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。
.F}ZP0THnZ 会计报表statement of account
m"@M~~bh ;xwa,1] xae}8E d<: VoQM6M 往来帐目account current
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GJO[ 现在往来帐||存款额current accout
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:S?'6lOc( I)DLnnQQ 销货帐account sales
q4(&.Al\@ a<c % Xy/ m5f/vb4l _0^<)OSY 共同计算帐项joint account
K3'`!K a* Z]oa+W+ =s1"<hH}O) MT;<\T 未决帐项outstanding account
].2q.7Yur AUxLch+"5K bIe>j*VPh@ 3vmLftZE} 贷方帐项credit account||creditor account
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gXli) 借方帐项debit account||debtor account
:]e:-JbT4z MdZ7Yep -Qqb/y <k}>eGn 应付帐||应付未付帐account payable
hSr#/d w& )!p=0&z@{ BI,K?D&W- kB"Sh_:m 应收帐||应收未收帐account receivable
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" !tHqF ~SP.&>Q> )d0&iE`@ 新交易||新帐new account
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\bS6w* D@5&xd_@4 未决帐||老帐old account
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Ir:aFF `H^Nc\P# 44RZk|U1J{ 现金帐cash account
u\&oiwSIP SM![ yC G:A~nv9 x-CYG?-x 流水帐running account
"op1x to mkrvWZjZX =5I1[p; _N9yC\ 暂记帐||未定帐suspense account
oQWS$\Rr. %!p14c*J H Nki18ud# dFo9O!YX[f 过期帐||延滞帐overdue account||pastdue account
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o1y f1hi\p0q 杂项帐户sundry account
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A4'e@ *G>V`||RW 详细帐单||明细表detail account
)0fQ(3oOg f(?>z!n0 :[|`&_D9J c@5fiRPv! 呆帐bad account
guC7!P^ 'xC83}!k j+_pF<$f: FrXh\4C 会计项目title of account
3/w) mY-o rU{E} y<<:6OBj y@L-qO+{& 会计薄||帐薄account-book
8>}^W ,;2x.We sPee"9%, =7Wr 营业报告书||损益计算表account of budiness||business report
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:.+?v*%;n &$vW 借贷细帐||交验帐account rendered
KvM}g2" 2A+I8/zRG .Fy f4^0 ]/p)XHKo 明细帐account stated
G(puC4 "& #\[((y:q CS:mO| gGiLw5o, 与…银行开立一户头to open an account with
5 E%dF9q 3KF[ v{ `W8A* {ER%r'(4Z 与…银行建立交易to keep account with
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_ t^=6czk #NAlje( 7 ' Vp6=,P 继续记帐to keep account
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与…有交易to have an account with
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m"C 作成会计帐||有往来帐项to make out an account with
,Z7tpFC axl!zu* H-Uy~Ry*T 8q6b3q:c 清算||清理债务to make up an account
bBQ1~ R |/?)u$U< G?Y2 b HS|X//] 清洁帐目||与…停止交易to close ones account with
~ituPrH%< n=vW oU9 KfXE=v{t `hD\u@5Tw 结帐to close an account
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清理未付款to ask an account||to demand an account
EHT5Gf =H_|007C xud Wmp,,H 结清差额to balance the account with
silTL_$ N/A.1W qY24Y $Nr :YI 清算to settle an account||to liquidate an account||to square an account
:@TfhQV_=Q 1*eWo~G Tc6H%itV V~+{douq 审查帐目||监查帐目to audit an account
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hV a*d>WN.;U 检查帐目to examine an account
3A_7R-sQ R{~Yh.)~ xf8C$|, So*Q8`"-. 转入A的帐户to charge the amount to As account
E3#}:6m }bG|(Wp9 Gw6*0&3') sKhX0,s& 以计帐方式付款to pay on account
&L,zh{Mp FO{K=9O t)74( 8|A*N<h 代理某人||为某人on ones account||on account of one
dZ&/Iz +I0?D mnM#NT5] U:eahK 为自己计算||独立帐目on ones own account
3u7^*$S ?]}1FP T<\Q4Coth {Slc6$ 由某人收益并负风险on ones account and risk||for ones account and risk
I\O<XJO)_ (!Q^.C_m SrfDl* :]Jwcp 由某人负担for ones account||for account of one
)p7WU?&I f)\ =LV F8km8lPQl 2{zFO3i<3 按某人指示||列入某人帐户by order and for account of one
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UBp0;)- 列入5月份帐目for May account
)/h~csy:~ [ZS}P <U=:N~L X#<#7. 编入某中帐项下to pass to the account of||to place to the account of
6X5`npf Vd[[< QfJ?'* vW`{BWd 寄出清算书to send in an account||to send in render an account
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:\1:n ~qm<~T_0 支票薄cheque book
;Y#~2eYCz [)|P-x-< ~HD:Y7 |?0Cm|? 支票陈票人cheque drawer
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M3Q8& ?fDF Rms 持票人cheque holder
Y9ueE+6 wE:hl [>+(zlK" |D%i3@P&ZR 不记名支票cheque to bearer||bearer cheque
r'M|mQ$s> /j!?qID SLO;c{EFH {~ ZSqd 记名支票||认人支票cheque to order
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.Ya]N+r* pc<")9U%/ 到期支票antedated cheque
"BZ6G` =]yJvn" ?"\`u; $:w4_X5T 未到期支票postdated cheque
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TLzg* g4_DEBh 保付支票certified cheque
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-*`ax 未获兑现支票,退票returned cheque
9*2A}dH cAIMt]_ &bBK#d*-u? qYc]Y9fi 横线支票crossed cheque
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:Eq=wbAw 普通横线general crossing
Ha9A5Ao}0 'h_PJ% C"_f3[Z J:Uf}!D 特别横线special crossing
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| &Al9%W 空白支票blank cheque
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n9'S c%c/mata? *IUw$|Z6z) )vO;=%GQ 失效支票,过期支票stale cheque
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^%wj6 {ecmOxKP} x&7%U 普通支票open cheque
H[?~u+ 1C(6.7l ZYZQ?FN \]=qGMwFs 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
2f ]CnD0$ V`?2g_4N WJCEiH z.n`0`^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Gjq:-kX\ #k5WTcE rXXIpQRi$S aG;6^$H~ 支票换现金||兑现to cash a cheque
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X~t] qT evryk,x 清理票款to clear a cheque
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ESp& 保证兑现to certify a cheque
4&;.>{:; BFmYbK vUl5%r2O4 "f\2/4EIl 填写支票数额to fill up a cheque
'gd3 w~ [?$ZB),L8 q/-8sO}q n~N>c*p 支票上划线to cross a cheque
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]bCeJE.+) iaO;i1K5U +N1oOcPC>C 开发支票to make out a cheque
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QT 2f(5C*~ 签发支票,开立支票to draw a cheque||to issue a cheque
/'?Fz*b &RP!9{F< Q>f^*FyOw< > ^fY`x, 透支支票to overdraw a cheque
B$qmXA)ze <SI&e/ 2xRb$QF $+P9@Q$ 背书支票to endorse a cheque
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请付票款||清付票款to pay a cheque||to honour a cheque
oZ95 )'L, |eL&hwqzG `C"Slz:: J7X-=E D 支票退票to dishonour a cheque
j eF1{ % lQQXV5NV )\_xB_K\ 0-cqux2U 拒付支票to refuse a cheque
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pY O-B~~$g 拒付支票to stop payment of a cheque
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xYC 提示要求付款to present for payment
Q(h,P+ p'1n'|$e NhQIpzL) kb1{;c: 见票即付持票人payable to bearer
|8}f q]q(zUtU 9PhdoREb !J!zi 支付指定人payable to order
T.="a2iS2 =Run ?TLEZlB2" adtK$@Yeg 已过期||无效out of date||stale
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RfU1R KTxdZt dj4 g 请给出票人R/D||refer to drawer
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v H4 Y7p 2#&9qGR 84tuN 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
f ^mxj/%L !OM9aITv[ "T5?<c EAo7(d@ 文字与数字不一致words and figures differ
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支票
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Taxi79cH 时间已过account closed
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_()R`= 更改处应加盖印章alterations require initials
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