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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。   (#If1[L  
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往来帐目account current w763 zi{  
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现在往来帐||存款额current accout Jr] gEBX  
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贷方帐项credit account||creditor account 2T?TM! \Q  
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借方帐项debit account||debtor account '60//"9>k/  
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应付帐||应付未付帐account payable \7 Gz\=\LR  
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应收帐||应收未收帐account receivable N571s  
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现金帐cash account G "brT5:  
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杂项帐户sundry account jQ$BPEG&X  
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营业报告书||损益计算表account of budiness||business report SdI1}&  
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借贷细帐||交验帐account rendered aU(tu2  
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明细帐account stated _6rKC*Pe1  
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与…银行建立交易to keep account with Eem g  
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与…有交易to have an account with  ?Ib}  
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作成会计帐||有往来帐项to make out an account with Fu##'#  
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清洁帐目||与…停止交易to close ones account with 0jTMZ<&zZ  
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结帐to close an account a_%>CD${t  
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结清差额to balance the account with 0BDS_Rx  
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清算to settle an account||to liquidate an account||to square an account }4KW@L[g  
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审查帐目||监查帐目to audit an account . s-5N\  
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转入A的帐户to charge the amount to As account g]4y AV<2  
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以计帐方式付款to pay on account ==`Pb  
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由某人收益并负风险on ones account and risk||for ones account and risk SdSgn|S  
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由某人负担for ones account||for account of one OQ,}/  
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按某人指示||列入某人帐户by order and for account of one FvAbh]/4  
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列入5月份帐目for May account VZTmzIk.Y  
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寄出清算书to send in an account||to send in render an account a^(2q{*  
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不记名支票cheque to bearer||bearer cheque =,O /,2)  
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记名支票||认人支票cheque to order d3og?{i<}&  
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到期支票antedated cheque h,]tQ#!s8  
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未到期支票postdated cheque DQ%`v =  
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保付支票certified cheque dJloH)uJZ>  
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未获兑现支票,退票returned cheque C?8PT/  
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横线支票crossed cheque BO[+E' 2  
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普通横线general crossing Um/CR!  
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空白支票blank cheque ${wU+E*  
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失效支票,过期支票stale cheque {k kAqJ  
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普通支票open cheque /TzNdIv  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount r3n=<l!Jr  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 98X!uh'  
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支票换现金||兑现to cash a cheque K%98;e9  
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清理票款to clear a cheque 3?!G-  
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保证兑现to certify a cheque sjkWz2]S  
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填写支票数额to fill up a cheque mgmWDtxN  
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支票上划线to cross a cheque ~5lKL5w  
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开发支票to make out a cheque *ah>-}-  
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签发支票,开立支票to draw a cheque||to issue a cheque ^+(A&PyP?  
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透支支票to overdraw a cheque ;cM8EU^.  
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请付票款||清付票款to pay a cheque||to honour a cheque }*fW!(*  
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支票退票to dishonour a cheque pFpQ\xc9$  
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拒付支票to refuse a cheque DFt=%aV[  
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拒付支票to stop payment of a cheque ?z\q Mu  
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见票即付持票人payable to bearer KKx&UKjV  
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请给出票人R/D||refer to drawer P.[6s$J  
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文字与数字不一致words and figures differ OCbQB5k3  
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时间已过account closed O+(. 29  
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停止付款payment stopped  ?;ALF  
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支票毁损cheque mutilated #GDh/t2@  
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汇款||寄钱to remit||to send money (( RpT0rP\  
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寄票供取款||支票支付to send a cheque for payment OVQxZ~u Q  
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寄款人a remitter @ 2%.>0s.  
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收款人a remittee $X.'W\o|  
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国外汇票foreign Bill /\3XARt  
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国内汇票inland Bill VxPTh\O*[  
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跟单汇票documentary bill -?%{A%'  
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空头汇票accommodation bill _,K>u6N&  
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原始汇票original bill P :7l#/x_  
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改写||换新票据renewed bill y?R <g^A  
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即期汇票sight bill||bill on demand ++p& x{  
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…days after date||…days after date…日后付款 d@>k\6%j  
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…months after date||…months after date…月后付款 z7l;|T  
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见票后…日付款…days after sight||…days sight 1^H< +0  
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见票后…月付款…months after sight||…months sight x_H7=\pX]  
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同组票据set of bills Kn9=a-b?,  
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单张汇票sola of exchange||sole of exchange : PjUl  
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远期汇票usance bill||bill at usance [q+ 39  
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长期汇票long bill {ZIFj.2  
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短期汇票short bill wM&x8 <  
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逾期汇票overdue bill b%~3+c  
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宽限日期days of grace [t=+$pf(-  
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电汇telegraphic transfer (T.T) {8p?we3l1  
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邮汇postal order||postal note (Am.)||post office order||money order 4y}a,  
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本票promissory note (P/N) 3LnyQ  
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押汇负责书||押汇保证书letter of hypothecation 3bL2fsn5  
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副保||抵押品||付属担保物collateral security 9 v3Nba  
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担保书trust receipt||letter of indemnity q9z!g/,d/  
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承兑||认付acceptance ' g!_Flk  
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单张承兑general acceptance tJfN6  
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有条件承兑qualified acceptance 4~MUc!  
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附条件认付conditional acceptance 6C}Z1lZl  
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部分认付partial acceptance   j`M<M[C*4N  
    
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