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。
Jp"yb`w 会计报表statement of account
&M{;[O{ a4\j.(w)$D UU*v5& :JIJ!Xn) 往来帐目account current
DPr~DO`b 2;ju/9x yS1i$[JV W5,&*mo 现在往来帐||存款额current accout
$8WWN} OC #\Zr$?t|V &a.A8v) ?&?5x%|.< 销货帐account sales
:}z`4S@b pGd@%/]AO 2p~}<B d9up!
k 共同计算帐项joint account
=SD^Jl{H Jq?Fi'2F% ksf6O$ h43py8v 未决帐项outstanding account
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pXO3 `BVXF#sb uHq;z{ 2GI J`[
gE`d 贷方帐项credit account||creditor account
+{0v@6<(02 /j-c29nz :!Nx'F9a 6aLRnH"Ud 借方帐项debit account||debtor account
0D Lw RM;Uq>l !e:_$$j +;-Z
U 应付帐||应付未付帐account payable
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?dPr HSy 应收帐||应收未收帐account receivable
Xdf4%/Op -^3uQa<zN^ ,^RZ1tLz q@g#DP+C 新交易||新帐new account
/DjsnU~3 +NbiUCMX 67XUhnE P\WFm
未决帐||老帐old account
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A K|Eelhm 现金帐cash account
ut#pg+#Q NcBz(" 'E&tEbY <<b]v I 流水帐running account
2Z5_@Y mx#%oJnsi C`R<55x6 ]&N>F8.L+ 暂记帐||未定帐suspense account
JfY(};& e{9~m ltlo$`PR C1+f\A|9FP 过期帐||延滞帐overdue account||pastdue account
+u&[ j/ SU1N*k#-o RL$%Vy0 cK >^8T^ 杂项帐户sundry account
&>B"/z plp-[eKcD 684d&\(s TMo
DN%{ 详细帐单||明细表detail account
vw4b@v-XQ3 Eh)VT{vp bLSc=f& ,@/O\fit) 呆帐bad account
\Z,{De% bkc*it Oet+$ b K7([Gc9 会计项目title of account
<_ENC>NP ec`re+1r #4lIna%VX W+/_0GgQ3 会计薄||帐薄account-book
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non T2/:C7zL #UhH 营业报告书||损益计算表account of budiness||business report
%<x!mE x *c [^/
,wM4X']HR Sb> &m 借贷细帐||交验帐account rendered
%1:caa@_p :vX%0| co3\1[q"b +'-.c" 明细帐account stated
NPrLM5 _Z!@#y@j tv.<pP9-C "TJ*mN.i{} 与…银行开立一户头to open an account with
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fBctG~CJH n=bdV(?4 {?5iK1|}K 与…银行建立交易to keep account with
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L 继续记帐to keep account
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9$Z0mz k 与…有交易to have an account with
Qj;{Z*l%+ tV`=o$` ^a_a%ws [5& nH@og 作成会计帐||有往来帐项to make out an account with
i/%lB &=BzsBh WA"~6U* I](a 5i 清算||清理债务to make up an account
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m;]wKd" 清洁帐目||与…停止交易to close ones account with
} P ," sqtz^K ROM w|-3X ;_)~h$1%= 结帐to close an account
%&yPl{ #YYJ4^":k T1$E][@Iv *k}m?;esb 清理未付款to ask an account||to demand an account
'2*OrY xlS*9>Ij 7!pKlmQ gK`w|kh` 结清差额to balance the account with
1wKXOy=v0 L|T?,^ R-S<7Q3E0= ^0}ma*gi~ 清算to settle an account||to liquidate an account||to square an account
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M JiaR*3# AtG~!)hG @m9pb+=v 审查帐目||监查帐目to audit an account
3X`9&0:j% KU/r"lMNlU 3W%6n-*u QMsq4yJ)% 检查帐目to examine an account
oT):#,s 2URGd#{VQ /;#kV]nF uLS]=:BT 转入A的帐户to charge the amount to As account
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d_# B#Ybdp ; _|#abLh% 以计帐方式付款to pay on account
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g 代理某人||为某人on ones account||on account of one
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为自己计算||独立帐目on ones own account
9{jMO Swhz\/u9 2{rWAPHgz tb+gCs'D 由某人收益并负风险on ones account and risk||for ones account and risk
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!SW2:M Fvl\. )=[\Yf K rUb{iU;~m 由某人负担for ones account||for account of one
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HD n! kg7F8($ 89FAh6u E \34vE@V* 按某人指示||列入某人帐户by order and for account of one
NZvgkci_(u !E 5FU *s AOR?2u =6[.||9 列入5月份帐目for May account
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.(S^u 编入某中帐项下to pass to the account of||to place to the account of
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x}= 寄出清算书to send in an account||to send in render an account
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J< mAW.p=; 支票薄cheque book
|2j, X9m^i2tk , _e[P ~XTC:6ts 支票陈票人cheque drawer
Tz @=N] D S0^a)#D & @|b-X? ` ,UY1.tR( 持票人cheque holder
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7}X1A!1 不记名支票cheque to bearer||bearer cheque
tAAMSb9[d EK';\} $l]:2!R zZ=SAjT QP 记名支票||认人支票cheque to order
HOP*QX8C% )^ah, ;( B)JMughq_ Ek{Q NlQ]4 到期支票antedated cheque
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;qWu8\T+ ~[ufL25K 未到期支票postdated cheque
|R}=HsYey U,=f}; }>@\I^Xm, p) 8S]p] 保付支票certified cheque
S^rf^% k1wIb']m]z <\&9Odqc \d@5*q 未获兑现支票,退票returned cheque
|MwV4^ wMW<lT=; TjUwe@&Rw hne@I1 横线支票crossed cheque
;,f\Wf"BW h:aa^a~yi sW]_Ky.] LikcW# 普通横线general crossing
m!<HZvq?vf xo[o^go `Lr], >aG yvd)pH<a2 特别横线special crossing
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"qND=15 \&Yn)|! 空白支票blank cheque
!.vyzCJTzB IoDT `_\KN_-%Vu ,2M}qs"P7G 失效支票,过期支票stale cheque
Z8SwW<{ $ d[a(uWEl E%mEfj7 .#( vx; 普通支票open cheque
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.S^S T\l`Y-vu _uIS[%4g 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
eEZgG=s ER"69zQg|2 @]Cg5QW>T X-["{ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
)3h\QE!z (D>_O$o ,L<JG NqD]p{>Y 支票换现金||兑现to cash a cheque
<M:BN6-yG J K/{IkF %Ig$: I(o rFXdxRP;M 清理票款to clear a cheque
y'2|E+*V '`jGr+K,wU 1:-'euA" s$M(-"mg 保证兑现to certify a cheque
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z _&E s)-oCT$[ 2 @#yQB1 &S >{9y% 填写支票数额to fill up a cheque
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n!4 支票上划线to cross a cheque
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P: >=@-]X2%j 开发支票to make out a cheque
+x%u?ZR Bu:%trlgV !Tnjha* wps/{h, 签发支票,开立支票to draw a cheque||to issue a cheque
`J.,dqGb #T7v]@K67 !ku}vTe ('&lAn 透支支票to overdraw a cheque
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'cO8& | 背书支票to endorse a cheque
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7[ <pX?x3-' 请付票款||清付票款to pay a cheque||to honour a cheque
u({^8: AYu pCKP{c=6Q ^6W}ZLp I5"wa:Z 支票退票to dishonour a cheque
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Nc+0_|, 拒付支票to refuse a cheque
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KX tD8fSV I!/32* s1t ,3:f4e\< 拒付支票to stop payment of a cheque
5IU!BQU DGFSD Py[ D6ZHvY8R k3Yu"GY^ 提示要求付款to present for payment
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E/q y [Vd*8 Jn hdZa 见票即付持票人payable to bearer
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H:Un{, -zK>{)Z=q xw*e`9vAe 支付指定人payable to order
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~'= 已过期||无效out of date||stale
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\ 请给出票人R/D||refer to drawer
k+_>`Gre} Yn?beu' t w4,gW JC'3x9_<z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
CPZ{ 5*z>ez2YQ7 Tg)F.): EZ!! V~ 文字与数字不一致words and figures differ
G2`YZ\ h3F559bw/< ~gX1n9_n -mJs0E*g 支票
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i[z 2'tx4 时间已过account closed
NDRDP D !gI0"p? J`g5Qn@S M~zI;:0O 更改处应加盖印章alterations require initials
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]]p\1G 时间已过effects not cleared
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.Gdb8 停止付款payment stopped
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YB<; ]v<8l4p; WSpF/Wwc 支票毁损cheque mutilated
]j0+4w [60y.qE =Ji[ ;wy@ ztU"CRa8 汇款||寄钱to remit||to send money
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(m3"Xu6O XU7to]'K q&=z^Ln!G :[@rA;L 寄票供取款||支票支付to send a cheque for payment
"nr?WcA r QzdHA ,?LE5] [w}- )&c 寄款人a remitter
N:|``n> &/m^}x/_W h`U-{VIrqi X!g;;DB\ 收款人a remittee
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2P 7s^b@&Le 国外汇票foreign Bill
ksq4t @Yt394gA%\ ~j{c9EDT| 1{/Cr K/o 国内汇票inland Bill
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a95]|z"j dQ;8,JzIw& 跟单汇票documentary bill
M*k,M=sX '-myOM7 T=/c0#Q|q <<
=cZ.HP 空头汇票accommodation bill
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.l a6zWg7 PN In4VS:dD 原始汇票original bill
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">+ 6`-<N ! !{,2uQXe .hckZx / 改写||换新票据renewed bill
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^ 即期汇票sight bill||bill on demand
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,fiV xn Q `Cd! …days after date||…days after date…日后付款
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_cx Wlg 1t~1= }#tbK 2[ …months after date||…months after date…月后付款
\DlMOG BNk >D|D; pzt<[; $$Tf1hIg 见票后…日付款…days after sight||…days sight
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n?c[ E+i; uo?R;fX26 }@.@k6`n 见票后…月付款…months after sight||…months sight
W)Mz1v #s mph9/ %]S {oAD;m` ouyZh0G 同组票据set of bills
z(,j)". [g`4$_9S Gv]94$'J9 )Pubur %, 单张汇票sola of exchange||sole of exchange
;Tk/}Od!VN djoP`r 8B+C[Q:+' P_H2[d&/>D 远期汇票usance bill||bill at usance
'b" 7Lzp2 6J- /% 'A3*[e|OS [xb'73 长期汇票long bill
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Hj([N t(vyi -`\n/"#X6i uMm`j?Y23q 短期汇票short bill
fHwS12SB @:Ft+*2 >`[+24e ~("bpS#ZgD 逾期汇票overdue bill
g0QYBrp 'xG{q+jj' PYNY1
|3 InRRcn( 宽限日期days of grace
"5ISKuL O9<oq Jw;G_dQ[ .i )n1 电汇telegraphic transfer (T.T)
sEKF eVX/<9> #y"LFoJn O` !XW8 邮汇postal order||postal note (Am.)||post office order||money order
N_FjEZpX M@G\b^ " v=dK2FaY o:*$G~. k 本票promissory note (P/N)
xFIzq pI.8Ip_r fGA#0/_` .F%jbnKd_ 押汇负责书||押汇保证书letter of hypothecation
OXl0R{4 n``9H91 BhjDyB
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aA&D 副保||抵押品||付属担保物collateral security
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DmL )p#L "r^) vxi_Y\r=T 担保书trust receipt||letter of indemnity
'~7zeZ' AuM}L&`i^ 1fM`n5?" (7&b)"y 承兑||认付acceptance
>T:0 ^xScVOdP >[nR$8_J-l 7 _"G@h 单张承兑general acceptance
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d- >o3R~ [ QX&Y6CC`] 有条件承兑qualified acceptance
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u"wWekB 9@mvG^ 附条件认付conditional acceptance
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.kkhW8: OZz!8-|wE 部分认付partial acceptance
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