综合辅导之词汇:金融会计相关词汇1
文章来源: 文章作者: 发布时间:2007-06-14 02:50 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
会计报表statement of account

  往来帐目account current

  现在往来帐||存款额current accout

  销货帐account sales

  共同计算帐项joint account

  未决帐项outstanding account

  贷方帐项credit account||creditor account

  借方帐项debit account||debtor account

  应付帐||应付未付帐account payable3

  应收帐||应收未收帐account receivable

  新交易||新帐new account

  未决帐||老帐old account

  现金帐cash account来源:www.examda.com

  流水帐running account

  暂记帐||未定帐suspense account

  过期帐||延滞帐overdue account||pastdue account

  杂项帐户sundry5 account

  详细帐单||明细表detail account

  呆帐bad account

  会计项目title of account

  会计薄||帐薄account-book

  营业报告书||损益计算表account of budiness||business report

  借贷细帐||交验帐account rendered

  明细帐account stated

  与…银行开立一户头to open an account with

  与…银行建立交易to keep account with

  继续记帐to keep account

  与…有交易to have an account with

  作成会计帐||有往来帐项to make out an account with

  清算||清理债务to make up an account

  清洁帐目||与…停止交易to close one's account with

  结帐to close an account

  清理未付款to ask an account||to demand an account

  结清差额to balance the account with

  清算to settle an account||to liquidate6 an account||to square an account

  审查帐目||监查帐目to audit7 an account

  检查帐目to examine an account

  转入A的帐户to charge the amount to A's account

  以计帐方式付款to pay on account

  代理某人||为某人on one's account||on account of one

  为自己计算||独立帐目on one's own account

  由某人收益并负风险on one's account and risk||for one's account and risk

  由某人负担for one's account||for account of one

  按某人指示||列入某人帐户by order and for account of one

  列入5月份帐目for May account

  编入某中帐项下to pass to the account of||to place to the account of

  寄出清算书to send in an account||to send in render an account

  支票薄cheque book

  支票陈票人cheque drawer

  持票人cheque holder8

  不记名支票cheque to bearer||bearer cheque

  记名支票||认人支票cheque to order

  到期支票antedated9 cheque

  未到期支票postdated cheque

  保付支票certified10 cheque

  未获兑现支票,退票returned cheque

  横线支票crossed cheque

  普通横线general crossing

  特别横线special crossing

  空白支票blank cheque

  失效支票,过期支票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%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges

  支票换现金||兑现to cash a cheque

  清理票款to clear a cheque

  保证兑现to certify11 a cheque

  填写支票数额to fill up a cheque

  支票上划线to cross a cheque

  开发支票to make out a cheque

  签发支票,开立支票to draw a cheque||to issue a cheque

  透支支票to overdraw12 a cheque

  背书支票to endorse13 a cheque

  请付票款||清付票款to pay a cheque||to honour a cheque

  支票退票to dishonour14 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

  见票即付持票人payable to bearer

  支付指定人payable to order

  已过期||无效out of date||stale

  请给出票人R/D||refer to drawer

  存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

  文字与数字不一致words and figures differ

  支票交换时间已过account closed

  更改处应加盖印章alterations require initials

  交换时间已过effects not cleared

  停止付款payment stopped

  支票毁损cheque mutilated

  汇款||寄钱to remit||to send money

  寄票供取款||支票支付to send a cheque for payment

  寄款人a remitter16

  收款人a remittee

  国外汇票foreign Bill

  国内汇票inland Bill

  跟单汇票documentary bill

  空头汇票accommodation bill

  原始汇票original bill

  改写||换新票据renewed bill

  即期汇票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

  见票后…日付款…days' after sight||…days' sight

  见票后…月付款…months' after sight||…months' sight

  同组票据set of bills

  单张汇票sola of exchange||sole of exchange

  远期汇票usance bill||bill at usance

  长期汇票long bill

  短期汇票short bill

  逾期汇票overdue4 bill

  宽限日期days of grace

  电汇telegraphic transfer (T.T)

  邮汇postal order||postal17 note (Am.)||post office order||money order

  本票promissory note (P/N)

  押汇负责书||押汇保证书letter of hypothecation

  副保||抵押品||付属担保物collateral security

  担保书trust receipt||letter of indemnity

  承兑||认付acceptance

  单张承兑general acceptance

  有条件承兑qualified acceptance

  附条件认付conditional acceptance

  部分认付partial acceptance

  拒付||退票dishonour

  拒绝承兑而退票dishonour by non-acceptance

  由于存款不足而退票dihonour by non-payment

  提交presentation

  背书endorsement||indorsement

  无记名背书general endorsement||blank endorsement

  记名式背书special endorsement||full endorsement

  附条件背书conditional endorsement

  限制性背书restrictive endorsement

  无追索权背书endorsement without recourse

  期满||到期maturity

  托收collection



点击收听单词发音收听单词发音  

1 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
2 debit AOdzV     
n.借方,借项,记人借方的款项
参考例句:
  • To whom shall I debit this sum?此款应记入谁的账户的借方?
  • We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱,只得给他寄去一张借条所要欠款。
3 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
4 overdue MJYxY     
adj.过期的,到期未付的;早该有的,迟到的
参考例句:
  • The plane is overdue and has been delayed by the bad weather.飞机晚点了,被坏天气耽搁了。
  • The landlady is angry because the rent is overdue.女房东生气了,因为房租过期未付。
5 sundry CswwL     
adj.各式各样的,种种的
参考例句:
  • This cream can be used to treat sundry minor injuries.这种药膏可用来治各种轻伤。
  • We can see the rich man on sundry occasions.我们能在各种场合见到那个富豪。
6 liquidate I3OyM     
v.偿付,清算,扫除;整理,破产
参考例句:
  • A unanimous vote was taken to liquidate the company.全体投票一致通过停业清理公司。
  • They have not hesitated in the past to liquidate their rivals.过去他们曾毫不犹豫地铲除对手。
7 audit wuGzw     
v.审计;查帐;核对;旁听
参考例句:
  • Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核,以确保其真实无误。
  • As usual,the yearly audit will take place in December.跟往常一样,年度审计将在十二月份进行。
8 holder wc4xq     
n.持有者,占有者;(台,架等)支持物
参考例句:
  • The holder of the office of chairman is reponsible for arranging meetings.担任主席职位的人负责安排会议。
  • That runner is the holder of the world record for the hundred-yard dash.那位运动员是一百码赛跑世界纪录的保持者。
9 antedated d74ad7c386051efc887e8fe84213c2e1     
v.(在历史上)比…为早( antedate的过去式和过去分词 );先于;早于;(在信、支票等上)填写比实际日期早的日期
参考例句:
  • That event antedated World War Ⅱ. 那事件发生在第二次世界大战之前。 来自《简明英汉词典》
  • The hot weather antedated my departure for Beidaihe. 炎热的天气使我提前动身前往北戴河。 来自互联网
10 certified fw5zkU     
a.经证明合格的;具有证明文件的
参考例句:
  • Doctors certified him as insane. 医生证明他精神失常。
  • The planes were certified airworthy. 飞机被证明适于航行。
11 certify tOozp     
vt.证明,证实;发证书(或执照)给
参考例句:
  • I can certify to his good character.我可以证明他品德好。
  • This swimming certificate is to certify that I can swim one hundred meters.这张游泳证是用以证明我可以游100米远。
12 overdraw 1mpz5q     
n.透支,超支
参考例句:
  • Borrow write down card to be not had overdraw function.借记卡不具备透支功能。
  • Overdraw will indicate how much of the screen is consuming overdraw time.透支模式将显示屏幕消耗的透支时间。
13 endorse rpxxK     
vt.(支票、汇票等)背书,背署;批注;同意
参考例句:
  • No one is foolish enough to endorse it.没有哪个人会傻得赞成它。
  • I fully endorse your opinions on this subject.我完全拥护你对此课题的主张。
14 dishonour dishonour     
n./vt.拒付(支票、汇票、票据等);vt.凌辱,使丢脸;n.不名誉,耻辱,不光彩
参考例句:
  • There's no dishonour in losing.失败并不是耻辱。
  • He would rather die than live in dishonour.他宁死不愿忍辱偷生。
15 alterations c8302d4e0b3c212bc802c7294057f1cb     
n.改动( alteration的名词复数 );更改;变化;改变
参考例句:
  • Any alterations should be written in neatly to the left side. 改动部分应书写清晰,插在正文的左侧。 来自《简明英汉词典》
  • Gene mutations are alterations in the DNA code. 基因突变是指DNA 密码的改变。 来自《简明英汉词典》
16 remitter remitter     
n.汇款人;赦免者
参考例句:
  • Can l have the address of the remitter?能告诉我汇款人的地址么?
  • Please send the remitter address to us since we can not read the fax clearly.请发汇款人地址给我们,因为传真上看不清楚。
17 postal EP0xt     
adj.邮政的,邮局的
参考例句:
  • A postal network now covers the whole country.邮路遍及全国。
  • Remember to use postal code.勿忘使用邮政编码。
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