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。
o<C~67o_ 会计报表statement of account
DK4V/>@8 ss,6;wfX A`OU}'v?L t$Qav>D 往来帐目account current
VaQ}XM A;2?!i#f @<alWBS Nk^#Sa? 现在往来帐||存款额current accout
8(g:i#~ :j9;P7&"? 8dL(cC \f 销货帐account sales
Dj<Vn%d* DM>j@(uWF 0|4XV{\qT$ s
\kkD* 共同计算帐项joint account
@Vb-BC, 2Db[dk( ] "J[Cr m =&}dP%3LC) 未决帐项outstanding account
DoImWNLo <PfW :L\@+}{(c $e<3z6 贷方帐项credit account||creditor account
2+ 9">a@ Kq.)5%~> ql8CgL F;MFw2G 借方帐项debit account||debtor account
fmloh1{4 \idg[&}l} 53l9s<bOQ @-u/('vpB 应付帐||应付未付帐account payable
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TO1LAac N^`F_R1Z 9nd'"$ seq
S*^7 应收帐||应收未收帐account receivable
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?V .;$/nz6vk fv`%w ^iTjr$hQ; 新交易||新帐new account
r0S"}<8O dq|z;,` hEEbH@b U24?+/5D] 未决帐||老帐old account
NFc<%#H Fdvex$r& 5$zC,g*# bh_i*DJ] 现金帐cash account
oYqlN6n,=6 nDaQ1 T_I"Tsv 9~u1fk{ 流水帐running account
3:);vh! qY0GeE>N L! Q&?xP Af *^u|# 暂记帐||未定帐suspense account
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H\)on" +B*ygv: 过期帐||延滞帐overdue account||pastdue account
j7O7P+DmS WO_cT26Y dr:)+R HH[?LKd< 杂项帐户sundry account
g!aM-B^C ##yi^;3Y P3@[x J}<k`af 详细帐单||明细表detail account
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4A"| >dZ x+7 呆帐bad account
hv7!x=?8 !y?g$e`
ly6?jVJ "K~+T\^|k 会计项目title of account
9j9A'Y9( c+-L>dsss }&;0:hw% W^al`lg+y 会计薄||帐薄account-book
D<Ads RI cA)I. {v~&.| (~/D*<A 营业报告书||损益计算表account of budiness||business report
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w /koNcpJ 借贷细帐||交验帐account rendered
TvMY\e O,: en t| 2{**bArV _Z5l
Nu 明细帐account stated
aI+:rk^ 8|V6Rg A% Uj6R?E{Jt _<kE32Bb 与…银行开立一户头to open an account with
hRGK W Wc03Sv&FZ IN`05 Q lHz:Iibt 与…银行建立交易to keep account with
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t,` 继续记帐to keep account
jcFh2 In=
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,M 8R8J./i.K QQ1+uY 与…有交易to have an account with
GeZwbJ/?B Y( D d7`c kw|bEL9!u 4$d|}aj
H 作成会计帐||有往来帐项to make out an account with
&R pQ2*4n b"x;i\Z0% QBY7ZT05Gt $fuFx8`2W 清算||清理债务to make up an account
esbxx##\ pg*'2AT M ~.w:~Jm @wZ`;J % 清洁帐目||与…停止交易to close ones account with
M)Tv(7 D-A#{e _ 9?bfZF4A= [
,|KVc=&H 结帐to close an account
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aztP`S$h ,LWM}L ANp4yy+ 清理未付款to ask an account||to demand an account
1H-R-NNJ: 26.iFt/: mkrvWZjZX =5I1[p; 结清差额to balance the account with
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VH+^G)^) W 清算to settle an account||to liquidate an account||to square an account
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ZY\t aSXoYG0\ 审查帐目||监查帐目to audit an account
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? 9"_qa q 1S0Hc5vw G\Toi98d* 检查帐目to examine an account
fcD$km +*!oZKm. RZm5[n burEo.= 转入A的帐户to charge the amount to As account
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\*/ 以计帐方式付款to pay on account
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Jn~t eV1O#FLbi 代理某人||为某人on ones account||on account of one
2frJSV ? Ai(M06P:h @Eqc&v!O CHN!o9f 为自己计算||独立帐目on ones own account
N;Hrc6nin^ 4h:Oo V*U"OJ%
i*W8_C:S 由某人收益并负风险on ones account and risk||for ones account and risk
Ml+.\'r CH`4FR.- $-M1<?5 1fViW^l_ 由某人负担for ones account||for account of one
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Jq=MP 按某人指示||列入某人帐户by order and for account of one
q|=tt(}G dH#S69> x #BUIi nHNMoA 列入5月份帐目for May account
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M |KplbU0iC uC 5mxZ JNuo+Pq 编入某中帐项下to pass to the account of||to place to the account of
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zRsT6u scJ`oc:<J 寄出清算书to send in an account||to send in render an account
V<:kS 0pBlmPafY A9p$5jt7 D3;^!ln]D 支票薄cheque book
|cWW5\/ <W|{zAyv 1#aOgvf e>uV8!u 支票陈票人cheque drawer
Xb)XV$0 W_O,Kao qI:}3b;T V6BCW;
持票人cheque holder
EG7ki0 @ DU]XKv F!c%&Z _GI [SzD 不记名支票cheque to bearer||bearer cheque
`@")R- a!Z,~ V8 Vy-H3BR 0O!%NL[, 记名支票||认人支票cheque to order
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d3 fE[/oU JQQD~J1)E 2ZNTg@o 到期支票antedated cheque
Ga N4In[d NZi5rXN rZ w&[ G YpL{c* M 未到期支票postdated cheque
i\}, VP0wa>50! TcO@q ]+S "MZVwl "E# 保付支票certified cheque
N@?Fpmu/k )nQpO"+M
Zhz.8W ~Jmn?9 3 未获兑现支票,退票returned cheque
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{lp/ O'$0K0k3 横线支票crossed cheque
So bK<6 AM'-(x| ldI;DoE#U1 Y]B2-wt- 普通横线general crossing
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:&E& #x':qBv# M2my> 特别横线special crossing
NrNbNFfo NnrX64|0 C1)TEkc"C /G G QO$' 空白支票blank cheque
@e$zEj5 L$i&>cF\_> l')?w]| %CD}A%~ 失效支票,过期支票stale cheque
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K}&|lCsb 普通支票open cheque
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] z)]_ (zZ^ i7mT<w>? TP'EdzAT 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
h+t{z"Ic= |a3)U%rUEQ yZUB8erb. 1ncY"S/VO 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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B.(@3 支票换现金||兑现to cash a cheque
6b6}HO 7W5FHZd' najd~%?Rs Nyow:7p 清理票款to clear a cheque
BqCBH!^x QVb@/ "'^#I_*Mf -9.S?N'T>; 保证兑现to certify a cheque
q 1Rk'k4+ $*9h\W-)`Q Nt$/JBB[$ Beiz*2-}a 填写支票数额to fill up a cheque
jxZR%D kbM 4v G ;ZFn~!V bF|j%If% 支票上划线to cross a cheque
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[~ _udH(NC 开发支票to make out a cheque
a% Q.8 6f\0YU<C& CsQ}eW8uEf Y \& 4`v' 签发支票,开立支票to draw a cheque||to issue a cheque
eH(8T }f; Zx)! df&d+jY IgG@v9' 透支支票to overdraw a cheque
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K|eUak/ 4%KNHeaN neoT\HV 背书支票to endorse a cheque
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_G? k8GcHqNHx Y"K7$+5#\ 请付票款||清付票款to pay a cheque||to honour a cheque
u/hFf3 T,TKt% zq8z#FN iKv{)5 支票退票to dishonour a cheque
U*(m'Ea QG4#E$c |F iL1_ B+`m 拒付支票to refuse a cheque
4[ "$}O5 5Q?7 xTQ n,wLk./` CTD{!I( 拒付支票to stop payment of a cheque
Io|NL6[ CGbW]D$@ Vx~[;*{,C9 BikmA
a 提示要求付款to present for payment
ujXC#r& QDzFl1\P Y 'Yoc v< xe(dC 见票即付持票人payable to bearer
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#W @6@Mv QNLkj`PL/ WID4 {>G2 支付指定人payable to order
Gm}ecW Y`uL4)hR5 d?$
FAy'o5 HH&`f3 已过期||无效out of date||stale
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JX 请给出票人R/D||refer to drawer
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gPg5k.< 5sao+dZ"| Eyxw.,rB/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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{^b 文字与数字不一致words and figures differ
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X ULIbVy7Y P5yS`v$@ 支票
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f\nF2rlu 时间已过account closed
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3 ytf.$P c`yLn%Of% OxqK}%=Bw 更改处应加盖印章alterations require initials
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'._ w^s|YF=c vrXUS9i. th}Q`vg0 ;?"]S/16,
z4D[>2* 时间已过effects not cleared
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~GA*= ypM0}pdvTp #eD@sEn Wf^6: 停止付款payment stopped
HFu#-}iNV 2%y}El^+_ 9+)5 #!0 \Bg;}\8
X 支票毁损cheque mutilated
_w/w~;7 rK;F]ei p&/}0eL y d[;S n:B 汇款||寄钱to remit||to send money
Sc_#BD. _&_#uV<WG0 R#.FfWTZ 9!6sf
GZ 寄票供取款||支票支付to send a cheque for payment
DF|(CQs9 g]PmmK_L 5(R ./
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寄款人a remitter
(%=[J/F/ {s&6C- bx`s;r= T$RVz
收款人a remittee
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Q>]FO 国外汇票foreign Bill
N=]2vyh ,_?P[~1 xs y5" ?s/]k#H 国内汇票inland Bill
=:OS"qD3l sDA&U9; OBp<A+a {XAm3's 跟单汇票documentary bill
eT* )r~ c@!%.# |y CBz$N) f g/e\EkT 空头汇票accommodation bill
^EY^.?Mg T<1*R>el !8S$tk ;/T=ctIs 原始汇票original bill
3m:[o`L 1;Bgt v$ &Jw]3U5J `IL''eJug_ 改写||换新票据renewed bill
:%-xiv I*8i=O@0T "l0z?u *F7ksLH|q 即期汇票sight bill||bill on demand
l'TM^B)`c 7@iyO7U &}%rZU zSt6q …days after date||…days after date…日后付款
:=9?XzCC Q v=F' ], Xva`" fy&vo~4i; …months after date||…months after date…月后付款
Ch;C\H:X MD`1KC_m Ovu!G
q NbG`v@yH 见票后…日付款…days after sight||…days sight
=To}yJ# )w\E^ AY3nQH
-:Up$6PR 见票后…月付款…months after sight||…months sight
G1K72M}CW 5y3V duE "W!Uxc
}s i{ 同组票据set of bills
rZ}y'A b3Nr>(Z<} 1Q-O&\-xg l!UF`C0g 单张汇票sola of exchange||sole of exchange
mFoE2?Y b|_Pt !\D[lh}rL ?8dd^iX/ 远期汇票usance bill||bill at usance
nSUQ Eho< -U'3kaX5< <*O~?=6p i4"BN,NZ{ 长期汇票long bill
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+"8AmN4 短期汇票short bill
ME'hN->c ks{y=@<, !=sM `(=~ C9+`sFau@ 逾期汇票overdue bill
%p? +r 9UF
^h{X +v$,/~$tI 7&ty!PpD
宽限日期days of grace
#9=as Y UvwO/A\Gv p%MH**A GJ1ap^k 电汇telegraphic transfer (T.T)
+OGa}9j- *>b*I4dz II=(>G9v u7L!&/ 6On 邮汇postal order||postal note (Am.)||post office order||money order
bo>4:i 3RSiu} Yfro^}f 8HL$y
-F 本票promissory note (P/N)
G.#`DaP 70sb{) RZKdh
}B?\ V(/ @$& 押汇负责书||押汇保证书letter of hypothecation
kH&KE5 55aJ=T WX2:c,%: HfQZRDH 副保||抵押品||付属担保物collateral security
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GL.bS 担保书trust receipt||letter of indemnity
bLSZZfq oRJ!J-Z] ~3,>TV H83Gx;
承兑||认付acceptance
2;!,:bFb "t[9EbFL u1@&o9 nu
'r` 单张承兑general acceptance
e|6kgj3/ LYYz =gvZl &Nzq/~uqP U/9i'D[|{ 有条件承兑qualified acceptance
`,-w+3?Al Rv-`6eyAA Nn`l+WA3 w+,Kpb<x[0 附条件认付conditional acceptance
y;'yob T4
:UJj} ?vnO@Bb/a MM+x}g.? 部分认付partial acceptance
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