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[专业英语]2011年注册会计师考试常见英语单词辅导(一) [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-05-20
— 本帖被 阿文哥 从 注册会计师考试试题 移动到本区(2012-07-02) —
      2011年注册会计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。   Nd b_|  
会计报表statement of account ;0R|#9oX_  
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往来帐目account current 6LVJ*sjSy  
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现在往来帐||存款额current accout ,2*^G;J1  
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销货帐account sales d5b \kRr  
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共同计算帐项joint account tks3xS  
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未决帐项outstanding account ZO^Y9\L  
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贷方帐项credit account||creditor account e~wuoE:M3  
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借方帐项debit account||debtor account @D<KG  
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应付帐||应付未付帐account payable Hg~O0p}[  
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应收帐||应收未收帐account receivable 09_L^'`  
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现金帐cash account {5ujKQOcR  
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流水帐running account "R"7'sJMI  
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过期帐||延滞帐overdue account||pastdue account n1X.]|6'  
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杂项帐户sundry account l P4A?J+Q  
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详细帐单||明细表detail account +/g/+B_b  
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呆帐bad account 1 ^bI9 /  
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营业报告书||损益计算表account of budiness||business report yu3T5@Ww  
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借贷细帐||交验帐account rendered xt! DS0|*Y  
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明细帐account stated !N6/l5kn  
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与…银行建立交易to keep account with 6}aIb.j  
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继续记帐to keep account YT)jBS~&  
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与…有交易to have an account with 7*bUy)UZ  
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作成会计帐||有往来帐项to make out an account with y.$/niQ%  
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清算||清理债务to make up an account OH2Xxr[bQ  
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清洁帐目||与…停止交易to close ones account with !Cq2<[K#  
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结帐to close an account >w,o|  
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清理未付款to ask an account||to demand an account ~j%g?;#*  
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结清差额to balance the account with ,{"%-U#z  
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清算to settle an account||to liquidate an account||to square an account gi26Dtk(h  
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审查帐目||监查帐目to audit an account u9-:/<R#}y  
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检查帐目to examine an account ^FaBaDcnl  
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转入A的帐户to charge the amount to As account mB.ybrig  
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以计帐方式付款to pay on account nnP] x [  
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由某人收益并负风险on ones account and risk||for ones account and risk 7w}PYp1Z'~  
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按某人指示||列入某人帐户by order and for account of one /UwB6s(  
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列入5月份帐目for May account UbWeE,T~S  
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寄出清算书to send in an account||to send in render an account |.asg  
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记名支票||认人支票cheque to order Zze(Ik  
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到期支票antedated cheque 834E ]2  
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保付支票certified cheque ZysZS%  
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未获兑现支票,退票returned cheque Pc{0Js5VzE  
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横线支票crossed cheque +W xZB  
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空白支票blank cheque xM#+jI  
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普通支票open cheque 3T<aGW1  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount 9"jhS0M  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 1R e5)Y:i  
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支票换现金||兑现to cash a cheque 6dzY9   
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保证兑现to certify a cheque >@mvb@4*  
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填写支票数额to fill up a cheque -/7[\S  
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支票上划线to cross a cheque d7*fP S  
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开发支票to make out a cheque BwpSw\\?@  
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签发支票,开立支票to draw a cheque||to issue a cheque f\{ynC2m  
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透支支票to overdraw a cheque t.ci!#/d  
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请付票款||清付票款to pay a cheque||to honour a cheque jnu!a.H  
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支票退票to dishonour a cheque b":3J)Y6.  
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拒付支票to refuse a cheque 7SyysH<H  
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拒付支票to stop payment of a cheque h5do?b v!  
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提示要求付款to present for payment O2n[`9*  
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见票即付持票人payable to bearer 1>pFUf|cV  
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已过期||无效out of date||stale K*]^0  
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请给出票人R/D||refer to drawer }nO[;2Na  
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文字与数字不一致words and figures differ S Y7'S#  
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时间已过account closed @S>$y5if  
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时间已过effects not cleared D{J+}*y  
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停止付款payment stopped i,h)   
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支票毁损cheque mutilated "\:ZH[j  
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汇款||寄钱to remit||to send money '~Z#h  P  
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寄票供取款||支票支付to send a cheque for payment Z\)emps  
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收款人a remittee OFtAT@ =O  
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空头汇票accommodation bill ^ H,oI*  
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原始汇票original bill E+ 65  
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改写||换新票据renewed bill CVi3nS5Yl  
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即期汇票sight bill||bill on demand C?FUc cI  
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…days after date||…days after date…日后付款 Dl3Df u8  
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…months after date||…months after date…月后付款 hr8v O"tZN  
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见票后…日付款…days after sight||…days sight 3 *o l  
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见票后…月付款…months after sight||…months sight Os?`!1-  
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同组票据set of bills RNyw`>  
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单张汇票sola of exchange||sole of exchange 0 R,?$qM\  
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远期汇票usance bill||bill at usance Fz_SID  
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长期汇票long bill ?qviJDD|f  
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短期汇票short bill R=IZFwr  
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逾期汇票overdue bill ,C88%k  
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宽限日期days of grace KZ/U2.{O<  
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电汇telegraphic transfer (T.T) /O1r=lv3Z  
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邮汇postal order||postal note (Am.)||post office order||money order ~3 Y)o|D3  
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本票promissory note (P/N) ~^QL"p:5|  
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押汇负责书||押汇保证书letter of hypothecation R9o3T)9V  
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副保||抵押品||付属担保物collateral security N\?%944R  
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担保书trust receipt||letter of indemnity V3fd]rIP  
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承兑||认付acceptance RKsr}-1 8  
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单张承兑general acceptance oR>o/$z$)g  
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有条件承兑qualified acceptance 6/@"K HHVe  
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附条件认付conditional acceptance 6k"'3AKaR  
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部分认付partial acceptance   /NCEZ@2BN,  
    
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