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。
|kYlh5/c d 会计报表statement of account
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u\]EG{w( i5VZ,E^E 往来帐目account current
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O$`W^N zJe KB8 {M]_]L{&7 现在往来帐||存款额current accout
bdg6B7%Q !+GYu;_ 2Y
vr|] \8 A~?M`L>B 销货帐account sales
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p? xE/?ncTK^ [C'bfX5HB5 共同计算帐项joint account
<xI<^r'C9e _f1o!4ocx !}(B=- 2HE@!*z9H 未决帐项outstanding account
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<J/ =$u/ d54iZ` 贷方帐项credit account||creditor account
Ep7MU&O0iK !GcBNQ1p+7 ;*A'2ymXUT ul
~ux$a 借方帐项debit account||debtor account
%5o2I_Cjz YKyno?m >>U>'}@Q c4Ebre-Oa 应付帐||应付未付帐account payable
)GD7rsC`< '!HTE`Aj 50,'z?-_ "-~7lY% 应收帐||应收未收帐account receivable
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]!B 新交易||新帐new account
{)[o*+9 J<$@X JLS ]G/m,Zv*: V=O52?8 未决帐||老帐old account
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UcRP/LR%C kK6OZhLH VD;*UkapZx 现金帐cash account
&V].,12x Pfd1[~, @!8aZB3odt %yR XOt2( 流水帐running account
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&t iq#{*:1 暂记帐||未定帐suspense account
D6"=2XR4n AO#9XDEM ;Afz`Se1@ [Vd$FDki 过期帐||延滞帐overdue account||pastdue account
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P 杂项帐户sundry account
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_ 详细帐单||明细表detail account
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[] c%H' jB[ 呆帐bad account
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`TrWtSwv Ge^`f<f D#;7S'C 会计项目title of account
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_;o fBS a8D3}` 会计薄||帐薄account-book
d:kB Zrq }7 N6nZj` `7"="T~ * 4G&`&fff] 营业报告书||损益计算表account of budiness||business report
Knwy%5.Z i|:!I)(lh Ailq,c a6{Zp{"Y 借贷细帐||交验帐account rendered
5EYGA\ rXx#<7` !=0h*=NOYt mLCDN1UO{ 明细帐account stated
I}C2;[a B MAh1tYs4D %:3XYO.w- YWZ;@,W 与…银行开立一户头to open an account with
\ .xS f%G\'q]#F 1%Xh[ <jh4P!\&j 与…银行建立交易to keep account with
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21U @16GF!. w~Tg?RH: 继续记帐to keep account
T#!>mL|9| $xO8? ?sN{U\ )+.=z 与…有交易to have an account with
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MB% g5V \R*{ $n<a`PdH -FZC|[is 作成会计帐||有往来帐项to make out an account with
gInh+XZs ,!orD1,' c^}y9% 4c E&U_1D9=L< 清算||清理债务to make up an account
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pdMK 清洁帐目||与…停止交易to close ones account with
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omE- c 结帐to close an account
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ld IuwE&# *.W3V;K 清理未付款to ask an account||to demand an account
z33UER" (&}[2pb! VF`!ks 5B=uvp|Y 结清差额to balance the account with
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yVmC gk6f_0?X' 清算to settle an account||to liquidate an account||to square an account
/U;j-m& @KQ>DBWQM #Y7jNrxE h;V4|jM 审查帐目||监查帐目to audit an account
z\ZnxZ@ o[Ffa#sE u/=hueR<^ DU^.5f 检查帐目to examine an account
lV\iYX2# 4=Th<,< <>HtXn/ _3Eo{^ 转入A的帐户to charge the amount to As account
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\/~u"Y uu6 JZp ~F"S] 以计帐方式付款to pay on account
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2%@tnk|@ 代理某人||为某人on ones account||on account of one
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0= M%E<]H2;S sOhn@*X Q(& @ra!{ 为自己计算||独立帐目on ones own account
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Q UarLxPQ |Y3w6 !$ 5,Fq:j)MxW 由某人收益并负风险on ones account and risk||for ones account and risk
>7W)iwF <^YvgQ,m IxbQ6 I=!kPuw 由某人负担for ones account||for account of one
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Sl88+U 6 byeO&d 5}%R 按某人指示||列入某人帐户by order and for account of one
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列入5月份帐目for May account
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u+8"W[ZULq |]G%b[ 编入某中帐项下to pass to the account of||to place to the account of
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\y1nt 寄出清算书to send in an account||to send in render an account
4X^$"lM _d 6'f8[& CcQc!`YC t4oD> =,92 支票薄cheque book
|enLv12Gm Jl_W6gY"Z 9J/[7TzSZ gvI!Ice# 支票陈票人cheque drawer
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qY_ .jJD$FC F^GNOD3J 持票人cheque holder
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h(=<-p@ RJD{l+ Y"lEMY 不记名支票cheque to bearer||bearer cheque
xt}.0dC!/% %SC Jmn2 xt|^~~ / `df!-\# 记名支票||认人支票cheque to order
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{&+M.Xn .2&L. #G#gc`S-, 到期支票antedated cheque
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5|Pf e,|gr"$/ o8X_uKEI #@oB2%&X? 未到期支票postdated cheque
[W3X$r~- Qyw@ r uXc;!* QF/ULW0G! 保付支票certified cheque
Ba[,9l[ uE.BB# =803rNe b-
- tl@H 未获兑现支票,退票returned cheque
v,iZnANZ&P pa46,q&M Cn/WNCzst& _^W;J/H
e 横线支票crossed cheque
JlYZ\ J$}]p H^|TV]^;N F` 7v 普通横线general crossing
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xZ5C7t 特别横线special crossing
,<IomA:q4 Fq~uuQ AJ%E.+@=r IW~wO 空白支票blank cheque
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xnMcxys~ 4|K\pCw 失效支票,过期支票stale cheque
U>lf-iI2B Wh i#Ii~ (ODwdN7; s)- ;74( 普通支票open cheque
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5h I(^0/]' k&ooV4#f6 N" L&Z4Z 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
|OJWQU![by v82wnP-~7 _Gq6xv\b1 Kn:Ml4[; 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
,jRAVt+{N 5hmfdj6 0{b} 1D U,P>P+\@ 支票换现金||兑现to cash a cheque
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SHU0v Z$/76 清理票款to clear a cheque
;~<To9O [eD0L71[ fz^j3'!\ *:yG)J 3F 保证兑现to certify a cheque
T^7Cv{[ %]Z4b;W[Y *#YZm>h K\2{SjL:B 填写支票数额to fill up a cheque
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14 & KE3` f7a4E+} Mq$K[]F 支票上划线to cross a cheque
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ki%~ 1*=ev,Z Nhs!_-_I 开发支票to make out a cheque
C=+9XfP 0 g$s;;V/8e {[2o ]QaKXg)3q 签发支票,开立支票to draw a cheque||to issue a cheque
L"&T3i Kd-1EU Oin9lg-jR =3X>Ur 透支支票to overdraw a cheque
a%r!55. lfj5?y w&?XsO@0W $!_
X9)e 背书支票to endorse a cheque
1*8;)#%& w~u{"E$ R->x_9y-R [1vm~w' 请付票款||清付票款to pay a cheque||to honour a cheque
fLe~X!#HF :gV~L3YW5 AU\=n,K7 Bg]VaTm[= 支票退票to dishonour a cheque
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ND{ 拒付支票to refuse a cheque
<gwRE{6U #tR:W?! $YX{gk> ceG\Q2 拒付支票to stop payment of a cheque
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_>Uy zgGysjV @l CG)Ix< 提示要求付款to present for payment
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G 9;L 4\ mEJ7e# Z^V;B _ 见票即付持票人payable to bearer
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I#MPJ@*WT 支付指定人payable to order
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Dm|^f# ?V2P]| 0i\>(o 已过期||无效out of date||stale
[]A9j?_w U:*rlA@_. TAUl{??, +DRt2a# 请给出票人R/D||refer to drawer
)3CM9P'0 ^(TCUY~f& lWc[Q1 PaSwfjOnqr 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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<(|4e yc*cT%?g tCrEcjT- 文字与数字不一致words and figures differ
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XdJD"|,h ^P9mJ: =u2~=t=LV 支票
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) 'xyK 时间已过account closed
+~V_^-JG& fc~fjtqwvz fR[8O\U~ DPf].i# 更改处应加盖印章alterations require initials
K ar! d[?RL&hJO $?F_Qsy{d }`L;.9 Gs~eRcIB
7D<Aa?cv_l 时间已过effects not cleared
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P.>fkO1\ (.$$U3\ 停止付款payment stopped
[,Ul B-LV/WJ_ p8 S~`fjV x9F* $G 支票毁损cheque mutilated
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dn9 3DO*kM1s@ q2xAx1R`sV N|mggz 汇款||寄钱to remit||to send money
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3So 寄票供取款||支票支付to send a cheque for payment
jy~hLEt7 cWnEp';. r } Wdj 8o:h/F 寄款人a remitter
2.nT k AM?ZhM 8cfsl lI c@,1?q1
bv 收款人a remittee
x(>XM:| B[mZQ&Gz`a <,O|fY% gGNo!'o 国外汇票foreign Bill
0>m$e(Z '\QJ{/JV .&5 3sJ0{ J_+2]X7n 国内汇票inland Bill
,&,XcbJ r!w4Br0 1WaQWZ:= %d:cC:` 跟单汇票documentary bill
}qGd*k0F0 Lwtp,.)pR L7lpOy4k !*DYdqQ/ 空头汇票accommodation bill
w:I!{iX QX?moW6UW D
Q4O SIM>Lz 原始汇票original bill
Y A+R!t:F{ }x6)}sz7 mb_6f:Qh3 "WY5Pzsi: 改写||换新票据renewed bill
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v'3u 即期汇票sight bill||bill on demand
L8E4|F} q+qF;7dN@ iqoMQ7% 2I suBX\[ …days after date||…days after date…日后付款
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)KCEs ^[I>#U 3 q8S …months after date||…months after date…月后付款
\u6.*w5TI xA;)02 "\lOOp^- >}Mw"
见票后…日付款…days after sight||…days sight
Nj?Q{ztS `)8SIx 6*1f -IbV )~xH!%4F 见票后…月付款…months after sight||…months sight
)C\/ ( u>] )q7s &D|+tu{ "J&WH~8+N 同组票据set of bills
"Qc4v@~) 3:w_49~:~ 2.{zfr ^!O!HMX0 单张汇票sola of exchange||sole of exchange
tJ7tZ~Ak 7^!iGhI]r UZ-pN_!Z: ifl
LY7j 远期汇票usance bill||bill at usance
Vv`94aQTD 6c>:h)? ]:n9MFv
r|z B?9Q 长期汇票long bill
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ad,k E&"V~ M)JozD% 短期汇票short bill
'19? 8B "^}y\0 WK0IagYw :"nh76xg< 逾期汇票overdue bill
44k8IYC*o wrJ"(:VZ ;S&anC#E ))X"bFP!3 宽限日期days of grace
39pA:3iTd Rb^G~82d? ym`
4v5w qx0F*EH| 电汇telegraphic transfer (T.T)
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邮汇postal order||postal note (Am.)||post office order||money order
mYk~ ]a- GUJ?6; szqR1A 6@:<62!; 本票promissory note (P/N)
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9 %5n'+- XVj Fl(j,B6Z XQOM6$~, 押汇负责书||押汇保证书letter of hypothecation
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KZKer tp"eXA0n ^FTS'/Q k O.iJcZg 副保||抵押品||付属担保物collateral security
VHLNJnA n-GoG(s..b ExFz@6@ ~?iQnQYI 担保书trust receipt||letter of indemnity
s=K?-O !@arPN$ +'VYqu/ Z;;A#h'%e 承兑||认付acceptance
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D mky!Cp 单张承兑general acceptance
u3Zu ~C .E7"Lfs- Oe "%v;- 9.9B#? 有条件承兑qualified acceptance
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g<$2#c} M[u6+` 7^d7:1M 附条件认付conditional acceptance
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?F6 [e{W:7uFV B)P]C5KRD N&$ ,uhmO 部分认付partial acceptance
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