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。
"& h;\hL 会计报表statement of account
0/z=G!z\ M*li; O7 5^(keW E_k<EQ%r 往来帐目account current
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\i/7 6vy(@z 现在往来帐||存款额current accout
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a3' ]U?)_P@} GF]V$5.ps 销货帐account sales
z !2-U >#~!03 >.'rN>B+ |e49F 共同计算帐项joint account
b'F#Y9 r: Ij\YQ 0*7N= eb%`ox@& 未决帐项outstanding account
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i g+'=#NS} "*E06=fiG E$!0h_.( 贷方帐项credit account||creditor account
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QX 借方帐项debit account||debtor account
'VVEd[ R)}ab{A A6-K~z^ W%$sA}O 应付帐||应付未付帐account payable
dZ]['y% qk Hdr2 _4~'K? H$G`e'`OZ 应收帐||应收未收帐account receivable
vxN,oa{hf %<[?; m3Ma2jLWC pCOtk'n 新交易||新帐new account
<WPLjgtn3 $"#2hVO VAGQR&T? {|:ro!& 未决帐||老帐old account
VR:4|_o Q:rQ;/b0/ _o,Mji| VH*4fcT'D 现金帐cash account
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BM 流水帐running account
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5L9.i9 Jw-?7O 暂记帐||未定帐suspense account
9|('* -(ev68'}W CN(}0/ 3Ql77?&k 过期帐||延滞帐overdue account||pastdue account
108cf~2& qHQWiu%h gjbSB6[ J/T$.*X 杂项帐户sundry account
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]U' 详细帐单||明细表detail account
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TU2-x;g lPBWpHX _zuX6DO R}T8cVxc 呆帐bad account
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G 会计项目title of account
'c6t,% C]- !uLy ]i)g!J8f- +xL*`fn 会计薄||帐薄account-book
4lCEzWo[/ D# Gf.c vGST{Lz; ;]c:0W' 营业报告书||损益计算表account of budiness||business report
jeu|9{iTVu <F%c"Rkh ^F="'/Pq[ 9P7^*f:E 借贷细帐||交验帐account rendered
dm(Xy'*iQ Ow3t2G WL#E%6p[ cOa){&u 明细帐account stated
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hKjG/g:#G 2d60o~E Droa1_FX 与…银行开立一户头to open an account with
zn3]vU! qRbU@o.3 .@`5>_ R5b!Ao 与…银行建立交易to keep account with
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dM@ ~!iZn 继续记帐to keep account
lK2=[%,~ Hl*V i3bQU .Xcf*$.;s f [DZ 与…有交易to have an account with
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Pxy+W*t cAQ_/> 作成会计帐||有往来帐项to make out an account with
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\tj t}X+P`Ovq 清算||清理债务to make up an account
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c"% w 清洁帐目||与…停止交易to close ones account with
tVr^1Y gK_#R] &VdKL2 ][V@t^ 结帐to close an account
o ?`LZd:{ (/^dyG|X' VTl\'>(Cl 6-t:eo9 清理未付款to ask an account||to demand an account
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Z2D@l k+%c8w 9 .:(T}\]R KfkU_0R+~v 结清差额to balance the account with
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cGSI"+ *Me&>"N" QTmMj@R&( zS/1v+ 清算to settle an account||to liquidate an account||to square an account
mrGfu:r Uip-qWI h}n?4B~Gi +d'1 审查帐目||监查帐目to audit an account
pkEx.R) qbq.r&F& 4V7=VZ,@3 @@ =e-d 检查帐目to examine an account
.qfU^AHA ,(v=ZeI {osadXdC &S9O:>=* 转入A的帐户to charge the amount to As account
0o]T6 pdq5EUdS "Gc\"'^r MnBHm!]& 以计帐方式付款to pay on account
'XP w%uM=YmuT yP*oRV%uX u_'XUJ32! 代理某人||为某人on ones account||on account of one
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*YvveW 为自己计算||独立帐目on ones own account
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cV'* W+'f|J= 由某人收益并负风险on ones account and risk||for ones account and risk
w@i;<LY. f=kt0 z"$huE>P6 ,c6c=di 由某人负担for ones account||for account of one
8!|LJI byN4?3F >7(7 LjY@b 按某人指示||列入某人帐户by order and for account of one
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/ &2//\Qz Zd~Q@+sH 列入5月份帐目for May account
j*L-sU 5$%CRm gI{56Z :BVYS|% 编入某中帐项下to pass to the account of||to place to the account of
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8ps1Q2| 寄出清算书to send in an account||to send in render an account
.&;:X ) !I+F8p !+Zso& 5O]eD84B 支票薄cheque book
I7?s+vyds PmlQW!gfBi d'!abnF[d nna boD 支票陈票人cheque drawer
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O) 不记名支票cheque to bearer||bearer cheque
o>MB8[r NzC&ctPk l^;=0UR_ >+F +"NAN 记名支票||认人支票cheque to order
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Z &O|qx~( R:Tv'I1-L ~'t+X 到期支票antedated cheque
n+w$'l )g[7XB/w gbu@& Mk|*=#e; 未到期支票postdated cheque
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8.N Qo])A6$IU 9}#9i^%} xG|n7w* 保付支票certified cheque
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6b ;`rz ]7,* iuHs.k<z }080=E 未获兑现支票,退票returned cheque
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横线支票crossed cheque
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3y]rhB *vP:+] 普通横线general crossing
_v +At;Y 0JX/@LNg0 Ahrtl6@AS [J+]1hCZ| 特别横线special crossing
eZ;DNZK av L;'C5#GN Vo(V<2lw} S'(Hl}h!. 空白支票blank cheque
$[g8j`or! XDAwE SS"Z>talw _{48s8V 失效支票,过期支票stale cheque
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g~l@rf \!!1o+#1j [Ontip ^9 {r2d&c 普通支票open cheque
Qm2(Z8Gh xT;j_'9U; : ?z E@Ct CpdQ]Ai[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
n%I9l] TDY =! 8I%N^G )`-vN^1S- 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
zR_yxs' vC _O!2E g].v V|G[j\]E< 支票换现金||兑现to cash a cheque
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s9YP B- q.69<Rs 清理票款to clear a cheque
bZi;jl jS'hs>Ot =%R|@lz_x Ll'!aar, 保证兑现to certify a cheque
62{[)jt{ W!4xE ;P2(C >| q<!KtI4 填写支票数额to fill up a cheque
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Dn "RM vWuNt 支票上划线to cross a cheque
R;Gf3K )0xEI a@U0s+V&a0 NzuH&o][ 开发支票to make out a cheque
|4u?Q+k%% .Wq" }doJ=lc MtIhpTX 签发支票,开立支票to draw a cheque||to issue a cheque
c0W4<( i=8){GX4 7z4u?>pne* NP5;&}uv*! 透支支票to overdraw a cheque
>m&r,z ]6 vqgu Q W1d&Gb.( C*fSPdg? 背书支票to endorse a cheque
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mByn\j um$ K^ ?5#=Mh# xtP=/B/ 请付票款||清付票款to pay a cheque||to honour a cheque
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L[ 支票退票to dishonour a cheque
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|&8- s(Tgv 拒付支票to refuse a cheque
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(;J jboQ)NxT!, 9QryW\6.@z 拒付支票to stop payment of a cheque
6X.lncE@p $S0eERga 9AROvq|# ]kd
)j 提示要求付款to present for payment
C5jR|| r`T(xJ!) [F<Tl = =w&<LJPJ 见票即付持票人payable to bearer
1@Zjv>jy[ (iZE}qf7g ^v].mV/ C^x+'. ^N 支付指定人payable to order
%wp#vO-$ Ck0R%| `+(|$?C u ceu}Lp^%/ 已过期||无效out of date||stale
?>p<!:E!r @#%rTKD9F = ?hx+-' kFG>Km(y} 请给出票人R/D||refer to drawer
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t &)p/cOiV 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
_ .%\czO `[;b#. *L9s7RR S)0bu(a`Z, 文字与数字不一致words and figures differ
C||A[JOS d&p]O 3 9Ql|l$ <M1XG7_I 支票
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y^ gazr" 时间已过account closed
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8IH&=3 时间已过effects not cleared
W.ud<OKP90 SrN;S kS 9Osjh G D4m2*%M 停止付款payment stopped
A`7uw|uO$ W9?Yzl ;C%D+"l1g Jr18faEZw 支票毁损cheque mutilated
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0*%j6*XDq9 汇款||寄钱to remit||to send money
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~I' 2;4Of~ 寄票供取款||支票支付to send a cheque for payment
B:tST( ^\cB&<h JBa=R^k >Ge&v'~_| 寄款人a remitter
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wN~ O!zH5 7g5sJj j?6%=KuX< 收款人a remittee
$6:j3ZTXrt ASAz<H$ pN&Dpz^ 3skq%;%Wsk 国外汇票foreign Bill
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Wc"p ?N#mD ]?^m;~MQZ 国内汇票inland Bill
'r4 j;Jn mY.[AIB QQ97BP7W xrO:Y!C? 跟单汇票documentary bill
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I&f _p7c<$; FgRlxz 空头汇票accommodation bill
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Q1SSt 原始汇票original bill
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'l; 2 gOO\` # suaTXKjyk+ Bfaj4i;_ 改写||换新票据renewed bill
w*Sl 1I KDp]SN I2%{6g@ sxl29y^* 即期汇票sight bill||bill on demand
A[;R_ eqs.zL !3 $Ph G(|ki9^@"9 …days after date||…days after date…日后付款
>mT2g WU{G_Fqaz UL(R/yc Kw&J<H …months after date||…months after date…月后付款
RMmDcvM"k ,S:LhgSP e0+N1kY Am!$\T%2 见票后…日付款…days after sight||…days sight
?^2(|t9KU .'p_j(uv =wPl;SDf! (m=-oQ&Ro 见票后…月付款…months after sight||…months sight
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ax" }Hrm/Ni -O\!IXG^ 4iRcmsP 同组票据set of bills
OYgD9T.8^ ]U! ?{~ wvcG <sj 6jiVz%`=Z 单张汇票sola of exchange||sole of exchange
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QL<? 9EK5#_L[= vEvVT]g[V 远期汇票usance bill||bill at usance
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<E|i3\[p 长期汇票long bill
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h vR3'B3y 短期汇票short bill
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7pMrYIP lSUEE0V%Q :xm,Ok 逾期汇票overdue bill
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weU'3nNN 宽限日期days of grace
>pbO\=j]X {l%Of tz)aQ6p\X :&HrOdz 电汇telegraphic transfer (T.T)
/=*h\8c~ 4)!aYvaER -[|R\'i '0[D-jEr 邮汇postal order||postal note (Am.)||post office order||money order
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本票promissory note (P/N)
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K6R+a 押汇负责书||押汇保证书letter of hypothecation
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RF04 ARGtWW~: 副保||抵押品||付属担保物collateral security
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U$&G_&*0a 担保书trust receipt||letter of indemnity
WUm83" W,9. z% pwtB{6)VH{ LuM:dJ 承兑||认付acceptance
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^c?M[j :hr% 6K7 !K-lO{Z^ 单张承兑general acceptance
47 xyS%X +F.{: [nZf4KN hOw 有条件承兑qualified acceptance
?{[ISk) {VtmQU?cJ SR)G!9z_/ p2 V8{k 附条件认付conditional acceptance
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@ 0tyoH3o/d _&)^a)Nu 部分认付partial acceptance
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