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。
)4ok@^. 会计报表statement of account
F:Vl\YZ )#Ecm<.^ -0'<7FSQ g\+!+!"~ 往来帐目account current
a@_n>$LZL /2r&ga& 8u*Q^-fpo0 ?(khoL t 现在往来帐||存款额current accout
'mv|6Y 1)e[F#| R4D$)D pcd?6jh8 销货帐account sales
eMOp}.zt| e*<pO@Uy +pv..\ [ P*L`F 共同计算帐项joint account
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oA <e|B7<. 未决帐项outstanding account
uw>y*OLU+ ieO w& {6}$XLV3l .<K9Zyi 贷方帐项credit account||creditor account
hZ>1n&[@ GB*^?Ii gYpFF=7j<@ W$}2
$}r0U 借方帐项debit account||debtor account
pB VzmQF 80U(q/H%9 !}d_$U$ t,~feW, 应付帐||应付未付帐account payable
;%AY#b4m |>JRJ"CFE 4{$ L]toP e{Mkwi+j 应收帐||应收未收帐account receivable
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khP Ub, w~AO;X*Ke" 新交易||新帐new account
|l~#qeZ% e9F+R@8 =`qEwA ) C#>@W 未决帐||老帐old account
f 0/q{* 8[)"+IFN :dlG:=.W UE/iq\a> 现金帐cash account
_:XX+3W7 $3Sm? U@".XIDQ RHI?_gf& 流水帐running account
6(B[(Af wWJM./y [WR*u\FF qwuA[QkPi 暂记帐||未定帐suspense account
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R KctbNMU]k U uSCqI}; 过期帐||延滞帐overdue account||pastdue account
|Mnc0Fgvy, ib(4Y%U6~ na|23jz4 .|LY /q\A 杂项帐户sundry account
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4P 0$ ](k}B*Abh u0Opn=(_ fTI~wF8! 详细帐单||明细表detail account
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)jH|j 呆帐bad account
XAUHF-"WE p v*f]Yzx 9d+z?J: ^B'N\[ 会计项目title of account
<OGXKv@ 97^)B4 R@[1a+}5 Wl{}>F`W[ 会计薄||帐薄account-book
Gr|102 j'LO'&sQ( KCS},X_ o=Kd9I# 营业报告书||损益计算表account of budiness||business report
<)$JA Nj}-"R\u IoxdWQ4]A 9{R88f?; 借贷细帐||交验帐account rendered
x3=SMN|a 'dd[=vzK :w26d-QR( B"Ttr+ 明细帐account stated
=BgQSs/^c >^adxXw.o 6hf6Z3 =R||c
与…银行开立一户头to open an account with
&}b-aAt a(K^/BT '8"$:y l\t<_p/I)^ 与…银行建立交易to keep account with
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Kw&t\},8@ 继续记帐to keep account
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lk Q` ^}<h_T?<_- c~n:xblv 1|H(q 与…有交易to have an account with
b,-qyJW6 0)9'x)l: m 3"|$0C~ oz?pE[[tm 作成会计帐||有往来帐项to make out an account with
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!U6T (-hGb: eGlPi| 清算||清理债务to make up an account
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_*F&-L hH=}<@z )\fLS d F@kd[>/[ 清洁帐目||与…停止交易to close ones account with
S2"H E` U<.,"`=l rI;tMNs C?7I(b: 结帐to close an account
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[=JHW ffoLCx4o0E 清理未付款to ask an account||to demand an account
pJ3Yjm[l 6@geakq Ggp. %kS6F \[W)[mH_ 结清差额to balance the account with
E@92hB4D" q#t&\M.U rnS&^ NaYr$` 清算to settle an account||to liquidate an account||to square an account
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Im #Bi8>S 审查帐目||监查帐目to audit an account
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<^|=D y-#01Z \ 3HB ?Y\hC0a60 检查帐目to examine an account
7':qx}c#!1 O#B2XoZa+ 2 s<uT @;ob 4sU 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
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fx1C |++\"g 代理某人||为某人on ones account||on account of one
#Zt(g( T ;{f4E)t 7 n(?BZ'&!O 9KGi%UIFvn 为自己计算||独立帐目on ones own account
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Aw ,AEaW 由某人收益并负风险on ones account and risk||for ones account and risk
v2;'F qM8"* dL r%UsUj RSK5 }2 由某人负担for ones account||for account of one
o%sx(g=q6 n>\2_$uDI @z1pE@7jK nX|]JW 按某人指示||列入某人帐户by order and for account of one
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/+ Q3JS( 列入5月份帐目for May account
8c^Hfjr0 c=#V*< L wP A8U\/GP 编入某中帐项下to pass to the account of||to place to the account of
{dXmSuO lNba[;_ ibn(eu<uW E)z=85;_p 寄出清算书to send in an account||to send in render an account
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s)I% 支票薄cheque book
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\T_l 支票陈票人cheque drawer
PB?92py& 0I['UL^!F iph}!3f %:e.ES 持票人cheque holder
gnN"6r1 xZ(ryE% )];Bo.QA CWa~~h<r- 不记名支票cheque to bearer||bearer cheque
P^[y~I#{ ODNZLCB~t +sT S1t EFn[[<&><t 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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(I SW)jDy 未到期支票postdated cheque
qPoN 8>. ],s{%a5wC #7['M;_ ;cfPS 保付支票certified cheque
c<,R,DR K$I`&M( \![ p-mW{ 53WCF[ 未获兑现支票,退票returned cheque
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>!Dp'6 pGd@%/]AO 横线支票crossed cheque
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-Bj 9DdR"r'7 dngG= 普通横线general crossing
b|e1HCH 3JEg3|M( 3,?LpdTS 0*E_D 特别横线special crossing
XK&G `cJ[ fcO|0cQ RT|1M"?$ ;Z); k`j 空白支票blank cheque
V1haAP[# ^?NLA&v< ?j&ZzK'#^ =0az5td 失效支票,过期支票stale cheque
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z69u@ u\;d^A 普通支票open cheque
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Deuye @C%6Wo4l3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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WSgO(y w' E(9gV 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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( T*" 支票换现金||兑现to cash a cheque
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=X9fn 1tLEKSo+ zf&:@P{ 清理票款to clear a cheque
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*] a?yU;IKJ #^BttI 保证兑现to certify a cheque
A{e>7Z72 XhA tf@n r@/@b{= *nYg-) 填写支票数额to fill up a cheque
'4_c;](W p8 Ao{ iCLH @v#,SF { 支票上划线to cross a cheque
684|Uuf7 :%Oz:YxC/ F{.\i *$ "iR:KW@ 开发支票to make out a cheque
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* _-3n'i8 .cHkh^EDY ^/6P~iK' 签发支票,开立支票to draw a cheque||to issue a cheque
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) f%i%QZP ,<Z,- 0S 透支支票to overdraw a cheque
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A 8\^A;5 背书支票to endorse a cheque
!/!ga)Y gO)":!_n W e#,(a V[uSo$k+> 请付票款||清付票款to pay a cheque||to honour a cheque
k}p8"'O ]%y>l j?Y yCA8/)>Gm q2s0g*z 支票退票to dishonour a cheque
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.%d{z}vz 1.+6x4%rV X9NP,6 Gw\..O 拒付支票to refuse a cheque
fIl!{pv[ |35OA/O?X ;kY~-Om M2N8?Ycv3 拒付支票to stop payment of a cheque
SJ<v< B w#[cGaIB amdgb,vh ZZ!">AN`^ 提示要求付款to present for payment
aZCq{7Xs '5 ~cd Z.u1Dz b0YEIV<$ 见票即付持票人payable to bearer
6o7t eX ];4!0\M Y*PfU+y~ #XA`n@2Uoo 支付指定人payable to order
($kw*H{Ah^ {x.0Yh7 W.?/p~ pm ,xGo2 已过期||无效out of date||stale
#MlpOk*G y/c3x*l.xL ?q9]H5\ -PAEJn5$O 请给出票人R/D||refer to drawer
C[G+SA1&W kI)}7e eF22 ~P nAEyL+6U 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
8>,w8(Nt z&tC5]# Bskp&NV': ]5c(:T F 文字与数字不一致words and figures differ
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#aU!f"SS L;%w{,Ji rO$pj~!|Q 支票
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&<]f- 时间已过account closed
7!pKlmQ gK`w|kh` 1wKXOy=v0 L|T?,^ 更改处应加盖印章alterations require initials
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@m9pb+=v 时间已过effects not cleared
3X`9&0:j% KU/r"lMNlU 3W%6n-*u QMsq4yJ)% 停止付款payment stopped
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pB:= 支票毁损cheque mutilated
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( \D? '.Wo% 汇款||寄钱to remit||to send money
7@fS2mu )}`z<)3jP Ig`q[o II=`=H{ 寄票供取款||支票支付to send a cheque for payment
1@}F8&EZ iY,C0=n5Y qY#*LqV B>^6tdz 寄款人a remitter
#T_!-;(Z *#mmk1` AygdAg'\ t<p#u=jOa 收款人a remittee
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Yub}AuU`v Y,)(Q 国外汇票foreign Bill
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ECm 2!sPgIz cmG27\c RO 国内汇票inland Bill
*OG<+#*\_? V/ G1C^'/ N>H@vt~ .*-8rOcc 跟单汇票documentary bill
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H?McBxS ?}cmES kX@ 空头汇票accommodation bill
#KJ# 1 f CU] Zd[rn:9\ \G gh 95y 原始汇票original bill
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J< 改写||换新票据renewed bill
!<p,G`r 6nW)2LV /4an@5.\C og}Ri!^ 即期汇票sight bill||bill on demand
M}\h?s O+}py{ st J?8Mo=U
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}\NZL …days after date||…days after date…日后付款
zEI+)|4?r .Fo#Dmq3 &>JP.//spi WywS1viD …months after date||…months after date…月后付款
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DhyR b)d;eS SOOVUMj 见票后…日付款…days after sight||…days sight
\?xM%(:<Q _i05'_ {=Zy;Er Z =+Z96 见票后…月付款…months after sight||…months sight
!O_G%+>5W q?}C`5%D #r'MfTr '=_(fa, 同组票据set of bills
h9)S&Sk{s +fKOX#% |.N[NY XGl2rX& 单张汇票sola of exchange||sole of exchange
(P|[<Sd bJ^h{] iOk;o= )5}<@Ql 远期汇票usance bill||bill at usance
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G FzInIif 长期汇票long bill
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uZ U^dfNi@q 5CY%h 短期汇票short bill
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@2>UR9j UGcmzwE 逾期汇票overdue bill
E 2nz $mQ0w~:@ =]7o+L4 Q~N,QMr)k& 宽限日期days of grace
P 45Irir b$_81i WNyW1?" S{=5nR9 j 电汇telegraphic transfer (T.T)
_**Nlp*% >#]A2, )~U1sW&t Y(PCc}/\ 邮汇postal order||postal note (Am.)||post office order||money order
*#=Ij r~ kXz~ez 7 x92^0cMf "hk#pQ 本票promissory note (P/N)
F1Z'tjj+ Aw#<: 6- m}"Hm(,6 $.`o
押汇负责书||押汇保证书letter of hypothecation
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[!"x&H]h 8b/$Qp4d `!]|lI!GW 副保||抵押品||付属担保物collateral security
RjWwsC~B ;(i6 X) H>TO8;5( !Z$d<~Mq q 担保书trust receipt||letter of indemnity
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_c/CNs ]\pi!oa JS/'0. HI8mNX3 "j 承兑||认付acceptance
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n- xM jn=\} f?5>V 单张承兑general acceptance
(?4%Xtul1 B>2R-pa4~ dtTn]}J pD{OB 有条件承兑qualified acceptance
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)-2Nc7 ZM<6yj"f 附条件认付conditional acceptance
-xtT,^<B \J^#2{d F[ E'R.: 2-4N)q 部分认付partial acceptance
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