[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 zm9TvoC%}  
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　　往来帐目account current 04!(okubyp  
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　　现在往来帐||存款额current accout k&hc m  
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　　销货帐account sales !~<siy  
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　　共同计算帐项joint account M^rM-{?<  
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　　未决帐项outstanding account 2}}?'PwwT  
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　　贷方帐项credit account||creditor account l^NC]t  
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　　借方帐项debit account||debtor account ! }3,B28  
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　　应付帐||应付未付帐account payable f<y&\'3  
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　　应收帐||应收未收帐account receivable ,gnQa  
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　　新交易||新帐new account !rxp?V n -  
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　　未决帐||老帐old account z}}]jR\y?  
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　　现金帐cash account ?3sT"r_d@  
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　　流水帐running account 
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　　暂记帐||未定帐suspense account -7'#2P<)  
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　　过期帐||延滞帐overdue account||pastdue account ApPy]IdwX  
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　　杂项帐户sundry account fUag1d  
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　　详细帐单||明细表detail account ;kaHN;4?  
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　　呆帐bad account ^>~dlS  
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　　会计项目title of account P`s(kIe  
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　　会计薄||帐薄account-book PB~_I=  
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　　营业报告书||损益计算表account of budiness||business report 2]jPv0u  
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　　借贷细帐||交验帐account rendered D#sf i,O  
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　　明细帐account stated 1JTbCS  
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　　与…银行开立一户头to open an account with Oo%!>!Lt,  
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　　与…银行建立交易to keep account with `]2@_wa  
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　　继续记帐to keep account >.dHt\  
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　　与…有交易to have an account with G_oX5:J*  
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　　作成会计帐||有往来帐项to make out an account with V> a*3D  
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　　清算||清理债务to make up an account $>vy(Y  
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　　清洁帐目||与…停止交易to close ones account with 
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　　结帐to close an account |1V2tx  
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　　清理未付款to ask an account||to demand an account y/4ny,s"  
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　　结清差额to balance the account with 4UCwT1  
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　　清算to settle an account||to liquidate an account||to square an account >iy^$bqF  
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　　审查帐目||监查帐目to audit an account F/<qE!(  
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　　检查帐目to examine an account i>Iee^_(  
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　　转入A的帐户to charge the amount to As account J/S{FxNe]  
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　　以计帐方式付款to pay on account [,7-w  
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　　代理某人||为某人on ones account||on account of one VN|G5*  
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　　为自己计算||独立帐目on ones own account a>b8-j=J  
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　　由某人收益并负风险on ones account and risk||for ones account and risk `C<F+/q  
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　　由某人负担for ones account||for account of one ;QidDi_s>  
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　　按某人指示||列入某人帐户by order and for account of one =h\E<dw  
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　　列入5月份帐目for May account i`~~+6`J  
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　　编入某中帐项下to pass to the account of||to place to the account of v |i
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　　寄出清算书to send in an account||to send in render an account oWD)+5.]  
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　　支票薄cheque book *tG11gR,&  
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　　支票陈票人cheque drawer FQ##397  
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　　持票人cheque holder c
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　　不记名支票cheque to bearer||bearer cheque $NCm;0\B|  
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　　记名支票||认人支票cheque to order VKf6|a
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　　到期支票antedated cheque ~>w:;M=sV8  
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　　未到期支票postdated cheque pE(sV{PD  
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　　保付支票certified cheque <{ #<5 8  
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　　未获兑现支票，退票returned cheque !=knppY  
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　　横线支票crossed cheque h&$
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　　普通横线general crossing IdmD.k0pJ  
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　　特别横线special crossing hG~Uz
  
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　　空白支票blank cheque 5C65v:Q`N  
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　　失效支票，过期支票stale cheque CwB] )QV?  
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　　普通支票open cheque lR[z<2w\  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q!@c_o  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges E]?2!)mgce  
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　　支票换现金||兑现to cash a cheque v'$ykZ!Z  
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　　清理票款to clear a cheque '1lx{UzD  
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　　保证兑现to certify a cheque .:SfMr;G  
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　　填写支票数额to fill up a cheque Lm.Ik
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　　支票上划线to cross a cheque Mi;Tn;3er  
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　　开发支票to make out a cheque +
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　　签发支票，开立支票to draw a cheque||to issue a cheque hOV_Oqe4?  
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　　透支支票to overdraw a cheque hPS/CgLq  
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　　背书支票to endorse a cheque sbpu qOL  
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　　请付票款||清付票款to pay a cheque||to honour a cheque zEAx:6`c  
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　　支票退票to dishonour a cheque [!5l0{0  
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　　拒付支票to refuse a cheque <)"iL4 kDI  
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　　拒付支票to stop payment of a cheque nWd:>Ur  
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　　提示要求付款to present for payment ,Qga|n8C  
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　　见票即付持票人payable to bearer @i\7k(9:A  
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　　支付指定人payable to order *?s/Ho &'  
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　　已过期||无效out of date||stale "ngSilH?D  
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　　请给出票人R/D||refer to drawer 3KR2TcT#{  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds tP -5  
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　　文字与数字不一致words and figures differ -<H ri5  
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　　支票时间已过account closed -i2D#i'  
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　　更改处应加盖印章alterations require initials 8a_ UxB  
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　　时间已过effects not cleared 4,o %e,z  
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　　停止付款payment stopped OA\vT${5  
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　　支票毁损cheque mutilated 9@JlaY)0  
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　　汇款||寄钱to remit||to send money NU BpIx&  
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　　寄票供取款||支票支付to send a cheque for payment GP0[Y  
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　　寄款人a remitter Ka[Sm|-q  
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　　收款人a remittee vQ?MM&6  
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　　国外汇票foreign Bill "TEBByO'  
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　　国内汇票inland Bill z7
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　　跟单汇票documentary bill q}wl_ku9+  
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　　空头汇票accommodation bill DKe6?PG  
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　　原始汇票original bill ay!6T`U`  
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　　改写||换新票据renewed bill ]Om'naD  
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　　即期汇票sight bill||bill on demand |?4~T:  
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　　…days after date||…days after date…日后付款 g6x/f<2x  
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　　…months after date||…months after date…月后付款 ?GaI6?lbn  
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　　见票后…日付款…days after sight||…days sight  hg<"Yg=  
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　　见票后…月付款…months after sight||…months sight 5?#OR!N  
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　　同组票据set of bills r{;VTQ  
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　　单张汇票sola of exchange||sole of exchange Fjb4BdZP  
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　　远期汇票usance bill||bill at usance ?0 KiR?  
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　　长期汇票long bill 'qD'PLV  
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　　短期汇票short bill f}evw K[S  
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　　逾期汇票overdue bill F)[XIY&2/  
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　　宽限日期days of grace 1[fkXO{  
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　　电汇telegraphic transfer （T.T） 0{^l2?mgSb  
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　　邮汇postal order||postal note （Am.）||post office order||money order 'PmHBQvt&  
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　　本票promissory note （P/N） +j)-L  \  
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　　押汇负责书||押汇保证书letter of hypothecation )sqp7["-  
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　　副保||抵押品||付属担保物collateral security |g: '')>[  
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　　担保书trust receipt||letter of indemnity 14@q$}sf  
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　　承兑||认付acceptance vkNZ -`+I  
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　　单张承兑general acceptance ".*a)  
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　　有条件承兑qualified acceptance ^-csi  
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　　附条件认付conditional acceptance wHo#%Y,Nmi  
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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】