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。
~|y$^qy?U 会计报表statement of account
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!7C 往来帐目account current
m.:2G Oe#*- D1xIRyc/ *=yUs'brB 现在往来帐||存款额current accout
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e1cB Q4~/Tl; TNi4H:\ 销货帐account sales
I`e$U He&7(mQ0^ _ ^ JhncL ~Qg:_ @@\ 共同计算帐项joint account
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, Z~X \Z. /R/\>'{E&c 未决帐项outstanding account
2il)@&^ >JSk/]" v@xbur\L *s=jKV# 贷方帐项credit account||creditor account
m=m T`EP *8I+D>x )Bz2-|\ j<* 借方帐项debit account||debtor account
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jH5VrN*Q 应付帐||应付未付帐account payable
1\t# *N Y5dt/8Jo ~8oti4 s%cfJe_k 应收帐||应收未收帐account receivable
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dA-dN hXAgT!ZD )2pOCAjL2 新交易||新帐new account
c6 f=r ]J '#KT{ :m&cm%W]ts xr*%:TwCta 未决帐||老帐old account
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p$1' 现金帐cash account
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v 6x.ZS'y $>M-oNeC 流水帐running account
/%9Ge AAs 1H-d<G0) H^d2|E[D |_h$}~; 暂记帐||未定帐suspense account
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/N8>>g sC}p_'L 过期帐||延滞帐overdue account||pastdue account
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\d%.'! ,N1I\f r3}Q1b& 杂项帐户sundry account
dSP~R G~+BO'U9'G }x~1w:zHd G u4mP 详细帐单||明细表detail account
1;E^3j$ >WZ_) `R f(*ygI fxOa(mt 呆帐bad account
2uEvu v<AFcY ~u.((GM C f(g 会计项目title of account
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S\bAF 会计薄||帐薄account-book
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X9D( ?O DkA@KS1Dq DX b=Ku 营业报告书||损益计算表account of budiness||business report
X4$86 Hs#q 7 g;eoH AdL>?SG% 借贷细帐||交验帐account rendered
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& 明细帐account stated
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< ^ fqco9^; 与…银行开立一户头to open an account with
mM;5UPbZ !?aL_{7J KM9) ,&ld:v?~ 与…银行建立交易to keep account with
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继续记帐to keep account
d+L!s7 :YUQKy !)//b] =C4!h'hz 与…有交易to have an account with
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VD#n ;NPbEPL[5 2 e9lk$ 作成会计帐||有往来帐项to make out an account with
* R_mvJlT )Rj,PF-9Z[ nJr:U2d /DE`>eJY 清算||清理债务to make up an account
}HLV'^"k d3&l!DoX w(cl,W/w PCX X[N 清洁帐目||与…停止交易to close ones account with
\eoJ6IRE\T }pOJ M&I ;vp[J&= PlC8&$ 结帐to close an account
W</\F& ykBq?Vr nS9 kwaO Nu4PY@m]C 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
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`X) 清算to settle an account||to liquidate an account||to square an account
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;xwtS g'<ekY+V: 审查帐目||监查帐目to audit an account
o`%;*tx 4)z*Vux /;V:<mekf 5$<Ozkj( 检查帐目to examine an account
]`T*}$| Wo,"$Z6B t(r}jU=qw O]-s(8Oo3 转入A的帐户to charge the amount to As account
WX}pBmU V}po .yN. [`_-;/Gx2 以计帐方式付款to pay on account
D\ kd6 x2.YEuSMC .EdQ]c-E= g>;u} +lO 代理某人||为某人on ones account||on account of one
+GFK!Pf Q'R*a(pm ZK$<"z6{ ]Z=O+7(r 为自己计算||独立帐目on ones own account
P> [,,w &p83X [;, Xp/ Vm]u-R`{ 由某人收益并负风险on ones account and risk||for ones account and risk
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由某人负担for ones account||for account of one
atYe$Db lm\~_ 4l1 Rt3/dw(p Tt+E?C%Y 按某人指示||列入某人帐户by order and for account of one
U%H6jVE 0;SRmj@W U^Ulj/%6 ~%Xs"R1c, 列入5月份帐目for May account
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l rls\3R(jt |]+PDc% 编入某中帐项下to pass to the account of||to place to the account of
)L/o|%r! ql2O%B.6? Z;[f,Oj :WHbwu,L$ 寄出清算书to send in an account||to send in render an account
$4u8"n e) m$WN"kV`,9 TM<;Nj[*n I`4k5KB; 支票薄cheque book
<MzXTy3\ i27KuPjC *G(ZRj@33 +_v#V9? 支票陈票人cheque drawer
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'-NHu + 持票人cheque holder
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\^Y _>4Qh#6K W'}^m*F *Vr;rk 不记名支票cheque to bearer||bearer cheque
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Fik]TbQp C*&FApG bXRSKp[$ Q5>]f/LD 记名支票||认人支票cheque to order
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+(Ug 到期支票antedated cheque
mt*/%>@7R .$N8cYu0 f3"sKL4| +?bjP6w_g 未到期支票postdated cheque
:,1kSM%r LypBS]ru BX-fV| Wk-jaz 保付支票certified cheque
.y^T3?}I KvkU]s_ #B&%Y6E5 9f_Qs4 未获兑现支票,退票returned cheque
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hL K~Z$NS^W& ;noZmPa 横线支票crossed cheque
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=q?s B]n tde&w=ec B'!I{LC \3 M%vJ 特别横线special crossing
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(,,r ;$/]6@bqB 空白支票blank cheque
4d;.p1ro 7 jiy9[ 734<X6^1 z\+Ug9Of 失效支票,过期支票stale cheque
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W'L JE ''Th} lCiRvh1K 普通支票open cheque
-mqL[ h, Uo=_=.GQ H.#zbKj :XCRKRDLE 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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Wz)@k2 wjfc9z ` 3h,Cy^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
`tH:oP0= a&%v ^r[ OXD*ZKi8 (65|QA 支票换现金||兑现to cash a cheque
;(Kj-,> $64sf?aZ># CC|=$(PgT 8&c:73=?X 清理票款to clear a cheque
&*9' 0 =.2)wA"e' mG.H=iw 3B?7h/f 保证兑现to certify a cheque
E3QyiW `{ ` W-C .F/0:) *Z2#U?_ 填写支票数额to fill up a cheque
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GXi{9 . 9@y*_9 (Z?g^kjq) 支票上划线to cross a cheque
Yk=2ld;; Q(/F7"m ?v}S9z !m6=Us 开发支票to make out a cheque
UX@8 k]~|!` UqNUP+K u$ff %`E 签发支票,开立支票to draw a cheque||to issue a cheque
qv)%)n xew s~74L A75z/O{ ie}?}s 透支支票to overdraw a cheque
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+ 36\_Y?zx% yt#~n_ } bm ^`QY 背书支票to endorse a cheque
/5m ~t.Z9M =PYS5\k Ug8>|wCE , d7o/8u 请付票款||清付票款to pay a cheque||to honour a cheque
m4,inA:o BjV;/<bt v%;Nyab6$ ]; *?`}# 支票退票to dishonour a cheque
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拒付支票to refuse a cheque
aPm2\Sq$ StU9r0` ]:.9:RmEV 0`Y"xN`'i 拒付支票to stop payment of a cheque
M"5S A 1B_EX. a\tv,Lx |[X-i["y 提示要求付款to present for payment
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Ck9 见票即付持票人payable to bearer
V=)' CCi{ TnJJ& "~3b 5U6b\jxX "z4V@gk 支付指定人payable to order
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{g O6n]l >r.W \ ='Yg^:n 已过期||无效out of date||stale
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r9}nx0 =DwY-Ex 请给出票人R/D||refer to drawer
f}cCnJK ^1;Eq>u 'Xu3]'m* 30{WGc@l# 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
Y7<(_p7 b)7v-1N tgC)vZ&a gmN$}Gy} 文字与数字不一致words and figures differ
4DsHUc6 qkBCI,X_Y w]O,xO 3`Gb;D 支票
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=H8Y 时间已过account closed
}-~LXL%!3 bVOJp% *s bp>M&1^KY Z+2 j( 更改处应加盖印章alterations require initials
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C sCH :> 时间已过effects not cleared
Lm*PHG +!$]a^3l ^y[- e9O| Fil6;R 停止付款payment stopped
tv%B=E!r _2w8S\ GrI<w.9X ei(S&u< 支票毁损cheque mutilated
>tE6^7B* IqqBUH J$i.^|hE/ Nf%/)Tk 汇款||寄钱to remit||to send money
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yaPx=^& aUq2$lw1 寄票供取款||支票支付to send a cheque for payment
OM81$Xo= v\D.j4%ij z/wwe\ a5 ~W-5-Nl{s 寄款人a remitter
Y6m:d&p=} \i3)/sZ?l FT\%=>{ BbhC0q"J 收款人a remittee
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_\V^ f([d/ GOD{?#c$ 国外汇票foreign Bill
f/t`B^}@ i?f;C_w h)Ol1[y` eIQ@){lJ-] 国内汇票inland Bill
.0p'G}1 lYS*{i1^ ' dUv(Pu(.# m]Mm(7v( 跟单汇票documentary bill
/Ow@CB r?/!VO-*N A45!hhf %e(DPX 空头汇票accommodation bill
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EAlLxXDDh m .R**g 原始汇票original bill
v1p^="IHI O=oIkvg 0wt4C% .0 rTqGtmulG 改写||换新票据renewed bill
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eP(ip 6G{ Q@ ?_ eHvw 即期汇票sight bill||bill on demand
B+MnT{ ^Hz1z_[X@ Ey%KbvNv Hyi'z 1 …days after date||…days after date…日后付款
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m …months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight
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'$[%x @2;cv?i) z\$( @:{A 见票后…月付款…months after sight||…months sight
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D@kf^1G {C0Y8:"` 同组票据set of bills
Hp@Q f~7V< v 1iqgVby ]^,! ;do 单张汇票sola of exchange||sole of exchange
J|vg<[ VOIni<9y h/6^>setz /fdrf 远期汇票usance bill||bill at usance
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n[ hzT)5'_ i.\ e/9]f v]Aop<KLX 长期汇票long bill
).AMfBQ=; BGHZL~ $Ggnn# 1 jO%\uR/ 短期汇票short bill
nLCaik_,m 2[qoqd( ;#9ioGx ;e< TEs 逾期汇票overdue bill
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`?b'.Z_J (][-()YV \0vs93>? 宽限日期days of grace
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<^n} t#3_M=L 电汇telegraphic transfer (T.T)
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L`|N 邮汇postal order||postal note (Am.)||post office order||money order
kW1w;}n$ crN*eFeW x,zYNNx5g "eqzn KT%u 本票promissory note (P/N)
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'0d 押汇负责书||押汇保证书letter of hypothecation
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FC+ 副保||抵押品||付属担保物collateral security
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^K#\*P g7a446QR\K W)J MV 担保书trust receipt||letter of indemnity
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#z V)l:fUm2 4 Yv:\c ^;rjs|`K# 承兑||认付acceptance
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dlP 单张承兑general acceptance
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+v1[U@ 有条件承兑qualified acceptance
Z) 2d4:uv CtV|oeJ r-TrA$k MIn_?r 附条件认付conditional acceptance
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|hg B+mxM/U[c 部分认付partial acceptance
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