[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 C+O`3wPZp  
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　　往来帐目account current Hya*7l']B  
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　　现在往来帐||存款额current accout <S TwylL  
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　　销货帐account sales (w4#?_  
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　　共同计算帐项joint account sK}Ru?a)  
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　　未决帐项outstanding account 7{/qQGL  
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　　贷方帐项credit account||creditor account ,tmo6D62  
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　　借方帐项debit account||debtor account  ,_P(!7Z8  
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　　应付帐||应付未付帐account payable 3p$ZHH.UP  
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　　应收帐||应收未收帐account receivable ]X@/0  
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　　新交易||新帐new account 
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　　未决帐||老帐old account l AE$HP'o  
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　　现金帐cash account ]qhVxeUm  
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　　流水帐running account 024*IoVZ  
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　　暂记帐||未定帐suspense account <N+l"Re#]  
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　　过期帐||延滞帐overdue account||pastdue account 5#q ^lL
  
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　　杂项帐户sundry account / >.&  
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　　详细帐单||明细表detail account 7s>d/F3*  
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　　呆帐bad account SJIJV6}H  
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　　会计项目title of account z}OY'}sk8  
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　　会计薄||帐薄account-book 2ggW4`"c  
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　　营业报告书||损益计算表account of budiness||business report efZdtrKgy  
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　　借贷细帐||交验帐account rendered 75I*&Wl  
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　　明细帐account stated V4/eGh_T  
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　　与…银行开立一户头to open an account with 2zArAch  
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　　与…银行建立交易to keep account with ' G)Wy|*  
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　　继续记帐to keep account :t^=~xO9  
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　　与…有交易to have an account with T*|?]k 8@*  
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　　作成会计帐||有往来帐项to make out an account with q'",70"\  
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　　清算||清理债务to make up an account kZPj{^c:  
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　　清洁帐目||与…停止交易to close ones account with -}PD0Pzg;=  
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　　结帐to close an account h`&mW w  
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　　清理未付款to ask an account||to demand an account M/Bn^A8@  
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　　结清差额to balance the account with 78y4nRQ*  
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　　清算to settle an account||to liquidate an account||to square an account pZ OVD%  
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　　审查帐目||监查帐目to audit an account ~)sb\o  
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　　检查帐目to examine an account v\$XhOK  
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　　转入A的帐户to charge the amount to As account ;l}TUo  
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　　以计帐方式付款to pay on account %+>I1G  
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　　代理某人||为某人on ones account||on account of one qhLe[[>  
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　　为自己计算||独立帐目on ones own account N@;6/[8  
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　　由某人收益并负风险on ones account and risk||for ones account and risk k NK)mE  

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　　由某人负担for ones account||for account of one v<3i~a  
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　　按某人指示||列入某人帐户by order and for account of one fvN2]@:  
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　　列入5月份帐目for May account Q9FY.KUM  
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　　编入某中帐项下to pass to the account of||to place to the account of HO&#Lv  
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　　寄出清算书to send in an account||to send in render an account F-UY~i8  
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　　支票薄cheque book .NwHr6/s*  
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　　支票陈票人cheque drawer _g$6vx&  
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　　持票人cheque holder `Z/"Dd;F^3  
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　　不记名支票cheque to bearer||bearer cheque g0_8:Gs}^  
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　　记名支票||认人支票cheque to order M6y:ze  
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　　到期支票antedated cheque a;([L8^7$l  
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　　未到期支票postdated cheque g%[lUxL  
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　　保付支票certified cheque Y~fds#y0  
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　　未获兑现支票，退票returned cheque 3mr9}P9;  
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　　横线支票crossed cheque U*[/F)!  
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　　普通横线general crossing OG!^:OY  
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　　特别横线special crossing LT#*nr  
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　　空白支票blank cheque k((_~<$2K  
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　　失效支票，过期支票stale cheque sq&$  
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　　普通支票open cheque dM#\h*:=  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount R9fM9  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G#3 O^,m  
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　　支票换现金||兑现to cash a cheque cFD(Ap  
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　　清理票款to clear a cheque ~qc o -b  
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　　保证兑现to certify a cheque ~/iE  
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　　填写支票数额to fill up a cheque *%\z#Bje@  
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　　支票上划线to cross a cheque 3%!d&j>v  
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　　开发支票to make out a cheque DHgEhf]  
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　　签发支票，开立支票to draw a cheque||to issue a cheque ?IGT!'  
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　　透支支票to overdraw a cheque h68s
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　　背书支票to endorse a cheque rFdq \BSi  
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　　请付票款||清付票款to pay a cheque||to honour a cheque Rb|\!  
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　　支票退票to dishonour a cheque e ST8>r  
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　　拒付支票to refuse a cheque ?psvhB{O  
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　　拒付支票to stop payment of a cheque 7`|$uIM`  
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　　提示要求付款to present for payment IbF[nQ  
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　　见票即付持票人payable to bearer G8Ns?  
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　　支付指定人payable to order ixE72bX  
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　　已过期||无效out of date||stale YeptYW@xfw  
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　　请给出票人R/D||refer to drawer /mo
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 11Pm lzy  
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　　文字与数字不一致words and figures differ ]fnc.^{  
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　　支票时间已过account closed WENPS*0oS]  
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　　更改处应加盖印章alterations require initials E5/-?(N  
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　　时间已过effects not cleared yL7a*C&  
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　　停止付款payment stopped CES^ c-. k  
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　　支票毁损cheque mutilated K8ecSs}}J  
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　　汇款||寄钱to remit||to send money 4b,N"w{v  
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　　寄票供取款||支票支付to send a cheque for payment {I&>`?7.  
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　　寄款人a remitter =3_I;Lw  
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　　收款人a remittee h%8[];*DpN  
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　　国外汇票foreign Bill j[.R|I|  
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　　国内汇票inland Bill soRt<83  
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　　跟单汇票documentary bill Pe6MDWR  
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　　空头汇票accommodation bill BlF>TI%2  
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　　原始汇票original bill GKTrf\"c  
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　　改写||换新票据renewed bill MN}@EQvW==  
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　　即期汇票sight bill||bill on demand /59jkcA+  
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　　…days after date||…days after date…日后付款 m-xSF]q=<  
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　　…months after date||…months after date…月后付款 dq+VW}[EO  
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　　见票后…日付款…days after sight||…days sight F4xYfbwY"]  
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　　见票后…月付款…months after sight||…months sight C!6?.\U/:c  
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　　同组票据set of bills s2FJ^4  
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　　单张汇票sola of exchange||sole of exchange O8%+5l`T!  
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　　远期汇票usance bill||bill at usance /o Q^j'v  
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　　长期汇票long bill  yr9%,wwN  
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　　短期汇票short bill ~Gx"gK0  
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　　逾期汇票overdue bill ;7Cb!v1
 
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　　宽限日期days of grace kq&xH;9=.  
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　　电汇telegraphic transfer （T.T） .Zv@iL5  
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　　邮汇postal order||postal note （Am.）||post office order||money order K;^$n>Y  
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　　本票promissory note （P/N） }F=scbpXj  
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　　押汇负责书||押汇保证书letter of hypothecation ,Dd )=  
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　　副保||抵押品||付属担保物collateral security f_2tMiy5  
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　　担保书trust receipt||letter of indemnity DC4O@"  
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　　承兑||认付acceptance \X1?,gV_  
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　　单张承兑general acceptance f86
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　　有条件承兑qualified acceptance >={?H?C  
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　　附条件认付conditional acceptance 0/z=G!z\  
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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】