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。
5#y_EpL" 会计报表statement of account
B*9?mcP\ %m|1LI( Hv2[=e lc >nvnU`\ 往来帐目account current
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lSav?V_ saDu'SmYV C=IN " 现在往来帐||存款额current accout
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rD 销货帐account sales
Xoha.6$l5 c|Z6p{)V 8n:N#4Dh^ Q- w_@~ 共同计算帐项joint account
CNhLp# G_zK .N \}X[0ct2! .&`apQD} 未决帐项outstanding account
IkG;j+= j WMTQLE. .8GXpt^U( H}q$6WE 贷方帐项credit account||creditor account
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J#$B 4j'`,a= 借方帐项debit account||debtor account
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`m#i|8 fn.;C LFZ*mRiuKE 应付帐||应付未付帐account payable
0F.S[!I zbGZ\pz j)#yyK{k2s Wyow MFp 应收帐||应收未收帐account receivable
0{u%J%; h0HK~S#xBv J1Az+m b|;h$otC 新交易||新帐new account
9MQjSNYzo #k[Y(_ M%RH4%NZ0 Z9*@w`x^u 未决帐||老帐old account
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B=7maYeU W$`#X C\vOxBAB 流水帐running account
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\Nnw==v atmW? Z 暂记帐||未定帐suspense account
a.RYRq4o n)z:C{ +@H{H2J 4 uu"hu||0_ 过期帐||延滞帐overdue account||pastdue account
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^ i|8 #&fu"W+D96 pf+VYZ#) O{Mn\M6 杂项帐户sundry account
7+IRI|d g!o2vTt5 SU6Aq?`@ A zp!;+ 详细帐单||明细表detail account
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Zb|a\z8 ? y~\uS 呆帐bad account
?Zk;NL9 5tzO=gO[ OdNcuiLa !_;J@B 会计项目title of account
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d}Z,l 会计薄||帐薄account-book
AT1{D!b 4HX;9HPHE< =dQ/^C_hj ;DVg[# 营业报告书||损益计算表account of budiness||business report
A wk1d oA7| s1 &A`,hF8 [9:";JSl"Y 借贷细帐||交验帐account rendered
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">}3`k R*XZPzg% *!{&n*N _-^mxC|M 明细帐account stated
}UQ,B [!8bjc]c *K@O3n H*P+>j& 与…银行开立一户头to open an account with
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n%iL+I /=A@O !l 与…银行建立交易to keep account with
7~'%ThUb$- i~R+g3oi fwMYEj H{Lt,# 继续记帐to keep account
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n|d+ LP'q$iB! .tyV=B:h _#+l?\u 与…有交易to have an account with
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; C(5lD&\5 Q2* 8c$ 作成会计帐||有往来帐项to make out an account with
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lN{>.q@V`r %g3QE:(2@q Q)qJ6-R|HD 清算||清理债务to make up an account
U5@B7v1 pF8:?p['z OL:hNbw'~T yf`_?gJ6d 清洁帐目||与…停止交易to close ones account with
Gm=&[?} F$kiSjh9aJ jsr) mqUDve( 结帐to close an account
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.12Q! zb02\xvf Gl45HyY_ 清理未付款to ask an account||to demand an account
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%W| Sl hE'7M; 结清差额to balance the account with
oWi#?' b&1hj[`) DB_oRr[oj Yl$@/xAa 清算to settle an account||to liquidate an account||to square an account
,HmGp Zy:q)'D= sCQV-%9 W_Y56@7e 审查帐目||监查帐目to audit an account
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+! ph T2)CiR-b TlX:05/V8 |E||e10wR 检查帐目to examine an account
u(?U[pe[ 0o BAJP xS+xUi eWD!/yr| 转入A的帐户to charge the amount to As account
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zKp [z=!OFdE Ukf:m&G g/P1lQ) 以计帐方式付款to pay on account
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/7,@q?v Dvl\o; 代理某人||为某人on ones account||on account of one
sE|8a ; 4/ n~ ]6|?H6'/`v (dO0`wfM 为自己计算||独立帐目on ones own account
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xUa9>=JU{ 由某人收益并负风险on ones account and risk||for ones account and risk
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e},:QL0X mc@Z+t' )qFqf<:yc 由某人负担for ones account||for account of one
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bS( .N\t3\9} 按某人指示||列入某人帐户by order and for account of one
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R\";{`M 0%IZ -]) 列入5月份帐目for May account
\RFA?PuY Dsv2p~ Bqk+ne ]2iIk=r$ 编入某中帐项下to pass to the account of||to place to the account of
PG|Zu3[ %.\+j,G7 =>A}eR1Y _@y9=e 寄出清算书to send in an account||to send in render an account
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Apa^Bp HyYJ"54 q%/.+g2-\ 支票薄cheque book
~HtD]|7 G'nSnw /!/Pk'p=/ B/hQvA;( 支票陈票人cheque drawer
Ze[\y(K! >^<;;8Xh HFz;"s3lWM Cyg(~7] 持票人cheque holder
07ppq?,y r(n>N0:0Ls ;\j'~AyCn 6 vJS"+ < 不记名支票cheque to bearer||bearer cheque
)RWukr+ zd F;! Uz]=`F8 /~+Fzz 记名支票||认人支票cheque to order
uo|:n"v j*1MnP3/8Y _l,-SQgj W}(T5D" 3x 到期支票antedated cheque
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ZHoYnp-~z 未到期支票postdated cheque
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I>,\ c+whpQ=01 {5+69&:G. 保付支票certified cheque
O\%0D.HEz 1$m{)Io2( zP c54>f 7c@5tCcC- 未获兑现支票,退票returned cheque
<l+hcYam 0B~x8f Sm|TDH \3F)M`g 横线支票crossed cheque
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hyY+{% )$*B 普通横线general crossing
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6_g6e2F +p]@ b 特别横线special crossing
Pt6d5EIG eqWs(` rQPO+ 2mO9 空白支票blank cheque
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(H 9wdX#=I lJS3*x#H 失效支票,过期支票stale cheque
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|3mbApv 普通支票open cheque
ZA'0q zYftgH_o ~ntDzF O8LIKD_I[ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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l)Hd w.=rea~ ,z+n@sUR: 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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]bF 4:kDBV;v U\[b qw OY!WEP$F-C 支票换现金||兑现to cash a cheque
"!D,9AkZS /\E3p6\* #X?E#^6?E I.%EYAai 清理票款to clear a cheque
m\|EM'@k ~cfvL*~5 xi)M8\K j& L@L.d 保证兑现to certify a cheque
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%`:waR (/i|3 P @U =~c9 填写支票数额to fill up a cheque
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=.E 支票上划线to cross a cheque
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hO} jk%H+<FU` X 0LC:0+ 开发支票to make out a cheque
o9OCgP`Y c/Li,9cT' +\>op,_9I hE4qs~YB! 签发支票,开立支票to draw a cheque||to issue a cheque
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9LOq*0L_: Rq|]KAN /9?yw! 透支支票to overdraw a cheque
(!9+QXb' n6C!5zq7U 6 8Vxy K4OiKYq 背书支票to endorse a cheque
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@H<-`* YuoIhT "@Qg]#]JH +IlQZwm~ 请付票款||清付票款to pay a cheque||to honour a cheque
q/qig5Ou <%=<9~e O! _d5r&, Lw<.QMN%f 支票退票to dishonour a cheque
}!m}? wv Mp~ | S'mF6Y F|8;Sw b5 拒付支票to refuse a cheque
EWOa2^%}Z\ nt%p@e!, *0<)PJ T x_wWe>0 拒付支票to stop payment of a cheque
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}F[Y MXDUKh7v3 "ZFH_5< 提示要求付款to present for payment
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z8xBq%97us Dd:^ { //%#?JJV 见票即付持票人payable to bearer
"w__AYHV >oC{YYcK xT!<x({ 1Afy$It/{ 支付指定人payable to order
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gb:,+ jWdZ]0m 已过期||无效out of date||stale
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sg F6C7k9 UKPr[ 请给出票人R/D||refer to drawer
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]0W64cuT kU.@HJ[@j J|<C;[du> 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
&2I8!Ia zV(aw~CbZ 8]rObT9> ImbA2Gcs 文字与数字不一致words and figures differ
d ,.=9 9mjJC <5}j(jxz} Jm"W+! E 支票
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ab]Q1kD 时间已过account closed
N7YCg @a,=ApS" ekqS=KfWl; @Bn4ZFB@ 更改处应加盖印章alterations require initials
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'(g;nU< 时间已过effects not cleared
Z'Pe%}3 |$~]|SK wSPmiJ/! +wQ}ZP& 停止付款payment stopped
s)KlKh -= izu]Fb, /XU=l0u Kf_xKW)^ 支票毁损cheque mutilated
< RtyW YHMJ5IM@. *xY3F8 v>N*f~n 汇款||寄钱to remit||to send money
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oK$Krrs0& 寄票供取款||支票支付to send a cheque for payment
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8J WNKg>$M H4j1yD(d nHRk2l| 寄款人a remitter
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4Z+8* (U_HX2f =6'bGC%c 4=;j.=>0X 收款人a remittee
"S*@._ OK YbEn# %r*,m3d .GL@`7" 国外汇票foreign Bill
&\b( l-S0Gn/'X J@}PySq 99CK [G 国内汇票inland Bill
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J 跟单汇票documentary bill
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r }pnp._j {2q0Ko< NffKK:HvBB 空头汇票accommodation bill
1i_%1Oip 5X>~39(r ]<L~f~vU pl)?4[`LUc 原始汇票original bill
j+{cc: h"X UUb0[oy m^3j|'mG !
Vlx 改写||换新票据renewed bill
V0W4M% dqo-.,= P1B=fgT 5MKM;6cA&p 即期汇票sight bill||bill on demand
DT)][V^w k;2.g$)W[c 9F?-zn;2s >5"e<mwD7d …days after date||…days after date…日后付款
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m@oZj [@8 po-()L …months after date||…months after date…月后付款
$!y^t$u$@ M_.Jmh<&& h z{-- x?0K' 见票后…日付款…days after sight||…days sight
}Nwp{["}]L }4H}*P> + "#-iD aNNRw(0/ 见票后…月付款…months after sight||…months sight
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~:Z( (C"q-0?n #62ThH~ c00rq ~<K 同组票据set of bills
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G.R /x$JY\cq` N5ZOpRH{ 单张汇票sola of exchange||sole of exchange
_>kc: Az8ZA ~Op= (xVx|:R[<H EG$-D@o\I 远期汇票usance bill||bill at usance
9p3~WA/M@ aX6}:"R2C K[0z$T\
?wCX:?g 长期汇票long bill
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(9 % XZ&( ztX$kX:_m !6RDq` 短期汇票short bill
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%# ~ss6yQ$ qGEp 6b H 逾期汇票overdue bill
-T{2R:\{ W|2| v?v II.:k.D` -.8K"j{N 宽限日期days of grace
j4=iHnE; oVn&L*H PsXCpyY!s LD5`9- 电汇telegraphic transfer (T.T)
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C6Y RJerx:] 邮汇postal order||postal note (Am.)||post office order||money order
<f8j^ .udLMS/_ 2zh-ms OW\vbWX 本票promissory note (P/N)
M|%bxG^l 3e1-w$z&S B>!mD{N aEIz,^3 押汇负责书||押汇保证书letter of hypothecation
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l M."/"hV`- 副保||抵押品||付属担保物collateral security
d4\JM 65 K$/"I0YyI NQ 6oyg@& GPhhg 担保书trust receipt||letter of indemnity
OQKg/1 7]T(=gg / ux(~+<k Y)5O %@Rl 承兑||认付acceptance
0NZ'(qf~9 uK"FopUJ4i MQN~I^v3 fK+E5~vQ 单张承兑general acceptance
E wFq1~ }s<;YC i.)n#@M2 "49dsKIOH 有条件承兑qualified acceptance
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YsW]5 附条件认付conditional acceptance
<iU@ M31 wyB]!4yy, .Hqq!& mR@d4(:J? 部分认付partial acceptance
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