[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 niVR!l  
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　　往来帐目account current |@q
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　　现在往来帐||存款额current accout D28`?B9(  
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　　销货帐account sales ITu19WG  
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　　共同计算帐项joint account %x)bZ= An  
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　　未决帐项outstanding account "L~(%Nx3  
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　　贷方帐项credit account||creditor account ON?Y Df  
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　　借方帐项debit account||debtor account #;!&8iH  
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　　应付帐||应付未付帐account payable 4 1_gak;  
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　　应收帐||应收未收帐account receivable 8;PkuJR_]  
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　　新交易||新帐new account 8v:{BHX  
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　　未决帐||老帐old account <h T\xBb:  
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　　现金帐cash account yPyu)  
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　　流水帐running account U"oNJ8&%|  
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　　暂记帐||未定帐suspense account KKeMi@N  
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　　过期帐||延滞帐overdue account||pastdue account ;*K4{wvG  
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　　杂项帐户sundry account ]@q%d
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　　详细帐单||明细表detail account O5\r%&$xd  
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　　呆帐bad account 8:cbr/F<  
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　　会计项目title of account *zfgO pK  
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　　会计薄||帐薄account-book N2r zHK  
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　　营业报告书||损益计算表account of budiness||business report DM.lQ0xk  
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　　借贷细帐||交验帐account rendered [^H2'& ]  
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　　明细帐account stated M .#}  
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　　与…银行开立一户头to open an account with "TRS(d|3  
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　　与…银行建立交易to keep account with i1iP'`
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　　继续记帐to keep account OATdmHW  
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　　与…有交易to have an account with A|A~$v("R  
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　　作成会计帐||有往来帐项to make out an account with lFBdiIw  
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　　清算||清理债务to make up an account ?vXgHDs^T  
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　　清洁帐目||与…停止交易to close ones account with Lp`.fn8Ln  
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　　结帐to close an account )m%uSSx#  
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　　清理未付款to ask an account||to demand an account j50vPV8m  
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　　结清差额to balance the account with 0.GFg${v`  
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　　清算to settle an account||to liquidate an account||to square an account 4;`z6\u9-  
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　　审查帐目||监查帐目to audit an account
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　　检查帐目to examine an account <'y<8gpM  
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　　转入A的帐户to charge the amount to As account =j7Du[?Vu  
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　　以计帐方式付款to pay on account |}"YUk^  
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　　代理某人||为某人on ones account||on account of one c-Gp|.C  
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　　为自己计算||独立帐目on ones own account tr<~:&H4T  
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　　由某人收益并负风险on ones account and risk||for ones account and risk rxCzPF  
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　　由某人负担for ones account||for account of one &AiAd6  
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　　按某人指示||列入某人帐户by order and for account of one a`O'ZY  
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　　列入5月份帐目for May account w OL,LU  
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　　编入某中帐项下to pass to the account of||to place to the account of Ds1h18  
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　　寄出清算书to send in an account||to send in render an account i'Y8-})  
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　　支票薄cheque book 84ij4ZYe  
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　　支票陈票人cheque drawer hgU;7R,?ir  
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　　持票人cheque holder NAYLlW}A  
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　　不记名支票cheque to bearer||bearer cheque _!xrBdaJ  
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　　记名支票||认人支票cheque to order j^G=9r[,  
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　　到期支票antedated cheque Tigw+2  
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　　未到期支票postdated cheque 1tuvJ+`{  
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　　保付支票certified cheque *-VRkS-G  
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　　未获兑现支票，退票returned cheque @ @[xTyA  
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　　横线支票crossed cheque ~IhA O}1  
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　　普通横线general crossing QM,#:m1o  
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　　特别横线special crossing #W\}v(Ke  
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　　空白支票blank cheque *'@Oo  
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　　失效支票，过期支票stale cheque OGZD$j  
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　　普通支票open cheque ;m7V]h? R  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 7# AIX],  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges A?R`~*Q5  
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　　支票换现金||兑现to cash a cheque *)m:u:  
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　　清理票款to clear a cheque )uqzu%T  
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　　保证兑现to certify a cheque O|Uz)Y94  
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　　填写支票数额to fill up a cheque /x3*oO1  
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　　支票上划线to cross a cheque }:
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　　开发支票to make out a cheque 2w|5SK_  
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　　签发支票，开立支票to draw a cheque||to issue a cheque 2A_1E\  
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　　透支支票to overdraw a cheque Yp\n
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　　背书支票to endorse a cheque Po?MTA  
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　　请付票款||清付票款to pay a cheque||to honour a cheque {-A|f  
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　　支票退票to dishonour a cheque 6_mi9_w  
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　　拒付支票to refuse a cheque HZ3;2k  
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　　拒付支票to stop payment of a cheque pg{VKrT`  
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　　提示要求付款to present for payment TV{GHB!p"  
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　　见票即付持票人payable to bearer ?G`m;S  
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　　支付指定人payable to order RV~t%Sw^  
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　　已过期||无效out of date||stale i1evB9FZ1z  
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　　请给出票人R/D||refer to drawer .xIAep_  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds KV0*dB;  
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　　文字与数字不一致words and figures differ s|%R  
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　　支票时间已过account closed vyZ&%?{*R  
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　　更改处应加盖印章alterations require initials r+#{\~r7T  
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　　时间已过effects not cleared k4Q>J,k  
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　　停止付款payment stopped c64^
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　　支票毁损cheque mutilated ]i {yJ)i  
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　　汇款||寄钱to remit||to send money l"ms:v  
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　　寄票供取款||支票支付to send a cheque for payment jG>W+lq  
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　　寄款人a remitter Pd7\Q]of  
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　　收款人a remittee ///Lg{ie  
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　　国外汇票foreign Bill NP;W=A F  
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　　国内汇票inland Bill Wt/;iq"  
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　　跟单汇票documentary bill 5G355 ,}E  
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　　空头汇票accommodation bill t7byOMC  
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　　原始汇票original bill _(-jk4 L  
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　　改写||换新票据renewed bill xM%4/QE+  
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　　即期汇票sight bill||bill on demand ?tYZ/  
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　　…days after date||…days after date…日后付款 X['9;1Xr  
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　　…months after date||…months after date…月后付款 o2 ng  
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　　见票后…日付款…days after sight||…days sight 1(DiV#epG  
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　　见票后…月付款…months after sight||…months sight ]k!Xb  
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　　同组票据set of bills M v6 ^('  
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　　单张汇票sola of exchange||sole of exchange UDEGQ^)Xz|  
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　　远期汇票usance bill||bill at usance s|p I`  
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　　长期汇票long bill ;M?)-dpZ  
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　　短期汇票short bill @HS*%N"*  
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　　逾期汇票overdue bill 6qT@M0)i  
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　　宽限日期days of grace xFF!)k #  
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　　电汇telegraphic transfer （T.T） zamMlmls^  
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　　邮汇postal order||postal note （Am.）||post office order||money order D|q~n)TW5  
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　　本票promissory note （P/N） s#Dj>Fej  
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　　押汇负责书||押汇保证书letter of hypothecation `=Ip>7T&  
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　　副保||抵押品||付属担保物collateral security poBeEpbs  
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　　担保书trust receipt||letter of indemnity (~DW_+?]'  
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　　承兑||认付acceptance D1rVgM  
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　　单张承兑general acceptance ~YH?wdT  
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　　有条件承兑qualified acceptance  Qx z[  
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　　附条件认付conditional acceptance J];Sj  
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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】