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。
N[+dX_h 会计报表statement of account
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610k#$ VD3[ko 往来帐目account current
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` sTqB%$K} +%Gm2e;_u 现在往来帐||存款额current accout
\4p<;$' #EM'=Q%TO ]Ojt3)fB )w`Nkx 销货帐account sales
YWZF*,4 1a!h&!$9 t2SZ]|C Elq8WtS 共同计算帐项joint account
&^7)yS+C NR[mzJv 2$ rq 68!fcK 未决帐项outstanding account
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JDo :ZIcWIV- UK<"|2^sT 贷方帐项credit account||creditor account
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?s 借方帐项debit account||debtor account
m #eD v* (~GFd7 ,i,=LGn ,'673PR 应付帐||应付未付帐account payable
h5gXYmk T7Ac4LA tVcs r bcs!4 应收帐||应收未收帐account receivable
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rh_({rvQ GT.^u#r >g2B5KY 新交易||新帐new account
W Q&<QVK /fq6-;co+ B<RONQj_ $g};u[y 未决帐||老帐old account
y{]%, lBdF9F< z&0V21"l GXRjR\Ch 现金帐cash account
+*DX(v"BH l}2WW1b( #c>MUC(?s: u3:Q t2^S 流水帐running account
f tPw6 8TPm[r] J4g;~#_19 dmy-}.pqN 暂记帐||未定帐suspense account
TH!8G,(w /<$"c"UQ 0mh8. iL, XBoE 过期帐||延滞帐overdue account||pastdue account
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a 4g9b[y~U DV\ei") eLny-.i,7 杂项帐户sundry account
R6XMBYK^ V2,WP '[8b0\ RKkI/ Z0 详细帐单||明细表detail account
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/zrMPn d6EY'*0 呆帐bad account
bl?%:qb.V ]P$DAi I uj=d~|> ?ljod6 会计项目title of account
O97bgj] }GDG$QI]K& wWU_?Dr_~ gj,J3x4TK/ 会计薄||帐薄account-book
0s""%MhFI *v ^"4 Te}yQ= + ~+egu89'TU 营业报告书||损益计算表account of budiness||business report
vCSB8R `;CU[Ps?] '5/}MMT Xb-c`k~_ 借贷细帐||交验帐account rendered
A9Wqz"[ l6c%_<P| }@%ahRGx%9 V55J[s*6! 明细帐account stated
KR(} A" dMmka $3.vVnc `L#?eQ{ 与…银行开立一户头to open an account with
chmJ| qd~98FS SM+fG: 4d Ygi1"X} 与…银行建立交易to keep account with
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u q Vnj/>e3 继续记帐to keep account
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<=% YOV4)P" Z/kaRnG[@t 与…有交易to have an account with
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"LF &^n>ZY, 作成会计帐||有往来帐项to make out an account with
(F[/~~ +1Rrkok $l,Zd6<1q rgdQR^!l6 清算||清理债务to make up an account
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gG ^]qV8 k5t^s 清洁帐目||与…停止交易to close ones account with
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Mh) P%@rH@^Y [AX"ne#M* 结帐to close an account
afF+*\xXN gO:Z6}3vM Rw}2* 5#y c Z6p^ 清理未付款to ask an account||to demand an account
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vYjMY 结清差额to balance the account with
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KiVEg Z-t}6c'Kg f']sU/c= 60,-\h 清算to settle an account||to liquidate an account||to square an account
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u~ } }f_ PG6L]o^ #K#Mv/ 审查帐目||监查帐目to audit an account
BLwfm+ m" ;Lsjh# Vo9>o@FlLM VXkAFgO 检查帐目to examine an account
YO(:32S 1]>$5 1Q 0n*rs=\VG Wg`+u 转入A的帐户to charge the amount to As account
chO'Q+pw 'je8k7`VA gj[ >p=Wn ]M~8@K 以计帐方式付款to pay on account
niYz9YX 18.Y/nZAgQ NqT1buU# MOP]\ypn 代理某人||为某人on ones account||on account of one
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1R "J P{Q 9V=<| 2 BH&/2tO% 为自己计算||独立帐目on ones own account
|7QVMFZ {5QosC+o6Q (Bt;DM#> QT1:>k 由某人收益并负风险on ones account and risk||for ones account and risk
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e(}oq"'z 由某人负担for ones account||for account of one
(|g").L ;'=VrE6 e86Aqehle *CeQY M 按某人指示||列入某人帐户by order and for account of one
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S<0 MV0<^/p| 列入5月份帐目for May account
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]`zjRRd "H5&3sF2 编入某中帐项下to pass to the account of||to place to the account of
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:< 7<EJo$-j 寄出清算书to send in an account||to send in render an account
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*YW6 j';n8|Y9 支票薄cheque book
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Lv/ 4id3P{aU T(Y}V[0+ 支票陈票人cheque drawer
Rr+qgt;f5 PSW#^o L3B8IDq d@-wi%,^ 持票人cheque holder
_/|8%]) gWFL rW:iBq qPsyqn?Y| 不记名支票cheque to bearer||bearer cheque
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o ]KsGkAG 记名支票||认人支票cheque to order
H \r `7 @(i*-u3Tq 4$%`Qh>yA ewo*7j4* 到期支票antedated cheque
"3@KRb4f Ru)(dvk}S mH'\:oN "VV914*z 未到期支票postdated cheque
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Tc:sldtCk ;)gLjF/F7 保付支票certified cheque
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sC 未获兑现支票,退票returned cheque
?LM:RADCm y0;,dv] GXO4x|08F pw!@Q?R 横线支票crossed cheque
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z93 普通横线general crossing
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>@ BjYOfu'~z 特别横线special crossing
\kxh#{$z? NNgK:YibD g+.0c=G( Cgo9rC~] 空白支票blank cheque
S:#e8H_7m] $cq!RgRn dnix:'D1 ,pn)> 失效支票,过期支票stale cheque
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rx: A$Wx#r7) 普通支票open cheque
'v\j.j/i L/)B}8m\ "i&fp:E0 NK~PcdGl 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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*f1x N< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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$}db /hY* dKb ^x^ r( M[8@Nz 支票换现金||兑现to cash a cheque
cg{Gc]'1# >zFD$ \ p3v#0R{ l/M[am 清理票款to clear a cheque
y[7C% Wj >{b3>s~T :b5XKv^ l**3%cTb 保证兑现to certify a cheque
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tNrHD /w0w*nH 填写支票数额to fill up a cheque
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< vr4 支票上划线to cross a cheque
$7Cgo &J Ts#pUoE~+H SetX#e?q~ cN5"i0xk 开发支票to make out a cheque
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; H~eGgm;p I )5<DZB9 签发支票,开立支票to draw a cheque||to issue a cheque
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%XR<isn 透支支票to overdraw a cheque
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'mJ13 :Pf>Z? /d c@9##DPn 背书支票to endorse a cheque
oBC]UL;8xJ @i{]4rk lv 83Uw 9>;} /*:H 请付票款||清付票款to pay a cheque||to honour a cheque
9*DEv0}a^ D?mDG|Z Fo(y7$33* %0zS 支票退票to dishonour a cheque
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[N 拒付支票to refuse a cheque
vzG ABP },s_nJR:8 n$xszuNJ` \C7q4p?8 拒付支票to stop payment of a cheque
{!r#f(?uT GL`tOD:P" gs>A=A(VYf Z vRxi&Z{? 提示要求付款to present for payment
Bq;1^gtpe C99&L3bz^( =+\$e1Mb* {[tZ.1.w 见票即付持票人payable to bearer
GMw)* ^7^2D2[ 2lo:a{}j TL@mM 支付指定人payable to order
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QAUykS8 _ Mn6 L= 已过期||无效out of date||stale
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d' OGVN 请给出票人R/D||refer to drawer
+q-c8z @ZG>mP1Vo ]'UgZsJ OpUA{P 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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u2Ny&6w 文字与数字不一致words and figures differ
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'?;I R[Nbtbv9Q 支票
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x`L+7,&n 时间已过account closed
2LZS|fB9o &mdB\Y?^ ]5)"gL%H` I^:F)a: 更改处应加盖印章alterations require initials
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sUV>@UMnu 时间已过effects not cleared
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J `x}{K 支票毁损cheque mutilated
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YjI 汇款||寄钱to remit||to send money
:*cHA )mG0g@ qOK k}s+ca!B b}}y=zO|$ 寄票供取款||支票支付to send a cheque for payment
Bj8<@~bX:L 9t0Cj/w} m_$JWv\|\ |(&oI(l5K 寄款人a remitter
xG w?'\ "qE {a>d :G0+;[?N )$h-ZYc 收款人a remittee
cd+^=esSO Z)5klg$c k,lqT>C m/{Y]D{2 国外汇票foreign Bill
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+fwvi&a 国内汇票inland Bill
zhjJ>d%w >Fp&8p`am mtIMW9 t2U$m'(A& 跟单汇票documentary bill
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qkX:jt 空头汇票accommodation bill
K.%z;(U ?Nu#]u- "vsjen.K> M/l95fp 原始汇票original bill
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;[ 5!8-)J-H 改写||换新票据renewed bill
jzQ I>u c8q G\\t[ <ZV7|'^ nSS}%&a:LX 即期汇票sight bill||bill on demand
7BS/T pJn>oGeJ& Txu>/1N, w0aHEvH/ …days after date||…days after date…日后付款
8TI#7 [?|5oaK q 7` 418gcg6) …months after date||…months after date…月后付款
Rd0?zEKV T%w(P ^qk *5^ze+: sZT VM9<) 见票后…日付款…days after sight||…days sight
i6F P[6H1 [:B W+6 pRmE ryR(U .C6gl]6y@ 见票后…月付款…months after sight||…months sight
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[-QK$~[ g 同组票据set of bills
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e{ej 4@gl4&<h iKY-;YK bnIf}ut-G 单张汇票sola of exchange||sole of exchange
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jN 远期汇票usance bill||bill at usance
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?Xy R+C+$?4NG 3EO#EYAHiM 7~:>WMv9 长期汇票long bill
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DP cz$c)It dnk1Mu< 短期汇票short bill
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-0/=k_q_ 3huzz<n3 !:&2+% zv>ZrFl* 宽限日期days of grace
DM+sjn RiwEuY oVAOGHE zjzqKdy}F 电汇telegraphic transfer (T.T)
3J23q i_'|:Uy*F 3~#Z E;># 2nVuz9h 邮汇postal order||postal note (Am.)||post office order||money order
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"ZQPLg 'cWlY3%t 本票promissory note (P/N)
iLc)"L-i a>#d=. `@W3sW/^ yN%3w0v 押汇负责书||押汇保证书letter of hypothecation
HE8'N=0 3(>(lk $@XPL~4 )cfp(16 副保||抵押品||付属担保物collateral security
,K"r:)\ 1==P.d( }?\#_BCjx( +ytT)S 担保书trust receipt||letter of indemnity
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77Q4gw~2U `HMligT +-xSuR, 承兑||认付acceptance
qJe&jLZa 4+Li)A:4. yHV^a0e7EH UtHmM,*I 单张承兑general acceptance
lyMJW}T+> Off: ~ r? 6Z1 xF\}.OfWG 有条件承兑qualified acceptance
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t8V( ][T9IAn 附条件认付conditional acceptance
2`q^Q +?J_6Mo@X M9ter& Y,<WX
v 部分认付partial acceptance
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