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。
kuX{2h*` 会计报表statement of account
n^xB_DJ~ 3=@lJ?Ym .5s#JL %k+G-oT5 往来帐目account current
O/{X:Ja{ :"im2J "kdmqvTHK0 @Q%9b )\\ 现在往来帐||存款额current accout
iL48 X"sc'#G T s+fjQo4 v9_7OMl/x 销货帐account sales
f6$$e+ 8hZYZ /T J]-z7<j'] Md5|j0#p 共同计算帐项joint account
=^5,ua6 9!>Ks8'.d cxig <W +9fQ YJBA 未决帐项outstanding account
wRj||yay#- 6eB2mcV mzGMYi* hN"cXz"/ 贷方帐项credit account||creditor account
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io x o{y9VS Q&?^eOI( f [DZ 借方帐项debit account||debtor account
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Pxy+W*t cAQ_/> 应付帐||应付未付帐account payable
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\tj t}X+P`Ovq 应收帐||应收未收帐account receivable
esk~\!d 7 ~9Lj ? `+G0VT C9VtRq 新交易||新帐new account
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5N9.th zEMZz$Y 未决帐||老帐old account
%s),4 &0k`=?v$ MD+e!A# o u 2%E(pr 现金帐cash account
pm>$'z!.): `Re{j{~s #J`MR05 -E+LA 流水帐running account
=>Q$S ~LU$ n o^ ZQI;b0C 8 \Uy 暂记帐||未定帐suspense account
9?Q0O\&uP SFkB,)Z N E/{v6S{)Y i~i
?M) 过期帐||延滞帐overdue account||pastdue account
ZO*?02c i0g/'ZP ohlCuH3 VxqoE]Dh 杂项帐户sundry account
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)tp;2rJ/ bS&XlgnKi _`d=0l*8 详细帐单||明细表detail account
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cV'* !vGJ7 呆帐bad account
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6W7_ 会计项目title of account
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CJf4b:SY@ "VI2--%v3 会计薄||帐薄account-book
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XM< IiZXIG4H 营业报告书||损益计算表account of budiness||business report
.&;:X ) !I+F8p !+Zso& 5O]eD84B 借贷细帐||交验帐account rendered
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o6 明细帐account stated
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` 与…银行开立一户头to open an account with
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Cg&:+ 与…银行建立交易to keep account with
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_GsHT\ 继续记帐to keep account
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Z =fcRH:B: 4$Ud4< 与…有交易to have an account with
C`b)}dY u=&$Z WlRaD%Q yPT\9"/ 作成会计帐||有往来帐项to make out an account with
.(X!*J]G ?7Skk ggHz-oNY '$Fu3%ft 清算||清理债务to make up an account
g#r,u5<*? 7-2,|(Xg O+PRP"$g" sp&g 清洁帐目||与…停止交易to close ones account with
2hFOwI z.0!FUd v\Edf;( "= >8UR 结帐to close an account
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Nl DPylc9[- 清理未付款to ask an account||to demand an account
R*>EbOuI M<cm] a.B<W9$` u!9bhL` 结清差额to balance the account with
7!('+x(> "Tc[1{eI W=zp:6Z~ 1j\wvPLr 清算to settle an account||to liquidate an account||to square an account
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&WHK|bl 6M X4h 8npjQ;%4> 审查帐目||监查帐目to audit an account
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v0Xj !?J?R-C nCPIpw,]M A\T9>z^k 检查帐目to examine an account
^9 {r2d&c Qm2(Z8Gh [eZ'h8 T8\%+3e. 转入A的帐户to charge the amount to As account
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Sn-D|Z ~PiCA avEsX_. 以计帐方式付款to pay on account
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T% 代理某人||为某人on ones account||on account of one
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^e:,{ -K U@0G r!HB""w 为自己计算||独立帐目on ones own account
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GU 2~q(?wY FN29 5:Iuw eVB.g@%T 由某人收益并负风险on ones account and risk||for ones account and risk
4{J'p19 iWMgU:T 4&'_~ qU H\ONv=}7I 由某人负担for ones account||for account of one
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ts~$'^K[- 按某人指示||列入某人帐户by order and for account of one
Q5pm^X._j W.VyH|? )0xEI a@U0s+V&a0 列入5月份帐目for May account
NzuH&o][ 6v9A7g;4. ]#Q'~X W o;M-M(EZQ6 编入某中帐项下to pass to the account of||to place to the account of
G?QU|<mj< /e4#DH rkC6-9V ky98Bz% 寄出清算书to send in an account||to send in render an account
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. Il,^/qvIY 支票薄cheque book
9\[A%jp#K@ x8wal[6 m1(cN%DBd _I}rQfPJ 支票陈票人cheque drawer
BdZO$ALXL 2gb MUdpp JdW:%,sv O`W&`B(*k 持票人cheque holder
*,=WaODO % t?R=a- ZI |`yzH$,F ;Z(~;D 不记名支票cheque to bearer||bearer cheque
ua!g}m~ VIjsz42C Mb0cdK?hA K;_.WzWD= 记名支票||认人支票cheque to order
Sk 10"D B/ !rMl" Y[ =#c?g Wb56 CF k^(V" 到期支票antedated cheque
OY/sCx+c _Ak?i\ ,Cckp! 6 bs_"Nn? 未到期支票postdated cheque
-j 6U{l uKZe"wN; (SlrV8; De*Z UN|< 保付支票certified cheque
?>p<!:E!r @#%rTKD9F = ?hx+-' kFG>Km(y} 未获兑现支票,退票returned cheque
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I 横线支票crossed cheque
3=r8kh7, _~`\TS8 YJ`[$0mam %q@eCN 普通横线general crossing
[[P UK{P0 eiF!yk?2 !m#cneV t?0D* !D 特别横线special crossing
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ji 空白支票blank cheque
I,r 3.2u !j)H!|R ~{[~ =~\u _ID2yJ 失效支票,过期支票stale cheque
IA|V^Wmt; $+<X 1 KsGS s9 22|f!la8n 普通支票open cheque
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3R8~Q. OH28H),} 1@Bq-2OD4 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
~$f+]7 '!!w|kd +0=u] .BXZ\r` 支票换现金||兑现to cash a cheque
\K)"@gdW 6-#f1D 6 O xqbHe "RH2% 清理票款to clear a cheque
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%OQd?MhL 保证兑现to certify a cheque
0gVylQ &{* [7Ad ,SJB3if ~\K+)(\SNp 填写支票数额to fill up a cheque
/40Z-'Bl=( iLy}G7h #GK&{)$ Zb7KHKO{ 支票上划线to cross a cheque
/MSz{ %v E`>-+~ZUsk Wn24eld"x _{,e-_hYM 开发支票to make out a cheque
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$$4<L d>NElug 签发支票,开立支票to draw a cheque||to issue a cheque
Y-n*K' YmHn*N}:U /wI$}X5o~ _C"W;n' 透支支票to overdraw a cheque
Te2XQU2,F (I, PC*: 1c,$D5# Hbx=vLQ6 背书支票to endorse a cheque
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z] E<'3?(D9hL A;w,m{9< 请付票款||清付票款to pay a cheque||to honour a cheque
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?Q 支票退票to dishonour a cheque
\x)T_]Gcm '(kGc% j*g5f J`uV $l: 拒付支票to refuse a cheque
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6I72;e^! 6\g]Y 拒付支票to stop payment of a cheque
a7nbGqsx k%/Z.4vQG !u~( \Rb; 4&r^mGs, 提示要求付款to present for payment
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ax" {Aj}s3v 见票即付持票人payable to bearer
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LYN RXb+"/ `K~300-hOb 支付指定人payable to order
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O #)hM]=,e 已过期||无效out of date||stale
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j)&! 请给出票人R/D||refer to drawer
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weU'3nNN >pbO\=j]X 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
{l%Of tz)aQ6p\X :&HrOdz G}&B{Ir 文字与数字不一致words and figures differ
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-[|R\'i (g`G(K_ ?V4?r2$c 支票
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\ty{KAc& 时间已过account closed
(Gp/^[.%& Q35$GFj"jD 3J32W@}.K -Id4P _y 更改处应加盖印章alterations require initials
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/ Of*II& 时间已过effects not cleared
PxNp'PZr9 F"1)y>2k 2w>WS# ~,WG284 停止付款payment stopped
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s!X@ l \1cay#X {?!=~vp 支票毁损cheque mutilated
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~[l6;bn zePVB-@u 汇款||寄钱to remit||to send money
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=L5 寄票供取款||支票支付to send a cheque for payment
{+%|nOWV B+[ri&6X\ {AUhF}O
ebK/cPa8 寄款人a remitter
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