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。
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|U-l 会计报表statement of account
w+][L||4c 49!(Sa_]j 8+mu'RZ X wl Nl|+ K 往来帐目account current
eW\C@>Ke {36QZV*P ],|; &=[N{N?( 现在往来帐||存款额current accout
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7.=*Kb; /P[ @o :G4)edwe 销货帐account sales
W<\*5oB%H &Db'}Y?x] =`+c}i? ijeas< 共同计算帐项joint account
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O G\C>fwrP_ zlhU[J}"1| ekPn`U 未决帐项outstanding account
v$~ZT_"(9 7Um3myXU NOQSL T= ]L;X Aj? 贷方帐项credit account||creditor account
8,&pX ga 9xRor< \Lz4ZZjSY l0BYv&tu 借方帐项debit account||debtor account
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AiUK#I mNQ*YCq. &eFv~9 应付帐||应付未付帐account payable
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115zvW w1,6%?p(O 应收帐||应收未收帐account receivable
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9> x:V 新交易||新帐new account
UEH+E&BCC ~PA6e+gmL >mp
"=Y tW \q;_DSr 未决帐||老帐old account
]-8yZWal \heQVWRl yr
q){W Yg!xlrxA 现金帐cash account
_<7e5VR ^cI 0d,3= - %`iLu Pi'[d
7o 流水帐running account
U,tWLX$@ 1J[|Ow Z:Nm9m ?T7ndXX 暂记帐||未定帐suspense account
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2wv#- NSDls@m 过期帐||延滞帐overdue account||pastdue account
EM0]"s@Lf ]V.0%Ccw;. vj+ S (7?jjH^4 杂项帐户sundry account
{GKq Ou +Hf Zs"x ALl0(<u67 Fy-|E>@]D 详细帐单||明细表detail account
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@n?W" )+v'@]r 呆帐bad account
8~eYN-#W& +i6XCN1= "|%'/p TI^M9;b 会计项目title of account
#hP&;HZ2>" vGI?X#w3 RMO6k bfP 2:Rxyg@' 会计薄||帐薄account-book
>TQnCG= G8Sx;Xi ui4*vjd
wwh)B92Y5 营业报告书||损益计算表account of budiness||business report
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cnL -k. rhvTV(Bz ~@N0$S 借贷细帐||交验帐account rendered
}5a$Ka- HA::(cXL c&u~M=EW .m
\y6 明细帐account stated
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x XbL\l U8s&5~IPn 与…银行开立一户头to open an account with
Fmux#}Z t}2$no? H_+F~P5RC { 0vHgi 与…银行建立交易to keep account with
Nw|m"VLb @gHWU>k,A Lyj0$wbH` &0QtHcXpR 继续记帐to keep account
GPVqt"TY \`$RY')9|! %9P)Okq yHt
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kb2 与…有交易to have an account with
V=DT.u ';OZP2 9;k!dM hY-;Vh0J 作成会计帐||有往来帐项to make out an account with
Bq) aA)gF r%^J3 6m!%X GZT gBCO>nJws 清算||清理债务to make up an account
6pi^ rpo UJ8V%0 #}U*gVYe \4r?=5v* 清洁帐目||与…停止交易to close ones account with
>7^i>si ^J_rb;m43 56Gc[<nR T($6L7 j9 结帐to close an account
Q'n]+%YN f}U@e0Lsb P-~kxb9aa b3RCsIz 清理未付款to ask an account||to demand an account
U)g27*7 98^o9i x&PVsXdt5m 9X6l`bo' 结清差额to balance the account with
pHkhs{/X S0uEz;cE DHnu F@M _>"f&nbO 清算to settle an account||to liquidate an account||to square an account
|rg4j 9V5d=^ 6xsB#v* +bv-! rf 审查帐目||监查帐目to audit an account
TaN]{k :-Al}7 4Ev#`i3~ /5Zt4&r 检查帐目to examine an account
<h7FS90S !^EdB}@yS *U69rbYI = g[Cs* 转入A的帐户to charge the amount to As account
vuCl(/P` aHvsgp] 0Zq jq0O# MPg"n-g* 以计帐方式付款to pay on account
(T]< ]J%p&y+6 ' QrvkQ 1VD8y_tC 代理某人||为某人on ones account||on account of one
ZLRAiL M((]> *g n,E=eNc DfJHH)Ry} 为自己计算||独立帐目on ones own account
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UFLN/ D<35FD, 由某人收益并负风险on ones account and risk||for ones account and risk
XW*,Lo5>H\ +9[/> JM jbU=D:| ?B!=DC @?H 由某人负担for ones account||for account of one
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q\YZy/ 按某人指示||列入某人帐户by order and for account of one
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v5m v,] &[` 列入5月份帐目for May account
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s-C 编入某中帐项下to pass to the account of||to place to the account of
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Xiv8B1 %bp8VR sY 寄出清算书to send in an account||to send in render an account
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w^1! EMV<PshW= 支票薄cheque book
S-8wL%r &%ZiI@O- ?y@ RE EAg Nu?L 支票陈票人cheque drawer
.Kn)sD1 d0;$k, k[6xuyY] dHtbl\6 持票人cheque holder
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/,biA z/,qQVv=}4 GomTec9. 不记名支票cheque to bearer||bearer cheque
y$]gmg @LzqQ[ [CBhipoc Oh\+cvbG 记名支票||认人支票cheque to order
yJheni f~RS[h`: &7{/ x~S{ 4r&S&^ 到期支票antedated cheque
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p{Wr oj6b33z {x+"Ru~7, %|3I|'%Y 未到期支票postdated cheque
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^fpbrj O%g%*9 M%3 \]& 保付支票certified cheque
YSvZ7G(m> .)7r /1o fVU9?^0/)9 P~>E 未获兑现支票,退票returned cheque
GAZw4dz |HjoaN ) =
}&@XRLJ 6(Qr!< 横线支票crossed cheque
S~8w- lG! =*icCng U%Kv}s/(F{ Koi 普通横线general crossing
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x v{N4*P.0T y U-^w^4 特别横线special crossing
LIo3a38n?y QW5S=7 ,s%1#cbR 4>uy+"8PO 空白支票blank cheque
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5KJ /7q! ];-DqK' 6z/ct|n 失效支票,过期支票stale cheque
GwOn&EpY! %TY;}V59 b `m~x*)L# GTj=R$%09 普通支票open cheque
B@:c8}2. BZ] 6W/0 aUdbN&G NF}QQwG3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
6 9 PTo 2k
}:)]m 5/v,| -xJ_5 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
%:v59:i} hPCt- ){AtV&{$ x>>#<hOz[ 支票换现金||兑现to cash a cheque
*4i)aj m15MA.R> F{:ZHCm 0ssKZ9Lc 清理票款to clear a cheque
r'kUU]j9 E%eTjvvxus |H:Jw
xH *K9I+t"g 保证兑现to certify a cheque
w/8`]q b`NXe7A hX-([o nkKiYr 填写支票数额to fill up a cheque
]s*Fs]1+H 3:">]LMi }(g`l)OX yIm@m[B;
支票上划线to cross a cheque
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n 9Tgl/}q) p!+7F\ 6^W6As0 开发支票to make out a cheque
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miLz& 签发支票,开立支票to draw a cheque||to issue a cheque
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"B M*DF tp< \JJ>y 2v!ucd} 透支支票to overdraw a cheque
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N%RB$G 背书支票to endorse a cheque
Gj[+{ x.V6C0|6" .U8Se+; JvA6 kw, 请付票款||清付票款to pay a cheque||to honour a cheque
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nI1DLVt -{Lc?= kzA%.bP| 支票退票to dishonour a cheque
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wS R3MbTg -IBf;"8f 拒付支票to refuse a cheque
-rU~ cJEOwAN _ n.2' (BtavE 拒付支票to stop payment of a cheque
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9 ~|j :xM(i ; Q-f6)+& 提示要求付款to present for payment
)P6n,\ _Qy3A T~ `O-LM e e*O-LI2O 见票即付持票人payable to bearer
9aLS%-x!+ @PXb^x#k KRS_6G],{ zVLv-U/=d 支付指定人payable to order
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,L'A;c} 7wt2|$Qz 已过期||无效out of date||stale
-+1it <1(:W[M zE{@' { VC4rA 请给出票人R/D||refer to drawer
#;bpxz1lR9 dzYB0vut@ r7tN(2;5 G
W]E,a 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
1vTncU! 0y$aGAUm a8T<f/qW k Z+!3m.q 文字与数字不一致words and figures differ
CIt>D'/YT _VU/j9<+ =d/\8\4 1sFTXl 支票
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=RR225 时间已过account closed
L[zg2y t#+X*'
/ e^g3J/aU e&dE>m 更改处应加盖印章alterations require initials
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W4yNET%l, 时间已过effects not cleared
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~QAc i/rdPbq *uR&d;vg.8 QDlEby m 停止付款payment stopped
jB]tq2i e";r_J3w z`-?5-a]I W G2 E3y 支票毁损cheque mutilated
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so|5HR| =z'w-ARy 汇款||寄钱to remit||to send money
tE0DST/ \oF79 @;}bBHQz{p *F+t`<2 寄票供取款||支票支付to send a cheque for payment
-bHQy: CW k#Amt. l-"c-2-! )SZt If 寄款人a remitter
0$3\DS<E [B9'/: f[3DKA
~YHy'. 收款人a remittee
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3b`GRay vS-k0g; d%?+q0j 国外汇票foreign Bill
o.t$hv| p<>%9180!F )/H=m7}1h Hlq
vXt\ 国内汇票inland Bill
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zT1d 5EDN 9?a >ir'v5 跟单汇票documentary bill
I*R[8| 2"lD Kjj ;cl\$TDL D<$~bUkxR 空头汇票accommodation bill
#|fa/kb~ |R:gu\gG ghm5g/ T^u ][I3* 原始汇票original bill
-x2/y:q ` g\&[;v
i N2uxiXpQZ= {J q[N} 改写||换新票据renewed bill
a&~_ba+ lk{ Ddde,WJA YQOdwcLG
即期汇票sight bill||bill on demand
R0y={\*B5k ^'i(@{{o\ w#eD5y~'oo $$~x: iN …days after date||…days after date…日后付款
zu&5[XL 2#l<L># -}0S%|#m (&0%![j& …months after date||…months after date…月后付款
^RytBwzKM Ar4E $\W 5<bc>A- ')t
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见票后…日付款…days after sight||…days sight
cc7*O q}e"E
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RYL{+ 见票后…月付款…months after sight||…months sight
xaSvjc\ {]<l|qK IRNL(9H pDb5t> 同组票据set of bills
gO%#'Eb2 :S}!i?n *"` dO9Yf_ w*<XPBi
单张汇票sola of exchange||sole of exchange
KJ<7aZ \UM9cAX` i`/_^Fndyu l CHaRR7 远期汇票usance bill||bill at usance
,80qwN, ;LE4U OK % eWzr >_P7 k5Y^ 长期汇票long bill
){`s&? M0 =; Gw=m( ,/AwR?m T%~w~stW 短期汇票short bill
w naP? |/ exw~SvT3 t-Rfy`I3 (n+2z"/ 逾期汇票overdue bill
RY'f%c kcKcIn{ AE`X4 q y\Kr@;q0w 宽限日期days of grace
D+ mZ7&L $Llv6<B v+uq &5puGnTZ 电汇telegraphic transfer (T.T)
<WFA3 >)*'w! 1=(jpy bA}9He1 邮汇postal order||postal note (Am.)||post office order||money order
eygmh aE r/zuo6"5 Y,Dd}an O 4zD
>O 本票promissory note (P/N)
C'&)""3d yO*~)ALb+ it]im EdFCaW}"" 押汇负责书||押汇保证书letter of hypothecation
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+ I?`}h}7. ]&6# {I- 副保||抵押品||付属担保物collateral security
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V+ 担保书trust receipt||letter of indemnity
Pyh+HD\ F5UvD[i d: D`rpcC gGF]Dq 承兑||认付acceptance
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-e<d//> kQ~2mU I5]=\k($ 单张承兑general acceptance
|dIP &9 <xM$^r) t8X$M;$ iV9wqU
kMv 有条件承兑qualified acceptance
PdiP5S }/ mGx!{v~i& HYVSi3[ h
OYm
=r 附条件认付conditional acceptance
x/~qyX8vo g4b-~1[S $!Z><&^/ vJZ0G:1 部分认付partial acceptance
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