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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。   N aiZU  
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结清差额to balance the account with Vs8os+  
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未到期支票postdated cheque !)?n n3  
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保付支票certified cheque W.r0W2))(  
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未获兑现支票,退票returned cheque re2M!m6k5  
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横线支票crossed cheque AME3hA  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount >Akrbmh5  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Veo*-sl  
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签发支票,开立支票to draw a cheque||to issue a cheque v.iHgh  
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请付票款||清付票款to pay a cheque||to honour a cheque 9S 'u 1%  
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拒付支票to refuse a cheque G)|Xj70  
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请给出票人R/D||refer to drawer ~dO+kD  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds c;?J  
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文字与数字不一致words and figures differ ?gsPHPUS  
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时间已过account closed GE8.{P  
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时间已过effects not cleared x8xz33  
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支票毁损cheque mutilated i[?VF\Y(  
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汇款||寄钱to remit||to send money f}~=C2R1<!  
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寄票供取款||支票支付to send a cheque for payment 0h~{K  
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寄款人a remitter Kx?.g#>U;  
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国内汇票inland Bill E]v]fy"  
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跟单汇票documentary bill <@# g2b  
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空头汇票accommodation bill C(9"59>{]y  
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原始汇票original bill 0l4f%'f  
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改写||换新票据renewed bill m[(_fOd  
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即期汇票sight bill||bill on demand ahIDKvJ4  
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…days after date||…days after date…日后付款 jV9oTH-  
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…months after date||…months after date…月后付款 $5/d?q-ts{  
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见票后…日付款…days after sight||…days sight =E> P,"D  
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见票后…月付款…months after sight||…months sight lz : :6}  
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同组票据set of bills 3^nH>f-Y  
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单张汇票sola of exchange||sole of exchange -|^)8  
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远期汇票usance bill||bill at usance A6 .wXv,  
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长期汇票long bill In?#?:Q@&  
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短期汇票short bill oSmETk\  
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逾期汇票overdue bill #T2J +  
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宽限日期days of grace "O0xh_Nr  
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电汇telegraphic transfer (T.T) k_,& Q?GtU  
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邮汇postal order||postal note (Am.)||post office order||money order M /v@C*c  
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本票promissory note (P/N) |u^S}"@3sU  
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押汇负责书||押汇保证书letter of hypothecation vg[3\!8z[  
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副保||抵押品||付属担保物collateral security tx>7?e8E  
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担保书trust receipt||letter of indemnity 2O[sRm)  
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承兑||认付acceptance O_a^|ln&  
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单张承兑general acceptance r4X}U|s!0  
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有条件承兑qualified acceptance I ]ZZN6"  
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附条件认付conditional acceptance ~>u| 7 M$(  
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部分认付partial acceptance   mXp#6'a  
    
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