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。
;HBKOe_3 会计报表statement of account
+PnuWK$ ,na}' A@a` yZ!~m3Q q{Gh5zg5O 往来帐目account current
_ X rg;4INs# E=8GSl/Jx [MQ* =* 现在往来帐||存款额current accout
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931| 3#x1(+c6 销货帐account sales
k]C k%[d am!ssF5s #'},/Lm@ $9j>oUG 共同计算帐项joint account
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r*8a!jm? St(jrZb +*xc4 未决帐项outstanding account
Q=>5@sZB GLESngAl *iY:R ?w!8;xS8 贷方帐项credit account||creditor account
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82) CJh,-w{wJ" IA&V?{OE@I <KK.f9^o( 借方帐项debit account||debtor account
2@?X>, r73W.& OiXO<1'$ +}1zw< 应付帐||应付未付帐account payable
=-~))!( j!NXNuy: [mQ1r*[j 5073Q~ 应收帐||应收未收帐account receivable
)A%* l9\nG b{,v?7^4 "f<gZsb z. X
hE \ 新交易||新帐new account
L1I1SFG }:YL'$:5! Z*f%R\u nSh~mP 未决帐||老帐old account
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^Q'] JIw?]xa* 现金帐cash account
N$#~& K?[Vz[-Fc ,52Lm=n v0!|TI3s 流水帐running account
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$Uv*Gj ]\ !ka/% 暂记帐||未定帐suspense account
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alq D!OY <? 过期帐||延滞帐overdue account||pastdue account
EI*~VFx ;+(_stxqV9 ||*F.p R4VX*qkB 杂项帐户sundry account
*k_<|{>j( C|Y[T{g?t %*!6R:gAp 4)OOj14-V 详细帐单||明细表detail account
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8X) yQ[ ;.<%v 呆帐bad account
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" iX{2U lF7 HfhI9f_ x 会计项目title of account
s@iY'11 ?!jJxhK<h <QFayZ$ B+~ /-3 会计薄||帐薄account-book
QD{1?aY DiOd!8Y f OR9 N/ %{4U\4d@' 营业报告书||损益计算表account of budiness||business report
U^GVz%\ p&V64L:V ;92xSe"Ww =H23eOS_# 借贷细帐||交验帐account rendered
e(a,nZF. |>xuH#Q ,D*bLXWh >g>r_0. 明细帐account stated
8@LWg d w{dRf!b69 13Z,;YW 0M&n3s{5I 与…银行开立一户头to open an account with
b?KdR5 /3rNX}tOMH UCmy$aW @ :PMb Ub 与…银行建立交易to keep account with
x=xo9wEg Mb[4_Dc L5zCL0j` GVlT+Rs7 继续记帐to keep account
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;H i~v[3e9y7 与…有交易to have an account with
LXxQI(RO &xB9;v3 #[x*0K-h /D;ugc*3 作成会计帐||有往来帐项to make out an account with
%5zIh[!1$ sCY #o}/' 2*O#m 清算||清理债务to make up an account
+:ms`Sr> wE=I3E % tF-l=ph}` ({C[RsY=6 清洁帐目||与…停止交易to close ones account with
;T0X7MNx C@:X9NU |4pl}:g/Z B=n90XO | 结帐to close an account
ulW>8bW& _6c/,a8;*J r0[<[jEh Z:AB(c 清理未付款to ask an account||to demand an account
9)S3{i6w 1,OkuyXy!> `W+-0F@Y?@ S&IW]ffK 结清差额to balance the account with
/*BU5 c u";rnj pL[3,.@WA Hik=(pTu> 清算to settle an account||to liquidate an account||to square an account
#W8?E_iu XgnNYy6W _{#K uK(]@H7~!c 审查帐目||监查帐目to audit an account
1QD49) =X5w=(& YRBJ(v"9 6S{F4v2/0 检查帐目to examine an account
<>f;g"qS k=9+"4: T*#M'H7LSQ ]ke9ipj]: 转入A的帐户to charge the amount to As account
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S!$S'{f< +UX~'t_'v 7R79[:uwJ 以计帐方式付款to pay on account
R6Md_t\ )hQ]>o@i{ d*6/1vyjT _e>N3fT 代理某人||为某人on ones account||on account of one
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vx 为自己计算||独立帐目on ones own account
Gukvd6-g9b SYsO>`/ ) 1##@'L|u VKYljY0# 由某人收益并负风险on ones account and risk||for ones account and risk
sk8DW WW6-oQs_#* ,aS+RJNM "mE/t ( 由某人负担for ones account||for account of one
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ih LQ%QFfC 7_j t =sr v9 /37AU 按某人指示||列入某人帐户by order and for account of one
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.wnn 3$P gk?H@b* wVI_SQ<8V 列入5月份帐目for May account
F{Yr8(UHA "0 %fR" 9yTDuhJ6 V6c8o2G;+ 编入某中帐项下to pass to the account of||to place to the account of
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QL} [Rq|;p 寄出清算书to send in an account||to send in render an account
`DSFaBj, bw/mF5AsW H$^9#{ ]:2Ro:4Yv 支票薄cheque book
baTd;`Pn c'VCCXe 'CJ_&HR dZ*&3.#D5 支票陈票人cheque drawer
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l@dj gG.+3= 持票人cheque holder
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.S-.Mr ?G!p4u?C 不记名支票cheque to bearer||bearer cheque
vNdX r7}KV| M l'2vo=IQ <Tbl|9 记名支票||认人支票cheque to order
^e_uprZWm :iE`=( o 0d:t=LKw) D_ej%QtB@ 到期支票antedated cheque
]xb2W~ "^{Hta Ywt9^M|z; Vx5fQ mx 未到期支票postdated cheque
XrMw$_0) x@O)QaBN! n[i:$! , 7iv g3* 保付支票certified cheque
n,-*$~{ {`)oxzR A4d3hF~ l` o,J8n;"l 未获兑现支票,退票returned cheque
H0lW gJmi| YB)I%5d;{ =1!.g"0 !,b&e 横线支票crossed cheque
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5=9Eb ,.=7{y~ 普通横线general crossing
?/@XJcm+ ;.$vDin6 G'wW-| I'n}6D.M 特别横线special crossing
apM)$ ;<0~^,Xm qn{9vr c;yp}k]\ 空白支票blank cheque
x|^p9m"=% &FZ~n?;hQ |L}tAS`8 !VudZ]Sg 失效支票,过期支票stale cheque
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a-s9< 普通支票open cheque
5yV>-XT+- G(F=6L~; Gw6!cp|/ ,]9p&xu 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^foCcO $|!3ks 6Rg>h `!ja0Sq]U 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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K^b'<} $|p 8yZs>Og? G-vkkNj%e 支票换现金||兑现to cash a cheque
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,j| j/ARTaO1]" aE:$ N#|Qa K}whqe]j 清理票款to clear a cheque
)7E7K%:b, tgeXX1Eq! UhU+vy6)/ +j8-l-o 保证兑现to certify a cheque
!L)|N< K[9P{0hA x;STt3M~ Q+U" % 填写支票数额to fill up a cheque
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}}l 支票上划线to cross a cheque
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开发支票to make out a cheque
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7yQ S1i~r+jf ,x[~|J! ehMpo BL 签发支票,开立支票to draw a cheque||to issue a cheque
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_[ VZk;{ 透支支票to overdraw a cheque
6\QsK96_ s|:j~>53 h4~VzCR4x\ R?2T0^0 背书支票to endorse a cheque
QT(]S>--n Y5mk*Q#q M=5hp&= .&KC2#4 请付票款||清付票款to pay a cheque||to honour a cheque
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uPfB 3#`Sk`z< 支票退票to dishonour a cheque
*E/CNMn=E ^/$U(4 e~6>8YO+7j ?y~"\iP 拒付支票to refuse a cheque
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#<-%% S\2@~*{-8 拒付支票to stop payment of a cheque
{-)I2GJav <M,=(p{ ,@8*c0Y~<! e{ZS"e`! 提示要求付款to present for payment
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"(&__ [](] "r (^)(#CxO 见票即付持票人payable to bearer
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3 %hRH80W| )=#zMdK& 支付指定人payable to order
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' o-<.8Z}>at 已过期||无效out of date||stale
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x0dBg~I N >];xb> 请给出票人R/D||refer to drawer
Es1T{<G|w p!`S]\XEB Fma#`{va 3?wL)6Uj8J 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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7 文字与数字不一致words and figures differ
SA,+oq( 1Zgv+. xL!@$;J m]ALW0 支票
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g_(O7 时间已过account closed
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_<?p& S2~im?^21 更改处应加盖印章alterations require initials
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-dH]_ 时间已过effects not cleared
?s9f}> xc1-($Q, b'(Hwc\ t F<Z13]| 停止付款payment stopped
0$.;EGP Zy^ wS1io VJ-To} iY3TB|tMt 支票毁损cheque mutilated
E-HK=D&W/ G8Zl[8 _16r8r$V X->` ~-aj 汇款||寄钱to remit||to send money
9&OhCrxW- NrfAr}v'E )$QZ",
&5 K5(:0Q.5y 寄票供取款||支票支付to send a cheque for payment
fvZ[eJ wI#R\v8(`n )bK3%>H# =nG>aAG 寄款人a remitter
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rS.* 'OsRQ)E UZ7ukn- 收款人a remittee
o(oD8Ni Qsr+f~"W $%?[f;S3, +Al*MusS 国外汇票foreign Bill
J?qikE& FtybF r.v.y[u 6:`4bo 国内汇票inland Bill
{6HgKI BYb"[qPV a- 7RJ. NsL!AAN[V 跟单汇票documentary bill
[&:dPd1_ He}"e&K hGU 3DKHT NdM \RD_R 空头汇票accommodation bill
xgZ<.r :Oi}X7\ 7O'u5N i6xzHfaYG 原始汇票original bill
gmtS3, M8f[ ck agnEYdM_ ^ARkjYt 改写||换新票据renewed bill
:<,tGYg/! 9oj0X>| 1 DfVSG1g 92 1s'" 即期汇票sight bill||bill on demand
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^ v'SqH,=d LN=#&7=$c lYy:A%yDT …days after date||…days after date…日后付款
f:ep~5] G HK`r9frn DN|+d{^lN Nd**":i$ …months after date||…months after date…月后付款
5$/Me=g< CiIIlE4 E{[>j'dwc SHqz&2u 见票后…日付款…days after sight||…days sight
kjOI7` DU &IkHP/ _`xhP-,`S z=qxZuFkDs 见票后…月付款…months after sight||…months sight
VaTA|=[; BqDOo(%1) .zvvk z"V`8D 同组票据set of bills
\;!g@?CA 0|]qWcD /!W',9ua6 "2`/mtMon 单张汇票sola of exchange||sole of exchange
gX/? ._`?ZJ HVNX"`]" eyG[1EEU 远期汇票usance bill||bill at usance
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D]p! 0B(Y{*QB (b+o$C 长期汇票long bill
-9$.&D| vJ uL+'[i _>G=xKA#e LEY k 短期汇票short bill
U6~79Hnt y1 Y ccgV-'IG9 `&SBp }W} 逾期汇票overdue bill
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p TGI`}# 7:wf!\@I x24&mWgU 宽限日期days of grace
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[6oqZ 电汇telegraphic transfer (T.T)
@0iXqM#jH b%e7rY2 d>x(Bj6 ='<*mT< 邮汇postal order||postal note (Am.)||post office order||money order
>!#or- C 1|5TuljTd MDfC%2Q 3y*dBw 本票promissory note (P/N)
1K[y)q S5wkBdr{ #=I5_u y_{v&AGmgm 押汇负责书||押汇保证书letter of hypothecation
\n0MqXs# UsdUMt!u BzI( 4,:)%KB"V 副保||抵押品||付属担保物collateral security
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'yI* 5>~q4t)6z} P.O/ZW>g ybpU?n 担保书trust receipt||letter of indemnity
HkyN$1s k]yv#Pa D~@lpcI >RKepV(X7 承兑||认付acceptance
?^{Ey[)'( C<N7zM wT ib~EQ?u{ \$2zF8 单张承兑general acceptance
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6\ v wO"ezQ $"`e^J9!! Is}?:ET 有条件承兑qualified acceptance
5z"[{#/ ]VK9d;0D XC\'8hL: "S3U]zw0_ 附条件认付conditional acceptance
PF:E{_~ qnf\K} qF4DX$$< M[KYt"v 部分认付partial acceptance
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