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。
H{Tt>k 会计报表statement of account
:.KN;+tP q0|u vt" m>dZ n {B^V_TX2 往来帐目account current
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:3R$a +c&n7 py#` g=w,*68vuy 现在往来帐||存款额current accout
*=UxX ]0y P
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$50rj ]iu}5]?) 销货帐account sales
0uX"KL]Elf D5]4(]k& aRFLh -<rQOPH% 共同计算帐项joint account
>s#[dr\ww _ 4:@+{ J[E_n;d1 :B(F?9qK 未决帐项outstanding account
;{1J{-EA ke.{wh\0 r(sQI#
P BQYj"Wi 贷方帐项credit account||creditor account
v=!Ap ; 2L #T\Yi|Qs# c)H(w !e~Yp0gX# 借方帐项debit account||debtor account
c2M-/ x-: biwV7< jG($:>3a@ J6x#
c`Y 应付帐||应付未付帐account payable
GdZ_ (_&W@:"z Q y(Gy'q~ >:W7f2%8` 应收帐||应收未收帐account receivable
Nda,G++5( aoNTRJc$ T3po.Km\{ QF^ _4Yn 新交易||新帐new account
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)??uU ^X2U
A{ HI}$Z=C [hy:BV6H+ 未决帐||老帐old account
+<p?i]3CHe mKWfRx*UdG =)Z!qjf1U =n
$@ 现金帐cash account
vCC}IDd NOOP_:( 7H "=~P&Mi_ .ZSG nbJ 流水帐running account
=GO/r;4 )h(Dt(2Wm ]W,K}~! %9.]
bd|%F 暂记帐||未定帐suspense account
_ED,DM bkmW[w:M xw60l&s.\L oZvQ/|:p! 过期帐||延滞帐overdue account||pastdue account
Dd+ f,$ ciKkazx. ?h`Ned0P "BB#[@ 杂项帐户sundry account
wk {9 r,p6J7/lfS GH%'YY3| TmS;ybsG 详细帐单||明细表detail account
X|.M9zIx /EY^u i JyPsRpi\ YT;b$>1v 呆帐bad account
%qA +zPf e2#"o{+@ >M .?qs4 $@_7HE3 会计项目title of account
Ph&AP*Fq bH7[6#y$ ?f+w:FO x}TDb0V 会计薄||帐薄account-book
uM0!,~&9| L2ePWctq} B`Q.<Lqu 4-q7o]%5< 营业报告书||损益计算表account of budiness||business report
s:Us*i=H, G9\Bi-'ul W(*:8}m,p 9GnNL I{ 借贷细帐||交验帐account rendered
7e&R6j fShf4G_w\ '<
OB
j H[o'j@0 明细帐account stated
od>DSn3
T )Q 8T`Tly .vRLK mi|O)6>8n 与…银行开立一户头to open an account with
9H*$3 <i'4EnO "Kk3# W38My j! 与…银行建立交易to keep account with
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8WWRKP1V 继续记帐to keep account
8k'UEf`'( s-r$%9o5 ]s jFj
^SCZ 与…有交易to have an account with
LGT\1u (]0$^!YK ^DHFP-G?e 9bjjo;A 作成会计帐||有往来帐项to make out an account with
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+ )rD] y2^< CogLo&. 清算||清理债务to make up an account
>]"5K<-1 k%QhF] 1?HUXN#, u;DF$
清洁帐目||与…停止交易to close ones account with
iR4CY- _,b%t1v io
cr _jef{j 结帐to close an account
\Ja%u"DA ?[Q;275 '9GHmtdO, 5(>m=ef" 清理未付款to ask an account||to demand an account
ltt%X].[ 6+IOJtj BW:&AP@B
,KkENp_ 结清差额to balance the account with
Kv+E"2d N##T1 Qm) 7&NRE"?G po"M$4`9 清算to settle an account||to liquidate an account||to square an account
=(*Eh=Pw '2z o
@okC":Fw, =,-80WNsX 审查帐目||监查帐目to audit an account
2U>1-p&dn L3nHvKA] qYIBP?`g +d\"n 检查帐目to examine an account
U_!"&O5lr 4cJ^L < 6\O4R s;}';# 转入A的帐户to charge the amount to As account
2DTH|Yv 0$&Z_oJ gU>Y 4'+/R%jk" 以计帐方式付款to pay on account
M6AQ8~z 6
,_CL M NNutpA}s ;eG
%#=> 代理某人||为某人on ones account||on account of one
EPI mh uVDB;6 (5-"5<-@R l/LRr.x 为自己计算||独立帐目on ones own account
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1wqf' \EYhAx`2 `Lm
ArW: .IpwTke' 由某人收益并负风险on ones account and risk||for ones account and risk
k4pvp5}% lqqY5l6j QEUg=*3W= GOH@|2N 由某人负担for ones account||for account of one
dSIMwu6u }'kk}2ej` uT]_pKm 0%FC;v0 按某人指示||列入某人帐户by order and for account of one
5I T'u3V _z,/!>J .h~)|"uzW jGI!}4_ 列入5月份帐目for May account
h]@Xucc HaB=nLAT EW2e k^ * +A!12s@ 编入某中帐项下to pass to the account of||to place to the account of
'O\K Wj{ %l:%c s%4)}w;z wZfR>|f
寄出清算书to send in an account||to send in render an account
&e,xN; 'kW`62AX +qsdA#2 4D\_[(P 支票薄cheque book
(CZRX9TT1 -fUz$Df/R H7qda'%> Mv4JF(,S 支票陈票人cheque drawer
%5F=!(w puXJ:yo( 2vj)3%:7#E ;=h^"et 持票人cheque holder
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2^Jvc zac>tXU; P.;B
V", 不记名支票cheque to bearer||bearer cheque
fVf.u'.8 p' /$)klt XHpoaHyx #+Vvf 记名支票||认人支票cheque to order
;PS[VdV *vBcT.|, T w"^I*B ,3fw"P$ 到期支票antedated cheque
IUu[`\b= KsUsj3J deeOtco$LT g-*@I`k[ 未到期支票postdated cheque
ZfvFs ,T&B.'cq :kFWUs= Iupk+x> 保付支票certified cheque
?c>j^}A/N .4KXe"~E ||L qx#e= ^vG*8,^S=8 未获兑现支票,退票returned cheque
NaVZ) kk!}mbA_} :_Ng`b/ _|6{( 横线支票crossed cheque
d(v )SS =gfLl1wY[ Ns1u0$fg +(|T\%$DT 普通横线general crossing
M}%0=VCY7 }GGFJ" O 6A:0yM4 ?J<4IvL/ 特别横线special crossing
YToRG7X# 5jYRIvM[Q~ 3s>&h-E IOIGLtB
空白支票blank cheque
+Do7rl C@Wm+E~;8 sKHUf1
,GR(y^S 失效支票,过期支票stale cheque
Bxm^Arc> 6Ajiz_~U EW]gG@w]5r NO9Jre 普通支票open cheque
|0-5-. q)!{oi{x( /- kMzL uMqo)J@s 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
JLg_oK6 Qiw Zk<rb KWN&nP
+ -JUv'fk 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
dmE-WS WJJ!NoP M(/%w"R KN+*_L- 支票换现金||兑现to cash a cheque
{d7KJmN [0IeEjL q:nYUW o +F67g00T| 清理票款to clear a cheque
KQr=;O\T ,P9B8oIq LW,!B.`@
1S_KX. 保证兑现to certify a cheque
^s24f?3 :l*wf/&z ][qZOIk@ %oN
^1a'&) 填写支票数额to fill up a cheque
fT'A{&h|U 8qBw;A) R\X=
Vg ?mF-zA'4] 支票上划线to cross a cheque
ew"[]eZ:ut LU%g>?m.] ][0HJG{{g F]YPq 开发支票to make out a cheque
,~G[\2~p 6|9];) Vxk0oIk` My5X%)T>P 签发支票,开立支票to draw a cheque||to issue a cheque
Wje7fv iAXx`>}m [i&tE.7 i&?~QQP` 透支支票to overdraw a cheque
oXz:zoNQ o]k[l; a_Xh(d$ OGae]O< 背书支票to endorse a cheque
2U#OBvNU Ya,>E@oc 4V[+6EV `d8$OC 请付票款||清付票款to pay a cheque||to honour a cheque
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V I*}:C '3<YZWS 支票退票to dishonour a cheque
B|!YGfL ,',fO?Qv' ql_aDoj 3 #jPQ[+ 拒付支票to refuse a cheque
U8.DPRa >Axe7<l /j.V0% &Cdd 拒付支票to stop payment of a cheque
]bX.w/= irrQ$N} m4kmJaM 7eu7ie6 提示要求付款to present for payment
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R6^ 2M|jWy _ h{>8W0W* NEK;'"~ 见票即付持票人payable to bearer
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vE;s"/ i;Gl-b\_h R=PjLH&) 支付指定人payable to order
w`i3B@w hp[8.Z$7 7(wY4T F1MPo;e 已过期||无效out of date||stale
HgG"9WBe% I,q3J1
K |ukEnjI`u ;.m"y- 请给出票人R/D||refer to drawer
!QC-> q?\3m3
GM v`nodI c)lM
i}/ 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
A"w
1GBx 4UG7{[!+ =1LrU$\ VIynlvy 文字与数字不一致words and figures differ
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9 "rkP@ja9n fq\E$'o$ a}%>i~v< 支票
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/S P^fB*y 时间已过account closed
5qUyOkI yPuT%H&i (}c}=V 8G
s{Zfp!D 更改处应加盖印章alterations require initials
LD#]"k =y^N'1q }JvyjE Tpkm\_ N{oD1%
8]+hfB/ 时间已过effects not cleared
V"\t VxaJ[s3PQ& Fe`$mtPu . [% YCupr# 停止付款payment stopped
'KM@$2tK^q lts{<AU~ 3kQky }&EPH}V2n 支票毁损cheque mutilated
s _p?3bKu ;pS
Wu9 Q>= :$I 6fQQKM@a| 汇款||寄钱to remit||to send money
)*$'e<?` q=g;TAXZl ;R|5sCb/m z l@
<X0q 寄票供取款||支票支付to send a cheque for payment
Q+Jzab w_4`Wsn .gx*gX1< v(]\o;/O 寄款人a remitter
T[&1cth e3\*Np!rTQ O`Nzn~),x So,EPB+ 收款人a remittee
~#7=gI&p@ m[(2 s#-`,jqD n:Ka@ 国外汇票foreign Bill
8T7[/"hi\ ~
B1)!5Z 8^^Xr FL"7u2rh, 国内汇票inland Bill
]KLjQpd [y64%|m !&?(ty^F q>o1kTI 跟单汇票documentary bill
1Ep!U#Del NKh"x&R Ftu4 V*lD UC\CCDV#^ 空头汇票accommodation bill
9;sebqC? 7;0^r#:87# QUwSnotgU \:%e 6M 原始汇票original bill
YN.rj-;^+ [f&ja[m q 5fDVJE "9" DF P0WXbOE 改写||换新票据renewed bill
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uK{8}@ m ['UV2 rAM{<
即期汇票sight bill||bill on demand
fu"#C}{ QI.{M$,m~ \l"1Io= dzKI?i)x …days after date||…days after date…日后付款
6"/cz~h [; oZQ%P AKzhal! …months after date||…months after date…月后付款
Z9E[RD M._9/
*C U 9l+'V0?` B_aLqB]U 见票后…日付款…days after sight||…days sight
OB.TAoH: #kR8v[Z f]jAa?d T& Q~MV0<{ 见票后…月付款…months after sight||…months sight
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L" lc?9B 同组票据set of bills
&Egw94l S|CN)8Jsi jgQn^ ds}: t.3}6 单张汇票sola of exchange||sole of exchange
'avzESe~' 3WHj|ENW 2f2Vy:&O_ *UJ.cQ} 远期汇票usance bill||bill at usance
W|XW2`3p @eU;oRVc{ wJ,l"bnq omisfu_~E 长期汇票long bill
>> yK_yg V+G.
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P i|?EgGFG HC_+7 O3A 短期汇票short bill
!VBl/ aU@ #&u9z5ywM 2K[Y|.u8>q c5Fl:=h 逾期汇票overdue bill
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/5 2#%@j6 U.g7' `Z< !~#zH0# 宽限日期days of grace
(1Q G]1q T?B753I G0*>S`:4 {"k}C2K'r 电汇telegraphic transfer (T.T)
|>X5@ 2NMS'"8 }22h)){n#Y wl2P^Pj 邮汇postal order||postal note (Am.)||post office order||money order
`>'%!E9G pbc<326X" ' b1k0 9' 3msb"|DG 本票promissory note (P/N)
xDJ@MW# `#J0@ - PggjuPPh YytO*^e}} 押汇负责书||押汇保证书letter of hypothecation
'9@} =pE %QY
W0lE mcO/V-\5' LkvR]^u0 副保||抵押品||付属担保物collateral security
Ix~_.& xb8S)zO]Q V&e9?5@
55LW[Pc 担保书trust receipt||letter of indemnity
5=cS5q@ Z@sDxYt9 Hst]}g' . 0i|z$QRL~ 承兑||认付acceptance
*z852@ ZhvZe/ nLvF^%P8 kxvzAKz~ 单张承兑general acceptance
GQ-fEIi{ 2&b?NqEeZ WZh%iuI{C #LU<v 有条件承兑qualified acceptance
SHcFnxEAIH STln_'DF' 'aV/\a:* xOY
%14%Y 附条件认付conditional acceptance
@}{lp'8FYi fGtYvl O-5 gPT<%F \mo NpKf 部分认付partial acceptance
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