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。
h8;H<Y;yQ 会计报表statement of account
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g ;wZplVB7y WmRu3O 往来帐目account current
1)f < ZmJ<FF4 rqKK89fD' 5v sn'=yN 现在往来帐||存款额current accout
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5mYFVK k ,ezB+ LC e6](Z 1O1MB&5% 销货帐account sales
RcZ&/MY p4$4;) Or55_E QT|\TplJt 共同计算帐项joint account
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4 未决帐项outstanding account
=NWzsRl, L(C0236r &z>iqm"Ww u)%/df qzZ 贷方帐项credit account||creditor account
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} ^S(QvoaQ }*vE/W 借方帐项debit account||debtor account
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28s<i` aPX'CG4m 应付帐||应付未付帐account payable
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} V"A;5j` $8Z4jo $^YHyfh 应收帐||应收未收帐account receivable
oq,*@5xV2 is^5TL%@ 2;w> w#}> lbh7`xCR 新交易||新帐new account
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oVdGx c2]h.G83 未决帐||老帐old account
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` n;>r TxTxyYd +6L.a3&(b 现金帐cash account
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=>O{hT^F bzZ7L-yD -oY8]HrXfK 流水帐running account
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) J8[aVG 暂记帐||未定帐suspense account
]1I-e2Q-J gRZ!=z[& XRP+0=0 ;Q[E>j?w= 过期帐||延滞帐overdue account||pastdue account
L:.Rv0XT qVvnl z$VVt?K KYq<n& s 杂项帐户sundry account
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]"C 详细帐单||明细表detail account
>}d6)s| 0QEcJ]Qb8 BU|m{YZ$ 'Hu+8,xA 呆帐bad account
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8L`wib2 WY26Iq@C SE$l,Z"[*b 会计项目title of account
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9mx2" 会计薄||帐薄account-book
-tp3qi 8 v da" Q*8x Bi1 _J,*0~O$ 营业报告书||损益计算表account of budiness||business report
eUD 5V cq/@ng*o dx.Jv/Mb %-|$7?~ 借贷细帐||交验帐account rendered
Ki /j\ -@~4: o 'a~F'FN$ d^"|ESQEU 明细帐account stated
f^Q)lIv 59V8cO+qH P|a|4Bb+fW )H&ZHaO,_ 与…银行开立一户头to open an account with
qporH]J-E $4]4G=o q{!ft9|K\d H<
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rO 与…银行建立交易to keep account with
WGUd@lC~ s2#}@b6'. q%XjJ -s: |WgFLF~k 继续记帐to keep account
R,-DP/ (im ^ JU#_ $6d5W=u$H k7 Ne(4P 与…有交易to have an account with
OSwum!hzN O1oh,~W mlz|KI~\F; #zc$cr 作成会计帐||有往来帐项to make out an account with
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gUW] uzS;&-nA 清算||清理债务to make up an account
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b" 清洁帐目||与…停止交易to close ones account with
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8H| ^[q/w<_j~ d\tA1&k71 结帐to close an account
UxnZA5Lk* \WZSY||C|_ LXRIo2ynuw [] R8VC>Ah 清理未付款to ask an account||to demand an account
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f }50s\H._C 结清差额to balance the account with
X$_z"t =3GgfU5k d;).| .}P mC'<Ov<eJ 清算to settle an account||to liquidate an account||to square an account
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Z zOis}$GR >{"E~U 审查帐目||监查帐目to audit an account
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检查帐目to examine an account
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~X<1D 转入A的帐户to charge the amount to As account
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以计帐方式付款to pay on account
t24.u+O n_6#Df* |zy` ]p9 43!E> mq 代理某人||为某人on ones account||on account of one
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Caq L!Gpk)}[i xQNGlVipZ@ >|1-o;UU 为自己计算||独立帐目on ones own account
Y 9BKd78Y F1%^,; bMqFrG aoGns46Y 由某人收益并负风险on ones account and risk||for ones account and risk
m=60a@o] "XU)(<p cEGR?4z /'bX}H(dq 由某人负担for ones account||for account of one
l(8@?t^; zOYG`:/' =TA8]7S~U }eSrJgF4M 按某人指示||列入某人帐户by order and for account of one
<9S 5 QvlVjDIy #`%V/ #YK n/%M9osF 列入5月份帐目for May account
1 ;Uc-< oW6b3Q/B oKPG0iM: %kuUQ%W1 编入某中帐项下to pass to the account of||to place to the account of
6|1*gl1_LD 6h1pPx7zU w3"%d~/[x x.'Ys1M 寄出清算书to send in an account||to send in render an account
i4)]lWnd $]4o!Z -=qHwcId 'T]Ok\ 支票薄cheque book
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5 R+9 hog Xvxrz{ 持票人cheque holder
wNMA)S 27Vx<W XLlJ|xhY-K ]G,BSttD 不记名支票cheque to bearer||bearer cheque
Q}1qt4xy* g+-^6UG SfPtG '2SZ] 记名支票||认人支票cheque to order
Sre:l'. u|(Iu}sE= rfV{+^T; vQ>8>V 到期支票antedated cheque
B8>@q!G8P J5}?<Dd: pAyUQe;X# 8L*#zaSAf 未到期支票postdated cheque
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q\ G9CL}=lJ, 0"iQHi :e\M~n+y 保付支票certified cheque
uC2qP)m,^ AH^'E jgBJs^JgYG v1 f^gde 未获兑现支票,退票returned cheque
)2R]KU_=g m[Qr>= " hPt=j{aJ%< 1czU$!MV 横线支票crossed cheque
ucUuhS5 5?TX.h9B4 fF.+{-. r(g2&}o\ 普通横线general crossing
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3vEwui-5 4r9AU mJqw 特别横线special crossing
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xBQX 空白支票blank cheque
4!Lj\.!$ 'N/u<`) ;p:CrFv th+LScOX 失效支票,过期支票stale cheque
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n 普通支票open cheque
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"}:SXAZ5` >eX 9dA3X 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
HyIyrU rYW ilQt`-O! \Lm`jU(:l 8aW<lu 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{ApjOIxk _] us1 U+VyH4" ?F|F~A8dr 支票换现金||兑现to cash a cheque
n^/)T3mz{ RF'&.RtVa FMC]KXSd H )Ze{N 清理票款to clear a cheque
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y# "nU] 2 H1$n6J :71St' 保证兑现to certify a cheque
M/YS%1 LVJn2t^ I~,b ZA 4 Z&KR<2Z 填写支票数额to fill up a cheque
Jl ?_GX}ZY M} Mgz 0_-P~^A VBK |*Tl 支票上划线to cross a cheque
LB^xdMXi U"L-1]L ]qiX"<s>~C i ~rb-~o 开发支票to make out a cheque
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rAMQk RJdijj 签发支票,开立支票to draw a cheque||to issue a cheque
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E0oN~{ 2h1P!4W85 2g;Id.i> W4)bEWO+q 透支支票to overdraw a cheque
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b Tb{RQ?Nw' 背书支票to endorse a cheque
i$CF*%+t }|l7SFst x::d}PP7 gq~"Z[T 请付票款||清付票款to pay a cheque||to honour a cheque
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".@; 0+AMN- 支票退票to dishonour a cheque
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61zj 拒付支票to refuse a cheque
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\ZBz]rh* 拒付支票to stop payment of a cheque
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SZvC4lOn# 提示要求付款to present for payment
kkXe= f% *pyC<4W cvYKZB }$s QmRR 见票即付持票人payable to bearer
:0Fc E,1 N:,V{Pw A:5P 3V<c4'O\W 支付指定人payable to order
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已过期||无效out of date||stale
9fsc>9 V6'k\5| _ \jAI~|3 .I%B$eH 请给出票人R/D||refer to drawer
Uh'W d_? BRv#` & d* bQv$ }d@;]cps 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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#S 文字与数字不一致words and figures differ
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1nH &uI33= 支票
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{vur9L 时间已过account closed
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&BhQYD 更改处应加盖印章alterations require initials
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<)o xs]< 时间已过effects not cleared
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s%'\} X"%eRW&qu/ 停止付款payment stopped
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e)E38 支票毁损cheque mutilated
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% DXK\3vf Ot B&}lYo 汇款||寄钱to remit||to send money
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pL5j 寄票供取款||支票支付to send a cheque for payment
Qd}h:U^ %t$)sg] OGW0lnQ/ ,fj~BkW{ 寄款人a remitter
q2M%AvR P+,YWp ppO!v? ,|w,
收款人a remittee
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+%w"j e{.P2rnh c43&[xPLz +@<@x4yt 国外汇票foreign Bill
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U zZS,<Z 国内汇票inland Bill
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RhP yRz l} a(x#6 TH+TcYqO 跟单汇票documentary bill
DMT2~mh 0:eK}tC RR>G}u9np M2nZ,I=l 空头汇票accommodation bill
ST\d-x dkZ[~hEQG- dz?Ey~;M ] .c$(. 原始汇票original bill
+b{tk=Q: (-{.T 7[8d-Sf24{ p0HcuB)Y 改写||换新票据renewed bill
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?s 即期汇票sight bill||bill on demand
x%RE3J- u6*mHkM 8HdjZ! fJn4'Q*U …days after date||…days after date…日后付款
B|rf[EI> 'zQp64]F Gdlx0i ^2mCF …months after date||…months after date…月后付款
J(`(PYo\i ~<=wTns! 0f,Ii_k bT do@BJWo 见票后…日付款…days after sight||…days sight
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S. 见票后…月付款…months after sight||…months sight
=UFmN" o]0\Km SY+$8^ +Z/aG k; 同组票据set of bills
'>UQsAvm PL*kjrLu7 wU5= ' >\ PNKpn{ 单张汇票sola of exchange||sole of exchange
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)1 远期汇票usance bill||bill at usance
{IQCA-AI 2@pEuB3$?! q6V\n:hKV XNB4KjT 长期汇票long bill
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a//'RW QCvst* zvh&o*\2<d 短期汇票short bill
gz`P~7-w: 'M3V#5l)@| (1;%V>,L c`!8!R 逾期汇票overdue bill
wfBf&Z0{ i^6g1"h 8,&QY%8pX -wn(J5NnR 宽限日期days of grace
2]-xmS>|b c"CF&vTp /Wm3qlv +L<x0-& 电汇telegraphic transfer (T.T)
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;T=u(} h%(0| 邮汇postal order||postal note (Am.)||post office order||money order
jxA*Gg3cT5 o`ijdg!5qG YDo,9 4Awl 本票promissory note (P/N)
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HvL @`#"6y? aT%6d@g 押汇负责书||押汇保证书letter of hypothecation
`1)n2<B @1G`d53N he1W22 gAViwy9{ 副保||抵押品||付属担保物collateral security
'P<T,:z? 9Y-6e0B: p+d?k"WN? 7Ys\=W1 担保书trust receipt||letter of indemnity
<bxp/#6D $sR-J'EE! !JVpR]lWS b0"R |d[i 承兑||认付acceptance
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Qg4g(0E@ Zp*0%x!e 单张承兑general acceptance
G/5]0]SO Ww $?X LF E;C=V2#>[ M4(`o^n 有条件承兑qualified acceptance
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{G4t a#:K"Mf. dk4|*l- 附条件认付conditional acceptance
;NeN2 |I] CNF3".a L;s,x V 3"J85V%h]n 部分认付partial acceptance
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