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。
.bh7 会计报表statement of account
|P9)*~\5 Vn/FW?d7 /k\)q 0!:%Ge_ 往来帐目account current
T0@<u a{ByU% 65+2+p !,7)ZW?*8 现在往来帐||存款额current accout
(8W?ym $Zrc-tkV ]nxSVKE4p 5HAAa I 销货帐account sales
ESS1 L$y sC :.}6 K7q R JkLpoe81 共同计算帐项joint account
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v]S 6TQ[2%X' O6q5qA raP9rEs 未决帐项outstanding account
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e]:(.Wb- 9 iNL>TVUM XzBl }4s 贷方帐项credit account||creditor account
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U:aaa 借方帐项debit account||debtor account
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Bt>Y 应付帐||应付未付帐account payable
$D*Yhv!/ B|AIl+y u$"Ew^C 9J}^{AA 应收帐||应收未收帐account receivable
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jQHOZ fhki!# E8M catJC3 新交易||新帐new account
1HRcEzA j W-K 'z};tIOKJk %LnG^L 未决帐||老帐old account
4"+v:t)z6{ lp1GK/!s ,YrPwdaTB \%#luk@: 现金帐cash account
)Y=ti~?M( 5lE9UoG[Q T'14OU2N{Y $h1pL>^J 流水帐running account
Q6PMRG}/o o~'UWU'# *.-qbwOg "!o|^nN, 暂记帐||未定帐suspense account
2$joM`j$ n=h!V$X sFRQFX0XoY `S]DHxS 过期帐||延滞帐overdue account||pastdue account
6?l|MU"Q. TzV~I\a| *,XT;h$'> ,LDdL 杂项帐户sundry account
}Szs9-Wns W=!D[G R 4m_CPe @p9YHLxLjQ 详细帐单||明细表detail account
YD;"_yH +tv"j;z 9+frxD&pO d((,R@N' 呆帐bad account
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会计项目title of account
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g $"{I|UFC '# J/e0o@ 会计薄||帐薄account-book
.$r7q[ ~" U^N:I" +2^Mz&I@b x/?w1 营业报告书||损益计算表account of budiness||business report
(!diPwcv !4fT<V( I!g+K A!_yZ|)$T 借贷细帐||交验帐account rendered
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V ! 7V;wCm#b Q|W~6 Jgzg[6 明细帐account stated
e\H1IR3 bqm%@*fZo pm'i4!mY<P x@,B))WlGr 与…银行开立一户头to open an account with
NGuRyZp69& NvjKB)J d/` d:g oJor
]QY K 与…银行建立交易to keep account with
r[kmgPld o<i\1<eI tD3v`Ke 690;\O ' 继续记帐to keep account
7!#34ue sKGR28e z%[^-l- G:!'hadw 与…有交易to have an account with
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m% 作成会计帐||有往来帐项to make out an account with
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zaM& eih~ SBSH HT=-mwa_] 清算||清理债务to make up an account
sGFC?1r?\ >`Zw0S sWX\/Iyy2p !1ZrS 清洁帐目||与…停止交易to close ones account with
Xe:e./@ mpDQhD[n 3v:c'R0 _J33u3v 结帐to close an account
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sV) '- y>_*}>2 ,O x_BnWFP 清理未付款to ask an account||to demand an account
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L {,zn#hU.R P)&qy .+E0 e6hfgVN 结清差额to balance the account with
Bq#B+JwX RI-)Qx&!f Rkz[x VW *d*! 清算to settle an account||to liquidate an account||to square an account
"gGv>]3 ""u>5f k5]`:k6 _q 1E4z 审查帐目||监查帐目to audit an account
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;}m)7 b0!ZA/YC- 检查帐目to examine an account
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)0p7d:%mV 转入A的帐户to charge the amount to As account
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v")6 oBZzMTPe 以计帐方式付款to pay on account
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3n 0dKi25J -/ h'uG 代理某人||为某人on ones account||on account of one
"`8~qZ7k bO\E)%zp e!JC5Al7 .0f6b 为自己计算||独立帐目on ones own account
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"fX9bh^ ]\Q9j7}37+ %$H~ 由某人收益并负风险on ones account and risk||for ones account and risk
g6Nw].{ x;p7n2_ >lIQM3 S,%BhQ[ 由某人负担for ones account||for account of one
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i#W0 按某人指示||列入某人帐户by order and for account of one
>@wyiBU B2DWSp-8* `U[s d*C" /agX! E4s 列入5月份帐目for May account
oD>j26Q Zbobi, 8O0E;6b An0Zg'o!G 编入某中帐项下to pass to the account of||to place to the account of
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&v~tD7 &]mZp& tV5Uz&:b ?*h2:a$ 寄出清算书to send in an account||to send in render an account
R#0Z Az"(I>VfD ,Kw]V %xOb a2tRmil 支票薄cheque book
leSR2os 6~_TXy/ tjIT4 ="*:H) 支票陈票人cheque drawer
N akSIGm /9..hEq^ 2IGoAt>V ohPCYt 持票人cheque holder
S_ Pa . L 2k?Pl ,J63?EQ3 gZLzE*NZ 不记名支票cheque to bearer||bearer cheque
@CJ`T& ]&mN~$+C 1>"[b8a/ 4I97<zmrT 记名支票||认人支票cheque to order
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b]r E"l/r4*f@ 到期支票antedated cheque
5i42o+' fi.[a8w:W WFTXSHcG -4!9cE 未到期支票postdated cheque
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2= 保付支票certified cheque
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ndTEnpp /P>t3E2c WE|-zo 未获兑现支票,退票returned cheque
X5hamkM*m D%+cf zcn/LF ` ,O#r0m 横线支票crossed cheque
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;wx OdrnPo{ 普通横线general crossing
(&)PlIi7 &Oih#I sG6ts,={ OrJuE[R. 特别横线special crossing
@*VfG CQ( ZVin+ z d}Y\;'2, $gv3Up"U 空白支票blank cheque
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Y-y?Y +[R,wsG &O:IRR7p P,}cH;w6Ck 失效支票,过期支票stale cheque
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EyAhB pmIOV~K 普通支票open cheque
2.>WR~\ ~mR@L `"l a^ __Z3g, NZTG)< 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|K(2_Wp b 5u8j U_8 Z& 5x=aJl;G 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
*:+&SxL %tOGs80_{ `Pcbc\"*y {#_CzI.0f 支票换现金||兑现to cash a cheque
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KN9 清理票款to clear a cheque
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43\q Iu\ sYG:\>}ie 保证兑现to certify a cheque
L/Ytk ag 3bd(.he2u ILU7Yhk d5z=fH9 填写支票数额to fill up a cheque
O?=YY@j ?^Q8#Y^M VK]cZ%) X>la!}sV 支票上划线to cross a cheque
mdtG W dKk#j@[n" <l.l6okp %6%~`((4 开发支票to make out a cheque
kF@Z4MB}yr ].Sz2vI a7fFp9l! #B!HPlrv 签发支票,开立支票to draw a cheque||to issue a cheque
..K@'*u fFNscY<4w \}n\cUy- k',#T932x1 透支支票to overdraw a cheque
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XV. 3T= ?!|e Ct<]('Hm( B4Fuvi 背书支票to endorse a cheque
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BI| TM2oa :u9OD` D euyd(y$'k 请付票款||清付票款to pay a cheque||to honour a cheque
4aGVIQ ]i:_^z)R 1VR|z Pxvf"SXX 支票退票to dishonour a cheque
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)4e8LO {6tj$&\) )vsX (/WU 拒付支票to refuse a cheque
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Z_h-5VU- (U B?UJc xep8CimP' 拒付支票to stop payment of a cheque
EvKzpxCh :OFs"bC :Dj0W8V kRb %:* 提示要求付款to present for payment
^?8/9o 3OB=D{$V %#<MCiaK *N&~Uq^ 见票即付持票人payable to bearer
ZYS]Et[Q B2,c_[UZ. 6Qk[TL)t <2SWfH1> 支付指定人payable to order
%XBMi~ ^~;"$=Wf 6]sP" i*((@: 已过期||无效out of date||stale
4q"4N2 ;Rljx3!N NZ"nG<;5 P?ms^ 请给出票人R/D||refer to drawer
Rc vp@ Am!OLGG4 ka_(8 c;Gf$9?iC 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
GO)5R, b]gVZ- `=$p!H8 kMx)G] 文字与数字不一致words and figures differ
3yrb7Rn3 4a=QTq0p E)`:sSd9 cgi:"y F 支票
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`&9iC 4P 时间已过account closed
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Yjp 更改处应加盖印章alterations require initials
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\n`/?\r.z 时间已过effects not cleared
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x pm=m~ #jh5% @ 停止付款payment stopped
_X|prIOb= J 5(^VKj \(RD5@=!4# osl\j]U8 支票毁损cheque mutilated
.1}1e;f- I~;w Q @qpj0i+>* $A`m8?bY 汇款||寄钱to remit||to send money
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xy PXyv);#Q` 寄票供取款||支票支付to send a cheque for payment
@C<ofg3E :..WL;gC 0'HQ=pP *7E#=xb 寄款人a remitter
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9L yM `u]p1 收款人a remittee
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+U$;r8l g60k R7;\ 国外汇票foreign Bill
)o<^6Ic%7 x5CMP%}d sQJGwZ7 |j-ng; 国内汇票inland Bill
KIi:5Y *`rfD* O,9^R [_nOo ` 跟单汇票documentary bill
E%DT;1 x9AFN S@Rd>4 ,zdGY]$ 空头汇票accommodation bill
`IEA uorX;yekC Q`W2\Kod] ``P9fd 原始汇票original bill
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dm 14"57Jt8 P%)r4+at 2Kf/I d1 改写||换新票据renewed bill
K2yu}F ^} vc&v+5Y /OWwC%tM/ Scx!h. \5 即期汇票sight bill||bill on demand
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" p<{P#?4 g E]rXp~AZm 5 ty2e`~K …days after date||…days after date…日后付款
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,s^ …months after date||…months after date…月后付款
x};~8lGT>t gu!!}pwV9 cZQ8[I xa@$cxt 见票后…日付款…days after sight||…days sight
(^35cj{s aTTkj\4 k9f|R*LM 60vmjm Xl 见票后…月付款…months after sight||…months sight
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`G 同组票据set of bills
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B2$&eJ lc[6Mpi7s[ 单张汇票sola of exchange||sole of exchange
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