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。
OD\x1,E)I 会计报表statement of account
EVO5+ h>mQ; L $L</{bXW %J.Rm0FD: 往来帐目account current
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2 1<\cMY6 9}}D -&Mc 现在往来帐||存款额current accout
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n^ ls*^3^O d,<ctd 5\|[)~b 销货帐account sales
:@:R4Ac )W 57n)] hNx`=D9[7 yrsP'th 共同计算帐项joint account
Fi5,y;]R CWBsiL
f *3"C"4S `dL9sfj> 未决帐项outstanding account
.\U+`>4av B/5C jHz P:*'x9` Ch;EnN< 贷方帐项credit account||creditor account
?WAlW,H> g"T~)SQP 6bb=; SF.,sCk 借方帐项debit account||debtor account
{ReAl_Cm $ ~D`-+J HwU \[f %J|EDf,M 应付帐||应付未付帐account payable
y|MW-|0=! d+&V^qLJ |;D[Al5AMc p~3
CXmUc~ 应收帐||应收未收帐account receivable
k ,<L#?,a :nwcO3~` up:e0di{ sS-5W-&P{T 新交易||新帐new account
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@F,HyCSN /@wm?ft6Gk 未决帐||老帐old account
8|d[45*q ^1Yx'ua' 2iH,U QT|m N 现金帐cash account
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C62<pLJf 流水帐running account
*E$D, 'm2,7] J| 'T2g ;bAy7 暂记帐||未定帐suspense account
Y^6=_^ ZnJnjW PQ D6ck1pxkx l|&|+u# 过期帐||延滞帐overdue account||pastdue account
VWMCbg>R +- .BF"} wPc,FH+y BR0bf5T/ 杂项帐户sundry account
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}=;]= tXp)o>" G4RsH/ 详细帐单||明细表detail account
k~q[qKb8y: .7kVC aoJ&< vl3 ,U7hzBj8k 呆帐bad account
*=sU+x&X u{3KV6MS u5,IH2BU ?&X6VNbU 会计项目title of account
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aV.3# Iy,)>V%iZV 会计薄||帐薄account-book
N9*$' Lte\;Se.tu v$mA7|(t! pD>3c9J'^F 营业报告书||损益计算表account of budiness||business report
'PO1{&M snK9']WXo m#S ZI} &G"]v]V 借贷细帐||交验帐account rendered
P,%|(qB PAc~p8S G6J3F ?_^9e 明细帐account stated
(&gCVf 3{c&%F~! P `oR-D :heJ5*!, 与…银行开立一户头to open an account with
(%r:PcGMEV _E"[% {Ise (>V Jg Xbs+. 与…银行建立交易to keep account with
7dakj>JM s=d?}.E$ \GWq0z& V*TG%V - 继续记帐to keep account
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o _CVZ <T}#>xHs3 O@$hG8: 与…有交易to have an account with
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^@AR1%d _AO0:& ._R82gy 作成会计帐||有往来帐项to make out an account with
P*LcWrK l-Xxv ]6aM %r=c )N=wJN1 清算||清理债务to make up an account
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7ut %z2nas$$g ;'Y?wH[ 清洁帐目||与…停止交易to close ones account with
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i;X=5 X-duG*~ 结帐to close an account
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A hw7_8pAbh &p%,+| 清理未付款to ask an account||to demand an account
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Z#?O &l.^UQ z~BB|-kp1 结清差额to balance the account with
u1"e+4f :Hd<S ^U =`Rx \xdt
|:8 清算to settle an account||to liquidate an account||to square an account
w iq{Jo# eS"gHldz wiVQMgi` s%:fB( 审查帐目||监查帐目to audit an account
zPmVECS Zu$f[U)X YO
Y+z\Q ! $iR:ji 检查帐目to examine an account
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|4u 08f~vw" 转入A的帐户to charge the amount to As account
kgI Wgk% wv7jh~x(4 sH]AB=_ -r2cK{Hhp& 以计帐方式付款to pay on account
3 x'30 V;6M[ic} bDkE*4SRX ZChY:I$< 代理某人||为某人on ones account||on account of one
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Wi87q MT5A%|H e {aL$vgYT1 为自己计算||独立帐目on ones own account
98]t"ny [ W>~%6K>p v Y\O=TZT <8bO1t^* 由某人收益并负风险on ones account and risk||for ones account and risk
KCFwO' +wSm6*j7= JA}'d7yEa =4D_-Q 由某人负担for ones account||for account of one
lEDHx[q $SXxAS1 >SJ$41"E ""+*Gn7^8 按某人指示||列入某人帐户by order and for account of one
:2My|3H\ NQJqS?^W&M L,Nr,QC- U{_s1 列入5月份帐目for May account
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+' 6'ZnyWb +m.8*^ 编入某中帐项下to pass to the account of||to place to the account of
$iPN5@F Ak1) WK}+f4tdW[ ."X~?Nk 寄出清算书to send in an account||to send in render an account
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D qtN29[x <`3(i\-X 支票薄cheque book
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vIr(7 gJxVU41 fB96Q 持票人cheque holder
fti|3c xUpb1R "V0:Lq )JQQ4D 不记名支票cheque to bearer||bearer cheque
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DtG^ b6Hk20+B; 记名支票||认人支票cheque to order
&U*J{OP| ~ p.W*skD "T%'Rp`j| s~ZFVi-i 到期支票antedated cheque
Oc9>F\]_m d`<^+p)oy Z{4a
Gp* n E0~Y2 未到期支票postdated cheque
Qf>Pb$c$U )x x/di [0ffOTy TDE1z>h+" 保付支票certified cheque
7B\(r~f`t w00\1'-Kz %OW9cqL>l %Dls36F 未获兑现支票,退票returned cheque
z~e~K`S 51opP8 bM0[V5:jB ZV]e- 横线支票crossed cheque
7 eQoc2X2 _L'cyH.cn >X,Ag Sje0:;;| 普通横线general crossing
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/X(3 T5jG IIa ]|t.wr3AU 特别横线special crossing
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98 空白支票blank cheque
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)t1nL x~9z`d{! k?/ v y9 失效支票,过期支票stale cheque
QS [B KCh <%>n@A vMX6Bg8 普通支票open cheque
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NVc!g "-QRkif b;J0'o^G| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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U0z/ QPe9s[Y mo#0q&ZQ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
4-+ozC{ h lkvk]v Z&]+A, <duBwkiG 支票换现金||兑现to cash a cheque
#x5 N{8 BgkB x l!;_lH8W$ hX8gV~E=y 清理票款to clear a cheque
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-[Bo rO(TG `\ef0 @4_rx u& 保证兑现to certify a cheque
" _:iK] K=c=/`E G/fP(o-Wd &,N3uy;Gc 填写支票数额to fill up a cheque
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y~muE:. 5X `w&(]m rwL=R, K$<`4#i 支票上划线to cross a cheque
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[%7;f|p? hY.e [+ {UdcX~\~ 开发支票to make out a cheque
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>m? \'n M<A;IOpR+ >[|GC/C 签发支票,开立支票to draw a cheque||to issue a cheque
:dY.D|j* ~m?74^ i Q{AZ'XV d; mmM\3] 透支支票to overdraw a cheque
QiTR-M2C! I&pr_~. ?qg^WDs$ K0O-WJ 背书支票to endorse a cheque
hv$uH7Fz S,*{q( !2zo]v4? /nC{)s?S' 请付票款||清付票款to pay a cheque||to honour a cheque
W;Ud<7<;Z 4_Qa=T8 >JKnGeF $` Z>Lm* 支票退票to dishonour a cheque
+36H%&! {cR_?Y@ @-wNrW$ KInUe(g<9M 拒付支票to refuse a cheque
/h}P Eu3y r6d0x wr$cK'5ZL @Jb@L 拒付支票to stop payment of a cheque
l |08 f >mhFy (KT38RhA
M82.khm~jM 提示要求付款to present for payment
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-bD2YA{ fL ~1 >_;kT y, 见票即付持票人payable to bearer
ZYE' C oLgg e>L5.~i LP.HS'M~u 支付指定人payable to order
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;[(=kOI 已过期||无效out of date||stale
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r E%<w5d.lq b;S6'7Jf9 请给出票人R/D||refer to drawer
8)L'rW{q# 3p:=xL =yl4zQmg$ PT3>E5`N u 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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&u U(U@!G) 文字与数字不一致words and figures differ
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g%=: 支票
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;avQ1T'{?g 时间已过account closed
~j=xi P +T9Q_e* }7K@e;YUg 9lKn%|=T 更改处应加盖印章alterations require initials
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<"<Mbbp 时间已过effects not cleared
UcgG 9X( Sk% zG_p"Z7, ~e{H#*f&1/ 停止付款payment stopped
f0vJm #,G1R7 l09Fn>wa F9-[%l 支票毁损cheque mutilated
g6WPPpqus <j;]!qFR ^EF'TO$ hi!`9k 汇款||寄钱to remit||to send money
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% wzd`l?o, e9&+vsRmA 寄票供取款||支票支付to send a cheque for payment
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P 寄款人a remitter
_K'7(d0z F+m[&MKL zCt\o ld.7`) 收款人a remittee
s.VA!@F5 B@ {&< !DPF7x(-{ A^ViDP 国外汇票foreign Bill
,9d9_c.T )n( Q i\)3l%AK]T &iqw!
ud 国内汇票inland Bill
tmO`|tn& WWNu:, LEZ&W;bCo /4*W DiH 跟单汇票documentary bill
Fi4UaJ3K )s)_XL JEhm1T !;v.>.lw
空头汇票accommodation bill
4 /'N|c. D^+?|Y@N Ow@v"L;jF! dFW.}"^c 原始汇票original bill
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}n id ?"PD"% UX2lPgKdLz io.]'"> 改写||换新票据renewed bill
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v( 即期汇票sight bill||bill on demand
OX\$ nQ\o ?,)"~c$hZ 9pLg+6O AOb]
qc …days after date||…days after date…日后付款
]a?bzOr, X:EEPGE };b1aha G _w!a`w*3 …months after date||…months after date…月后付款
bMm3F%FFq& booRrTS XN;&qR^j wvN `R 见票后…日付款…days after sight||…days sight
z)-c#F@% 2'|8Q\,:4Z `)Ky0&? !l 6dg& 见票后…月付款…months after sight||…months sight
1/;o =:=/Gz1 ,DQjDMjrf V'pqxjfd 同组票据set of bills
tU@zhGb 3^,QIG D-&an@ 2eb1lJdS 单张汇票sola of exchange||sole of exchange
QJGKQ2^ n Da.G4,vLh Q.Aa{d9e Z[?mc|*x 远期汇票usance bill||bill at usance
KpHw-6" S,jZ3^ n V&cC UvJ;A 长期汇票long bill
j:,9%tg /7"I#U^u/ 33Az$GXFsq swcd&~9r 短期汇票short bill
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o3 vXE0%QE'Q 逾期汇票overdue bill
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GmVn Fc 6iQ 宽限日期days of grace
12UD19! ?C-Tow
o=i K > g[k_ =r2]uW9 电汇telegraphic transfer (T.T)
jgv`>o%<W 9=`W p6Gmn 0#_'o ,
<0P5 o| 邮汇postal order||postal note (Am.)||post office order||money order
b KtD"JG\ W?woNt'n XvTCK>1 3uWkc3 本票promissory note (P/N)
Kn`M4O Mkxi~p%<r p'_%aVm7 V)ig)(CT 押汇负责书||押汇保证书letter of hypothecation
<ABX0U[* X}ma] R%Y`=pK>} QS[L~97m2M 副保||抵押品||付属担保物collateral security
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qP , t5 ' e'%v1-&sP 担保书trust receipt||letter of indemnity
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8#y H,unpZ( V~G`kkNy : 18KR*;p 承兑||认付acceptance
W !w, f; dP?Ge} F,BOgWwP "TyJP[/ 单张承兑general acceptance
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[ CC=d I N["W Ir *g}Yw 有条件承兑qualified acceptance
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%ts^Z*3u >{gPN"S"a i9<pqQ 附条件认付conditional acceptance
&Mq~T_S S{pXs&4O 58\&/lYW IJYL s
部分认付partial acceptance
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