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。
1U\$iy8} 会计报表statement of account
H/~?@CE(YC 7yI@"c#O ! o,5h|\ 9O,,m~B 往来帐目account current
FrTg4 d6 _C"r o[6y+ <'o fvo<(c#Y# 现在往来帐||存款额current accout
YJ7V`Np u3tZ[Y2 c E^ h=!RW{ K7vw3UwGN 销货帐account sales
cm>E[SHr 7_KhV `kN#4p yfjXqn[Z4 共同计算帐项joint account
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6DSH`-; NSLVD[yT 未决帐项outstanding account
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Kv>I =)<3pG O vrl[BPI V`a+Hi<P\ 贷方帐项credit account||creditor account
0??Yr ^Ip3A (hZ:X)E> {0jIY 借方帐项debit account||debtor account
!DjT<dxf 8LM#WIm? zDBD .5R; .5tg4%l 应付帐||应付未付帐account payable
j=sBq.S m24v@?* +/'<z e 3@x*XI 应收帐||应收未收帐account receivable
]YD(`42 x m^Lj+=Z" r:.uBc&_ }B!cv{{ 新交易||新帐new account
_3^y|_! w^VSj%XH! 6nw&$I Z(!pYhLq 未决帐||老帐old account
JAb$M{t xl!K;Y2< X.J ]O{_O&w 现金帐cash account
$Lq:=7&LRn ]if;A ) ' B\<ydN ua& @GXvZ 流水帐running account
%O) Z IKm&xzV- DzDj)7 el@XK}<dr 暂记帐||未定帐suspense account
gL]'B!dGd &6"P7X 8 lS($@@{ 1Ii| {vR 过期帐||延滞帐overdue account||pastdue account
Y1r,2 k ,t~sV@ap i,OKfXp ep?:;98|t 杂项帐户sundry account
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+,? wu^q`!ml u6_jnZGB KS! iL=i 详细帐单||明细表detail account
zzf7S%1I iSd?N}2,I z> :U{!5k rt.[,m 呆帐bad account
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#u{ ?M"HXu hAa[[%wPhU 2v^lD(' 会计项目title of account
SI_?~Pf3k a/e\vwHLv d^SE)/j C={mi#G[/ 会计薄||帐薄account-book
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cs5ix"1A 营业报告书||损益计算表account of budiness||business report
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a.f![ .;Z.F7{q RUc \u93n @U7Dunu*f 借贷细帐||交验帐account rendered
s"rg_FoL Ld~4nc$H8 *. dKR ;&`:|Hf* 明细帐account stated
lVT&+r~r ?d,M.o{0] ylim/`u}6 P' FKk< 与…银行开立一户头to open an account with
}z{wQ\ &G=0 d"l}Ny)C C,='3^Nc 与…银行建立交易to keep account with
M\jB)@) E@]sq A m9b(3 4]u,x`6C 继续记帐to keep account
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{W3j^m7 ;r=?BbND? Wa}"SqYr h 与…有交易to have an account with
ul$omKI$} j #es2; H\f/n`@,G EFv4=OWB 作成会计帐||有往来帐项to make out an account with
AA_@\:w^ -PXoMZx% nO}$ 76*'0 "<T ~jk"u 清算||清理债务to make up an account
e9}8RHy1$ ?GfxBZWJ fT
x4vlI4 VB's 清洁帐目||与…停止交易to close ones account with
l"?]BC~ #\0TxG5'QA $&Ac5Zo%} A
_]D~HH 结帐to close an account
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Tw 清理未付款to ask an account||to demand an account
OU6^+Ta lf;~5/%wMG rF'<r~Lw -2z,cj&E{ 结清差额to balance the account with
n'Bmz .2/,XwIr ;i}i5yv2
VZIKjrKs 清算to settle an account||to liquidate an account||to square an account
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-Qz 审查帐目||监查帐目to audit an account
-S7RRh'p t+jIHo u9 %;{:]h aDXpkG0E 检查帐目to examine an account
QT7_x`#J~o cu:-MpE SC]6F* H a90 转入A的帐户to charge the amount to As account
@{'o#EJY J/L)3y 7Onk!NH q$3HvZP 以计帐方式付款to pay on account
sN;(/O IC\E,m 2NyUmJ42 ?-4OfGN 代理某人||为某人on ones account||on account of one
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>J9IRAm}sc 8u/3?Kc s87 a% 为自己计算||独立帐目on ones own account
6|%^pjX5 *m iONc 8TUF w@H% <\+Po<)3j 由某人收益并负风险on ones account and risk||for ones account and risk
3e#x)H/dr 8f|9W%jt %f_FGh -6(h@F%E 由某人负担for ones account||for account of one
bb*c+XN0 "sdcP8])d o`oRG)QC D`1I;Tb# 按某人指示||列入某人帐户by order and for account of one
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3i] ?Ozk^#H[ Hf;RIl2F IvPA|8( 列入5月份帐目for May account
Dm&lSWW`/ n+v!H O"2u D7%^Ly e|S+G6 :O2 编入某中帐项下to pass to the account of||to place to the account of
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qR 寄出清算书to send in an account||to send in render an account
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3OpQ R~U2/6V ;4+qPWwq8W 支票薄cheque book
b>GqNf! aa%Yk"V@ dY/|/eOt<K .%-6&%1 支票陈票人cheque drawer
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持票人cheque holder
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OSmr g?k#wj1uH }TXp<E"\ 不记名支票cheque to bearer||bearer cheque
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Z ?yK%]1O 记名支票||认人支票cheque to order
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到期支票antedated cheque
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x"zjN'| X#f+m) S a:(: :m ,?7xb]h 保付支票certified cheque
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未获兑现支票,退票returned cheque
EL2 hD$ KV)Hywl` 5kRwSOG%' O,V6hU/ * 横线支票crossed cheque
auyKLT3C <MWXew7b 2f}K#i8 D-2v>l_ 普通横线general crossing
X+'^Sp /z.7:<gZ( rhzv^t tNi%}~Z 特别横线special crossing
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4p{ .5#tB*H a@V/sh b0zxT9 空白支票blank cheque
f>"!-3 :DJ7d 6Mf3)o2 >TY5
ZRB 失效支票,过期支票stale cheque
&ttv4BC^r SCt=OdP= ?( dYW7S wn A%Nh7 普通支票open cheque
7KSGG1ts YKX>@)Dxv |)72E[lL n.)[MC} 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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em 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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[H 5qtmb4R~ P9tQS"Rs 支票换现金||兑现to cash a cheque
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;7J 清理票款to clear a cheque
x[O#(^q D@4&@> _{Q?VQvZ ,wb|?>Y 保证兑现to certify a cheque
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r3 填写支票数额to fill up a cheque
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x 支票上划线to cross a cheque
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[ 开发支票to make out a cheque
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UUuyF `F+x]<m! 签发支票,开立支票to draw a cheque||to issue a cheque
{EoyMJgz ZAM+4#@ ZV q [ls ?IFg 透支支票to overdraw a cheque
=Z>V}`n X-N$+[# gy,TT<1) ^3)2]>pW 背书支票to endorse a cheque
`7qp\vYL e9_O/i N ,pa&he t-4R7`A< 请付票款||清付票款to pay a cheque||to honour a cheque
`jQ}^wEgu {|J2clL `w=H'"Zv wAOVH]. 支票退票to dishonour a cheque
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eZod}~J8 拒付支票to refuse a cheque
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)< a8a@ +l?ro[#6&. 拒付支票to stop payment of a cheque
,f0g|5yDf 6p=x gk-q -b>O4_N 2SPFjpG8n 提示要求付款to present for payment
)4_6\VaM AUjTcu>i )>M@hIV5> 9H%xZ(`vN 见票即付持票人payable to bearer
Nx (pJp{S Fx99"3`3 &aAo:pj P ~
pbx 支付指定人payable to order
^21f^>k( *;yMD-= U8$dG)PhA jG(~9P7 已过期||无效out of date||stale
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tQ>'R" 请给出票人R/D||refer to drawer
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6P&6 RowiSW 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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6W+=T 文字与数字不一致words and figures differ
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zomNjy* X|1YGZJ HgATH 支票
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71&+dC 时间已过account closed
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:Sn3|`HDm {bW3%iU 更改处应加盖印章alterations require initials
<a[8;YQC 6:tr8 X_ 6%INNIyAWa 7<o;3gR7Kj |B$\3,
\` ^Tbn: 时间已过effects not cleared
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A$^Hg\ U*:'/. j4r,_lH^r 6MNA.{Jdd 停止付款payment stopped
*+Q*&-$ '0$[Ujc h:sG23@= $[CA#AXE 支票毁损cheque mutilated
ld?.o/ I8;[DP9 U?j> 28 M #&L@fg! 汇款||寄钱to remit||to send money
S)|b%mVwR 7O^ S.( O~'yP@&` k+M-D~@5H 寄票供取款||支票支付to send a cheque for payment
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@qY 寄款人a remitter
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5d+ M i4rF~'h@ 收款人a remittee
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wT yM9wz& JW'acD Bt3=/<.\ 国外汇票foreign Bill
S]=Vr%irX }?kO<)d zL8A?G)=M fGWK&nONyk 国内汇票inland Bill
}_;!E@ i]?xM2(N 695ppiKU "]Td^Nxi 跟单汇票documentary bill
bR,Iq}p Lta\AN!c a`Zf_;$@ y<d#sv(s 空头汇票accommodation bill
w/6@R 4)p jloyJ@ck :K:gyVrC uwA3!5 原始汇票original bill
*G41%uz TJ:Lz]l > RhmVHhj cSk}53 改写||换新票据renewed bill
>;W(Jb7e TLgVuY 4HE4e :zRboqe(cc 即期汇票sight bill||bill on demand
j~q`xv+R ]!:Y]VYN)\ ?='9YM I0RWdOK8K …days after date||…days after date…日后付款
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G =T$- #bA) =>*N W9c +KNr1rG …months after date||…months after date…月后付款
q/?_djv B4aZ3.&W 4/>={4Y9 Kjw\SQ)2~ 见票后…日付款…days after sight||…days sight
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Jp 'DQyB`V2y Y\sjm]_ L ai"D[N 见票后…月付款…months after sight||…months sight
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-(HDn `0:@`)&g1 e,8-P-h~T C<>.*wlp= 同组票据set of bills
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{eUfwPAa3 ^dv>n]? 单张汇票sola of exchange||sole of exchange
,RQ-w2j? T`sM4 VWqU &=bI3- U w" 远期汇票usance bill||bill at usance
A4' aB0^ {IWb:p#I] JB<4m4- mN02T@R
- 长期汇票long bill
7ZZt|bl ez{&Y>n 7I|Mq bAp`lmFI 短期汇票short bill
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$5!KO QUf_fe!,| G>x0}c 逾期汇票overdue bill
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"A soF ^G21N 宽限日期days of grace
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{SV$fl; 电汇telegraphic transfer (T.T)
1o%Hn"uG {Hu0 n:P}K?lg 2dfA}i>k 邮汇postal order||postal note (Am.)||post office order||money order
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o6mb LKa_ofY 71_N9ub@z 本票promissory note (P/N)
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L*U ;G$FLL1 y+a&swd2(U 押汇负责书||押汇保证书letter of hypothecation
rQJoaP+\q lV8Mr6m dIm m}, /NZR| 副保||抵押品||付属担保物collateral security
x>cu<,e$d\ I$$!YMm.N C$8=HM3 Yh=Zn[U 担保书trust receipt||letter of indemnity
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3!X#E sZc<h]L(g 8Ex0[e \;}dSSB1 承兑||认付acceptance
SPBXI[[- rgr> ;
C}CX n X u|e2T@t= 单张承兑general acceptance
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l}JVRU{ $\H>dm _>s.V`N' 有条件承兑qualified acceptance
fOfp.`n @ o]F~x 2bqwnRT} 3XIxuQwf 附条件认付conditional acceptance
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0( 部分认付partial acceptance
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