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。
80gOh: 会计报表statement of account
Cnu])R r0\C2g_X "-IF_Hid -\Z`+k Y?p 往来帐目account current
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VH(zJ qckRX+P` mgq4g egWfKL&iy 现在往来帐||存款额current accout
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B7dtM NUtKT~V 销货帐account sales
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共同计算帐项joint account
>V%.=})K r. rzU Cs vwc% :hf%6N='kI 未决帐项outstanding account
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ft5" 贷方帐项credit account||creditor account
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6jMl 借方帐项debit account||debtor account
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{/-,v 应付帐||应付未付帐account payable
:prx:7 kFfNDM#D bc& 5*? 0yb9R/3. 应收帐||应收未收帐account receivable
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0[ 新交易||新帐new account
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vcP_gJz 未决帐||老帐old account
btDTC9O 6>b#nFVJ vhU#<59a1 [XP\WG>s 现金帐cash account
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RmA\R* 1_@vxi~aW_ ,GtN6? 流水帐running account
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u}] T9>,Mx%D[ 暂记帐||未定帐suspense account
^>y|{;` 0/~{, F]RZP/D` 8b25D|8l 过期帐||延滞帐overdue account||pastdue account
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Z v 7}C 杂项帐户sundry account
fz+dOIU3\L ^jk-GRD* #Xi9O. 6""i<oR 详细帐单||明细表detail account
4y,pzQ8a H 9?txNea {CgF{7` -_>E8PhM 呆帐bad account
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70 H_u%e*W <4"Bb_U 会计项目title of account
h9&0"LHr _'s5FlZq :/NP8$~@j eA/}$.R 会计薄||帐薄account-book
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P a\I`:RO=<Z 营业报告书||损益计算表account of budiness||business report
8ZO~=e .q$/#hN:e 7|?Ht] .>(qZEF 借贷细帐||交验帐account rendered
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2f -Or/v I~c}&'V 与…银行开立一户头to open an account with
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|4v>5Y 与…银行建立交易to keep account with
3-2?mV>5 !E\J`K0_e Xc]Q_70O {*4Z9.2c* 继续记帐to keep account
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G6 DZ|/#- k lnnt b3q OB~74}3; 与…有交易to have an account with
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V{kgDpB `#N7ym;s@ {eo?vA8SE 作成会计帐||有往来帐项to make out an account with
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9 u\G\KASUK% [x|{VJ(h 清算||清理债务to make up an account
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|p=Y 清洁帐目||与…停止交易to close ones account with
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/=7[Q 结帐to close an account
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z6XQskX 清理未付款to ask an account||to demand an account
O8ZHIs lL:J: -vC?bumR% 3bPvL/\Lb 结清差额to balance the account with
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Au/n|15->C 清算to settle an account||to liquidate an account||to square an account
JEes'H}Y =>6'{32W_ !P0Oq)q SLc'1{ 审查帐目||监查帐目to audit an account
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'U Gp 检查帐目to examine an account
[e'Ts#($A u|D_"q~+6 b=+'i fhmqO0 转入A的帐户to charge the amount to As account
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e 以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one
dg1h<]T"9 Ij }RlYQz JQ8wL _C> d76k1-m\o 为自己计算||独立帐目on ones own account
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Z)y# 由某人收益并负风险on ones account and risk||for ones account and risk
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E& 由某人负担for ones account||for account of one
2W:R{dHE qZACX.Hw :0x,%V74_! u+UtvzUC 按某人指示||列入某人帐户by order and for account of one
losm< Ppi/`X D*BZp0x >=BH$4Ce 列入5月份帐目for May account
~A2{$C Xptb4] A Vf'"~? e\%+~GUTC= 编入某中帐项下to pass to the account of||to place to the account of
8+K=3=05#U a~E@scD Dn~r~aR$g (|+Sbq(o 寄出清算书to send in an account||to send in render an account
ms2y[b 6t/nM ~XGBE ([SrIG> X 支票薄cheque book
wZB:7E% 3fPd|F.kF ya7PF~:E- CZ*#FY 支票陈票人cheque drawer
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持票人cheque holder
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9$ 不记名支票cheque to bearer||bearer cheque
(1pI#H"f9 W <.h@Rz+ C><]o rP$vZ^/c 记名支票||认人支票cheque to order
b-4gHW 0kC}qru' >Y,3EI\ .x\fPjB 到期支票antedated cheque
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s+#|j;V< pkTg.70wU 未到期支票postdated cheque
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qkQ_# CUJP"u>8M 保付支票certified cheque
~q0g7?}& Xc)V;1 x~1.;dBF dLA'cQId 未获兑现支票,退票returned cheque
_<Hx1l~ WKVoqp} 'zYKG5A Bfh[C]yy 横线支票crossed cheque
]LGp3)T- RSL%< H<tk/\C _`RzPIS^ 普通横线general crossing
"F_o%!l 4a'O#;ho si`{>e~`6P /WIO@c 特别横线special crossing
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*7L*:g NF?FEUoxz sU7>q}! 空白支票blank cheque
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2 失效支票,过期支票stale cheque
Dq T)%a = mnjIp HSt|Ua.c/h .aRL'1xHl 普通支票open cheque
tykA69X\W %}z/_QZ 7ko7)"N tE)%*z@<Lt 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ETu7G5? 'pE %'8R ?$O5w* X^3 0a*sj 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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支票换现金||兑现to cash a cheque
cz_4cMgxu -Q@jL{Ue vPG!S{4 ^F*)Jq 清理票款to clear a cheque
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-x ^&uWAQohL 保证兑现to certify a cheque
o,) p *glO 4qda!% o*n""m +!POKr 填写支票数额to fill up a cheque
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GMHo{] 支票上划线to cross a cheque
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a NQfIY`lt' 开发支票to make out a cheque
5*buRYck0 +bm2vIh$ JXj` zi>f436- 签发支票,开立支票to draw a cheque||to issue a cheque
.WL507*"Ce "4"\tM( tBBN62^X {yyg=AMz 透支支票to overdraw a cheque
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2 v,>F0ofJ @7lZ{jV$ 背书支票to endorse a cheque
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8KWTd 请付票款||清付票款to pay a cheque||to honour a cheque
kq%`9,XE 3UC8iq* %n}.E304 +G/~v`Bv 支票退票to dishonour a cheque
=hl-c aDZLabRu bT{P1nUu /LSiDys 拒付支票to refuse a cheque
/HzhgMV3 {bETHPCf ,A6*EJ\w cJ8*[H<NV 拒付支票to stop payment of a cheque
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!0&B\7h 0[3b, i0AC.]4e" 提示要求付款to present for payment
^|sxbP I:6xDDpZG` +}+hTY$a zx'`'t4~ 见票即付持票人payable to bearer
Kv#daAU *fd` .} !d(!1fC {iQ<`,)Y 支付指定人payable to order
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;?:,L +V'r>C: }p- %~Y 已过期||无效out of date||stale
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rf\& ]hf4= gm gwqK`ww )d.7xY7! 请给出票人R/D||refer to drawer
%ANPv = 4x C0Aw 2! 6Kzq " c 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
l%w7N9 i'5bPW L0_=R;.< *(k=!`4( 文字与数字不一致words and figures differ
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支票
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11-uJVO~* 时间已过account closed
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/6.b>|zF 9E#(i P 更改处应加盖印章alterations require initials
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*oWzH_ 时间已过effects not cleared
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3E<5X 停止付款payment stopped
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!<&F (1HN, iJy MtB:H*pM 支票毁损cheque mutilated
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v{ce1] W P&zF$ ;lEiOF+d 18HHEW{ 汇款||寄钱to remit||to send money
n)H0;25L '[E_7$d .WPqK>79| sg2C_]i,H 寄票供取款||支票支付to send a cheque for payment
_L72Ae(_ igL^k`&5^" OE"Bb WfDX"rA 寄款人a remitter
phgexAq y5/'!L)g *|k;a]HT EY)Gi`lK 收款人a remittee
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cO- 4g7ja *j/S4qG Z6^QB@moj 国外汇票foreign Bill
gmRT1T hr[B^?6 7Y32p' l 70,Jo?78 国内汇票inland Bill
&v$,pg%-: p`:*mf 8wII{FHX ;Rhb@]X 跟单汇票documentary bill
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8VP"ydg-U WDEe$k4. OQ(D5GR:4 空头汇票accommodation bill
@n7t?9Bx Z6Nj<2u2 iUI y,Y ,{?q^" 原始汇票original bill
kG)2% b4Cfd?' $T?*0"Mj[ dh^+l;!L 改写||换新票据renewed bill
Q PFeBl wfxOx$]zK 2yln7[a |e*Gz D 即期汇票sight bill||bill on demand
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s'XR@ }iilzE4oH# 7L=T]W …days after date||…days after date…日后付款
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8!]: ch@x]@-;A3 #(%t*"IY; …months after date||…months after date…月后付款
t`"^7YFS> 8zdT9y|Ig $ph0ag+ Ue(r}* 见票后…日付款…days after sight||…days sight
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