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。
l[q%1-N 会计报表statement of account
Zom7y
I Cq,ox'kGl ;h"?h*}m!\ 6KD 往来帐目account current
OyG$ ]C AZCbUkq `% x6;Ha =-c"~
4 现在往来帐||存款额current accout
/v1Rn*VF! jtk2>Ol {1y-*@yU( FN&.PdRT 销货帐account sales
iraO/KhD*3 uYPdmrPB?l rI5)w_E? E(e'qL 共同计算帐项joint account
pO
n>m1| Z q--m/ _tg&_P+kV f-?00*T 未决帐项outstanding account
XTHy
CK ~ (xIG P{eL;^I #qk A*WP 贷方帐项credit account||creditor account
"mnWqRpX J@y1L]: 3+;}2x0-F CqUK[#kW( 借方帐项debit account||debtor account
a r#p7N J>P{8Aw <aR8fU `":ch9rK 应付帐||应付未付帐account payable
@'DfNka {ZH9W &P%3'c}G mJu;B3@
应收帐||应收未收帐account receivable
\d0R&vFHQ J 3fcnI ldo7}<s Nw}y_Qf{ 新交易||新帐new account
v?)-KtX| )z9)oM\ FLO#!G |\j'Z0 未决帐||老帐old account
;f7(d\=y
kmM1)- v AlNiqnZ F7`3,SzHp 现金帐cash account
d*=P8QwL| nJ#uz:(w, tt`j!! E0^~i:Mk 流水帐running account
I)AV /'IOi`d Us'm9 J tm~V+t!mj 暂记帐||未定帐suspense account
#J]u3*Tn| 5B!l6ST ZD] ^Y} A('=P}I^ 过期帐||延滞帐overdue account||pastdue account
1Fn+nDnO6 BhkJ>4# ;}{%|UAsx
"w0> 杂项帐户sundry account
&}S#6|[i ^ad
p<?q4 LQ"56PP< a3
<D1" 详细帐单||明细表detail account
4G&E? ow*) 1eo Lc6Wj'G
G 7</&=lly 呆帐bad account
t5#IiPp QF(.fq8, U >&tPIrz jQzq(oDQw
会计项目title of account
JS r& S[ a|`Pg1j# "W;GvI
&IM;Yl 会计薄||帐薄account-book
}s=D,_}m gmy$_4+6o zR(}X8fP ^#2w::Ds}! 营业报告书||损益计算表account of budiness||business report
k'X
v*U @ 9D, f f(
5c xSZgQF~ 借贷细帐||交验帐account rendered
./LD );V6YE zME75;{ .`&($W 明细帐account stated
AzVON#rj g4( B=G\j O emi } Z 9mY*}:U~ 与…银行开立一户头to open an account with
<Yu}7klJE `me2Q 9l9nT tvynl;Y/ 与…银行建立交易to keep account with
.t''(0_kC $-m@cObw!. -;cZW.< qz"di~ 7 继续记帐to keep account
Mib(J+Il tM]
~^U qc\]~]H]r "Q6oPDX( 与…有交易to have an account with
a}ogNx n=l>d#}$%T PXG)?`^NX f/RzE 作成会计帐||有往来帐项to make out an account with
bB@1tp0+ -hw^3Af N|5J-fR& xGTVC=q 清算||清理债务to make up an account
I}Uj"m`> T1jAY^^I 6/Y3#d S/)P&V% 清洁帐目||与…停止交易to close ones account with
|uId:^{ r$}M,! J =#dW^?p 4;'o`K~* 结帐to close an account
T%Xl(.Ft GZ,`?
u )PB@ hp+=UnW 清理未付款to ask an account||to demand an account
i1$ $86 }Tf~)x G vMhgG=D fVx<f.xuW 结清差额to balance the account with
OjTb2[Q P*Va<'{:{ /MYl:>e> -qaJ@T+J+7 清算to settle an account||to liquidate an account||to square an account
+U{8Mj cO%-
Av~P ,Ba x0p 7{>mm$^|V 审查帐目||监查帐目to audit an account
=i[ _C>U QG
{KEj2V H<41H;m <y[LdB/a 检查帐目to examine an account
w%F~4|F UngDXD ) ,]RMa\Q4Wg cB#5LXbCE 转入A的帐户to charge the amount to As account
koDIxj'%X r(WR=D{ 6D3hX>K4 ChzKwYDY 以计帐方式付款to pay on account
6BK-(>c(6 ScOiOz:Ha n4 A_vz & -L$B
代理某人||为某人on ones account||on account of one
Ug(;\*yg ZLm?8g6-
QS(aA*D VwJ A 为自己计算||独立帐目on ones own account
Ok63 w7 "LZQ1P*ef$ *-Y`7=^$ Wk<he F 由某人收益并负风险on ones account and risk||for ones account and risk
V$wW?+V oA/[>\y A#NJ8_ k*XI/k5Vc 由某人负担for ones account||for account of one
E%Tpby}^' -_@zyF<G 3XykIj1 Hwb+@'o 按某人指示||列入某人帐户by order and for account of one
WXq=FZ- G-7!|& T0HNld /wAx#[c[ 列入5月份帐目for May account
9t$#!2z hSAdD! srS2v\1: 6ijL+5 编入某中帐项下to pass to the account of||to place to the account of
@FNaCmBX >T{Gl/? p J[|4`GT TEJn;D<1I, 寄出清算书to send in an account||to send in render an account
}xx" IvZ,|R? SI)QX\is8 hZZ 支票薄cheque book
T 6ihEb$C ^uiQZ%; H|\@[:A+ 1
b&<De 支票陈票人cheque drawer
;OMR5KAz CE5A^,EsB Ei HQ&u* .#q]{j@Ot 持票人cheque holder
aRV.;S #"qP4S2 n 9>**&5L Iwx~kvz\_( 不记名支票cheque to bearer||bearer cheque
F G:t2ea mOC<a7# F$sDmk# \<aR^Sj. 记名支票||认人支票cheque to order
=vs]Kmm RVN;j4uMg WR"?j9y_q ey]WoUZ 到期支票antedated cheque
drQI@sPp 5O%?J-Hp :Ahw{z`H# gs"w
0[$ 未到期支票postdated cheque
Et! 6i7`] ,<(0T$o E[ /jl/SV+ j4:Xel/ 保付支票certified cheque
} *jmW P JKz]fgOd$ %Ze]6TP/>< t-i\gq^ 未获兑现支票,退票returned cheque
:w<Ga8\tZ :V0sKg|sS @~QI3)=s bo-L|R&O 横线支票crossed cheque
Js<DVe, "x0/i?pqa BR-4
L2[ nN2huNTf: 普通横线general crossing
z5J$".O` }60/5HNr | Rj"}SC +a"f)4\ 特别横线special crossing
X7rsO^}W I8/tD|3 (h|E@gRa \beYb0(+ 空白支票blank cheque
7
Bym?
v,kvLjqt lhPxMMS`j X4<Y5?&0 失效支票,过期支票stale cheque
,1B`Ve NM"5.
YrsE
88QqI w$Z%RF'p 普通支票open cheque
=gB8(1g8 ffMk.SqI OtbPrF5 [:zP]l.| 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
&3OV|ly] B- D&1gO IgN^~ag` 3RF`F
i 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
{DapXx 1H?I?IT30 M0T z('~s ]v]tBVO$ 支票换现金||兑现to cash a cheque
c#f@v45 cua ( w of {K{(M7@ *,zrg%8 清理票款to clear a cheque
&smZ;yb|'h <Uc ?G<ISiABQC s!S_Bt):3 保证兑现to certify a cheque
$Ai zKiV g;Zy3
LJ K0WWch .Q^V,[on1T 填写支票数额to fill up a cheque
D"2bgw 1xr2x; FKPR;H8> ExM VGe 支票上划线to cross a cheque
G+2 ,x0( ROXa/ p1\mjM #q>\6} ) 开发支票to make out a cheque
MxH |yo[ gZiwXb gWL`J=DiU w:/3%- 签发支票,开立支票to draw a cheque||to issue a cheque
_Ie
:!q 7xFZJ# +* j8[sz ?\)h2oi!F5 透支支票to overdraw a cheque
%WC^aKfY {5fL!`6w DN iH" 0% D &@Iuo 背书支票to endorse a cheque
-:kIIK
, 6Jw K9 ]zUew N}1yDN 请付票款||清付票款to pay a cheque||to honour a cheque
'F#dv[N l|{[vZpT (tX)r4VU
]G
D`
f 支票退票to dishonour a cheque
)Ay 90Wt >q0%yh- E [6:}z< 'kco.
1{ 拒付支票to refuse a cheque
dWY{x47 w0+X;aId B=$O4nW_b 7xQ:[P!G+ 拒付支票to stop payment of a cheque
?;H}5>^8P 8O$LY\G `23][V }-J0cV 提示要求付款to present for payment
/[D_9
Vh>cV IibYG F Zxhbnl6 见票即付持票人payable to bearer
N'-[>w7vK2 GKjtX?~1 6Ol9
P56j JT!9LNh;R` 支付指定人payable to order
x}nBUq: KQvSeH>r hF$qH^-c*A N>,`TsUwW 已过期||无效out of date||stale
D,R',(3 ji
.
/m8( 01n132k cs?WE9N 请给出票人R/D||refer to drawer
<9piKtb|L ~#jiX6<I P.5l9Ns(O biU_ImJ>0 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
w/(c}%v}= xY#J((-iH aK95&Jyw& E5@ =LS
文字与数字不一致words and figures differ
CoNaGb 1:<(Q2X% \~z$'3H` QnD8L.Dg 支票
<n 06(9BF
fZ5 UFq_~s 时间已过account closed
Su"Z3gm5Kw c9fz x VXWV Pj# vdAd@Z~\ 更改处应加盖印章alterations require initials
ruvfp_: r A(A$VR ]W14'Z 1(dKb ;Tp9)UP)
[M,4qe8,} 时间已过effects not cleared
Ec}%!p_$ 1 =C12 NWvIwt{ nEd
"~ 停止付款payment stopped
Xi) ;dcNJ 5;HGS{` $b1>,d'oz ]6[+tpx 支票毁损cheque mutilated
`dG;SM$T, fc8ODk*;E 05T?c{ ; wCg7JW# 汇款||寄钱to remit||to send money
7=^}{ Yq6 @R|u
\
*[Ht!y 8
| =C/k 寄票供取款||支票支付to send a cheque for payment
&BrFcXF [)s4:V 5rB>)p05[ 6h)_{|
L ) 寄款人a remitter
zpT^:Ag ,^8':X"A{! '(3 QyCD
eG!ma` v 收款人a remittee
XV]xym
~ /~w*)e) V~j^ }bca-|N 国外汇票foreign Bill
bRy(` j67ppt \DS*G7.A+& V&:x+swt 国内汇票inland Bill
te-xhJ&K ~S
Bb2*ID sIf]e'@AC M' z.d 跟单汇票documentary bill
n4S
`k%CI #J&3Zds SR?mSpq5 O[t?*m1/ 空头汇票accommodation bill
2}
pZyS E#:!&{O G`O*AQ}[ Vf pT5W< 原始汇票original bill
c.Hw
K\IU 6_KvS 4jebx
jZ "/e)v{ 改写||换新票据renewed bill
=bC' >qw} 9gw;MFP)D iko>G R)JH D7
1 即期汇票sight bill||bill on demand
Hq::F
? b`D]L/}pr 3pvqF,"~D G)I`
M4}*n …days after date||…days after date…日后付款
Z3{1`"\<K
I*.nwV< TS|Bz2( ao9#E"BfM …months after date||…months after date…月后付款
K*T^w3= SXqB<j$.; E7iAN\vo C_Q3^mLx 见票后…日付款…days after sight||…days sight
T,9q~*" &"K_R(kN /Z:NoTGn L5x;#\#p 见票后…月付款…months after sight||…months sight
&mVClq mA$y$73=T |;~=^a3?q XyN
" Jr 同组票据set of bills
W..*!UGl LEPLoF3, ?V!5VHa k*N!U[] 单张汇票sola of exchange||sole of exchange
,M{G
X 4Z%1eOR9V G8+&fn6 ;&6
{c 远期汇票usance bill||bill at usance
lH=|Qu oFP8s[B k5aB|xo 8]`#ax
5 长期汇票long bill
vq(#Ih2 GB Yy^wjU N!~]D[D &^#iS<s1 短期汇票short bill
J1I,;WGf 1qNO$M 8k-]u3 E& 6I`8 逾期汇票overdue bill
P#V!hfM ?}8r h% i \NV<I
f}2}Ta 宽限日期days of grace
_*e_?]G- /J-'[Mc'D[ _"Bj`5S [A
=0fg5 电汇telegraphic transfer (T.T)
[k%hl`} wO%lM V:y6NfL7i' g=nb-A{# 邮汇postal order||postal note (Am.)||post office order||money order
lj}3TbM L
q>lj`> e%)iDt\j 7s6+I_n 本票promissory note (P/N)
ZAfuW^r GgY8\>u [pTdeg;QE b]z_2h~`
押汇负责书||押汇保证书letter of hypothecation
rwXpB<@l@ `$JvWN,kB EP@u4F YRVh[Bqg` 副保||抵押品||付属担保物collateral security
EQlb:;j "dIWHfQB
lFt! w~v6=^ 担保书trust receipt||letter of indemnity
^OQP;5 #K C lf;+G0 a~jb%i_ #d$zW4ur2 承兑||认付acceptance
M^oL.' 6vbKKn`ST 1z7+:~;l k"cMAu. 单张承兑general acceptance
ben-<3r 'qT;Eht5 B,%6sa~I 8d5#vm 有条件承兑qualified acceptance
b
3Q6- k@lJ8(i^qU D%o(HS\E vVo'f|fW 附条件认付conditional acceptance
9k71h`5 95#]6*#[4! W8^A{l4 &j:prc
[W 部分认付partial acceptance
KDE
yVYO: