注冊(cè)會(huì)計(jì)考試常見(jiàn)英語(yǔ)單詞輔導(dǎo)(一)
會(huì)計(jì)報(bào)表statement of account
往來(lái)帳目account current
現(xiàn)在往來(lái)帳||存款額current accout
銷貨帳account sales
共同計(jì)算帳項(xiàng)joint account
未決帳項(xiàng)outstanding account
貸方帳項(xiàng)credit account||creditor account
借方帳項(xiàng)debit account||debtor account
應(yīng)付帳||應(yīng)付未付帳account payable
應(yīng)收帳||應(yīng)收未收帳account receivable
新交易||新帳new account
未決帳||老帳old account
現(xiàn)金帳cash account
流水帳running account
暫記帳||未定帳suspense account
過(guò)期帳||延滯帳overdue account||pastdue account
雜項(xiàng)帳戶sundry account
詳細(xì)帳單||明細(xì)表detail account
呆帳bad account
會(huì)計(jì)項(xiàng)目title of account
會(huì)計(jì)薄||帳薄account-book
營(yíng)業(yè)報(bào)告書(shū)||損益計(jì)算表account of budiness||business report
借貸細(xì)帳||交驗(yàn)帳account rendered
明細(xì)帳account stated
與…銀行開(kāi)立一戶頭to open an account with
與…銀行建立交易to keep account with
繼續(xù)記帳to keep account
與…有交易to have an account with
作成會(huì)計(jì)帳||有往來(lái)帳項(xiàng)to make out an account with
清算||清理債務(wù)to make up an account
清潔帳目||與…停止交易to close ones account with
結(jié)帳to close an account
清理未付款to ask an account||to demand an account
結(jié)清差額to balance the account with
清算to settle an account||to liquidate an account||to square an account
審查帳目||監(jiān)查帳目to audit an account
檢查帳目to examine an account
轉(zhuǎn)入A的帳戶to charge the amount to As account
以計(jì)帳方式付款to pay on account
代理某人||為某人on ones account||on account of one
為自己計(jì)算||獨(dú)立帳目on ones own account
由某人收益并負(fù)風(fēng)險(xiǎn)on ones account and risk||for ones account and risk
由某人負(fù)擔(dān)for ones account||for account of one
按某人指示||列入某人帳戶by order and for account of one
列入5月份帳目for May account
編入某中帳項(xiàng)下to pass to the account of||to place to the account of
寄出清算書(shū)to send in an account||to send in render an account
支票薄cheque book
支票陳票人cheque drawer
持票人cheque holder
不記名支票cheque to bearer||bearer cheque
記名支票||認(rèn)人支票cheque to order
到期支票antedated cheque
未到期支票postdated cheque
保付支票certified cheque
未獲兌現(xiàn)支票,退票returned cheque
橫線支票crossed cheque
普通橫線general crossing
特別橫線special crossing
空白支票blank cheque
失效支票,過(guò)期支票stale cheque
普通支票open cheque
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount
加10%費(fèi)用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges
支票換現(xiàn)金||兌現(xiàn)to cash a cheque
清理票款to clear a cheque
保證兌現(xiàn)to certify a cheque
填寫(xiě)支票數(shù)額to fill up a cheque
支票上劃線to cross a cheque
開(kāi)發(fā)支票to make out a cheque
簽發(fā)支票,開(kāi)立支票to draw a cheque||to issue a cheque
透支支票to overdraw a cheque
背書(shū)支票to endorse a cheque
請(qǐng)付票款||清付票款to pay a cheque||to honour a cheque
支票退票to dishonour a cheque
拒付支票to refuse a cheque
拒付支票to stop payment of a cheque
提示要求付款to present for payment
見(jiàn)票即付持票人payable to bearer
支付指定人payable to order
已過(guò)期||無(wú)效out of date||stale
請(qǐng)給出票人R/D||refer to drawer
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數(shù)字不一致words and figures differ
更改處應(yīng)加蓋印章alterations require initials
停止付款payment stopped
支票毀損cheque mutilated
匯款||寄錢(qián)to remit||to send money
寄票供取款||支票支付to send a cheque for payment
寄款人a remitter
收款人a remittee
國(guó)外匯票foreign Bill
國(guó)內(nèi)匯票inland Bill
跟單匯票documentary bill
空頭匯票accommodation bill
原始匯票original bill
改寫(xiě)||換新票據(jù)renewed bill
即期匯票sight bill||bill on demand
…days after date||…days after date…日后付款
…months after date||…months after date…月后付款
見(jiàn)票后…日付款…days after sight||…days sight
見(jiàn)票后…月付款…months after sight||…months sight
同組票據(jù)set of bills
單張匯票sola of exchange||sole of exchange
遠(yuǎn)期匯票usance bill||bill at usance
長(zhǎng)期匯票long bill
短期匯票short bill
逾期匯票overdue bill
寬限日期days of grace
電匯telegraphic transfer (T.T)
郵匯postal order||postal note (Am.)||post office order||money order
本票promissory note (P/N)
押匯負(fù)責(zé)書(shū)||押匯保證書(shū)letter of hypothecation
副保||抵押品||付屬擔(dān)保物collateral security
擔(dān)保書(shū)trust receipt||letter of indemnity
承兌||認(rèn)付acceptance
單張承兌general acceptance
有條件承兌qualified acceptance
附條件認(rèn)付conditional acceptance
部分認(rèn)付partial acceptance
拒付||退票dishonour
拒絕承兌而退票dishonour by non-acceptance
由于存款不足而退票dihonour by non-payment
提交presentation
背書(shū)endorsement||indorsement
無(wú)記名背書(shū)general endorsement||blank endorsement
記名式背書(shū)special endorsement||full endorsement
附條件背書(shū)conditional endorsement
限制性背書(shū)restrictive endorsement
無(wú)追索權(quán)背書(shū)endorsement without recourse
期滿||到期maturity
托收collection
新匯票||再兌換匯票re-exchange||re-draft
外匯交易exchange dealing||exchange deals
匯兌合約exchange contract
匯兌合約預(yù)約forward exchange contract
外匯行情exchange quotation
交易行情表course of exchange||exchange table
匯價(jià)||兌換率exchange rate||rate of exchange
官方匯率official rate
掛牌匯率||名義匯率nominal rate
現(xiàn)匯匯率spot rate
電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate
兌現(xiàn)率||兌現(xiàn)匯率demand rate
長(zhǎng)期匯率long rate
私人匯票折扣率rate on a private bill
遠(yuǎn)期匯票兌換率forward rate
套價(jià)||套匯匯率||裁定外匯行情cross rate
付款匯率pence rate
當(dāng)日匯率||成交價(jià)currency rate
套匯||套價(jià)||公斷交易率arbitrage
匯票交割||匯票議付negotiation of draft
交易人||議付人negotiator
票據(jù)交割||讓與支票票據(jù)議付to negotiatie a b
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