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。
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OZY@ 会计报表statement of account
)9QeVf AR-&c 3o }[OOkYF#r &qP&=( $ 往来帐目account current
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=&Wd dLMKfh/4Q gjVKk -q.tU*xf' 现在往来帐||存款额current accout
GwoN= do1aH$Iw Yw\PmRL"p 2& l~8, 销货帐account sales
\We\*7^E 2Y@:Vgg ]D;X"2I2'b
5 5_#?vw 共同计算帐项joint account
C"P40VQoo 75LIQ!G|= SGREpOlJ+ p=6
5L 未决帐项outstanding account
j[fVF3v .;0?r9 67/&.d! +JMB98+l 贷方帐项credit account||creditor account
?m?DAd~ZY *L3>:],7 }0P5~]S<5A H7KcPN
(0 借方帐项debit account||debtor account
:!h1S`wS /{';\?w 8)D5loS ;oQ*gd 应付帐||应付未付帐account payable
E K)7g~ L)cy&"L| Fx.hti ^hhJ6E_W 应收帐||应收未收帐account receivable
Ls#=R B%c):`w8] #mNM5(o >+w(%;i; 新交易||新帐new account
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< WvN!8*XFM tf?u ;n .&A
S-">Z 未决帐||老帐old account
_Kp{b"G F8J;L](Dq &!uNN|W ~@x@uY$5 现金帐cash account
8Q&hhmOnz "0F =txduS 4Lo8Eue O3JN?25s 流水帐running account
cvR|qHNX ckXJ9> /Ot=GhN] MZGN,[~)6 暂记帐||未定帐suspense account
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FK>t \>8"r,hG| 0Dj<-n{9 过期帐||延滞帐overdue account||pastdue account
W2VH? -Gw 2} ,|RQETy W_NQi Q7X6OFl? 杂项帐户sundry account
^FJ=/ #@T 7u"t4Or c]`}DH,TJ h2 2-vX 详细帐单||明细表detail account
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"$N" 呆帐bad account
[-)N}rL> Ctpr. p$XL|1G*?H VjbRjn5LI 会计项目title of account
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[E 8Yr_$5R lHBk&UN' `)`J 会计薄||帐薄account-book
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` 7q>WO DBuvbq- }(h_ztw 营业报告书||损益计算表account of budiness||business report
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trZ]) %oasIiO `+[e]dH F6*n,[5(
借贷细帐||交验帐account rendered
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`A8nAgbe Pa%;[hbn m}\G.$ h4 明细帐account stated
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^2L\Y2 fD3}s#M*G 与…银行开立一户头to open an account with
isaDIl;L/ ) -+u8# 3okh'P%+ @^8tk3$Y 与…银行建立交易to keep account with
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D"^4X'6 继续记帐to keep account
6-U+<[,x iUl5yq VG*Tdaua~ R[Q`2ggG 与…有交易to have an account with
4
13,O~^ ZUJ! gs)wQgJ [ J0BA@jH5 作成会计帐||有往来帐项to make out an account with
m6J7)Wp o2e aSG }J27Y;Zp9 iaAVGgA9+ 清算||清理债务to make up an account
E/mp.f2! \}SA{) hsIC5@s3 ]~g6#@l 清洁帐目||与…停止交易to close ones account with
0|<ER3xkx pPt7M'uL" |7Fe~TC MP/6AAt7=| 结帐to close an account
=e'b*KTL, U4]>8L -oo&8 aIV(&7KT4 清理未付款to ask an account||to demand an account
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'?xewx 结清差额to balance the account with
7=yC*]BH-= 0j*-ZvE)30 PjriAlxD %[(DFutJY+ 清算to settle an account||to liquidate an account||to square an account
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!/ fC>3{@h}* mo1(dyjx &{${ Fq 审查帐目||监查帐目to audit an account
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c e`3& R/8>^6 OZ\ ]6]L 检查帐目to examine an account
+JoE[; `9QvokD *sI`+4h[ 2_@vSwC 转入A的帐户to charge the amount to As account
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,L ;ueAo 以计帐方式付款to pay on account
1<#J[$V u4QPO:,a4 KLv`Xg \ Vy-N3L 代理某人||为某人on ones account||on account of one
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kfaRN^ HMsTm}d D<9FSxl6 为自己计算||独立帐目on ones own account
jUjgxP*7m 49b#$Xq b e[KNrO QI*Y7R~< 由某人收益并负风险on ones account and risk||for ones account and risk
n"YY:Gm;8 .{+<o # Vz9j ;WX)g&
19x 由某人负担for ones account||for account of one
gf/$M[H! m89-rR:Kc 1U[8OM{$ .nCF`5T! 按某人指示||列入某人帐户by order and for account of one
s5? 1w y.6D Z P,y*H_@k SaKaN#C 列入5月份帐目for May account
K3jKOV8 a4HUP* (`+%K_ v%O KOrJ 编入某中帐项下to pass to the account of||to place to the account of
Zt:.+.dV p/jC}[$v r 7w1~z ;Awt: jF 寄出清算书to send in an account||to send in render an account
: vN'eL|# qW8sJ= f0rM 4"1 6Yw;@w\ 支票薄cheque book
wc7gOrPpm PCzC8~t 9\9:)q 94bmKV_ 支票陈票人cheque drawer
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t{A xa+=9=<AQ 9PXG*r|D 持票人cheque holder
`I|$U)' '0QrM,B9 jOL $kiW0 3F fS2we 不记名支票cheque to bearer||bearer cheque
7:7i}`O 6Y4sv5G D:`b61sWi_ )}QtK+Rq 记名支票||认人支票cheque to order
IC&>PwXb G9'Wo.$ t Jq0aDf
f =7{n 2 到期支票antedated cheque
C3EQzr` Pf`HF|NI d{^9` J' ykFm$ 0m+I 未到期支票postdated cheque
OwhMtYq r8.R?5F@ V$U#'G>m %j3XoRex>< 保付支票certified cheque
aLZza"W JC|j*x(k/ $ ?ayE \09m
?;^ 未获兑现支票,退票returned cheque
N l~'W OV<'v%_& M<h2+0(il 3>60_:+Zb 横线支票crossed cheque
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1yz `M0m`Up 8YroEX[5l 普通横线general crossing
u-v/`F2wN 'ii5pxeNI {D6lSj qg_M9xJ 特别横线special crossing
p6)Jzh_/ Mn`);[ 3zC<k2B 1 Hw %DJ 空白支票blank cheque
0?@;zTE0 B?bdHO:E~ >@Vap jL^3/0"o 失效支票,过期支票stale cheque
F3)w('h9c be^+X[ jU~q~e7Te HLYog+?
普通支票open cheque
7T[Kjn^{Oj X*'i1)_h d@d\9*mn },r9f MJ 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
PBkTI2 v 3MqyHOOv o8u
ak*"{ 5?] Dn k.o 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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^T>P Hl"^E*9x 支票换现金||兑现to cash a cheque
(:|g"8mQm 5t=7- KE$I!$zO zE,1zBS< 清理票款to clear a cheque
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2!kb? 保证兑现to certify a cheque
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7@ k-CW?= 9-ei#|Vnt[ g#*LJ`1 填写支票数额to fill up a cheque
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L uO^,N**R# 支票上划线to cross a cheque
`f)X!S2l (&o|}"kRq m#Y[EPF=| u{J\X$] 开发支票to make out a cheque
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-@ y8.3tp 签发支票,开立支票to draw a cheque||to issue a cheque
.ri?p:a}w OCN:{ +T8h jOkC )x&4 Q= 透支支票to overdraw a cheque
P*!~Z*" ^ }k qAmr ]39])ul /ka "YU 背书支票to endorse a cheque
*KYh_i ]^>RBegJBO &iTTal.6 boeIO\2}P0 请付票款||清付票款to pay a cheque||to honour a cheque
ET\>cxSp /A82~ P0c6?K6 j ?QRoSQ6 支票退票to dishonour a cheque
/Z1>3=G by O*lMIWx VJbn/5+P 2J &J 拒付支票to refuse a cheque
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g p)c"xaTP#F rD!UP1Nb @W.0YU0|J 拒付支票to stop payment of a cheque
BK 9+fO X,`^z,M%I yD yMI ,<O|#`?"@G 提示要求付款to present for payment
p?,T%G+gqO vSv:!5* SU7 erCHX s*tzU.E( 见票即付持票人payable to bearer
j&l2n2z K)P].htw Tqm)-
|[ )U+Pt98" 支付指定人payable to order
91oAg[@4G z)fg>?AGr +5N09$f;R 9xRor< 已过期||无效out of date||stale
|>v8yS5 l0BYv&tu f-5}`)`.+ :pNu$%q 请给出票人R/D||refer to drawer
Y;1J`oT &eFv~9 h,x'-]q *kq>Z 06'i 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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biGV 1z-Q~m@@ iX6'3\Q3A 文字与数字不一致words and figures differ
oLc PbIir= +8 }p-
<a x}7` Q:k= 支票
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]cP$aixd 时间已过account closed
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hJt_`Q V~4yS4 BE,H`G #h 更改处应加盖印章alterations require initials
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^T_2s 时间已过effects not cleared
U,tWLX$@ 2|}KBny 1J[|Ow 9RnXp&w 停止付款payment stopped
t4FaU7 \Z/#s;c,4 YnwP\Arfq l^4! 支票毁损cheque mutilated
oWcBQ| zf?U q &BkdC,o `dm}|$X| 汇款||寄钱to remit||to send money
EM0]"s@Lf DtOL=m]s >@i{8A
D &/{x7;e 寄票供取款||支票支付to send a cheque for payment
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!/6KQdF '/Ag3R ZfSAXr "( 寄款人a remitter
c@)}zcw* ALl0(<u67 tjt#2i8/ A"no!AN 收款人a remittee
&J}w_BFww 6^vHFJ$ \"AzT{l!; _sI\^yZd 国外汇票foreign Bill
u{(-`Al}L ="AJ&BqHd &dvL` `'}c-
Q 国内汇票inland Bill
jjU("b= sA[eKQjaD [cvtF(,
D?@e,e 跟单汇票documentary bill
%N0cp@Vz }q<%![% &Ez]pKjB h0n,WU/Kw 空头汇票accommodation bill
8[mj*^P wwh)B92Y5 Kk<MS$Ov Yn1CU 原始汇票original bill
K!onV3mR =~F.7wq*^ z\r|5Z .qG*$W2f 改写||换新票据renewed bill
/6d:l>4 \ws^L,h z9IJ%=R {Wh7>*p{3 即期汇票sight bill||bill on demand
Q2HULz{ k=r)kkO) n>
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~ kr6^6I. …days after date||…days after date…日后付款
T!pjv8y@R Mg}8 3kS OX*5 yT{ 7l|D!`BS …months after date||…months after date…月后付款
>5+]~[S L!V6Rfy @N,I}_ 9- #Hy fjj 见票后…日付款…days after sight||…days sight
]eD5It\ of>"qrdZ 3^J~ts{* s
u)AIvF{ 见票后…月付款…months after sight||…months sight
+7|Q d}\X LAfv1 Nw=mSW^E "f-z3kL 同组票据set of bills
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单张汇票sola of exchange||sole of exchange
=(U&?1 R4 H<bK9k)E XP'7+/A Lp}>WCams 远期汇票usance bill||bill at usance
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W5u.phv !;ipLC;e} M4m90C;dq sHi *\ 长期汇票long bill
}xE}I<M 8>y!=+9_ x&PVsXdt5m -F+dmI,1$ 短期汇票short bill
W u9))Ir 3~&h9#7Ke !p#+I= M7 Z9(3Va 逾期汇票overdue bill
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wG bPHqZ*f wqyrs|P 宽限日期days of grace
b08s610fk I||4.YT
bRzw.(k0`r "2~%-;c 电汇telegraphic transfer (T.T)
WMw]W& /K2=GLl
; L1i:hgq0] "X7;^yY 邮汇postal order||postal note (Am.)||post office order||money order
'YaD="" = g[Cs* $JTQA 'eRJQ*0F 本票promissory note (P/N)
a~nErB *tD`X(K *>,CG:`D |`50Tf\J 押汇负责书||押汇保证书letter of hypothecation
2/]74d8 &/7D4!N] F3L'f2yBG @h&crI[c 副保||抵押品||付属担保物collateral security
HI}9"(t} ueM[&:g&MU />,Tq!i\4} E3a^)S{ 担保书trust receipt||letter of indemnity
Pb(XR+ #~Z55D_ 6mH --!j _ Db05:r@ 承兑||认付acceptance
=oPc\VYW =Q!)xEK U=a'(fX iO,_0Y4 单张承兑general acceptance
ief~*:5 k]<E1 c/ Ym WVb foOwJ }JU 有条件承兑qualified acceptance
:{ }]$+|)\ q|23l1PI ;F;"Uw :+m8~n$/ 附条件认付conditional acceptance
0Ek+ }` 3bGJ?hpp Q0\tK=Z/ ~fDMzOd 部分认付partial acceptance
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