[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 )!~,xl^j{}  
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　　往来帐目account current q1v7( `O  
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　　现在往来帐||存款额current accout W8F@nY  
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　　销货帐account sales NF
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　　共同计算帐项joint account TbLU[(m-n  
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　　未决帐项outstanding account Kg`P@  
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　　贷方帐项credit account||creditor account En)Ptz#0  
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　　借方帐项debit account||debtor account e4|a^lS;  

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　　应付帐||应付未付帐account payable X}Om)WCr  
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　　应收帐||应收未收帐account receivable %a FZbLK  
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　　新交易||新帐new account |=07n K2  
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　　未决帐||老帐old account  $@O?  
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　　现金帐cash account *6eJmbFG  
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　　流水帐running account vKWi?}1  
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　　暂记帐||未定帐suspense account {]dG 9  
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　　过期帐||延滞帐overdue account||pastdue account ?8/r=  
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　　杂项帐户sundry account EV-sEl8ki  
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　　详细帐单||明细表detail account [+QyKyhTO  
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　　呆帐bad account RN
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　　会计项目title of account H\H7a.@nkF  
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　　会计薄||帐薄account-book ({@"{  
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　　营业报告书||损益计算表account of budiness||business report #Hz9@ H  
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　　借贷细帐||交验帐account rendered d
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　　明细帐account stated I?E+  
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　　与…银行开立一户头to open an account with }EYmz/nN  
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　　与…银行建立交易to keep account with [PB73q8  
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　　继续记帐to keep account tQRbNY#}Z  
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　　与…有交易to have an account with ~cyKPg6  
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　　作成会计帐||有往来帐项to make out an account with Lq ;~6  
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　　清算||清理债务to make up an account uF1 4;  
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　　清洁帐目||与…停止交易to close ones account with 4n@>gW  
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　　结帐to close an account 2wnk~URj  
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　　清理未付款to ask an account||to demand an account <bo^uw  
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　　结清差额to balance the account with 'jMs&  
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　　清算to settle an account||to liquidate an account||to square an account ,Y jjL  
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　　审查帐目||监查帐目to audit an account ;?@Rq"*  
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　　检查帐目to examine an account jA;b2A]G  
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　　转入A的帐户to charge the amount to As account 7Ok-T10  
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　　以计帐方式付款to pay on account ,jeHL@>w[  
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　　代理某人||为某人on ones account||on account of one m1jEky(  
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　　为自己计算||独立帐目on ones own account v;5-1  
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　　由某人收益并负风险on ones account and risk||for ones account and risk f4*(rX  
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　　由某人负担for ones account||for account of one WRkuP
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　　按某人指示||列入某人帐户by order and for account of one sC[#R.eq  
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　　列入5月份帐目for May account "%+||IyW  
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　　编入某中帐项下to pass to the account of||to place to the account of ^H2TSaJ;  
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　　寄出清算书to send in an account||to send in render an account UMBeY[?  
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　　支票薄cheque book K3h];F!^  
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　　支票陈票人cheque drawer >T
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　　持票人cheque holder D4(73  
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　　不记名支票cheque to bearer||bearer cheque 5wh(Qdib  
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　　记名支票||认人支票cheque to order ^`dMjeF  
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　　到期支票antedated cheque mZ? jpnd  
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　　未到期支票postdated cheque 0vDvp`ie#4  
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　　保付支票certified cheque (zy|>u  
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　　未获兑现支票，退票returned cheque ,wg(}y'
 
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　　横线支票crossed cheque W7~_XI  
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　　普通横线general crossing /Us+>vg!  
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　　特别横线special crossing >wb*kyO7(#  
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　　空白支票blank cheque s"nntC  
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　　失效支票，过期支票stale cheque jt323hHth  
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　　普通支票open cheque zK 1\InP  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5syzh S  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }3XjP55  
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　　支票换现金||兑现to cash a cheque ^mI`P}5Y  
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　　清理票款to clear a cheque @W(,|xE
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　　保证兑现to certify a cheque ujX
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　　填写支票数额to fill up a cheque n]5Pfg|a  
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　　支票上划线to cross a cheque hZUS#75M5  
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　　开发支票to make out a cheque wT;;B=u}G  
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　　签发支票，开立支票to draw a cheque||to issue a cheque XM?c*,=fu  
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　　透支支票to overdraw a cheque WRAv>s9  
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　　背书支票to endorse a cheque !{uV-c-
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　　请付票款||清付票款to pay a cheque||to honour a cheque PiR`4Tu  
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　　支票退票to dishonour a cheque 2e ~RM2PQ  
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　　拒付支票to refuse a cheque ji,`?  
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　　拒付支票to stop payment of a cheque ZWx[@5  
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　　提示要求付款to present for payment X88I|Z'HIh  
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　　见票即付持票人payable to bearer ;yZY2)L  
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　　支付指定人payable to order hiR+cPSF  
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　　已过期||无效out of date||stale u |$GOSD  
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　　请给出票人R/D||refer to drawer iHo0:J~  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Xa>c]j  
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　　文字与数字不一致words and figures differ n=!5ha%#N  
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　　支票时间已过account closed Dp@m"_1`+  
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　　更改处应加盖印章alterations require initials SnO,-Rg  
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　　时间已过effects not cleared wYHyVY2tj2  
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　　停止付款payment stopped 6XVJ/q
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　　支票毁损cheque mutilated z5[Qh<M  
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　　汇款||寄钱to remit||to send money
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　　寄票供取款||支票支付to send a cheque for payment <lSo7NkR  
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　　寄款人a remitter \ $9n `  
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　　收款人a remittee xoE,3Sn  
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　　国外汇票foreign Bill OPKmYzf@b  
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　　国内汇票inland Bill Rmh,P>  
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　　跟单汇票documentary bill sWLH"'Z  
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　　空头汇票accommodation bill pC)S
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　　原始汇票original bill 2 BwpxV8  
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　　改写||换新票据renewed bill \6Hu&WHy  
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　　即期汇票sight bill||bill on demand AyZBH&}RZ  
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　　…days after date||…days after date…日后付款 ;,LlOR  
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　　…months after date||…months after date…月后付款 JE+{Vx}  
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　　见票后…日付款…days after sight||…days sight ~7=w,+  
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　　见票后…月付款…months after sight||…months sight '^M3g-C[Jg  
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　　同组票据set of bills 6~Xe$fP(  
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　　单张汇票sola of exchange||sole of exchange ~ +z'pK~c  
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　　远期汇票usance bill||bill at usance ;;- I<TL  
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　　长期汇票long bill -n$fh::^  
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　　短期汇票short bill -{fbZk&A  
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　　逾期汇票overdue bill I"+;L4o`  
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　　宽限日期days of grace zc-.W2"Hu  
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　　电汇telegraphic transfer （T.T） [&FWR  
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　　邮汇postal order||postal note （Am.）||post office order||money order dmD':1  
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　　本票promissory note （P/N） =lG5Kc{B  
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　　押汇负责书||押汇保证书letter of hypothecation ,*V{
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　　副保||抵押品||付属担保物collateral security  B9^@]   
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　　担保书trust receipt||letter of indemnity vf(\?Js,  
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　　承兑||认付acceptance )vk$]<$  
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　　单张承兑general acceptance MqI!i>
 
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　　有条件承兑qualified acceptance eW+z@\d9Gz  
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　　附条件认付conditional acceptance ([ xYOxcp5  
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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】