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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QFGX 会计报表statement of account
u-><}OVf~ ]b1Li} ?q$P>guH6- bZ5n,KQA5 往来帐目account current
%$9bce-fcG e}"wL g] S+T|a:]\7 ==9ZFdf 现在往来帐||存款额current accout
b! tludb 8pe0$r`b ^gg!Me jnBC;I[: 销货帐account sales
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uiMIz?+ 共同计算帐项joint account
WU\m^!`w=F lB:l)!]||= !J^tg2M8: ?r3e*qJGn 未决帐项outstanding account
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r{ @ `o@q {D(,ft;s^ -!R
l(if 贷方帐项credit account||creditor account
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u73I >q9{ JlIS0hnv K&S@F!#g 借方帐项debit account||debtor account
|- OHve4A *l!5QG UoK ?( 12aU a4by^ 应付帐||应付未付帐account payable
k3yxx]Rk/ ^!uO(B& shK&2Noan sU%"azc 应收帐||应收未收帐account receivable
r@|ZlM@O X_?%A54z? ?>?ZAr gKQ@!UU8 新交易||新帐new account
cx:jUsb6 zJ_My&~ &kx\W) hht+bpHl 未决帐||老帐old account
#pa\2d| cYD1~JX. \e0x,2 %zQ2:iT5@= 现金帐cash account
%kW3hQ<$ llqDT-cp 4K #^dJnC C$y fMK,,N 流水帐running account
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*NjMb{[ZQ MM*-i= 暂记帐||未定帐suspense account
u]#8$M2 ZjavD^ky @`2oz
i~lO cJV!>0ua 过期帐||延滞帐overdue account||pastdue account
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+1f{_v 4^BLSK~( l~{T#Q 杂项帐户sundry account
%\ _h7: :z124Zf 8fEAYRGd !g/_w 详细帐单||明细表detail account
=Zrj K=K ]o!&2:'N` #PPsRKj3c ?e2Y`0 呆帐bad account
l58l `|NevpXY1 MIJ%_=sm4: yOM
-;h 会计项目title of account
;pCG9 rcW#6VZ= roL]v\tr Z%A<#% 会计薄||帐薄account-book
\O,j}O' m(h/:JZ\ ZS|Z98 Q!M sy<v 营业报告书||损益计算表account of budiness||business report
%Ln?dF+ {<~s&EPd wfWS-pQ l.yJA>\24I 借贷细帐||交验帐account rendered
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%z ?WMi S]Q\ }$
w4SpR 明细帐account stated
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E)RI!0Ra 与…银行开立一户头to open an account with
e(4bx5<* mp muziH _TV2) Qdh"X^^ 与…银行建立交易to keep account with
B44]NsYks~ ?BX
P}] l6yB_M 'aLPTVM^ 继续记帐to keep account
[%7IQ4`{ Z={UM/6w IZzhJK M1V zvWO4\ 与…有交易to have an account with
X*43!\ CvgPIrl q^Q|.&_k / xuw//F 作成会计帐||有往来帐项to make out an account with
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nTK K[`4vsE m3h2/}%9` xF2f/y 清算||清理债务to make up an account
v GulM<YY E5v|SFD #J'Z5)i| :XNK-A W 清洁帐目||与…停止交易to close ones account with
ghE?8&@ iq 8HHgN`_ =k[(rvU3 9Ba|J"?Y k 结帐to close an account
ZA 99vO KE&InTM/j )&g2D@+{ UEx(~> 清理未付款to ask an account||to demand an account
#khyy-B= c"oQ/x Q#d+IIR0gK \xa36~hh40 结清差额to balance the account with
h7Shl<f 9;m#>a@Y /It.>1~2@ Q{(,/}kA- 清算to settle an account||to liquidate an account||to square an account
u|:UFz^p ^D>/wX\u eB} sg4 :BC<+T= 审查帐目||监查帐目to audit an account
a78;\{&L' q70YNk} \&l*e h|$zHm 检查帐目to examine an account
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HfZ (U5~ $u0+29T2O ;dpS@;v 转入A的帐户to charge the amount to As account
3P<Zzt%e T &~D.")Dz h}c6+@w&- Xs#?~~"aC 以计帐方式付款to pay on account
uBd =x<c\
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k 代理某人||为某人on ones account||on account of one
Z7k1fv:S^ cfO^CC 7J)Hwl b5iJm- 为自己计算||独立帐目on ones own account
l[!C-Tq !W6 5p(t") z!uB&2C{k 由某人收益并负风险on ones account and risk||for ones account and risk
?>< Fg}5V, ?8aWUg
l uDMUy"8&! 由某人负担for ones account||for account of one
h&^/, G N5I W@?4 ^b/q|(Nu& R}K5'`[%ZY 按某人指示||列入某人帐户by order and for account of one
CUTEp/+ RQ$o'U9A dwsy(g7 hPCSLJ 列入5月份帐目for May account
XDv7#Tv_wv 3YZ3fhpw 3M>FU4Ug2 ^FpiQF 编入某中帐项下to pass to the account of||to place to the account of
tMs|UC SieV%T0t1 E&Zx]?
~ u/c~PxC 寄出清算书to send in an account||to send in render an account
|2c!t$O@v p%YvP ,"lBS? 4s+J-l 支票薄cheque book
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BmKB .4m3@!qo)E 支票陈票人cheque drawer
e]y=]}A3{ r^Rcjyc1 :_[cT,3 $>*/']> 持票人cheque holder
2K7:gd8Ru 2/<WWfX' eVNBhR}HS Ga/\kO)x_ 不记名支票cheque to bearer||bearer cheque
onypwfIk)t ObHz+qRG !j\&BAxTEk :?o
f./Df| 记名支票||认人支票cheque to order
eNk!pI7g CIs1*:Q9 SoON@h/ *ytd.^@r 到期支票antedated cheque
Gpp}Jpj "u$]q1S e+[J[<8 mDt",#g
未到期支票postdated cheque
TKs@?Q,J ^eT>R,aB m_O=X8uj"D o9SfWErZ 保付支票certified cheque
KV&_^xSoh| FO)nW:8] n[p9$W` >IydXmTy 未获兑现支票,退票returned cheque
ofhZ@3 .6-o?=5 \(7# N<-
/01(9( 横线支票crossed cheque
w+TuS). vh{1u B(T4nH_k sf&K<C]( 普通横线general crossing
yDBgSO{d KKTfxNxJn we).8%)' ENF@6] 特别横线special crossing
'C4Ll2 #3ro?w lkJ#$Ik& >Zp]vK~s 空白支票blank cheque
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kn55 dM;WG;8e OM C|.[ 失效支票,过期支票stale cheque
K`83C`w. T%#P??k @x>2|`65Y &
7nfTc 普通支票open cheque
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~F1"q) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
>$9yQ9&| /XK`v=~(l{ ?mUu(D:7D ZpBH;{., 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
J]YN2{(x 2gI_*fG1 a^1c _ t#{>y1[29 支票换现金||兑现to cash a cheque
M|]1}8d? ee?ZkU#@ S;<?nz3 e-av@a3 清理票款to clear a cheque
SJr: -H;y_^2 zt%Fvn4/pF j %0_!*#3 保证兑现to certify a cheque
c<x6_H6[8 x5Pt\/ow 'a[|}nJ3 oeKc-[r 填写支票数额to fill up a cheque
DfFPGFv a<36`#N /Day5\Q# U2?gODh' 支票上划线to cross a cheque
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l^Uqd -+Dvyr R?Q-@N>wE ^*W<$A_ 开发支票to make out a cheque
1/BMs0 = p~co!d.q/} o/
5Fg>d 1"6k5wrIA 签发支票,开立支票to draw a cheque||to issue a cheque
m?`Rl6!@8\ .ai9PsZ?V x)5v8kgf sYgnH:t X 透支支票to overdraw a cheque
B.WkHY%/ B+sqEj- [SvwJIJJ ?{IvA: 背书支票to endorse a cheque
Qq`\C0RZ WcG&W> jG :R\D}0 m~B=C>r}t 请付票款||清付票款to pay a cheque||to honour a cheque
s~w+bwr OwaXG/z~ xxn&{\
? uK5Px! 支票退票to dishonour a cheque
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&Hxr3[+$ DV"ri ^)pY2t<^ 拒付支票to refuse a cheque
TZ2f-KI NR@Tj]`k S7Fxb+{6D vsR ^aVwVZ 拒付支票to stop payment of a cheque
Q[KR,k !Esiq<Yh :i$Z Qd?P[xm 提示要求付款to present for payment
;N|>pSzmL B E)l77=/ VA.1JBQ G#v7-&Yl6 见票即付持票人payable to bearer
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B)dynGF8i 支付指定人payable to order
'3->G/Pu 5?MvO]_ 0k 8SDRWU Akf9nT 已过期||无效out of date||stale
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d{q 请给出票人R/D||refer to drawer
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=m_G]"L NM Ajt>t 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
91XHz14 ffVYlNQ7L Dn?L VJaL$Wv)H 文字与数字不一致words and figures differ
/H%pOL6(r )%7A. UO) H<yec" d6VKUAk'7> 支票
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t;'.D @ 时间已过account closed
=$Z'F<|d K3^2R-3:8 (I5ra_FVs OA0\b_ 更改处应加盖印章alterations require initials
DI7trR` W>y_q[m .y!Hw{cq d\f5\Y 7>LhXC
&.,OvVAo 时间已过effects not cleared
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( |D~MS`~qd5 停止付款payment stopped
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f e|LXH/H 支票毁损cheque mutilated
~gc)Ww0(Q K&*FI (a x@~V975Y JoYzC8/r 汇款||寄钱to remit||to send money
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Q7\Ax0 寄票供取款||支票支付to send a cheque for payment
Ub$$wOsf L[K_!^MZ ]Vsze4>Z[ a_yV*N`D 寄款人a remitter
[F%\1xh <3bh-) L0Cf@~k 9HE)!Col 收款人a remittee
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国外汇票foreign Bill
8yo9$~u; F-Ea85/K@4 R Mm`<:H_ Wac8x%J
国内汇票inland Bill
#/:[ho{JQ yZ{YIy~ VtVnht1 z 4-wvn<* 跟单汇票documentary bill
G\ofg }Z6/b
_kV ^o 5q- ;a X DX_c@U 空头汇票accommodation bill
ihn M`TpMJ BhKxI 1pK7EK3R bQ)r8[o!
原始汇票original bill
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fk [Y*UCFhI0 qfu;
X-$4 iY2bRXA 改写||换新票据renewed bill
Q3DxjD i <bs{Cu_S )Mok$ Q,$x6YwE 即期汇票sight bill||bill on demand
efhwbn ,LW0{(&z S("bN{7nE S8y4 p0mV …days after date||…days after date…日后付款
vV|egmw01 x.q%O1 E.}Zmr
#H QZ6M,\ …months after date||…months after date…月后付款
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5&>(|Y~I 见票后…日付款…days after sight||…days sight
jK{MU) D+ \ Q6Ip@? pv T!6+
T \A uL 见票后…月付款…months after sight||…months sight
yH`xk%q_ =4I361oMf 2Zm*f2$xM +bXZE 同组票据set of bills
*w _j; KpE#Ye& LOA
90.D IV*}w"r 单张汇票sola of exchange||sole of exchange
]X5*e' AL;"S;8 Cn"N5(i <.<Nw6 远期汇票usance bill||bill at usance
7Ct m({I- 0Zq"- S HvML h<j04fj 长期汇票long bill
pM=vW{"I/ gW
, ET enNn*.*| c.~|)^OXXO 短期汇票short bill
Nwc(< HGKm?'[' -or9!:8 r*g _ 逾期汇票overdue bill
kA3kh`l ^R\blJQ<^ &K4o8Qz LJ)3!Q/: 宽限日期days of grace
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qy^j( bw4b'9cK 0I
k@d'7 6!'yU=Z` 电汇telegraphic transfer (T.T)
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~$ MT*b+&1e QZ`<+"a0 *be+x RY 邮汇postal order||postal note (Am.)||post office order||money order
4qMHVPJv\ YlA=?
X pQ>V]M T>z@;5C 本票promissory note (P/N)
Vlf@T EKt-C_)U C]`Y PM5 ufo?ZFq@$L 押汇负责书||押汇保证书letter of hypothecation
iN><m| *qqFIp^ .UDZW* Vg3&:g5 / 副保||抵押品||付属担保物collateral security
HP8pEo0Y 4[#.N
3Y4* 9O)>>1}*S ep^0Cd/
担保书trust receipt||letter of indemnity
L`!sV-. *Dn{MD7,M )CB?gW ZO`d 承兑||认付acceptance
A~6 Cs LY
>JE6zTt 3S9~rLrn? ?-VN+
d7 单张承兑general acceptance
ff0B*0 iaC$K@a{ :Y'nye3: D9Z5g3s7R 有条件承兑qualified acceptance
O~S}u :K~7BJ(HO i6-K! &yN<@. 附条件认付conditional acceptance
WS(c0c +!<`$+W pr?/rXw #-W5$1 部分认付partial acceptance
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