[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 !>x|7   
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　　往来帐目account current s57N) 0kP  
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　　现在往来帐||存款额current accout < `qRA]  
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　　销货帐account sales 6{x,*[v  
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　　共同计算帐项joint account d#:3be{|&q  
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　　未决帐项outstanding account 0Q1FL MLV  
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　　贷方帐项credit account||creditor account Zn:R PMk*  
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　　借方帐项debit account||debtor account l=`L7| ^/d  
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　　应付帐||应付未付帐account payable VS#wl|b8  
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　　应收帐||应收未收帐account receivable RO\gax  
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　　新交易||新帐new account r%wA&FQ8U  
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　　未决帐||老帐old account nM=e]qH  
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　　现金帐cash account n?#!VN3  
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　　流水帐running account `T/~.`R  
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　　暂记帐||未定帐suspense account L~{_!Q  
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　　过期帐||延滞帐overdue account||pastdue account [\)oo  
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　　杂项帐户sundry account nGZX7Fx5  
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　　详细帐单||明细表detail account 7 RU}FE  
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　　呆帐bad account lM\LN^f5*  
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　　会计项目title of account ocwG7J\W  
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　　会计薄||帐薄account-book k1z$e*u&r  
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　　营业报告书||损益计算表account of budiness||business report 9D
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　　借贷细帐||交验帐account rendered |ifHSc.j<  
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　　明细帐account stated (%ew604X  
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　　与…银行开立一户头to open an account with QrD o|GtE  
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　　与…银行建立交易to keep account with Gtv,Izt  
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　　继续记帐to keep account dtM[E`PL  
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　　与…有交易to have an account with |
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　　作成会计帐||有往来帐项to make out an account with *#>F.#9  
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　　清算||清理债务to make up an account p?(L'q"WK  
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　　清洁帐目||与…停止交易to close ones account with
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　　结帐to close an account +\`vq"e  
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　　清理未付款to ask an account||to demand an account uE_c4Hp  
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　　结清差额to balance the account with 2H#N{>7  
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　　清算to settle an account||to liquidate an account||to square an account =Cf]  
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　　审查帐目||监查帐目to audit an account _68BP)nz>.  
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　　检查帐目to examine an account ~d>%,?zz  
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　　转入A的帐户to charge the amount to As account PY\PUMF>  
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　　以计帐方式付款to pay on account Hy
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　　代理某人||为某人on ones account||on account of one rp! LP#*  
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　　为自己计算||独立帐目on ones own account >.9eBz@  
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　　由某人收益并负风险on ones account and risk||for ones account and risk Aw^yH+ae  
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　　由某人负担for ones account||for account of one V*n==Nb5L  
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　　按某人指示||列入某人帐户by order and for account of one Ayx^Wp*s  
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　　列入5月份帐目for May account S 
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　　编入某中帐项下to pass to the account of||to place to the account of AMlV%U#  
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　　寄出清算书to send in an account||to send in render an account Iq'O  
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　　支票薄cheque book =Z0t :{  
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　　支票陈票人cheque drawer 7Ur?e
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　　持票人cheque holder 9w~cvlv[  
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　　不记名支票cheque to bearer||bearer cheque _+QwREP  
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　　记名支票||认人支票cheque to order +H'\3^C-  
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　　到期支票antedated cheque Z[#IfbYt  
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　　未到期支票postdated cheque :iCM= k  
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　　保付支票certified cheque -f>'RI95>  
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　　未获兑现支票，退票returned cheque crmUrF#  
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　　横线支票crossed cheque <)#kq1b?  
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　　普通横线general crossing Df=q-iq<{/  
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　　特别横线special crossing bkQ3c-C<  
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　　空白支票blank cheque 2"/yEg*=  
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　　失效支票，过期支票stale cheque (!zM\sF  
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　　普通支票open cheque }=GM?,7b  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount iBb
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges [%8@DC'  
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　　支票换现金||兑现to cash a cheque d79N-O-  
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　　清理票款to clear a cheque j7/(sf  
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　　保证兑现to certify a cheque 960qvz!  
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　　填写支票数额to fill up a cheque 1j3=o }m  
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　　支票上划线to cross a cheque km>o7V&4G  
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　　开发支票to make out a cheque ^ }#f()  
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　　签发支票，开立支票to draw a cheque||to issue a cheque c^S&F9/U*  
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　　透支支票to overdraw a cheque Pp!W$C:  
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　　背书支票to endorse a cheque 2[eY q1f!  
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　　请付票款||清付票款to pay a cheque||to honour a cheque .j
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　　支票退票to dishonour a cheque 1<5yG7SZ  
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　　拒付支票to refuse a cheque plAt +*&  
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　　拒付支票to stop payment of a cheque mH"`46  
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　　提示要求付款to present for payment o
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　　见票即付持票人payable to bearer $'Z!Y;Ue  
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　　支付指定人payable to order 7 &Aakl  
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　　已过期||无效out of date||stale {[+gM?  
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　　请给出票人R/D||refer to drawer pV8,b  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Kkm7L-  
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　　文字与数字不一致words and figures differ >xN^#$ng}  
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　　支票时间已过account closed l{4\Wn Va  
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　　更改处应加盖印章alterations require initials L~~aW0,  
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　　时间已过effects not cleared (@Bm2gH  
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　　停止付款payment stopped 2StpcAlU}  
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　　支票毁损cheque mutilated #*~Uu.T  
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　　汇款||寄钱to remit||to send money kH'Cx^=c6h  
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　　寄票供取款||支票支付to send a cheque for payment =|V
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　　寄款人a remitter 6yU~^))bx  
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　　收款人a remittee V-31x)  
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　　国外汇票foreign Bill T-\
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　　国内汇票inland Bill SV~xNzo~  
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　　跟单汇票documentary bill yRtFUlm`  
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　　空头汇票accommodation bill ?/\;K1c p  
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　　原始汇票original bill vl
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　　改写||换新票据renewed bill O]>Or3oO  
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　　即期汇票sight bill||bill on demand #[8gH>7
 
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　　…days after date||…days after date…日后付款 "~ /3  
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　　…months after date||…months after date…月后付款 >@X=E3  
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　　见票后…日付款…days after sight||…days sight E*%{Nn  
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　　见票后…月付款…months after sight||…months sight %wO~\:F8  
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　　同组票据set of bills UaBR;v-.B3  
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　　单张汇票sola of exchange||sole of exchange )D^P~2  
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　　远期汇票usance bill||bill at usance JsC0^A;fM  
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　　长期汇票long bill l*eA ?Qz  
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　　短期汇票short bill k91Y"_&  
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　　逾期汇票overdue bill a-W&/  
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　　宽限日期days of grace B<)(7GTv7"  
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　　电汇telegraphic transfer （T.T） #<JrSl62(K  
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　　邮汇postal order||postal note （Am.）||post office order||money order WlY%f}ln  
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　　本票promissory note （P/N） %8ul}}d9  
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　　押汇负责书||押汇保证书letter of hypothecation ^b%AwzHH}  
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　　副保||抵押品||付属担保物collateral security >ko;CQR  
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　　担保书trust receipt||letter of indemnity QW!'A`*x  
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　　承兑||认付acceptance qjWgyhL  
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　　单张承兑general acceptance Cr&ua|%F  
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　　有条件承兑qualified acceptance u/MIB`@,  
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　　附条件认付conditional acceptance OS!47Z /q  
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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】