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。
6HoqEku/Q 会计报表statement of account
6M ^IwE ^P`NMSw R?cUy8?'S kdp%
!S%2 往来帐目account current
pDu{e>S|: 'p%=<0vrr d%0+i/p Dv&>*0B 现在往来帐||存款额current accout
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|_GV}#_ x#VyQ[ok b~7Jh:%@; kt^yj"C> 销货帐account sales
CRFCqmevR lT]=&m> pb#mg^8 mjb
{~ 共同计算帐项joint account
WwuZ(>| >$\Bu]{1 F|9+ +) v*SAI]{#~ 未决帐项outstanding account
C.~j'5N x?"#gK`3; e}A&V+ $X*mdji 贷方帐项credit account||creditor account
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U XS?gn.o\ ,CciTXf 借方帐项debit account||debtor account
mOP4z' hq#kvvi{f 9R
p2W yGTziv! 应付帐||应付未付帐account payable
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Wsd| kxU brh=NAzt uWjN2#&, `>6T& 应收帐||应收未收帐account receivable
~,"N[Q 4KXc~eF[M" ,_jC$ c%z'xM 新交易||新帐new account
!KcWH9 G2`${aMS P7:d ly[,q _;hf<|c 未决帐||老帐old account
?CP2AK w{!(r ^T6S()G %@?A_jS 现金帐cash account
~.^AL}zm_ ,2L$G&? xzsdG?P <8!
Tq 流水帐running account
~S*b |a-fE]{7 {E A1vo" jVO{$j 暂记帐||未定帐suspense account
Y9Z]i$qS&k d(-EcY>? `zA#z /> H4:&%"j7 过期帐||延滞帐overdue account||pastdue account
J0Z7l _Mk7U@j+9 B4h5[fPX %Jp|z? [/ 杂项帐户sundry account
! zL1;d eF~dQ4RZ NBYH;h P *$,
:m 详细帐单||明细表detail account
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cy@$uF{2 呆帐bad account
u0QzLi, lk3=4|?zsE LzML%J62 oDn|2Sdqd 会计项目title of account
v+G=E2Lhv B07v^!Z> AY,].Zg[
0.TaXbi 会计薄||帐薄account-book
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~ ?QZ"JX]) 营业报告书||损益计算表account of budiness||business report
ea'&xs#GK x79Ha, `R"~v/x U75Jp%bL 借贷细帐||交验帐account rendered
xtfBfA v{aq`uH b2,!g }I
up>c$jJ 明细帐account stated
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q1?&Ev^ ZfrVjUB -fS.9+k0/ 与…银行开立一户头to open an account with
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WW D^Jk@<* MUnEuhXTr UCWV2Mu 与…银行建立交易to keep account with
lVOu)q@l7g R:X0'zeRr f>`dF?^6 `d7n?|pD 继续记帐to keep account
9KWuN:Sg km~Ll '2^7-3_1 Ae]sGU|?' 与…有交易to have an account with
L){iA-k;Ec w| `h[/, 0:w"M<80 'k;rH!R 作成会计帐||有往来帐项to make out an account with
U_x )#,4 BTgG4F/) #Cpd9| hj'(*ND7z 清算||清理债务to make up an account
HY)-/ ;X*cCb`h o1M$.* 7d LuX 清洁帐目||与…停止交易to close ones account with
!?c|XdjZ .<@8gNm3 }PTV] q% V"c
6Kdtd 结帐to close an account
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e?)g DL$@?.?I }=c85f~i 清理未付款to ask an account||to demand an account
_ODbY;M _S>JKz QQWadVQo }zhGS!fO 结清差额to balance the account with
lOtDqb& |{CfWSB7~@ SkmT`*v@ *S2ypzwRZ, 清算to settle an account||to liquidate an account||to square an account
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,SiA-3* }Y;K~J 审查帐目||监查帐目to audit an account
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Hy%M%R3 检查帐目to examine an account
(1#J% rqY`8Ry2M <J^MCqp!v 6Vz9?puD 转入A的帐户to charge the amount to As account
8ji_#og iyg*Xbmi~. Hv2De0W 9I4K
}R 以计帐方式付款to pay on account
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D50:% Q)IKOt;N] 代理某人||为某人on ones account||on account of one
8P|D13- Q Evedc*z~P =
>_\fNy lhqg$lb 为自己计算||独立帐目on ones own account
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iKT [=c PpAu!2lt9 由某人收益并负风险on ones account and risk||for ones account and risk
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~ JU)dr4S? >Z'NXha 由某人负担for ones account||for account of one
<$IM8Y5p+w NA ~Vg8 g\&g N T( U_ 按某人指示||列入某人帐户by order and for account of one
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] De'_SD|= ^G}47( 列入5月份帐目for May account
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9 zd >t-?g &7K?w~ T7hcnF$ 编入某中帐项下to pass to the account of||to place to the account of
Q o{/@ -#N.X_F #Up86(Z h eV=)8 寄出清算书to send in an account||to send in render an account
ddJe=PUb ?fi,ifp*|l #ML%ij 1 woGAf)vV# 支票薄cheque book
rWR}Stc@] !xo{-@@wS T?ZRiR)@ + |n*b 支票陈票人cheque drawer
?kbiMs1;u l~w2B>i) f'EuY17w Lr~=^{ 持票人cheque holder
a%/9v"} _x(o*v[Pt UCB/=k^m Oi8.8M 不记名支票cheque to bearer||bearer cheque
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_A!'sm@) 记名支票||认人支票cheque to order
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4t P3+5?.p. dx MOn 到期支票antedated cheque
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'7hu 2i5 f!Y?S 未到期支票postdated cheque
9PXFRxGA =Y|VgV cUKE Ug>~Rq] 保付支票certified cheque
?PeJlpYzV 5q3JI saBVgSd =.Pw`. 未获兑现支票,退票returned cheque
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0l )~i'' '3/4?wi 横线支票crossed cheque
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ype$ c U)fc*s 普通横线general crossing
<\rT%f}3^ <J<{l :}'=`wa kCWV r 特别横线special crossing
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nsLf?>] 空白支票blank cheque
sBj(Qd k:t]s_`< 6tgt>\y Pr':51( 失效支票,过期支票stale cheque
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wN_Vfb (y=C_wvqZ n\Z!ff/ 普通支票open cheque
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打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
:3v}kLO7| EizKoHI-z tU }h~&M w1Nm&}V 加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
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-nF lPm\ l%k\JY- (5$!MUS~9 [%"|G9 支票换现金||兑现to cash a cheque
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<GS^ 清理票款to clear a cheque
DrKP%BnS B]nEkO'a: Q3kdlxXR [owWiN4`s 保证兑现to certify a cheque
/hr7NT{e%v f',Op1o }*M6x;t 2%DSUv:H% 填写支票数额to fill up a cheque
xgwY@'GN G,&<<2{(f; i?p$H0bn Fco`^kql.D 支票上划线to cross a cheque
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: |>h7v )tC5Hijq, 开发支票to make out a cheque
zU5v /'h>d #3i3G(mQ "3X2VFwoJ 2,DXc30I 签发支票,开立支票to draw a cheque||to issue a cheque
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6 Vh'P&W?[ |B?cVc0 +%+tr*04O 透支支票to overdraw a cheque
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uZ<quwWg :i0uPh\0 Yz<3JRw Yxr>"KH6a 背书支票to endorse a cheque
8r*E-akuyr %6|nb:Oa 52@C9Q, |UkR'Ma 请付票款||清付票款to pay a cheque||to honour a cheque
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-WY<zJ 支票退票to dishonour a cheque
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9:{m 拒付支票to refuse a cheque
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s % 拒付支票to stop payment of a cheque
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,eI'mf 提示要求付款to present for payment
57'*w]4f G~F b Q7HRzA^- `
)/vq-9 见票即付持票人payable to bearer
~k"=4j9 B al`y aHV;N#Lx3 ?k+xSV 支付指定人payable to order
+cJL7=V& 0CWvYC%e 1jx:;j h\$$JeSV] 已过期||无效out of date||stale
j@AIK+0Qc YDIG,%uv 2bv=N4ly U&g@.,Y# 请给出票人R/D||refer to drawer
)cW#Rwu_A4 g&^quZ"H .r|tSfm6 q}b
dxa 存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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i`Z$ |.(dq^ )Oq|amvC $By<$ 文字与数字不一致words and figures differ
rF3wx. S50k>_a; .ODU ^4y,W]JUDt 支票
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7!evm;A 时间已过account closed
u]g%@3Pn e+=y*OmQ jrCfWa}z jSJqE_ 1 更改处应加盖印章alterations require initials
w_ akn t T m~w[~flgZ b10cuy|a/X w0[6t#$F N,<uf@LQ
h!M 时间已过effects not cleared
T"(&b~m2b4 1m'k|Ka 6{@w="VT
+Te\H 停止付款payment stopped
T tfo^ksw 2VPdw@"~} ud63f`W]4 0B[="rTS7# 支票毁损cheque mutilated
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\ ]N/=Dd+| 7dN*lks rbul8(1h 汇款||寄钱to remit||to send money
mWv3!i;G<s zZ:>do\2 UgRhWV~f0 kAKK bmE 寄票供取款||支票支付to send a cheque for payment
R1s`z|? V~UN ~b(i&DVK ru'F6?d 寄款人a remitter
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EQ@IS:Y XP`Nf)3{Yd
FX;QG94! 收款人a remittee
:)8VdWg t;){D:]k ]q\b,)4
e 2_)\a(.Qu 国外汇票foreign Bill
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ac *tGY6=7O +[Dx
?XM 国内汇票inland Bill
3D6RLu SDL7<ZaE "N;`1ce I.I`6(Cb 跟单汇票documentary bill
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6 [k\@&V- D,FHZDt JX<)EZ!F 空头汇票accommodation bill
NxfOF <:_wbVn- t1]K<>g UJ%R
原始汇票original bill
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\1J zh%#Y_[R 改写||换新票据renewed bill
\c,ap49RC S2E8Gq9 AWcLUe { qjwxhabc 即期汇票sight bill||bill on demand
B)$| vK= X3(tuqmi .
n TwPrG 85>05? …days after date||…days after date…日后付款
*F WMn. }~2LW" 1' 88Ey12$ M\vwI" …months after date||…months after date…月后付款
vx\r!] AW%50V Y$o<6[7 zy?.u.4L 见票后…日付款…days after sight||…days sight
"33Fv9C#bK C,wL0Yj[ 9K.Vb1& :1 ^LsLr5 见票后…月付款…months after sight||…months sight
5]~'_V p5Z"|\ _> f`!PlB| :8I9\eet3 同组票据set of bills
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~ 9Q.rMs>qj 09|K>UC)v i3dkYevs? 单张汇票sola of exchange||sole of exchange
vNVox0V ZLc -RM :D euX ?:pP8/y 远期汇票usance bill||bill at usance
l~1Oef#y EH$1fv
E Ut*`:]la ICpAt~3[M 长期汇票long bill
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?ik6 >c1!p]&V 短期汇票short bill
>l]Xz*HE Sw:7pByjI R}'bP P !AEf#1 逾期汇票overdue bill
LVX[uWEM y.anl lyIl-!| kv]~'Srk 宽限日期days of grace
bhID#& +:8fC$vVfC *e<[SZzYZ NYyh|X:m 电汇telegraphic transfer (T.T)
wZG\>9~ bT\1> 2I%MAb&1@ pSoiH<33 邮汇postal order||postal note (Am.)||post office order||money order
7zA'ri3w dOa+(fMe 'ZT^PV\ 46$._h
P 本票promissory note (P/N)
dpJ_r>NI M:XSQ["6>V wE[]6\
_x1 u_hD}V^x4 押汇负责书||押汇保证书letter of hypothecation
O#b6mKPt;t +$u$<z3Q 2gc/3*F8 48c1gUwoP 副保||抵押品||付属担保物collateral security
{`J)j6; RwKdxK+; (XeE2l2M ks"|}9\%< 担保书trust receipt||letter of indemnity
?<V?wsp E;,u2[3 B&\IGWG( ~Am,%"%
\ 承兑||认付acceptance
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mJi 'w!Cn> ,X#2\r<| Hx#;Z 单张承兑general acceptance
4\y/'`xm)6 BZ:H`M`n ->sm+H-* XDsx3Ws 有条件承兑qualified acceptance
r) H
Hwh{9 i8`Vv7LF lU@]@_< mZk]l5Lc 附条件认付conditional acceptance
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>[MX:Yh +Fuqchjq P=7zs;k 部分认付partial acceptance
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