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。
7\H_9o0$ 会计报表statement of account
Fh&USn" #iRd2Qj% FuAs$; z uo:yaO 往来帐目account current
$O fZp<M QHsJo|. &g=6K&a$a WDr=+=Zj 现在往来帐||存款额current accout
vrh2}biCR 0d89>UB-8q ,>nf/c0. K.}jyhKIKi 销货帐account sales
dZddoz_ hVCxwTg^X ^`RMf5i1m 9)n3f^,Oj* 共同计算帐项joint account
'$4&q629d tiRi_ ?5EMDawt J:I As:e` 未决帐项outstanding account
H2+V1J= Dwe
F8c
\ >#y*W< SPvKq=, 贷方帐项credit account||creditor account
cet|k! &Gm3 /8,cF7XL* &x@N5j5Q 借方帐项debit account||debtor account
<!*O[0s [t*-s1cq d
7Z$/ $ n8q%>.i7 应付帐||应付未付帐account payable
}{[p<pU$C aCy
n9Y$= eMP0BS" vtzbF1?O 应收帐||应收未收帐account receivable
,8DjQz0ZPo Q.V+s bE jQMlb >QB
Dxm 新交易||新帐new account
`0=j,54cx 5X9*K kPSi6ci ir_X65l/2 未决帐||老帐old account
T+:GYab/ _1jeaV9@ )>pIAYCVP JP]-a!5Ru 现金帐cash account
JaN53,&< ?zYR;r2'b) .G/RQn]x} , lBHA+@ 流水帐running account
WaiM\h?=#
;v~xL!uQ Tq%## B^j(Fq 暂记帐||未定帐suspense account
%D ,(S-Uj xz}=C:s <fDbz1Q;l ALKzR433/ 过期帐||延滞帐overdue account||pastdue account
rWp+kV[Ec> pQ`S%]k.< q=k[]vD FCChB7c` 杂项帐户sundry account
Pj7MR/AH %,udZyO3uR Oz=!EG|N T6=~vOzTJ 详细帐单||明细表detail account
TEbE-h0)] g7K<"Z {M #aadnbf Gx(%AB~9$ 呆帐bad account
{HP.HK jG,^~5x _9z+xl _2xYDi 会计项目title of account
{InW%qSn_ }vW3<|z c`#4}$ (U*Zz+ R 会计薄||帐薄account-book
-M-y*P) 9YwS"~Q =w JL?|NV- p49T3V 营业报告书||损益计算表account of budiness||business report
U> {CG+X LhKUZX,P8 v3]~*\!5 )umW-A 借贷细帐||交验帐account rendered
z_:r&UP`" >soSOJ[ {G _|gs >fgV!o4 明细帐account stated
ns&(g^ 6`)Ss5jzk w6'8L s 4cAx9bqA 与…银行开立一户头to open an account with
D o!]t7Y$ =
8\'AU |bjLmGb uF]+i^+ 与…银行建立交易to keep account with
&0J/V>k P)hawH= N{fYO4O Bzr}+J 继续记帐to keep account
Mm#=d?YUHJ q<A,S8'm Nv\<>gA: G
C~N$!* 与…有交易to have an account with
6
ZVD<C :\ ]w9syz8X #pX +~{ GI#TMFz3 作成会计帐||有往来帐项to make out an account with
^r~R]stE^ zKaEh
)"y]_} Y^uYc} 清算||清理债务to make up an account
LP}YHW/ "4i_} l, 1.6
>Y&o2zJy 清洁帐目||与…停止交易to close ones account with
Mer\W6e"e D{s4Bo-
~sc@49p WFpR@53Db 结帐to close an account
^ px)W,O $a+)v#?, ~uu~NTz Hxd^oE 清理未付款to ask an account||to demand an account
.(z
ZTyZr "_/5{Nc$ .t9zF-jk ?C9>bKo*2H 结清差额to balance the account with
DR#[\RzNI 7$I *ju_ W[j7Vi8v E{6X-C[)v 清算to settle an account||to liquidate an account||to square an account
Q*AgFF%wn WjMP]ND#c *gXm&/2* ~b{j`T 审查帐目||监查帐目to audit an account
,=p.Cx'PR `o!a
RX p=J9N-EM )ur&Mnmm 检查帐目to examine an account
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lhJtW Fgg4QF 98eS f 转入A的帐户to charge the amount to As account
J'y*>d
W k~b8=$ Li\BRlebR{ &;k`3`MC~w 以计帐方式付款to pay on account
%epK-q9[ R|H_F#eVn} :7Q,
`W9 ihdtq 代理某人||为某人on ones account||on account of one
'$n#~/#} m=2e1wc 8RR6f98FF /q8?xP. 为自己计算||独立帐目on ones own account
+,$"%C ,W/D 0 f*SAbDE TID0x/j"K5 由某人收益并负风险on ones account and risk||for ones account and risk
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E 由某人负担for ones account||for account of one
>, }m=X8 "i_}\p.,X (_lc< Bj |!{BjOAD' 按某人指示||列入某人帐户by order and for account of one
'Kj8X{BSFb )(pJ~"'L BO p&s>hI OAQ'/{~7 列入5月份帐目for May account
Ma3Hn $0zH2W XDJQO /qN ?iBHJ{ 编入某中帐项下to pass to the account of||to place to the account of
k]`3if5> c};Qr@vpo ]X)EO49 rXz,<^Hmj 寄出清算书to send in an account||to send in render an account
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qEpP%p P( W8XC G#! j` 支票薄cheque book
LHWh-h(s STmCj
O"mU#3? {hM*h(W~3 支票陈票人cheque drawer
:L FwJ )N2yhdcqI E}qeh"sJt gGU3e(!Uc 持票人cheque holder
m-a_<xo <_H0Q_/( 0nz
k?iP +-#| M|a 不记名支票cheque to bearer||bearer cheque
RS/%uxS? )x"Z$ jIs 6#5@d^a b,G+=&6u 记名支票||认人支票cheque to order
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T#9x> \'"q6y >|7&hj$ 3<msiCP 到期支票antedated cheque
DD'<zL[ eeb8v:4 *(d^k; {\ziy4<II 未到期支票postdated cheque
s$:]$&5 W9V%Xc`LQ xMhR;lKY gpr];lgS 保付支票certified cheque
qTyU1RU$9^ Qq]UEI `Go ^O\tN\g;c [;5HI'px 未获兑现支票,退票returned cheque
>e-XZ2>Sj QbqLj>-AJ Yjk A^e qm]ljut 横线支票crossed cheque
"Jnq~7] p|Rxy"} i$:CGUb ZVIBmx 普通横线general crossing
.#WF' ",8h>eEWK )vGRfFjw_ _W#27I 特别横线special crossing
web&M!- =AcbX_[ zLXtj- $X*$,CCIB 空白支票blank cheque
]P<&CEk o~>p=5t {/0,lic
9CBB, 失效支票,过期支票stale cheque
aeBth{ V`fh,(: NKd
@Kp`, -U/&3 普通支票open cheque
bR&hI9`%F |+`hSA l3iL.?&Pa Va*Uwy?x/) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
(vj2XiO^+ 6gR=
e+ bh7 1Zu 5&9(d_#H 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
zRE7 w: 5E!|-xD &aF_y_f\ A&t'uY6 支票换现金||兑现to cash a cheque
[#R%jLEJ2 1@nR.v"$ nW drVT$ e&0B4wVAQ 清理票款to clear a cheque
WVNQ}KY -O_UpjR; dU&.gFw1 )Y
*?VqZn 保证兑现to certify a cheque
GO?-z 0V {YGz=5 ^ s)M2Z3>+ D 1hKjB& 填写支票数额to fill up a cheque
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aOb G8;S`-D1a, TM^1{0;r5 支票上划线to cross a cheque
.i=%gg }zobIfIF PZ ogN mJsYY,b8 开发支票to make out a cheque
%DV@ 2rC< -91l"sI k]>k1Mi= NqwVsVL 签发支票,开立支票to draw a cheque||to issue a cheque
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b{4zF" )>Lsj1qk VG8rd'Z ~.@fk}'R 透支支票to overdraw a cheque
OUdeQO? C`jP8"- RV$+g.4 XsG]-Cw 背书支票to endorse a cheque
FI/YJ@21 -pD&@Wlwak R_1C+ I?Zs|A 请付票款||清付票款to pay a cheque||to honour a cheque
8uGPyH Hwc{%.% ae NuooA ILO+=xU 支票退票to dishonour a cheque
pS<b|wu?f 2s4=
%l K?;p: XOeh![eMX 拒付支票to refuse a cheque
!}PFi T^ _kx TcP1"wc Gzir>'d2'V 拒付支票to stop payment of a cheque
k,@J& "{Be k< x
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zW (En\odbvt 提示要求付款to present for payment
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en X<m%EXvV {4QOUqA u rqFs[1wr>R 见票即付持票人payable to bearer
t@u\ 4bv #w*pWD^ J@GfO\
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O9|'8"AF
支付指定人payable to order
fD~!t 8J *QG3 Jz \i,cL)HM Uo @
NK 已过期||无效out of date||stale
Ky yG8;G% IP'igX bSr 'ji g&"(- : 请给出票人R/D||refer to drawer
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baNfS +r0eTP=zf Vf?#W,5>= 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
jOb[h=B" Z0=m:h 2ZO'X9 Qsntf.fT 文字与数字不一致words and figures differ
}x.)gW vaj66nV @1F 'V' fl"y@;;#h 支票
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8`G{1lr4o 时间已过account closed
.UrYF 0 CJ?gjV6 s\W ;1.>"zX( 更改处应加盖印章alterations require initials
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fp' 时间已过effects not cleared
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tgzs u-[t~-(a olMO+-USP 停止付款payment stopped
y<`?@(0$ RW7oL:$dt A'(7V
J R9l7CJM@ 支票毁损cheque mutilated
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F4rKFMr JYd7@Msfc 汇款||寄钱to remit||to send money
atf%7}2 F:J7|<J^F )E:,V~< 8 }{8Fo4/ 寄票供取款||支票支付to send a cheque for payment
#\;>8 z8[H:W#G (kC} ,} +SQjX7]% 寄款人a remitter
u5Ny=Xm 5ttMua <G? ?{: D,{+ Yu^H*b 收款人a remittee
"]m*816' R|1xXDLm*E ~*!u xb>n&ym? 国外汇票foreign Bill
zq;DIWPIoJ XY{:tR_al h.V]f S *v
rWA 国内汇票inland Bill
^IGyuj0]jG m1-\qt-yy Vf0fT?/K 5#0e={X 跟单汇票documentary bill
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Y iS1Gb$? |rFR8srPG 85D^@{ 空头汇票accommodation bill
@8nLQh^ (`6%og#8 1n'$Ji7 uuSR%KK]| 原始汇票original bill
8?7kIin .Z=Ce! {p
DTy7!Hs {7?9jEj 改写||换新票据renewed bill
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r219M)D? 即期汇票sight bill||bill on demand
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8xF)_UV Xsd$*F@< F aFp_P? …days after date||…days after date…日后付款
:N@U[Wx0A f.oP #
JA}LA"l (=1q!c`
…months after date||…months after date…月后付款
hH%,!tSx (kIz p9-0?(] M$Fth*q{GD 见票后…日付款…days after sight||…days sight
S_!hsY u#`+[AC` TbLe6x NZLXN 见票后…月付款…months after sight||…months sight
Ge~q3" XOrcygb2 nr OqH
{A|bBg1! 同组票据set of bills
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0] 7Cpl &=6%> 单张汇票sola of exchange||sole of exchange
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[#C- x>%joKY[ P5xI 远期汇票usance bill||bill at usance
0p-#f|ET Qyz>ZPu}sz M% @ o{V#f_o 长期汇票long bill
14H'!$ XaW4C-D& .Gh%p`<
&5u BNpH 短期汇票short bill
Gn59yG!4 i\Yl ivfXat- >uTPjR[ 逾期汇票overdue bill
XLm@etf JA`H@qE >AG^fUArH O)uOUB 宽限日期days of grace
!hCS#' SK+@HnKd @`w n<%o$ )lh8
k{ 电汇telegraphic transfer (T.T)
~:[!Uyp0b q#NR32byF XJSa]P^B1 3B{[%#vO 邮汇postal order||postal note (Am.)||post office order||money order
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ah mV?&%>*(f :y#T9R9 (#o t^ 本票promissory note (P/N)
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T\- ;7 %/T7Z;d /^:2<y8Ha 押汇负责书||押汇保证书letter of hypothecation
+tt9R_S (a.1M8v+Sg IU#x
[P! }>}1oUCi 副保||抵押品||付属担保物collateral security
NZk&JND )KY:m |Z m'x;,xfY&F |]W2EV ,b 担保书trust receipt||letter of indemnity
} ptMjT{9 I@\+l6&#; /0lC KU!= )(m0cP{7 承兑||认付acceptance
m`6VKp{YD 40#9]=;} |~K(F<;j ~W03{9(Vp8 单张承兑general acceptance
rk|@B{CA; eLfvMPVo |g-b8+.=] c%f_.MiU 有条件承兑qualified acceptance
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6/tI8H3E T3N"CUk 1 ] #9
附条件认付conditional acceptance
@dgH50o[ OBOwz4< 9+qOP>m w?LrJ37u 部分认付partial acceptance
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