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。
\zY!qpX< 会计报表statement of account
45e~6", e(sk[guvX T%Lx%Qn g-A-kqo9 往来帐目account current
oRFq@g KXy6Eno *|0 -~u%q vdZW%-A&\ 现在往来帐||存款额current accout
hM{bavd w(/S?d
p ?!/+ 1^}+=~ 销货帐account sales
UZMd~| S!UaH>Rh H)?z
#x Wri<h:1 共同计算帐项joint account
G2D$aSh QY/w %{|p j
+ 8r{.jFGv 未决帐项outstanding account
|N2#ItBbW +nL[MSw paK2xX8E o4X{L`m 贷方帐项credit account||creditor account
vgPCQO([ ~ a: Pal=F0-Q\ \85i+q:LuA 借方帐项debit account||debtor account
=euni}7a UfGkTwoo= ]/Pn
EU[ ;`&kZi60Hz 应付帐||应付未付帐account payable
cr3^6HB Upe%rC( DUS6SO J zl6eo[; 应收帐||应收未收帐account receivable
]esC[r]PJ vzM^$V aOp\
91
r&CiSMS* 新交易||新帐new account
O-^Ma-} 6Oq7#3] 1#x0 q:6 L,\
Iasv 未决帐||老帐old account
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^!d3=}:0 @dKTx#gZ m`XHKRp 现金帐cash account
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NR`%}Q _f83-':W6 (=0.in Z &
21%zPm 流水帐running account
h`q1 ]M=&+c>H~ 1Mzmg[L8 ll^#JpT[S 暂记帐||未定帐suspense account
qGo.WZ$ ]Ze1s02( zCZf%ATq dV_G1' 过期帐||延滞帐overdue account||pastdue account
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= 杂项帐户sundry account
FrS]|=LJhX ?,mmYW6TjB 79gT+~z !L(^(;$Kgr 详细帐单||明细表detail account
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+7Gwg @gblW*Zhk x5Bk/e' 呆帐bad account
SUiOJ[5, us-L]S+lm t.<i:#rj>l |Cv!,]9:r 会计项目title of account
@d'j zs e'~3oqSvR }bxs]?OW> r!v\"6:OM 会计薄||帐薄account-book
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O_af oH@78D0A { 6il`>=C 营业报告书||损益计算表account of budiness||business report
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O-wzz *dQSw)R 5pX6t 借贷细帐||交验帐account rendered
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YK_7ip.a[ %{W6PrY{ rq{$,/6. 明细帐account stated
9 hl_|r~%* 81F9uM0 \fOEqe*5SM 4W75T2q# 与…银行开立一户头to open an account with
hrk r'3lv ]Wup/o 0GwR~Z}Z mH(:?_KrS- 与…银行建立交易to keep account with
W9&=xs6 *. t^MP "]*tLL:`
P \I|, 继续记帐to keep account
5P bW[ UKGPtKE< *~`(RV :jf3HG 与…有交易to have an account with
?6!LL5a. gGYKEq{j( !WlH'y-I sOY:e/_F 作成会计帐||有往来帐项to make out an account with
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V:M{Nu& hH.G#-JO 清算||清理债务to make up an account
BtZ yn7a 7<4qQ.deE Om&Dw|xG8 "@kaHIf[ 清洁帐目||与…停止交易to close ones account with
KvSG; 4i bc [
~,AfY <@}9Bid!o 结帐to close an account
xno\s.H%] d9ihhqq3} `oJ [u:b MD]>g> 清理未付款to ask an account||to demand an account
a*;b^Ze`v G$PE}%X V&i;\ 9 L];b<*d 结清差额to balance the account with
'-6~tWC~7 & kIFcd@ 1M-pr 8:6s 9uY'E'm* 清算to settle an account||to liquidate an account||to square an account
<3iMRe H]s.=.Ki i4Jc.8^9$ w!CNRtM:~ 审查帐目||监查帐目to audit an account
GILfbNcd V~bD)?M NA*#~ !k%#R4*> 检查帐目to examine an account
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>4 NI5``BwpO Ru XC(qcq 转入A的帐户to charge the amount to As account
g`^x@rj`E .hiSw <VcQ{
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e WcI 以计帐方式付款to pay on account
Si,6o!0k ,Q,^3*HX9} |}1dFp |%wX*zaf 代理某人||为某人on ones account||on account of one
\jA~9 Bt#N4m[X*| ,[Fb[#Qqb *=n:- 为自己计算||独立帐目on ones own account
Qd6F H2Pl
xPgBV~ d3Rw!slIq *A< 5*Db:F 由某人收益并负风险on ones account and risk||for ones account and risk
b[yiq$K/ 2tLJU Z1 y]imZ4{/ OZT.=^:A 由某人负担for ones account||for account of one
1}37Q&2 G:JR7N$ r/sNrB1U"y sGb{9.WK 按某人指示||列入某人帐户by order and for account of one
=EIkD9u -hV*EPQ/ .2pK.$. ;]fs'LH 列入5月份帐目for May account
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-i P$sxr +3`alHUK 编入某中帐项下to pass to the account of||to place to the account of
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+ njS 寄出清算书to send in an account||to send in render an account
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a6H%5N 支票薄cheque book
.KC++\{HE V,9cl,z+ rbQR,Nf2x _wOt39e& 支票陈票人cheque drawer
p8Q1-T3v vI]N^j2% v3qA":(w+( I0a<%;JJW 持票人cheque holder
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6<uw e|9A716x 不记名支票cheque to bearer||bearer cheque
c|1&lYal; 1.X@; L-\GHu~) TPY}C 记名支票||认人支票cheque to order
0;ji65 = f i$}>\ iX\X>W$P |CzSU1ma 到期支票antedated cheque
!a<ng&H^U ]~nKK@Rw 0RK!/:' Z)\@i=m 未到期支票postdated cheque
UDni]P!E km40qO@3 @o6L6Y0Naa Q
IgNs
z 保付支票certified cheque
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?%Ku# rbCAnwA2 wT\49DT"7 未获兑现支票,退票returned cheque
9S -9.mvop qv*^fiT mQ=#nk$~g B
SMwdr 横线支票crossed cheque
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&hJ 2|bn(QYz ^KELKv,_ 普通横线general crossing
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~e?s J'2X&2 特别横线special crossing
,iq4Iw BCcjK6' j w9b) ,{q;;b9 空白支票blank cheque
9k~8 FEVlZ<PW3I xjUtl U3:j'Su4H? 失效支票,过期支票stale cheque
6i*sm.SDw W,-g=6, -S+zmo8 %!L9)(}" 普通支票open cheque
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^KE%C;u k: ;WtBC6j 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
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]ub +&"zU GTIc y#$CMf
-q^ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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a`XwR HX{`VahE =6#Eh=7N 支票换现金||兑现to cash a cheque
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-7(@1@1 N{~YJ$!8 H]jhAf<h 清理票款to clear a cheque
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'r g|Fn7]G 保证兑现to certify a cheque
FjI`uP .@Dxp]/B} CC^'@~)? K:Q<CQ2 填写支票数额to fill up a cheque
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`I5wV/%ib [=^3n#WW 支票上划线to cross a cheque
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z_= 开发支票to make out a cheque
`%Al>u5 nL.<[]r +|>kCtZH% CoAvSw 签发支票,开立支票to draw a cheque||to issue a cheque
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3D=Y 透支支票to overdraw a cheque
bB;5s`- \`\ZTZni k/gZ, r s?R:+ 背书支票to endorse a cheque
@<]Ekkg fn6J*[` #3 pb(fbw XJ5. 请付票款||清付票款to pay a cheque||to honour a cheque
; XN{x %zw1}|s#z ;K&o-y 2q4<t:! 支票退票to dishonour a cheque
=-lb)Z"d }HePZ{PLM *lw_=MXSK kO*$"w#X[p 拒付支票to refuse a cheque
5vZ^0yFQ :s6o"VkW e?ly
H cFnDmtI: 拒付支票to stop payment of a cheque
y(pks$ 58J}{Req QM#4uI55B P{+T<bk| 提示要求付款to present for payment
GMl;7?RA B[-v[K2 :|8M`18lZ '9j="R; 见票即付持票人payable to bearer
X;c'[q ;^I*J:] Ab"@714@ M|`U"vO 支付指定人payable to order
Q &K C"T;Qp~B r_6ZO& iBgx 已过期||无效out of date||stale
.KUv(- %pd ,%pg u=7J/!H7^ #"\gLr_:m 请给出票人R/D||refer to drawer
~C`^6UQr/? 9g"2^^wD FZ,#0ZYJGP VAf1 " )pC 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
R$TB1w9] "4+WZR] {~sDYRX % <*g!y ` 文字与数字不一致words and figures differ
`_RTw5{ Sf7\;^ ,>-< (Qi hKjt'N:~ZY 支票
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l0cA6b 时间已过account closed
[tA;l+Q\& ,o,I5>` \y) tAte)/0C 更改处应加盖印章alterations require initials
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SFdc G\r?f&
Yvjc1 时间已过effects not cleared
{0^&SI"5`E P2'DD 3 1u(.T0j7f )!:Lzi 停止付款payment stopped
e `,ds~ Gz[fG .]7Qu;L A\#P*+k 0 支票毁损cheque mutilated
jR#~I@q^ Nn"+w|v[ev ~\3kx]^10 *`Yv.=cd 汇款||寄钱to remit||to send money
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\qR %%S k{$ ao 寄票供取款||支票支付to send a cheque for payment
vp cr
PVA^ ZwerDkd zyg
}F }~h(w^t 寄款人a remitter
-x4X O`b tP%{P"g3^ TkO[rAC h=_0+\% 收款人a remittee
^e>Wo7r Gkxj?)` N**g]T
0` U*P. :BvG 国外汇票foreign Bill
yxq}QSb \3 Ze3X$%kWi t
6^l `6:p u@%
r 国内汇票inland Bill
~/ilx#d y&= ALx@ (%:>T
Q( T,OwM\`.X{ 跟单汇票documentary bill
hy T1xa ;kJA'|GX gOK\
%&S] ?cEskafb> 空头汇票accommodation bill
V@QK F5qFYL; z>06hBv(?Y cl*PFQp9j 原始汇票original bill
V)i5=bHC l?)ZJ3]a UD y(v ] fQ=MJ7l 改写||换新票据renewed bill
e<#DdpX!H~ !!nuAQ"E[ [
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[ {gaai 即期汇票sight bill||bill on demand
R1W}dRE} ~b|`'kU EK$Kee}~ =?(~aV …days after date||…days after date…日后付款
!HJ$UG/\ %D`,k*X on7I
l xlR2|4|8 …months after date||…months after date…月后付款
P0-Fc@&Y ^v
@4|E$ ?<yM7O,4 @MK"X}3 见票后…日付款…days after sight||…days sight
rqlc2m,<-p GBC*>Y 5]1h8PW!Y
`:G% 见票后…月付款…months after sight||…months sight
x)_@9ldYv LN_OD5gZ 2w$twW- U`x bPQ 同组票据set of bills
nB ". '= 7.+#zyF oQj=;[ .6pOvGKb 单张汇票sola of exchange||sole of exchange
X+n`qiwq .M4IGOvOS m2Uc>S Z2bcCIq4 远期汇票usance bill||bill at usance
l~Lb!; ,dN ib0g3p-Lc da$BUAqU l48k< 长期汇票long bill
9(!]NNf! 3v!~ cC~cI D["MUB4l v}v 5 短期汇票short bill
cxYfZ4++m <39!G7ny =qvZpB7ZZ bO/*2oau 逾期汇票overdue bill
2PSTGG8JV 7e&\{
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A /MOnNnV 宽限日期days of grace
)J3kxmlzQ ?&l)W~S b]]N{: I 4rU!4l 电汇telegraphic transfer (T.T)
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[ev-^[ 邮汇postal order||postal note (Am.)||post office order||money order
y^FOsr 9''p[V.3 u&T
dWZe ;' e@t8i6 本票promissory note (P/N)
1;W=!Fx YbMssd2Yg |[cdri^?D q?~Rnv 押汇负责书||押汇保证书letter of hypothecation
px9>:t[P j:1uP^. xNN@ 1P[* s!6=|SS7 副保||抵押品||付属担保物collateral security
uiBTnG" y>(rZ^y& uf@U:V LI:Tc7t 担保书trust receipt||letter of indemnity
C 7nKk/r }&G]0hCT! ]RFdLV? LBX%H GH 承兑||认付acceptance
}BN\/;<A _q Tpy)+ Uk-HP\C"7 nJVp.*S 单张承兑general acceptance
*PM}"s '.p? 6k!K a%~yol0wO7 SQKt}kDbM 有条件承兑qualified acceptance
,sb1"^Wc nN ~GP"} T#iU+)-\% R^Bk] 附条件认付conditional acceptance
H,>#|F p~bkf> |@`"F5@, _IYY08&(r 部分认付partial acceptance
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