[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 |]9@JdmV  
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　　往来帐目account current 1Vu#:6%  
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　　现在往来帐||存款额current accout +*8su5:[&@  
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　　销货帐account sales ~q3O,bb{  
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　　共同计算帐项joint account yJI~{VmU7  
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　　未决帐项outstanding account D./{f8
 
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　　贷方帐项credit account||creditor account inaO{ny y  
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　　借方帐项debit account||debtor account i"<W6  
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　　应付帐||应付未付帐account payable %+l95Dv1  
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　　应收帐||应收未收帐account receivable  WwB_L.{  
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　　新交易||新帐new account 7W)W9=&BT  
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　　未决帐||老帐old account {5Bj*m5  
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　　现金帐cash account OInl?_,,T#  
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　　流水帐running account !'N@ZZ  
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　　暂记帐||未定帐suspense account vxZ'-&;t  
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　　过期帐||延滞帐overdue account||pastdue account c-k3<|H`  
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　　杂项帐户sundry account ^.6yzlY  
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　　详细帐单||明细表detail account iE''>Z  
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　　呆帐bad account -~]H5er`  
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　　会计项目title of account 8NfXYR#  
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　　会计薄||帐薄account-book oks;G([  
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　　营业报告书||损益计算表account of budiness||business report K;6#v%  
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　　借贷细帐||交验帐account rendered uA#K59E+  
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　　明细帐account stated {d.z/Buu  
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　　与…银行开立一户头to open an account with P\MDD@  
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　　与…银行建立交易to keep account with MSmr7%g3D  
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　　继续记帐to keep account &b|Ro
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　　与…有交易to have an account with 7Vy_Cec1  
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　　作成会计帐||有往来帐项to make out an account with :Dty([  
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　　清算||清理债务to make up an account Ro]Z9C>1o  
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　　清洁帐目||与…停止交易to close ones account with !CU-5bpu  
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　　结帐to close an account ?(gha  
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　　清理未付款to ask an account||to demand an account 'd~(=
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　　结清差额to balance the account with !An?<Sv$  
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　　清算to settle an account||to liquidate an account||to square an account C7dq=(p&  
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　　审查帐目||监查帐目to audit an account 0;
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　　检查帐目to examine an account "<=4]Z  
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　　转入A的帐户to charge the amount to As account zwV!6xG  
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　　以计帐方式付款to pay on account $Y7VA  
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　　代理某人||为某人on ones account||on account of one P*!`AWn  
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　　为自己计算||独立帐目on ones own account rNk'W,FU  
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　　由某人收益并负风险on ones account and risk||for ones account and risk > '=QBW  
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　　由某人负担for ones account||for account of one %nkP" Z#  
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　　按某人指示||列入某人帐户by order and for account of one D \i]gfu8W  
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　　列入5月份帐目for May account d
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　　编入某中帐项下to pass to the account of||to place to the account of #A5X,-4G  
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　　寄出清算书to send in an account||to send in render an account 4,;*sc6*  
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　　支票薄cheque book _G'ki.[S7  
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　　支票陈票人cheque drawer D=^&?@k<  
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　　持票人cheque holder J+t51B(a  
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　　不记名支票cheque to bearer||bearer cheque ?7NSp2aq2A  
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　　记名支票||认人支票cheque to order Kn->R9Tl  
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　　到期支票antedated cheque }OEL] 5  
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　　未到期支票postdated cheque I-^sJ@V;  
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　　保付支票certified cheque
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　　未获兑现支票，退票returned cheque 5)< Y3nU~  
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　　横线支票crossed cheque z@VL?A(3  
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　　普通横线general crossing #8h7C8]&  
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　　特别横线special crossing 1\( N,'h  
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　　空白支票blank cheque E "=4(   
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　　失效支票，过期支票stale cheque )tBz=hy#  
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　　普通支票open cheque eHvUgDt  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CtM qE+j^  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges R{c~jjd  
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　　支票换现金||兑现to cash a cheque BeFyx"NBg  
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　　清理票款to clear a cheque JL4E`  
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　　保证兑现to certify a cheque iT&4;W=72~  
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　　填写支票数额to fill up a cheque Z&>Cdgt*  
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　　支票上划线to cross a cheque oo;<I_#07  
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　　开发支票to make out a cheque wL~AL  
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　　签发支票，开立支票to draw a cheque||to issue a cheque zlP{1z;nV  
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　　透支支票to overdraw a cheque 5{(4%  
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　　背书支票to endorse a cheque K/B$1+O  
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　　请付票款||清付票款to pay a cheque||to honour a cheque v76P?[  
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　　支票退票to dishonour a cheque 0V-jOc  
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　　拒付支票to refuse a cheque tW~kn9glZ  
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　　拒付支票to stop payment of a cheque h._eP.W`  
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　　提示要求付款to present for payment ,gk'8]  
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　　见票即付持票人payable to bearer 9nVb$pfe#  
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　　支付指定人payable to order J>#hu3&UOQ  
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　　已过期||无效out of date||stale (z8ZCyq7r[  
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　　请给出票人R/D||refer to drawer tJu:N'=Dy  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _O}U4aGMTC  
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　　文字与数字不一致words and figures differ G^ k8Or2  
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　　支票时间已过account closed HqsqUS3[  
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　　更改处应加盖印章alterations require initials ]8wm1_qV  
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　　时间已过effects not cleared p4IyKry,  
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　　停止付款payment stopped l'4<^q  
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　　支票毁损cheque mutilated I}u\ov_Su  
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　　汇款||寄钱to remit||to send money T^]]z}k  
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　　寄票供取款||支票支付to send a cheque for payment p#w8$Qjp  
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　　寄款人a remitter K:-jn}i?/  
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　　收款人a remittee 3pML+Y|ij  
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　　国外汇票foreign Bill b=S"o )>  
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　　国内汇票inland Bill ,7cw%mQA  
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　　跟单汇票documentary bill 8J&9}@y  
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　　空头汇票accommodation bill .9Oj+:n  
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　　原始汇票original bill 3/usgw1  
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　　改写||换新票据renewed bill G6{PrV#  
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　　即期汇票sight bill||bill on demand w5y.kc;  
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　　…days after date||…days after date…日后付款 %"c;kvw  
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　　…months after date||…months after date…月后付款 7hx^U90K  
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　　见票后…日付款…days after sight||…days sight rtJ@D2Hj^  
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　　见票后…月付款…months after sight||…months sight yn+m,K/  
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　　同组票据set of bills H@zZ[  
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　　单张汇票sola of exchange||sole of exchange dHOH]x  
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　　远期汇票usance bill||bill at usance gO*Gf2AG  
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　　长期汇票long bill (&)uWjq `  
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　　短期汇票short bill ?nu<)~r53  
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　　逾期汇票overdue bill "Ltp]nCR  
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　　宽限日期days of grace  HL[V} m  
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　　电汇telegraphic transfer （T.T） kz1Z K  
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　　邮汇postal order||postal note （Am.）||post office order||money order v @2?X4n  
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　　本票promissory note （P/N） aH%tD!%,o  
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　　押汇负责书||押汇保证书letter of hypothecation _{^F8  
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　　副保||抵押品||付属担保物collateral security Q$'\_zV  
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　　担保书trust receipt||letter of indemnity H.n|zGQTB  
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　　承兑||认付acceptance _ u_|U  
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　　单张承兑general acceptance n|=yw6aV'  
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　　有条件承兑qualified acceptance +LWgby4q  
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　　附条件认付conditional acceptance /YwwG;1  
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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】