[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 Rcf=J){D6  
QiU_hz6?v  
　　往来帐目account current HfZtL  
Ux_<d?p  
　　现在往来帐||存款额current accout  v$3_o :  
F`srE6H  
　　销货帐account sales
F[]&1  
)eq}MaW+j  
　　共同计算帐项joint account [+gzdLad  
n$W"=Z;`  
　　未决帐项outstanding account MS{{R+&  
\JU{xQMB  
　　贷方帐项credit account||creditor account Tq#<Po $  
Azn:_4O  
　　借方帐项debit account||debtor account d$[8w/5Of  
=ybGb7?  
　　应付帐||应付未付帐account payable c'rd$  
: H\&2/j  
　　应收帐||应收未收帐account receivable qHJ'1~?q  
!0Nf9  
　　新交易||新帐new account PkJcd->  
$?$9y^\  
　　未决帐||老帐old account XHQh4W3  
O9*p0%ug  
　　现金帐cash account .[,6JU%  
{82rne`[  
　　流水帐running account 9GPb$gtx  
&57U? oY  
　　暂记帐||未定帐suspense account L=m:/qQL  
v:A:37#I  
　　过期帐||延滞帐overdue account||pastdue account n1?} Xq|  
{XHk6w *-  
　　杂项帐户sundry account 4|F#gK5E  
*%?d\8d  
　　详细帐单||明细表detail account 9v$qrM`8  
QT; Va#a  
　　呆帐bad account gQR1$n0  
r{Z[xWIX  
　　会计项目title of account IfB/O.;Kz  
6F-JK1i  
　　会计薄||帐薄account-book 9`INC~h  
n.Vtc-yZU  
　　营业报告书||损益计算表account of budiness||business report N]u2ql&  
G *@@K  
　　借贷细帐||交验帐account rendered }9=2g`2Q  
2Y;!$0_rv  
　　明细帐account stated r`[B@
  
>-zkB)5<,#  
　　与…银行开立一户头to open an account with :A#+=O0\z  
pg!`SxFD  
　　与…银行建立交易to keep account with 4oN${7k0  
8T7f[?  
　　继续记帐to keep account qu
RPg
)
 
f8 #*mQ  
　　与…有交易to have an account with Jh^8xI ,`C  
h"8QeX:((  
　　作成会计帐||有往来帐项to make out an account with V&R$8tpz  
R=Ymo.zs6  
　　清算||清理债务to make up an account O8[k_0@  
&N9IcNP  
　　清洁帐目||与…停止交易to close ones account with [9HYO  
\=Nm5:  
　　结帐to close an account 0# l#,Y6#I  
itHM7d  
　　清理未付款to ask an account||to demand an account w49{-Pp[  
eK*W=c#@  
　　结清差额to balance the account with x,f>X;
04  
on_H6Y@B52  
　　清算to settle an account||to liquidate an account||to square an account "8?TSm8  
]<q'U> N  
　　审查帐目||监查帐目to audit an account c(E,&{+E  
dEG ]riO  
　　检查帐目to examine an account }>,CUz  
{!y <<u1  
　　转入A的帐户to charge the amount to As account P
K}vh%  
t*s!0'Y  
　　以计帐方式付款to pay on account 'QnW9EHLF  
aH  
　　代理某人||为某人on ones account||on account of one F0&O/-w&u  
dxntGH< O  
　　为自己计算||独立帐目on ones own account Y .X4*B  
?eVj8 $BQo  
　　由某人收益并负风险on ones account and risk||for ones account and risk r*]uR /Z$  
? osfL  
　　由某人负担for ones account||for account of one IW mHp]  
j)BQMtt&U  
　　按某人指示||列入某人帐户by order and for account of one #?Wo <]i  
z 7@ 'CJ  
　　列入5月份帐目for May account (s;zRb!4L  
U&s(1~e\  
　　编入某中帐项下to pass to the account of||to place to the account of ^1Yo-T(R  
:cb[M5c  
　　寄出清算书to send in an account||to send in render an account LC76Qi;|k  
{>A
8g({i  
　　支票薄cheque book ]Cr]Pvab{  
_
\!0t  
　　支票陈票人cheque drawer w0X$rl1  
Q84t9b  
　　持票人cheque holder Lj
Cykk  
9GaL0OWo  
　　不记名支票cheque to bearer||bearer cheque m3B\)2B  
\wFhTJY  
　　记名支票||认人支票cheque to order =<T
O"  
/X N*)m  
　　到期支票antedated cheque $M-NR||k  
xp(mB7;:  
　　未到期支票postdated cheque o:4CI  
69rwX"^  
　　保付支票certified cheque dhs#D:/{9  
\1~I04'=  
　　未获兑现支票，退票returned cheque c9|I4=_K  
jKYm/}d  
　　横线支票crossed cheque ~ %/'0}F  
6z PV'~
q  
　　普通横线general crossing (%.</|u  
ea>[BB3#  
　　特别横线special crossing }\U0[x#q  
A=W5W5l(>  
　　空白支票blank cheque VGfD;8]z  
NPP3(3C  
　　失效支票，过期支票stale cheque nwhm[AaNs  
2=Jmi?k  
　　普通支票open cheque I>\}}!  
A xRl*B  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]yw_ n^@  
]gEu.Nth`  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges '8L(f w{k  
[l`^fnKt  
　　支票换现金||兑现to cash a cheque jzT;,4poy  
n|J
.)E.  
　　清理票款to clear a cheque P&h/IBA_  
6NU8 HJp  
　　保证兑现to certify a cheque r,QJG$ Jo  
#DrZ`Aq  
　　填写支票数额to fill up a cheque gW/QFZjY  
P"2Q&M_/  
　　支票上划线to cross a cheque 2n _T2{  
xu`d`!Tx  
　　开发支票to make out a cheque ]<Z&=0i#9  
t CkoYrvT  
　　签发支票，开立支票to draw a cheque||to issue a cheque _T_PX$B  
}rFThI  
　　透支支票to overdraw a cheque kbD*=d}3{  
SIj
6.RK  
　　背书支票to endorse a cheque {_": /A  
|+>%o.M&i  
　　请付票款||清付票款to pay a cheque||to honour a cheque c9 gz!NE  
q#l.A?rK\  
　　支票退票to dishonour a cheque :v|r=#OI  
8+=p8e~An  
　　拒付支票to refuse a cheque iXt4|0  
nLzX Z6JlU  
　　拒付支票to stop payment of a cheque Wdei`u[  
Z3LQl(  
　　提示要求付款to present for payment cw*(L5bu  
cC7"J\+r*  
　　见票即付持票人payable to bearer p)K9ZI  
-lnTYxo+]^  
　　支付指定人payable to order ;bUJ+6f:  
fQ2!sV  
　　已过期||无效out of date||stale c_R)P,P  
`;zu1o  
　　请给出票人R/D||refer to drawer %ZJ),9+  
WHZe)|n  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds C}t+t  
eA3`]XP.`b  
　　文字与数字不一致words and figures differ a* pXrp@  
Y*]l|)a6_]  
　　支票时间已过account closed g}\U, (  
PR48~K,?  
　　更改处应加盖印章alterations require initials Dwm@E\^ihm  
S7@ZtFf  
　　时间已过effects not cleared 4SX3c:>  
p,M3#^ q  
　　停止付款payment stopped b(+w.R(+Ti  
Qi(e`(,'  
　　支票毁损cheque mutilated XHwZ+=v  
z226yNlS  
　　汇款||寄钱to remit||to send money k~'?"'  
X}n&`y{/  
　　寄票供取款||支票支付to send a cheque for payment
J)#59a  
PV5TG39qQ  
　　寄款人a remitter b/a?\0^  
9Bbm7Gd  
　　收款人a remittee 
#QJ4o_  
[Gh%nsH  
　　国外汇票foreign Bill x= vE&9_u  
aPcGI  
　　国内汇票inland Bill y<IZ|f  
Wl9I`Itg  
　　跟单汇票documentary bill )<H 91:.  
R{ 2GQB  
　　空头汇票accommodation bill A?6 {  
[[.&,6  
　　原始汇票original bill 7cOg(6N  
_oMs `"4K  
　　改写||换新票据renewed bill !."%M^J  
c_D,MW\IC  
　　即期汇票sight bill||bill on demand -.+KCt G$+  
cNuuz
A  
　　…days after date||…days after date…日后付款 q\z=z$VR  
'Wx\"]:  
　　…months after date||…months after date…月后付款 Kq@m?h  
s)`1Rf  
　　见票后…日付款…days after sight||…days sight &cn%4Er  
#%}u8\q  
　　见票后…月付款…months after sight||…months sight cLN[o8ZU  
h0Sy']3m  
　　同组票据set of bills Uy_}@50"l  
%~8](]p  
　　单张汇票sola of exchange||sole of exchange >M8^Jgh  
TQbFI;\  
　　远期汇票usance bill||bill at usance jl 30\M7  
*x#&[>  
　　长期汇票long bill #1,>Qnl  
[][ :/~q!  
　　短期汇票short bill "0!eb3n  
r['=a/.C  
　　逾期汇票overdue bill sg9x?Bx9  
]C!Y~  
　　宽限日期days of grace  U{ za m  
6\S$I5  
　　电汇telegraphic transfer （T.T） L(!!7B_,  
7zJh;f/  
　　邮汇postal order||postal note （Am.）||post office order||money order xTksF?u)  
#P,[fgNy  
　　本票promissory note （P/N） 4Q`=t&u  
q!9v}R3(  
　　押汇负责书||押汇保证书letter of hypothecation 4LKs'$:A=  
F~d7;x=g  
　　副保||抵押品||付属担保物collateral security Y/e N)  
bTo@gJkn  
　　担保书trust receipt||letter of indemnity :vgh KI  
Zc' >}X[G  
　　承兑||认付acceptance BF1O|Q|d6  
lJz?QI1  
　　单张承兑general acceptance -$]DO5fY  
!Z0rTC3d  
　　有条件承兑qualified acceptance bTy'5"  
G+QNg.pH  
　　附条件认付conditional acceptance ]cGz~TN~  
Z+h70,|  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】