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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T9 会计报表statement of account
z9Y}[pN O8*yho ){J ,Z*& \!)1n[N 往来帐目account current
/u'V>=D;f d~CZ9h |@D%y& )P W Zc?M 现在往来帐||存款额current accout
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D>\Z(b R4f_Kio ~Ctq 销货帐account sales
meD?<g4n~" n~yhX%=_Du gr>>]C$ 2reQd47 共同计算帐项joint account
\4 hB1- s+]6X*) lDtl6r/ WaDdZIz4 未决帐项outstanding account
:&=`xAX- U=KFbL1Q $s9YU" :8Ql(I 贷方帐项credit account||creditor account
R` >z>!) ,a@jg&Mb] #7,;/rtO7 $tca:
b}Mk 借方帐项debit account||debtor account
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bVA= . a.G;s2> ;fKFmY41 Ov~>* [ 应付帐||应付未付帐account payable
l%xjCuuhU _*dUH5 e_t""h4D
Ub*O*nre 应收帐||应收未收帐account receivable
+m1y#|08 y/6%'56uF +J(@. &/]g@^h9 新交易||新帐new account
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rRlu eQ eucmQd{ 3q$"`w Hyz:i)2 未决帐||老帐old account
#bdSH)V HF]|>1WV[ A@#D_[~ H6%%n
X 现金帐cash account
l]__!X GMYfcZ/,K g/e2t=qP 4^AdSuV 流水帐running account
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G .0u@PcE:O T!Eyq,] z !:%Hbh= 暂记帐||未定帐suspense account
4lpkq {Z{!tR?+ M"<B@p]rk: nEboet-#D0 过期帐||延滞帐overdue account||pastdue account
YgW 50)q^ ^Jdji: u40<>A 7!%xJ! 杂项帐户sundry account
_ -C{:rV u:s[6T0 7xy[; }2~$"L,_ 详细帐单||明细表detail account
zTvGku[3 z~O:w'(g tw%z!u[a
Ij9ezNZT= 呆帐bad account
hNF. !JWZ}uM6 F{"4cyoou qD<\U 会计项目title of account
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.m_ y?@(%PTp 会计薄||帐薄account-book
P\2UIAPa\b }0z]sYI )$7-C
NWr~ k9vzxZ%s: 营业报告书||损益计算表account of budiness||business report
pu?D^h9/ .sR=Mf7 T < k?jt 97SOa.@ 借贷细帐||交验帐account rendered
ym.:I@b?6 *wD| eK7 UUaC@Rs2 {;| >Qn 明细帐account stated
EX9os 3}9c0%}F ( !=^ (Nd Nr#" 5<W 与…银行开立一户头to open an account with
KR sY `[Y mel(C1b"j/ pZaOd;t oZSPdk
与…银行建立交易to keep account with
akB+4?+s) b!3Y<D* P!K;`4Ika ZI/Ia$O 继续记帐to keep account
mcqLN5 G~N$bF^R) 1DT}_0{0Q bL9vjD'} 与…有交易to have an account with
@dx$&;w s%l`XW;v nht?58 %6eQ;Rp* 作成会计帐||有往来帐项to make out an account with
VYC$Q;Z k;c>=B)e GB\1' )$oboAv# 清算||清理债务to make up an account
yhJA{nL= gyf9D]W E\lel4ai .qGfLvx% 清洁帐目||与…停止交易to close ones account with
w9Z,3J6r g6p:1;Evf y $6~&X /_.1f|{B 结帐to close an account
LZF%bJv &2\^S+4 7ts`uI<E@7 X8Y)5,`s 清理未付款to ask an account||to demand an account
*j"u~ NF `#x}-A$ ?&rt)/DV, O/1:2G/` 结清差额to balance the account with
: 7Jpt3 bj$VYS"kY x}B_;&>&"_ 3L1MMUACL 清算to settle an account||to liquidate an account||to square an account
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Z F\IJim-Rh R7Z
7o4jg O\&-3#e 审查帐目||监查帐目to audit an account
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Fp $l+DkR+ _Z{EO|
L 检查帐目to examine an account
yHNx,ra n1J;)VyR {Ne5*HFV [B+]F~}@ 转入A的帐户to charge the amount to As account
@4xV3Xkf&C &&$,BFY4 k=M_2T' vn(ji= 以计帐方式付款to pay on account
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|_H+0 ![H{ndH!Q B57MzIZi] 代理某人||为某人on ones account||on account of one
rGIf/=G^r 2.PZtl _6!@>`u~ 9^<Y~rkm
为自己计算||独立帐目on ones own account
Iy8fN"I9D odsLFU( U *K6FWqiB s=[T,:Z 由某人收益并负风险on ones account and risk||for ones account and risk
2PTAIm Rq ##r9/`A unD.t *-\qO.4\ 由某人负担for ones account||for account of one
>O$JS, -Wm'@4bH d$qi.%<kh $/#F9>eZ 按某人指示||列入某人帐户by order and for account of one
~`c(7 ?(R!BB )kk10AZV-E G<:gNWXd\ 列入5月份帐目for May account
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$=L{ Mfinh@K, aGbHDo ?mn&b G 编入某中帐项下to pass to the account of||to place to the account of
Z66h 1G<S'd+N Zgw4[GpL |A, <m#C 寄出清算书to send in an account||to send in render an account
d\-v+'d*+ h-+vNhH Ny` =]BA E]dc4US 支票薄cheque book
1uco{JX<S ifI0s)Pn AkAQ%)6qV TD.t) 支票陈票人cheque drawer
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* 7Q0vwKC8> 76(/(v.x dJ.up*aR 持票人cheque holder
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NC# y&L Lx[8^ XImX1GH 不记名支票cheque to bearer||bearer cheque
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Rj= p1!-|Sqq D%~"]WnZ\Q ^TEFKx}PX 记名支票||认人支票cheque to order
wK!7mZ %;,4q B
"@YtxYTW- C8KV<k 到期支票antedated cheque
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J/NYV Go)}%[@w aNUMF 未到期支票postdated cheque
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aay 保付支票certified cheque
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%m##i 未获兑现支票,退票returned cheque
2sYz$ZGC"# KGrYF 2(km]H^ 1v inO! 横线支票crossed cheque
"#P#;]\ ` 0-:dzf y7vA[us >Z>sR0s7 普通横线general crossing
:Q ?p^OC nCDG PzJ v;#0h7qd >02p,W6S> 特别横线special crossing
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{:& g>QN9v}) Y-+JDrK {hoe^07XK 空白支票blank cheque
y#FFxSH> umN4|X 8x-(7[#e<g q+
`QiPj 失效支票,过期支票stale cheque
[8&+4< G4ycP8 O7m-_#/\ dEkAUH 普通支票open cheque
]"'1-h91 /vpwpVHIpG 6!H,(Z]j >z73uKA( 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
^ywDa^;- T^q^JOC4 QZJnb%
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%;mi,M 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
P 1 K^P&3H*(/n UG3}|\.u hFnUw26P 支票换现金||兑现to cash a cheque
|Mgzb0_IiQ *y', eB qMw_`dC _na/&J6
清理票款to clear a cheque
YMVmpcz iUs_)1 [=cYsW%WG |.;]e[& 保证兑现to certify a cheque
WWC&-Ni 39I|.B" ={51fr/C% O:ACp<@ 填写支票数额to fill up a cheque
d[Zx [=h Gl"hn J:OP*/@=' *=tA },`\7 支票上划线to cross a cheque
{$>.I Y#+Ws0wN WVz2 b zj '}:(y$9.` 开发支票to make out a cheque
}2S)CL= wc-v]$DW db@^CS[P %<8r`BMo 签发支票,开立支票to draw a cheque||to issue a cheque
%Y,Ru)5} Nw(hN+_u !tb!%8{~ h!Y##_&&4 透支支票to overdraw a cheque
:yTr:FoF bjI3xAs~ hj{)6dBX% h50]%tp\ 背书支票to endorse a cheque
P4.)kK.3q| y:_>R=sw QO>';ul5 ?9>wG7cps7 请付票款||清付票款to pay a cheque||to honour a cheque
N1$PW~)Y kU#k#4X4g Fnay{F8z G6lC[eK 支票退票to dishonour a cheque
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K ";7/8(LBZ r4<As` & 拒付支票to refuse a cheque
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K 拒付支票to stop payment of a cheque
Z9|A"[b An^)K y#8 W1%{x F1BXu@~e( 提示要求付款to present for payment
PKC0Dt;F. l<+PA$+}} 'X6Z:dZY 4O.R=c2}7> 见票即付持票人payable to bearer
;$e)r3r`LV o7WAH@g \)6bLB!
`)4v Q+A> 支付指定人payable to order
EUVD)+it f=VlO d pzaU'y#PM ^q#[oO 已过期||无效out of date||stale
UFu0{rY_ '.<c[Mp lw99{y3<< .p> ".q
I 请给出票人R/D||refer to drawer
@vXXf/ z] -m<#1 |"S#uJW R MOs1<D 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
*|y$z+g/ &:u3-:$:9 t\'MB }0Uh<v@ 文字与数字不一致words and figures differ
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mMy* >B=s+}/ME t;/uRN*. 0
f$96sl 支票
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m#i4_F=^b 时间已过account closed
AzSu_ YllZ5<} `#wEa'v6 ]$ Nhy8- 更改处应加盖印章alterations require initials
:zq Un&k& ?1c7wEk d*VvQU8C "I:* x X[WX#'f
$Dx*[.M3> 时间已过effects not cleared
[CfZE Pk;yn; []aw;\7}Y 3$q#^UvD 停止付款payment stopped
w{|`F>f9 6R^32VeK($ rx 74v! _|cSXZ| 支票毁损cheque mutilated
BD;T>M EJMd[hMhe (aC=,5N }{j@q~w>$ 汇款||寄钱to remit||to send money
- 0q263z I )vR 9I2&Vx=DSt rXT? w]4 寄票供取款||支票支付to send a cheque for payment
,c$tKj5ulQ "S6";G^I : _:)S >5Lp; 寄款人a remitter
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" U1Fo #L D29Lu(f
收款人a remittee
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$=p4bf <82&F mDZA\P_ 国外汇票foreign Bill
hY%} x5ntU 3{t[>O; 94dd )/a S ~h*U2 国内汇票inland Bill
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8zn w xte
~/)]`w 跟单汇票documentary bill
#.*w) _h \L6. Xx[,n-rA E@xrn+L>- 空头汇票accommodation bill
iymN|KdpaZ %Cqp88] <]KQ$8dtD nh5=0{va|L 原始汇票original bill
1W\wIj. \xl$z*zI IzUpkwN
~8mz.ZdY 改写||换新票据renewed bill
hDSf>X_*_G L[D+= &g5PPQ18 4@Db $PHs 即期汇票sight bill||bill on demand
N\Lu+ x5 OaY89ko X
<C fy na~ FT[3C …days after date||…days after date…日后付款
Ri_2@U- @#N7M2/ w|S b`eR ZYY2pY 1 …months after date||…months after date…月后付款
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9u_2< 见票后…日付款…days after sight||…days sight
[:gg3Qzx lOeX5%$Z & C)1( G,$nq4 见票后…月付款…months after sight||…months sight
Kx)PK l-v m`-_# i.Y2]1 ;ZAwf0~ 同组票据set of bills
\n,L600`q *w _ o8!3- zT6nC5E bfoTGi
单张汇票sola of exchange||sole of exchange
=j- ,yxBvJ `|Di?4+6% D QxuV1 '/03m\7 远期汇票usance bill||bill at usance
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4] 长期汇票long bill
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jVE j|Vl\Z&o) 短期汇票short bill
,'`yh|}G\ bsU$$; fw,,cu`YA cf"&22TQ+Z 逾期汇票overdue bill
k]r4b`x` hR7uAk_? u1y>7,Z6W G93V=Bk= 宽限日期days of grace
?G',Qtz<K ?uL-qsU PcT] \rxjvV4fcZ 电汇telegraphic transfer (T.T)
579D 9,_~qWw _,
(s =gJ{75tV3 邮汇postal order||postal note (Am.)||post office order||money order
v .C :fL7"\
pf~ \C>IVz<O =Jw*T[ E 本票promissory note (P/N)
71AYDO H^S<bZ )mOM!I7D@ l\V1c90m 押汇负责书||押汇保证书letter of hypothecation
`Rt w'Uz j[dZ*Jr_
WZ,k][~ }1k?t h 副保||抵押品||付属担保物collateral security
=,N"% } b?iPQ$NyQ ,T
zlW\?\ t(roj@!x_o 担保书trust receipt||letter of indemnity
?32~%?m LB]3-FsU+ _)= e`9% ] WYub1 承兑||认付acceptance
e4Ibj/ 9{A4> v8 =#1YB;
ZLKbF9lo 单张承兑general acceptance
m5N,[^- j?o6>j \Q}Y"oq PbvA~gm 有条件承兑qualified acceptance
L#a!fd P~!,"rY w$iPFZC' f!YlYk5 附条件认付conditional acceptance
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3\B /2=9i84 x5PM]~"p sDg1nKw( 部分认付partial acceptance
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