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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   @>U9CL"  
会计报表statement of account Z\C"/j<y  
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往来帐目account current yD3vq}U!  
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现在往来帐||存款额current accout #q34>}O< O  
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销货帐account sales +>it u J  
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共同计算帐项joint account >/.jB/q  
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未决帐项outstanding account Qh3+4nLFtb  
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贷方帐项credit account||creditor account Q!~1Xc0S`p  
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借方帐项debit account||debtor account !5m~qet.  
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应付帐||应付未付帐account payable c$A}mL_  
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应收帐||应收未收帐account receivable n!b*GXb\  
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新交易||新帐new account b[;3y/X  
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未决帐||老帐old account =(k0^ #++G  
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现金帐cash account YX2j;Y?  
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流水帐running account eP3 itrH(  
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暂记帐||未定帐suspense account }W%}_UT  
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过期帐||延滞帐overdue account||pastdue account 0MzHr2?'P  
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杂项帐户sundry account J.`.lQ$z  
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详细帐单||明细表detail account q+G1#5  
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呆帐bad account !! K=v7M  
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会计项目title of account #QDV_ziE5  
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会计薄||帐薄account-book )*JTxMQ  
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营业报告书||损益计算表account of budiness||business report 8YJ({ Ou_  
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借贷细帐||交验帐account rendered 3IxT2@H)  
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明细帐account stated 3N21[i2/m  
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与…银行开立一户头to open an account with s'^#[%EgB  
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与…银行建立交易to keep account with x@ O:  
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继续记帐to keep account |+bG~~~%j  
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与…有交易to have an account with 1d"P) 3dQ  
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作成会计帐||有往来帐项to make out an account with [8w2U%}]  
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清算||清理债务to make up an account As`^Ku&  
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清洁帐目||与…停止交易to close ones account with %U 7B0-  
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结帐to close an account UJ[ a& b  
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清理未付款to ask an account||to demand an account 3D0I5LF&  
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结清差额to balance the account with U^&Cvxc[[  
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清算to settle an account||to liquidate an account||to square an account rUjr'O0  
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审查帐目||监查帐目to audit an account 2\de |'  
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检查帐目to examine an account ,IE0+!I  
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转入A的帐户to charge the amount to As account &NeY Kh?  
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以计帐方式付款to pay on account a HL '(<  
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代理某人||为某人on ones account||on account of one 79g>7<vp  
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为自己计算||独立帐目on ones own account z 5+]Z a~  
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由某人收益并负风险on ones account and risk||for ones account and risk XF$]KA L0  
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由某人负担for ones account||for account of one u#k , G`  
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按某人指示||列入某人帐户by order and for account of one ^) ^|;C\`  
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列入5月份帐目for May account -Bv1}xf=6  
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编入某中帐项下to pass to the account of||to place to the account of L$c%u  
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寄出清算书to send in an account||to send in render an account udI: ]:,P  
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支票薄cheque book tSc>@Q_|  
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支票陈票人cheque drawer u+'@>%7  
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持票人cheque holder ) a\DS yr  
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不记名支票cheque to bearer||bearer cheque bo!]  
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记名支票||认人支票cheque to order '[yqi1 &  
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到期支票antedated cheque ""v`0OP&J  
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未到期支票postdated cheque H^PqYLj N  
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保付支票certified cheque +=*m! 7Mr  
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未获兑现支票,退票returned cheque & kjwIg{  
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横线支票crossed cheque 4>"cc@8&~  
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普通横线general crossing eFj6p<  
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特别横线special crossing [N95.aD  
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空白支票blank cheque D _bkUR1  
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失效支票,过期支票stale cheque zOao&  
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普通支票open cheque N7~)qqb  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount L*UV  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges `dgM|.w5=  
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支票换现金||兑现to cash a cheque s,$Z ( "B  
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清理票款to clear a cheque  %K%^ ]{  
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保证兑现to certify a cheque eC>"my`  
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填写支票数额to fill up a cheque c?!YFm  
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支票上划线to cross a cheque B]^>GH  
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开发支票to make out a cheque 9^ >M>f"  
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签发支票,开立支票to draw a cheque||to issue a cheque 0T9@,scY  
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透支支票to overdraw a cheque :vc[/<  
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背书支票to endorse a cheque DR k]{^C~  
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请付票款||清付票款to pay a cheque||to honour a cheque @gt)P4yE  
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支票退票to dishonour a cheque N#(jK1` y  
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拒付支票to refuse a cheque IK*oFo{C=K  
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拒付支票to stop payment of a cheque j~M#Ss-H8  
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提示要求付款to present for payment X'cf&>h  
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见票即付持票人payable to bearer *;<e '[Y7f  
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支付指定人payable to order 's)fO#  
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已过期||无效out of date||stale <5dH *K  
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请给出票人R/D||refer to drawer HtxLMzgz<<  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds BsKbn@'uC  
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文字与数字不一致words and figures differ  1Yud~[c  
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支票 *xPB<v2N:P  
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时间已过account closed o~= iy  
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更改处应加盖印章alterations require initials =nzFd-P  
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时间已过effects not cleared TFO74^  
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停止付款payment stopped >5.zk1&H  
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支票毁损cheque mutilated 8 }-7{  
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汇款||寄钱to remit||to send money fWj@e"G  
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寄票供取款||支票支付to send a cheque for payment };rm3;~ eg  
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寄款人a remitter =5ug \S  
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收款人a remittee @0|nq9l1  
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国外汇票foreign Bill E_3r[1l  
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国内汇票inland Bill MtUY?O.P2  
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跟单汇票documentary bill Vj B*{,  
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空头汇票accommodation bill Szts<n5  
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原始汇票original bill X2^_~<I{,  
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改写||换新票据renewed bill SA+d&H}Fc  
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即期汇票sight bill||bill on demand :B.G)M\  
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…days after date||…days after date…日后付款 @9vvR7{P  
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…months after date||…months after date…月后付款 nU17L6'$  
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见票后…日付款…days after sight||…days sight {eR9 ;2!  
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见票后…月付款…months after sight||…months sight sPCMckt  
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同组票据set of bills A1-qtAO]  
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单张汇票sola of exchange||sole of exchange !ZrB^?sO  
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远期汇票usance bill||bill at usance *jF#^=  
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长期汇票long bill Df@/cT  
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短期汇票short bill D{C:d\ e)$  
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逾期汇票overdue bill e<5Y94YE  
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宽限日期days of grace K"l0w**Og#  
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电汇telegraphic transfer (T.T) CgnXr/!L  
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邮汇postal order||postal note (Am.)||post office order||money order 3k' .(P|F  
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本票promissory note (P/N) M!{'ED  
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押汇负责书||押汇保证书letter of hypothecation Dg2uE8k  
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副保||抵押品||付属担保物collateral security %^.P~s6  
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担保书trust receipt||letter of indemnity ax@H"d&  
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承兑||认付acceptance 2p:r`THvS5  
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单张承兑general acceptance 7Dt"]o"+  
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有条件承兑qualified acceptance T[.[ g/`  
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附条件认付conditional acceptance 9 P"iuU  
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部分认付partial acceptance   'sU)|W(3U  
    
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