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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。   7qp|Msf},  
会计报表statement of account < ,n4 |z)  
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往来帐目account current an@Ue7  
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销货帐account sales w?"l4.E%  
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共同计算帐项joint account <taW6= ;c  
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未决帐项outstanding account s:{%1 /  
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贷方帐项credit account||creditor account j/\XeG>  
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借方帐项debit account||debtor account 9IMcp~zX  
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应付帐||应付未付帐account payable lw{|~m5`  
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应收帐||应收未收帐account receivable g*uO IF  
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过期帐||延滞帐overdue account||pastdue account >4c 1VEi  
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杂项帐户sundry account B.o &%5dG  
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详细帐单||明细表detail account W*0KAC`m  
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会计薄||帐薄account-book t?s1@}G^  
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营业报告书||损益计算表account of budiness||business report ?^hC|IR$  
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借贷细帐||交验帐account rendered 1@am'#<  
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继续记帐to keep account <_D+'[  
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与…有交易to have an account with 5n_<)Ycj  
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清算||清理债务to make up an account -G{}8GM  
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清洁帐目||与…停止交易to close ones account with P5[.2y_qM  
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结清差额to balance the account with y6$5meh.T  
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清算to settle an account||to liquidate an account||to square an account @dGj4h.  
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审查帐目||监查帐目to audit an account PX+$Us  
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检查帐目to examine an account ?!b}Ir<1j  
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为自己计算||独立帐目on ones own account YaDr6)  
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由某人收益并负风险on ones account and risk||for ones account and risk Vf,t=$.[Q  
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寄出清算书to send in an account||to send in render an account Tm 6<^5t  
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到期支票antedated cheque q$L=G  
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未到期支票postdated cheque Xn@\p5<  
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保付支票certified cheque A/ZZ[B-  
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未获兑现支票,退票returned cheque (&t741DN|  
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空白支票blank cheque 9BR/zQ2  
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普通支票open cheque 76 nrDE  
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount ]]Bq te  
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加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges >%6a$r~@  
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支票换现金||兑现to cash a cheque xD.Uh}:J  
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清理票款to clear a cheque =:fN  
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保证兑现to certify a cheque I}^Q u0ub  
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填写支票数额to fill up a cheque s8:-*VR9  
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支票上划线to cross a cheque jK(]e iR$S  
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开发支票to make out a cheque g$/C-j4A[  
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签发支票,开立支票to draw a cheque||to issue a cheque pLdZB9oD]C  
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透支支票to overdraw a cheque X;/5Niv32q  
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背书支票to endorse a cheque w. c]   
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请付票款||清付票款to pay a cheque||to honour a cheque 1CmjEAv%/  
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支票退票to dishonour a cheque af-  
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拒付支票to stop payment of a cheque Dg= !d)\  
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提示要求付款to present for payment rtn.^HF  
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请给出票人R/D||refer to drawer G$oi>zt3  
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停止付款payment stopped vhd+A  
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支票毁损cheque mutilated bw8[L;~%_  
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汇款||寄钱to remit||to send money `M[o.t  
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寄票供取款||支票支付to send a cheque for payment qAW?\*n5N  
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国内汇票inland Bill +3[8EM#g  
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跟单汇票documentary bill (v}4,'dS  
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空头汇票accommodation bill ipC <p?PpR  
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原始汇票original bill +Z e;BKZ3  
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改写||换新票据renewed bill ^Lv )){t  
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即期汇票sight bill||bill on demand /B<QYvv  
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…days after date||…days after date…日后付款 \Oxyc}&  
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…months after date||…months after date…月后付款 Kay\;fXT  
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见票后…日付款…days after sight||…days sight 66-tNy  
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见票后…月付款…months after sight||…months sight IGOEqUw*  
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同组票据set of bills .C` YO2,  
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单张汇票sola of exchange||sole of exchange 6Ad C  
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远期汇票usance bill||bill at usance ~+C)0Yn  
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长期汇票long bill b ct8~dY  
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短期汇票short bill O?O=]s u  
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逾期汇票overdue bill wr5v-_7r,  
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宽限日期days of grace 53 -O wjpx  
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邮汇postal order||postal note (Am.)||post office order||money order QIg'js$W  
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本票promissory note (P/N) NWP!V@ WG  
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副保||抵押品||付属担保物collateral security Svb>s|D  
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担保书trust receipt||letter of indemnity !-.GfI:q  
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承兑||认付acceptance ZPyzx\6\  
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单张承兑general acceptance 0y6M;"&~E  
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有条件承兑qualified acceptance 'E+"N'M|  
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附条件认付conditional acceptance Xl$, f`f~  
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部分认付partial acceptance   8AX_y3$  
    
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