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。
<-uE pF 会计报表statement of account
{'dpRq{c| %0 (,f /zZ$<mVG H?tonG.^( 往来帐目account current
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现在往来帐||存款额current accout
w^N xR, ]$/TsN -E~pCN(E YGrmco?G 销货帐account sales
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) 共同计算帐项joint account
,aS6|~ac4 :3F&NsgHH |GgFdn`> f h05*]r 未决帐项outstanding account
'J~{8w,. INrl^P* ,lSt}Lml dn/0>|5OF( 贷方帐项credit account||creditor account
p]=a:kd4J %lPAq @dE|UZ=( (UWP=L1 借方帐项debit account||debtor account
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JHicx\8l 0-#SvTf>;: 4$9WJ~V{ k&|L"N|w 应付帐||应付未付帐account payable
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J 应收帐||应收未收帐account receivable
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)\,m "z V9Bi2\s* 新交易||新帐new account
|@KW~YlE M@@l>"g@ Ut4cli&cC 6jjmrc[#}X 未决帐||老帐old account
6QVdnXoG/ IB#L5yN r GkqKIs 4:<74B 现金帐cash account
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=w 流水帐running account
W/COrgbW BL1$~0 JK:i- _j t>%v4}4 暂记帐||未定帐suspense account
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@]ydWd 过期帐||延滞帐overdue account||pastdue account
SQ7Ws u>T@ _bB:1l?V lA}(63j+b u*:B 9E 杂项帐户sundry account
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5.!iVyN 详细帐单||明细表detail account
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{*WF =`fJ n$B SO %D|p7& 呆帐bad account
{RFpTh7f: =\mAvVe nojJGeW% fWo}gH~ 会计项目title of account
L{_Q%!h3] Gs^hqT;h @H%)!f]zWt NzB"u+jB 会计薄||帐薄account-book
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+OEO C+\c(M a 营业报告书||损益计算表account of budiness||business report
G&qO{" Js r(= +o+e*B7Eh +u+|9@ 借贷细帐||交验帐account rendered
z|,YO6(L z8v] Kt & D; xRgHn ;MH((M/AN 明细帐account stated
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x y(gL.08< YC(7k7 CJ+/j=i;~c 与…银行开立一户头to open an account with
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9t)A_}O 5P=3.Mk 与…银行建立交易to keep account with
Cq mtO?vne 7K"{}: xz!b@5DR'% )UBU|uYR\ 继续记帐to keep account
}4'5R qfJi[8". +XL^dzN[|$ ]Rah,4?9f 与…有交易to have an account with
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=j,2 \YXzq<7 作成会计帐||有往来帐项to make out an account with
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'mwgHo<u 5UWj#|t 清算||清理债务to make up an account
=rL%P~0wq c?ZM<Y" o2AfMSt. 80(Olf@PE 清洁帐目||与…停止交易to close ones account with
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J~Na\?w eyM<#3\\S 结帐to close an account
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J 清理未付款to ask an account||to demand an account
.wH`9aq;5@ 6&8uLM(z V{A_\ 2Dc2uU@`r 结清差额to balance the account with
]1Wh3C o]R*6$ [P:+n7= ,l !841/TR b 清算to settle an account||to liquidate an account||to square an account
G4&vrM,f + *xi&|% d76nyQKK _%R]TlL 审查帐目||监查帐目to audit an account
gWK[%.Jnw ;?h+8Z/{ 3Q0g4#eP `[)!4Jb 检查帐目to examine an account
I$0O4 PTS
dW~3 F<V.OFt Mg"e$m 转入A的帐户to charge the amount to As account
ID_#a9N &~Hx!]uc f(Su MlKSjKl" ! 以计帐方式付款to pay on account
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WS 代理某人||为某人on ones account||on account of one
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M*gbA5 %&iodo,EP' e,K.bgi 为自己计算||独立帐目on ones own account
mu*RXLai xYd]|y (=-6'23q) VbI$#;:[7 由某人收益并负风险on ones account and risk||for ones account and risk
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N koojF|H> 4JO[yN Nsf>b 8O 由某人负担for ones account||for account of one
jct|}U 91#rP|88; #E$*PAB ;F;Vm$ 按某人指示||列入某人帐户by order and for account of one
11iV{ h 1/3<u:: R>D [I. 9;7|MPbR 列入5月份帐目for May account
64UrD{$o Di"Tv<RlQ ucYweXsO3 *x-@}WY$U 编入某中帐项下to pass to the account of||to place to the account of
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XiMd|D >ZwDcuJ~Lz 8n,/hY>w 寄出清算书to send in an account||to send in render an account
o~{rZ~ 2,6~;R U#G<cV79 9RPZj>ezjA 支票薄cheque book
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IC. 支票陈票人cheque drawer
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qH <Uy $b4h Ay6]vU 持票人cheque holder
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HKBq 4:=VHd %i) 0sET J9/EJ'My 不记名支票cheque to bearer||bearer cheque
t3b M4+n fcTg/EXn w\RYxu? \UP=pT@ 记名支票||认人支票cheque to order
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UY}oU Q?bCQZ{-Lh H;seT XL d`,z4_ 到期支票antedated cheque
Zu*7t<W ]XASim:A R7 rO7M! "rrw~ 未到期支票postdated cheque
{"2Hv;x <TTBIXV o:B?hr'\ 6!HYx 保付支票certified cheque
K 6yD64 J|F!$m{ ?OPuv5!pI !+z&] S3s 未获兑现支票,退票returned cheque
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cM <J>k%,:B 横线支票crossed cheque
:r2d%:h%2 9C8 G(r OnH3Ss$ yFn~rv|&G 普通横线general crossing
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yuY J 特别横线special crossing
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M4m!;rM nly}ly Q/ "sIww ^oYRBEIJH 空白支票blank cheque
/x)i}M) K"[\)&WBG 8;"9A iJeodfC 失效支票,过期支票stale cheque
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z 普通支票open cheque
mHAfK B YS@TQ? As5-@l`@ HRJ\H-
V 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
"%bU74> 0>46ZzxUZ c^cr_i >K&chg@Hv 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
ei>iXDt NcHU) pN_%>v"o ll[&O4.F 支票换现金||兑现to cash a cheque
H DD)AM&p K}MlC}oIt x}O,xquY cs_
清理票款to clear a cheque
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,N 保证兑现to certify a cheque
:xTm-L o~W,VhCP k7{|\w% MBLDxsZ- 填写支票数额to fill up a cheque
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*VNB` 4<vi@,s FhPCFmmUT ? HNuffk 支票上划线to cross a cheque
Sk C.A? 2s>BNWTU "'GhE+>Z @y'ZM 开发支票to make out a cheque
+Wgfxk'{ )pe17T1| DajN1}] I-1NZgv 签发支票,开立支票to draw a cheque||to issue a cheque
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. |H]0pbC)w e2K9CE.O KK5_;< 透支支票to overdraw a cheque
00s)=A_ xtIF)M FzP1b_i #6~Bg)7AM 背书支票to endorse a cheque
AlG5n' V1GkX=H}, @$t\yBSK ]zCD1*) 请付票款||清付票款to pay a cheque||to honour a cheque
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v0?_3C hF5T9^8 支票退票to dishonour a cheque
>@ xe-0z H3`.Y$z |W$|og'wC 2_6ON 拒付支票to refuse a cheque
qX; F+~ q_ryW$/_ _%Ua8bR$ =kzp$ i 拒付支票to stop payment of a cheque
D^V)$ME S("dU`T? Cz$q"U ^c>Bh[ 提示要求付款to present for payment
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;s 见票即付持票人payable to bearer
om9'A=ZU FC6~V6R diVg|Z3T r\FZ-gk}Q 支付指定人payable to order
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p@~ 已过期||无效out of date||stale
12hD*,A5j ,6pGKCUU:y X9SOcg3a ?*yB&(a:8 请给出票人R/D||refer to drawer
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
\%bJXTK&W HwZl"!;Mry u*W! !(P/ rFkZ'rp74b 文字与数字不一致words and figures differ
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/l_F 支票
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时间已过account closed
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+F8K%.Q_ 更改处应加盖印章alterations require initials
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"+Ys}t~2 时间已过effects not cleared
L-rV+?i`6f mCk_c |e+3d3T35 L(u@%.S 停止付款payment stopped
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Lk@+iHf `GY3H3B 支票毁损cheque mutilated
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:lzFH <nG}]Smd7 (VI(Nv:o@ K@xMPB8in 汇款||寄钱to remit||to send money
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> 3`{;E{ 寄票供取款||支票支付to send a cheque for payment
::iYydpM \}u/0UF97 ]v),[]Xs ';8 ,RT
e 寄款人a remitter
W94 u7a qC"`i}7 tjB)-=j[ km5gO|V>m 收款人a remittee
<ta{)}IN^ YQFz6#Ew &08dW9H .m8l\h^3 国外汇票foreign Bill
("j;VqYUL E<u(Yw6= B[EOz\?=m .|g@#XIwe# 国内汇票inland Bill
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3Nw 跟单汇票documentary bill
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QU_:[
Uz 空头汇票accommodation bill
"nfi:A1 7t#Q8u? (G} }h q UmSB"#Z 原始汇票original bill
O43"- C@t,oDU# {d xl8~/I \),f?f-m 改写||换新票据renewed bill
I0Allw[ >eo[)Y e&:%Rr]x YT'V/8US 即期汇票sight bill||bill on demand
`uk=2k}&m @6+_0^ YU+P+m2X "s] …days after date||…days after date…日后付款
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<L8 …months after date||…months after date…月后付款
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9D! 见票后…日付款…days after sight||…days sight
)CE]s)6+2 jck(cc=R W)D?8* [.xc`CF 见票后…月付款…months after sight||…months sight
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0I 同组票据set of bills
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7q/q8 h@1/ J@<f* *HHL a 单张汇票sola of exchange||sole of exchange
!T:7xEr =?+w5oI0 qc)+T_m
[Y.JC'F# 远期汇票usance bill||bill at usance
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bk .mqMzV eY?OUS 长期汇票long bill
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*UFi ;=^J_2ls 短期汇票short bill
KQ6][2- ?6ssSjR} _99 +Vjy t.RDS2N| 逾期汇票overdue bill
v^Fu/Y }QQl.' LX&O"YY [okV[7 宽限日期days of grace
4Wa$>vz 0LzS #J+ y,1U]1TP XUR#| 电汇telegraphic transfer (T.T)
NM),2% < ,\3Cq2h F g):>];<9 qM 1ZCt 邮汇postal order||postal note (Am.)||post office order||money order
QqW N7y_9 5&L*'kV@ 9{S$%D fU%Ys9:wU 本票promissory note (P/N)
Gf.xr%mUZr Zm++5b`W/[ ?y>v"1+ ?5lO1( 押汇负责书||押汇保证书letter of hypothecation
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0a/2u| D,FgX/&i/ l<S3<'& ?/hS1yD; 副保||抵押品||付属担保物collateral security
uX{g4#eG >,k2|m *>W6,F7 7J$rA.tu 担保书trust receipt||letter of indemnity
d_Zj W |pMP- P@5-3]m= |FlB# 承兑||认付acceptance
=Y!.0)t;* i88`W&tI{ YbWz!.WPe 'zMmJl}\vd 单张承兑general acceptance
l9+CJAmq {(F}SF{ Oo(xYy 5RO6YxQ 有条件承兑qualified acceptance
uP8 cW([ g2LvojR GvA4.s, 3?h!nVI+2J 附条件认付conditional acceptance
^Df qc-] 8<Yv:8%B6 0lYP!\J3]% >k=@YLj 部分认付partial acceptance
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