[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 wJr/FE7c  
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　　往来帐目account current xF^r`  
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　　现在往来帐||存款额current accout (T;1q^j  
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　　销货帐account sales fX$6;Ae  
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　　共同计算帐项joint account KD9Ca $-  
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　　未决帐项outstanding account t>-XT|lV  
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　　贷方帐项credit account||creditor account H;X~<WN&AW  
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　　借方帐项debit account||debtor account C!I\G h  
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　　应付帐||应付未付帐account payable hXBqz9
 
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　　应收帐||应收未收帐account receivable 2@4MC`&  
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　　新交易||新帐new account J~:kuf21  
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　　未决帐||老帐old account (2 mS v  
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　　现金帐cash account Wa @6VY  
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　　流水帐running account !fif8kf  
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　　暂记帐||未定帐suspense account Y~<rQ  
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　　过期帐||延滞帐overdue account||pastdue account yFa&GxSq  
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　　杂项帐户sundry account V}p*HB@:  
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　　详细帐单||明细表detail account ]eORw$f  
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　　呆帐bad account D_]i/ F%  
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　　会计项目title of account {_+>"esc  
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　　会计薄||帐薄account-book Di]Iy  
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　　营业报告书||损益计算表account of budiness||business report InTKdr^ P  
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　　借贷细帐||交验帐account rendered (%=lq#,  
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　　明细帐account stated z2$FYn Q  
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　　与…银行开立一户头to open an account with wpJ^}+kF  
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　　与…银行建立交易to keep account with k)o7COx  
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　　继续记帐to keep account c1=;W$T(s  
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　　与…有交易to have an account with t(Cq(.u`:  
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　　作成会计帐||有往来帐项to make out an account with K.c6Rg  
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　　清算||清理债务to make up an account 7~QwlU3n<F  
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　　清洁帐目||与…停止交易to close ones account with #<^/yoH7C6  
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　　结帐to close an account K'ed5J  
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　　清理未付款to ask an account||to demand an account ]*t*/j;N  
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　　结清差额to balance the account with !)=#p
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　　清算to settle an account||to liquidate an account||to square an account A_8`YN"Xk  
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　　审查帐目||监查帐目to audit an account j8F~j?%!  
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　　检查帐目to examine an account ^[SbV^DOL  
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　　转入A的帐户to charge the amount to As account bTI&#Hu  
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　　以计帐方式付款to pay on account (>kBmK1Aj  
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　　代理某人||为某人on ones account||on account of one fM zAf3  
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　　为自己计算||独立帐目on ones own account lu9Ir>c  
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　　由某人收益并负风险on ones account and risk||for ones account and risk C'xU=OnA8  
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　　由某人负担for ones account||for account of one M2;(+8 b  
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　　按某人指示||列入某人帐户by order and for account of one Vf\?^h(tP  
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　　列入5月份帐目for May account #RZJ1uL  
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　　编入某中帐项下to pass to the account of||to place to the account of eo}S01bt  
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　　寄出清算书to send in an account||to send in render an account "|~B};|MFF  
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　　支票薄cheque book ~6Ee=NaLzP  
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　　支票陈票人cheque drawer 2*UE&Gp  
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　　持票人cheque holder <o"D/<XnB3  
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　　不记名支票cheque to bearer||bearer cheque bx%hizb  
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　　记名支票||认人支票cheque to order 9_CA5?y$:  
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　　到期支票antedated cheque =G3J.S*Riy  
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　　未到期支票postdated cheque K:Xrfn{s  
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　　保付支票certified cheque "Ee/q:`  
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　　未获兑现支票，退票returned cheque 0e5- \a  
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　　横线支票crossed cheque ,BN}H-W\2  
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　　普通横线general crossing  PtVN
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　　特别横线special crossing 2w.9Q (Sn  
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　　空白支票blank cheque XC8z|A-@  
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　　失效支票，过期支票stale cheque B}xo|:f!zj  
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　　普通支票open cheque Qak@~b  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s }R:
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F|ML$  
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　　支票换现金||兑现to cash a cheque uB)6\fkTB  
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　　清理票款to clear a cheque )9W#5V$  
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　　保证兑现to certify a cheque :+V1682u  
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　　填写支票数额to fill up a cheque W3-Rs&se  
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　　支票上划线to cross a cheque N?<@o2{  
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　　开发支票to make out a cheque D 8Waf  
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　　签发支票，开立支票to draw a cheque||to issue a cheque igbb=@Q
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　　透支支票to overdraw a cheque m$UT4,Ol  
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　　背书支票to endorse a cheque es(LE/`e  
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　　请付票款||清付票款to pay a cheque||to honour a cheque _q 9lr8hx  
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　　支票退票to dishonour a cheque gB{R6 \<O  
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　　拒付支票to refuse a cheque %T*+t"\)  
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　　拒付支票to stop payment of a cheque H;!hp0y  
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　　提示要求付款to present for payment g~sNY|%  
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　　见票即付持票人payable to bearer 9@EnmtR  
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　　支付指定人payable to order Pds *M?&F  
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　　已过期||无效out of date||stale xla^A}{  
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　　请给出票人R/D||refer to drawer * R6eykp  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds fQA)r  
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　　文字与数字不一致words and figures differ v})
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　　支票时间已过account closed E4@fP]R+  
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　　更改处应加盖印章alterations require initials z4+6k-#):  
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　　时间已过effects not cleared 67:<X(u+!  
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　　停止付款payment stopped K}(n;6\  
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　　支票毁损cheque mutilated {OoNhN9  
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　　汇款||寄钱to remit||to send money $^aXVy5p  
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　　寄票供取款||支票支付to send a cheque for payment ~:b~f]lO  
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　　寄款人a remitter <RsKV$Je I  
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　　收款人a remittee E4ee_`p  
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　　国外汇票foreign Bill J+|V[E<x  

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　　国内汇票inland Bill '^Np<  
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　　跟单汇票documentary bill #,{v Js~  
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　　空头汇票accommodation bill r+Cha%&D  
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　　原始汇票original bill Mxp4YQ
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　　改写||换新票据renewed bill 2g==98>cg  
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　　即期汇票sight bill||bill on demand 0].5[Jo  
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　　…days after date||…days after date…日后付款 eajL[W^>  
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　　…months after date||…months after date…月后付款 w2V E_  
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　　见票后…日付款…days after sight||…days sight .lS6KBf@  
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　　见票后…月付款…months after sight||…months sight x
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　　同组票据set of bills 9K(b Z{  
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　　单张汇票sola of exchange||sole of exchange rvO+=Tk  
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　　远期汇票usance bill||bill at usance y +vcBuX  
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　　长期汇票long bill xGPv3TLH^  
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　　短期汇票short bill ,%< 77LE  
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　　逾期汇票overdue bill A 7 6yz`D  
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　　宽限日期days of grace $a1.c;NE'  
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　　电汇telegraphic transfer （T.T） dGN*K}5  
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　　邮汇postal order||postal note （Am.）||post office order||money order A;PV,2|X
 
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　　本票promissory note （P/N） p]HtJt|]  
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　　押汇负责书||押汇保证书letter of hypothecation )63w&  

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　　副保||抵押品||付属担保物collateral security \t3
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　　担保书trust receipt||letter of indemnity L;<]wKs  
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　　承兑||认付acceptance wDzS<mm  
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　　单张承兑general acceptance  sj2+|>
 
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　　有条件承兑qualified acceptance y6\#{   
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　　附条件认付conditional acceptance 6A<aelE*i  
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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】