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。
"v@);\-V 会计报表statement of account
1]"D%U= H3!,d`D.N pi|\0lH6W 2TE\4j 往来帐目account current
wj}=@HS,3! <_=JMA5 dv}8YH[" GVeL~Q 现在往来帐||存款额current accout
lQ+Ru8I B.
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)ZQHa7V 销货帐account sales
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sv+.aW Dq{:R Y=AH%Gy9) ^!q 08`0 共同计算帐项joint account
>?^~s(t CR%D\I$o J>><o:~@ iU.!oeR? 未决帐项outstanding account
SCgyp( g7.7E6%H mk#>Dpy? AmP#'U5 贷方帐项credit account||creditor account
<l*agH-.3 -0{T P]|J?$1K kJHr&=VO~ 借方帐项debit account||debtor account
d-9uv|SJ 0eQ~#~j& ,h3269$J 3Cq6h;!# 应付帐||应付未付帐account payable
&mX5&e "2*G$\ ]ev *m&O <FCj)CP% 应收帐||应收未收帐account receivable
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oIlH N!tpzHXw 新交易||新帐new account
6Hc H'nmeN xnJjCEZ }v_p gatC &?P=arU 未决帐||老帐old account
t#fs:A7P?} A~qW. 'CP/ym f/a b=6MFPbg 现金帐cash account
It#h p,@e #JK;&Dg! `4q5CJ
2 _<Hb(z 流水帐running account
M'pb8jf 3!i.Fmo 0!9?H1> UN
cYu9[ 暂记帐||未定帐suspense account
eXj\DjttG} ]jHh7> D o0zc}mm 6Cz7A 过期帐||延滞帐overdue account||pastdue account
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K/s 4yA9Ni >2l13^Y 2rK-X_} 杂项帐户sundry account
!!?+M @ jxRF" GD YD/B')/ s 4 e=/f,o1 详细帐单||明细表detail account
Nrab*K(][ \_m\U.* D6&mf2'u V_)5Af3wY 呆帐bad account
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({(URU 会计项目title of account
&{-oA_@ Ze[g0" fhBO~o+K> ?z \q Mu 会计薄||帐薄account-book
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e5*5.AB6& &+)+5z_d 营业报告书||损益计算表account of budiness||business report
uE,i-g0$Id ^ l]]qdNr c,v^A+sZu J~_L4*Jw 借贷细帐||交验帐account rendered
R-r+=x& uR06&SaA> SY!`a:It <Um1h:^ 明细帐account stated
E5,%J _~X8/p/Qh ql#{=oGDnA )0Y #-=.< 与…银行开立一户头to open an account with
A%NK0j$;} 2 pM ZI2K-z'e aH5t.x79b 与…银行建立交易to keep account with
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IDw@fv 继续记帐to keep account
p\\P50(- ! /|0:QQi 'Yaf\Hp %fn'iKCB 与…有交易to have an account with
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6]Hm 6i9Q,4~ 作成会计帐||有往来帐项to make out an account with
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+z ++J Bbuzj! !L0E03')k C&gOA8nf 清算||清理债务to make up an account
4*N@=v 6SW|H"!! )o
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u A 清洁帐目||与…停止交易to close ones account with
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2C]9 HobGl0<y gZ`#tlA~ O" X!S_R 结帐to close an account
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q_9N+-?{7 清理未付款to ask an account||to demand an account
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结清差额to balance the account with
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C)&gL=O*$ |k7ts&2 #whO2Mv 清算to settle an account||to liquidate an account||to square an account
?vht~5' =B/s HN wa(Wit"- 26('V `N 审查帐目||监查帐目to audit an account
JL]k:i^`A ^V XXq @ 2%.>0s. Gpxb_}P 检查帐目to examine an account
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vO8.\ WRLu3nBx .=b
+O~ 转入A的帐户to charge the amount to As account
tvj'{W NSiYUAug d 40'3]/{ %CsTB0Y7n, 以计帐方式付款to pay on account
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k 代理某人||为某人on ones account||on account of one
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<85t 为自己计算||独立帐目on ones own account
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w($\, +NzD/.gq 0()9vTY+ W(PW9J9 由某人收益并负风险on ones account and risk||for ones account and risk
/k3n{?$/ <2TB9]2. g *]>OCGsr S{"6PXzb 由某人负担for ones account||for account of one
K&Wv.}=V <-oRhi4 UQji7K } cVP49r}}v 按某人指示||列入某人帐户by order and for account of one
*{;A\sL G"UH4n[1ur G.q^Zd#.T (PT?h>|St 列入5月份帐目for May account
`>K k;` 0R%uVJG a,0o{*(u$ <8z[,X}bM 编入某中帐项下to pass to the account of||to place to the account of
~RR_[t2Z +DV6oh .}hZ7>4- }&C!^v
o 寄出清算书to send in an account||to send in render an account
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O]E$S${ kmwrv -W 支票薄cheque book
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jG 7i|hlk; 支票陈票人cheque drawer
RWh}?vs_ Kn9=a -b?, C;:1CK S,<.!v 57 持票人cheque holder
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PjUl tL4]6u A'AWuj\r2R 不记名支票cheque to bearer||bearer cheque
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记名支票||认人支票cheque to order
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Y:$ ,"MUfZ Nxs%~wZ w-Q 6
- 到期支票antedated cheque
Ef*.}gcU Vqp.jF1| ^[\53\R~ [;LPeO 未到期支票postdated cheque
OFAqP1o{$ AFhG{G'W <n~g+ps 0@/E%T1c" 保付支票certified cheque
H2_>Av{m H><mcah .N><yQ-j3' u$/2XO 未获兑现支票,退票returned cheque
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@U.}Ei ghO//?m X'Il:SK 横线支票crossed cheque
{|wTZ ps;o[gB@5 _j<M} 2uR4~XjF 普通横线general crossing
~4X!8b_ 4Jy,IKPp wU3ica&[ UHl/AM>! 特别横线special crossing
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(v^T {rJF)\2 n[S*gX0 空白支票blank cheque
..{^"`FQ .0;k|&eBD ,^[37/S CbaAnm1 失效支票,过期支票stale cheque
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X10TZ 普通支票open cheque
w)SxwlW} MP&4}De {"AYOc>2| ~(P\F&A(& 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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f3 (e! -@?>nLQb ]1$AAmQH #Z5Wk 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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U,}T ]J 支票换现金||兑现to cash a cheque
bGnJ4R3J I{UB!0H T<,tC" APm[)vw#f 清理票款to clear a cheque
J3E:r_+ `,=p\g|D xyCcd= -+Ji~;b 保证兑现to certify a cheque
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0.c8: !Bbwl-e` 填写支票数额to fill up a cheque
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n D)$k{v#~ Z'M@DY/fdK 支票上划线to cross a cheque
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J6 开发支票to make out a cheque
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PIcH ZI]K+jza 5WG@ ;K% 签发支票,开立支票to draw a cheque||to issue a cheque
0tyU%z{RV Y0'^S<ox ZWW}r~d{ %?wE/LU> 透支支票to overdraw a cheque
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n{0# 6%axbB ho<#i( :Dm@3S$4< 背书支票to endorse a cheque
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0C+L 1 SZa\ ][@ 请付票款||清付票款to pay a cheque||to honour a cheque
?7s -^N '18: m>:ig\ {(Z1JoSl 支票退票to dishonour a cheque
g}h0J%s Y^f|}YO%y w-/Tb~#E >r Glj 拒付支票to refuse a cheque
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*MiFxKq 拒付支票to stop payment of a cheque
GQ8P}McA ?os0JQVB HX[#tT|m~ 3<lDsb(}0A 提示要求付款to present for payment
O;tn5 4 .qjTR W5 }zJ)x b`=rd 4cpU 见票即付持票人payable to bearer
.!! yj,bQz ? 'nMZ O^hV<+CX o)DKP>IM# 支付指定人payable to order
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8U-N6) KcE=m\ h Su~`jRN$ IS~oyFS 已过期||无效out of date||stale
{^iV<>J =cY]cPO umYdr'p!v ?Ci\3)u,P 请给出票人R/D||refer to drawer
&kt#p;/p? p`0Tpgi P'';F}NwfX F.9|$g*ip 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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FHn cQ%HwYn v%w]Q B 文字与数字不一致words and figures differ
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?Mz 支票
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G})mw 时间已过account closed
=>U~ligu ~Hf,MLMdTf uq_SF.a'v jTJ[2WaS 更改处应加盖印章alterations require initials
%|~UNP$ dEnhNPeRl Hqk2W*UTl Z'~FZRF -_dgd:or
V^D#i(5 时间已过effects not cleared
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mCo5Gdt 停止付款payment stopped
m[XN,IE#u a &j?"o q]aRJ`9f t
&0p@xLQ 支票毁损cheque mutilated
gYZgo hV%l}6yS& {rDZKy^f 8~bPoWP 汇款||寄钱to remit||to send money
+}!eAMQ 2t'&7>Ys{ ,o`qB81 L r,$98Dy 寄票供取款||支票支付to send a cheque for payment
-MZ Eli g bP[/ /\.kH62 r]yq
#T`z 寄款人a remitter
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kknY+n1 fHiCuF a]*^uEs 收款人a remittee
*w;f\zW B sAglem q
&.!*rPD JmK+#o 国外汇票foreign Bill
`u-}E9{ X$a Mf&x
Qj~0vx! 7D,+1>5^Ne 国内汇票inland Bill
Kr<O7t0X cGDA0#r fAK e1#}/U 跟单汇票documentary bill
Kfi A 7W aCanDMcBnq $]vR ,E _^B+
Xo@E- 空头汇票accommodation bill
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