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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。   pBp #a  
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往来帐目account current ys'T~Cs  
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借方帐项debit account||debtor account T=Z.TG|lIx  
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杂项帐户sundry account #>=j79~  
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营业报告书||损益计算表account of budiness||business report lif&@o f  
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借贷细帐||交验帐account rendered 3 rLTF\  
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明细帐account stated !EUan  
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清算||清理债务to make up an account iY21Ql%  
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清洁帐目||与…停止交易to close ones account with 5\z `-)  
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清理未付款to ask an account||to demand an account !qG7V:6  
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结清差额to balance the account with p, #o<W  
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清算to settle an account||to liquidate an account||to square an account %7|9sQ:  
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审查帐目||监查帐目to audit an account q<M2,YrbAI  
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检查帐目to examine an account 6Yln, rC  
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以计帐方式付款to pay on account p>huRp^w  
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由某人负担for ones account||for account of one .[ICx  
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按某人指示||列入某人帐户by order and for account of one _uy44; zq  
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列入5月份帐目for May account )"7iJb<E  
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寄出清算书to send in an account||to send in render an account A P?R"%  
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记名支票||认人支票cheque to order l[0RgO* S  
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到期支票antedated cheque Q4#m\KK;i9  
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未到期支票postdated cheque aFX=C >M  
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保付支票certified cheque g[' ^L +hd  
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空白支票blank cheque  JYI,N  
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失效支票,过期支票stale cheque |tH4:%Q'  
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普通支票open cheque Naf0)3q>!  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount Tx# Mn~xD  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges Dcgo%F-W  
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支票换现金||兑现to cash a cheque Ynj,pl  
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保证兑现to certify a cheque j</: WRA`]  
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填写支票数额to fill up a cheque 6A-|[(NS  
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支票上划线to cross a cheque "<1{9  
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开发支票to make out a cheque 0S!K{xyR  
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签发支票,开立支票to draw a cheque||to issue a cheque S4z;7z(8+  
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透支支票to overdraw a cheque H<,gU`&R  
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背书支票to endorse a cheque m;QMQeGz  
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请付票款||清付票款to pay a cheque||to honour a cheque OQJ6e:BGt  
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支票退票to dishonour a cheque &V/Mmm T  
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拒付支票to refuse a cheque (f"4,b^]  
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拒付支票to stop payment of a cheque *$g-:ILRuZ  
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请给出票人R/D||refer to drawer sFRQe]zCcP  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds j#4kY R{  
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停止付款payment stopped 3XNCAb2  
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支票毁损cheque mutilated .6J$,.Ig  
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汇款||寄钱to remit||to send money -'Mf\h 8  
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寄票供取款||支票支付to send a cheque for payment : rVnc =k  
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寄款人a remitter -Qe'YBy:  
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收款人a remittee Pzem{y7Ir  
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国内汇票inland Bill )M^ gT}M  
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跟单汇票documentary bill ./~(7o$  
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空头汇票accommodation bill " Yy n/  
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原始汇票original bill S]{oPc[7  
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改写||换新票据renewed bill 048kPXm`  
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即期汇票sight bill||bill on demand y?# Loe  
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…days after date||…days after date…日后付款 |cY`x(?yP  
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…months after date||…months after date…月后付款 -']56o_sQ/  
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见票后…日付款…days after sight||…days sight i?;Kq~,  
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见票后…月付款…months after sight||…months sight H']+L~j  
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同组票据set of bills U<-D(J  
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单张汇票sola of exchange||sole of exchange `,0}ZzaV&  
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远期汇票usance bill||bill at usance &~w}_Fjk  
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长期汇票long bill |)G<,FJQE_  
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短期汇票short bill PxE3K-S)G  
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逾期汇票overdue bill &VcV$8k  
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宽限日期days of grace UY 2OZ& &  
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电汇telegraphic transfer (T.T) EZ`{Wnbq  
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邮汇postal order||postal note (Am.)||post office order||money order jNy.Y8E&  
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本票promissory note (P/N) eR"<33{  
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押汇负责书||押汇保证书letter of hypothecation OBAi2Vw  
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副保||抵押品||付属担保物collateral security C2Tyoza  
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担保书trust receipt||letter of indemnity VM,]X.  
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承兑||认付acceptance ?1eK#Z.  
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单张承兑general acceptance Y.r+wc]  
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有条件承兑qualified acceptance hfy_3}_  
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附条件认付conditional acceptance H+Sz=tg5  
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部分认付partial acceptance   /d<P-!fK  
    
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