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。
f om"8iL1 会计报表statement of account
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Nipo'N; 往来帐目account current
2tm-:CPG F6VIH( w8I&:"^7< No\&~ 现在往来帐||存款额current accout
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n gi@ji-10 m-92G8' 6FMW g:{ 销货帐account sales
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~q 共同计算帐项joint account
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# pu*u[n dU3>h[q i9U_r._qj; 未决帐项outstanding account
u(WQWsN pF+wHMhUe <dPxy`_ WTs[Sud/ 贷方帐项credit account||creditor account
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kv ~9YA!48 h!CX`pBM l5]oS?>y 借方帐项debit account||debtor account
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N %kFELtx 应付帐||应付未付帐account payable
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_fN T&"dBoUq>G 应收帐||应收未收帐account receivable
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q,JA~GG 新交易||新帐new account
1za'u_ -<JBKPtA |abst&yp lc?mKW9 未决帐||老帐old account
\(U" _NPp TKu68/\) BI.k On= Bd~cY/M 现金帐cash account
giPo;z\c J$9xC{L4 >dvWa-rNUT qTh='~m4[ 流水帐running account
bZay/ Zkj u$=ogp=0 ]{2{:`s m|2]lb 暂记帐||未定帐suspense account
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a+5 2]aZe4H. 过期帐||延滞帐overdue account||pastdue account
[q+e]kD y(3c{y@~X Lr}b, >yA,@%X 杂项帐户sundry account
Ie&b<k bqQO E4; Z~phOv qz=#;&ZU 详细帐单||明细表detail account
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q]i(CaKh 呆帐bad account
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!:9c< 会计项目title of account
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$Ji12 会计薄||帐薄account-book
,v}?{pc 0ve` !V]MLA` yXTK(<' 营业报告书||损益计算表account of budiness||business report
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j.; si^4<$Nr%j 借贷细帐||交验帐account rendered
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};"+ O 明细帐account stated
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y(] Q$fRi[/L ,5\2C{ 'ybth 与…银行开立一户头to open an account with
Ev+HW x~Y y^d[( c k'@7ZH 0;FqX* 与…银行建立交易to keep account with
Tf#2"(! .|-l+ dSe8vA!) $"sq4@N 继续记帐to keep account
3`fJzS% O <Qcex3 <'}b*wUB zNV!@Yr 与…有交易to have an account with
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!|8g`Tm 15xd~V?ai: 4fw1_pv_D \LdmGv@& 作成会计帐||有往来帐项to make out an account with
&o*s !u pHen>BA[ j{{~Z M OU,PO2xX9 清算||清理债务to make up an account
yV:EK{E EjR_-8@FK AV:Xg4UJv n#+%!HTh 清洁帐目||与…停止交易to close ones account with
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9d*qp`S 结帐to close an account
eg"=H50 R^J.?>0 U1,~bO9 w]>"'o{{ 清理未付款to ask an account||to demand an account
K*R)V/B/l r}/yi f^W[;w vKNt$]pm= 结清差额to balance the account with
|SGgy|/a# $Wit17j FI]P<)*r ~ X-)_zH 清算to settle an account||to liquidate an account||to square an account
Y{B9`Z (^sh #ZG3|#Q=L $%7I: 审查帐目||监查帐目to audit an account
j5L)N N\9}\Rk@ YfE>Pn'r j/)"QiS*? 检查帐目to examine an account
_W)`cr Lw*;tL<, }.0Bl&\UK ;mDM5.iF 转入A的帐户to charge the amount to As account
Y,k(#=wg _&8O~8tW )^4ko s%eyW _ 以计帐方式付款to pay on account
)O,wRd>5 3`8dii H@V 7!d CY34X2F 代理某人||为某人on ones account||on account of one
&J8Z@^ b,nn&B5@{ gks ==|s. Z+g1~\ 为自己计算||独立帐目on ones own account
"mP&8y9F i.3cj1 J.#(gFBBl\ ,zQo {. 由某人收益并负风险on ones account and risk||for ones account and risk
_eGT2,D5r M70c{s`w5 $tI]rU Y 4d3n 由某人负担for ones account||for account of one
~@{w\%(AK] &J_Z~^ puOC60zI C)NC&fV 按某人指示||列入某人帐户by order and for account of one
Rj^7#,993 W+_ R hJ WzjL-a( !<&m]K 列入5月份帐目for May account
nSS>\$ c! @F gw"~RV0 OA[&Za#w 编入某中帐项下to pass to the account of||to place to the account of
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" Guh%eR'Wt ['z!{Ez 寄出清算书to send in an account||to send in render an account
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B-D 支票薄cheque book
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6xoq;=o %JtbRs(~q @9Q2$ 支票陈票人cheque drawer
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bLqy!QE #O~XVuvF0 cq*=|m0}Z 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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P^F 记名支票||认人支票cheque to order
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_k HSN8O@dy 2Vk\L~K fQ+\;iAU 未到期支票postdated cheque
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[! A); 保付支票certified cheque
~9=aT1S| ]JE TeZ^/ <YFY{VC( ~GJN@ka4% 未获兑现支票,退票returned cheque
:?Y$bX}a w~Ff%p@9 |E@djosyC Q7gY3flg 横线支票crossed cheque
K-eY|n eKN$jlg %zeATM[` vyI%3+N@ 普通横线general crossing
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u9P3 tNIlzR- X"q!Y#) 特别横线special crossing
a%BeqSZh FP^{=0 ZJ,cQ+fn 7@}$|u:JUF 空白支票blank cheque
X|DO~{-au rw7_5l 7^*"O&y_al otJ!UfpR8 失效支票,过期支票stale cheque
q<#>HjC ^Q+i=y{W zsXoBD\h v"^~&q0x 普通支票open cheque
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P F os lJC$cy' xI*#(!x"G 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
LjB;;&VCn 5S{7En~zUE o>/O++7R a M$Zo.Bl$( 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
f~{}zGTM: MZJ]Dwt] <M]h{BS= 8ho[I] 支票换现金||兑现to cash a cheque
f:B>zp;N q.4A(, dq1:s1 {<>K]P~wD 清理票款to clear a cheque
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e )6KMHG G~7 i@Zs 保证兑现to certify a cheque
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I\Fz? %M|,b!eF 填写支票数额to fill up a cheque
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Y @+F4YJmB?l 开发支票to make out a cheque
>odbOi+X %1 vsN-O}8 h:zK(; 54-#QIx| 签发支票,开立支票to draw a cheque||to issue a cheque
v[plT2"s #GDe08rOw 5]I| DHmu <<](XgR( 透支支票to overdraw a cheque
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%D 背书支票to endorse a cheque
$N:Vo(* !zj0/Q G\ \)K^=jM kF;DBN 请付票款||清付票款to pay a cheque||to honour a cheque
m-^8W[r+_ 'TH15r@ @' ;B_iQ 1&;QyTN 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
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-|{xBd Xc"&0v%;# 拒付支票to stop payment of a cheque
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{k !RyO\>:q 提示要求付款to present for payment
OpM(j& Mu'8;9_6 lEHzyh}2k [7_56\G4 见票即付持票人payable to bearer
{ hln?' MlLb|!,)T 2z\zh[(w [mEql,x3 支付指定人payable to order
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dl hdsj: 已过期||无效out of date||stale
,`ZYvF^% ;<G=M2 F(na{<g}; 1x,[6H 请给出票人R/D||refer to drawer
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(^k $ dnV[ P DJgTA]$& 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
[<'-yQ{l\ 5@^ dgq u%~igt@x M33_ja +L 文字与数字不一致words and figures differ
j"AU z)x kcb.Wz~= rvr-XGK36\ (@iMLuewK 支票
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-V: "l 时间已过account closed
]p_@@QTC Sm~l:v0% a'!zG cT #v<QbA 更改处应加盖印章alterations require initials
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&3yD_P_3 时间已过effects not cleared
e9Nk3Sj] gn3jy^5 765p/** SJIOI@\b 停止付款payment stopped
;|UF)QGa2 |j 6OM{@ 97ql5 (PfqRk1Y 支票毁损cheque mutilated
0{#8',*}m? !qX_I db\ }#X8@ UKM2AZ0lb 汇款||寄钱to remit||to send money
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)c8j} 寄票供取款||支票支付to send a cheque for payment
/%Nr?V }N*_KzPIa cK 06]-Y <n(*Xak{a 寄款人a remitter
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q 92^w8Z. y.[Mnj Br`IW 收款人a remittee
}fKSqB]T- 4q<=K= F R9B&dvG W^G>cC8.L 国外汇票foreign Bill
&LbJT$}V g&`pgmUX %Q.&ZhB YX`7Hm, 国内汇票inland Bill
e@IA20 9]e V?yoA8 u?9" jX 6C-z=s)P& 跟单汇票documentary bill
hcyM6:} C*`mM'# \|K;-pL X=>=5' 空头汇票accommodation bill
e6!LS x}y sVl-N&/ P LueVz f"St&q>[s 原始汇票original bill
n/h,Lr)Z rta:f800z 2Y7)WPn 0X^Ke(/89 改写||换新票据renewed bill
#y%!\1M/:A ~j<+k4I~ i@4~.iZ8 }X=[WCKU 即期汇票sight bill||bill on demand
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ba4[ e/^=U7:io kS!viJwtT …days after date||…days after date…日后付款
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D* …months after date||…months after date…月后付款
El@(mOu| :duo#w"K R%'^ gFk8 E>}4$q[r 见票后…日付款…days after sight||…days sight
l~M_S<4n vPD]hs n+PzA[ &cu lbcz 见票后…月付款…months after sight||…months sight
o";Z$tAJkC rSJ9v: Iyyh!MVF Y_QH&GZ 同组票据set of bills
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4 -*XCxU' 单张汇票sola of exchange||sole of exchange
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[;zX(y 1u6^z WASU0 Q^#;WASi 远期汇票usance bill||bill at usance
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GM dX)GPC-D7 X0n~-m"m `3hSLR 长期汇票long bill
z5r$M L*~J%7 E8~}PQW:I >mjNmh7 短期汇票short bill
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FPv 逾期汇票overdue bill
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W x*Y@Q?`>5W 7IjQi=#: 宽限日期days of grace
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:.45u}[ L_K=g_] 电汇telegraphic transfer (T.T)
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''Cay0h 邮汇postal order||postal note (Am.)||post office order||money order
Yl.0aS &[;HYgp Ix(><#P 4M^G`WA}t9 本票promissory note (P/N)
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