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。
YfDWM7x7, 会计报表statement of account
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BIMKsF Zt 往来帐目account current
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5>o>J bToq$%sCg 现在往来帐||存款额current accout
<kc#thL .-]R9KjR1J GP,<`l& H3O@9YU 销货帐account sales
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共同计算帐项joint account
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9!p LU2waq}VA 未决帐项outstanding account
P:{<*`q 2 y8~#*O }iww:H-1 :b/J\ 贷方帐项credit account||creditor account
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MNH Vfs$VY2. MXZ>"G 借方帐项debit account||debtor account
7y<1LQ;} g>j| ]6 ;L"!I3dM) 8]"(!i_;) 应付帐||应付未付帐account payable
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[Y-M ";NRzY 应收帐||应收未收帐account receivable
&|o$=Ad {"}V&X160o 6|;Uq' GjT#%GBF 新交易||新帐new account
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/ 未决帐||老帐old account
Gi?_ujZR ?S[Y:<R{: %J7UP4 eV!L^>>> 现金帐cash account
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- yfj(Q s 流水帐running account
q31>uF M]rO;^ ;6? VLvS$0(}Z eph)=F$ 暂记帐||未定帐suspense account
( [E]_Q /iQ(3F {ERMGd6Jp {|<"C? 过期帐||延滞帐overdue account||pastdue account
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9 9"x [M+tB"_ "&o,yd% uofr8oL~ 杂项帐户sundry account
m,MSMw1p 5J.0&Dda `'4)q}bB Paf%rv2 详细帐单||明细表detail account
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V;$ U~f4e7x*O v;2CU 呆帐bad account
w4};q%OBj Y "jE' IApT'QNM WNX5iwm 会计项目title of account
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>K:`oB h0 |}TV^UJ 会计薄||帐薄account-book
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)P@L p~jlx~1-] blt'={Z?.x qRB7Ec_ 营业报告书||损益计算表account of budiness||business report
Lc2QXeo8 /f{$I Wch~Yb c4mh EE- 借贷细帐||交验帐account rendered
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WO l?q qqB 明细帐account stated
C*kK)6v` Snw3`|Y~< -_A$DM!^=w lFG9=Wf 与…银行开立一户头to open an account with
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BK@) V2 d,ksKwn ]ya; v ' wxQ>ifi9Z 与…银行建立交易to keep account with
3{7T4p.G J5p8nmb X ]j)+DX> hvV_xD8| 继续记帐to keep account
:z"!kzdJ DocbxB={I cu9Qwm ]7 GlO9 与…有交易to have an account with
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BT@ u dk.zk ).412I 作成会计帐||有往来帐项to make out an account with
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清算||清理债务to make up an account
R`'1t3p0i },-* e79KbLV 0JyVNuHn 清洁帐目||与…停止交易to close ones account with
w`HI]{hE~N {<$bAj wD\ZOn_J j f~wBmd7 结帐to close an account
sp9W?IJ 6c ^c}J,tZ] a>mMvc" }%!tT\8 清理未付款to ask an account||to demand an account
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q41jiS qi[Z,& p]G3)s@> 结清差额to balance the account with
?}p:J{ b{M7w c "=N `8_z!) 清算to settle an account||to liquidate an account||to square an account
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审查帐目||监查帐目to audit an account
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QUs} $0A ~uDbs 检查帐目to examine an account
KP"%Rm`XN f2I6!_C!+ /s:fW+C h11.'Eej` 转入A的帐户to charge the amount to As account
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Cp,b RD,5AShP s,]%dG! 以计帐方式付款to pay on account
zy'D!db`Z q%YV$$c z;\d L W;6vpPhg#! 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
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6X2PYJJZ P$GjF-!: 由某人收益并负风险on ones account and risk||for ones account and risk
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C%W&;r0 u+t$l^S E.bi05l 由某人负担for ones account||for account of one
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revF;l6->C 按某人指示||列入某人帐户by order and for account of one
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"+?bv/ zSvgKmNY 列入5月份帐目for May account
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fF /t<@"BoV d%@~mcH> mog[pu:!, 编入某中帐项下to pass to the account of||to place to the account of
SlLw{Yb7\. `Pn[tuIO #EGA#SKoq <bck~E 寄出清算书to send in an account||to send in render an account
zLw{ {| QYb33pN| )jrT6x^IB -5l6&Y 支票薄cheque book
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t^@ 3oZ=k]\ rZPT89M6 %6%<?jZ 支票陈票人cheque drawer
`fXyWrz-k b#)UUGmI s?Uh| BfB 98jN)Nl,oD 持票人cheque holder
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?; s pLZ2]A ,tH5e&=U01 不记名支票cheque to bearer||bearer cheque
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X6+qpp ysIh[1E~%: 记名支票||认人支票cheque to order
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到期支票antedated cheque
^\:8w0Y^ ]'~vI/p ^&/G| o'<^LYSnB 未到期支票postdated cheque
mV^Zy OX:O^ (-r, \qvaE+ $QEilf;E 保付支票certified cheque
y;?ie]3G { x0 t 8.=\GV <mMTD8Sx] 未获兑现支票,退票returned cheque
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Z`0(d \o-&f: 横线支票crossed cheque
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v4miU;|\ C${S^v f~OU*P>V@ 普通横线general crossing
Ioy Cp`j/rF 9z;HsU v r,goRK. 特别横线special crossing
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nvAf ,B&fFis @;xMs8@ 空白支票blank cheque
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失效支票,过期支票stale cheque
m\>a,oZH !J*,)kRN `u!l3VZ/4 'Djm0 普通支票open cheque
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B 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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X.K<4N0A9J ki0V8]HP ^[Ua46/" m 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
dLsn\m> (\"k&O{ 5F t5@UF~ t#nn@Yf 支票换现金||兑现to cash a cheque
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7G8|54t &|%6|u9 UY2X 清理票款to clear a cheque
w#JJXXQI aw?=hXR! ;n=. {[, IvpcSam' 保证兑现to certify a cheque
PN~@ ]Mj/&b>"e 1iL'V-y gx03xPeu 填写支票数额to fill up a cheque
q'oMAM f} gef6pfV &bgvy'p 04J}UE]Ww 支票上划线to cross a cheque
;o/>JHGj S~qZr Tj~IaU [ rNXQ`/ 开发支票to make out a cheque
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Z3;!l #QvMVy T{]~07N? 签发支票,开立支票to draw a cheque||to issue a cheque
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W 5dx&Qu'}ZS &`Y!;@K9W# C^t(^9 透支支票to overdraw a cheque
E6Rz@"^XV #B'aU#$u {Z; jhR, KucV3-I 背书支票to endorse a cheque
oIGrA-T} EzW)'Zzw~ \JG8KE=j ES <1tG 请付票款||清付票款to pay a cheque||to honour a cheque
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(Z00#( q0% x\?;=@AW gIR^)m 支票退票to dishonour a cheque
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Y kE.x+2 $&|y<Y= j9qREf9) 拒付支票to refuse a cheque
3`O?16O 7;.xc{ N_4eM,7t UH@as 拒付支票to stop payment of a cheque
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`qRA] K\[!SXg@ 提示要求付款to present for payment
6{x,*[v -B#yy]8 [LT^sb v]2S`ffP 见票即付持票人payable to bearer
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!G] qo+N,x9o HhA -[p kH*P n' 支付指定人payable to order
Jxf~&!zR w)E@*h<Z !.7udYmB |(
(zTf 已过期||无效out of date||stale
6nDV1O5 "`}~~.q r%wA&FQ8U AJt!!crs 请给出票人R/D||refer to drawer
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2h M"q[ p f#%JSV"7 j$fAq\B 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
2^~<("+w |1Dc!V'?" fBBa4"OK= LiDvaF:@L! 文字与数字不一致words and figures differ
DG(7|`(aY #Z=tJ #gQF' |sqZ $Mu 支票
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时间已过account closed
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kyyCY+ zHB_{(o7 Y izE5[* Auy".br' 更改处应加盖印章alterations require initials
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RKd 时间已过effects not cleared
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|Lbj '/0#lF :(3|HTz iWX c 停止付款payment stopped
t$&Qv) S6nhvU: Eu@5L9A Hyk'c't_O 支票毁损cheque mutilated
~+D*:7Y_ bTmL5}n tury<* h4&;?T S 汇款||寄钱to remit||to send money
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:L?_Y/K }`/gX=91 x!S;SU 寄票供取款||支票支付to send a cheque for payment
Z{-Lc68 P=AS>N^yaL +\`vq"e 4FeEGySow 寄款人a remitter
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.S /z."l!u6 收款人a remittee
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BE q 国外汇票foreign Bill
suJ_nb Y,z??bm~J ";3*?/uM UP1?5Q=H]Q 国内汇票inland Bill
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l1wz W+>wu%[L l?N`{,1^ 跟单汇票documentary bill
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1* f 空头汇票accommodation bill
-mNQ;zI1 Go\VfLL w D=?{8 'R' %Tcf6cK" 原始汇票original bill
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sLh0&R7 改写||换新票据renewed bill
~&G4)AM =WZ%H_oxi I@7/jUO
<zB*'m 即期汇票sight bill||bill on demand
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z MdC SBKeb|H8 …days after date||…days after date…日后付款
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d0k,Y QEJGnl676 4Kp L>'Q= a<Uqyilm …months after date||…months after date…月后付款
T{MC-j _T9 ;_JH:}j W|c.l{A5Q s"#]L44N 见票后…日付款…days after sight||…days sight
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{[f,J; 见票后…月付款…months after sight||…months sight
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1 同组票据set of bills
?C;JJ#Ho |qUrEGjiSS 7[o {9Yp& }C6@c1myq- 单张汇票sola of exchange||sole of exchange
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%Y/ k$[{n'\@ 远期汇票usance bill||bill at usance
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vm, 长期汇票long bill
I6dm@{/:> Vewzo1G2 J/Q|uRpmqr {yq8<? 短期汇票short bill
k/`i6%F#m kL7^$ b7$}JCn !IAKVQ 逾期汇票overdue bill
f!g<3X{= Jp]T9W\ Y6eEGo"K.+ nR'#s%K
j 宽限日期days of grace
'j79GC0 a-PGW2G f=ib9WbR# 'Z[d7P 电汇telegraphic transfer (T.T)
I'IB_YRL4 ?0J0Ij, -CU,z|g+ _T~H[&Hl 邮汇postal order||postal note (Am.)||post office order||money order
?)cJZ>$!w .cR*P<3O XiG88Kwv h)o]TV 本票promissory note (P/N)
U42\.V0 .BL:h&h|y D44I"TgqD ^Kw(&v 押汇负责书||押汇保证书letter of hypothecation
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6y@<?08Q Y'_ D<Mp 副保||抵押品||付属担保物collateral security
cEi<}9r ? ).(fP M(S{1|,V 7SHo%bA 担保书trust receipt||letter of indemnity
P1QB`&8F c~oe,9 =g2\CIlVU6 vs*I7< 承兑||认付acceptance
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+d V'yxqI? 单张承兑general acceptance
EG1x j?J=w=.Nx s=j O;K$ w{ m#Yt 有条件承兑qualified acceptance
)`RZkCe ST4(|K }q x(z^ SD I,M 附条件认付conditional acceptance
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b 部分认付partial acceptance
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