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。
_, 11EeW@ 会计报表statement of account
|+>%o.M&i 4V!1/w $,p.=j;P aB/{ %%o 往来帐目account current
3we.*\2$ ScM}m &@-1"-H Z3LQl( 现在往来帐||存款额current accout
5?<|3 TJeou#=/ Y'3kE ^A:!ni@3 销货帐account sales
tn(f rccy BDarJY "US"`a2 WHZe)|n 共同计算帐项joint account
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:R -='8_B/75 未决帐项outstanding account
cq+nWHqF{J oHYD_8'f #fJ/KYJU 5<'n 贷方帐项credit account||creditor account
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w0q?\qEX 借方帐项debit account||debtor account
f\U? :83 >$#*`6R P wt ?9I 1]a*Oer} 应付帐||应付未付帐account payable
xfbK eS8 U*` ~v{C6) hY4)W 应收帐||应收未收帐account receivable
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Ay> w>/pQ6=OFR ="'rH.n # 9RCB$Ka6X 新交易||新帐new account
'91u q Vz=j)[ ovo? lE-a0 es*_Oo1 未决帐||老帐old account
4iL.4Uj{N /ze_{{o Zu [?' GlV-}5W 现金帐cash account
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!hI${Xn 流水帐running account
Q(!}t"u 0pZ.; /<{ !h`cXY~w .MzP}8^ 暂记帐||未定帐suspense account
q7)]cY_ SSA%1l2! 7 ~% zBrWm_R5T 过期帐||延滞帐overdue account||pastdue account
0k]ju g-{<v4 NGI h[[/p {z cx1WGbZ 杂项帐户sundry account
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A `C!i EP*["fx MK!]y8+Z 详细帐单||明细表detail account
cfy/*| &EbD.>Ci 21)-:rS !Xv2PdP 呆帐bad account
R"\ub"] R;Gl{ (x@i,Ba@ xTksF?u) 会计项目title of account
@88z{ J*6n6 C^8)IN=$ ]B-$p p 会计薄||帐薄account-book
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T A aF5` 营业报告书||损益计算表account of budiness||business report
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T%5>C 借贷细帐||交验帐account rendered
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WYII7 明细帐account stated
p#8LQP~0$ ZjI/zqBm ~"<VUJ=Ly: Ppo^qb 与…银行开立一户头to open an account with
}9+1<mT9a/ wor'=byh\ lWyP[>* )zc8bS 与…银行建立交易to keep account with
gkq RO19 C&s }m0R f29HQhXqS b]qfcV 继续记帐to keep account
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h G4J6 Z$m2rZ# &t%&l0 与…有交易to have an account with
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r|H!s, ka9v2tE\ 作成会计帐||有往来帐项to make out an account with
Kg0\Pvg8?T {msB+n~WZ g]#zWTw( *,*:6^t 清算||清理债务to make up an account
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xR[N-J Z We$(? 清洁帐目||与…停止交易to close ones account with
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rM~IF+f0XD Y;5^w=V 结帐to close an account
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"YvBb:Z> 清理未付款to ask an account||to demand an account
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/s0VyUV= 结清差额to balance the account with
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5 l0bT_?LhK H&Lbdu~E 清算to settle an account||to liquidate an account||to square an account
=Q0)t_z_ b({b5z.A 1Y0oo jD F-OZIo 审查帐目||监查帐目to audit an account
/n}V7 XV9'[V ?[fl$EG ; 8x^9Q 检查帐目to examine an account
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% #^[N4uV 转入A的帐户to charge the amount to As account
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'>$O 以计帐方式付款to pay on account
CxN@g' ~SUl,Cs tKViM@T 2%%U)|39mB 代理某人||为某人on ones account||on account of one
/r{5Lyk* 8[p6C Jl) *)SgdC/f vPq\reKe 为自己计算||独立帐目on ones own account
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iiFKt( 由某人收益并负风险on ones account and risk||for ones account and risk
.Bn2;nO bg. KkJMrR .`=PE&xq 8LKZ3Y| 由某人负担for ones account||for account of one
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'7Q zNs8\ 按某人指示||列入某人帐户by order and for account of one
fYPU'"hzG ~"B[6^sW Nr+1N83S} hiM!htc;M 列入5月份帐目for May account
VqU:`?#"a ar}759 |0 %UM} mMWNUkDq 编入某中帐项下to pass to the account of||to place to the account of
SSC!BcC1 $KFWV2P 5!%/j,? ;VBfzFH 寄出清算书to send in an account||to send in render an account
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ZY` ^;_b!7* u^p[zepW\ 支票薄cheque book
>D aS*r R>q'Y mu~ @/iLC6QF S5!2%-;<k 支票陈票人cheque drawer
9hzU@m K;lC# XITQB|C??$ F,:VL*.5kJ 持票人cheque holder
S>Y?QQ3#wp ~h.B\Sc]Q 5+Ut]AL5 1vb0G;a;| 不记名支票cheque to bearer||bearer cheque
OR{"9)I pn|{P<b\ df\>-Hl LlqhZetS 记名支票||认人支票cheque to order
i[n1}E.@ p,fin?nW c ha5\T' >?KyPp 到期支票antedated cheque
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Krk*I"G 未到期支票postdated cheque
jL$X3QS: ".4^?d_^VF g!uhy} 10^=1@U 保付支票certified cheque
@pz2}Hd| uzD{ewR/.y 7Cjrh"al" UHWunI S 未获兑现支票,退票returned cheque
+L6$Xm5DAv ?9"glzxr @P?*<b{ ^;d;b< 横线支票crossed cheque
;Wdo* ysW G1|:b-C =Ju}{ bX J/Li{xp)Lg 普通横线general crossing
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yE 3L|k3 `I4 特别横线special crossing
q$P"o].EK gqG"t@Y+ y\x<!_&D X+iULr.^`~ 空白支票blank cheque
-_+0[Nb. S{ !hpq~o IkkrnG8 b,wO^07-3^ 失效支票,过期支票stale cheque
7VraWW`H' 5VfP@{ [Pay<]c6g \c)XN<HH 普通支票open cheque
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w ,` hwJ.M4 Z:}^fZP 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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a -- ocvBKsfhE` f!<mI8H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
Rp#SqRy` 2mRso.Ah 0)Z7U$ !u"Hf7/ 支票换现金||兑现to cash a cheque
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;8!D8o(+ ]TQjk{X< 清理票款to clear a cheque
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Ie c *UTk. :G5 保证兑现to certify a cheque
*m7e>]- *\>& ],LOkAX @U}UC G7+ 填写支票数额to fill up a cheque
W\Gg!XsLk FUQT ,7CA C]k\GlhB \%K6T)9 支票上划线to cross a cheque
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]3} lm+wjhkN 开发支票to make out a cheque
~DSle 3 =<<\Uo %V$^CWOy "/q6E 签发支票,开立支票to draw a cheque||to issue a cheque
\"Np'$4eu OSBE5 TnC'<zm9! FIuKX"XR 透支支票to overdraw a cheque
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zd}"8 Zy<0'k%U d00r&Mc 背书支票to endorse a cheque
u+]zi"k^s , v R4x:W F/&&VSv>LO (*p |Kzu 请付票款||清付票款to pay a cheque||to honour a cheque
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79^ MQI6e". 支票退票to dishonour a cheque
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Zpi 拒付支票to refuse a cheque
>B iJ/[9 cc@y ETmfy}V8 + 505 拒付支票to stop payment of a cheque
|d{4_o90 \KTX{qI"f DlaA-i]l qLcs)&}/A 提示要求付款to present for payment
d!>PqPo &L_(yJ~- Zb@PwH4 5Ba eHzI 见票即付持票人payable to bearer
aC;OFINK sVGyHA t)5bHVx Qv#]T, 支付指定人payable to order
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X'O3)Yg B%[Yu3gBo 已过期||无效out of date||stale
H>2)R7h <5=^s%H caS5>wk`R |'.\}xt7 请给出票人R/D||refer to drawer
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>@Q 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
WSUU_^. :GK]"sNC Gq?JMq# 67^?v)| 文字与数字不一致words and figures differ
]e!9{\X,* SIVzc Hm r"c<15g2' i,ga2{GnM 支票
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ji5c0WH 时间已过account closed
)ui]vS:> `bNY[Gv>) :hC+r=!I O(#DaFJv 更改处应加盖印章alterations require initials
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;Lr]w8d 时间已过effects not cleared
WWZ`RY ]2Zl\}GwY "2# #Fcu= ;<hLy(@ 停止付款payment stopped
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[G hT go b@`h]]~: NCL!| 支票毁损cheque mutilated
opqY@>Vh& ebfT%_N m9M#)<@* _Oc5g5_{ 汇款||寄钱to remit||to send money
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