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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。   |lVi* 4za%  
会计报表statement of account I3Ad+]v  
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往来帐目account current *C^T CyBK;  
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现在往来帐||存款额current accout [kI[qByf  
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销货帐account sales )U{IQE;T#  
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共同计算帐项joint account ` )~CT  
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未决帐项outstanding account IZxr;\dq6  
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贷方帐项credit account||creditor account RNX>I,2sh  
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借方帐项debit account||debtor account 4o( Q +6m  
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应付帐||应付未付帐account payable (KT+7j0^  
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应收帐||应收未收帐account receivable sQT<I]e  
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现金帐cash account ;vgaFc]  
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过期帐||延滞帐overdue account||pastdue account ,}$[;$ye  
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杂项帐户sundry account 6?3\P>`3Y  
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详细帐单||明细表detail account )dI  `yf  
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会计项目title of account $U}GX'1LZ  
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会计薄||帐薄account-book WB=|Ty ~l  
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营业报告书||损益计算表account of budiness||business report X?q,m4+  
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借贷细帐||交验帐account rendered p ^Dm w0y  
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明细帐account stated >^ M=/+<c  
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与…银行开立一户头to open an account with ;Fm7!@u^0  
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与…银行建立交易to keep account with I]Jz[{~1  
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继续记帐to keep account UqsX@jL!  
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与…有交易to have an account with :I^I=A%Pe(  
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作成会计帐||有往来帐项to make out an account with zQ~8(E]Rf  
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清算||清理债务to make up an account QAmb_:^"d  
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清洁帐目||与…停止交易to close ones account with .YcI .  
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结帐to close an account ]S#m o  
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清理未付款to ask an account||to demand an account Auz.wes  
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结清差额to balance the account with S.X*)CBB  
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清算to settle an account||to liquidate an account||to square an account k9pOY]_Y  
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审查帐目||监查帐目to audit an account N ?mTAF'M  
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检查帐目to examine an account nR1QS_@{L  
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转入A的帐户to charge the amount to As account %8a886;2  
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以计帐方式付款to pay on account z rg#BXj7  
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代理某人||为某人on ones account||on account of one u'BuZF  
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为自己计算||独立帐目on ones own account cnR.J  
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由某人收益并负风险on ones account and risk||for ones account and risk !F_BLHig  
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由某人负担for ones account||for account of one Q8kdX6NMd&  
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按某人指示||列入某人帐户by order and for account of one K38A;=t9  
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列入5月份帐目for May account KfO$bmwmx  
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编入某中帐项下to pass to the account of||to place to the account of <9]9;   
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寄出清算书to send in an account||to send in render an account |,&5.|E 7  
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支票薄cheque book rHir> p  
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持票人cheque holder RJo"yB$1e6  
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不记名支票cheque to bearer||bearer cheque V'XmMn)!  
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记名支票||认人支票cheque to order 5Iv3B|u  
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到期支票antedated cheque 9t.u9C=!F  
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未到期支票postdated cheque /'V(F* g  
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保付支票certified cheque h&$7^P  
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未获兑现支票,退票returned cheque qUH02" z@9  
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横线支票crossed cheque Ow0-}Im~  
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特别横线special crossing .AIlv^:|U  
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空白支票blank cheque pzX 684  
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失效支票,过期支票stale cheque S7{L-"D =y  
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普通支票open cheque 8db J'  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount t<_Jx<{2  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges m!{}Y]FZn  
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支票换现金||兑现to cash a cheque $U,`M"  
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清理票款to clear a cheque 1J}i :i&  
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保证兑现to certify a cheque Mx ?{[zT"  
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填写支票数额to fill up a cheque ;B%NFvG  
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支票上划线to cross a cheque rlj @ '  
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开发支票to make out a cheque \Y)pm9!  
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签发支票,开立支票to draw a cheque||to issue a cheque goYRA_%cX  
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透支支票to overdraw a cheque t;P%&:"@M  
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背书支票to endorse a cheque uzf@49m]m  
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请付票款||清付票款to pay a cheque||to honour a cheque `aY{$>$S  
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支票退票to dishonour a cheque hZ0p /Bdv  
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拒付支票to refuse a cheque DA s&4Y`  
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拒付支票to stop payment of a cheque ,E]u[7A  
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见票即付持票人payable to bearer bP;cDQ(g  
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已过期||无效out of date||stale uVoM2n?D%^  
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请给出票人R/D||refer to drawer -a`EL]NX  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XAuB.)|  
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文字与数字不一致words and figures differ 3 wVN:g7  
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支票毁损cheque mutilated lp5`Kw\  
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改写||换新票据renewed bill tA$,4B?  
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即期汇票sight bill||bill on demand )F&@ M;2p'  
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…days after date||…days after date…日后付款 ?UQVmE&  
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…months after date||…months after date…月后付款 xBU\$ ToC  
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见票后…日付款…days after sight||…days sight nul?5{z@  
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见票后…月付款…months after sight||…months sight rwFR5  
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单张汇票sola of exchange||sole of exchange !798%T  
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远期汇票usance bill||bill at usance x@2rfs  
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长期汇票long bill jM1_+Lm1  
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短期汇票short bill D/V. o}X$  
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逾期汇票overdue bill @i UzRsl  
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宽限日期days of grace dpZ7eJ   
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邮汇postal order||postal note (Am.)||post office order||money order PZNo.0M70  
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本票promissory note (P/N) Mn>dI@/gM  
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押汇负责书||押汇保证书letter of hypothecation }Bc'(2A;,  
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副保||抵押品||付属担保物collateral security T 6QnCmB4  
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担保书trust receipt||letter of indemnity 8o-?Y.2  
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承兑||认付acceptance sB0+21'R  
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单张承兑general acceptance <$ ?:|  
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有条件承兑qualified acceptance GZZLX19s q  
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附条件认付conditional acceptance > 7;JZuVo  
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部分认付partial acceptance   * D AgcB  
    
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