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。
hDf|9}/UQd 会计报表statement of account
$)fybnY U.[?1:v mm5y'=# L`!M3c@u 往来帐目account current
.PhH|jrCW^ %%w/;o!c VZJ[h{ 6 rq.S0bzH 现在往来帐||存款额current accout
>(t_ 22<T.c K[XFJ 9 -q-/0d<l 销货帐account sales
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KN /N dK=<%)N EpO5_T_ bxS+ R\ 共同计算帐项joint account
08!pLE %!>~2=Q2* b(Ev : #''q :^EQ 未决帐项outstanding account
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<$\En[u0 贷方帐项credit account||creditor account
5$T>noD )/hb9+S ~alC5|wCUQ C9
8 Ks 借方帐项debit account||debtor account
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:.+?v*%;n &$vW KvM}g2" 应付帐||应付未付帐account payable
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~ 应收帐||应收未收帐account receivable
_TRO2p0 S&C _Vs\:tygs 5 E%dF9q 新交易||新帐new account
z'G~b[kG4n -}Jf4k#G }- Jw"|^W 8G>;X;W 未决帐||老帐old account
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L'F 95,{40;X7 88dq8T4 0#}@-e 现金帐cash account
%EZG2J jO) 6[h3pb/m 31n5n 2[\I{<2/9 流水帐running account
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d;%C uM8YY[b 暂记帐||未定帐suspense account
*j,5TO-j FuZ7xM, ccW z,[ ?U:LAub 过期帐||延滞帐overdue account||pastdue account
T5eXcI0t Q1G?e,Q k-LB %\p iB Ld*B|#K 杂项帐户sundry account
f!`,!dZgkd %5=XszS DR`d^aBWQ ,3k"J4|d 详细帐单||明细表detail account
o9!DK {YCquoF a*}ZT,V W*q[f!@ 呆帐bad account
rNL*(PN}lO Z#wmEc.}C 9HOdtpQOV qY24Y 会计项目title of account
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-t9X>X cS98%@DR -f.<s!a =OIxG}* 会计薄||帐薄account-book
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{1; yfS`g-j{~ 营业报告书||损益计算表account of budiness||business report
*/Oq$3QGsV af]&3(33 %f.(^<Gu nn@"68]g 借贷细帐||交验帐account rendered
T!uK_ zof>S>5>R7 TxYxB1C) X[:&p|g] 明细帐account stated
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D#P3 `z$<1QT 与…银行开立一户头to open an account with
gqaENU> b$P=rIB @|xcrEnP}B uE~? 2G 与…银行建立交易to keep account with
[X.sCl| %+iJpRK)7 A]2zK?|s 4/$ $?w4 继续记帐to keep account
Oslbt8)U6 e,qc7BJzK Nhv~f0 o$>A;< 与…有交易to have an account with
vLW&/YJ6 />(e.)f _r8.I9| 83UIH0( 作成会计帐||有往来帐项to make out an account with
_dY6Ip% `Td 0R! <qs>c<Vj v;X'4/M 清算||清理债务to make up an account
le?hCPHkp jE.U~D)2YF }E+}\& )/h~csy:~ 清洁帐目||与…停止交易to close ones account with
[ZS}P MoN;t; +Sk ; -.:[a3c? 结帐to close an account
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d6g0 r{.DRbn P?dE\Po7 $VYMAk&\ 清理未付款to ask an account||to demand an account
k/W$)b:Of` [^B04x@ KwOn<0P F.mS,W] 结清差额to balance the account with
m98j`t MzRURH, +rbj%v}Fh r#wMd9]) 清算to settle an account||to liquidate an account||to square an account
}zi:nSpON w+bQpIPM *4Cq,o`o> a?CV;9 审查帐目||监查帐目to audit an account
LD5n_W ig^9lM' Q+E%"`3V4l nmp(%;<exN 检查帐目to examine an account
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Rm 1obP 转入A的帐户to charge the amount to As account
E~]8>U?V SlI0p&2, ;=1]h&S RG|]K
t8 以计帐方式付款to pay on account
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B\1F *yOpMxE 代理某人||为某人on ones account||on account of one
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( @yPa9Ug(V sY!PXD0Q g,U~3# 为自己计算||独立帐目on ones own account
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L 由某人收益并负风险on ones account and risk||for ones account and risk
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YImA iPX6r4- 由某人负担for ones account||for account of one
\k_0wt2x1 ~M`QFF \2)a.2mAz Ks:~Z9r} 按某人指示||列入某人帐户by order and for account of one
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S 1$ez}k, 列入5月份帐目for May account
:ak D lG,/tMy {X<mr~ E6|!G 编入某中帐项下to pass to the account of||to place to the account of
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pMcw (-DA% {C Qo}@.7 +J30OT8 寄出清算书to send in an account||to send in render an account
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X z|[#6X6tT fRC(Yyx s`M[/i3Nm 支票薄cheque book
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VQV7W &-W5T?Sl 9qkH~B7 支票陈票人cheque drawer
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Z<6xQTx 不记名支票cheque to bearer||bearer cheque
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I ).@8+}` w#g0nV"X6 &x19]?D"+ 记名支票||认人支票cheque to order
NKB,D$!~& !4d6wp" L8n1p5gx3 "H\'4'hg 到期支票antedated cheque
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N8|=K_;& E"!C3SC [ {^gbS 未到期支票postdated cheque
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T">-%-t 保付支票certified cheque
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G; ^G%Bj`% 未获兑现支票,退票returned cheque
bUbM } z!27#gbL _l,?Y;OF |1J=wp)# 横线支票crossed cheque
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(]t} +cv7] B$qmXA)ze Q#P=t83 普通横线general crossing
<SI&e/ 2xRb$QF K_j$iHqLF Zy^mSI4i 特别横线special crossing
[z#C&gDt fo~8W`H& [tDUR Wh[+cH"M 空白支票blank cheque
o<P@:}K wJ-G7V,) 1L1_x'tT% <y5V],-U 失效支票,过期支票stale cheque
iK{q_f\" [o8a(oC jq(3y|6, OD<0,r0f, 普通支票open cheque
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/Ua Jhu<^pjs )}L*8 LV 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
F4X/ )$Dk ]4SnOSV?S `84pql, M>J8J* 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Im%|9g;P 8[5%l7's }CZ,WJz= 8=ubMqr[ 支票换现金||兑现to cash a cheque
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tI; t ]{qizfOB \V`O-wcJ]S s`Fv! 清理票款to clear a cheque
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d 保证兑现to certify a cheque
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%| RGYky3mQK g6EdCG.V 填写支票数额to fill up a cheque
d$)'?Sf]h !3Fj`Oh 6u/3"A]' nMc3.fM 支票上划线to cross a cheque
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N1O{ 开发支票to make out a cheque
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$5; 签发支票,开立支票to draw a cheque||to issue a cheque
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_()R`= uoFH{.) hZI9*=`," 透支支票to overdraw a cheque
o1"U'y-9V y=YD4m2 W g.f!Uc{ V S2p"0$3D 背书支票to endorse a cheque
>4 GhI65 F0:Fv; R6dw#;6{I 0*VRFd4 请付票款||清付票款to pay a cheque||to honour a cheque
},0fPkVsU {@g3AG% $f>Mz|j <oV
_EZ 支票退票to dishonour a cheque
U6FM`w< 2N)=fBF%- Zb-TCS+3l 8<3J!X+ 拒付支票to refuse a cheque
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e S +|aCRS Yg/e 8Q2 提示要求付款to present for payment
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V K>Fo+f |U1X~\"" 见票即付持票人payable to bearer
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RET 支付指定人payable to order
GhLgV (rt DT vuuID24: G9 z Q{E 已过期||无效out of date||stale
M]jzbJ3Q $rs7D}VNc 1>bkVA L|S#(0 请给出票人R/D||refer to drawer
RoM'+1nP:# PmvTCfsg O-wR48Q CY)Wuv ^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
.,l?z Y1{6lhxgE f|?i6.N>f LGK0V!W 文字与数字不一致words and figures differ
nfy"M),et gsc/IUk LH]nJdq?) (o{QSk\ 支票
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-{pcb7.xuv 时间已过account closed
{#=q[jVi%1 h\C 4xT(Uj o&rejj# 更改处应加盖印章alterations require initials
U;OJ.a9 QtkyKR $&n!j'C: y M , hF :2 ?dl:l
`"I^nD^t>Y 时间已过effects not cleared
0%k`*8 p8[Z/]p ?&)<h_R4p 0Vh|UJ'&7 停止付款payment stopped
ED[PP2[/ O9p8x2 ff?:_q+.N s4;SA 支票毁损cheque mutilated
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P vNd4Fn)H 汇款||寄钱to remit||to send money
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et0yH PS`v3|d}}} F_zs"ex/ Pf]6'?kQ 寄票供取款||支票支付to send a cheque for payment
V\PGk<VO b0tr)>d 'RTz*CSZ zYYc#N/ 寄款人a remitter
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JX?Jw! f`RcfYt t 4{{5U'\ JDD(e_dw 收款人a remittee
5=.,a5 _Wk!d3bsx ;?yd;GOt) 6@ET3v 国外汇票foreign Bill
]5YG*sD4 KFLIO>hE Hl?\P6 }Wn6r_: 国内汇票inland Bill
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xdXt f<!eJO:<' 跟单汇票documentary bill
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'#mO ,N<xyx. )`,3/i9C$ 空头汇票accommodation bill
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原始汇票original bill
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m <lB^>Hfu T,!?+# 改写||换新票据renewed bill
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. 即期汇票sight bill||bill on demand
Qg%B<3 < -$QzbRF5R Z'/:
|*fGG?} …days after date||…days after date…日后付款
b=wc-nA mKvk6OC #:v|/2 E-MEMran4 …months after date||…months after date…月后付款
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& 见票后…日付款…days after sight||…days sight
4@.qM6 \\q H CZ#7Z TXv3@/>ZlG ,*+F*:o(m 见票后…月付款…months after sight||…months sight
pyq~_Bng "S,,Bj L \@N8[ q$yTG
!q* 同组票据set of bills
sPyq.oG :tl*>d~ [GyW1-p33w *_}ft-*w 单张汇票sola of exchange||sole of exchange
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D8m1:kU L09YA @dvlSqm) 远期汇票usance bill||bill at usance
rUc2'Ct Y^M3m'd? wI'T Je, +g(>]!swb 长期汇票long bill
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8.*pfv XT9]+b8(M 短期汇票short bill
% r`hW\4{ j2#RO>`,I }R=n!Y$F xA& tVQ2! 逾期汇票overdue bill
2-s ,PQno^ zVKbM3(^ $nUhM|It )\s{\u
\ 宽限日期days of grace
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~=#Z $Ypt
/` }^+E S^~ 电汇telegraphic transfer (T.T)
f~%|Iu1ob Y``50{7 4W5[1GE. K|%.mcs4 邮汇postal order||postal note (Am.)||post office order||money order
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if ^hr^f;N "Rr)1x7 本票promissory note (P/N)
BCMQ^hP}t $REz{xgA= R&KFF'% <| 8N\FU{ 押汇负责书||押汇保证书letter of hypothecation
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$'Q !0!m |^c5 tAF#kBa\y_ 副保||抵押品||付属担保物collateral security
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n opsjei@ ~+|Vzm|S} 担保书trust receipt||letter of indemnity
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i3;P/ ^x2zMB\t uJ-Q]yQ 承兑||认付acceptance
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3 =D;n#n 7 D[/h7Ha 单张承兑general acceptance
)hG4,0hv& W% @r o-I:p$B - Q~k5 }n8 有条件承兑qualified acceptance
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wmK?5 p (yrN-M4~t 附条件认付conditional acceptance
)OHGg mqj]=Fq* qXqGhHoe; ibH!bS{ 部分认付partial acceptance
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