[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 P t)Ni  
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　　往来帐目account current !B#Lea  
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　　现在往来帐||存款额current accout Y 4 <  
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　　销货帐account sales ox2?d<dC6  
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　　共同计算帐项joint account 9t1aR*b&@  
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　　未决帐项outstanding account '0juZ~>}  
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　　贷方帐项credit account||creditor account Bn5O;I13  
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　　借方帐项debit account||debtor account h ?Ni5  
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　　应付帐||应付未付帐account payable juAUeGT  
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　　应收帐||应收未收帐account receivable 
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　　新交易||新帐new account uzA_Zj x  
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　　未决帐||老帐old account 0CTUcVM#9  
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　　现金帐cash account b\dzB\,&  
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　　流水帐running account `h:$3a:5  
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　　暂记帐||未定帐suspense account 'rX!E,59  
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　　过期帐||延滞帐overdue account||pastdue account -S ASn  
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　　杂项帐户sundry account wTL&m+xr  
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　　详细帐单||明细表detail account 
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　　呆帐bad account $Eo)i  
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　　会计项目title of account Do3g^RD#  
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　　会计薄||帐薄account-book JIGoF  
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　　营业报告书||损益计算表account of budiness||business report O!3MXmaO  
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　　借贷细帐||交验帐account rendered [|XMR=\>  
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　　明细帐account stated +~E;x1&'  
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　　与…银行开立一户头to open an account with 4l7FV<g  
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　　与…银行建立交易to keep account with rfl-(_3  
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　　继续记帐to keep account \5MW65  
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　　与…有交易to have an account with J<<Ph  
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　　作成会计帐||有往来帐项to make out an account with :U,n[.$5'  
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　　清算||清理债务to make up an account 8f""@TTp  
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　　清洁帐目||与…停止交易to close ones account with lji&]^1  
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　　结帐to close an account K>"]*#aBv  
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　　清理未付款to ask an account||to demand an account IfK%i/J  
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　　结清差额to balance the account with {z4v_[-2CF  
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　　清算to settle an account||to liquidate an account||to square an account <"93  
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　　审查帐目||监查帐目to audit an account o
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　　检查帐目to examine an account w?r  
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　　转入A的帐户to charge the amount to As account # s4v0auK  
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　　以计帐方式付款to pay on account J=%(f1X<W  
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　　代理某人||为某人on ones account||on account of one 1Qc>A8SU  
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　　为自己计算||独立帐目on ones own account h
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　　由某人收益并负风险on ones account and risk||for ones account and risk C EzTE rn  
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　　由某人负担for ones account||for account of one l*v6U'J  
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　　按某人指示||列入某人帐户by order and for account of one {Q%"{h']  
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　　列入5月份帐目for May account Sk~( t  
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　　编入某中帐项下to pass to the account of||to place to the account of \:'|4D]' I  
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　　寄出清算书to send in an account||to send in render an account wM]j#  
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　　支票薄cheque book 6N6}3J5  
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　　支票陈票人cheque drawer F2B9Q_>P  
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　　持票人cheque holder gcaXN6C  
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　　不记名支票cheque to bearer||bearer cheque "JH /ODm  
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　　记名支票||认人支票cheque to order U2lDTRt  
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　　到期支票antedated cheque m(B,a,g<  
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　　未到期支票postdated cheque \Y>!vh X  
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　　保付支票certified cheque shn{]Y  
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　　未获兑现支票，退票returned cheque QJsud{ada  
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　　横线支票crossed cheque B%. XWW$  
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　　普通横线general crossing +&U{>?.u  
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　　特别横线special crossing 7%%FYHMO:  
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　　空白支票blank cheque
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　　失效支票，过期支票stale cheque }Q=@$YIesD  
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　　普通支票open cheque !9n!:"(r  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .y)Y20=o!  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Tej&1'G  
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　　支票换现金||兑现to cash a cheque pejG%pJ  
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　　清理票款to clear a cheque tH}$j  
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　　保证兑现to certify a cheque ?>\JX  
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　　填写支票数额to fill up a cheque GWQ_X9+q  
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　　支票上划线to cross a cheque F1q a`j^'  
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　　开发支票to make out a cheque ",pN.<F9O  
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　　签发支票，开立支票to draw a cheque||to issue a cheque g4`)n`  
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　　透支支票to overdraw a cheque Zl:Z31  
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　　背书支票to endorse a cheque 3Mw2;.rk  
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　　请付票款||清付票款to pay a cheque||to honour a cheque w<4,;FFlZ/  
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　　支票退票to dishonour a cheque HgY# O r(  
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　　拒付支票to refuse a cheque :J'ibb1  
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　　拒付支票to stop payment of a cheque z1WF@Ej  
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　　提示要求付款to present for payment V*|#j0}b  
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　　见票即付持票人payable to bearer /=|5YxY  
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　　支付指定人payable to order qXb{A*J  
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　　已过期||无效out of date||stale C8J3^?7E  
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　　请给出票人R/D||refer to drawer jW?siQO^  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7Lv5@  
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　　文字与数字不一致words and figures differ D+y_&+&,t  
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　　支票时间已过account closed |PI]v`[  
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　　更改处应加盖印章alterations require initials oI!L2  
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　　时间已过effects not cleared E@f2hW2  
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　　停止付款payment stopped L&i_  
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　　支票毁损cheque mutilated WC?}a^
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　　汇款||寄钱to remit||to send money upJ|`,G{  
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　　寄票供取款||支票支付to send a cheque for payment RZV8
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　　寄款人a remitter 5_d=~whO&2  
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　　收款人a remittee _QhB0/C  
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　　国外汇票foreign Bill LPOZA`  
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　　国内汇票inland Bill kRyt|ryWh  
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　　跟单汇票documentary bill Ix"hl0Kh  
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　　空头汇票accommodation bill ${/"u3a_  
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　　原始汇票original bill Xgy)Z:R  
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　　改写||换新票据renewed bill m-~eCFc  
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　　即期汇票sight bill||bill on demand 6iozb~!Rr  
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　　…days after date||…days after date…日后付款 =uYz4IDB  
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　　…months after date||…months after date…月后付款 /$I F!q+C  
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　　见票后…日付款…days after sight||…days sight  l*+"0  
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　　见票后…月付款…months after sight||…months sight gAx8r-` `  
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　　同组票据set of bills !`B
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　　单张汇票sola of exchange||sole of exchange .>(?c92  
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　　远期汇票usance bill||bill at usance r " ^{?0  
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　　长期汇票long bill -zeodv7  
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　　短期汇票short bill S;o U'KOY  
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　　逾期汇票overdue bill !n=@(bT*wT  
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　　宽限日期days of grace ;x[F4d  
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　　电汇telegraphic transfer （T.T） _{EO9s2FG  
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　　邮汇postal order||postal note （Am.）||post office order||money order u@`)u#  
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　　本票promissory note （P/N） BO5g
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　　押汇负责书||押汇保证书letter of hypothecation M
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　　副保||抵押品||付属担保物collateral security 5G~;g  
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　　担保书trust receipt||letter of indemnity Y$^x.^dT,  
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　　承兑||认付acceptance Fr%LV#Q  
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　　单张承兑general acceptance HQ%-e5Q  
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　　有条件承兑qualified acceptance {&Kq/ sRz  
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　　附条件认付conditional acceptance H=vrF-#  
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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】