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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。   PuCDsojclh  
会计报表statement of account WEtA4zCO  
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往来帐目account current q^1aPz  
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现在往来帐||存款额current accout 7~"(+f  
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销货帐account sales 6 W;?8Z_1  
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共同计算帐项joint account NdsX*o@a  
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未决帐项outstanding account cc41b*ci$  
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贷方帐项credit account||creditor account Y:%m;b$]  
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借方帐项debit account||debtor account EK?@Z.q+  
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应付帐||应付未付帐account payable @%OPy|=,{  
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应收帐||应收未收帐account receivable ;GE26Ymqly  
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新交易||新帐new account =`qRu  
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未决帐||老帐old account j?:`-\w5  
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现金帐cash account VK2@2`$  
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流水帐running account k"">2#V  
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暂记帐||未定帐suspense account H LjvKE=W  
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过期帐||延滞帐overdue account||pastdue account  T/[f5?p  
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杂项帐户sundry account ,{k<JA {  
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详细帐单||明细表detail account di7A/ B  
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呆帐bad account 0|g[o:;fl_  
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会计项目title of account 'X9AG6K1  
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会计薄||帐薄account-book Zr=ib  
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营业报告书||损益计算表account of budiness||business report >-b&v$  
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借贷细帐||交验帐account rendered ;AKwx|I$g  
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明细帐account stated I? B,sl_w  
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与…银行开立一户头to open an account with yO00I`5  
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与…银行建立交易to keep account with ?\ZL#)hr"p  
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继续记帐to keep account 6ZcXS  
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与…有交易to have an account with u"`*DFjo*  
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作成会计帐||有往来帐项to make out an account with h$>wv`  
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清算||清理债务to make up an account <YH=3[  
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清洁帐目||与…停止交易to close ones account with $#e1SS32  
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结帐to close an account _|A + ) K  
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清理未付款to ask an account||to demand an account 1Ipfw  
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结清差额to balance the account with "u492^  
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清算to settle an account||to liquidate an account||to square an account yz8jU*H  
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审查帐目||监查帐目to audit an account ;SY\U7B\  
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检查帐目to examine an account /TV= $gB`  
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转入A的帐户to charge the amount to As account 'V (,.'  
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以计帐方式付款to pay on account 4<gb36)|4  
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代理某人||为某人on ones account||on account of one WQ6"0*er  
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为自己计算||独立帐目on ones own account NxA)@9Q  
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由某人收益并负风险on ones account and risk||for ones account and risk !.TLW  
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由某人负担for ones account||for account of one V[nQQxWp=  
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按某人指示||列入某人帐户by order and for account of one {{yZ@> o6  
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列入5月份帐目for May account iyta;dw9  
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编入某中帐项下to pass to the account of||to place to the account of "Wo,'8{v  
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寄出清算书to send in an account||to send in render an account [`RX*OH2  
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支票陈票人cheque drawer e [_m< e  
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持票人cheque holder YjOs}TD lx  
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不记名支票cheque to bearer||bearer cheque }v:jncp  
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记名支票||认人支票cheque to order 2_vbT! _  
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到期支票antedated cheque w }Uhd ,  
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未到期支票postdated cheque 5%sE] Y#  
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保付支票certified cheque 5p.rwNE  
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未获兑现支票,退票returned cheque T^J>ZDA  
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横线支票crossed cheque F 8B#}%JE  
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普通横线general crossing e[hcJz!D  
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特别横线special crossing /cU<hApK  
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空白支票blank cheque [l,Ei?  
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失效支票,过期支票stale cheque D_v bSF)  
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普通支票open cheque l+V>]?j  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount e=.]F *:J  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 6'FdGS  
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支票换现金||兑现to cash a cheque L*:jXmUM_~  
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清理票款to clear a cheque /FRm2m83  
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保证兑现to certify a cheque %\:[ o  
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填写支票数额to fill up a cheque K57&yVX  
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支票上划线to cross a cheque 5rU[ T ir  
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开发支票to make out a cheque $ 69oV:  
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签发支票,开立支票to draw a cheque||to issue a cheque T: =lz:}I  
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透支支票to overdraw a cheque I+tb[*X+  
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背书支票to endorse a cheque T9Nb`sbV]  
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请付票款||清付票款to pay a cheque||to honour a cheque \nPEyw,U  
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支票退票to dishonour a cheque n $$SNWgM  
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拒付支票to refuse a cheque K<>oa[B9  
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拒付支票to stop payment of a cheque \1D<!k\S  
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提示要求付款to present for payment A#EDk U,  
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见票即付持票人payable to bearer n*[XR`r}  
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支付指定人payable to order u)}$~E>  
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已过期||无效out of date||stale }`% *W`9b  
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请给出票人R/D||refer to drawer ^c-  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds J?? -j  
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文字与数字不一致words and figures differ 5m\<U`  
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时间已过account closed V58wU:li  
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时间已过effects not cleared YVQN&|-  
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停止付款payment stopped tItX y  
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支票毁损cheque mutilated Xe6w|  
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汇款||寄钱to remit||to send money 7X0Lq}G@  
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寄票供取款||支票支付to send a cheque for payment ii[F]sR\  
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寄款人a remitter !\zWF  
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收款人a remittee ]NUl9t*N4  
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跟单汇票documentary bill Li!Vx1p;u.  
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空头汇票accommodation bill 8J:}%DaxL  
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原始汇票original bill I;e=0!9U  
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改写||换新票据renewed bill dCE0$3'5  
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即期汇票sight bill||bill on demand Lx\ 8Z=  
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…days after date||…days after date…日后付款 tX5"UQA  
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…months after date||…months after date…月后付款 tXoWwQD;Y  
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见票后…日付款…days after sight||…days sight q"%_tS  
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见票后…月付款…months after sight||…months sight ~ DBcIy?  
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同组票据set of bills >[9J?H  
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单张汇票sola of exchange||sole of exchange :# .<[  
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远期汇票usance bill||bill at usance }@;ep&b*  
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长期汇票long bill I/&%]"[^u  
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短期汇票short bill *G{^|z  
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逾期汇票overdue bill CS@FYO  
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宽限日期days of grace S'4(0j  
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电汇telegraphic transfer (T.T) ,eTUhK  
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邮汇postal order||postal note (Am.)||post office order||money order P0W*C6&71|  
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本票promissory note (P/N) *A"~m !=  
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押汇负责书||押汇保证书letter of hypothecation *1v[kWa?  
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副保||抵押品||付属担保物collateral security qAn!RkA  
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担保书trust receipt||letter of indemnity Y0x%sz 5  
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承兑||认付acceptance :c8&N-`  
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单张承兑general acceptance r[4tPk  
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有条件承兑qualified acceptance y~q8pH1  
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附条件认付conditional acceptance ~/98Id}v  
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部分认付partial acceptance   +y&Tf#.V/A  
    
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