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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   zBg>I=hiG  
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贷方帐项credit account||creditor account KZ_d..l*W  
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借方帐项debit account||debtor account rS1mBrqD  
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营业报告书||损益计算表account of budiness||business report 5_4Y/2_|  
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清算||清理债务to make up an account zE"ME*ou  
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结清差额to balance the account with p"9a`/  
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清算to settle an account||to liquidate an account||to square an account 5@3[t`n'  
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寄出清算书to send in an account||to send in render an account .J' 8d"+  
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记名支票||认人支票cheque to order ey<u  
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未到期支票postdated cheque Z!=/[,b  
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保付支票certified cheque Wq 7 c/ |  
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未获兑现支票,退票returned cheque x<60=f[O2R  
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失效支票,过期支票stale cheque Gd EkA  
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普通支票open cheque n[n0iz1-  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount xy46].x-  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges "RuJlp  
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保证兑现to certify a cheque R"e~0WO  
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填写支票数额to fill up a cheque f<9H#S:  
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开发支票to make out a cheque 6xr$  
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签发支票,开立支票to draw a cheque||to issue a cheque xU@YBzbk  
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透支支票to overdraw a cheque !EF~I8d\]  
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请付票款||清付票款to pay a cheque||to honour a cheque !Y!Cv %  
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拒付支票to refuse a cheque / S$p_7N  
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拒付支票to stop payment of a cheque * ;Dd:D9  
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提示要求付款to present for payment N)lzX X  
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见票即付持票人payable to bearer as)2ny!u  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds RU,f|hB 4  
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停止付款payment stopped n!|K#  
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支票毁损cheque mutilated 9xB^dKM3  
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汇款||寄钱to remit||to send money Tg&{ P{$  
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寄票供取款||支票支付to send a cheque for payment ^LfCLI9Z  
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国内汇票inland Bill 4(R O1VWsb  
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跟单汇票documentary bill 9HLn_|yU  
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空头汇票accommodation bill H'<9;bD -  
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改写||换新票据renewed bill u z ` H  
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即期汇票sight bill||bill on demand Bo`fy/x#  
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…days after date||…days after date…日后付款 Al3Hu-Hf;`  
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…months after date||…months after date…月后付款 Ki^m&P   
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见票后…日付款…days after sight||…days sight C UnZ}@?d  
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见票后…月付款…months after sight||…months sight To]WCFp6@  
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单张汇票sola of exchange||sole of exchange #E^%h  
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远期汇票usance bill||bill at usance PaMi5Pq  
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长期汇票long bill 5iG|C ~  
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短期汇票short bill 6du " ^g  
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逾期汇票overdue bill cAVe(:k)  
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邮汇postal order||postal note (Am.)||post office order||money order /PPk p9H{  
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本票promissory note (P/N) IdzF<>;W  
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押汇负责书||押汇保证书letter of hypothecation eC[g"Ef  
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副保||抵押品||付属担保物collateral security u:g(x+u4:  
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担保书trust receipt||letter of indemnity ~+CNED0z+  
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承兑||认付acceptance ip1jY!   
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单张承兑general acceptance eRVu/TY   
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有条件承兑qualified acceptance ZJR{c5TE  
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附条件认付conditional acceptance n>#h(  
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部分认付partial acceptance   Y J1P5u:  
    
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