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。
!Fca~31R' 会计报表statement of account
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q5i FKIw!m ~ 往来帐目account current
Jy)KqdkX+ k[bD\' MLoYnR^ @LS@cCC,a 现在往来帐||存款额current accout
+1uF !G&l D>HOn^ zDw5]*R syWG'(> 销货帐account sales
YUx.BZf7 ZjgsR|i 1$D_6U:H0 !j:9`XD| 共同计算帐项joint account
4.Q} 1%ZN o^^rJk |%J {RA ;1:Js0=;
H 未决帐项outstanding account
TV<'8L |bq$xp V,mw[Hw 5k`l$mW{ 贷方帐项credit account||creditor account
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R ]ro*G"-_1# QIB\AAclO 借方帐项debit account||debtor account
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.} q&5v 应付帐||应付未付帐account payable
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b:Wm8pp? X#*JWQO= o9JMH.G 应收帐||应收未收帐account receivable
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g>>E &7`^i.fh) 新交易||新帐new account
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;8 t/cY=Wp 未决帐||老帐old account
:<hXH^n '^No)n\` ,quoRan {)BTR %t 现金帐cash account
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|% JBXrFC; 0vtt"f)Y[ 流水帐running account
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h-G)o[MA 暂记帐||未定帐suspense account
!ePr5On [<%H>S1 ^lA=* jY( Fh`~`eog 过期帐||延滞帐overdue account||pastdue account
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%]o |C!ox hu< YL]Z<%aKt 杂项帐户sundry account
v.pBX< U%<koD[, iPd[l{85Z 7JEbH?lEN 详细帐单||明细表detail account
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P* lQRA ~yH?=:>U 呆帐bad account
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YC` 会计项目title of account
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Q ~/98Id}v 会计薄||帐薄account-book
/H8g( fh](K'P#^ d@5[B0eH -_1>C\h" 营业报告书||损益计算表account of budiness||business report
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Iq_0e .(^ ,z& 借贷细帐||交验帐account rendered
thifRd$4 +VO-oFE | ,.OERw >'&p>Ad) 明细帐account stated
xa <UM5eI ioYGZ%RG# 2QJ{a46} v":x4!kdX 与…银行开立一户头to open an account with
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UC "#{4d),r umt.Um.m2 ~N<4L>y< 与…银行建立交易to keep account with
W g02 A\ >zXsNeGQR 9}PhN<Gd %M7` Hwu 继续记帐to keep account
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e#7v EfCx`3~EX 与…有交易to have an account with
-o$QS, D-5VC9{ ^j31S*f&: 8,?h~prc 作成会计帐||有往来帐项to make out an account with
l'/R&`-n xKuRh}^K \=:~ki=@B 05b_)&4R 清算||清理债务to make up an account
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HK8jCa -f% ' 清洁帐目||与…停止交易to close ones account with
/v-6WSN U%q7Ai7 P<X\%_Iat 3?V_BUoON 结帐to close an account
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S KH(%? G Uon/G8 清理未付款to ask an account||to demand an account
cx&>#8s& bN]+_ mF Ju96#v+: lDYyqG4 结清差额to balance the account with
1(I6.BHW "alyfyBu'M $~VRza 8Q lij.N)E 清算to settle an account||to liquidate an account||to square an account
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`LU+ x:),P-~w [|(N_[E|6 d1AioQ9 审查帐目||监查帐目to audit an account
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v 检查帐目to examine an account
Cd,jDPrw nExU#/*~^ OBOtu u. x=b7': nQ 转入A的帐户to charge the amount to As account
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zq /fZeWU0W VH9dleZ 以计帐方式付款to pay on account
uE%r/:!k4$ Nl^;A><u M+U9R@ yeXx',]a 代理某人||为某人on ones account||on account of one
q"\Z-D0B4 }uJu>'1[G B8f8w)m Qw-~>d 为自己计算||独立帐目on ones own account
gp>3I!bo[K `UD/}j@ fI&t] Jm xH"7hTE 由某人收益并负风险on ones account and risk||for ones account and risk
}=< yXSFjcoB Y$Zx, mq@6Q\Z+ 由某人负担for ones account||for account of one
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按某人指示||列入某人帐户by order and for account of one
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F*IzQ(#HW J] {QB^? 列入5月份帐目for May account
&e E=<x ]V^iN=(_5 39:bzUIF OLyf8&AU@ 编入某中帐项下to pass to the account of||to place to the account of
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' 9IjIIM2y S\:P-&dC 寄出清算书to send in an account||to send in render an account
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[+pu .nrMfl_ 支票薄cheque book
!%CWZZ 6u r)y=lAyF> nV"~-On QoI3>Oj= 支票陈票人cheque drawer
]~9tYn |XQIfW]A L-ET<'u arIf'CG6 持票人cheque holder
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! 不记名支票cheque to bearer||bearer cheque
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KI)M JG:t %Qmn-uZ 记名支票||认人支票cheque to order
IHB}`e| z>LUH Si_ _8D T$>WE= Y 到期支票antedated cheque
qX/y5F` zBCtd1Xrni i+A3~w5c =$u!
59_dE 未到期支票postdated cheque
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W%{ V3&RJ k=b Luq#9(P I3aNFa} 保付支票certified cheque
:*I#n <fZyAa3} WJQvB=D& `.E[}W 未获兑现支票,退票returned cheque
?:vv50 Z_$%. @@R7p sZjQ3*<-r 横线支票crossed cheque
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p$q 52%2R]G! @P#N2:jwj )F}F_Y 普通横线general crossing
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E6@ qU+t/C. 特别横线special crossing
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d MMb 空白支票blank cheque
zZ7;jyD B~6&{7xc% MDnKX?Y )P%ZA)l%_o 失效支票,过期支票stale cheque
uW=k K0E *T-<|zQ )Lk639r ERUz3mjA/ 普通支票open cheque
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+7uGp: 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
U\ ig: riUwBiVa?2 44gPCW,u P9GN}GN%v 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
oL!EYbFD'Z .~)q};Z fFMlDg[]; r(6Y*< 支票换现金||兑现to cash a cheque
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:!5 Pj[PIz 清理票款to clear a cheque
l>2E (Y| ]}Mj)J" m (iBNZ7sJ 3r<~Q7e 保证兑现to certify a cheque
NvD7Krqwa +M./@U*g ~,d,#)VE2q cpe+XvBuK 填写支票数额to fill up a cheque
4~ q5,^kgB 18)'c?^. #9B)Xx!g QHDXW1+|^ 支票上划线to cross a cheque
]S&&|Fc ")_|69 VX ^T( .k= hjU::m,WX 开发支票to make out a cheque
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h&IPU S :I"2V h(<,fg1 sz5MH!/PJ 签发支票,开立支票to draw a cheque||to issue a cheque
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` Yab%/z2: 透支支票to overdraw a cheque
+cD<:"L'g >Y&N8PHD .4_o>D $CxKuB( 背书支票to endorse a cheque
teOe#* G[B=>Cy 6~0$Z-);( @d^Grm8E 请付票款||清付票款to pay a cheque||to honour a cheque
3RiWZN ~9?cn }elc `jj Jz?j[ 支票退票to dishonour a cheque
\@-@Y NO2XA\ R]Vt Y7}i, w:??h4lt 拒付支票to refuse a cheque
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a 3ovWwZ8& UN7EF/!Zz 拒付支票to stop payment of a cheque
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z0 7wWFr &d9{k5/+\ Y}@&h! 提示要求付款to present for payment
68bQ;Dv Q0$8j-1I LO'**}vm <i<J^-W 见票即付持票人payable to bearer
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L 支付指定人payable to order
6f;fx}y 4)E_0.C "lQ*1.i |o,YCzy|5 已过期||无效out of date||stale
TH)"wNa _my"%@n r}Ohkr ?8HHA:GP 请给出票人R/D||refer to drawer
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)Z[ft k2E0/ @f{k +_s #2 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
|yvQ[U~PQ >PB4L_1 c~6>1w7SZ4 D@C-5rmq 文字与数字不一致words and figures differ
S(QpM.9* siXr;/n" "X2 Vrn' YX%[ipgB 支票
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,/[6e\0~ 时间已过account closed
X(!Cfb8+5 :WQ^j!9' ~a%Z;Aj soPLA68 更改处应加盖印章alterations require initials
IOTR/anu ckV`OaRw4 _a_7,bk5 NIh:DbE k $M]3}$U
4f@o mAM 时间已过effects not cleared
0fc/wfv< c/Qt Ot uB |Ss _\=`6`b) 停止付款payment stopped
gHhh>FFAq W>!_|[a tc_286'x Z1zVwHa_ 支票毁损cheque mutilated
@95FN)TXZY S2n39 3 .id)VF-l L Y6;.d$J 汇款||寄钱to remit||to send money
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+$0( 1[kMOp 寄票供取款||支票支付to send a cheque for payment
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