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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。   z;F6:aBa  
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往来帐目account current MeSF,*lP  
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现在往来帐||存款额current accout 4)zHkN+  
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销货帐account sales Km=dId7]  
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共同计算帐项joint account qMj'%5/  
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未决帐项outstanding account `wzb}"gLsM  
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贷方帐项credit account||creditor account J2ryYdo>  
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借方帐项debit account||debtor account 7tEkQZMDI  
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营业报告书||损益计算表account of budiness||business report !vaS fL*]  
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借贷细帐||交验帐account rendered ,C=Lu9  
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结清差额to balance the account with [?=Vqd  
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清算to settle an account||to liquidate an account||to square an account w[/_o,R  
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审查帐目||监查帐目to audit an account y|+n77[Gv  
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列入5月份帐目for May account ;LhNz()b  
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寄出清算书to send in an account||to send in render an account 1k: s~m?!  
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记名支票||认人支票cheque to order ->0OqVQA  
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到期支票antedated cheque BGSq fr1F  
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未到期支票postdated cheque ;=ci7IT '  
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保付支票certified cheque J ;e/S6l  
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未获兑现支票,退票returned cheque `& (Fy  
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空白支票blank cheque |x ~<Dc>0*  
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失效支票,过期支票stale cheque M^$liS.D  
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普通支票open cheque ?7:?OX  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount xr<.r4  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges H |K}m,g  
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保证兑现to certify a cheque b3 ,&RUF  
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文字与数字不一致words and figures differ oh '\,zpL  
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停止付款payment stopped bA-=au?o5  
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支票毁损cheque mutilated |X9YVZC  
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汇款||寄钱to remit||to send money N}wi<P:*)  
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寄票供取款||支票支付to send a cheque for payment or/Y"\-!  
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空头汇票accommodation bill Ul OoMGg  
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原始汇票original bill V4f ~#Tp  
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改写||换新票据renewed bill \uQB%yMoz  
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即期汇票sight bill||bill on demand GDP@M)~6*  
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…days after date||…days after date…日后付款 (L8H.|.  
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…months after date||…months after date…月后付款 iSo+6gu   
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见票后…月付款…months after sight||…months sight cysYjuI i  
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同组票据set of bills X !NH ?0)  
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单张汇票sola of exchange||sole of exchange `Z>4}<~+  
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远期汇票usance bill||bill at usance 'g^;_=^G  
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长期汇票long bill zv||&Hi  
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短期汇票short bill ko@I]gi2  
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逾期汇票overdue bill YMj z , N  
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宽限日期days of grace PbJn8o   
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邮汇postal order||postal note (Am.)||post office order||money order ?lnX."eAdB  
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本票promissory note (P/N) B<xBuW  
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押汇负责书||押汇保证书letter of hypothecation _S{HVc  
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副保||抵押品||付属担保物collateral security ;3h[=hyS  
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担保书trust receipt||letter of indemnity y;keOI!  
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承兑||认付acceptance vo-n9Bj  
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单张承兑general acceptance Z=|:D,&  
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有条件承兑qualified acceptance 67+ K ?!,  
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附条件认付conditional acceptance mLd=+&M  
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部分认付partial acceptance   ?y>xC|kt  
    
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