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。
,)[u<& 会计报表statement of account
.IE2d%]? amK"Z<V F Dqs{n?@n D<$,v(- 往来帐目account current
jA?A)YNQb c=0S]_ WnyEdYA P{
h;2b{ 现在往来帐||存款额current accout
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-D>^p9 T8bk \\Od 7jQOwzj 9LI#&\lba 销货帐account sales
;`p+Vs8C |@`F!bnLr `A_CLVE b3N1SC:Wn 共同计算帐项joint account
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!GiZ"7 $WED]X@X! `q@5d&d`j &Op_!]8`U 未决帐项outstanding account
}6*+>? ["TUSf] *](maF~%C fkbHfBp[(A 贷方帐项credit account||creditor account
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gc 借方帐项debit account||debtor account
.fY1?$*6c I|8'#QX ux`)jOQ`Y] +m8CN(c 应付帐||应付未付帐account payable
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Lp>=R .0+=#G> C-O~Oi l 应收帐||应收未收帐account receivable
Jh`Pq,B: \]uD"Jqv# }tJRBb X67^@~l 新交易||新帐new account
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q$RJ3{Sf 未决帐||老帐old account
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6` ~ Bu7Ztt* Kcf1$`F24 r*_z<^d 现金帐cash account
9j<qi\SSI qw?#~"Ca. cBcfGNTJ~ iXLODuI 流水帐running account
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?uHAm 暂记帐||未定帐suspense account
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kLh( 过期帐||延滞帐overdue account||pastdue account
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8}dy 杂项帐户sundry account
b^s978qn# Dnk} ]]Bqte m{#?fR=9 详细帐单||明细表detail account
n$Nb,/o r7|_Fm Qf }Br=ea
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呆帐bad account
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~V34j: B|I9Ex~L k65V5lb 会计项目title of account
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t )}!Z^ND* Sjb[v 会计薄||帐薄account-book
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do9z_w Y9<N#h# 营业报告书||损益计算表account of budiness||business report
7l%]O}!d) v[l={am{/ t@(:S6d s8:-*VR9 借贷细帐||交验帐account rendered
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~$<VYI DjLSl,Z 6Dl]d%. 明细帐account stated
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3^@@Y% e};\"^HH !&(^R<-id g$/C-j4A[ 与…银行开立一户头to open an account with
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4,g pV>t 与…银行建立交易to keep account with
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zpN09e w|,BTM:e 继续记帐to keep account
e0Jz|?d= |YnT;q D[H #W[ {,X}Btnwp 与…有交易to have an account with
UG !+&ii| $-w&<U$E DS|HN j1~'[ 作成会计帐||有往来帐项to make out an account with
fW3awR{ O~*`YsL9 q?##S' OF1fS\P<> 清算||清理债务to make up an account
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)f-z\ 清洁帐目||与…停止交易to close ones account with
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x, 'eYM;\%(' KD =W(\ $S'~UbmYU 结帐to close an account
*Y]()#?Gr V44M=c7E Vh}F#~BrI 5H^" 清理未付款to ask an account||to demand an account
*Dhy a g nj4G8/U-q A(@VjXl TgjM@ir 结清差额to balance the account with
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清算to settle an account||to liquidate an account||to square an account
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0w7:2 NpAZuISD! 审查帐目||监查帐目to audit an account
i"RBk% (x!Tb2mlk H"vkp~u]I a,ZmDkzuv 检查帐目to examine an account
lL;SP& p0sq{d~ ),rd7GB> Wz+7CRpeP 转入A的帐户to charge the amount to As account
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z^|J 以计帐方式付款to pay on account
yKB&][)& hM "6-60 ,SG-{ zI{~;`tzN 代理某人||为某人on ones account||on account of one
L/KiE+Y c`O(||UZT Ka/ *Z4" :lE_hY 为自己计算||独立帐目on ones own account
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由某人收益并负风险on ones account and risk||for ones account and risk
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t`\n1q) V.|#2gC]t JU3to_Io 由某人负担for ones account||for account of one
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11YpC;[o >_|$7m.?n[ h/pm$9A 按某人指示||列入某人帐户by order and for account of one
%4,v2K `'G1"CX Ku`u%5< UUR+PfY 列入5月份帐目for May account
wCgi@\ 7CDp$7v2 FH)_L1n *W-:]t3CR 编入某中帐项下to pass to the account of||to place to the account of
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>;V72 A-f,&TO h,zM*z A_ *ry}T= 寄出清算书to send in an account||to send in render an account
@0 #JY:" 0vZ49}mb) 9>k_z&< l05'/duuJ 支票薄cheque book
7m4*dBTr 'YvRkWf:KC r(KAG"5 N|e#& 支票陈票人cheque drawer
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JV$EY, Tfp^h~&u 持票人cheque holder
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KVm^` :nS$cC0x* 不记名支票cheque to bearer||bearer cheque
|8?DQhd} $X,dQ]M K05U>151 gy Ey=@L 记名支票||认人支票cheque to order
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@:x<> 到期支票antedated cheque
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=VK 未到期支票postdated cheque
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[ &grqRt 保付支票certified cheque
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b|-S;cw s:3b. *t< 3EHB~rL/C 未获兑现支票,退票returned cheque
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F ] _2TL>1KZt 82iFk`)T ;I?x;lH 横线支票crossed cheque
nS](d2 L1Jn@ ]$=#:uf 6qSsr] 普通横线general crossing
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C TKeY ]h,iyWSs Zo,066'+[. 特别横线special crossing
5> lIrBf /;kSa}"Q |nfMoUI v[r8-0c 空白支票blank cheque
L5'?.9] ]GO=8$Z mVFo2^%v .TCDv4? 失效支票,过期支票stale cheque
A"z9t#dv@ dI|D c W>5[_d Sy']fGvx 普通支票open cheque
[r!f&R <PiO %w{ ]6F\a= J 9w~SzpJ% 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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u8*+.V 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Q'qX`K+@` I _gE`N a{@}vZx>3 i4]oE&G 支票换现金||兑现to cash a cheque
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w xK_oV+ bAbR0) 清理票款to clear a cheque
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*2( u`&lTJgF/O %~y>9K PfZS"yk 保证兑现to certify a cheque
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@(- 填写支票数额to fill up a cheque
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XbqMWQN* tc<uS%XT4^ AYgXqmH~+ b>Y{,`E3 开发支票to make out a cheque
Xl$,f`f~ tAF?.\x"g :8!RGtn /("7*W 2 签发支票,开立支票to draw a cheque||to issue a cheque
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fT|A^ 透支支票to overdraw a cheque
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?[!t ])o{!}QUl\ 背书支票to endorse a cheque
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*A|h 请付票款||清付票款to pay a cheque||to honour a cheque
dF\#:[B _ i}W1i 1^4:l!0D Aj)Q#Fd[ 支票退票to dishonour a cheque
@Fb1D"! t/\ d=PX}o^ }=5>h' < 拒付支票to refuse a cheque
[/CGV8+ I I+y D &"D[|@ motK}G 拒付支票to stop payment of a cheque
N-\N\uN `8ac;b O\ZC$XF t$18h2yOL 提示要求付款to present for payment
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2(G* 见票即付持票人payable to bearer
|oi+|r #$I@V4O;# _x!idf l1)~WqhE} 支付指定人payable to order
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( 已过期||无效out of date||stale
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STo/ ^#HaH 请给出票人R/D||refer to drawer
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pruJ`= cZYy+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
j_~KD} 9D T< b=,BLe\ m/KaWrw/) 文字与数字不一致words and figures differ
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\Ra% 支票
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*;fTiL 时间已过account closed
LwC?t3n jeu'K vhe A2|Bbqd WH:dcU 更改处应加盖印章alterations require initials
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hX.cdt_? 时间已过effects not cleared
16iTE-J_ 4uXGpsL y%TqH\RKv N]P~`) 停止付款payment stopped
U%h.l )Te\6qM yKML{N1D `% 9Y)a/e 支票毁损cheque mutilated
'12m4quO ef)RlzLOq :'[?/<iTg REh"/d 汇款||寄钱to remit||to send money
~c EN=(Z~r 56Wh<i3 YWIA(p8Qkk n{?Du 寄票供取款||支票支付to send a cheque for payment
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;]LQ}^MP( )z7CT|h7S 寄款人a remitter
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=[n !3M+X mS%4 收款人a remittee
+L 09^I zZ[kU1Fyv =v3o)lU =c6d$ 国外汇票foreign Bill
]-wyZ +a !!.@F;]W [r2V+b.C c44s@E 国内汇票inland Bill
g0 Q,]\~ (6fD5XtS gbdzS6XW~ PcsYy]Q/ 跟单汇票documentary bill
u&*[ PS~_a X!hzpg(`hR %qV:h# 空头汇票accommodation bill
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up, 原始汇票original bill
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SR1 Csu9u'.V ",~ZO<P 改写||换新票据renewed bill
LDegJer-v H0b{`!'Fs: )7NK+k V'b4wO1RV 即期汇票sight bill||bill on demand
s58dHnj5+ RSAGSGp +_X*one 2?qT,pN …days after date||…days after date…日后付款
mBL?2~M z$QoMq] HMD\)vMK6 rrC\4#H[?? …months after date||…months after date…月后付款
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c8 ShQ! '[J _k}Qe; 见票后…日付款…days after sight||…days sight
(<.\v@7HC # a4OtRiI F^.]g@g.| ;Mmu} 见票后…月付款…months after sight||…months sight
;pL!cG@ %4R1rUrgt| Ca5LLG bR}fj.gP 同组票据set of bills
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D\;5{,:d ;[4=?GL* ]*MVC/R, 单张汇票sola of exchange||sole of exchange
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5 ]D~Ibv{Y 远期汇票usance bill||bill at usance
u-jV@Tz By9CliOy: Ugo! |7KWa(V5I 长期汇票long bill
]>Dbta.27 0i5S=L`j s-I M :W>PKW`^ 短期汇票short bill
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B-x_D \HrtPm`e 逾期汇票overdue bill
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/]0SF_dZ Z{t `f[ 宽限日期days of grace
W!"QtEJ, NB44GP1-@ 7}MnvWP XgXXBKf$ 电汇telegraphic transfer (T.T)
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o\><e1P 邮汇postal order||postal note (Am.)||post office order||money order
MSBrI3MqQ G$KQgUN~[ y$di_)&g ? [5>!
本票promissory note (P/N)
raSga'uT; ~xDu2-5 Yv)c\hm(7j eU`O=uE 押汇负责书||押汇保证书letter of hypothecation
m<k6oev$ $;$vcV9* @vib54G ~z]VDEJ{q 副保||抵押品||付属担保物collateral security
x![.C,O /ece}7M =j~:u.hc' NX8hFwR 担保书trust receipt||letter of indemnity
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Q {~$7J Sp?e!`|8 bZAL~z+ V 承兑||认付acceptance
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hp -F*vN' 单张承兑general acceptance
An`*![ 4{vEW( -I6t ^$HA f9<" 有条件承兑qualified acceptance
^A=tk!C |'P$zMAF .}Xf<G& ."O%pL]!/b 附条件认付conditional acceptance
!J!&JQ| %\|{_]h}y %K=_ KZ#\ > 部分认付partial acceptance
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