[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 `Yyi;!+0  
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　　往来帐目account current P-X2A2  
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　　现在往来帐||存款额current accout [f=Y*=u9,  
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　　销货帐account sales VhU,("&pm  
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　　共同计算帐项joint account ^_uCSA'X  
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　　未决帐项outstanding account ME*A6/h  
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　　贷方帐项credit account||creditor account i\k Db=  
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　　借方帐项debit account||debtor account eCG{KCM~_Z  
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　　应付帐||应付未付帐account payable 0m4'm<2m  
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　　应收帐||应收未收帐account receivable 9yj'->dL  
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　　新交易||新帐new account }w{E<C(M  
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　　未决帐||老帐old account iK8jX?  
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　　现金帐cash account Xi!e=5&Pa  
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　　流水帐running account &a'LOq+r'  
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　　暂记帐||未定帐suspense account S]Aaf-X_  
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　　过期帐||延滞帐overdue account||pastdue account mcxD#+H 3  
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　　杂项帐户sundry account =0SJf 3  
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　　详细帐单||明细表detail account c~!ETwpHQ  
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　　呆帐bad account 3Qu-X\  
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　　会计项目title of account F
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　　会计薄||帐薄account-book #{J+BWP\o  
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　　营业报告书||损益计算表account of budiness||business report Wlp`D  
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　　借贷细帐||交验帐account rendered Wl]XOUZ  
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　　明细帐account stated Pav  
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　　与…银行开立一户头to open an account with #p-\Y7f  
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　　与…银行建立交易to keep account with Ho $+[K  
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　　继续记帐to keep account *?+2%zP  
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　　与…有交易to have an account with o8SP#ET"n  
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　　作成会计帐||有往来帐项to make out an account with h;~NA}>  
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　　清算||清理债务to make up an account ypx`!2Q$  
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　　清洁帐目||与…停止交易to close ones account with 9fsc>9  
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　　结帐to close an account zo@,>'m  
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　　清理未付款to ask an account||to demand an account %1)JRc  
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　　结清差额to balance the account with BRv#`  
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　　清算to settle an account||to liquidate an account||to square an account }d@;]cps  
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　　审查帐目||监查帐目to audit an account $SfY<j,R  
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　　检查帐目to examine an account !04^E  
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　　转入A的帐户to charge the amount to As account &LQfs4}a ,  
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　　以计帐方式付款to pay on account H7f Xg  
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　　代理某人||为某人on ones account||on account of one TJuS)AZ C  
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　　为自己计算||独立帐目on ones own account u(JuU/U  
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　　由某人收益并负风险on ones account and risk||for ones account and risk y8]vl;88yY  
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　　由某人负担for ones account||for account of one V=c?V
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　　按某人指示||列入某人帐户by order and for account of one P#"_H}qC*  
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　　列入5月份帐目for May account J~ wu*x  
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　　编入某中帐项下to pass to the account of||to place to the account of =.,XJIw&  
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　　寄出清算书to send in an account||to send in render an account Vc+~yh.)  
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　　支票薄cheque book EdZNmL3cB  
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　　支票陈票人cheque drawer o@YEd
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　　持票人cheque holder g^^^fKUp)  
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　　不记名支票cheque to bearer||bearer cheque >Fc=F#tA9  
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　　记名支票||认人支票cheque to order 2-^['R  
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　　到期支票antedated cheque !X=
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　　未到期支票postdated cheque z0T6a15f!P  
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　　保付支票certified cheque
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　　未获兑现支票，退票returned cheque q\Z9.T+Qo  
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　　横线支票crossed cheque ca%XA|_J  
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　　普通横线general crossing vQ[ TcV  
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　　特别横线special crossing KCn#*[  
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　　空白支票blank cheque ZV[-$  
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　　失效支票，过期支票stale cheque "rw'mogRL  
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　　普通支票open cheque z@2nre  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount MED_#OS  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 4rD&Lg'  
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　　支票换现金||兑现to cash a cheque RI]x=  
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　　清理票款to clear a cheque  Sbj{)  
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　　保证兑现to certify a cheque n'@XgUI,  
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　　填写支票数额to fill up a cheque ] .c$(.  
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　　支票上划线to cross a cheque (-{.T  
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　　开发支票to make out a cheque X{qa|6S,F  
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　　签发支票，开立支票to draw a cheque||to issue a cheque ['I5(M@  
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　　透支支票to overdraw a cheque #}8gHI-9%  
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　　背书支票to endorse a cheque M'$?Jp#]}  
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　　请付票款||清付票款to pay a cheque||to honour a cheque [' l}*  
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　　支票退票to dishonour a cheque q_:B=w+bC  

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　　拒付支票to refuse a cheque U?ZxQj66}  
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　　拒付支票to stop payment of a cheque ?gS~9jgcd  
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　　提示要求付款to present for payment }k6gO0z  
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　　见票即付持票人payable to bearer @FuX^Q.[  
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　　支付指定人payable to order B R0P :h  
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　　已过期||无效out of date||stale {^Q1b.=  
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　　请给出票人R/D||refer to drawer wdEQB-d
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $9<P3J 1  
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　　文字与数字不一致words and figures differ vrXNa8,L  
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　　支票时间已过account closed y!kM#DC^  
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　　更改处应加盖印章alterations require initials [1.>9ngj  
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　　时间已过effects not cleared [\)irCDv  
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　　停止付款payment stopped K$~Ja  
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　　支票毁损cheque mutilated 9'h4QF+Y  
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　　汇款||寄钱to remit||to send money | PzXN+DW  
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　　寄票供取款||支票支付to send a cheque for payment |FZIUS{]  
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　　寄款人a remitter l1}HJmom
 
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　　收款人a remittee [214b=  
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　　国外汇票foreign Bill tfq;
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　　国内汇票inland Bill I i J%.U  
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　　跟单汇票documentary bill yI}_ U  
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　　空头汇票accommodation bill Ck^jgB.7  
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　　原始汇票original bill Z/=HQ8  
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　　改写||换新票据renewed bill kG]FB.@bG  
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　　即期汇票sight bill||bill on demand ;p2a .P  
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　　…days after date||…days after date…日后付款 Mj-B;r  
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　　…months after date||…months after date…月后付款 aG/L'we R  
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　　见票后…日付款…days after sight||…days sight -S*MQA4  
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　　见票后…月付款…months after sight||…months sight zrCQEQq  
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　　同组票据set of bills ,#QLc  
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　　单张汇票sola of exchange||sole of exchange RF.8zea{O`  
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　　远期汇票usance bill||bill at usance <{b#nPc!,#  
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　　长期汇票long bill L#NW<
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　　短期汇票short bill Xw[|$#QKM  
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　　逾期汇票overdue bill 4?9cyv4H  
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　　宽限日期days of grace 8 t Ef>  
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　　电汇telegraphic transfer （T.T） 4GTB82V$  
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　　邮汇postal order||postal note （Am.）||post office order||money order \hT=U*dMR  
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　　本票promissory note （P/N） l:rT{l=8*  
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　　押汇负责书||押汇保证书letter of hypothecation d 1b
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　　副保||抵押品||付属担保物collateral security $mp'/]  
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　　担保书trust receipt||letter of indemnity jFMf=u&U  
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　　承兑||认付acceptance U:o(%dk  
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　　单张承兑general acceptance 5W=jQ3 C  
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　　有条件承兑qualified acceptance wth*H$iF  
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　　附条件认付conditional acceptance ' Zmslijf  
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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】