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。
{tE9m@[AF 会计报表statement of account
10?+6*d 2%!yV~Z Mk-zeq<2z n-djAhy 往来帐目account current
Y)V)g9 iX]tL:,~i =Oyn< utSW> 现在往来帐||存款额current accout
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%=,x c&>S f2*e&+LjTP 0j\} @ 销货帐account sales
5t=7- ya`Z eQ-p OSu/!Iv\ }BFX7X 共同计算帐项joint account
-] @cUx "`6pF8k $I*<gn9 !xD$U/%c 未决帐项outstanding account
Vi9Kah+ |3]#SqX
dbe\ YE nO#a|~-)) 贷方帐项credit account||creditor account
(T65pP_P 7 5MX7V4ist >;^t)6 #[od
jSb 借方帐项debit account||debtor account
_&SST)Y| d?6\ 8x~'fzf;Sq WALK@0E 应付帐||应付未付帐account payable
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%9Tu S UBrFsA q1Sr#h| k-jlYHsA 应收帐||应收未收帐account receivable
*8% nbR ;owU]Xk%8K D~Rv"Hh 2G&H[` 新交易||新帐new account
|s!<vvp] G=(j
a?d wn Q% 'Eo vp|.x |@ 未决帐||老帐old account
]^>RBegJBO 7X{@$>+S boeIO\2}P0 ET\>cxSp 现金帐cash account
=WEWs4V5A P0c6?K6 j 0Qr|!B:+9) |_\q5?S 流水帐running account
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HO}eu 6[T)Q ^0` 2= RQ,@s 暂记帐||未定帐suspense account
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V'~> =`EVg>+^ 过期帐||延滞帐overdue account||pastdue account
l\6.f_ ,<O|#`?"@G ^!7|B3` ~Q2,~9D
kc 杂项帐户sundry account
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O G\C>fwrP_ zlhU[J}"1| ekPn`U 详细帐单||明细表detail account
v$~ZT_"(9 4c,{Js ;\54(x}|K S{S.H?{F
呆帐bad account
#gSIa6z1W -~TgA*_5] OV`#/QL |IZFWZd 会计项目title of account
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? oQ_qleuo t-Zk)*d/0 js[H $ 会计薄||帐薄account-book
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kv D.,~I^W xG8z4Yu yIf>8ed]# 营业报告书||损益计算表account of budiness||business report
i{MzQE+_^ D8=a +!l- qwvch^?>FQ t@+z r3 借贷细帐||交验帐account rendered
]}9D*V 9
t"/@CH{ *3h!&.zm 5^e|802 明细帐account stated
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!zdV 7b
hJt_`Q V~4yS4 BE,H`G #h 与…银行开立一户头to open an account with
OcZ8:`=% K)
nn;j= QvDD
9D H}6fO 与…银行建立交易to keep account with
e)kVS}e? oF=UjA m:C |R-IL u= ydX 继续记帐to keep account
f1RX`rXf :eL
ja* A>Xt 5vk+ YnwP\Arfq 与…有交易to have an account with
l^4! oWcBQ| zf?U q &BkdC,o 作成会计帐||有往来帐项to make out an account with
`dm}|$X| EM0]"s@Lf DtOL=m]s vF.Ml 清算||清理债务to make up an account
Sj9NhtF]f Qh!h "] wf
/DLAC PP!}w 清洁帐目||与…停止交易to close ones account with
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Z;d gs9VCaIa 结帐to close an account
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FA#8 清理未付款to ask an account||to demand an account
JB(P-Y#yyA Vv~:^6il 6),VN>j 1`l10f qU 结清差额to balance the account with
v@;!fBUt $S{]` + )@\m0bn
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D?@e,e 清算to settle an account||to liquidate an account||to square an account
%N0cp@Vz g@B,0JRh &Ez]pKjB h0n,WU/Kw 审查帐目||监查帐目to audit an account
-8D$ [@y( wwh)B92Y5 Kk<MS$Ov ]q|^?C 检查帐目to examine an account
K!onV3mR =~F.7wq*^ d}_%xkC .qG*$W2f 转入A的帐户to charge the amount to As account
/6d:l>4 \ws^L,h z9IJ%=R q+}Er*r 以计帐方式付款to pay on account
kK il]L `o,D[Jd A3c&V
T6Q p@bcf5' 代理某人||为某人on ones account||on account of one
d@0& Q2 @Ugt$ OX*5 yT{ }~3 %KHT 为自己计算||独立帐目on ones own account
:c^9\8S
2$%E:J+2:$ $jtXNE? "8YXFg 由某人收益并负风险on ones account and risk||for ones account and risk
7n*[r*$
cnwpd%]o ECF \/12 zMW[Xx! 由某人负担for ones account||for account of one
GUqhm$6a F^)SQ%xx pu9u
b. KWB;*P
C^ 按某人指示||列入某人帐户by order and for account of one
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xWtUZ ] f~mR_E ZJeTx.Gi6 :KL5A1{ 列入5月份帐目for May account
qH-':|h7 +Xjevg6DU 4_B1qN
S|HnmkV66 编入某中帐项下to pass to the account of||to place to the account of
__N#Y/e ] M,j3 z# Rr0@F`"R =f*Wj\ 寄出清算书to send in an account||to send in render an account
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;mYj`/Yj (hv>vfY@ ,@*Srrw 支票薄cheque book
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OA /"*eMe!= 支票陈票人cheque drawer
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hB:}0@l6p= ;[>g(W+ Z 71
.* 持票人cheque holder
d:V6.7>, x!@P|c1nKC j(S
BpM \L@DDK|"`6 不记名支票cheque to bearer||bearer cheque
RN"O/b}qQ MU/3**zoW !<P|:Oo*Dl E")g1xGaK 记名支票||认人支票cheque to order
%Z#s9QC }co*%F{1 ^&mJDRe '3MCb 到期支票antedated cheque
; OpN&q+ hn@T ]k ZXR#t?D F3L'f2yBG 未到期支票postdated cheque
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4RH ;}
BDEBl :J{| /"== 保付支票certified cheque
Mx<?c X\a*q]"_ 6HyndB^ N3`EJY_|V 未获兑现支票,退票returned cheque
=gjq@N]lAW m.K@g1 G aN/0'V|&ym h/t{=
@
.5 横线支票crossed cheque
Zoi\r s^n}m#T I|#1u7X%] 1sT%g}w@| 普通横线general crossing
}>|M6.n " 8.'[>VzBL [4_JK 7oK7f=*Q 特别横线special crossing
]S=AO/' |QIFtdU5T %SX)Z
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<DiYxK 空白支票blank cheque
L`M.Htm8 N4wv'OrL] xp4w9.X5( mimJ_=]DC 失效支票,过期支票stale cheque
covr0N) bJz}\[z X}/{90UD Y<vsMf_U
普通支票open cheque
RKY~[IQ, R6N+c\W ![{>$Q?5
@4'bI) 打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
!p4y@U{ b"t<B2N 5yHarC soH
M5<U 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
4K(AXk *,UD&N_)*6 uP:Y[$O (61_=,jv\h 支票换现金||兑现to cash a cheque
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WP@IV;i b~1]}9TJ G9/5KW}- 清理票款to clear a cheque
!w!}`|q U8T"ABvFP AV%?8- sUfYEVjr 保证兑现to certify a cheque
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tJ_azt L+c7.l.yT D};zPf@!p 填写支票数额to fill up a cheque
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_sx: 支票上划线to cross a cheque
|b@H]c;" 3N'f Hy }SdI _sLe C^o9::ER 开发支票to make out a cheque
<h$Nh0 ,Tb~+z|-[ M<A*{@4$w& 8fn7! 签发支票,开立支票to draw a cheque||to issue a cheque
Y=%SK8]Q; 5kK:1hH7 cmzu
@zq N(%%bHi#V 透支支票to overdraw a cheque
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eYER"E C)7T'[ 背书支票to endorse a cheque
B]`!L/ Y7vTseq H O^3v34ZO JYY:~2
请付票款||清付票款to pay a cheque||to honour a cheque
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uB(16|W>S RG'Ft]l92N 支票退票to dishonour a cheque
ad\?@>[I hnQDm$k J3]W2m2Zw _h%
:Tu 拒付支票to refuse a cheque
wknr^A 6,ZfC<) 3f u*{8.XZ U{IY
F{;@ 拒付支票to stop payment of a cheque
73-*|@6 )JO#Z( @>wD`<U| lZY0A#
提示要求付款to present for payment
3'd(=hJ45$ kQ,#NR/q6 s`j QX\{ Quc,,#u 见票即付持票人payable to bearer
I9! eL4e pjC2jlwm* &
C~R* 5E~?hWAv 支付指定人payable to order
j>2Jw'l;? (,5oqU9s@ Xq3n7d. U4DQ+g(A 已过期||无效out of date||stale
xbh4j!FD$ kOe%w-_ v
v2N;/;I 56;(mbW 请给出票人R/D||refer to drawer
7eQE[C ugtzF )KZ1Z$< `y&d 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
y$n7'W6 G}o?lo\#h 6^W6As0 C
m~h\+" 文字与数字不一致words and figures differ
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3a5f ND w+bR- jlmP1b9 5yvaY
"B 支票
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\JJ>y 时间已过account closed
b-/zt Z@u ?;{
fqeJz "[` .I*WNo :NB,Dz+i 更改处应加盖印章alterations require initials
r52X}Y L{v^: [C GFzxz$ ;z6Gk&? Wvhg:vup
pUvbIbg+ 时间已过effects not cleared
-{Lc?= y-UutI& |{#=#3X s\c*ibxM, 停止付款payment stopped
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S'g% aZ$$a+ ?/mk FDN 支票毁损cheque mutilated
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x1"uH OSQt:58K dcFqK~ +O<0q"E 汇款||寄钱to remit||to send money
]!>ThBMa Z[.+Wd\)-9 &&iZ?JteZ A#s`!SNv 寄票供取款||支票支付to send a cheque for payment
>".,=u' l2DhFt$!= U] 2fV|Hn 9/lCW 寄款人a remitter
8S&Kf>D -Yaw>$nJ {VWUK`3 PZ/ g
D 收款人a remittee
nwwKef( j1!P:( u$%>/cv $}d| ~q\ 国外汇票foreign Bill
,2F4S5F~rC S~"1q 0 7m;2M]BRi X-
oHQu5 国内汇票inland Bill
qp(F}@ r7tN(2;5 qyP|`Pm4 sSLs%)e|: 跟单汇票documentary bill
I0 y+,~\ `{g8A P3 >uN`q1?l' O?uT'$GT 空头汇票accommodation bill
0B(<I?a/ 2Wlk] gf]biE"k X\SZ Q[gN 原始汇票original bill
Az.k6)~ G Q&9b_ J@ x%TA B;'Dh<J1 改写||换新票据renewed bill
15Vb`Vf`N W_EM
k )hH9VGZq( W11Wv& 即期汇票sight bill||bill on demand
9I>+Q& ..qAE.%% H'myd=*h~8 ^/K\a
, …days after date||…days after date…日后付款
@Taj++ua 7<Fp3N 3 ; Xy\7tx n{F$
,a …months after date||…months after date…月后付款
%H:uE*WZ `BKo`@ +zxj-diM
0N3 cC4! 见票后…日付款…days after sight||…days sight
Nw@tlT4 ScrE tN N> RabD tE0DST/ 见票后…月付款…months after sight||…months sight
\oF79 @;}bBHQz{p *F+t`<2 -bHQy: 同组票据set of bills
de{KfM`W; &6A'}9Ch D'aq^T' !|`G<WD 单张汇票sola of exchange||sole of exchange
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2y9] 6#XB'PR2p -Sa
H_Nuj 远期汇票usance bill||bill at usance
^4^1)' % I]P'wav~O <@FOqi{o{ O=}4?Xv 长期汇票long bill
<}b`2/wP ^yUel.N5" $x5P
5^Y <va3L y)c& 短期汇票short bill
U0'> (FP~2 9l2,:EQ* v_f8zk k"|4
LPv[ 逾期汇票overdue bill
3*$A;%q {S(d5o8 Z%
~
j) <A&mc,kj 宽限日期days of grace
Go3EWM`Cd8 2't<Hl1qN
?Y2ZqI Pw/Z;N;:V 电汇telegraphic transfer (T.T)
h)BRSs?v_D N2uxiXpQZ= b7g\wnV8z Vu '/o[nF> 邮汇postal order||postal note (Am.)||post office order||money order
U'zW; Lt ]Mi
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q oK&LYlU R0y={\*B5k 本票promissory note (P/N)
`m?%{ \ w#eD5y~'oo Q=J"#EF
s Eq^k @ 押汇负责书||押汇保证书letter of hypothecation
2#l<L># {.$5:<8aC ]kq{9b'; 'M185wDdAl 副保||抵押品||付属担保物collateral security
Z`nHpmNM R%o:'
-~ |cStN[97% emOd<C1A 担保书trust receipt||letter of indemnity
Yu-e|: L<!}!v5ja ~n%~ Z|mMF /kE3V`es 承兑||认付acceptance
pkpD1c^ V%'`nJ! wEENN_w 3}=r.\]U 单张承兑general acceptance
{8UYu2t &=H{ 36i@
$A"kHS7T !TY9\8JzV 有条件承兑qualified acceptance
F<q'ivj:w TjxZ-qw< GVk&n"9kp 24PE
t%2 附条件认付conditional acceptance
3TqC.S5+ Vrn. #d 8A}w}h q65KxOf` 部分认付partial acceptance
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