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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   XUK%O8N#9  
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往来帐目account current 7U - ?Rd  
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销货帐account sales GFZx[*+%%z  
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贷方帐项credit account||creditor account ]2xoeNF/W{  
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借方帐项debit account||debtor account 0.!Q 4bhD  
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现金帐cash account Hy1f,D  
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会计项目title of account <U]#722  
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会计薄||帐薄account-book j/xL+Y(=  
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营业报告书||损益计算表account of budiness||business report X pd^^  
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借贷细帐||交验帐account rendered K-nf@o+  
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明细帐account stated h4^ a#%$  
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与…银行建立交易to keep account with ?q <"!U|e  
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清算||清理债务to make up an account "K z=Z C  
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结帐to close an account B8_ w3;x  
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结清差额to balance the account with h@T}WZv  
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清算to settle an account||to liquidate an account||to square an account n< [np;\  
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审查帐目||监查帐目to audit an account 'N],d&fu^^  
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检查帐目to examine an account pc5-'; n  
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转入A的帐户to charge the amount to As account ( =->rP  
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以计帐方式付款to pay on account _h7+.U=  
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代理某人||为某人on ones account||on account of one xUPM-eF=  
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为自己计算||独立帐目on ones own account 7C ABM  
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由某人收益并负风险on ones account and risk||for ones account and risk ?};}#%971  
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由某人负担for ones account||for account of one |v}"UW(y  
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按某人指示||列入某人帐户by order and for account of one WYwsTsG{_  
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列入5月份帐目for May account =XJ SE+ 7  
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寄出清算书to send in an account||to send in render an account <m`HK.|~  
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持票人cheque holder , 4jkTQ*@2  
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不记名支票cheque to bearer||bearer cheque /lx\9S|  
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记名支票||认人支票cheque to order o  <0f  
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到期支票antedated cheque  VD;Ot<%  
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未到期支票postdated cheque >:Na^+c  
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保付支票certified cheque #Bg88!-4  
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未获兑现支票,退票returned cheque ,@tkL!"9q  
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横线支票crossed cheque VJDF/)X3$  
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空白支票blank cheque WW{5[;LYiB  
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失效支票,过期支票stale cheque n1 =B  
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普通支票open cheque '3 w=D )  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount % obR2%  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges /vll*}}  
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支票换现金||兑现to cash a cheque >A5R  
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清理票款to clear a cheque V>ML-s9  
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保证兑现to certify a cheque MGze IrV  
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填写支票数额to fill up a cheque fOJ 0#^Z  
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支票上划线to cross a cheque k4fc 5P  
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开发支票to make out a cheque =}>wxO  
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签发支票,开立支票to draw a cheque||to issue a cheque yI/2 e[  
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透支支票to overdraw a cheque 59mNb:<  
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请付票款||清付票款to pay a cheque||to honour a cheque R)i  
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支票退票to dishonour a cheque j(^ot001%v  
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见票即付持票人payable to bearer [-o`^;  
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请给出票人R/D||refer to drawer i9Fg  
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文字与数字不一致words and figures differ  2|'v[  
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时间已过effects not cleared "zW3d KVc  
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停止付款payment stopped DO<eBq\O  
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支票毁损cheque mutilated F-}-/N]o q  
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汇款||寄钱to remit||to send money A^7!:^%K  
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寄票供取款||支票支付to send a cheque for payment 8Ml&lfn_8  
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收款人a remittee VlW#_ .  
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空头汇票accommodation bill FD(zj^*  
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原始汇票original bill %sC,;^wla'  
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改写||换新票据renewed bill UwtOlV:G{  
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即期汇票sight bill||bill on demand x ( w <U1  
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…days after date||…days after date…日后付款 , >Y . !  
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…months after date||…months after date…月后付款 ]6OrL TmP  
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见票后…日付款…days after sight||…days sight ->wY|7  
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见票后…月付款…months after sight||…months sight OdQ >h$ gZ  
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同组票据set of bills yG&kP:k<  
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单张汇票sola of exchange||sole of exchange 5K'EuI)  
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远期汇票usance bill||bill at usance CW\o>yh  
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长期汇票long bill ?^BsR  
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短期汇票short bill O#O~A |  
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逾期汇票overdue bill @< vDR">  
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宽限日期days of grace lG# &Pv>-  
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电汇telegraphic transfer (T.T) /bCrpcH  
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邮汇postal order||postal note (Am.)||post office order||money order @2$PU{dH  
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本票promissory note (P/N) @Jm$<E  
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副保||抵押品||付属担保物collateral security &)s A(  
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担保书trust receipt||letter of indemnity Y}1|/6eJ  
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承兑||认付acceptance c"O\fX  
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单张承兑general acceptance ' J-(v  
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有条件承兑qualified acceptance Hlz4f+#I  
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附条件认付conditional acceptance i}wu+<Mk  
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部分认付partial acceptance   i6X/`XW'  
    
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