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。
Y~ ( <H e? 会计报表statement of account
s5SKQ#,@P L#X!. RmcQGQ kEpCF:@A 往来帐目account current
}ikJa t_Rpeav E2a00i/9Y PDH00(#;+ 现在往来帐||存款额current accout
o6~9.~_e X__>r ?oJ I]OVzM <4QOjW 销货帐account sales
!mLD`62. K%/:V 1L:sck5k 8!q$8]M 共同计算帐项joint account
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S|HnmkV66 __N#Y/e ] bcCCvV}6WZ 未决帐项outstanding account
XexslzI "G,$Sqi@ WPzq?yK &T)h9fyc 贷方帐项credit account||creditor account
>!7 \Rx =fZMute e$+/;MRq dDoKmuY>5 借方帐项debit account||debtor account
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)`/`* Rh.CnCbM QY]G+3W jaq`A'o5 应付帐||应付未付帐account payable
IU*w'a #0wH.\79 <R>%DD=v^ rBY{&JhS 应收帐||应收未收帐account receivable
GDUOUl& lImg+r T{ PWw2;3`-6w [O52Bn 新交易||新帐new account
!04zWYHo b\^q9fy "X7;^yY 39+6ZTqx 未决帐||老帐old account
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2 u:FFZ #^FDFl 现金帐cash account
; OpN&q+ t/4&=]n\u D^~G(m;- ZC\&n4~7 流水帐running account
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,} !u;r<:g! 暂记帐||未定帐suspense account
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5h UD@u hL 过期帐||延滞帐overdue account||pastdue account
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v9} XW*,Lo5>H\ +9[/> JM 杂项帐户sundry account
=Q!)xEK |dxcEjcY_ &S8Pnb)d j$z<wR7j0 详细帐单||明细表detail account
8'Y7lOXS ]U8VU :172I1|7 ]tzO)c)w; 呆帐bad account
=h<LlI^v =Bq3O58+ Vif0z*\e{ A"`^Abrm 会计项目title of account
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;$8C 会计薄||帐薄account-book
ba-J-G@YW \ tK{!v+ n4YedjHSN UY!N"[& 营业报告书||损益计算表account of budiness||business report
tL;!!vg#V ;hsem,C h7 A* =r~T5B <r{M(yZ?@ 借贷细帐||交验帐account rendered
2KUm(B.I TC=djC4$/ .=nx5yz &3nbmkM 明细帐account stated
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5q 5yHarC 与…银行开立一户头to open an account with
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*lKXFq7 z/,qQVv=}4 Dj~]] 与…银行建立交易to keep account with
:UyNa0$l:" ;-OnCLr A@W/ ;m;a"j5 继续记帐to keep account
@Y~R*^n"} wQ4IQ! } +@H&}u XM+o e0:[ 与…有交易to have an account with
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h^S 作成会计帐||有往来帐项to make out an account with
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^fpbrj 清算||清理债务to make up an account
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清洁帐目||与…停止交易to close ones account with
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O! AX Y.80+ n>_EEw2/ 结帐to close an account
=9lrPQ]w jL|y4 jAa{;p"jU X_7cwPY 清理未付款to ask an account||to demand an account
#SHmAB Y\.ds%G ;>eD`Wh y;!q E~!3 结清差额to balance the account with
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/-#1ys#F= "funFvY 清算to settle an account||to liquidate an account||to square an account
B]`!L/ \k#|[d5W pT90TcI2 ~{#$`o= 审查帐目||监查帐目to audit an account
;{n@hM*O .%.kEJh` wH=L+bA>a ,Zpc vK/S 检查帐目to examine an account
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!~3 X#qmwcF p)t1]<,Of 转入A的帐户to charge the amount to As account
,&DK*LT8U 9@Iz:!oqb 14[+PoF^A NZJ:@J=- 以计帐方式付款to pay on account
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F{;@ 73-*|@6 yj^LX2x" KuU]enC3 代理某人||为某人on ones account||on account of one
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(Y% |Ef\B]Ns }!5x1F! 为自己计算||独立帐目on ones own account
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\${ L[]*vj vhw"Nl DcNQ2Zz?% 由某人收益并负风险on ones account and risk||for ones account and risk
m])!'Pa(= /Hox]r]'e n{>Ge,enP0 jWn!96NhlL 由某人负担for ones account||for account of one
O'6zV"<P |ZEZ@y^ +E8Itb, jV(\]g"/= 按某人指示||列入某人帐户by order and for account of one
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/ wq[\Fb` 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
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-= W" 寄出清算书to send in an account||to send in render an account
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y$ L53qQej< ?'xTSAn 支票薄cheque book
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[ 4=j,:q -mSiZ 支票陈票人cheque drawer
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5^Gv!XW R&z) 持票人cheque holder
h)%}O.ueB $ae*3L>5M x+kP,v @W\y#5"B 不记名支票cheque to bearer||bearer cheque
4T*RJ3Fz! J`6X6YZ "3!!G=s P G2FP|mf, 记名支票||认人支票cheque to order
&*G+-cF -IBf;"8f /PP\L]( N=qe*Rlf 到期支票antedated cheque
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u3!aKXnv< "J0,SFu: pRsYA7Ti #!IezvWf 保付支票certified cheque
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("Zzq` HaP0;9q F{1;~Yg% +k!Y]_&(:f 未获兑现支票,退票returned cheque
QjW7XVxB#N q!iMc ,hj5.;M E$z)$`"1 横线支票crossed cheque
$#4J^(I*: f%LzWXA ;4jRsirx9 2.I'`A 普通横线general crossing
`aFy2x`3 Luxo,Ve 9N9dQ}[:g \`w!v,aM$ 特别横线special crossing
c#qOK stnyJ9 o C]tEXJ ={9G.%W 空白支票blank cheque
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KsI o0- 7# 2 失效支票,过期支票stale cheque
\Vis {;(X#vK}9 xF)AuGdp\ NIeKS_ + 普通支票open cheque
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M\wIpRD, <!.'"*2 m1 78S3 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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$] Si<9Oh 7s%DM6li 6 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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CMRt %?^T^P zr9o 支票换现金||兑现to cash a cheque
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9Vx2VjK2' b _fI1f| 清理票款to clear a cheque
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B Wjt1NfS& 保证兑现to certify a cheque
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c/ah DpIv <m] >;',U<Wd 填写支票数额to fill up a cheque
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h$ SCl$+9E v*%#Fp,g8 支票上划线to cross a cheque
^5TSo&qZ P&3'N~k- JGPLVw Gx?p,Fj 开发支票to make out a cheque
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^Yei9bXl 签发支票,开立支票to draw a cheque||to issue a cheque
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r]R< 透支支票to overdraw a cheque
E6n3[Z <Vyv)#32o3 '~i}2e. %sb)U~gP 背书支票to endorse a cheque
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s z mH>oF| v8"plx=3 请付票款||清付票款to pay a cheque||to honour a cheque
5uMh#dm^ ]Q=D'1MM 3jPua)=p X l#P@60 支票退票to dishonour a cheque
@-bX[}. 6k;__@B, /5Wy)- Go3EWM`Cd8 拒付支票to refuse a cheque
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?Y2ZqI Pw/Z;N;:V O(;K]8 拒付支票to stop payment of a cheque
{]plT~{e FX7=81**4 }f np}L yfeX=h 提示要求付款to present for payment
pv&:N,p }^WQNdws56 ?P[uf S (](C 见票即付持票人payable to bearer
2bxkZS] jq#_*&Eg] !)RND 6. IlsXj`!e 支付指定人payable to order
ZzLmsTtzIu Zh`lC1l' <b>@'\w9 -frmvNJ F 已过期||无效out of date||stale
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km1fYf g1VdP[Y# {~>?%]tf 请给出票人R/D||refer to drawer
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0ZPwEP OiNzN.}d 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
\y^ Od7F /%|JP{ -_Pd d[M =8$//$ 文字与数字不一致words and figures differ
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xPa 支票
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jW*|Mu>2 时间已过account closed
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~M7=k 更改处应加盖印章alterations require initials
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zb.^ _A 时间已过effects not cleared
^I03PIy0l XL@i/5C[ '_,/N!-V OQMkpX-dH 停止付款payment stopped
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b! 支票毁损cheque mutilated
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aj3m RY'f%c 汇款||寄钱to remit||to send money
eznt "Rr2 3~Od2nk(x `v3WJ>Q!N? F8M&.TE_3 寄票供取款||支票支付to send a cheque for payment
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v+uq 寄款人a remitter
&5puGnTZ %jz]s4u$5j >)*'w! 1=(jpy 收款人a remittee
bA}9He1 eygmh aE !.1oW( Y,Dd}an 国外汇票foreign Bill
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;\~otR^ c'cK+32 国内汇票inland Bill
.GcIwP'aU- q1ybJii gU\pP,a MCOiB<L6 跟单汇票documentary bill
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j6v|D>I 空头汇票accommodation bill
>qj.!npQD HT&CbEa4' ~hK7(K MmiC%"7wt 原始汇票original bill
j1{|3#5V X`i'U7%I mdjPKrF< xC N6?
改写||换新票据renewed bill
TNe,'S,% (:9yeP1 aT}Mn(F*? I5]=\k($ 即期汇票sight bill||bill on demand
|dIP &9 <xM$^r) t8X$M;$ iV9wqU
kMv …days after date||…days after date…日后付款
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s …months after date||…months after date…月后付款
x/~qyX8vo (NfP2E|B _|<kKfd? *+(t2!yFmE 见票后…日付款…days after sight||…days sight
UNLmnj;-Q CTawXHM >tF3|:\ A/5??3H 见票后…月付款…months after sight||…months sight
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KLJvte <Z{pjJ/ &L7u// m(0sG(A~ 同组票据set of bills
`=m[(CLb V~#e%&73FH *R9s0;&: fP 1V1ao 单张汇票sola of exchange||sole of exchange
/$NDH]a Mdk(FG( VnlgX\$} 758`lfz=_ 远期汇票usance bill||bill at usance
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lMkDLobos %=p:\+`VI #'`!*VI 长期汇票long bill
/<[S> ;!kr 5zk<s`h SCwAAE9s] `O~NT'Ed8 短期汇票short bill
7D'-^#S5 2_S%vA<L H CBZ*Z- eKRslMa 逾期汇票overdue bill
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=ocr8c sk'<K5~ L'i0|_ ?yAp&Ad 宽限日期days of grace
So?.V4aD_ j@chSk"K JFOto,6L: g%C!)UbT 电汇telegraphic transfer (T.T)
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-@qi @|I:A 邮汇postal order||postal note (Am.)||post office order||money order
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G@f 48}L!m @ 本票promissory note (P/N)
Lj]I7ICNh kXjrc 9gu$vF]9! rbC4/ 9G\ 押汇负责书||押汇保证书letter of hypothecation
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k%fY '*4>&V.yX 7CKpt.Sz6 B #o/3 副保||抵押品||付属担保物collateral security
3K{XT), ]lBe oAnNdo t1LIZ5JY 担保书trust receipt||letter of indemnity
yQP!Vt^ !yUn|v>&p Drn{ucIs 8`\^wG$W 承兑||认付acceptance
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|1H-[Y( 2/*F}w/ C(w?`]Qs 单张承兑general acceptance
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I$p% 7z.(pg= cImOZx 有条件承兑qualified acceptance
UJ\[^/t d]3c44kkK{ "7w~0?} g&79?h4UXQ 附条件认付conditional acceptance
oK-T@ &- Z`FEB0$ "ITC P<+ ujlIWQU2mo 部分认付partial acceptance
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