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。
<0Xf9a8> 会计报表statement of account
E|iQc8gr& 'uBu6G N sXHO 16=sij%A 往来帐目account current
YtmrRDQs 3}}38A|4 t'n pG}`tE pH9VTM.* 现在往来帐||存款额current accout
l3)}qu VK m&iidU s~^5kgPA V<GHpFi0 销货帐account sales
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[}.yyye Mk"^?%PxT 共同计算帐项joint account
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8 Tp/6,EE 9jM}~XvV 未决帐项outstanding account
H#,W5EJzM Y]'Z7<U}*E wW>A_{Y zdB^S%cztS 贷方帐项credit account||creditor account
TM%|'^) ]cHgleHQ =$'6(aDH f6hnTbJ 借方帐项debit account||debtor account
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k oB(?_No7 c"f-3kFv 应付帐||应付未付帐account payable
BC^ := 9ijfRqI=x L/$H"YOv 'j#*6xD 应收帐||应收未收帐account receivable
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\(@GU 新交易||新帐new account
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Q _iB_ s}vAS~~2L3 .s?L^Z^ jys :5P 未决帐||老帐old account
{'7B6 X_q\S g ,0M_Bk" 8'HEms 现金帐cash account
BX`{73sw Ri<u/ ]oR" G|bT9f$ &GpRI(OB/+ 流水帐running account
|mZxfI I ce~oz) Wf+cDpK `KZm0d{H 暂记帐||未定帐suspense account
d[iQ`YW5 g|o,uD yb<fpM
Vr3Zu{&2 过期帐||延滞帐overdue account||pastdue account
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SDl(<@; ?g_3 [Fk D}-/c"':} !z\h|wU+ 杂项帐户sundry account
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$D`Z-6 sA+ }TNhq 详细帐单||明细表detail account
(d(CT; OAgniLv Cwv9 a^ [:7'?$ 呆帐bad account
k$n|*kCh Z%gh3 nGC/R& on4HKeO 会计项目title of account
W_JlOc!y Sj3+l7S? y'3rNa]G1 lov!o:dJ 会计薄||帐薄account-book
+Q/R{#O ]_)yIi" y\/1/WjBn H%[eV8 营业报告书||损益计算表account of budiness||business report
esJ~;~[@(r p'Y^X CT&|QH{ b!+hH Hv: 借贷细帐||交验帐account rendered
Z3Og=XHR 0-B5`=yU 9=s<Ld
]a>n:p]e 明细帐account stated
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2IK}vDsis irZ])a 与…银行开立一户头to open an account with
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\__i aEB_#1 _?nL+\'V 与…银行建立交易to keep account with
\UA[ )j6~Wy@4 sWhZby7 aHD]k8m z 继续记帐to keep account
RTYvS5G HVRZ[Y<^ Usvl}{L[ %O;:af"Ja8 与…有交易to have an account with
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* z 'Hw 作成会计帐||有往来帐项to make out an account with
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F$ `>o{P/HN 清算||清理债务to make up an account
hDDn,uzpd I^.Om]) Q3'llOx !t"4!3 清洁帐目||与…停止交易to close ones account with
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RqL9t 10Q ]67 ZtNN<7 &$+AXzn 结帐to close an account
.xCZ1|+gG ./Xz}<($8 G/E+L-N#` "Bkfoi 清理未付款to ask an account||to demand an account
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}dX*[I X0HZH?V+ g&L!1<,
p 结清差额to balance the account with
kdiM5l70 hPkp;a # qZdQD ScOK)nL" 清算to settle an account||to liquidate an account||to square an account
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."A3( `7E;VL^Y1 审查帐目||监查帐目to audit an account
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ySX 6q\bB 检查帐目to examine an account
l:~/<`o k=$TGqQY? tAd%#:K XSB"{H>& 转入A的帐户to charge the amount to As account
n`_{9R 6GlJ>r+n au(D66VO n&4N[Qlv, 以计帐方式付款to pay on account
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nTOdAE g/d<Zfq<{ a=_g*OK}D 4i;{!sT 代理某人||为某人on ones account||on account of one
Y1\ }5k{> Evq IcZ Pbn*_/H |*xA8&/ 为自己计算||独立帐目on ones own account
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A C3f' {} "S]0 由某人收益并负风险on ones account and risk||for ones account and risk
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%?>G _yx>TE2e $99n&t$Y 由某人负担for ones account||for account of one
oCv.Ln1;Z x8B}ZIbT9 r|8d
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82omL 按某人指示||列入某人帐户by order and for account of one
ub0.J#j@ jRlYU`? Q$W $)i")=Hy 列入5月份帐目for May account
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_"yh.N& 2jItq2.> 编入某中帐项下to pass to the account of||to place to the account of
NiEUW.0 s c,Hq\$& ;`4&Rm9n? {z5--TogJ 寄出清算书to send in an account||to send in render an account
UgSB>V<? bH9kj/q\b qr^3R&z!} :r,pqnH_ 支票薄cheque book
~W'{p L#{S!P," d"mkL- [b%D3-}' 支票陈票人cheque drawer
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%b I*{nP)^9 dL 1tl 持票人cheque holder
u%KTNa0 P )"m0Lu< /SR*W5#s dq6m>;` 不记名支票cheque to bearer||bearer cheque
7IH@oMvE 6<SAa#@ey %nZo4hnr$r H5B:;g@ 记名支票||认人支票cheque to order
<?6|.\& wu!59pL sqwGsO$# X/!o\yyT 到期支票antedated cheque
F#Ryu~," 8 +/rlHp x,+{9 ~"H,/m%2o 未到期支票postdated cheque
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& ItVWO:x&v 'RR~7h k68T`Ub\W6 保付支票certified cheque
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i:4n J.b9F:&} AaOuL,l 未获兑现支票,退票returned cheque
Pb4X\9^ 0B/,/KX [< ?s?Ci ~O0 $Suv 横线支票crossed cheque
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nL U) 普通横线general crossing
H>IMf/%5N- ?k&Vy cWsNr'MS* 8@Q$'TT6} 特别横线special crossing
R6 .hA_ih '&tG?gb& 2B[X,rL.pX XbKYiy 空白支票blank cheque
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ON"6 s}9S8@# :Zbg9`d* XB^'K2 失效支票,过期支票stale cheque
z6=Z\P+ RuA*YV @ $ ;q; 3vN_p$ 普通支票open cheque
VU(v3^1" >V?eog%~ ?%-DfCS vXf!G`D 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
+ T1pJ 89P EoR}Af !mJ"gg N=5a54
!/ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
!Vn\u Bi 3<7 \5:i;AE xw,IJ/E$1 支票换现金||兑现to cash a cheque
u<tbbKM q]ku5A\y q s6]-
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清理票款to clear a cheque
9k'7832u &tLgG4pd 2ozax)GY XH 4 保证兑现to certify a cheque
nLZTK&7} z,[Hli*0 ; ; OAQ` s 8jV(P(O 填写支票数额to fill up a cheque
ifMRryN4 1QcNp(MO o4F2%0gJ &ZlVWK~v 支票上划线to cross a cheque
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u!]&G8 w7.V6S$Ga C\Wmq
[ 开发支票to make out a cheque
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R Cx@);4arj ,F8 Yn5h 签发支票,开立支票to draw a cheque||to issue a cheque
)1J R# _lJ!R:* %A9NB! Pe_W;q. 透支支票to overdraw a cheque
p?%y82E wj$<t'MN `_Zg3_K.dS {yTGAf-DV 背书支票to endorse a cheque
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l 2+N]PW\V 请付票款||清付票款to pay a cheque||to honour a cheque
b5dD/-Vj E1aHKjLQ y{B=-\O] 7?!d^$B 支票退票to dishonour a cheque
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c(f ~]|6T~+]83 4<w.8rR:A 拒付支票to refuse a cheque
6RU~"C t:x\kp %8 B}Cb&2c X6w6%fzOH> 拒付支票to stop payment of a cheque
lV3x *4O= #K_ii)n y4
#>X K^)Eb(4 提示要求付款to present for payment
Z!a=dnwHz !I{0 _b{ aB2FC$z b4%??"&<Y 见票即付持票人payable to bearer
U/66L+1 xf\ C|@i IYE~t )Yh+c=6
? 支付指定人payable to order
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Fj 8z P-9)38`5 ]Grek< 已过期||无效out of date||stale
htO+z7 .ljnDL/ *2>&"B09` u"r`3P` 请给出票人R/D||refer to drawer
,\W 8b-Z > ym,{EHK Ke;E1S-~ 0I-9nuw,^; 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
6##_%PO<m #X+JHl G=s}12/Z"{ p;`>e>$ 文字与数字不一致words and figures differ
7~G9'P< P8OaoPj M~Tuj1? y1jCg%'H 支票
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UP$.+<vm 时间已过account closed
D=A&+6B@- F/,NDZN V@.Ior}w ih-#5M@ 更改处应加盖印章alterations require initials
CCs%%U/= NR$3%0 nC6 *nT<m
\C6 { T/[cu< d~])K#oJ
@o].He@L<j 时间已过effects not cleared
ol\Utq, W<h)HhyG 5ORo3T% h]5(]. 停止付款payment stopped
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NV /cUO$m o x;O[c3I 支票毁损cheque mutilated
h6Ub}(Ov c`)\Pb/O h},IF dohA0 汇款||寄钱to remit||to send money
i'<[DjMDlm dM.f]-g pHGYQ;:L P_^ +A 寄票供取款||支票支付to send a cheque for payment
d"1]4.c "m):Y;9iQ? 4!{KWL`A RXMISt3+{y 寄款人a remitter
Gm&Za,4%4 #Qw0&kM7I
^'MT0j olB.*#gA 收款人a remittee
{f_={k G{~J|{t\yz G<zwv3 -vo})lO
国外汇票foreign Bill
VcE:G#]5 E:_ZA zy?|ODM Rxt^v+ ,$ 国内汇票inland Bill
3Y4?CM&0v =`oCLsz= dw>C@c#" n:
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d|@ 跟单汇票documentary bill
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tPWLg), [T4J{y64Y 'T;P;:!\ 空头汇票accommodation bill
79rD7D&g IxN9&xa qCC.^8 _#E
0g'3 原始汇票original bill
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1Fz #<"~~2? |fJ};RLI" 改写||换新票据renewed bill
h|9L5 ' ,wFTV& G^|:N[>B 7vKK%H_P 即期汇票sight bill||bill on demand
se2!N:|R!G tmYz R%i &ee~p&S,> ij`w} V …days after date||…days after date…日后付款
dm0R[[ 7 u(.e8~s8 ,5p(T_V/ %g$o/A$ …months after date||…months after date…月后付款
] )\Pqn( a 7V-C 2DDtu[} T@B/xAq5! 见票后…日付款…days after sight||…days sight
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=%K;X\NB epe)a l}|%5.5- 见票后…月付款…months after sight||…months sight
3AtGy'NTp r.&Vw|*>
? pmHFlx a$OE0zn` 同组票据set of bills
Hyl%mJ ',@3>T** e\l7Iu !sP{gi#= 单张汇票sola of exchange||sole of exchange
1<@W6@] ;?iW%:_, .f2bNnB~pP s?}e^/"v 远期汇票usance bill||bill at usance
(NU
NHxi5B R4cM%l_#W bl;1i@Z*M ^A/k)x6 长期汇票long bill
`p-cSxR_ 9wwqcx)3( OX!tsARC@ D2eckLT 短期汇票short bill
xGg )Y# {rw|# Z>A j{A y\n ( $k%
2J9O 逾期汇票overdue bill
.@U@xRu7| ^"2
J]&x`G ?Ep [M:,q hx %v+/ 宽限日期days of grace
HyZqUbHa zu{P#~21 Qn.om=KDs@ KwSqKI7]0 电汇telegraphic transfer (T.T)
4F'LBS]=0 & l&:`nsJ )9`qG:b' 0R'?~`aTt 邮汇postal order||postal note (Am.)||post office order||money order
<0&*9ZeD mSF(q78? 06Sceq ?M9=yA 本票promissory note (P/N)
)23H1 (exa<hh *C*U5~Zq7: WlC:l 押汇负责书||押汇保证书letter of hypothecation
ZDYJ\ }= _op}1 )_S(UVI5 Fj3a.' 副保||抵押品||付属担保物collateral security
|&) dh< &.Qrs:U { @{']Y Ma
Qqs= 担保书trust receipt||letter of indemnity
:>f )g {qJ1ko)$ G@X% +$I H=vUYz
承兑||认付acceptance
f+)L#>Gl? #'szP\ Hd ={CFip @,my7?::oM 单张承兑general acceptance
u^I|T.w<r6 #gs`#6 ,' 7#Kn8s
"e>;'%W 有条件承兑qualified acceptance
V5>B])yQ aSQ#k;T[ FGmb<z 2p }V`"s^ 附条件认付conditional acceptance
DA,?} 8dIgjQX| :{l_FY436 Ka
V8[|Gn, 部分认付partial acceptance
wE`]7mA