈票人cheque drawer
!v/j*'L<M} '(ZJsw v %?y5w @B.;V=8wJ 持票人cheque holder
|\HYq`!g%7 0P MF)';R =J@M,mbHg s,5SWdb\v 不记名支票cheque to bearer||bearer cheque
VV_Zrje T/[8w Drn{ucIs 8`\^wG$W 记名支票||认人支票cheque to order
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}Rj0A !@6P>HzY$ 到期支票antedated cheque
iCz0T, Ark+Df/ iTX:*$~I }"$2F0 未到期支票postdated cheque
^*6So3 Yg @&@S] jwP}{mi* q5Bj0r[/o 保付支票certified cheque
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未获兑现支票,退票returned cheque
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aN} ;-aF\}D@n 横线支票crossed cheque
L9lN AiOH k!&G; 6O- I "8:IF fX:)mLnO/ 普通横线general crossing
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8t"SB /*V:Lh A-=B#U F 特别横线special crossing
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YsL G,{=sFX z;c~(o@4 ^)JUl!5j]C 空白支票blank cheque
eT(/D/jan ^#6"d+lp fbl8:c)I Sckt gp8 失效支票,过期支票stale cheque
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mIs" Y)Os]<N1 普通支票open cheque
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5aw 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
'8k{\> ^~p^N < B%]yLJ IInsq 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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T%[&[8{8 #hKaH - j mQbpv'N 支票换现金||兑现to cash a cheque
dy}O6 sI/]pgt2 _v[yY3=3 ?(t{VdZSzQ 清理票款to clear a cheque
\!*3bR *y}<7R 'aN`z3T =&!L&M<< 保证兑现to certify a cheque
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%fLd \*wQ%_N5 填写支票数额to fill up a cheque
j O-H1@; %(P\"hE' 4s:S_Dw h/LlH9S:! 支票上划线to cross a cheque
"X[sW%# F V(?PKb-w) EMTAl;P 7_=7 ;PQ< 开发支票to make out a cheque
?Nbc#0pb7 V[Z^Z Tc3~~ X J{69iQ 签发支票,开立支票to draw a cheque||to issue a cheque
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r\^ 透支支票to overdraw a cheque
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g^6[ 背书支票to endorse a cheque
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pxuZ=< *EB`~s nt5x[xa 请付票款||清付票款to pay a cheque||to honour a cheque
%k"qpu Li? _P5+a .{=|N8*py8 YF4?3K0F:k 支票退票to dishonour a cheque
NCXr$ES{ ZaZm$.s n v/s6!3pnl 4/Mi-ls_ 拒付支票to refuse a cheque
N Dqvt$ 6Hh\ys 17.. iC.k8r+~ 拒付支票to stop payment of a cheque
W5f|#{&L: @:ojt$ k^%Kw(/ 5;alq]m7 提示要求付款to present for payment
9_4bw9A K<g<xW* X p$:ERI hi.`O+; 见票即付持票人payable to bearer
|Y9mre.Y; f6*6 *= O/N@Gz[g% e Lj1 支付指定人payable to order
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:|5\XV)> 已过期||无效out of date||stale
'LyEdlC] 70MSP;^ &hSABtr} [#3*R_#8R 请给出票人R/D||refer to drawer
X%sMna) }}Kjb HO`N]AMw `Vf k.OP 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
m) -DrbE [d3i_^\ |n/qJIE6 Pc:5*H 文字与数字不一致words and figures differ
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P&$!bH% 支票
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Af`qe+0E 时间已过account closed
?B5934X P2t{il F3Y/Miw dU"ca|u 更改处应加盖印章alterations require initials
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N,?4,+Hc- 时间已过effects not cleared
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:n+X )/{zTg8$?/ R?E< }\! 停止付款payment stopped
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GLpl m,X8Cy|vQ *)|EWT?, 支票毁损cheque mutilated
~5@bWJ G<_<j}= Fo: 60)Lr 7J6D wh{ 汇款||寄钱to remit||to send money
W-8U~*/ y~'h/tjM@= ^8q(_#w`K 1<(('H 寄票供取款||支票支付to send a cheque for payment
qZwqnH l =X6m( "R5! V
V J4l\ 寄款人a remitter
M}Obvl eJ"je@vvrK U-6pia/o a@v}j& 收款人a remittee
^Q9;ro*;ck Wq"5-U;:w _+*+,Vx nb|KIW 国外汇票foreign Bill
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Y#^C 国内汇票inland Bill
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2x* l1 跟单汇票documentary bill
$9@jV<Q1 (`cXS5R p*5QV L}hc|(: 空头汇票accommodation bill
>X58 zlxk 3vC"Q!J& {?YBJnG}x 6cVJu%<V 原始汇票original bill
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sM]5^ 改写||换新票据renewed bill
|?\J,h w'Vm'zo ]*v[6 + $GJuS^@% 即期汇票sight bill||bill on demand
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"oj …days after date||…days after date…日后付款
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4Je[!X@C H/''lI{k) …months after date||…months after date…月后付款
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o! 见票后…日付款…days after sight||…days sight
iyJx~: aESlbH &G$K.q y}*J_7- 见票后…月付款…months after sight||…months sight
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同组票据set of bills
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&$ <X"_S'O H~<w*[uT i TLX=.M 单张汇票sola of exchange||sole of exchange
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{<&:%( 远期汇票usance bill||bill at usance
ZbfpMZ g 1)t*l;. dGG 8k& 3Q!)bMv \ 长期汇票long bill
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?!p>_ 21sXCmYR,t .r~M7 I Px?zih!6 短期汇票short bill
a98J_^ n V/Q/Ujgg C17$qdV/ &2sfu0K 逾期汇票overdue bill
i)q8p N1yx|g: NnRX 0] 5kLz8n^z@@ 宽限日期days of grace
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/5,e ]{ir^[A6 电汇telegraphic transfer (T.T)
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G]zyx"0Sqb agd^ga3 邮汇postal order||postal note (Am.)||post office order||money order
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b.%B^O KnC:hus a: 2ezxP 88On{Kk.v 本票promissory note (P/N)
yY_#fJj h9kwyhd" nLY(%):(P )x3p7t)# 押汇负责书||押汇保证书letter of hypothecation
f~:wI9 UsgrI>|l lf\x`3Vd )Wy:I_F351 副保||抵押品||付属担保物collateral security
c@Xb6 z_> k]rc -c- GL,( N| b6! 7j 担保书trust receipt||letter of indemnity
0M!GoqaA ]Jo}F@\g &3 *#h -5Oy k, 承兑||认付acceptance
CU@}{}Yl Gq-~zmg ^$s&bH'8 zy`T!
$ 单张承兑general acceptance
et=i@PB) jI%glO'2 (qzBy \\p )]C(NTfxg 有条件承兑qualified acceptance
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V`5 $ur fZb}- Ey)ey-'\ 附条件认付conditional acceptance
]]P@*4! $|t={s34 ?2,{+d | Jwpc8MQ 部分认付partial acceptance
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