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。
F5UvD[i 会计报表statement of account
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mM17 },58B sd4eJ 往来帐目account current
kFKc9}7W $ N`V%<W ,/0Q($oz ;1qE:x}'H 现在往来帐||存款额current accout
rEz-\jLD~ ]0v;;PfVl6 :})(@.H &"HxAK)f 销货帐account sales
;fomc< +B(x:hzY9 ^u'hl$`^ iMG)zPj 共同计算帐项joint account
5=/&[= F6>K FU8 cs[_TJo lGrp^ 未决帐项outstanding account
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$,KUH \8j5b+ 贷方帐项credit account||creditor account
&L7u// wq yw#)S 1B}q?8n V~#e%&73FH 借方帐项debit account||debtor account
*R9s0;&: J|*Z*m $+(Df|) x)evjX=q 应付帐||应付未付帐account payable
e^v5ai NUxOU>f wQ1_Q8 :Z J%VcvBaJm 应收帐||应收未收帐account receivable
WFWQ;U{| #'`!*VI 2n]UNC (!b_o A8V 新交易||新帐new account
SCwAAE9s] `O~NT'Ed8 7D'-^#S5 2_S%vA<L 未决帐||老帐old account
H CBZ*Z- eKRslMa qY,z,oAF sk'<K5~ 现金帐cash account
L'i0|_ ?yAp&Ad 'Cki"4%< s*'L^>iZ 流水帐running account
jbQ N<`! g%C!)UbT $'Pn(eZHGv Q1ox<- 暂记帐||未定帐suspense account
TcB^Sctf @|I:A m(2(Caz{ !-G'8a|7 过期帐||延滞帐overdue account||pastdue account
PK&3nXF%4 1zo0/<dk cb36 ~{ k8>(-W"A 杂项帐户sundry account
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} woSO4e/ 详细帐单||明细表detail account
Iw07P2 cZ8lRVaWW tKr.{#) ';H"Ye:D=7 呆帐bad account
~*R:UTBtw A/bxxB7w =1!,A aJ!(c}N~97 会计项目title of account
)7X+T'?% Kmk}Yz tx$i( l7{]jKJue 会计薄||帐薄account-book
]YQ!i@Y |6qxRWT" |_<'qh / 7i>0J] 营业报告书||损益计算表account of budiness||business report
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+ 借贷细帐||交验帐account rendered
j|6@>T1 m=saUhI*9 .2K4<UOAbm bHJKX>@{ 明细帐account stated
ywSV4ZtM '7'*+sgi$ su?{Cj6* =)h<" 2 与…银行开立一户头to open an account with
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e$, g431+O0K1 与…银行建立交易to keep account with
8vk*", 0XkLWl|k \+?>KpE,b n;Nr[hI 继续记帐to keep account
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.o27uB. 与…有交易to have an account with
a&sVcsX 7o+JQ&fF; |8QXjzH /.knZ_aJ! 作成会计帐||有往来帐项to make out an account with
AZj`o U{ZE|b.?b pCB^\M%* O^Y}fo' 清算||清理债务to make up an account
bF 85T(G [N35.O6P6u tQrF A2F rE&`G[(b 清洁帐目||与…停止交易to close ones account with
!=)R+g6b iY|zv|;]= /~8<;N>,+ G{ |0} 结帐to close an account
?{)s dJe ^|b ]E v$WH#;(\ "M-zBBY ] 清理未付款to ask an account||to demand an account
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3 清算to settle an account||to liquidate an account||to square an account
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7Y0k9 审查帐目||监查帐目to audit an account
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a3b 检查帐目to examine an account
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m.p,u >`0l"K< ]-rhc.Gk@1 转入A的帐户to charge the amount to As account
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7U3b YU~; 以计帐方式付款to pay on account
F2N)|C< #1-2)ZO. J{69iQ FFG/v`NM 代理某人||为某人on ones account||on account of one
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r\^ 51)Q&,Mo# 为自己计算||独立帐目on ones own account
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K`gg' P3W<a4 == 2 &(w\#' 由某人收益并负风险on ones account and risk||for ones account and risk
Uo~-^w} dF`\ewRFn 21LJ3rW_ u2FD@Xq? 由某人负担for ones account||for account of one
rw|;?a0 @)IHd6 R TwaK>t96[ l>kREfHq!{ 按某人指示||列入某人帐户by order and for account of one
6m\MYay +H4H$H _Yms]QEZ `\pv^#5HV9 列入5月份帐目for May account
MS=zG53y hoOT]Bsn #+Pk_? k^%Kw(/ 编入某中帐项下to pass to the account of||to place to the account of
y-1!@|l0:6 +n>_NVe wuV*!oef o JO&~mio 寄出清算书to send in an account||to send in render an account
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7NDt ^W*T~V*8 =.Hq]l6+ 支票薄cheque book
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~ ]?F& 支票陈票人cheque drawer
c97?+Y^ CD"D^\z jMAZ4M yPmo@aw]1 持票人cheque holder
KT9!R [2l2w[7Rid 6!;eJYj, P\nz;}nv 不记名支票cheque to bearer||bearer cheque
CC~:z/4,N gx55.} JHvawFBN<u nl\l7/}6 记名支票||认人支票cheque to order
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O 26D,(Y$* DDwj[' R JK/VIu&! 到期支票antedated cheque
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P&$!bH% c(j|xQ\pE Af`qe+0E ?B5934X 未到期支票postdated cheque
P2t{il F3Y/Miw dU"ca|u +!F+mV9 保付支票certified cheque
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f5 A7c*qBt 未获兑现支票,退票returned cheque
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&97lb 6 *GR_sMm NE1n 9 横线支票crossed cheque
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XO /]@1IC{Lk n]Z() "D +k<0:Fi 普通横线general crossing
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.GJO +K Hdxon@,+cd ":meys6t# -L6YLe%w 特别横线special crossing
cmu| d y~'h/tjM@= &&s3>D^Ta 9ZVzIv( 空白支票blank cheque
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PZ[hH(EX z:p;Wm 失效支票,过期支票stale cheque
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Kd)l 普通支票open cheque
O>tz;RU g-8D1.U hziPHuK9, $eU oFa5A 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
O}Mu_edM 6Qw5_V^0o NQu.%= tMDJ,rT 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
TRJ5m?x 0n)99Osq(u _rakTo8BY uozK'L 支票换现金||兑现to cash a cheque
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d)4f 3I.0jA#T&/ AbA_s I<; 清理票款to clear a cheque
1{Kv tE(_Cg 3vC"Q!J& {?YBJnG}x 保证兑现to certify a cheque
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=n 填写支票数额to fill up a cheque
{"vTaY@ 0=erf62= aUYq~E tj MY w3+B+Jj 支票上划线to cross a cheque
4m"6$ e anR$I;Yj O-,0c1ts L}Rsg'U 开发支票to make out a cheque
vhE^jS<Tg */)O8`}2 m/bP`-/, w,!IvDCAw 签发支票,开立支票to draw a cheque||to issue a cheque
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b[ AO~f=GW 透支支票to overdraw a cheque
~m6b6Aj@6 bB+ 4 _)XZ;Q ojG;[@V 背书支票to endorse a cheque
M;j)F E5QQI9ea vT{+Z\LL= E]c0+rh~ 请付票款||清付票款to pay a cheque||to honour a cheque
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| 8Xx4W^*_ 支票退票to dishonour a cheque
H~<w*[uT w<SFs#Z Msst:}QY Ux-i iH#s 拒付支票to refuse a cheque
vJ9IDc|[ wB+X@AA zFm:=,9 *&doI%q 拒付支票to stop payment of a cheque
M{4U%lk pB:/oHV F S!D MRN=-|fV^ 提示要求付款to present for payment
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n\skM KXT9Wt= 见票即付持票人payable to bearer
Y+nk:9 &2sfu0K i)q8p N1yx|g: 支付指定人payable to order
NnRX 0] 5kLz8n^z@@ ]XjL""EbC zGtv(gwk 已过期||无效out of date||stale
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/5,e w&x$RP o@[oI\Vr! a`6R}|ZB 请给出票人R/D||refer to drawer
Oh5aJ)"D Y2aN<>f O39f Sf'uKSX1% 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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E 文字与数字不一致words and figures differ
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PyqX 支票
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3c+ps;nh 时间已过account closed
gMs B1| s"~3.J LnPG+< ~EM(*k._ 更改处应加盖印章alterations require initials
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g\1|<jb3 时间已过effects not cleared
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I6?LB 停止付款payment stopped
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cGoo u6 汇款||寄钱to remit||to send money
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Y V1yP{XT= Y|S>{$W Nx"|10gC 寄票供取款||支票支付to send a cheque for payment
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Cxm Muyi2F)j ART0o7B ~l}\K10L* 寄款人a remitter
.Nk5W%7]= |nBs(>b iKu4s aSMoee@! 收款人a remittee
&WZ&Tt/)/ xdh%mG:? 3mhjwgP<nn u.Tknw-X 国外汇票foreign Bill
zUq(bD M(vX.kF gYBMi)`RT ~ ReX$9 国内汇票inland Bill
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% 跟单汇票documentary bill
L{oG'aK4 <H$!OPV Pn l}<i |g'ceG- 空头汇票accommodation bill
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Qe3 原始汇票original bill
ozKS<< Q%524%f$ GK;IY=8W [^D>xD3B2 改写||换新票据renewed bill
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7.+z< nuVux5: #8~ygEa} 即期汇票sight bill||bill on demand
8Ltl32JSB[ _mJhY0Oc ) O&zb_{n _l+C0lQl= …days after date||…days after date…日后付款
eL.WP`Lz `z$P,^g` .PV(MV Ow(aRWUZD_ …months after date||…months after date…月后付款
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E{" qHT73_R -9;?k{{[T 见票后…日付款…days after sight||…days sight
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TZGk[u^* p5% %k- q|0l>DPRp 见票后…月付款…months after sight||…months sight
jT!?lqr(Rb v7Ps-a) 9tb-;| ={f8s,m)P, 同组票据set of bills
"n)AlAV@ , &n"# G"tlJ7$myQ S^D7} 单张汇票sola of exchange||sole of exchange
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P ~ch%mI~ 远期汇票usance bill||bill at usance
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'= JVxja<43 *_7/'0E(3 Ftd,dqd 长期汇票long bill
RWX!d54& <1B+@ ~mwIr O&&_) 短期汇票short bill
E m^Dg9 |)C*i F n iht< p&5>j\uJ1& 逾期汇票overdue bill
UO#`Ak yimK"4!j5A qS"#jxc==+ }/h&`0z` 宽限日期days of grace
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< sx 8qaU[u&$ 电汇telegraphic transfer (T.T)
e$2P/6k> >\3\&[#" tK/.9qP 6GPI
gPL, 邮汇postal order||postal note (Am.)||post office order||money order
mQR9Pn}H 3Zl:rYD? 8UXRM :Z" 6/?onEL9_ 本票promissory note (P/N)
pPag@L k`A39ln7wu cIG7Q"4 hqlQ-aytS 押汇负责书||押汇保证书letter of hypothecation
i;s;:{cn Xx%<rsA>F UqyW8TCf? p\F%Nj, 副保||抵押品||付属担保物collateral security
{:#nrD" <<E9MIn_ zH6@v+gb "P54|XIJ\ 担保书trust receipt||letter of indemnity
#^Pab^Y3r- Kop(+]Q&n %''L7o.#a -`eB4j'7 承兑||认付acceptance
>C!^%e;m Hk@Gkx_ q<!-Anc QIlZZ 单张承兑general acceptance
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gX@@T 9=3DYCk/ P\<:.8@$S 有条件承兑qualified acceptance
rUmP_ \q4r/SbgW 'L-DMNxBr QkW'tU\^ 附条件认付conditional acceptance
3l41"5Fy& RLMn&j|?e %Nvw`H `]XI Q\ * 部分认付partial acceptance
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