[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 PZ6R+n8  
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　　往来帐目account current eC<RM Q4  
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　　现在往来帐||存款额current accout .-HM{6
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　　销货帐account sales b`+ yNf  
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　　共同计算帐项joint account ',`Qx{tQ)  
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　　未决帐项outstanding account [n/c7Pe  
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　　贷方帐项credit account||creditor account ,^e2ma|z  
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　　借方帐项debit account||debtor account jq]5Y^e  
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　　应付帐||应付未付帐account payable 08jk~$%  
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　　应收帐||应收未收帐account receivable 2Cy,#X%j>  
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　　新交易||新帐new account g #74c'+  
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　　未决帐||老帐old account Dom]w.W5  
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　　现金帐cash account YJ,"@n_  
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　　流水帐running account .u ikte  
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　　暂记帐||未定帐suspense account G|nBja8vm  
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　　过期帐||延滞帐overdue account||pastdue account "#pxZ B=  
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　　杂项帐户sundry account ^#e|^]] L  
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　　详细帐单||明细表detail account M .6BFC  
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　　呆帐bad account L /
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　　会计项目title of account @0EY5{&  

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　　会计薄||帐薄account-book z0\ $#r^I  
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　　营业报告书||损益计算表account of budiness||business report NGi)Lh|  

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　　借贷细帐||交验帐account rendered Bt")RG  
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　　明细帐account stated ]m`:T  
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　　与…银行开立一户头to open an account with 1!)'dL0mI  
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　　与…银行建立交易to keep account with I__b$  
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　　继续记帐to keep account Pw]+6  
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　　与…有交易to have an account with a(yWIgD\\  
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　　作成会计帐||有往来帐项to make out an account with \6 JY#%  
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　　清算||清理债务to make up an account I&i6-xp  
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　　清洁帐目||与…停止交易to close ones account with qF(i1#  
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　　结帐to close an account 6v scu2  
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　　清理未付款to ask an account||to demand an account QPp31o.!5  
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　　结清差额to balance the account with }@ U}c6/  
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　　清算to settle an account||to liquidate an account||to square an account :/SGB3gb1t  

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　　审查帐目||监查帐目to audit an account C%<Dq0j  
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　　检查帐目to examine an account %/\sn<6C}  
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　　转入A的帐户to charge the amount to As account 46 0/eW\  
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　　以计帐方式付款to pay on account DsxNg  
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　　代理某人||为某人on ones account||on account of one ->{\7|^  
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　　为自己计算||独立帐目on ones own account < <0[PJ  
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　　由某人收益并负风险on ones account and risk||for ones account and risk >_]Ov
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　　由某人负担for ones account||for account of one &'PLOyWw  
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　　按某人指示||列入某人帐户by order and for account of one 6&~Z3|<e  
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　　列入5月份帐目for May account )iIsnM  
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　　编入某中帐项下to pass to the account of||to place to the account of p[|V7K'Z  
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　　寄出清算书to send in an account||to send in render an account Y*lc ~X  
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　　支票薄cheque book $@^\zg1n  
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　　支票陈票人cheque drawer ey<z#Q5+  
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　　持票人cheque holder oWDn_GnG`h  
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　　不记名支票cheque to bearer||bearer cheque u@Ni *)p`  
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　　记名支票||认人支票cheque to order .;bU["fn)  
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　　到期支票antedated cheque `\ nKPj  
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　　未到期支票postdated cheque l%i*.b(  
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　　保付支票certified cheque J1M9),  
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　　未获兑现支票，退票returned cheque n sN n>{  
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　　横线支票crossed cheque y{P~!Y
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　　普通横线general crossing $_a/!)bP  
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　　特别横线special crossing mH<|.7~0  
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　　空白支票blank cheque r|bGn#^  
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　　失效支票，过期支票stale cheque nhm#_3!6A  
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　　普通支票open cheque 3-0jxx(  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount //$^~}wt  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &d!ASa  
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　　支票换现金||兑现to cash a cheque "6%qi qt  
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　　清理票款to clear a cheque yRhD<*  
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　　保证兑现to certify a cheque 3][   
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　　填写支票数额to fill up a cheque {FC<vx{42  
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　　支票上划线to cross a cheque ~( rZ)  
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　　开发支票to make out a cheque ^d9o \  
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　　签发支票，开立支票to draw a cheque||to issue a cheque 1iM(13jW  
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　　透支支票to overdraw a cheque ']X0g{%  
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　　背书支票to endorse a cheque Y\(?&7Aax  
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　　请付票款||清付票款to pay a cheque||to honour a cheque ]jmZ5h#[  
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　　支票退票to dishonour a cheque :`@W`V?6-  
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　　拒付支票to refuse a cheque pqb KPpG  
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　　拒付支票to stop payment of a cheque ^h<ElK  
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　　提示要求付款to present for payment b%j4W)Z  
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　　见票即付持票人payable to bearer RHt~:D3*  
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　　支付指定人payable to order :|ytw=3>  
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　　已过期||无效out of date||stale 0}Qd  
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　　请给出票人R/D||refer to drawer qyBo|AQ5  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds  n4AQ  
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　　文字与数字不一致words and figures differ &e4EZ  
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　　支票时间已过account closed dpcv'cRfw  
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　　更改处应加盖印章alterations require initials &y2DI"Ff  
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　　时间已过effects not cleared ':T"nORC  
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　　停止付款payment stopped ~</H>J d  
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　　支票毁损cheque mutilated q0_Pl*  
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　　汇款||寄钱to remit||to send money pH?"@  
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　　寄票供取款||支票支付to send a cheque for payment $0;Dk,  
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　　寄款人a remitter m \|ie8  
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　　收款人a remittee @IBU{{  
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　　国外汇票foreign Bill !ma'*X  
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　　国内汇票inland Bill !~f!O"n)3r  
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　　跟单汇票documentary bill !r_2b! dy  
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　　空头汇票accommodation bill d?OsVT;U  
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　　原始汇票original bill GEfTs[  
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　　改写||换新票据renewed bill ljO t~@Ea  
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　　即期汇票sight bill||bill on demand kM@heFJb.  
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　　…days after date||…days after date…日后付款 K2pW|@~U  
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　　…months after date||…months after date…月后付款 }tH6E  
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　　见票后…日付款…days after sight||…days sight k/lDE  
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　　见票后…月付款…months after sight||…months sight d}]jw4  
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　　同组票据set of bills q{oppali  
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　　单张汇票sola of exchange||sole of exchange g E;o_ ~  
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　　远期汇票usance bill||bill at usance EEO)b_(  
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　　长期汇票long bill [NIaWI,>
 
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　　短期汇票short bill JG! @(lr  
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　　逾期汇票overdue bill qCgoB 0  
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　　宽限日期days of grace \#)w$O  
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　　电汇telegraphic transfer （T.T） Lkl^ `  
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　　邮汇postal order||postal note （Am.）||post office order||money order 4z>SI\Ss  
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　　本票promissory note （P/N） q<Zza  
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　　押汇负责书||押汇保证书letter of hypothecation $[DSe~  
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　　副保||抵押品||付属担保物collateral security =F"vL  
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　　担保书trust receipt||letter of indemnity H^C$2f  
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　　承兑||认付acceptance +
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　　单张承兑general acceptance JP*VR=0k?  
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　　有条件承兑qualified acceptance $z5  
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　　附条件认付conditional acceptance vX
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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】