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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。   &t@6qi`d  
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往来帐目account current R,b O{2O  
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现在往来帐||存款额current accout (2a "W`  
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销货帐account sales I}CA-8  
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共同计算帐项joint account %l$&_xV-  
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未决帐项outstanding account R S_lQ{'  
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贷方帐项credit account||creditor account i)^ZH#G p  
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借方帐项debit account||debtor account ur quVb  
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营业报告书||损益计算表account of budiness||business report sB/s17ar  
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借贷细帐||交验帐account rendered S:\hcW6  
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与…有交易to have an account with *)I1gR~  
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作成会计帐||有往来帐项to make out an account with 4pT|r6!<  
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清理未付款to ask an account||to demand an account Q$j48,e  
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结清差额to balance the account with ppK CY4  
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清算to settle an account||to liquidate an account||to square an account I_7EfAqg(  
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审查帐目||监查帐目to audit an account s#ZH.z@J  
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以计帐方式付款to pay on account [bJnl>A  
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由某人收益并负风险on ones account and risk||for ones account and risk !Jl0Eu  
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寄出清算书to send in an account||to send in render an account ^|(4j_.(e  
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不记名支票cheque to bearer||bearer cheque ?$4R <  
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记名支票||认人支票cheque to order ^6y4!='ci  
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到期支票antedated cheque _D,f 4.R  
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未到期支票postdated cheque mCNf]Yz  
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保付支票certified cheque iZ6C8HK&&  
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未获兑现支票,退票returned cheque j*~dFGl)  
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横线支票crossed cheque t^_{5  
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空白支票blank cheque ^A "lkV7  
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失效支票,过期支票stale cheque <r+!hJ[s'  
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普通支票open cheque vMZ7uO  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount }EedHS  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges &J^4Y!gt  
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支票换现金||兑现to cash a cheque U%^eIXV|  
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保证兑现to certify a cheque oGJ*Rn)Z  
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填写支票数额to fill up a cheque hEv=T'*,K)  
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开发支票to make out a cheque /UpD$,T|^|  
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签发支票,开立支票to draw a cheque||to issue a cheque Np|'7D  
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透支支票to overdraw a cheque  (# 6<k  
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背书支票to endorse a cheque MX!u$ei  
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请付票款||清付票款to pay a cheque||to honour a cheque I*A0?{  
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支票退票to dishonour a cheque [=F>#8=  
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拒付支票to refuse a cheque `z|= ~  
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拒付支票to stop payment of a cheque \{c,,th  
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提示要求付款to present for payment 1~}m.ER  
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请给出票人R/D||refer to drawer 5Z/yhF.{  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds cVO ,~I\\  
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时间已过effects not cleared W+_RhJ  
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停止付款payment stopped + :Vrip  
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支票毁损cheque mutilated O`WIkBV!  
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汇款||寄钱to remit||to send money ~3gru>qI&  
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寄票供取款||支票支付to send a cheque for payment =+Im*mgNn  
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寄款人a remitter .e @>   
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国内汇票inland Bill &-%X:~|:X  
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空头汇票accommodation bill S:q$?$  
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原始汇票original bill #`;/KNp 9  
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改写||换新票据renewed bill >O7~h[FN  
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即期汇票sight bill||bill on demand cCY/gEv  
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…days after date||…days after date…日后付款 Bfr'Zdw  
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…months after date||…months after date…月后付款 `zpbnxOL$T  
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见票后…日付款…days after sight||…days sight FP^{=0  
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见票后…月付款…months after sight||…months sight [xb]Wf  
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同组票据set of bills ILwn&[A0  
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长期汇票long bill o>/O++7Ra  
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短期汇票short bill 8qEK+yi,  
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逾期汇票overdue bill ]iNEw9  
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电汇telegraphic transfer (T.T) 9`//^8G:=  
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邮汇postal order||postal note (Am.)||post office order||money order R"MRnr_4K  
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本票promissory note (P/N) jOpcV|2  
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押汇负责书||押汇保证书letter of hypothecation W!!S!JF  
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副保||抵押品||付属担保物collateral security [[d(jV=*  
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担保书trust receipt||letter of indemnity %CUGm$nH  
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承兑||认付acceptance :l7U>~ o  
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单张承兑general acceptance 6hZ@;Q=b  
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有条件承兑qualified acceptance K7Rpr.p  
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附条件认付conditional acceptance .<tquswg  
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部分认付partial acceptance   `qd+f{Q  
    
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