综合辅导之词汇：金融会计相关词汇1

时间：2007-06-14 02:50:40

（单词翻译:单击）

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


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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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