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。
jHFjd' 会计报表statement of account
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O[ma% E*0 q +?&w'8 .U!EA0B 往来帐目account current
'Z{`P0/^o` .]v>LsbhF OrkcY39"~a f2WVg;Z 现在往来帐||存款额current accout
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]BgZ q8{Bx03m6 Z",0 $Gxu /!]K+6>u 销货帐account sales
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U A;co1,]gR K)'[^V Xh )G2Bx+Z;L 共同计算帐项joint account
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JbRhcg ;]LQ}^MP( 7ys' [G|}r 1uo-?k 未决帐项outstanding account
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%FQ nAP*w6m0j 贷方帐项credit account||creditor account
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G4>zA WL+EpNKSf !zK"y[V 借方帐项debit account||debtor account
z>!./z]p }9ulHiR !!.@F;]W t]B`>SL3W 应付帐||应付未付帐account payable
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I`{/O= 8(? &=>@ (Nzh1ul\} "-:H$ 应收帐||应收未收帐account receivable
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z_t OdNo2SO PS~_a 新交易||新帐new account
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^qL<=UC. 未决帐||老帐old account
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@0F W(62.3d~}? 现金帐cash account
HDhkg-QC U/Cc!WXV] W2<'b05 (%6fZ 流水帐running account
[Vbdsu9 F*G]Na@6D =o~mZ/ 7=M I!!cA?W 暂记帐||未定帐suspense account
CL7_3^2qI /Igz[P^\9 7jw+o*; /\e_B6pF< 过期帐||延滞帐overdue account||pastdue account
g8/ ,E-u 8}BM`@MG Q0-gU+ig iklZ[G%A0 杂项帐户sundry account
"7-}#_!g ;QVTb3Th sC"w{_D@*4 ByE@4+9 详细帐单||明细表detail account
ShQ! '[J r5Q#GY> Swf%WuDj 0[H/>%3O 呆帐bad account
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rBf2 Ro{xprE1 iYiTkq 会计项目title of account
SDbkPx ) M8,Tv*~ N~b0 b;e Ca5LLG 会计薄||帐薄account-book
UOj*Gt& aQHR=.S]X I@qGDKz; NVQ.;" 2w 营业报告书||损益计算表account of budiness||business report
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js 3;jxIo$, 借贷细帐||交验帐account rendered
3{qB<*!p"G h}tC+_"D 60n>FQ< \(`2 @ 明细帐account stated
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%Cj_z 与…银行开立一户头to open an account with
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^paI 4C?4M; GwA\>qXw 与…银行建立交易to keep account with
#I MaN% 8*Fn02 p n2_;:= o[RwK 继续记帐to keep account
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Oc,HnyV+ .*n*eeD, 与…有交易to have an account with
}tBw<7fe !5h8sD; g9;s3qXiG %TAS4hnu% 作成会计帐||有往来帐项to make out an account with
Z0v?3v}9^ S~H>MtX(< -ON-0L 2 ( I4h[ 清算||清理债务to make up an account
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i_\d5 Y^DGnx("m 3(t3r::& cL%"AVsj
> 清洁帐目||与…停止交易to close ones account with
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J)uP o7Z8O,; XM"Qs.E O3T7O`H[ 结帐to close an account
=z"8#_3A f.%3G+ Zl'/Mxg )}"`$6:k` 清理未付款to ask an account||to demand an account
*ZLisq-f 1M_Vhs^ av5a2r0W1 zN;P_@U 结清差额to balance the account with
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@PLJ)RL {98e_z w Q {~$7J 清算to settle an account||to liquidate an account||to square an account
\et2aX ! bZAL~z+ V }kItVx KXl!VD,#`= 审查帐目||监查帐目to audit an account
;!=i|"PG Ahba1\,N$ sV5") /~ [MKG5=kaE 检查帐目to examine an account
<s\ZqL$f z%T|L[(6 ux!YVvTPd NOkgG0Z 转入A的帐户to charge the amount to As account
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3q=9ii 5a@9PX^.J 以计帐方式付款to pay on account
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S'Uuuz7g 3HuGb^SNg Rrl {J/Fp# 代理某人||为某人on ones account||on account of one
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s{HO 为自己计算||独立帐目on ones own account
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h7T),UL 由某人收益并负风险on ones account and risk||for ones account and risk
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C).Vj~ 7m]J7 +4 由某人负担for ones account||for account of one
E'Ux2sh [Y@>,B!V 1 JIU5u) B@6L<oZ 按某人指示||列入某人帐户by order and for account of one
-}h^'# vlEW{B;)Z 5E~^-wX G-RDQ 列入5月份帐目for May account
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< U9 f^u-Myk 编入某中帐项下to pass to the account of||to place to the account of
(*Q:'2e |Nj6RB7 Za3}:7`Gu NT5'U 寄出清算书to send in an account||to send in render an account
02*qf:kTnA >{:hadUH $of2 lA Hk h'h"_r 支票薄cheque book
DU]KD%kl \#B<'J9.` LfFXYX^ blIMrP% 支票陈票人cheque drawer
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I i 61k Q3&q%n|< 持票人cheque holder
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不记名支票cheque to bearer||bearer cheque
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vdlj 记名支票||认人支票cheque to order
Pn[oo_)s MsP6C)dz foQo`}"5 \y=oZk4 到期支票antedated cheque
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BBd 23>[-XZb[O 未到期支票postdated cheque
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]p%o 保付支票certified cheque
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?o^ 未获兑现支票,退票returned cheque
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% z"UC$ g;8 wP5i %'H DP3 横线支票crossed cheque
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ziP }>u `8'2v S\&3t}_ HRDpFMA/~ 普通横线general crossing
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特别横线special crossing
bP9ly9FH {a:05Y "Nj/{BU Nq6'7'x 空白支票blank cheque
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?gga >{IPt]PCn 7D#y $Xu3s~:S 失效支票,过期支票stale cheque
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4F~^RR" 普通支票open cheque
fj5g\m qMNWw\k +hmFFQQ} cu0IFNF}[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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%t\ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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.z`70ot? 支票换现金||兑现to cash a cheque
@%R<3!3v WVy'f|3; e yJ07 EMW6' 清理票款to clear a cheque
2ndn8_l d]l8ei@>h ((k"*f2% lS.Adl^k 保证兑现to certify a cheque
F3qK6Ah. \WCQ>c?~ 0Z9DewwP L8QWEFB| 填写支票数额to fill up a cheque
8-#%l~dr G21o@38e l]R0r{{ ;<AcW.jx 支票上划线to cross a cheque
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Pd*[i7zhC 开发支票to make out a cheque
n{;j 7^q~a(j L_8zZ8 o i6`"e[aT[o 签发支票,开立支票to draw a cheque||to issue a cheque
1sQIfX#2f !+T1kMP+l C9n%!()> 7~/ cz_ 透支支票to overdraw a cheque
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$@W~).! 背书支票to endorse a cheque
+2~kHrv e#(Ck{e %BqaVOKJ"f 'ZfgCu)St 请付票款||清付票款to pay a cheque||to honour a cheque
Bh>L"'.2 A =Wg0eYy\ }SN( ^3N >H2`4]4] 支票退票to dishonour a cheque
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/ 拒付支票to refuse a cheque
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CC+_ 拒付支票to stop payment of a cheque
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V3:{oL J3K=z 提示要求付款to present for payment
&|>+LP@8 {f!/:bM U=on}W3V2 aER|5!7(2\ 见票即付持票人payable to bearer
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t.2 . 支付指定人payable to order
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5\- uo Nkdv'e\ 已过期||无效out of date||stale
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\P&Z !Brtao"m =P-&dN 请给出票人R/D||refer to drawer
v\0 G`&^1 QFyL2Xes/ &K)8 l^B.iB 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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PJnC 文字与数字不一致words and figures differ
]|;+2@kDR ) "#' "}]`64? 2EY"[xK| 支票
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cw;wv+|k 时间已过account closed
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,( ~,'{\jDrS /Y Kd [RQ q^@*{H 更改处应加盖印章alterations require initials
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L]F 时间已过effects not cleared
T?9D?u?] `h}eP[jA ~m%[d.
}e vL/ 3(Bo7 停止付款payment stopped
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fF:57*ys 8$Q`wRt(% KuNLu31% 支票毁损cheque mutilated
)cfi@-J+# <sdgL+&1h )!y>2$20 r aCQtE,. 汇款||寄钱to remit||to send money
?0b-fL^^+l mDD.D3RS ` ]|X_!J- )W@ug,y 寄票供取款||支票支付to send a cheque for payment
5'lVh/ }v1wpv/b( 5<?Ah+1 2 a<\4w' 寄款人a remitter
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9(O lED!}h'4 DF%d/a{] 收款人a remittee
Z[vx0[av& ~W'DEpq_ ~G@NWF?7 :]"5UY?oF 国外汇票foreign Bill
o7y<Zd`Bj Rq4;{a/j D(cD8fn,J 'Kelq$dn# 国内汇票inland Bill
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'|*{%<e2 U }2@ dg D-"-O 跟单汇票documentary bill
(qcFGM22U B5\l&4X w,~*ead aRd~T6I 空头汇票accommodation bill
b3NIFKw ci,(]T+! FT).$h~+4 7KtU\u 原始汇票original bill
HG]ARgOB ]&'!0'3` So5/n7 X)g
X9DA 改写||换新票据renewed bill
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Uy ,@Csa# 即期汇票sight bill||bill on demand
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#- 'afW'w@ tqZ91QpW …days after date||…days after date…日后付款
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xG Q`CuZkP( …months after date||…months after date…月后付款
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K^{j$ 5 nt3gVy I0-1Hr 见票后…日付款…days after sight||…days sight
6v@Prw@.b &-/J~b)" )Rr6@o #rHMf%0 见票后…月付款…months after sight||…months sight
<5Vf3KoC& kV-<[5AWW &Vj@){ R ENCk( 同组票据set of bills
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K 单张汇票sola of exchange||sole of exchange
/cS8@)e4 ]H`wE_2tu V``|<`!gd GTs,?t16/ 远期汇票usance bill||bill at usance
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aGV~ c<13 r=+ 长期汇票long bill
<h(AJX7wsD `JIp$ s:<y\1Ay ?M90K)&g{ 短期汇票short bill
a-*sm~u -O})Y>=} 1^IMoC7$# P, x"![6 逾期汇票overdue bill
e_-g|ukC #kQ! GMZH R0M>'V?e x.t<@y~ 宽限日期days of grace
Z%#e* O0 FC 8<D fwppqIM >$kFYb>~q 电汇telegraphic transfer (T.T)
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y 邮汇postal order||postal note (Am.)||post office order||money order
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u(0q ZW M:Wj192 本票promissory note (P/N)
h5{//0 y j1Ys8k%$l 3 EAr=E] LBio$67F 押汇负责书||押汇保证书letter of hypothecation
2?(/$F9X, do`'K3a" /{({f?k<\/ Q3=X#FQ 副保||抵押品||付属担保物collateral security
+R?E @S `LH 9@Z{ 6l|L/Z_6 K*^'tltJ 担保书trust receipt||letter of indemnity
DN9x<%/- d%@0xsU1 "eoPG#]& \;%D;3Au 承兑||认付acceptance
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SU'lh\E n4?;!p<F h-.^*=]R6 单张承兑general acceptance
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Y6" 有条件承兑qualified acceptance
~m R^j !d0$cF): \>T1&JT r<]^.]3zj 附条件认付conditional acceptance
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部分认付partial acceptance
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