[专业英语]注册会计考试常见英语单词辅导（一） [复制链接]

会计报表statement of account 74([~Qs _M  
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　　往来帐目account current ~O}r<PQ  
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　　现在往来帐||存款额current accout Ca ~8cQ  
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　　销货帐account sales Cj=R\@  
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　　共同计算帐项joint account "yu{b]AU  
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　　未决帐项outstanding account G<CD4:V  
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　　贷方帐项credit account||creditor account {y"Kn'1  
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　　借方帐项debit account||debtor account G#%Sokkb'  
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　　应付帐||应付未付帐account payable -HF?1c  
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　　应收帐||应收未收帐account receivable y6$a :
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　　新交易||新帐new account lV'?X%  
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　　未决帐||老帐old account f#l9rV"@g  
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　　现金帐cash account 3eUi
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　　流水帐running account \|>%/P  
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　　暂记帐||未定帐suspense account /`M#  
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　　过期帐||延滞帐overdue account||pastdue account 
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　　杂项帐户sundry account aVR!~hvFs  
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　　详细帐单||明细表detail account ]y#'U  
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　　呆帐bad account >~,~X9  
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　　会计项目title of account M[qhy.  
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　　会计薄||帐薄account-book :Quep-:fy<  
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　　营业报告书||损益计算表account of budiness||business report ]aIHd]B  
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　　借贷细帐||交验帐account rendered N_92,xI#  
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　　明细帐account stated r`-8+"P  
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　　与…银行开立一户头to open an account with q]1p Q)\'p  
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　　与…银行建立交易to keep account with iY >P7Uvvz  
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　　继续记帐to keep account &Sg]P  
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　　与…有交易to have an account with 3D6&0xTq  
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　　作成会计帐||有往来帐项to make out an account with e;v"d!H/  
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　　清算||清理债务to make up an account /,SVG1  
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　　清洁帐目||与…停止交易to close ones account with [.&JQ  
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　　结帐to close an account F=Xb_Gd`  
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　　清理未付款to ask an account||to demand an account bj`GGxzOb  
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　　结清差额to balance the account with B.=n U  
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　　清算to settle an account||to liquidate an account||to square an account 1>[#./@  
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　　审查帐目||监查帐目to audit an account  kMW9UUw  
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　　检查帐目to examine an account z 8M\(<  
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　　转入A的帐户to charge the amount to As account @_t=0Rc  
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　　以计帐方式付款to pay on account \5tG>>c i  
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　　代理某人||为某人on ones account||on account of one A3.I|/  
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　　为自己计算||独立帐目on ones own account \A^8KVE!  
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　　由某人收益并负风险on ones account and risk||for ones account and risk UU(Pg{DA6  
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　　由某人负担for ones account||for account of one &3IkC(yD  
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　　按某人指示||列入某人帐户by order and for account of one 9_
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　　列入5月份帐目for May account T-yEn&r4)  
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　　编入某中帐项下to pass to the account of||to place to the account of ^O<'Qp,[:  
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　　寄出清算书to send in an account||to send in render an account 3f$n8>mq  
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　　支票薄cheque book f"gYX aVF+  
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　　支票陈票人cheque drawer rRe^7xGe7  
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　　持票人cheque holder ~)#E?
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　　不记名支票cheque to bearer||bearer cheque 4pMp@b  
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　　记名支票||认人支票cheque to order OmkJP  
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　　到期支票antedated cheque ZD]{HxGL!  
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　　未到期支票postdated cheque oQpGa>6U&  
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　　保付支票certified cheque f99"~)B|  
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　　未获兑现支票，退票returned cheque y$nI? :d  
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　　横线支票crossed cheque lO|LvJyx  
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　　普通横线general crossing t$,G%mi cj  
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　　特别横线special crossing T~$Eh6 D  
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　　空白支票blank cheque @i> r(
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　　失效支票，过期支票stale cheque (e5Z^9X  
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　　普通支票open cheque ,_H H8[&  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount h}'Hst  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 0\"#Xa+}8  
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　　支票换现金||兑现to cash a cheque JFc,f  
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　　清理票款to clear a cheque l x;87MDs  
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　　保证兑现to certify a cheque XP
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　　填写支票数额to fill up a cheque SJX9oVJeZ  
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　　支票上划线to cross a cheque "9^b1UH<  
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　　开发支票to make out a cheque {[:C_Up)f  
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　　签发支票，开立支票to draw a cheque||to issue a cheque lijTL-3  
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　　透支支票to overdraw a cheque #wT6IU1  
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　　背书支票to endorse a cheque z.SKawm6T  
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　　请付票款||清付票款to pay a cheque||to honour a cheque 3 eF c  
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　　支票退票to dishonour a cheque 0+qC_ISns  
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　　拒付支票to refuse a cheque S'$m3,l(k  
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　　拒付支票to stop payment of a cheque (x/:j*`K  
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　　提示要求付款to present for payment FXY>o>K%h  
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　　见票即付持票人payable to bearer 6 %aaK|0  
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　　支付指定人payable to order jK/FzD0-  
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　　已过期||无效out of date||stale Q1|6;4L  
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　　请给出票人R/D||refer to drawer 3B%7SX  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '{~[e* *  
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　　文字与数字不一致words and figures differ aB (pdW4  
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　　支票时间已过account closed Q_fgpjEh/t  
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　　更改处应加盖印章alterations require initials h]~FYY  
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　　时间已过effects not cleared vOCaru?~h  
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　　停止付款payment stopped 6RxI9{ry  
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　　支票毁损cheque mutilated xc@$z*w  
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　　汇款||寄钱to remit||to send money CDtL.a\  
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　　寄票供取款||支票支付to send a cheque for payment <G<5)$ S  
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　　寄款人a remitter oI`Mn3N  
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　　收款人a remittee 4<}@hk Y  
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　　国外汇票foreign Bill `{K-eHlrM9  
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　　国内汇票inland Bill .eVX/6,  
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　　跟单汇票documentary bill =,ax"C?pR  
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　　空头汇票accommodation bill !wd wo0  
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　　原始汇票original bill G8w@C
 
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　　改写||换新票据renewed bill iNi1+sm  
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　　即期汇票sight bill||bill on demand 52# *{q}  
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　　…days after date||…days after date…日后付款 _(gkYJ+MK  
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　　…months after date||…months after date…月后付款 la)+"uW  
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　　见票后…日付款…days after sight||…days sight y_W?7 S  
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　　见票后…月付款…months after sight||…months sight x4g6Qze  
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　　同组票据set of bills O"TVxP:  
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　　单张汇票sola of exchange||sole of exchange nXfz@q  
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　　远期汇票usance bill||bill at usance >m%TUQ#%  
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　　长期汇票long bill u:(=gj,~
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　　短期汇票short bill b0h\l#6  
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　　逾期汇票overdue bill nSSJl  
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　　宽限日期days of grace -b+)Dp~$p  
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　　电汇telegraphic transfer （T.T） b|x B<  
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　　邮汇postal order||postal note （Am.）||post office order||money order U{lf$  
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　　本票promissory note （P/N） +U, t*U4,  
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　　押汇负责书||押汇保证书letter of hypothecation 8,+T[S  
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　　副保||抵押品||付属担保物collateral security s/~[/2[bnf  
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　　担保书trust receipt||letter of indemnity <)O#Y76s  
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　　承兑||认付acceptance q2*)e/}H  
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　　单张承兑general acceptance h \`(  
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　　有条件承兑qualified acceptance "tk1W>liIN  
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　　附条件认付conditional acceptance Fv/{)H<:y  
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　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】