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。
{>>X3I 会计报表statement of account
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& VD=H=Ju 往来帐目account current
=2\2Sp c^}y9% 4c 0Lo8pe`DH | {9<%Ok4P 现在往来帐||存款额current accout
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OB #H oe<i\uX8z Xa[k=qFo 销货帐account sales
kwjO5OC8 cBxGGggB I&-r^6Yx 10SI&O 共同计算帐项joint account
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C4+DZ<pE 未决帐项outstanding account
v,w af`)J {&5lZ<nu8A gd;!1GNi] ] Q5:JV 贷方帐项credit account||creditor account
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g\ 借方帐项debit account||debtor account
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p:0 Y 应付帐||应付未付帐account payable
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p"K ?) 应收帐||应收未收帐account receivable
ZHTi4JY ~?\U];l m23"xnRB P< OH{l 新交易||新帐new account
|] 7c&` 0'o[2, 3](hMk,} Rqe.=+Qs 未决帐||老帐old account
[F6)Z[uG +ktv:d 3x~7N e,%|sAs[ 现金帐cash account
#`iEb iSq _vTr?jjfK T5:Q_o] 8pnD6Lp> 流水帐running account
Spn[:u @ VrIN.x OAXA< nM[yBA 暂记帐||未定帐suspense account
n]g"H x?S86,RW s#^0[ Rt iT'doF 过期帐||延滞帐overdue account||pastdue account
h*Fv~j'p x?L0R{?WW z|pt)Xl ;EBKzB 杂项帐户sundry account
TAG@Ab ?t'V5$k\ )+N{D=YM )U~|QdZ 详细帐单||明细表detail account
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D?/ia 呆帐bad account
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A3K p{,#H/+J 会计项目title of account
l8G1N[ lC($@sC % n.g-%4\q 6Z|h>H5a 会计薄||帐薄account-book
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}XrA ^6 wWv&G[8 营业报告书||损益计算表account of budiness||business report
[q|W*[B:@ v~SM"ky# Bz/ba * UVux[qX< 借贷细帐||交验帐account rendered
."wF86jW| '~Y@HRVL@| BL&AZv/T Jg$<2CR& 明细帐account stated
%,WH*") q8P&rMwy x$q} lJv_ k9%o{Uzy 与…银行开立一户头to open an account with
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1b^L}$ X,G<D} 与…银行建立交易to keep account with
'LMj.#A<g *Z#OfB4} p6%V f =mXC,<] 继续记帐to keep account
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i [mzed{p]] M{ncWq*_j fG1iq<~ 与…有交易to have an account with
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Q1 作成会计帐||有往来帐项to make out an account with
ulxlh8= %tP*_d: v#x`c_ t+a.,$U 清算||清理债务to make up an account
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) *k7BE_&*0Z 清洁帐目||与…停止交易to close ones account with
1(@$bsgu2 aVu!Qk=Z/ Nf([JP% 4 v \i"-KH 结帐to close an account
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,@ R%KF/1;/ TR3U<: t8-P'3,Q$ 清理未付款to ask an account||to demand an account
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,472H 结清差额to balance the account with
%)7t2D ,gw9R9 x_ |'z8>1 Q3WI@4 清算to settle an account||to liquidate an account||to square an account
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0?iZIK _ 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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[M -8^qtB 'yPKQ/y$x 转入A的帐户to charge the amount to As account
bVzi^R" ^:-GPr 3tZIL e4` L8 以计帐方式付款to pay on account
b;b,t0wS GCJ[x n(_ B,\VLX }PJsPIa3j 代理某人||为某人on ones account||on account of one
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E4 eXfu 为自己计算||独立帐目on ones own account
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( 由某人收益并负风险on ones account and risk||for ones account and risk
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xt U|3!ixk>>w ~bZ=]i nmU1xv_ 由某人负担for ones account||for account of one
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S/^E #Kb /tOp1 7,SQz6] 按某人指示||列入某人帐户by order and for account of one
@N4~|`?U cR3d&/_,U LH4A!a] ZwDL 列入5月份帐目for May account
I&+.I K_ JjS+'A$A5 .j:,WF<"l5 J.yM@wPS> 编入某中帐项下to pass to the account of||to place to the account of
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|4mvB2r g.&B8e 寄出清算书to send in an account||to send in render an account
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t5a. kumV|$Y?kA *Y(59J2 Ow4 _0l& 支票薄cheque book
B2[f1IMI B!/kC)bF: tA#$q;S -{0Pq.v 支票陈票人cheque drawer
E /H%q|q $YX{gk> 'oIE:#b DDr\Kv)k( 持票人cheque holder
Be|! S_Y P zgGysjV @l CG)Ix< Y_Gd_+oJ 不记名支票cheque to bearer||bearer cheque
9;L 4\ >B{qPrmI Z^V;B _ */e$S[5 记名支票||认人支票cheque to order
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I#MPJ@*WT >.qFhO\1so 到期支票antedated cheque
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Zv5? ,w~3K%B4 @_C]5D^J^~ 未到期支票postdated cheque
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jZAvb 保付支票certified cheque
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Y)vi$;] :\~>7VFg 未获兑现支票,退票returned cheque
oSrA4g 0G8@UJv6 TIJH}Ri q(qm3OxYo 横线支票crossed cheque
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PU= 9\Gk)0 普通横线general crossing
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Z 6{5T^^x?< 特别横线special crossing
cgG*7E F qJ`d2E ;cVK2' B5 /8LEWw 空白支票blank cheque
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e^{: 失效支票,过期支票stale cheque
"S#$:92 93n%:?l"<W sFZdj0tQ4 `pfgx^qG 普通支票open cheque
3_@IE2dA e5AsX.kvB dXDyY pbG-uH^ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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, Q.$/I+&j 7a_8007$l 7d.H8C2 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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K* y3(~8n 支票换现金||兑现to cash a cheque
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12J9P 清理票款to clear a cheque
{KSLB8gtL x(>XM:| @B0fRG y <,O|fY% 保证兑现to certify a cheque
gGNo!'o !]R>D{"" '\QJ{/JV [.l,#-vp 填写支票数额to fill up a cheque
J_+2]X7n \=RV?mI3? r!w4Br0 1WaQWZ:= 支票上划线to cross a cheque
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*VK{O)o 开发支票to make out a cheque
lw8t#_P w:I!{iX xTG5VBv BV<_1WT} 签发支票,开立支票to draw a cheque||to issue a cheque
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O0 ;|\j][A 透支支票to overdraw a cheque
@}^VA9ULK w[vccARQ [#aJ- Uu dM}c-=w` 背书支票to endorse a cheque
B{`K?e0 Q-iBK*-w c;KMox/ t0<RtIh9e 请付票款||清付票款to pay a cheque||to honour a cheque
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{spA >BJBM | :V6t5I'_ 支票退票to dishonour a cheque
7<:o4\q?m \0i0#Dt9 r0f&n;0U4 Kl ?C[ 拒付支票to refuse a cheque
,ZYPffu<* Lf.Ia*R: C!K&d,M ?]*"S{Cq v 拒付支票to stop payment of a cheque
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9 f\hQ>MLzt c8zok `\P_ @G>eCj 提示要求付款to present for payment
=^zGn+@z $qpW?<>,0 ;*Mr(#R E>|fbaN-% 见票即付持票人payable to bearer
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/Aw@26 dBM{]@bZ S]}}r) r0OP !u 已过期||无效out of date||stale
Q"!GdKM 00-2u~D& pL*aU=FjQ CCC9I8rZD 请给出票人R/D||refer to drawer
_9=cxwi<w aU.!+e%_ C!1)3w| C%%gCPI^y 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
s[7/w[& %ol1WG 9 5)rN#_BKj rNm_w>bq 文字与数字不一致words and figures differ
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j^I ".pQM.T 支票
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H4wDF:n0H 时间已过account closed
;eW)&qzK z X+i2, BNO+-ob- #N"QTD|i 更改处应加盖印章alterations require initials
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?oV|.LM:W 时间已过effects not cleared
J{5p4bkb p9MJa[}V U9\w)D|+eE ZBQ @S 停止付款payment stopped
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et 05jjLM'e *k?y+}E_f NE &{_i! 支票毁损cheque mutilated
z63y8 Da)_O JYE Uu Zjf9} j]mnH`#BL 汇款||寄钱to remit||to send money
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V;@F w xaMdA 寄票供取款||支票支付to send a cheque for payment
fL-$wK<p< l?xd3Z@7[ y M-k]_ 0q]0+o*% 寄款人a remitter
=L?2[a$2; /*"pylm nYBa+>3BDf niyxZ<Z 收款人a remittee
5Z:qU{[ C/9]TkX}q v@J[qpX i{Du6j^j 国外汇票foreign Bill
6y^GMlsI {([`[7B>a< E>r7A5Uo Wn?),=WQ{ 国内汇票inland Bill
0x^lHBYc E},zB*5TH p3T:Y_ Pj!f^MN 跟单汇票documentary bill
&Du S* ao|n<*} )NqRu+j _lm^v%J$ 空头汇票accommodation bill
EiZa,}A );n/G Y|tK19 (I+e@UUiL 原始汇票original bill
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*e 改写||换新票据renewed bill
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mK^ J`{o`> qmvQd8|XR 8f65;lyN 即期汇票sight bill||bill on demand
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9 …days after date||…days after date…日后付款
ki1j~q )V_;]9<wt Imq-5To# +!$`0v …months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight
,g,Hb\_R) E\p"% e,W,NnCICj 4:/^ .: 见票后…月付款…months after sight||…months sight
Hk(=_[S AD@ {7 $TK= :8HY $ \o)-3 同组票据set of bills
l(@c 1xh7KBr, cL~YQJYp es=OWJt^ 单张汇票sola of exchange||sole of exchange
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ELT, 远期汇票usance bill||bill at usance
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+ ,xAF=t GQQp(%T vbZ!NO!H 长期汇票long bill
1X9s\JKQ y*v|q= .0~uM!3y O}p<"3Ub 短期汇票short bill
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Y5b8 逾期汇票overdue bill
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KC9e{ XD't)B(q 宽限日期days of grace
m7u`r(& D{[{ &1\)r K>b4(^lf x}V&v?1{5 电汇telegraphic transfer (T.T)
w*;"@2y;eY $$"G1<EZ 3JkdP h k}NM]9EAE 邮汇postal order||postal note (Am.)||post office order||money order
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1xs/$` bS954d/ \<09.q<8 {IaDZ/XS6 本票promissory note (P/N)
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MVz2 u]9\_{c]Q Ym!e}`A\F 押汇负责书||押汇保证书letter of hypothecation
Xtz:^tg 4v3gpLH Im@OAR4,R FF!PmfF' 副保||抵押品||付属担保物collateral security
$(]nl%<Q IF\ @uo` slUi)@b jX(hBnGW 担保书trust receipt||letter of indemnity
:Jv5Flxl x\f~Gtt7Y o[iN/ w`V6vYd@ 承兑||认付acceptance
&>E gKL 4KnBb_w 79exZ7| .kn2M&P>= 单张承兑general acceptance
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Vt=* 有条件承兑qualified acceptance
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