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。
X^j fuA 会计报表statement of account
3!_XEN[ nX8v+:&} Lr
pM\}t o ^uA">GH 往来帐目account current
La[V$+Y |`FY1NN
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ak 现在往来帐||存款额current accout
;!Fn1|) YN5rml'- =7UsVn#o "\yT7?}, 销货帐account sales
1< ?4\?j ,PDQzJY I7]8Y=xf m9;SrCN
_ 共同计算帐项joint account
#GFr`o0$^ <1TAw. &UFZS94@r M<&= S 未决帐项outstanding account
M"L=L5OH- {oL>1h,%3? {{!-Gr n+R7D.<q!! 贷方帐项credit account||creditor account
nO-#Q=H, {n=|Db~
S r.U`Kh]K |w3M7;~eF 借方帐项debit account||debtor account
kq-) ^,{y \w8\1~# DHRlWQox *m (=V1" 应付帐||应付未付帐account payable
@2#lI 7t3!)a|lI _Z\G5x qe\5m.k 应收帐||应收未收帐account receivable
EdX$(scu~B 7xR\kL., cZ3v=
ke^ J .
<F"r> 新交易||新帐new account
~.|_ RdN \b>]8Un" q,%st~ 0*v2y*2V 未决帐||老帐old account
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!e VxBo1\' w!XD/jN 现金帐cash account
!<h)w#>en |':{lH6+1 %
AgUUn&k }-`4DHgq 流水帐running account
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暂记帐||未定帐suspense account
[N'h%1]\ rZpXPI 1
TXioDs=_ *NQ/UXE 过期帐||延滞帐overdue account||pastdue account
jiC>d@~y ]_$[8#kg 47B&s
#LNED)Vg 杂项帐户sundry account
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c<B4" I`#JwMU;m 4Po_-4 详细帐单||明细表detail account
e:W{OIz: yh=N@Z*zP fB,_9K5i K<J9~ 呆帐bad account
=BrRYA 6H|S;K+ )pn3~t<ed : E?V. 会计项目title of account
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u6Sr5A[s `y0FY&y= Y9|!+,
会计薄||帐薄account-book
DV{=n C IGN1gs aQ~s`^D R}ecc 营业报告书||损益计算表account of budiness||business report
:hA#m[ yLcEX DTs;{c eDB ;cN 借贷细帐||交验帐account rendered
tnIX:6 L0]_X#s># L%5%T;0'~ :Qq#Z 明细帐account stated
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a"EX \Og+c% QCJM& 与…银行开立一户头to open an account with
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'f|o{ _XT pU B1Oq!k 与…银行建立交易to keep account with
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+} PRT +mT 0(btA~'* jqkqZF 继续记帐to keep account
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h ^Z k_R"CKd 与…有交易to have an account with
GJUL$9 6@Y|"b IM+o.@f- bN88ua}k{ 作成会计帐||有往来帐项to make out an account with
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"*H`HRi4T 清算||清理债务to make up an account
q,6DEz ;=UsAB] 5M_H
NWi4 07 $o;W@ 清洁帐目||与…停止交易to close ones account with
0?M:6zf_iv 39jG8zr=Z[ vcd\GN*4f M@ZI\ 结帐to close an account
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=rK+eG#, 6 aV_@no.C b u"!jHPB 清理未付款to ask an account||to demand an account
#o2[hibq 1i] ^{;] Y4( .}*"Nv 结清差额to balance the account with
snikn& c0fo7| .>nRzgo 3yXY.>' 清算to settle an account||to liquidate an account||to square an account
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9I o8vug$=Z A +)`ZTuO ri.I pRe 审查帐目||监查帐目to audit an account
FsryEHz +t;7tQDVB \^%}M!tan
YrKWA 检查帐目to examine an account
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>xD V2G6Kw9gt !?gKqx'T$ /H==Hm/ 转入A的帐户to charge the amount to As account
!v0LBe4 Wxe0IXq3Nn O7IJ%_A& pHJ3nHLQ 以计帐方式付款to pay on account
OydwE eGHaY4| O8.5}>gDn. #1G:lhkC 代理某人||为某人on ones account||on account of one
xZv#Es%# o0vUj mdgi5v }Z,x~G 为自己计算||独立帐目on ones own account
Wiu"k%Qsh &JI8]JmU) b>N8F^}~O K6)j0]K1 由某人收益并负风险on ones account and risk||for ones account and risk
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Df_ :[!j?)%> aAA U{EWW 由某人负担for ones account||for account of one
(ICd} xUistwq (*)hD(C5 }!C)}.L<
按某人指示||列入某人帐户by order and for account of one
{jX2} 6f*CvW 3kMf!VL /Mu@,)'' 列入5月份帐目for May account
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r *ppffz 编入某中帐项下to pass to the account of||to place to the account of
\)?HJ X*Prl l( hFl^\$Re P(z++A& 寄出清算书to send in an account||to send in render an account
:A'y+MnK< 7s{GbU\ %Q dn r|Tcfk]% 支票薄cheque book
KNIn:K^/ QW(Mz Hg 8q}q{8 exUu7&*: 支票陈票人cheque drawer
*itUWpNhr xx%j.zDI] SJ>vwmA4 ^qD$z=z- 持票人cheque holder
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ByNn 不记名支票cheque to bearer||bearer cheque
DG:Z=LuJr EGF '"L \ Et3|Iv u frL<]A 记名支票||认人支票cheque to order
>_"an~Ss orMwAV 6.nCV0xA j yUCH*@ 到期支票antedated cheque
Ks`J([(W& [;),\\u,d F%D.zvKN ^N{h3b8 未到期支票postdated cheque
R3&Iu=g {go;C} \$T(t/$9 'XP7"
N47O 保付支票certified cheque
V7fq4O^: DKJmTH]rUg ieCEo|b O so#+ 未获兑现支票,退票returned cheque
!/i{l c?[I?ytl dufu|BL|} JL
}_72gs 横线支票crossed cheque
V_}"+&W9 9} M?P W_(j3pV?Ml ARwD~
Tr 普通横线general crossing
a>I+]`g ryUQU^v c"V"zg22 BdblLUGK# 特别横线special crossing
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P%'cd 9oR@UW1 9FYUo Mhf5bN|wQ 空白支票blank cheque
]e>w}L(gV >kDQkhZ VfC <WVYiZ J^5So 失效支票,过期支票stale cheque
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j8{i#;s!" a PfO$b: 普通支票open cheque
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!bE # 0Q]dO 6@ IXqKz 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
ju8q?Nyhs pF:$
ko 9gEwh< Fk*7;OuZl 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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}mq6]ZrK cr?Q[8%t1 支票换现金||兑现to cash a cheque
L Mbn \lf;P?M^ 5Y'qaIFR aweV#j(y 清理票款to clear a cheque
2%@4] E=CsIK #Z`q+@@]A ,+vy,<e& 保证兑现to certify a cheque
zrL$]Oy}x
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`] kmsb hYM) Z/;(fL 填写支票数额to fill up a cheque
wQH<gJE/: z/WE,R ]J} zH4D 8@[7O 支票上划线to cross a cheque
?U5{Wa85D RO VW s/ zRl3KjET ~'iHo]9O 开发支票to make out a cheque
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!|qM &Gn 2tr DV+xg3\(>1 ox>^>wR* 签发支票,开立支票to draw a cheque||to issue a cheque
rEnQYz o]` *M| ,o{9$H5{ S)k*?dQ##R 透支支票to overdraw a cheque
~xfP:[u !M]uL&: q J=~Y|( 5k3n\sqZA 背书支票to endorse a cheque
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cr 请付票款||清付票款to pay a cheque||to honour a cheque
#*uL)2nR FLCexlv^ UcDS9f_87 N
P#w+Qw 支票退票to dishonour a cheque
eV"h0_ox P[#e/qnXu| o\<ULW* OwUhdiG 拒付支票to refuse a cheque
zh`<WN&H }DEg-j,F Gg3,:A_ w p2[n$61 拒付支票to stop payment of a cheque
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gQelD6c [0[i5'K: 提示要求付款to present for payment
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Jx "a>q`RaIQ" +I:Unp 见票即付持票人payable to bearer
D|L9Vs` fZzoAzfv2 ks qQM [nG<[<0G; 支付指定人payable to order
9y8&9<# ,GIyq) )?naN 4 Y9`IgQ 已过期||无效out of date||stale
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VWt)Z# V`d,qn)i 请给出票人R/D||refer to drawer
Rz:]\jcIT/ D~fl J
R ,RI Gc US n;C
:0 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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<@..C 文字与数字不一致words and figures differ
@#>rYAb8, YQ)kRhFA >d*@_kJM $q{!5-e 支票
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=tn)}Y.<e 时间已过account closed
rgv?gaQ> J26V nK c?*=|}N Z'W=\rl 更改处应加盖印章alterations require initials
8.=BaNU |?xN\O^#} Zw9FJ/Zn@ 8)3*6+D `pS9_NYZ}
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1{ 时间已过effects not cleared
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_p/UsJ "ycJ:Xv49 停止付款payment stopped
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\kT* 支票毁损cheque mutilated
On.{!:"I/ gp?uHKsM EwT"uL*V; [Ek7b* 汇款||寄钱to remit||to send money
eHZws`W FUb\e-Q= EjR9JUu ,HV(l+k {| 寄票供取款||支票支付to send a cheque for payment
2(+2+} n\'4 H;LViP2K*
ncdKj} 寄款人a remitter
U&OJXJdj a0E)2vt4 |F[+k e djG*YM\B 收款人a remittee
{9pZ)tB wv1iSfW 9T9!kb {duz\k2 国外汇票foreign Bill
pa3{8x{9m <2x^slx)? P>D)7V9Hh [yQt^!
; 国内汇票inland Bill
783,s_ 8MtGlW%Eh -f^tE,- q`7PhA 跟单汇票documentary bill
&`r-.&Y ]:- mbgW o#Dk&
cH `UaD6Mc<Mz 空头汇票accommodation bill
ZvX*t)VjTz s^9Voi.y 5Ln,{vsv ,R\ \ % 原始汇票original bill
|aS.a&vwR U9 s& &PHTpkaam _D&598 xx 改写||换新票据renewed bill
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=5yxL V)k4:H lfgq=8d gZXi]m& 即期汇票sight bill||bill on demand
L`TLgH&?R 1R%.p7@5QU ec;o\erPG cqkV9f8Ro …days after date||…days after date…日后付款
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b_taC^-l iWkWR"ysy %aCqi(.7 …months after date||…months after date…月后付款
V1zmG y ;JT-kw6l5K Q3~H{)[Kq >Cp0.A:UC# 见票后…日付款…days after sight||…days sight
&6!)jIWJ CK@@HSm}l eo?bL$A[s _|2:_N= 见票后…月付款…months after sight||…months sight
<n$'voR7] >]TWXmx/w Sz`,X0a 2]*OQb#O6e 同组票据set of bills
!;A\.~-!G M7~2iU<# 6d}lw6L
<kqo^ 单张汇票sola of exchange||sole of exchange
IEi^kJflU q<|
AZ2Ai /,yd+wcW# Dz/ "M= 远期汇票usance bill||bill at usance
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UI0VtR] 2%m BK X+9>A.92 长期汇票long bill
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:aW^k #c!lS<z M%m4i9~!? d7upz]K9g 短期汇票short bill
"KpGlY?^ Wac&b Lqa4Vi rb.N
~ 逾期汇票overdue bill
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A@, gwMNYMI 6H$FhJF S,UDezxg 宽限日期days of grace
+r2-S~f3N XRi8Gpg lymCH u6JM]kR 电汇telegraphic transfer (T.T)
~$^XP.a. )ez9"# MH' a`>B Ly5o TvbE2Q;/UL 邮汇postal order||postal note (Am.)||post office order||money order
aW7^d'ZZ\ /U9"wvg (\x]YMLH qX{+oy5 本票promissory note (P/N)
F]&*ow } q8ASYNc UaeXY+O `|q(h Ow2 押汇负责书||押汇保证书letter of hypothecation
e\L8oOk#r kxv1Hn"`{E x%B/ |Cy
E5i0 副保||抵押品||付属担保物collateral security
~4'$yWG rey!{3U j#ab_3xH L
!xi 担保书trust receipt||letter of indemnity
tWcHb # Dlvz) y
m1Y4, ww1[rCh\+ 承兑||认付acceptance
(sZ"iGn% 3Y$GsN4ln j3Y['x
Dv K}Qa~_ 单张承兑general acceptance
>hIu2jm ]Y&VT7+Z +ZP7{% "w<#^d_6 有条件承兑qualified acceptance
K[YyBEid ECmW`#Otb) S_H+WfIHV' [nq@m c~< 附条件认付conditional acceptance
G3T]`Atf Q~9^{sHZjP ]`WJOx4 $F.a><1rY 部分认付partial acceptance
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