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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。   ,_v|#g@{  
会计报表statement of account Xz{~3ih  
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往来帐目account current B|=|.qp$)  
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未决帐项outstanding account W_YY#w f_  
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贷方帐项credit account||creditor account (K..k-o`.  
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借方帐项debit account||debtor account AI ijCL  
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应付帐||应付未付帐account payable N!&:rK  
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应收帐||应收未收帐account receivable ~g;   
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未决帐||老帐old account Q4*-wF-P  
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现金帐cash account Kn;D?ioY  
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过期帐||延滞帐overdue account||pastdue account $ <8~k^  
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杂项帐户sundry account `Mj}md;O"  
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详细帐单||明细表detail account {:nQl}  
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会计项目title of account va|*c22;|  
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会计薄||帐薄account-book v60^4K>  
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营业报告书||损益计算表account of budiness||business report o\otgyoh  
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借贷细帐||交验帐account rendered cXMhq<GkAA  
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明细帐account stated M@1r:4CoKH  
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与…银行建立交易to keep account with _lK Zmhi  
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继续记帐to keep account i|)Su4Dw  
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与…有交易to have an account with 1=7jz]t  
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作成会计帐||有往来帐项to make out an account with :4S%'d7  
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清算||清理债务to make up an account f~OU*P>V@  
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清洁帐目||与…停止交易to close ones account with Rd7_~.Bo  
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结帐to close an account 0n~Zz  
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清理未付款to ask an account||to demand an account j6~nE'sQ  
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结清差额to balance the account with E Uar /  
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清算to settle an account||to liquidate an account||to square an account ;?}l  
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审查帐目||监查帐目to audit an account @\oz4^  
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检查帐目to examine an account B()/.w?A  
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为自己计算||独立帐目on ones own account Gc.P,K/hr  
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由某人收益并负风险on ones account and risk||for ones account and risk >vrxP8_  
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由某人负担for ones account||for account of one &2-L. Xb  
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列入5月份帐目for May account RWgDD;&_[a  
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寄出清算书to send in an account||to send in render an account at!Y3VywG  
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支票薄cheque book `< ^VR[Mx  
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不记名支票cheque to bearer||bearer cheque sDqe(x}a  
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记名支票||认人支票cheque to order s"=6{EVqk3  
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到期支票antedated cheque w)E@*h<Z  
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未到期支票postdated cheque  C8@TZ[w  
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保付支票certified cheque M"q[p  
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未获兑现支票,退票returned cheque |1Dc!V'?"  
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横线支票crossed cheque RhF>T&Q  
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空白支票blank cheque L^kp8o^$  
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失效支票,过期支票stale cheque D|I Ec?  
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普通支票open cheque {TSY|D2  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount {mYP<NBT  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges s}M= oe  
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支票换现金||兑现to cash a cheque BJjx|VA+  
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清理票款to clear a cheque jX=lAs~6  
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保证兑现to certify a cheque qG8s;_G  
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填写支票数额to fill up a cheque MKGS`X]<J  
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支票上划线to cross a cheque 7 l8[xV  
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开发支票to make out a cheque uq7T{7~<  
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签发支票,开立支票to draw a cheque||to issue a cheque :1fagaPg  
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透支支票to overdraw a cheque mLL$|  
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背书支票to endorse a cheque Evu=M-?  
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请付票款||清付票款to pay a cheque||to honour a cheque "X1vZwK8N  
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支票退票to dishonour a cheque Rq)BssdF  
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拒付支票to refuse a cheque =V$j6  
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拒付支票to stop payment of a cheque 90:K#nW;  
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提示要求付款to present for payment 8[5|_Eh+  
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请给出票人R/D||refer to drawer =MSu3<y,  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !wh=dQgMe  
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时间已过account closed nFXAF!,jj  
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时间已过effects not cleared O,9X8$5H-a  
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停止付款payment stopped 6y@<?08Q  
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支票毁损cheque mutilated M(S{1|,V  
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汇款||寄钱to remit||to send money @Z2/9K%1'  
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寄票供取款||支票支付to send a cheque for payment we a\8[U3"  
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收款人a remittee %0(>!SY  
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国内汇票inland Bill %>]#vQ|  
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跟单汇票documentary bill JgZdS-~  
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空头汇票accommodation bill A'(k Yc  
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原始汇票original bill p!V) 55J*  
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改写||换新票据renewed bill *xho  
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即期汇票sight bill||bill on demand 6UtG-WHHt  
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…days after date||…days after date…日后付款  K oL%}u&  
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…months after date||…months after date…月后付款 (jt*u (C&Y  
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见票后…日付款…days after sight||…days sight Oym]&SrbS  
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见票后…月付款…months after sight||…months sight g!z8oPT  
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同组票据set of bills _LLW{^V  
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单张汇票sola of exchange||sole of exchange 9,}fx+^  
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远期汇票usance bill||bill at usance 4j2~"K  
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长期汇票long bill qLU15cOM  
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短期汇票short bill pU[a[  
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逾期汇票overdue bill $,!dan<eA  
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宽限日期days of grace  'lSnyW{  
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电汇telegraphic transfer (T.T) F=P+;%.  
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邮汇postal order||postal note (Am.)||post office order||money order D"1vw<Ak  
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本票promissory note (P/N) 6Vu}k K)  
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押汇负责书||押汇保证书letter of hypothecation y'i:%n}I  
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副保||抵押品||付属担保物collateral security ^loF#d= s  
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担保书trust receipt||letter of indemnity D:S6 Mu  
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承兑||认付acceptance I*`= [nR  
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单张承兑general acceptance nATfmUN L  
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有条件承兑qualified acceptance 7o 83|s.Bm  
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附条件认付conditional acceptance {O3oUE+  
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部分认付partial acceptance   u" NIG  
    
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