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。
[5*-V^m2 会计报表statement of account
PjW+V` gA1in .l5 "X> WbWW=(N'd 往来帐目account current
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P 现在往来帐||存款额current accout
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-Q* TK/'=8 \g1@A" 销货帐account sales
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7XWBI\SW 共同计算帐项joint account
~yH>Ko9F} WriN]/yD ^r_lj$:+$ kz;_f 未决帐项outstanding account
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6Su@a%=j /+t[, zHOE.V2Qo 贷方帐项credit account||creditor account
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YQ@6innT 借方帐项debit account||debtor account
N[<`6dpE o$`kpr <uKm%~xi< }`N2ZxC0AQ 应付帐||应付未付帐account payable
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_ Ji:iKkI 8{<[fZyC ?5v5:U(A 应收帐||应收未收帐account receivable
2ZG1n# zL},`:(. /3[9{r W_,;eyo 新交易||新帐new account
](=wlq) 99Yo1Q0 YqSXi~. R=?po= 未决帐||老帐old account
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bLM"t0 yLz,V} 现金帐cash account
^'[@M'`~L xOL)Pjo/m '#N5i .y7) XLC 流水帐running account
0)oN[ C. Ja;RFq >GznG[Ku HD:%Yv 暂记帐||未定帐suspense account
^5^}MB% IjDT'p_ +~4bB$6*4) \5[D7} 过期帐||延滞帐overdue account||pastdue account
.i+* #djx -N7xO) B8UZ9I$n D!RE-w92X 杂项帐户sundry account
e*P=2*]M >WGP{ r6n5 Jz .IH@_iX 详细帐单||明细表detail account
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6 呆帐bad account
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TG8h 9si}WqAw `.>k)=F& 会计项目title of account
"X5_-l ;V~rWzKM( 0F+zG)G" w#xeua|*I# 会计薄||帐薄account-book
<rB3[IJo 2Io6s' {xv?wenE v_z..-7Dq+ 营业报告书||损益计算表account of budiness||business report
Ak6MPuBB- ut$,?k!M "]T$\PJun JY2/YDJ 借贷细帐||交验帐account rendered
^XBzZ!h| Y$`eg|$ h`5YA89 tyEPU^PM 明细帐account stated
(T|TEt 5iQmZ[ R<;OEN W|25t)cJ8h 与…银行开立一户头to open an account with
!/j,hO4Z4 yuHZ&e J3e:Y! ~+N76BX 与…银行建立交易to keep account with
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|g 继续记帐to keep account
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, 4^DVW*OiI 与…有交易to have an account with
M18qa,fK{ e}42/>}#D +T0op4 yiVG ]s 作成会计帐||有往来帐项to make out an account with
u8YB)kG 90/vJN /!GKh5| Y?yo\(Cdx 清算||清理债务to make up an account
mn]-rTr I^~=,D x\hWyY6J[ A4G,}r *n 清洁帐目||与…停止交易to close ones account with
7} be>( 'K@-Z] Hm %g_Mt HH)"]E5 结帐to close an account
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? CjZZm^O 清理未付款to ask an account||to demand an account
Q%ruQ# ~>V-*NT8 pDu{e>S|: L#D9@V'z 结清差额to balance the account with
CqqXVF3 RMoJz6^> xS'zZ%? o+nG3kRD 清算to settle an account||to liquidate an account||to square an account
v:KX9A. LVnHt} %*lp< D 5h0>!0 审查帐目||监查帐目to audit an account
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ja[4. WwuZ(>| 检查帐目to examine an account
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转入A的帐户to charge the amount to As account
?Gd sOg^ bAf,aV/C&| 17}$=#SX c-kA^z{f 以计帐方式付款to pay on account
#,L~w o(*F])d; ?i~g,P]NK 5IW8=$k~.) 代理某人||为某人on ones account||on account of one
0DNU,u f~=r*&U @6 /yu>% !}y1CA 为自己计算||独立帐目on ones own account
G@gh#[b {.st`n|xz =m7H)z)i*J +2RNZEc
由某人收益并负风险on ones account and risk||for ones account and risk
q$[n`w- j!\dn!Xwt ju|]Qlek @o>EBZ7MS 由某人负担for ones account||for account of one
!aPD}xCH# R(k}y,eh.` pMR,#[U< { p;shs5 按某人指示||列入某人帐户by order and for account of one
*5k+t mN*?%t ^T6S()G oFCgu{\kt 列入5月份帐目for May account
~.^AL}zm_ yto[8;)_ K R, z^9 gl{B=NN 编入某中帐项下to pass to the account of||to place to the account of
.2W"w)$nuq ,zhJY ?sk `&!k!FZY* C&+6>L@ 寄出清算书to send in an account||to send in render an account
5G[x }4U 7"4z+w k?*KnfVh! l30Y8t~d 支票薄cheque book
`zA#z /> O^Q,-=tA\ .5w azvA =Mj0:rW 支票陈票人cheque drawer
+D&Pp0xe o.m:3!RW aI3CNeav aS84n.?vq 持票人cheque holder
zF`3gl. r^0F"9eOL 29&bbfU ),(V6@Z? 不记名支票cheque to bearer||bearer cheque
}!p`1]gem t~``md4 IgIYguQ XJ1=m 记名支票||认人支票cheque to order
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到期支票antedated cheque
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Qz) z//VlB =Yz'D|=t 未到期支票postdated cheque
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>` KC`q#&dt [P~hjmJ(y 保付支票certified cheque
M|,mr~rRG <\ `$Jx# I_1e?\ n]}W``=7 未获兑现支票,退票returned cheque
x/!5K|c q%Yn;g|_ bD^b wE]K~y!` 横线支票crossed cheque
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?m6R=)h F@ Swe n_?tN\M 普通横线general crossing
!-<p,z ^r6!l. m_+sR!\H8 5Xn.CBd] 特别横线special crossing
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2*w0t:Yxe J(DN! 空白支票blank cheque
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*Sq AN!s{7V3 PHOP%hI$ 失效支票,过期支票stale cheque
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`F >/[GTqi M?m,EQh. 普通支票open cheque
U_x )#,4 BTgG4F/) 4}+/F}TbJ5 G uz"wY 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
Gmwf4>" Ym%xx!9 )e5 @ '3zc|eJt& 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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}Ad_#q 支票换现金||兑现to cash a cheque
PB;eHy 1-lu\"H` %_ !bRo ck?YI]q| 清理票款to clear a cheque
:#@ = B] {~Rk2:gx .o) `m9/ lXcx@#~ 保证兑现to certify a cheque
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6DH~dL_",% 填写支票数额to fill up a cheque
Z&;uh_EC 6I@h9uIsze 0$,SF3K 5[c^TJ3 支票上划线to cross a cheque
H\TI[JPAl '7XIhN9 dqN5]Sb2B ~l)-wNqR4r 开发支票to make out a cheque
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VE8V- +E{|63~q 签发支票,开立支票to draw a cheque||to issue a cheque
#Y$hNQQ$F J+`VujWT 4^M ~]QHk?[wc 透支支票to overdraw a cheque
%}%Qc6.H @3zg=?3 rk #sy$ @)fd}tV 背书支票to endorse a cheque
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AMo:Jqv 请付票款||清付票款to pay a cheque||to honour a cheque
/pT=0= 3.*8)NW .>WxDQIo RS8Hf~0G 支票退票to dishonour a cheque
{GQ^fu;q "g1)f"pL O6LS(5j2 MRdduPrM%$ 拒付支票to refuse a cheque
c-(UhN3WG Dy:|g1> PK `D8)=u / G7vwC 拒付支票to stop payment of a cheque
s+<Yg$) Z'.AA OG "$YJX1u3 9po3m]|zy 提示要求付款to present for payment
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见票即付持票人payable to bearer
67Th;h*sh kZmpu?P oY H^_V }khV'6"'| 支付指定人payable to order
y.< m#Zzt M 0U0;QJ VgZsB$Ori q1d}{DU 已过期||无效out of date||stale
Yp^rR }N P&*2pX: K3#@SYj ;'#8tGv= 请给出票人R/D||refer to drawer
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=b j}.\]$J 1cpiHZa %[ Z \S0C 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Ws|j#X< Nh_Mz;ITuu "hH.#5j 7o#I,d~ 文字与数字不一致words and figures differ
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3^ _x(o*v[Pt 支票
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L.*M&Ry 时间已过account closed
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9n~ 1mOh{:1u 更改处应加盖印章alterations require initials
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>UiYL}'br6 时间已过effects not cleared
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停止付款payment stopped
96( v Vc&!OE qr"3y ;g+N&)n 支票毁损cheque mutilated
4'/nax$Bx; i&bA2p3+d tkeoNuAM fg_4zUGM+g 汇款||寄钱to remit||to send money
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)avF vdivq^%=a 寄票供取款||支票支付to send a cheque for payment
t5\-v_mG=& pjKWtY@=X f-vCm 5f il4^zj82 寄款人a remitter
}~e8e Lb:g4A" _|kxY'_[8 jS]ru-5. 收款人a remittee
3]}D`Qs6 ^oBtfN>4 g:g\>@Umo %(3|R@G
. 国外汇票foreign Bill
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nsLf?>] 36}?dRw#p 国内汇票inland Bill
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#fH% e'6/`Evqz V,lOt4b Z]>O+ 跟单汇票documentary bill
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^k+w 9UdM`v)( V\ZG d+? BTqS'NuT 空头汇票accommodation bill
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]/ '.IW.{;$ 原始汇票original bill
dyz2.ZY~2 @Q)OGjaq TV)h`\|Z* DU0zez I9 改写||换新票据renewed bill
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l_\71 即期汇票sight bill||bill on demand
|7'df &CA YqhAZp< [\^n= N({MPO9 …days after date||…days after date…日后付款
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t[7 k3lS8d7 \pa"%c) Q3kdlxXR …months after date||…months after date…月后付款
yZ0-wI Jj; L3S hQ,ch[j' Uf:` 见票后…日付款…days after sight||…days sight
{f Py=,>Nb 'F+C4QAq "Gsc;X'id (yH'{6g\ 见票后…月付款…months after sight||…months sight
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~.wXyoC U$O\f18 同组票据set of bills
G)EU_UE9 8}I$'x ISYXH9V 29;?I3<
* 单张汇票sola of exchange||sole of exchange
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R`4sE pR*VdC _mY Km qMFB62 S]}nm 远期汇票usance bill||bill at usance
N H[kNi' C8J[Up rMdt:` Ot4 Z{mA 长期汇票long bill
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!6Xr 0z`a1 %U 短期汇票short bill
Y@;CF 8H%;WU9- 3atBX5 QE^$=\l0 逾期汇票overdue bill
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T| p2hB8zL 宽限日期days of grace
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9:{m VpE*(i$ P}Gj%4/G 电汇telegraphic transfer (T.T)
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T4 邮汇postal order||postal note (Am.)||post office order||money order
)MtF23k)g Lm iOhx 35h8O,Y Xc =Y 本票promissory note (P/N)
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)/vq-9 ~k"=4j9 押汇负责书||押汇保证书letter of hypothecation
R"-mKT} d?y4GkK >"??!|XG^ ^
sOQi6pL 副保||抵押品||付属担保物collateral security
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6gL#C& Df}A^G >X S-a]j;U 担保书trust receipt||letter of indemnity
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tJH7 f&=AA@jLv 承兑||认付acceptance
)cW#Rwu_A4 ~IY% +G$4pt|= &p