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。
=(aA`:Nl 会计报表statement of account
Z(h.)$yH*= ~6nY5 THN//}d v^0*{7N' 往来帐目account current
IoAG !cS or<n[<D-C NoAgZ{)) 'r0kX|| 现在往来帐||存款额current accout
gc6Zy|^V4` o(L8 -F {wL30D^ ' pN[H\Ia 销货帐account sales
KHO@"+ y3+iADo.p VZ3{$0
+ 7ciSIJ 共同计算帐项joint account
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+$'ULK+r 7{JIHY+ p[^a4E_v GZt
L- 未决帐项outstanding account
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'Sj:l fw3P?_4;* G4;5$YGG 贷方帐项credit account||creditor account
\9!hg(-F eYQPK?jo [C^&iLX/F* UKpc3Jo:~ 借方帐项debit account||debtor account
"p@EY|Zv%I cp_<y)__ W/@-i|v Z#NEa.] 应付帐||应付未付帐account payable
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y Ys@OgdS@: \=&F\EV 应收帐||应收未收帐account receivable
`UD,ne i9+qU e.VQ!)> @#QaaR;4 新交易||新帐new account
,^1B"#0{C< "&%Lhyt K0fuN)C .%G>z"Xx 未决帐||老帐old account
ua!43Bp O|AY2QH\ f\vMdY `lcQ
Yd<,4 现金帐cash account
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B7 @%"r69\ ;DgQ8"f (91 YHhk{ 流水帐running account
_;mA(j -2B3 xIZJ 'Px}#f0IR ^AF~k#R 暂记帐||未定帐suspense account
7 MS-Gs| n{I1ZlEeh P%aNbMg WX*
uhR 过期帐||延滞帐overdue account||pastdue account
)kEH}P& TSTkMlCG a0&L,7mu<' Q9Vj8JO"{ 杂项帐户sundry account
z?n6l7sH O>"T* Vg(FF" l5nm.i<M 详细帐单||明细表detail account
qVW3oj<2 dpvEY(Ds w>e+UW25Y b}&.IJ&40j 呆帐bad account
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9-Z? !l5@L\ o@L2c3?c5 会计项目title of account
y@(EGfI ~^PNMZk Y;"jsK{$ ^CK
D[s 会计薄||帐薄account-book
R*?!xDJ -"EPU]q \D1@UyE 1)3'Y2N* 营业报告书||损益计算表account of budiness||business report
L}7 TM:% F:sUGM, A2!pbeG y@SI )&D
借贷细帐||交验帐account rendered
J+TtM> X]D:vuB @;tM R|p =y >CO:^G% 明细帐account stated
DyCkz"1S \E'z+0 uPC(|U% /Ny#+$cfk 与…银行开立一户头to open an account with
`(/xj{"Fr} X3][C s@E)=;! 5LZs_%# 与…银行建立交易to keep account with
BC5R$W.e /([a%,DI WM%w_,Z u08j9)
,4 继续记帐to keep account
f\r"7j 1<cx!=w' }=JSd@`_ $
inKI 与…有交易to have an account with
hUX8j9N> i3pOGa< Igw2n{})w AAqfp/D
C 作成会计帐||有往来帐项to make out an account with
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:aE A-d<[@d0 清算||清理债务to make up an account
G$luGxl[ gvPHB+#A cm!|A?-< C,%Dp0 清洁帐目||与…停止交易to close ones account with
).0p\.W~ C(UWir3mW? :hcOceNz zo(
"v*d*q 结帐to close an account
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nE?:nJ|%E /D yig 清理未付款to ask an account||to demand an account
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Wm@pfC+g [ w-Tf& 结清差额to balance the account with
.3jijc j x>,wmk5) dcTZL$ 2}bXX'Y 清算to settle an account||to liquidate an account||to square an account
\So)g)K cvf?ID84 BHS@wh
j }}u`*&,g 审查帐目||监查帐目to audit an account
S,udpQ7 O_GHvLO= "=KFag t-n'I/^5 检查帐目to examine an account
b|G~0[g Z-pZyDz qT
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*"c 转入A的帐户to charge the amount to As account
KY0<N9{ T+t7/PwC; nv7)X2jja 2P${5WT 以计帐方式付款to pay on account
Oiqc]4TL 1}SON4U Os].
IL$ 3q@H8%jcw 代理某人||为某人on ones account||on account of one
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HyQ:0q Uqx@9z( 为自己计算||独立帐目on ones own account
tNOOaj9mw l}T@Cgt ar'VoL} 3h%Nd&_9 由某人收益并负风险on ones account and risk||for ones account and risk
aI}htb{m` cRCji^,KJ Oml /;p $GQEdVSNo 由某人负担for ones account||for account of one
/xr75|-8 rTOex]@N "jq6FT)O %,@e- &> 按某人指示||列入某人帐户by order and for account of one
[Z;H=` hY *^rY' _j{)%%?r Y(ClG*6 ++ 列入5月份帐目for May account
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编入某中帐项下to pass to the account of||to place to the account of
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!/. 5-'Z.[ImB? V=PK)FJ O`PQ4Q*F 寄出清算书to send in an account||to send in render an account
'^O}` <iH"5DEe 63t'|9^5 i\4d d)p- 支票薄cheque book
s(=@J?7As UD5hk |y?W#xb {t:*Xu 支票陈票人cheque drawer
8)b*q\O' o_ixdnc /CbM-jf O31.\ZR2 持票人cheque holder
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Rn)D 'X_%m~}N 5fp&!HnG 不记名支票cheque to bearer||bearer cheque
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'^ k4"O}jQO SuBUhzR BG]|iHi 记名支票||认人支票cheque to order
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G2 sX`by\s, G49`a*Jn Bv6~!
p 到期支票antedated cheque
S9qc34\^= Dd)L~`k{) th{Ib@o 0!1cHB/c 未到期支票postdated cheque
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vP83z &>}f\ch/ jF{\=&fU -TNb=2en( 保付支票certified cheque
rp!{QG A_5M\iN\ j3/K;U/SGJ a7laCHI 未获兑现支票,退票returned cheque
A$::|2~ ):5H,B+Vr& ]%h|ox0 4ZT0~37( 横线支票crossed cheque
C4eQ.ep T2XLP 9aY}+hgb# f;,^
]mw 普通横线general crossing
\U HI%1^ z?C&,mv IoHYY:[- _Xfn 特别横线special crossing
+J2;6t XchVsA OZ Hfd7K4A 2U'Vq 空白支票blank cheque
A04E <nr %OT?2-d }(w9[(K tP|ox] 失效支票,过期支票stale cheque
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rjwP# 普通支票open cheque
QlH,-]N$L Y86mg7[U/ ,h* 'Cs04h 7\EY&KI"0 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^:^8M4: aQL$?, 80Z'1'u0 ew|e66Tw$ 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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g9:MFI &K-0ld(; [>LL 支票换现金||兑现to cash a cheque
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清理票款to clear a cheque
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R 保证兑现to certify a cheque
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3 cF4xUIZ 填写支票数额to fill up a cheque
@ACq:+/Qc !6l}s$1i| ja+PVf uxsi+vkI 支票上划线to cross a cheque
@agxu-Y Q;y)6+VU4 HCZVvsG 4~J g\@ 开发支票to make out a cheque
/DoSU>%hK c^x5 E`{ ISi^BFU Qk]^]I 签发支票,开立支票to draw a cheque||to issue a cheque
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E# 透支支票to overdraw a cheque
A Y_GD ^ D2 X~tl5< L^xh5{ J
*;= f8 背书支票to endorse a cheque
g1&>.V}! F-%Hw \t?rHB3" *1g3,NMA 请付票款||清付票款to pay a cheque||to honour a cheque
XS=f>e1<W @|EWif| jhH&}d9 g+3_ $qIQ+ 支票退票to dishonour a cheque
j] J-#J C_S2a0? Q)2i{\GPVn #MUY! 拒付支票to refuse a cheque
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[2 _0"s6D$ 拒付支票to stop payment of a cheque
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m0{c= aY0{v X eL88lV]I VWrb`
p@ 提示要求付款to present for payment
Scfe6+\EW 5Zn: $?7
*JF7 B ?D;7ut$~ 见票即付持票人payable to bearer
%#TAz7 u4h.\ul8% Vp&"[rC_z {LBL8sG 支付指定人payable to order
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OzpI ~ DP5Qi >?[?W|k7V iLQ;`/j 已过期||无效out of date||stale
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请给出票人R/D||refer to drawer
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b%7zu}F wRg[Mu,Q5 qtuT%?wT@Z 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
dF7`V J2 (_AU) poy_?7G `+i/rc1. 文字与数字不一致words and figures differ
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1;U" [8>#b_> 支票
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vAjog])9s 时间已过account closed
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5t-w= 更改处应加盖印章alterations require initials
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ZCA= n 时间已过effects not cleared
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[E/. r{S 停止付款payment stopped
aSI%!Vg. ]Bs{9=2 "whs?^/ /N,\ st 支票毁损cheque mutilated
zjSHa'9* CZ>Ujw=&k ( X+2vN uX%$3k 汇款||寄钱to remit||to send money
=E-o@#BS <U8w# dc a'd=szt Tl#2w= 寄票供取款||支票支付to send a cheque for payment
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(Uz 寄款人a remitter
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sE+[ Aj(y]p8 收款人a remittee
B>sQcZ: s#8T46? &|' NDcp K3h"oVn 国外汇票foreign Bill
`u_k?)lK keStK8 wA6E7vi' 1
QnaZhu' 国内汇票inland Bill
O[z6W. N vTp1kI] KC%&or J25/Iy*byG 跟单汇票documentary bill
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9^ s6#e?5J )-Z*/uF^ 空头汇票accommodation bill
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j@D[ &> R:oYN 原始汇票original bill
;e9&WEG_\ XQmg^x[,A g@pK9R%wH< Q'?VLv|@ 改写||换新票据renewed bill
f9+6gY woF{O)~X ?FEh9l)d\ =h+-1zp{M^ 即期汇票sight bill||bill on demand
/CbiYm ^+gD;a|t $vn)(zn+ 3df5
e0 …days after date||…days after date…日后付款
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u< CkNh3'<wg W@zuN)U ^upd:q …months after date||…months after date…月后付款
Nus]]Iy-g C)UU/4a; 6$zd2N? A"R(?rQi= 见票后…日付款…days after sight||…days sight
P\QbMj1U 7) af P^U.VXY} 7(P4KvkI 见票后…月付款…months after sight||…months sight
Xn>>hzj-x? .YP&E1lNi }9!}T~NMs bqaj
~:}@ 同组票据set of bills
$D D esy3 -"^xg" ;E>#qYC6 | h+vdE8 单张汇票sola of exchange||sole of exchange
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koE]\B2A6 ^&$86-PB/ '$J M2 u 远期汇票usance bill||bill at usance
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%Nc t~44ub6GN` 4gUx#_AaG H<P d& 长期汇票long bill
@O-\s q _}T )\o ,|,kU0xXz Kltqe5 短期汇票short bill
'C#[iRG4 \'iy(8i 9wO2`e ) v(Sh+p 逾期汇票overdue bill
aygK$.wos PAxR?2m{ ?5,I`9 >J_P[v 宽限日期days of grace
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电汇telegraphic transfer (T.T)
mG0_&'"YIG "*(a2k3J BglbQ'6p .3cD.']% 邮汇postal order||postal note (Am.)||post office order||money order
|L:X$oM OK47Q{.gh 9>`d
B x-4d VKE*z 本票promissory note (P/N)
vz1I/IdTd eX!yIqAR Rtl1eJ- ~C3Ada@4 押汇负责书||押汇保证书letter of hypothecation
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&> )V*`(dn'zm :hR^?{9Z4> xj3{Ke`6 副保||抵押品||付属担保物collateral security
p1mAoVxR k72NXagh HMmVfGp] EVA&By6_k 担保书trust receipt||letter of indemnity
RUVrX`u*( 40dwp*/! ,^eOwWV {/>uc,8O 承兑||认付acceptance
0W+RVp=TL1 :QXKG8^ soX^$l
t"e %'dFv 单张承兑general acceptance
:()K2<E 8|5+\1!#/) 3 +`,'Q9 F|o1
r 有条件承兑qualified acceptance
R9QW%!:,\2 h%v qt~0 L;+e)I] +[$Td%6 附条件认付conditional acceptance
w"O;: `|n 5Kk}sxol +"~*L,ken0 1(%6X*z 部分认付partial acceptance
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