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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。   xXa#J)'  
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现在往来帐||存款额current accout 0XQ-   
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销货帐account sales =[8d@d\  
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共同计算帐项joint account @>9A$w$H|a  
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未决帐项outstanding account <W9) Bq4  
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贷方帐项credit account||creditor account z+2u-jG  
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借方帐项debit account||debtor account kt5YgW  
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应付帐||应付未付帐account payable zZw@c?  
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未决帐||老帐old account N_*u5mfQX  
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现金帐cash account sd]0Hx[  
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过期帐||延滞帐overdue account||pastdue account #xD&z^o  
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杂项帐户sundry account ~k"eE V p  
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详细帐单||明细表detail account &*LA_]1@  
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会计项目title of account q!u lE{ ^  
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会计薄||帐薄account-book z&6]vN'  
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营业报告书||损益计算表account of budiness||business report QSl:=Q '  
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借贷细帐||交验帐account rendered &-=G9sb,  
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明细帐account stated 8\W3Fv Q  
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与…银行建立交易to keep account with tXb7~aO  
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继续记帐to keep account !)l%EJngL  
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与…有交易to have an account with s$+: F$Y0  
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作成会计帐||有往来帐项to make out an account with =km-` }I,  
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清洁帐目||与…停止交易to close ones account with NIXcib"tG  
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结帐to close an account D+vl%(g  
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清理未付款to ask an account||to demand an account cO"Xg<#y  
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结清差额to balance the account with 3<.j`JB@&  
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清算to settle an account||to liquidate an account||to square an account (qc!-Isd~[  
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审查帐目||监查帐目to audit an account aK=3`q  
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检查帐目to examine an account S5[RSAbf*t  
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以计帐方式付款to pay on account r(xlokpnb6  
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代理某人||为某人on ones account||on account of one 1#X= &N  
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为自己计算||独立帐目on ones own account H2R^t{ w  
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由某人收益并负风险on ones account and risk||for ones account and risk `]I5WTt*X  
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由某人负担for ones account||for account of one [q{Txe  
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寄出清算书to send in an account||to send in render an account ?D 9#dGK  
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未到期支票postdated cheque UimZ/\r  
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保付支票certified cheque u;1NhD<n  
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未获兑现支票,退票returned cheque _j tS-CnO  
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横线支票crossed cheque BJ r Nbo;T  
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空白支票blank cheque .r"?w  
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普通支票open cheque ajr8tp'  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount (7 iMIY  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges x N)Ck76  
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清理票款to clear a cheque ,Nh X%  
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保证兑现to certify a cheque o~p^`5#  
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填写支票数额to fill up a cheque jT',+   
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开发支票to make out a cheque Dlp::U*N'  
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签发支票,开立支票to draw a cheque||to issue a cheque A[MEtI=Q J  
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透支支票to overdraw a cheque w'C(? ?mH  
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背书支票to endorse a cheque Sj\8$QIXC  
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请付票款||清付票款to pay a cheque||to honour a cheque } 2KuY\5\i  
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拒付支票to refuse a cheque Em;zi.Y+V  
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拒付支票to stop payment of a cheque X(~NpLR  
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已过期||无效out of date||stale }0: =)e  
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请给出票人R/D||refer to drawer /J ^yOR9  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Vx'_fb?wap  
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文字与数字不一致words and figures differ H'+P7*k#M  
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时间已过account closed k@^)>J^  
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更改处应加盖印章alterations require initials E }UlQq  
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时间已过effects not cleared +`zM^'^$  
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停止付款payment stopped HKV]Rn  
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支票毁损cheque mutilated :Fm)<VN"  
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汇款||寄钱to remit||to send money 4Y[tx]<  
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寄票供取款||支票支付to send a cheque for payment >O?5mfMK  
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寄款人a remitter #)z_TM07P  
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收款人a remittee % [b~4,c1  
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跟单汇票documentary bill |hk?'WGc`0  
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空头汇票accommodation bill hi^@969  
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原始汇票original bill 2|8e7q:+*  
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改写||换新票据renewed bill <?zn k8|  
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即期汇票sight bill||bill on demand m WN9/+!  
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…days after date||…days after date…日后付款 X] cI ?  
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…months after date||…months after date…月后付款 M@%$9N)gd  
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见票后…日付款…days after sight||…days sight apFY//(yu  
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见票后…月付款…months after sight||…months sight &ZmWR  
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同组票据set of bills NWx.l8G  
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单张汇票sola of exchange||sole of exchange CI%4!K;{  
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远期汇票usance bill||bill at usance V) Oj6nD]  
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长期汇票long bill \r4QS  
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短期汇票short bill 3JnBKh\n  
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逾期汇票overdue bill ~ 8hAmM  
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宽限日期days of grace 02|f@bP.  
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电汇telegraphic transfer (T.T) Yr7%C  
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邮汇postal order||postal note (Am.)||post office order||money order l,(Mm,3  
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本票promissory note (P/N) Cq-d,  
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押汇负责书||押汇保证书letter of hypothecation c_oI?D9  
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副保||抵押品||付属担保物collateral security 1O<Gg<<,e  
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担保书trust receipt||letter of indemnity [8T   
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承兑||认付acceptance @ P[o  
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单张承兑general acceptance je 9eJUKE  
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有条件承兑qualified acceptance }]8n 3&*  
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附条件认付conditional acceptance bzI!;P1&  
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部分认付partial acceptance   I|RMxx y;  
    
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