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。
[!4V_yOb 会计报表statement of account
tD]vx`0> !ozHS_ E>F6!qYm R[H#av 往来帐目account current
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"[nV 现在往来帐||存款额current accout
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>a_0" 35YDP|XZb 3C2~heO>| 销货帐account sales
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7X#c 4!Lj\.!$ 'N/u<`) 共同计算帐项joint account
o>I,$= yg"FF:^T K\5/ ||gi rC6EgWt<V 未决帐项outstanding account
#YSFiy:+r_ vh^?M#\ +SkfT4*U _"82W^W i 贷方帐项credit account||creditor account
b3q&CJ4| Tlk!6A: m2Wi "X(I_ t5EYu* 借方帐项debit account||debtor account
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bj YH&0Vy#c$ 应付帐||应付未付帐account payable
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6<#z 应收帐||应收未收帐account receivable
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P Xkf|^-n 新交易||新帐new account
aX.//T:':? a!,X@5 2FEi-m} MK <\:g 未决帐||老帐old account
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y<"y VhU,("&pm &PFK0tY cPX^4d~9 现金帐cash account
RT[E$H p-,Bq!aG$ {}BAQ9|q -6#
_ t 流水帐running account
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MY= eCG{KCM~_Z l_zTpyOZ 暂记帐||未定帐suspense account
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W4 过期帐||延滞帐overdue account||pastdue account
MaZS|Zei[ q<4{&omUJ {N@Pk[! _ U Y5 杂项帐户sundry account
-f"{%<Q J{$c| k{cPiY^ a?*pO`<J{ 详细帐单||明细表detail account
s$ ?;C j)#GoU=w rGay~\ rv2;)3/* 呆帐bad account
n'!x"O7 \Npvm49 }Zfi/ ^0U T2|os{U 会计项目title of account
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f D0h6j0r5 %I@vM s^ Asj<u!L 会计薄||帐薄account-book
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\ZBz]rh* 营业报告书||损益计算表account of budiness||business report
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f)v\p 借贷细帐||交验帐account rendered
c,#Nd@ Jv!f6*&< ?5wsgP^ :c(#03w*C 明细帐account stated
gZ=$bR nI8zT0o k;r[m,$ 6rlvSdB 与…银行开立一户头to open an account with
TW=N+ye^1( N]&hw&R{Q l`a_0 @2TfW]6 与…银行建立交易to keep account with
>S%}HSPKq )/Oldyp F1p|^hYDW \jAI~|3 继续记帐to keep account
&%T*sR =>7czw:S1 "tu*(>'~5 (Z8wMy&: 与…有交易to have an account with
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Ukd/ c)c_Qv V>ZDJW"G! 作成会计帐||有往来帐项to make out an account with
Hio+k^ [~?6jnp 1[\I9dv2 r>G||/Z 清算||清理债务to make up an account
(@S9>z4s KVoM\ttP qipS`:TER ]PbwG 清洁帐目||与…停止交易to close ones account with
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='" 结帐to close an account
b(> G 'lmjZ{k lo36b zbT |V^f}5gd 清理未付款to ask an account||to demand an account
4x.I"eW~& <)o xs]< &+GbklUB~ |WW'qg]Uu 结清差额to balance the account with
<f0yh"?6VH (V"7H T;i+az{N:V z]j_,3Hff 清算to settle an account||to liquidate an account||to square an account
;`Z>^.CB U[:Js@uH_ S(: |S( Ef=4yH?\j 审查帐目||监查帐目to audit an account
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@FN1o4&3 x( rl|o <XzRRCYQ 检查帐目to examine an account
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t uC2 5pH" %t$)sg] 转入A的帐户to charge the amount to As account
")w~pZE&+ ~)5k%?. %@%~<U)W 0p'g+ 2 以计帐方式付款to pay on account
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U )F6p+i=" 代理某人||为某人on ones account||on account of one
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@!= 为自己计算||独立帐目on ones own account
\G6V -W Q|Nw @7$` v&` n}lS ' &Nv|v\V 由某人收益并负风险on ones account and risk||for ones account and risk
2-:` lrVd 5=;'LWXCJ hxGo~<. : RR>G}u9np 由某人负担for ones account||for account of one
Sbj{) ST\d-x dkZ[~hEQG- dz?Ey~;M 按某人指示||列入某人帐户by order and for account of one
] .c$(. +b{tk=Q: (-{.T 7[8d-Sf24{ 列入5月份帐目for May account
>P2QL>P _61tE ;5}"2hU> 7gt%[r M 编入某中帐项下to pass to the account of||to place to the account of
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?s S?Uvt? Ft8ii|- 寄出清算书to send in an account||to send in render an account
g+=f=5I3 fJn4'Q*U z!^3%kJJ> 'zQp64]F 支票薄cheque book
Gdlx0i 6)9X+U@ cA`X(Am6]g ~<=wTns! 支票陈票人cheque drawer
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"R-Pe\W !^w}Sp It8@Cp.dU \eS-wO7% 不记名支票cheque to bearer||bearer cheque
$p.0[A(N q7zHT=@$ tVAH\*a,/ &fwb?Vn4 记名支票||认人支票cheque to order
"@&I*1& AO0aOX8_+D [1.>9ngj !,;/JxfgVh 到期支票antedated cheque
],Y+|uX-> WSV% Oy3V 2L?Pw q]z%<`.9* 未到期支票postdated cheque
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保付支票certified cheque
O%busM$P)/ EP]O J$6I q=uJ^N i>AKXJ+ 未获兑现支票,退票returned cheque
Ec|5'Kz] __,}/|K2 98t|G5 m-}6DN 横线支票crossed cheque
F$H^W@<w YX6[m6LU 2ee((vO& w_^g-P[o- 普通横线general crossing
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$rrfg F7qQrE5bl 特别横线special crossing
atjrn:X 9y5nG EyPF'|Qtn -$5nqaK? 空白支票blank cheque
)x&OdFX isV9nWo$ j?9fb NW@guhK. 失效支票,过期支票stale cheque
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\bLEo he1W22 gAViwy9{ &&{_T4 普通支票open cheque
gIaPS0Q dnUiNs8 "ku ?A ^f P*sb@y>}O 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
IBe0?F # 5K % X| X~|&j <MoKTP-< 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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_r0 Zp*0%x!e 支票换现金||兑现to cash a cheque
G/5]0]SO 4GTB82V$ U `<?~Bz \hT=U*dMR 清理票款to clear a cheque
qT+:oMrTSm Um\_G@ ImVHX~qHJ ^N_ ?&pgy 保证兑现to certify a cheque
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t:- orzy&4 填写支票数额to fill up a cheque
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W A('_.J= QUU'/e2^c 支票上划线to cross a cheque
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&$-Hv -THU5AB F-2&P:sjQ SH${ \BKup 开发支票to make out a cheque
D,Jyb0BW 8o4?mhqV />\6_kT zV8^Hxl 签发支票,开立支票to draw a cheque||to issue a cheque
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d;9F2,k$w 透支支票to overdraw a cheque
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*Zk` P<WCW3!JZ 79JU 9!06R-h 背书支票to endorse a cheque
t*'U|K4L/ ,S7g=(27( o1(?j}:c| 4]$$ar) 请付票款||清付票款to pay a cheque||to honour a cheque
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44E'7 支票退票to dishonour a cheque
:>'4@{' [C"[#7 $yA2c^QS $rG~0 拒付支票to refuse a cheque
oTqv$IzqP U1wsCH3+n )+ss)LEC ,B=;NKo 拒付支票to stop payment of a cheque
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S? T@ecWRro 7CKh?> 提示要求付款to present for payment
oI6l `K$ }dt7n65 <!r0[bKz@ IfdgMELk 见票即付持票人payable to bearer
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sZP\ 支付指定人payable to order
rcWr0q .^%!X!r JNYFu0 gADEjr*H 已过期||无效out of date||stale
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}^fhMS oL2 a:\7 请给出票人R/D||refer to drawer
9<ev]XaSl U[Pll~m2b "7*cF>FE 8 rg^ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8"\g?/ 0WjPo %j3*j )+nY-DB( 文字与数字不一致words and figures differ
_26~<gU8 ,%FBELqOW X~ AE?? &Jr~)o 支票
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M@n9i@UsO 时间已过account closed
SbLx`]rI *Hnk,?kPq I<'wZJRRa Ris5)*7 更改处应加盖印章alterations require initials
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?>_[hZ 时间已过effects not cleared
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M `~bnshUk )4hb% U =3Y:DPMB 停止付款payment stopped
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q5irKT*Hs 7>a-`"`O a/Cd;T2 支票毁损cheque mutilated
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vj+x( 26c,hPIeXY 汇款||寄钱to remit||to send money
;BsPms@U a|*{BlY Pw^lp'dO C>d_a;pX 寄票供取款||支票支付to send a cheque for payment
R).?lnS [dK5kO j0p'_|)( z*cC2+R}= 寄款人a remitter
5$,dpLbL 6n{`t/ ay\ e#) " .9b}} 收款人a remittee
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(2 国外汇票foreign Bill
fa7I6 i GZ.Fq LRqBP|bjCD 9'tElpDJ6# 国内汇票inland Bill
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$p/% }1A Brbc 跟单汇票documentary bill
a=<l}`* SjT8eH # T+_pm DDN nu1s 空头汇票accommodation bill
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_w 原始汇票original bill
>tf y\P Y: X>Cl{. wf4?{H >4gGb) 改写||换新票据renewed bill
TA=VfA B `K.2&6xc "~y@rqIba Zrtyai{8l 即期汇票sight bill||bill on demand
S]kY'(V(* nE!h&}( j'#Y$d1. FSaCbs( …days after date||…days after date…日后付款
'lPt.*Y<u 86c@Kk7z 1l$c*STK s2-`}
LL …months after date||…months after date…月后付款
teO%w9ByY ={[s)G eyq8w
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caS 见票后…日付款…days after sight||…days sight
_~?N3G 3snr-) }%K)R5C iElE-g@Ws 见票后…月付款…months after sight||…months sight
Zi&qa+F P&Vqr Q/oe l'O*x T%
同组票据set of bills
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Z~~d 单张汇票sola of exchange||sole of exchange
pIKQx5; ;9>(yJI+ D^+#RR'#, 0^l|W|.Z 远期汇票usance bill||bill at usance
fAHK<G4 A=LyN$% Q{ hXP*5 a2l\B ~n 长期汇票long bill
iNn]~L1 1&S34wJF F9DY\EI 9>y6zFTV 短期汇票short bill
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~f/nq/8 >j [> 0D 逾期汇票overdue bill
CAGaZ rx so~vnSQ!x ';g]!XsY) g. V6:>, 宽限日期days of grace
%1E:rw@ [ugBVnma 6$"gm$3O] 5(@P1Bi 电汇telegraphic transfer (T.T)
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6bY| uWs5+ nJ!`^X5I 邮汇postal order||postal note (Am.)||post office order||money order
ich\`j[i ?nW K s h{ s- e. Ne^md 本票promissory note (P/N)
+9S_H( &&Sl0(6x[T oz!;sj{,D $S~e"ca1 押汇负责书||押汇保证书letter of hypothecation
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3M9! {-28% JGS4r+ cN/8b0C 副保||抵押品||付属担保物collateral security
3GkVMYI wYTF:Ou^5~ &.sfu$] \}O'?)(1 担保书trust receipt||letter of indemnity
"xS?#^a /\=syl Zj )Bd*a jl# )CEx 承兑||认付acceptance
Isa]5> Rk#@{_ "Dbjp5_ OidF{I*O 单张承兑general acceptance
tx=~bm"*? E9=
a+l9 :b^\O ({/@=e x* 有条件承兑qualified acceptance
ISy\g`d`C '%&i#Eb 9Ra_[1 Y{]RhRR 附条件认付conditional acceptance
V,=V KF' $D:\ !C&!Wj mz\d>0F U. 部分认付partial acceptance
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