[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 yjfat&$  
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　　往来帐目account current 5N%93{L  
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　　现在往来帐||存款额current accout 6q
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　　销货帐account sales nKW*Y}VO  
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　　共同计算帐项joint account fRg`UI4w}  
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　　未决帐项outstanding account T]2q?;N  
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　　贷方帐项credit account||creditor account *OuStr \o  
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　　借方帐项debit account||debtor account 0-~\ W(  
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　　应付帐||应付未付帐account payable O
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　　应收帐||应收未收帐account receivable CPNL 94x  
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　　新交易||新帐new account 7S?4XyU/o  
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　　未决帐||老帐old account 0eK*9S]  
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　　现金帐cash account dtpoU&?6s  
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　　流水帐running account G:zua`u[  
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　　暂记帐||未定帐suspense account /yM:|`tT  
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　　过期帐||延滞帐overdue account||pastdue account 'fW6 .0fXa  
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　　杂项帐户sundry account kF/9-[]$g,  
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　　详细帐单||明细表detail account FJasS8  
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　　呆帐bad account xO-+i\ ZV  
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　　会计项目title of account *zr( Zv  
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　　会计薄||帐薄account-book )B[0JrcE  
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　　营业报告书||损益计算表account of budiness||business report HuOIFv  
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　　借贷细帐||交验帐account rendered S#+h$UVh  
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　　明细帐account stated r#XT3qp$d  
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　　与…银行开立一户头to open an account with aG^4BpIP  
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　　与…银行建立交易to keep account with [7[0^ad  
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　　继续记帐to keep account {?yr'*  
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　　与…有交易to have an account with 7}X[ 4("bB  
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　　作成会计帐||有往来帐项to make out an account with 7D<#(CE{  
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　　清算||清理债务to make up an account Z?\2F%  
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　　清洁帐目||与…停止交易to close ones account with K

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　　结帐to close an account Dc_yM  
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　　清理未付款to ask an account||to demand an account &}A[x1x06)  
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　　结清差额to balance the account with "sG=w jcw^  
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　　清算to settle an account||to liquidate an account||to square an account vvm0t"|\  
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　　审查帐目||监查帐目to audit an account zzyHoZJP  
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　　检查帐目to examine an account YxP&7oq  
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　　转入A的帐户to charge the amount to As account Z:*76PP,  
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　　以计帐方式付款to pay on account )BwjZMJ.N  
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　　代理某人||为某人on ones account||on account of one ~P@Q7T*  
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　　为自己计算||独立帐目on ones own account v#!%GEg1r  
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　　由某人收益并负风险on ones account and risk||for ones account and risk ;dJ1  
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　　由某人负担for ones account||for account of one ^_f+15]D  
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　　按某人指示||列入某人帐户by order and for account of one F F|FU<  
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　　列入5月份帐目for May account #* KNPh  
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　　编入某中帐项下to pass to the account of||to place to the account of 3de_V|%  
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　　寄出清算书to send in an account||to send in render an account FAj)OTI2S  
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　　支票薄cheque book #H:7@  
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　　支票陈票人cheque drawer w$Rro)?}7  
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　　持票人cheque holder |g//g\dd  
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　　不记名支票cheque to bearer||bearer cheque MerFZd 1  
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　　记名支票||认人支票cheque to order v~^{{O  
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　　到期支票antedated cheque @g&ct>@y  
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　　未到期支票postdated cheque eb=D/  
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　　保付支票certified cheque lhBT@5Dm9  
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　　未获兑现支票，退票returned cheque }3OKC2K~  
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　　横线支票crossed cheque "*Tb" 'O  
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　　普通横线general crossing egq67S  
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　　特别横线special crossing Y9&,t\ q  
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　　空白支票blank cheque FSA1gAW6g  
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　　失效支票，过期支票stale cheque yc?a=6q'm  
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　　普通支票open cheque Ro9tZ'N!S  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Yj6*NZ*  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges w.?:SD  
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　　支票换现金||兑现to cash a cheque #g]vc_V  
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　　清理票款to clear a cheque ybY]e; v*O  
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　　保证兑现to certify a cheque z{o' G3  
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　　填写支票数额to fill up a cheque n6BQk2l  
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　　支票上划线to cross a cheque "-vW ,7y  
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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 :{q<{^c  
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　　透支支票to overdraw a cheque f)^_|8  
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　　背书支票to endorse a cheque C<m{*C-`a  
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　　请付票款||清付票款to pay a cheque||to honour a cheque x7eQ2h6O  
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　　支票退票to dishonour a cheque *%S "eWb  
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　　拒付支票to refuse a cheque +P cmJ  
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　　拒付支票to stop payment of a cheque +7=K/[9p  
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　　提示要求付款to present for payment g.zEn/SM  
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　　见票即付持票人payable to bearer p IU&^yX>  
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　　支付指定人payable to order H ?)w!QX  
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　　已过期||无效out of date||stale {;:/-0s  
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　　请给出票人R/D||refer to drawer 'U\<IL#U  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !g(KK|`,m  
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　　文字与数字不一致words and figures differ 3< 2}V  
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　　支票时间已过account closed -\ EP.Vtz  
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　　更改处应加盖印章alterations require initials '<ZlGFt'n  
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　　时间已过effects not cleared K0}pi+=  
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　　停止付款payment stopped ).sRv6/c  

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　　支票毁损cheque mutilated enSXP~9w  
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　　汇款||寄钱to remit||to send money + EGD.S{  
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　　寄票供取款||支票支付to send a cheque for payment xx{PespNt  
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　　寄款人a remitter +KvU$9Ad>  
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　　收款人a remittee q(2 K6   
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　　国外汇票foreign Bill BE_ay-  
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　　国内汇票inland Bill *U]V@;XF  
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　　跟单汇票documentary bill /iJ4{p  
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　　空头汇票accommodation bill ak |WW]R  
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　　原始汇票original bill Vc2A  
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　　改写||换新票据renewed bill 7zSLAHW  
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　　即期汇票sight bill||bill on demand sU@nc!&Y@  
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　　…days after date||…days after date…日后付款 \0vr>C  
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　　…months after date||…months after date…月后付款 f'VX Y-  
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　　见票后…日付款…days after sight||…days sight Y!gCMLL  
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　　见票后…月付款…months after sight||…months sight h >s!K9  
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　　同组票据set of bills }9W4"e2)  
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　　单张汇票sola of exchange||sole of exchange ,~OwLWi-|X  
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　　远期汇票usance bill||bill at usance Oo q! 0g  
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　　长期汇票long bill 8@2OJ=`[  
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　　短期汇票short bill TG+VEL |T  

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　　逾期汇票overdue bill Ou1JIxZ)|  
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　　宽限日期days of grace jhg;%+KB  
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　　电汇telegraphic transfer （T.T） Dqe^E%mc  
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　　邮汇postal order||postal note （Am.）||post office order||money order "G@g" gP  
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　　本票promissory note （P/N） [ zEUH:9D  
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　　押汇负责书||押汇保证书letter of hypothecation kT!9`S\  
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　　副保||抵押品||付属担保物collateral security (C@~3!AVa  
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　　担保书trust receipt||letter of indemnity t{WzKy  
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　　承兑||认付acceptance FZtfh  
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　　单张承兑general acceptance CCWg{*og  
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　　有条件承兑qualified acceptance K?zH35f$  
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　　附条件认付conditional acceptance d~`x )B(  
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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】