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。
QZh#&Qf; 会计报表statement of account
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FHl$ `{oFdvL~) ngt?9i;N /f*QxNZ,p 往来帐目account current
|e QwI& ;aj4V<@ Jkx_5kk/\ o?{-K-'B$ 现在往来帐||存款额current accout
We`6# \Z X 5cF7w H2jF=U"= XLgp.w; 销货帐account sales
1!S*z^LGl h@2YQgw` 9cIKi#Bl ;hV-*;> 共同计算帐项joint account
)MWbZAI @oNYMQ@)d L^FQ|?* 20,}T)}Tm 未决帐项outstanding account
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f-BPT2U+ 贷方帐项credit account||creditor account
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[.\0 :|HCUZ*H(T oazY?E]}3 借方帐项debit account||debtor account
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" 应付帐||应付未付帐account payable
~]Weyb[N N|2PW ~, 3P *[!KI Aa`R40 yl 应收帐||应收未收帐account receivable
+zg3/C4 S h]vuBHJ} e9;5.m ~f6Q 新交易||新帐new account
pf`vH`r M\A6;dz' WkMB s$V
z1B 未决帐||老帐old account
(:>Sh0. ^2`*1el 'j9x(T1M1 SUb:0GUa 现金帐cash account
3kavzB[ zi_0*znw a|-ozBFR Oj>;[O" 流水帐running account
or`D-x)+@ S=a>rnF tx$`1KA bMB@${i} 暂记帐||未定帐suspense account
uC|bC#; d$HPpi1LL /^9=2~b J(5#fo{Q.g 过期帐||延滞帐overdue account||pastdue account
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C }#lW9 Oh3A?!y# UE-1p 杂项帐户sundry account
tfdb9#&? 9*S9~ VQI[J eyuQ}R 详细帐单||明细表detail account
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D{)X UmL Boy&* 07G'"= b/d1(B@ 呆帐bad account
39bw,lRPV ^g=j`f[T -VvN1G6.x? `h~- 会计项目title of account
0D/7X9xg9+ a(AYY<g p^s:s-"f\ MDoV84Fh 会计薄||帐薄account-book
nP0rg g f<vQb| ;+*/YTkC+P _ZE
&W 营业报告书||损益计算表account of budiness||business report
dN@C)5pm5` };g<|v*o `(xzCRX > .K 借贷细帐||交验帐account rendered
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明细帐account stated
y$9XHubu j9R+;u/! w&*oWI$i mZ g' 与…银行开立一户头to open an account with
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825 QS` (gUVZeVFP 与…银行建立交易to keep account with
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! MaZVGrcC [&)*jc16 >]x%+@{| 继续记帐to keep account
ir~4\G! 1sq1{|NW~ Oo/@A_JO@ 1]"S? 与…有交易to have an account with
ri49r*_1 /}k?Tg/ /k KVIlO fs2y$HN 作成会计帐||有往来帐项to make out an account with
Hq|{Nt%Q jP.dQj^j& esd9N'.Q* ~<"{u-q#K 清算||清理债务to make up an account
,U>G$G^ zqLOwzMlLx s0'6r$xj s14ot80) 清洁帐目||与…停止交易to close ones account with
QzY5S0 bp'\nso/ y24/lc rxOvY
F 结帐to close an account
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e ~BgNMO;| 清理未付款to ask an account||to demand an account
91UC>]}H {Hz;*1?$k ]) #?rRw ^xq)Q?[{ 结清差额to balance the account with
,uZz?7mO mcWN. P}vk5o' zANsv9R~ 清算to settle an account||to liquidate an account||to square an account
=<Ss&p> 10tt' : ^2nH6,LPS C#.27ah 审查帐目||监查帐目to audit an account
VP^{-mDph < Q6 <FwAV=}6p " ,]A., 检查帐目to examine an account
$Zj3#l:rK ^ R3g7 DG ]3
76F7 WyUa3$[gO 转入A的帐户to charge the amount to As account
<W/YC2b AbB+<0 *LQt=~ G#3$sz 以计帐方式付款to pay on account
Mr@{3do$ k;HI-v [@0Hmd7 !*}E 代理某人||为某人on ones account||on account of one
c@$W]o"A 7e H j"_; <o@__l. T!|-dYYI 为自己计算||独立帐目on ones own account
ygxaT"3"= 2,p= % .8XkB<[wb /KhY,G'Z 由某人收益并负风险on ones account and risk||for ones account and risk
v>5TTL~? uk3PoB^> v"dl6%D" UZo[]$"Q` 由某人负担for ones account||for account of one
5oR) 64SRW8AH ! ~+mf^D 3*e )D/lm 按某人指示||列入某人帐户by order and for account of one
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uUl@ ~'LoIv20j) 列入5月份帐目for May account
AZnFOS Pk^V6- %Z yt;p2 #^w8Y'{? 编入某中帐项下to pass to the account of||to place to the account of
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GS[tR q]v{o8:U 9)'wgI# 4qyPjAG 寄出清算书to send in an account||to send in render an account
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|c/ayh~ G.qjw]Llf /?S,u,R V QbKrnX 支票薄cheque book
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F 支票陈票人cheque drawer
p9eTrFDy? Cil1wFBb ZU5; w $~T|v7Y% 持票人cheque holder
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KQ 1fV\84m^ 不记名支票cheque to bearer||bearer cheque
`12Y2W 9 M"8?XD% >x${I`2w )>!y7/3 记名支票||认人支票cheque to order
Rc~63![O. OmaG|2u `%=!_| 8-)@q| 到期支票antedated cheque
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1Pd2% 未到期支票postdated cheque
m[A$Sp_"-h {Yv5Z.L&( SOvo%L@ n ZzGak 保付支票certified cheque
eit %U nb(Od,L ?YnB:z*eV O2Tna<cR& 未获兑现支票,退票returned cheque
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. 4M>E QF& i$z*~SuM# 横线支票crossed cheque
{Lvta4}7( x-SYfvYY C oO0~q 9S{0vc/2@ 普通横线general crossing
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zm-] 特别横线special crossing
n<MreKixE &=laZxe +qmV|$rmM Ai5D[ykX 空白支票blank cheque
JPkI+0 LS4E.Xdn TuzH'F |3 v+&eVi 失效支票,过期支票stale cheque
tnC,1HV0[ oqy}?<SQ Ve4@^Jy; t+n+_X 普通支票open cheque
\Gy+y` r#WAS2.TP =%9j8wHX q%MLj./?[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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p'T}2 YMn_9s7< \rmge4`4 KgEfhO$W 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
r<-@.$lf 6q~*\KRk J.n-4J#@ r r(UE 支票换现金||兑现to cash a cheque
G1/ 2R`}}4<Z HH'5kE0;d Z;J{&OJ3qM 清理票款to clear a cheque
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d# q8- 3H@29TrJ+ f}+8m .g2 保证兑现to certify a cheque
@8V~&yqq Dhp|%_> *\F,?yU 3ypf_]< 填写支票数额to fill up a cheque
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YJL^I8M' 支票上划线to cross a cheque
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Oc S$Fq1 Y(P<9m: 开发支票to make out a cheque
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D XLsOn(U\& 签发支票,开立支票to draw a cheque||to issue a cheque
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a-nWQ 透支支票to overdraw a cheque
ajALca4 {-)*.l= '.d]n(/lZd t'L#8MJ 背书支票to endorse a cheque
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4O"c q.NvwJ [49Ae2W` 9>HCt*|_8 请付票款||清付票款to pay a cheque||to honour a cheque
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p5D6 +a((,wAN2 bdkxCt 6`;+| H<$ 支票退票to dishonour a cheque
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oBK:GE f/RDo4 xl;0&/7e keL!;q|r-) 拒付支票to refuse a cheque
j\.\ePmk] ,Frdi>7 ~ {>R'IjFc 088"7 s 拒付支票to stop payment of a cheque
##clReS )90K^$93" P V,AN
:T# "bY 提示要求付款to present for payment
UV8K$n< RTRi{p O\KSPy7YQ \cR
e,(?O 见票即付持票人payable to bearer
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<9/UG< 支付指定人payable to order
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Z\ 已过期||无效out of date||stale
7O.{g KK4"H]!. \w+a Q?e_ Yl$Cj>FG 请给出票人R/D||refer to drawer
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KL\]1YX ccu13Kr>E d T*8I0\+ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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%1jApCJ EU"J'? -S,xR5 文字与数字不一致words and figures differ
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支票
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,t=12R]> 时间已过account closed
ie%_- ;&%G)f d$(>=gzBQ Qo;#}%}^^ 更改处应加盖印章alterations require initials
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3!V$fl0 时间已过effects not cleared
(&a<6k tuiQk=[c A,)G$yT\ 2og8VI 停止付款payment stopped
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A->y#KQ }&mFpc 支票毁损cheque mutilated
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n[ 汇款||寄钱to remit||to send money
mzX <! o-D,K dY i!=28|_ BOQeP/> 寄票供取款||支票支付to send a cheque for payment
N3`W%ws`~ 9C{\=?e; Fc"&lk4e C,!}WB@VME 寄款人a remitter
Twj?SV U|%y`PZ {vJ)!'Eh DB>Y#2j4h 收款人a remittee
.u_k?.8| K~# wvUb %ycCNS VnJ-nfA 国外汇票foreign Bill
&z\]A,=Tc -*K!JC- f2#9E+IQ ;^,2
Qs M 国内汇票inland Bill
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jbHk $pT%7jV} {xC CUU 跟单汇票documentary bill
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mK $DfaW3bJ 空头汇票accommodation bill
,Dz2cR6 Dk'EKT- 0)8QOTeT |-zwl8E 原始汇票original bill
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:8_`T$8i4 改写||换新票据renewed bill
F$K-Q;r]< bw7!MAXd bmAgB}Ior a .5s5g)8 即期汇票sight bill||bill on demand
OU(z};Is6Z 6[9E^{(z gKZ{ O ;UgRm# …days after date||…days after date…日后付款
k"SmbFn%N0 \ooqa<_ J{mP5<8>b K)qbd~<\ …months after date||…months after date…月后付款
a{h(BI^~ 2`* %NJ g[;iVX^1& &bJ98Nxl 见票后…日付款…days after sight||…days sight
~MY(6P LIH>IpamN Uc0AsUu}? e![Q1!r 见票后…月付款…months after sight||…months sight
oQDOwM, 9ok|]d P A*pihBo7 | 4I x2GD 同组票据set of bills
^c]Sl .;tO;j|6 7/vr!tbL`p 1#qCD["8 单张汇票sola of exchange||sole of exchange
YeJ95\jf Z"?AaD[ t%z7#}9$ =DxJt7J1 远期汇票usance bill||bill at usance
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Q=G& l1cBY{3QD 8{+~3@T l7{hq}@;cC 长期汇票long bill
?<frU ,{ ioi |->y'V ~+7yi4(i 短期汇票short bill
gSj-~kP YY!(/<VI +lha^){ &up/`8 逾期汇票overdue bill
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3 SA>;]6)`( 宽限日期days of grace
5,AQ~_,'\ H5RHA^p| 'v|2}T* \wRr6-!_ 电汇telegraphic transfer (T.T)
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OC 2K*-uT#$~ J|FyY)_ x}x@_w 邮汇postal order||postal note (Am.)||post office order||money order
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#'c|D ex!^&7Q( 本票promissory note (P/N)
.;KupQ;* x#8=drh.:C qfYb\b C-Fp)Zs{0 押汇负责书||押汇保证书letter of hypothecation
F[=m|MZb @&ZTEznbyt )ql?} }ZmdX^xB 副保||抵押品||付属担保物collateral security
H4:TYh sId5pY! EhFhL4Xdn #8z\i2I 担保书trust receipt||letter of indemnity
'6 'XBL? 5N/]/ hE6tu' l wg.'< 承兑||认付acceptance
C(0Iv[~y/ Awh"SUOh0 `X^e}EGWu =!CuCV7$1O 单张承兑general acceptance
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QMSka> 4a @iR2e 有条件承兑qualified acceptance
P~qVr#eU |Gf{ } 8_,ZJ9l; ^r& {V"l] 附条件认付conditional acceptance
$Tur"_`I; j d81E }1W$9\% a,4g`? 部分认付partial acceptance
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