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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。   1sCR4L:+  
会计报表statement of account <1%$Vq  
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往来帐目account current FN; ^"H  
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现在往来帐||存款额current accout y==CT Y@  
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销货帐account sales D-4f.Tq4#  
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共同计算帐项joint account n(|^SH4$b  
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未决帐项outstanding account D0q ":WvE  
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贷方帐项credit account||creditor account }{"fJ3] c^  
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借方帐项debit account||debtor account Lk$B{2^n  
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过期帐||延滞帐overdue account||pastdue account Zr,VR-kW+  
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杂项帐户sundry account |B2+{@R  
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详细帐单||明细表detail account ',4i FuY  
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借贷细帐||交验帐account rendered rI-%be==  
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继续记帐to keep account 1,!(0 5H  
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与…有交易to have an account with 4^OY C  
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结帐to close an account t#pS{.I  
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清理未付款to ask an account||to demand an account k<{{*  
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结清差额to balance the account with FXN/Yq  
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清算to settle an account||to liquidate an account||to square an account Z%/=|[9i  
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审查帐目||监查帐目to audit an account 4'A!; ]:  
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检查帐目to examine an account mFaZio0GK  
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以计帐方式付款to pay on account ssRbhlD/*1  
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代理某人||为某人on ones account||on account of one \2"I;  
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列入5月份帐目for May account Z9 9>5\k  
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寄出清算书to send in an account||to send in render an account V'T ,4  
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记名支票||认人支票cheque to order V8-oYwOR  
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到期支票antedated cheque *2Ht &  
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未到期支票postdated cheque a@*S+3  
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保付支票certified cheque QC;^xG+W  
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未获兑现支票,退票returned cheque 3*)i g@e6  
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横线支票crossed cheque .?e\I`Kk^'  
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空白支票blank cheque pd 8Nke  
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失效支票,过期支票stale cheque y>|{YWbp?  
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普通支票open cheque D HT&,=  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount _#}n~}d  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges ]B]*/  
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清理票款to clear a cheque m&iH2 |  
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保证兑现to certify a cheque _ _>.,gL7  
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填写支票数额to fill up a cheque d'Axum@  
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支票上划线to cross a cheque AVU>+[.=%c  
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开发支票to make out a cheque *cg( ?yg  
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签发支票,开立支票to draw a cheque||to issue a cheque 08m;{+|vY  
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透支支票to overdraw a cheque D*Q.G8(  
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背书支票to endorse a cheque Lh-`OmO0>F  
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请付票款||清付票款to pay a cheque||to honour a cheque $.489x+'Z  
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支票退票to dishonour a cheque V8~jf-\$b  
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拒付支票to refuse a cheque -gz0md|Y  
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拒付支票to stop payment of a cheque ~/tKMS6T  
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提示要求付款to present for payment ^SfS~G Q  
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见票即付持票人payable to bearer ~H}en6Rc  
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支付指定人payable to order mEuHl>  
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请给出票人R/D||refer to drawer qsg>5E  
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds O:.,+,BH  
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文字与数字不一致words and figures differ \`,xgC9K  
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支票 `HX3|w6W;  
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时间已过account closed C/v}^#cLD  
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时间已过effects not cleared a`Z{ xme =  
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停止付款payment stopped @%@zH%b  
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支票毁损cheque mutilated Z%v6xP.  
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汇款||寄钱to remit||to send money Dc FCKji  
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寄票供取款||支票支付to send a cheque for payment ( D}" &2  
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寄款人a remitter \X@IkL$r  
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收款人a remittee dp^N_9$cdO  
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国内汇票inland Bill &"j@79Ym1~  
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跟单汇票documentary bill ^W['A]l  
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空头汇票accommodation bill 1b `G2?%  
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原始汇票original bill n^6TP'r  
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改写||换新票据renewed bill Q2$/e+   
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即期汇票sight bill||bill on demand &z0iLa4q)  
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…days after date||…days after date…日后付款 ^8\Y`Z0 %  
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…months after date||…months after date…月后付款  /Ef4EX0  
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见票后…日付款…days after sight||…days sight `^f}$R|  
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见票后…月付款…months after sight||…months sight 7rPLnB]  
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同组票据set of bills DlS&qFs  
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单张汇票sola of exchange||sole of exchange r)%4-XeV  
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远期汇票usance bill||bill at usance |H<|{{E  
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长期汇票long bill 4KZSL: A  
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短期汇票short bill S{Rh'x\B  
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逾期汇票overdue bill [gTQ-  
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宽限日期days of grace Mn-<51.%  
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电汇telegraphic transfer (T.T) IBzHR[#,^  
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邮汇postal order||postal note (Am.)||post office order||money order ![qRoYpbg8  
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本票promissory note (P/N) 5X0_+DdeL  
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押汇负责书||押汇保证书letter of hypothecation ]w5ji  
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副保||抵押品||付属担保物collateral security aA7S'[NjB  
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担保书trust receipt||letter of indemnity 2K5}3<KD/  
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承兑||认付acceptance %?U"[F1  
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单张承兑general acceptance l!xgtP K  
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有条件承兑qualified acceptance TG""eC!E  
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附条件认付conditional acceptance X20<r?^,,  
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部分认付partial acceptance   yQ72v'  
    
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