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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。   aYc^ 9*7  
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往来帐目account current RNt9Qdr4y  
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现在往来帐||存款额current accout W>'(MB$3  
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贷方帐项credit account||creditor account IR8yE`(h  
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借方帐项debit account||debtor account k$>5v +r0  
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清算to settle an account||to liquidate an account||to square an account %;v~MC @  
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记名支票||认人支票cheque to order d"db`8 ;S  
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到期支票antedated cheque {v]L|e% {  
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未到期支票postdated cheque Rh~b,"  
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保付支票certified cheque _|12BVq  
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空白支票blank cheque G?Gf,{#K  
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失效支票,过期支票stale cheque U=KUx  
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普通支票open cheque Axb=1_--  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount qB_s<cpn>  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges V*rLGY#  
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清理票款to clear a cheque AlDp+"|  
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保证兑现to certify a cheque D`G;C  
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填写支票数额to fill up a cheque q M_c-^F  
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签发支票,开立支票to draw a cheque||to issue a cheque jcJ@A0]  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?G9DSk?6%Z  
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停止付款payment stopped D&N3LH  
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支票毁损cheque mutilated HDE5Mg "  
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汇款||寄钱to remit||to send money -0CL#RzKR  
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寄票供取款||支票支付to send a cheque for payment : IsJE6r  
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原始汇票original bill q^[SN  
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改写||换新票据renewed bill BJZGQrsz  
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即期汇票sight bill||bill on demand ~~,#<g[  
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…days after date||…days after date…日后付款 \AD|;tA\vE  
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…months after date||…months after date…月后付款 l_ &T)Ei  
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见票后…月付款…months after sight||…months sight "3a _C,\  
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逾期汇票overdue bill +S}/ 6dg  
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邮汇postal order||postal note (Am.)||post office order||money order Kh2!c+Mw  
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本票promissory note (P/N) "~/O>.p  
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担保书trust receipt||letter of indemnity L4-v'Z;  
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承兑||认付acceptance K/ 5U;oC  
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单张承兑general acceptance x l4A<  
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有条件承兑qualified acceptance eT6T@C](  
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附条件认付conditional acceptance "8sB ,$  
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部分认付partial acceptance   G"|`&r@  
    
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