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。
*dw.Ug 会计报表statement of account
R-j*fO} Jp_#pV*}: flo$[]`.7
m;]wKd" 往来帐目account current
cO*g4VL"[ 5N;'CAk Bskp&NV': ]5c(:T F 现在往来帐||存款额current accout
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)\=xPfs ~cCMLK em p>;@]!YWQ 销货帐account sales
xNf}f 9l 8zD>t~N2C B(++*#T!^m ZQ_6I}i") 共同计算帐项joint account
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Piw Ze eV- 未决帐项outstanding account
.{h"0<x [jzsB:;XB& =+Fb\HvX{ oNyYx6q:Q 贷方帐项credit account||creditor account
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O/K_Q {h7 vJ^ 8YQuq.(>a {uaDpRt 借方帐项debit account||debtor account
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Q igfQ,LWe! Giv,%3' uLS]=:BT 应付帐||应付未付帐account payable
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d_# wW@e#: {,Q )D$i 应收帐||应收未收帐account receivable
lD0-S0i #5@(^N5p` 6iyl8uL0J }}=n]_f 新交易||新帐new account
I?3b}#&V9 \Y)HSJR;e /GIGE##1F j8`
B 未决帐||老帐old account
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q8'lD cERIj0~ 现金帐cash account
{5E8eQ 6(bN*. #:gd9os : mrP48#Y+l 流水帐running account
j%Au0k o+E~iCu5 _-_iw&F gu(:'5cX 暂记帐||未定帐suspense account
/:4J ,=u;1 BV~J*e !E 5FU *s 过期帐||延滞帐overdue account||pastdue account
AOR?2u 4>jHS\jc 2X@9o4_4q 6VGY4j}:( 杂项帐户sundry account
o72r `2 XHk"nbj JY,$B-
l ,TQec:B 详细帐单||明细表detail account
@s LN +;KUL6 5~[7|Y U#[&( 呆帐bad account
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Z PXMd=,} r N$0qo MYS`@%ZV#k 会计项目title of account
j&d5tgLB H0af u)$, X,k^p[Rcu Ss>pNH@c 会计薄||帐薄account-book
"]S t eY@)F eP-|3$ .Fo#Dmq3 营业报告书||损益计算表account of budiness||business report
&>JP.//spi WywS1viD 6m:$mhA5 Tx;a2:6\[ 借贷细帐||交验帐account rendered
b)d;eS SOOVUMj dR S:S_ k H.dtg_ 明细帐account stated
[:y:_ECs6 ~Gu$EqQ 8fXiadP# qbv\uYow3k 与…银行开立一户头to open an account with
vE:*{G;Y <YaT r9%w ~[ufL25K ?\V#^q- 与…银行建立交易to keep account with
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%e 继续记帐to keep account
`8!9Fp 2l<2srEK ukiWNF/ I&1Lm)W& 与…有交易to have an account with
VQ9A/DH/ 2ioHhcYdJU NrqJf-ldo h&>3;Lj 作成会计帐||有往来帐项to make out an account with
;,f\Wf"BW h:aa^a~yi ok:uTeJI s)1-xA{'. 清算||清理债务to make up an account
@2>UR9j UGcmzwE 'ITq\1z $mQ0w~:@ 清洁帐目||与…停止交易to close ones account with
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[^qT?se{ (4YLUN&1O$ X)b$CG 结帐to close an account
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lggGt 清理未付款to ask an account||to demand an account
bU=Utniq ,X@o@W+L d[a(uWEl E%mEfj7 结清差额to balance the account with
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4}x7 !..<_qfw | v!N1+v0 清算to settle an account||to liquidate an account||to square an account
*tXyd<_Hd RAW;ze*" *vb"mB 0S{23L4C 审查帐目||监查帐目to audit an account
CWdsOS= }3#\vn0gT 5$9$R(KU 2"ax*MQH<^ 检查帐目to examine an account
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_c/CNs 转入A的帐户to charge the amount to As account
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nw,x$ 以计帐方式付款to pay on account
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yv,FzF}7 dNe!X0[ ~gI%lORqN 代理某人||为某人on ones account||on account of one
3xyrWl (:l6R9'= FV^jCseZ }*:3] 为自己计算||独立帐目on ones own account
b| L;*<KU $)M3fZ$# d/d)MoaJ*t CS[]T9|_ 由某人收益并负风险on ones account and risk||for ones account and risk
J^7m?mA # h; 2`=jKt io#}z4"'qY 由某人负担for ones account||for account of one
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L(H25z u&zY>'}zm !^arWH[od 按某人指示||列入某人帐户by order and for account of one
[> HKRVy <6Q^o[L {ZeY:\G~ e;.,x 5+ 列入5月份帐目for May account
/v!yI$xc Pe%[d[k x{R440" -@N-i$!;J 编入某中帐项下to pass to the account of||to place to the account of
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uU 寄出清算书to send in an account||to send in render an account
yT^2;/Z x1gS^9MqCB #49l\>1z %vmd2}dA 支票薄cheque book
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a 支票陈票人cheque drawer
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Vnj LW1 4 'A} :2/L1A)O 持票人cheque holder
)LP'4* NpVL;6?7T 88?bUA3] 4%0s p 不记名支票cheque to bearer||bearer cheque
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}3z3GU8Q- 记名支票||认人支票cheque to order
er3Mvw S1=P-Ao n.+*_c8 k C%4ed# 到期支票antedated cheque
@GQe-04W` uda++^y: P-X|qVNK1Z bm#5bhX\| 未到期支票postdated cheque
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0V lT[,w9 $ 保付支票certified cheque
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" 未获兑现支票,退票returned cheque
Yc#Uu8f- +P(*S 2$JZ(qnN *~8F.cx 横线支票crossed cheque
=1[_#Moc6 k8 #8)d a?gF;AYk YKe&Ph. 普通横线general crossing
~<k>07 0H_Ai=G #IH9S5B [ I[E 6N2 特别横线special crossing
^fF#Ej1 HxbzFu?h 21!X[)r u(zgKoF9A 空白支票blank cheque
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\Wp9 失效支票,过期支票stale cheque
4QQt 0u0 | V(sCF yl$Ko hP:>!KJ 普通支票open cheque
mc]+j,d 1V,@uY)s K qJE?caw hT%fM3|,e 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
-UEi {^oohW - 7c_2.T@4 .5 E)dU 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
qX}3}TL mX|M]^_,z wai3g-` pCkMm)2g! 支票换现金||兑现to cash a cheque
/J^dzvH `:'ciY|%b !v2/sq$G ?Nt( sZ- 清理票款to clear a cheque
">T\]V$R '$,yV f A"r<$S6 ~Jf(M^E 保证兑现to certify a cheque
`NhG|g pwMA,X/{ w*{{bISw| aUL7]'q} 填写支票数额to fill up a cheque
8`S1E0s >!5RY8+ FW[|Zq;} 5 _y w 支票上划线to cross a cheque
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a95]|z"j 开发支票to make out a cheque
dQ;8,JzIw& ;):;H?WS|A '-myOM7 bB0/FiY7o 签发支票,开立支票to draw a cheque||to issue a cheque
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6@x`f 透支支票to overdraw a cheque
C'@I!m._i 7zz F M :YLs]JI< |./:A5_h 背书支票to endorse a cheque
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e n-K/dI n^1BtP0! =zH)R0!eG 请付票款||清付票款to pay a cheque||to honour a cheque
S.[L?uE~F !hJ!ck]M `i|!wD,=\ 8'E7Uj 支票退票to dishonour a cheque
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?Xpk"N7 &W3srJo fhn$~8[_A 拒付支票to refuse a cheque
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2i&-`&4 4-HBXG9#/ 拒付支票to stop payment of a cheque
xrXfZ>$5bM Tcv/EST "%Ief4 kXdXyq 提示要求付款to present for payment
o5RvxGN yOD=Vc7i t"9r`0> Zk~Pq%u 见票即付持票人payable to bearer
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# g?iZ RM 支付指定人payable to order
cjtcEW >;"%Db Vo[.^0 XFWE^*e=B 已过期||无效out of date||stale
'k}w|gNB hKhad8 ^r<l#D, v6wg,,T 请给出票人R/D||refer to drawer
8LF=l1=~ K}N~KDW R| OW6dK#CFt 1fV)tvU$ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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^B/ 5{ !"} 文字与数字不一致words and figures differ
R4 b!?}d ~("bpS#ZgD =oq= ``% 'xG{q+jj' 支票
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InRRcn( 时间已过account closed
"5ISKuL ,c`Wmp^AY w87$p821 X]2x0 更改处应加盖印章alterations require initials
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* >:< 时间已过effects not cleared
ew,okRCN *Jt+-ZM V@y&n1?6 zFDtC-GF 停止付款payment stopped
?MfwRWY y"8,j m <Mj{pN3 *aFh*-Sj2I 支票毁损cheque mutilated
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汇款||寄钱to remit||to send money
X$~T*l0 4$mtc*tzT eA``fpr B+jh|@- 寄票供取款||支票支付to send a cheque for payment
B>S>t5$ M+j*5wNy y,OG9iD:h
$tc1te 寄款人a remitter
)lz)h*%# p)z#%BY56 ={]POL\ A sV0NDM0 收款人a remittee
7+KI9u}- nW K7* >o3R~ [ QX&Y6CC`] 国外汇票foreign Bill
8}AWU /<-=1XJI
u"wWekB 9@mvG^ 国内汇票inland Bill
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X. f Eg}U.ss^ WjSu4 跟单汇票documentary bill
r=7!S8' 3xdJ<Lrq YRv96|c, ^ rUq{ 空头汇票accommodation bill
M} ri>o iweT@P` i{:iRUC# 4#:Eq=(W 原始汇票original bill
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# *5hbD-a: 改写||换新票据renewed bill
xoGrXt9& ;|$o z{Ll R[*n3
wB BG.sHI{ 即期汇票sight bill||bill on demand
"(dI/} Aeo=m}C; ][#|5UK8L \~Ml<3Zd: …days after date||…days after date…日后付款
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88X …months after date||…months after date…月后付款
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VnY zuFPG{^\# IGlyx'\_ 见票后…日付款…days after sight||…days sight
{9Ok^O 5DkEJk7a 3J/l>1[ ""_G4{ 见票后…月付款…months after sight||…months sight
@6aJh< c [7LdTY"Tl N>Uxq&)! }s6Veosl 同组票据set of bills
} *C Zw'050~- G+k wG)K _ yDDPuAi 单张汇票sola of exchange||sole of exchange
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:5 23,pVo xD~r Q$6sI 远期汇票usance bill||bill at usance
p&)d]oV> :V@)A/}uk S;D]ym XJy.xI>; 长期汇票long bill
M`@AS L:u fgC@(dvfk 0 VG;z#{J T(]*jaB 短期汇票short bill
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:,hrZY JL{fW>5y| $<&_9T#&w Q
8;JvCz 逾期汇票overdue bill
-AolW+Y C+%eT&OO q"DHMZB '.>y'= 宽限日期days of grace
s_+.xIZ h;y}g/HZ ]l +<- PBFpV8P, 电汇telegraphic transfer (T.T)
SXO.|"M PX2b(fR8_O 6U$e;cr6 {c
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}L 邮汇postal order||postal note (Am.)||post office order||money order
'$'a .q1q9 j(K)CHH | WTWj 8t)gfSG 本票promissory note (P/N)
o~L(;A]yN mE>{K q4G$I?4 ".N{v1 押汇负责书||押汇保证书letter of hypothecation
YK$[)x\S mpVD;)?JmM 2mMi=pv9 ?~.:C' 副保||抵押品||付属担保物collateral security
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f7 7'Hh^0< KhX)maQ ur=:Ha 担保书trust receipt||letter of indemnity
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{` HY?#r]Ryt C]l)Pz$ 承兑||认付acceptance
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`L[q`r7 单张承兑general acceptance
wJp1Fl~ G51-CLM, LHu kumo%TXB& 有条件承兑qualified acceptance
gyV`]uqG KIR3m
) {D :WXvI 0=t2|,} 附条件认付conditional acceptance
yGrnzB6| SDNRcSbOD6 :RJo#ape v&7<f$5 部分认付partial acceptance
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