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。
r3_O?b 会计报表statement of account
IVblSiFF CW)JS3}W" ~?#B(t mIy|]e`SJ 往来帐目account current
b)1v:X4Bv= f}C$!Lhs @V>BG8Y k~,({T< 现在往来帐||存款额current accout
~aZy52H_#. vdt ": 4,)EG1 ?n0Z4 8% 销货帐account sales
k(bDj[0q^ _hz}I>G@B a?dUJt <QcQ.b 共同计算帐项joint account
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!Oe PDi]zp9>H >nqCUhS ?Xq"Q^o4#e 未决帐项outstanding account
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b`wf"A b:6NVHb% V }?MP-.c 贷方帐项credit account||creditor account
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'K7m!y 借方帐项debit account||debtor account
K}j["p<! %UXmWXF4$ Ua2wa A XTro;R=# 应付帐||应付未付帐account payable
2.>aL , R;k>'. z?I"[M JOUZ"^v 应收帐||应收未收帐account receivable
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BV-(`#~:y n)t'?7 新交易||新帐new account
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F 未决帐||老帐old account
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VX 现金帐cash account
r>;(\_@ fG_<HJS(~ ^(+@uuBx ya'Ma<4 流水帐running account
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} ?[!_f$50]P N#<X"&-_# X@pcL{T! 暂记帐||未定帐suspense account
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H'} <Eu/f`8 I1 +A$<Fa 过期帐||延滞帐overdue account||pastdue account
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M90X8 u/.# zn@9h E@J}(76VS 杂项帐户sundry account
<0btwsv} m`9P5[m#x> cof+iI~9O% fJK;[*&Y 详细帐单||明细表detail account
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lg 呆帐bad account
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3`# 会计项目title of account
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3b O Zfc{}ius 会计薄||帐薄account-book
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wAH89 Bp/k{7 营业报告书||损益计算表account of budiness||business report
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L*s(Yq 7e:7RAX 借贷细帐||交验帐account rendered
/ xb37, $AF,4Ir-b+ LM*m>n* c8oE,-~ 明细帐account stated
3^`.bm4 ^ yHnN7& JpZ3T~Wrf *fp4u_:` 与…银行开立一户头to open an account with
3A'9=h,lVK 6.M!WK{+ ^:2>I $ 2#Y5*r's\ 与…银行建立交易to keep account with
<ahcE1h LDbo=w k8w:8*y'. "9OOyeKu% 继续记帐to keep account
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\*@ {W%/?d9m c HUj6'neO U?8X] 与…有交易to have an account with
6BObV/S Jg DIWcX<s r1zuc:W1 I{7Hz{ 作成会计帐||有往来帐项to make out an account with
t Z]b0T(e Mo&Po9 puK /;nns ;|.IUXEgcF 清算||清理债务to make up an account
K~14; ,S7M4ajVZB bX`VIFc lt|UehJF 清洁帐目||与…停止交易to close ones account with
ktiC*|fd }O8#4-E_Ji r~sQdf q&V=A[<rz 结帐to close an account
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({n F2CoXe7 清理未付款to ask an account||to demand an account
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q6zKyOE ?OdJt > 72qi*0 结清差额to balance the account with
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hS(9y40 wIK&EGQ K*oWcsu BCw0kq@ 清算to settle an account||to liquidate an account||to square an account
z=a{;1A b;$jh qb$f ,E[ zP#%ya:I 审查帐目||监查帐目to audit an account
q/^&si Hbi2amfBu J2Eb"y>/; YJ~3eZQ 检查帐目to examine an account
UU2=W 4&^BcWqA*f roE*8:Y ompkDl\E 转入A的帐户to charge the amount to As account
s(M8 Y \!,qXfTMB O)9{qU:[b |T^c(RpOE 以计帐方式付款to pay on account
ee{8C~ exL<cN XV*uu "F 8Qi@z Jq, 代理某人||为某人on ones account||on account of one
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|n 为自己计算||独立帐目on ones own account
QKtTy>5 :,BKB*a\ |HMpVT-;j -A17tC20J1 由某人收益并负风险on ones account and risk||for ones account and risk
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Y % 由某人负担for ones account||for account of one
::A]p@ Wf>scl`s JJ$q * XB'PEvh8 按某人指示||列入某人帐户by order and for account of one
BV01&.<| ?O<D&CvB >g FEA0- \%+5p"Z< 列入5月份帐目for May account
]7yr.4?a \,5OPSB /htM/pR FOx&'dH%@ 编入某中帐项下to pass to the account of||to place to the account of
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0O:')R& 寄出清算书to send in an account||to send in render an account
;}k9YlQrN d~U}IMj zwa%$U &KS*rHgt? 支票薄cheque book
}{.0mu9 QBI;aG<+b> j"c30AY =1'vXPv` 支票陈票人cheque drawer
oe{K0.` .V Cfh+*J# $06[D91' e7^B3FOx 持票人cheque holder
^<VJ8jk< jA}b=c - .EH?{i n$O[yRMI[ 不记名支票cheque to bearer||bearer cheque
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k Z>Xl- LV 记名支票||认人支票cheque to order
s}3`%?,6y Z>si%Npm\ jJK`+J,i}X U$,W/G}m 到期支票antedated cheque
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7bDt 未到期支票postdated cheque
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Q88 0<";9qN)6 保付支票certified cheque
C@3`n;yZ= mhDC1lXF ^f%hhpV@ 74p=uQ 未获兑现支票,退票returned cheque
4fyds< f ym=7EY?o ,&5\` P`xQL 横线支票crossed cheque
miTySY6^ NlG~{rfI FP_q?=~rFs (/a#1Pd& 普通横线general crossing
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LS<S_` '=X)0GG Y*Ra!]62 Bgvv6(i 特别横线special crossing
$"P[nNW3 9{KL^O?g psFY=^69o n LD1j 空白支票blank cheque
Id}/(Pkq ``?79 MJ5 V*<`!w ("r\3Mvs 失效支票,过期支票stale cheque
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SM 普通支票open cheque
J{!U;r!6 u _mtdB' K!,T.qA&= >_J9D?3S 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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' H-&T) 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
vk0b b3){D {)jTq?? :*} -,{uX \]8F_K 支票换现金||兑现to cash a cheque
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t{b%r ,6EhtNDu m!K`?P]:N { )-8P 清理票款to clear a cheque
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hv [} zzG@g,J 保证兑现to certify a cheque
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r }6_*i!68"U 填写支票数额to fill up a cheque
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>U8 支票上划线to cross a cheque
vh#81}@N7* rez)$ uCr :+"C _70Z1_; 开发支票to make out a cheque
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,7g 签发支票,开立支票to draw a cheque||to issue a cheque
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dT 透支支票to overdraw a cheque
DL*vF>v !-t,r%CG Vel}lQD =%B5TBG 背书支票to endorse a cheque
'u:-~nSX) eaC%&k q6,z 1A" b'W.l1]<- 请付票款||清付票款to pay a cheque||to honour a cheque
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M!46^q~- N=PSr 4 支票退票to dishonour a cheque
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py6 `a%MD>R_Lg :h(`eC }v's>Ae~p 拒付支票to refuse a cheque
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d a'-u(Bw 拒付支票to stop payment of a cheque
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y8J l lLp,sNAj 提示要求付款to present for payment
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L$.A3> 见票即付持票人payable to bearer
EJ>&\Iq [ /YuI@C,@ ^DN:.qQ cT(6>@9@ 支付指定人payable to order
WR3,woo ^nK<t?KS u4_QLf@I n m<?oI*\ 已过期||无效out of date||stale
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Ir5Lx <n4` #d x ZP*%yM 请给出票人R/D||refer to drawer
<)p.GAZ D8<C7 qXg&E}]:= *68 TTBq( 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
%uN<^`JZ J09jBQ]R Km;}xke6 |DV?5>> 文字与数字不一致words and figures differ
fO$){(]^ {G Jl<G1 6q\*{_CPB `XhH{*Q"X 支票
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ytx.[zbX 时间已过account closed
J\r\_P@;c ~g\~x c3 O/#* W;'fAohr 更改处应加盖印章alterations require initials
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@^<odmM 时间已过effects not cleared
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F *3H=t$1G} l cie6'< J(l\VvK 停止付款payment stopped
:YI5O/gsk? T@tsM|pI 4AS%^&ah ^o{{kju 支票毁损cheque mutilated
E ?Mgbd3 bGCC?}\ 3'Y-~^ml| H-PVV&r 汇款||寄钱to remit||to send money
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\%?j =mO5~~"W+v $<v4c5r]O 寄票供取款||支票支付to send a cheque for payment
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rq:"K ,*J@ic7" 寄款人a remitter
rO7_K>g? Gr\ ]6 i%-yR DIX |%C2 cx 收款人a remittee
ENuL!H>;* hzsQK_;S Byc;r-Q5V 1'qXT{f/~ 国外汇票foreign Bill
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OH0 _y~6b{T s<zN`&t iT}>a30]B 国内汇票inland Bill
a9-Mc5^'n 8ttJ\m e*2^ 9;+&}:IVS 跟单汇票documentary bill
nQ\` ]_C H?=W]<!W{y ZaYiby@Ci uO]D=Z\S( 空头汇票accommodation bill
TcaW'&(K ::>|[ND tnJ7m8JmC 8\rca:cF
原始汇票original bill
"z{/*uM2< G}8tFo.d1 klUV&O+=% 5p#0K@`n/ 改写||换新票据renewed bill
)/jDt dI AkQ(V M{J>yN mD9Iao%4~ 即期汇票sight bill||bill on demand
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n9 d_25]B( |8'}mjs.Q ~^2w)-N …days after date||…days after date…日后付款
f6Y?),` n+8YTjd nLm'a_ f SkC>mWv …months after date||…months after date…月后付款
lwQ!sH[M =MqEbQn{C3 NCKR<!( zIF1A*UH 见票后…日付款…days after sight||…days sight
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L ci? +ywz@0nx PB^rniYh 见票后…月付款…months after sight||…months sight
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v|'6P E<yQB39 同组票据set of bills
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BJ4bi= &u:U"j +PYV-@q j0L%jz 单张汇票sola of exchange||sole of exchange
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%1{S{FB lz`\Q6rZ 远期汇票usance bill||bill at usance
Aa9l-:R l iY/BkpH W>' DQB YHN6/k7H 长期汇票long bill
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# F7} yt q}_8iDO6 短期汇票short bill
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ro ?.,F3@W " 8;qOsV)UDT 2_Lu0Yrg 逾期汇票overdue bill
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ah #`@)lU+/ yHY2 SXm N n_b 宽限日期days of grace
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'm \/dOv[ 电汇telegraphic transfer (T.T)
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,ldi"| iw.F8[}) 邮汇postal order||postal note (Am.)||post office order||money order
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\NG} xRZ K&vkKE tG]W!\C'h ZXhNn< 本票promissory note (P/N)
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@-Vm yu#m6K 押汇负责书||押汇保证书letter of hypothecation
h9d*N 9!;M yodhDSO5i )l*3^kwL{U )[99SM
副保||抵押品||付属担保物collateral security
rhF2U &|IO+'_ Wu,=jL3?$A /?>W\bP< 担保书trust receipt||letter of indemnity
^!m%:r7Dr G=e'H- MHE/#G YPs9Pqkn 承兑||认付acceptance
dR s\e(H' af[dkuv O>*Vo!z\f G~zfPBN0D 单张承兑general acceptance
uEsF 8 [$6YPM>Ee fG?a"6~ &/Gf@[ 有条件承兑qualified acceptance
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rZAP3)dA h5vetci/ njNqUo> ZRGe$HaU 部分认付partial acceptance
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