[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  t@B(+
 
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　　往来帐目account current ]qktj=p  
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　　现在往来帐||存款额current accout SS3-+<z  
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　　销货帐account sales 8<&EvO k  
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　　共同计算帐项joint account v,1F-
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　　未决帐项outstanding account tk?UX7F  
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　　贷方帐项credit account||creditor account shF
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　　借方帐项debit account||debtor account ')TPF{\#  
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　　应付帐||应付未付帐account payable (JZ".En#X  
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　　应收帐||应收未收帐account receivable t_c?Wp~tH  
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　　新交易||新帐new account Yp5L+~J[  
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　　未决帐||老帐old account ]0~qi@  
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　　现金帐cash account r"_Y3SxxL  
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　　流水帐running account OyVm(%Z   
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　　暂记帐||未定帐suspense account bkv/I{C>?  
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　　过期帐||延滞帐overdue account||pastdue account 3H8Al  
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　　杂项帐户sundry account @ss):FwA  
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　　详细帐单||明细表detail account |uUuF m  
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　　呆帐bad account 80&D" "  
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　　会计项目title of account ?r3e*qJGn  
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　　会计薄||帐薄account-book yazZw}};  
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　　营业报告书||损益计算表account of budiness||business report O/9fuEF  
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　　借贷细帐||交验帐account rendered +x]e-P%  
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　　明细帐account stated q/'MS[C  
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　　与…银行开立一户头to open an account with /(zB0TEd  
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　　与…银行建立交易to keep account with Y6;@/[_  
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　　继续记帐to keep account ~UW{)]_jox  
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　　与…有交易to have an account with 4#@0T"T~M  
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　　作成会计帐||有往来帐项to make out an account with b,vL8*  
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　　清算||清理债务to make up an account c}\ d5R_L  
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　　清洁帐目||与…停止交易to close ones account with d-i&k(M  
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　　结帐to close an account 04[)qPPS  
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　　清理未付款to ask an account||to demand an account 4Xr"d@ 2(  
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　　结清差额to balance the account with m9cj7  
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　　清算to settle an account||to liquidate an account||to square an account Z%A<#%   
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　　审查帐目||监查帐目to audit an account Q!Msy<v  
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　　检查帐目to examine an account W>VAbm  
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　　转入A的帐户to charge the amount to As account = c/3^e  
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　　以计帐方式付款to pay on account dcM+ylB  
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　　代理某人||为某人on ones account||on account of one cRjL3  
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　　为自己计算||独立帐目on ones own account k_-vT  
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　　由某人收益并负风险on ones account and risk||for ones account and risk |~Htj4K/  
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　　由某人负担for ones account||for account of one M^ 0w/  
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　　按某人指示||列入某人帐户by order and for account of one zlC^  
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　　列入5月份帐目for May account qQ2  
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　　编入某中帐项下to pass to the account of||to place to the account of =k[(rvU3  
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　　寄出清算书to send in an account||to send in render an account tr#)iZ\  
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　　支票薄cheque book mmh nw(/  
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　　支票陈票人cheque drawer 38zR\@'j]4  
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　　持票人cheque holder ?];~N5<'  
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　　不记名支票cheque to bearer||bearer cheque oj
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　　记名支票||认人支票cheque to order )dzjz%B)  
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　　到期支票antedated cheque 3P<Zzt%eT  
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　　未到期支票postdated cheque
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　　保付支票certified cheque } S WA| x  
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　　未获兑现支票，退票returned cheque ~-o^eI4_  
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　　横线支票crossed cheque s$3eJ|  
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　　普通横线general crossing 2EI m  
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　　特别横线special crossing o*5e14W(:  
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　　空白支票blank cheque II f >z_m  
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　　失效支票，过期支票stale cheque l1.Aw|'D  
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　　普通支票open cheque E&Zx]? ~  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }E\+e!'!2  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z+pvdu  
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　　支票换现金||兑现to cash a cheque oXZ@*   
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　　清理票款to clear a cheque '/]Aaf@U8  
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　　保证兑现to certify a cheque e+=G-u5}-  
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　　填写支票数额to fill up a cheque -*{(#k$  
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　　支票上划线to cross a cheque mjr{L{H=?+  
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　　开发支票to make out a cheque 8 $*cfOC  
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　　签发支票，开立支票to draw a cheque||to issue a cheque !/ q&0a  
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　　透支支票to overdraw a cheque Ognq*[om  
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　　背书支票to endorse a cheque %!/liS  
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　　请付票款||清付票款to pay a cheque||to honour a cheque aNf3 R;*  
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　　支票退票to dishonour a cheque F$.s6Hh.  
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　　拒付支票to refuse a cheque o2UJ*4  
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　　拒付支票to stop payment of a cheque J_br%AG<p  
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　　提示要求付款to present for payment P\4o4MF@K  
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　　见票即付持票人payable to bearer Z8_gI[
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　　支付指定人payable to order o8pe07n(W  
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　　已过期||无效out of date||stale PSw+E';  
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　　请给出票人R/D||refer to drawer Nm.>C4  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Hjkgy%N  
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　　文字与数字不一致words and figures differ jmNj#R@t  
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　　支票时间已过account closed K:Go%3~,  
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　　更改处应加盖印章alterations require initials {j@)sDMX  
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　　时间已过effects not cleared $q+`GXc-  
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　　停止付款payment stopped X'4 Yofs  
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　　支票毁损cheque mutilated (}8 ;3pp  
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　　汇款||寄钱to remit||to send money zPc;[uHT  
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　　寄票供取款||支票支付to send a cheque for payment ,]"u!,yHb  
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　　寄款人a remitter __c_JU  
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　　收款人a remittee i% lB U1  
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　　国外汇票foreign Bill ".ZiR7Z:$Y  
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　　国内汇票inland Bill A'EA!  
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　　跟单汇票documentary bill 6iWuBsal  
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　　空头汇票accommodation bill 9@B+$~
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　　原始汇票original bill |O?Aj1g[c?  
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　　改写||换新票据renewed bill =qvU9p2o  
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　　即期汇票sight bill||bill on demand \m!."~%  
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　　…days after date||…days after date…日后付款 ;}qCIyuO]  
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　　…months after date||…months after date…月后付款 (I5ra_FVs  
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　　见票后…日付款…days after sight||…days sight u4'Lm+&O  
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　　见票后…月付款…months after sight||…months sight W8^gPW*c5  
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　　同组票据set of bills S}E@*t2h  
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　　单张汇票sola of exchange||sole of exchange =DgD&_  
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　　远期汇票usance bill||bill at usance S;g~xo  
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　　长期汇票long bill K*<n<;W  
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　　短期汇票short bill UgP5^3F2  
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　　逾期汇票overdue bill 9HE)!Col  
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　　宽限日期days of grace 4)I SRR  
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　　电汇telegraphic transfer （T.T） ~$$V=$&  
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　　邮汇postal order||postal note （Am.）||post office order||money order JeA}d  
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　　本票promissory note （P/N） ZUh<2F  
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　　押汇负责书||押汇保证书letter of hypothecation c(jA"K[|b  
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　　副保||抵押品||付属担保物collateral security qr@,92_  
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　　担保书trust receipt||letter of indemnity rT #QA=YB  
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　　承兑||认付acceptance &ke4":7X  
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　　单张承兑general acceptance j% nd  
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　　有条件承兑qualified acceptance 5E@V@kw  
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　　附条件认付conditional acceptance \|(;q+n?k  
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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】