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。
V( }:=eK 会计报表statement of account
z xEL+ P pt?bWyKG 3s*mbk[J 'z8pzMmT 往来帐目account current
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7K12 G!) SV4E0c> ` #0:gEo 现在往来帐||存款额current accout
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O}gV`q; &{5,:%PXw ,};&tR 销货帐account sales
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=<C:d #Bze,?@ 共同计算帐项joint account
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Brw@g8w-X |*Yr<zt 5"VT
K 未决帐项outstanding account
#&+{mCjs je\Ph5 " W<{h,j8 alJ)^OSIe 贷方帐项credit account||creditor account
VO5#Qg en F-Qzrqu S 4IK( 7 z9f-.72"X 借方帐项debit account||debtor account
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o AD>e?u 应付帐||应付未付帐account payable
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-?f0K 1y&\5kB >dXGee>'M 应收帐||应收未收帐account receivable
]|pe>:gf' t|?ez4/{z =HK!(C b#c:u2 新交易||新帐new account
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p>,|50| 未决帐||老帐old account
ZmqKQO wVXS%4|v },?kk1vIT{ <\y@*fg+ 现金帐cash account
Eh`7X=Z7E 2>9C-VL2 hF?1y `20 KM0ru 流水帐running account
'c&Ed \&:nFb%= g9pZ\$J& _{O>v\u 暂记帐||未定帐suspense account
yF:1( 4 yu {d! {6 ' {OgN}'{ phkwN}6 过期帐||延滞帐overdue account||pastdue account
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#kJ" OO\+J 杂项帐户sundry account
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%*/l| PQt")[ w(Ovr`o?9t 详细帐单||明细表detail account
"!P3R1;% ;O5zUl-` %Xd[(Q) 4B;=kL_f 呆帐bad account
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c`fbkX2 P:S .~Jq Po;W'7"Po` 会计项目title of account
7"D",1h ^e5=hH-% I|!OY`ko MKCsv+ 会计薄||帐薄account-book
Ny7 S =?*!"&h j;Gtu 539>WyG5 营业报告书||损益计算表account of budiness||business report
k'Hs}z eNn m~ABC#,2 nAato\mM <}Vrl`?h 借贷细帐||交验帐account rendered
octL"t8w A2FYBM`Q&D sdrfsrNvB- '
BxX0 明细帐account stated
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Hd 与…银行开立一户头to open an account with
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TdLDJR dQX6(Jj 0> E r=,e 与…银行建立交易to keep account with
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z,C}-q 继续记帐to keep account
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hWs V &T~zh1 Kw^ 7>\ 与…有交易to have an account with
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` S@tLCqV4 !|uWH hfB%`x#akQ 作成会计帐||有往来帐项to make out an account with
{TROoX~H? MchA{p&Ol h"W,WxL8 _61gF[r4!Y 清算||清理债务to make up an account
6|=f$a }>|s=uGW Q{>k1$fkV wQf-sk# 清洁帐目||与…停止交易to close ones account with
?$pCsBDo 9=tIz q<<v,ihh 1GRCV8"Z^ 结帐to close an account
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>f` >'$Mp < r;2^#6/Z (WJRi:NP? 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
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> N"R]Yp;j Fo_sgv8O< H?Wya.7 清算to settle an account||to liquidate an account||to square an account
gH vZVC[b @mBQ?;qlK 5DZ#9m/ 5tkAFb4P 审查帐目||监查帐目to audit an account
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$:~Rek (t|Zn@uY 检查帐目to examine an account
,0 sm BO&bmfp7, =WATyY:s ;'K5J9k 转入A的帐户to charge the amount to As account
J8(lIk:e x,-75 L*+@>3mu) ^CX6&d 以计帐方式付款to pay on account
Y.UFbrv BU_nh+dF d0ksG$ 59A}}.@?m 代理某人||为某人on ones account||on account of one
O/Crd/ m(!FHPvN j^JPZ{ej? t*u:hex 为自己计算||独立帐目on ones own account
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3LC 由某人收益并负风险on ones account and risk||for ones account and risk
vE?G7%, HV|,}Wks6s 4HlQ&2O%# IJ"q~r$ 由某人负担for ones account||for account of one
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2%4Wmz 0h_|t-9j T8g$uFo 按某人指示||列入某人帐户by order and for account of one
@9s$4DS D,feF9 0,")C5j QWYJ* 列入5月份帐目for May account
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ga +dt 编入某中帐项下to pass to the account of||to place to the account of
y)@wjH{6 ,zjv7$L #6= w?[u pn:K 寄出清算书to send in an account||to send in render an account
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.y [W&T(%(W- 4r}51 N\ (9a^$C* 支票薄cheque book
7[)E>XRE qE"OB <5051UEu ]/v[8dS(l 支票陈票人cheque drawer
$UwCMPs X Dd|VMW= 9*M,R,y y9ZvV0 持票人cheque holder
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hp. C U0YIL 不记名支票cheque to bearer||bearer cheque
{Sh ;(.u^ Pm7}"D'/ /n&&Um\ ;xTpE2 -~ 记名支票||认人支票cheque to order
?r4>" [ ^\m![T\bX nw<uyaU-t m&3xJuKih 到期支票antedated cheque
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YmG("z pb,d'z\S tH4B:Bgj! 未到期支票postdated cheque
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w%/D%@ 保付支票certified cheque
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pxi3PY? *T1_;4i 未获兑现支票,退票returned cheque
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* Fr-SvsNFB 横线支票crossed cheque
uY*L,j^) U<XG{<2 %yC,^ |s_GlJV. 普通横线general crossing
9gIrt 6 =_^X3z0 i.#:zU%o !)$Zp\Sg 特别横线special crossing
5h*p\cl!Y RnN!2K :(%5:1W ]M3yLYK/P 空白支票blank cheque
vDvFL<`vmD 2g<Xtt7+o EQ_aa@M7 \2z>?i) 失效支票,过期支票stale cheque
qQa}wcU'9p uAk.@nfiEv FI.\%x X>^fEQq" 普通支票open cheque
PvL[e"p a'T;x`b8U, 4M T 7 `sr wC*X4 ' 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
UxBpdm%dvP '%;m?t%q naNghGQ HOi`$vX}N 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
wuBPfb Y-9I3?ar k7^5Bp8= W*G<X.Hf 支票换现金||兑现to cash a cheque
^z\cyT%7t p<%d2@lp u?EN F"kAkX>3} 清理票款to clear a cheque
@6]JIJE qgB_=Q#E L},_.$I? 3' 'me 保证兑现to certify a cheque
<ZW-QN4 H/Jbk*Q }0 ?3:A o;*Q}Gr<M 填写支票数额to fill up a cheque
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ykJ>*z +,l-Nz -RLOD\ZBh 支票上划线to cross a cheque
HKe K<V Bp{Ri_&A tX[WH\(xI 5twhm 开发支票to make out a cheque
MOC/KNb 1H9!5=Ff #;S*V" Xc.`-J~Il 签发支票,开立支票to draw a cheque||to issue a cheque
?4uL-z](V "jCu6Rj d !~Z"9(v'C m+9#5a- 透支支票to overdraw a cheque
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背书支票to endorse a cheque
2zpr~cB= Hp?/a?\Xm qP;OaM
CX 2qp#N% 请付票款||清付票款to pay a cheque||to honour a cheque
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l -qoH,4w AwN!;t_0+N 支票退票to dishonour a cheque
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/RF7j; ce(#2o&` P;*(hY5& 拒付支票to refuse a cheque
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z Ts9uL5i 拒付支票to stop payment of a cheque
.V*^|UXbHi \v/[6&|X0s xC?h2hIt ]f3>-)$* 提示要求付款to present for payment
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r G&dKY h\ W9)&!&<o 见票即付持票人payable to bearer
I_BJH'!t W>LR\]Ti@ $8F
UfJ1@ /<3UQLMa 支付指定人payable to order
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3CJwj 3oqHGA:} 已过期||无效out of date||stale
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3HfQ 请给出票人R/D||refer to drawer
7d vnupLh `x|?&Ytmf9 W%J\qA A=4OWV? 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
9B4&m|g #1[u(<AS Je{ykL?N v2?ZQeHr_( 文字与数字不一致words and figures differ
Lr<cMK< [gB+C84%% =#\:}@J5I +q oRP2 支票
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_j3f Ar(V 时间已过account closed
BzzTGWq\ % `3jL7| "]dI1 g_ ]{iQ21`a- 更改处应加盖印章alterations require initials
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2U 时间已过effects not cleared
$?Wb}DU7_L <qSC#[xu wbHb;] OCU
r{Nh 停止付款payment stopped
&vJH$R c:0L+OF}xY PdCEUh\>y 8RX&k 支票毁损cheque mutilated
/\Ef%@ G9lUxmS< 99S^f:t Y}/-C3) 汇款||寄钱to remit||to send money
+H.`MZ= i$@:@&(~Y G#CXs:1pd+ M{\I8oOg 寄票供取款||支票支付to send a cheque for payment
s>en ^_6|X]tz1T g*Phv|kI 1,~D4lD| 寄款人a remitter
/,dz@ j6YOKJX ~zgGa:uU y*? Jui Q 收款人a remittee
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Mh`4' GmG5[?) g\U-VZ6;p ]yu:i-SfP 国外汇票foreign Bill
j [a(#V{ VQs5"K" I*&8^r:A ),)lzN%! 国内汇票inland Bill
!W\+#ez SKtr tm -} +[ mR~&)QBP. 跟单汇票documentary bill
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F`" 空头汇票accommodation bill
N;R^h? ' *I+Q~4 LscGTs, GB^B r6 原始汇票original bill
edD)TpmE, No$3"4wk CAlCDfKW} @d_M@\r=j 改写||换新票据renewed bill
B:<VA= D=$)n_F =*Lfl'sr_ Fcx&hj1gQ 即期汇票sight bill||bill on demand
/xQTxh1;K {_}I!`opr$ r^ XVB`v LP-o8c …days after date||…days after date…日后付款
z{543~Og59 xG 1nGO <%^&2UMg 7^285)UQA …months after date||…months after date…月后付款
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SJLis"8 7=uj2.J6 见票后…日付款…days after sight||…days sight
JC"z&ka QPx^_jA h(4v8ae ;"I^ZFYX 见票后…月付款…months after sight||…months sight
6Zo}(^Ovz _aphkeqd XZf$K _F&M h;Kx!5)y 同组票据set of bills
=wJX0A| }\f0 A- ,6/V"kqIP #4:?gfIj 单张汇票sola of exchange||sole of exchange
Sdo-nt V9vTsmo( $qiya[&G4 Sz~OX6L 远期汇票usance bill||bill at usance
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e>]A* VVZ'i.*_3? 3Vwh|1? (Z*!#}z
` 短期汇票short bill
_!6jR5&r, J,hCvm EnR}IY&sI R-:2HRaA 逾期汇票overdue bill
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h ^~dWU> :/#rZPPF 宽限日期days of grace
45e~6", sB</DS bOB\--:] _#niyW+?~ 电汇telegraphic transfer (T.T)
0@(&eH= |>Vb9:q9Po Wzh`or j.Hf/vi`z 邮汇postal order||postal note (Am.)||post office order||money order
+z( Lr=G NUZl`fu1Z4 AdEMa}u6 xAr\gu 本票promissory note (P/N)
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3<!7>]A 2HdC |$_+ 押汇负责书||押汇保证书letter of hypothecation
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zdYjF| :]KAkhFkbb 副保||抵押品||付属担保物collateral security
|N2#ItBbW >j/w@Fj NJ<F>3 *T/']t 担保书trust receipt||letter of indemnity
vgPCQO([ ~ a: D^O@'zP=At Nc`L;CP 承兑||认付acceptance
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{. $I=~S[p AKC`TA*E yAt^; 单张承兑general acceptance
[~HN<>L@C siI;"? Upe%rC( KPF1cJ2N 有条件承兑qualified acceptance
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hma8 N)T}P\l ]DcFySyv vzM^$V 附条件认付conditional acceptance
C _Dn{ s_Sk0}e d-qUtgqV86 b=vkiO`2 部分认付partial acceptance
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