[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 IPhV|7
 
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　　往来帐目account current @dzO{)  
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　　现在往来帐||存款额current accout 4j'cXxo  
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　　销货帐account sales q^_PR|  
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　　共同计算帐项joint account m*MfGj(  
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　　未决帐项outstanding account lklMdsIdj  
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　　贷方帐项credit account||creditor account Q~A25Jf.  
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　　借方帐项debit account||debtor account n~g,qEI;<x  
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　　应付帐||应付未付帐account payable :!h1S`wS  
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　　应收帐||应收未收帐account receivable 2%'iTXF  
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　　新交易||新帐new account E K)7g~  
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　　未决帐||老帐old account t@TBx=16  
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　　现金帐cash account D,rF?t>=S  
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　　流水帐running account ESl-k2  
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　　暂记帐||未定帐suspense account w >:~Ev]  
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　　过期帐||延滞帐overdue account||pastdue account CVh^~!"7j  
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　　杂项帐户sundry account yk4Huq&2  
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　　详细帐单||明细表detail account s 9,?"\0Zm  
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　　呆帐bad account 4|Dxyb>pS  
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　　会计项目title of account G H
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　　会计薄||帐薄account-book gF@51K  
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　　营业报告书||损益计算表account of budiness||business report Lzzf`jN]  
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　　借贷细帐||交验帐account rendered OKU9v{  
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　　明细帐account stated bY4~\cP.  
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　　与…银行开立一户头to open an account with 3le/(=&1  
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　　与…银行建立交易to keep account with tK3.HvD  
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　　继续记帐to keep account &wbe^Wp  
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　　与…有交易to have an account with $d4^e&s  
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　　作成会计帐||有往来帐项to make out an account with #:{Bd8PS  
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　　清算||清理债务to make up an account pJC@}z^cw  
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　　清洁帐目||与…停止交易to close ones account with 28u)q2s^W|  
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　　结帐to close an account `B+P$K<X  
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　　清理未付款to ask an account||to demand an account j$h.V#1z  
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　　结清差额to balance the account with %(GWR@mfC  
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　　清算to settle an account||to liquidate an account||to square an account PpPg ~ix*  
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　　审查帐目||监查帐目to audit an account S3V3<4CB  

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　　检查帐目to examine an account {{c/:FTEU  
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　　转入A的帐户to charge the amount to As account #?)g?u%g=  
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　　以计帐方式付款to pay on account 6Y^UC2TBs  
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　　代理某人||为某人on ones account||on account of one -4|\,=j  
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　　为自己计算||独立帐目on ones own account ;/$=!9^sZ  
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　　由某人收益并负风险on ones account and risk||for ones account and risk YGP.LR7  
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　　由某人负担for ones account||for account of one o}&TFhT  
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　　按某人指示||列入某人帐户by order and for account of one byl#8=
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　　列入5月份帐目for May account lwEJ)Bv  
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　　编入某中帐项下to pass to the account of||to place to the account of (0jT#&#  
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　　寄出清算书to send in an account||to send in render an account F-?K]t#  
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　　支票薄cheque book Ca]+*Eb9z{  
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　　支票陈票人cheque drawer (H/JB\~r  
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　　持票人cheque holder \ct)/  
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　　不记名支票cheque to bearer||bearer cheque 1Wd?AyTY,  
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　　记名支票||认人支票cheque to order bD_|n!3  
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　　到期支票antedated cheque P;o6rQf  
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　　未到期支票postdated cheque }gQ FWT  
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　　保付支票certified cheque C8qA+dri  
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　　未获兑现支票，退票returned cheque 4G`7]<  
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　　横线支票crossed cheque DIR_W-z  
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　　普通横线general crossing R)% Jr.U  
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　　特别横线special crossing 9%e&Z'l  
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　　空白支票blank cheque x/*ndH  
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　　失效支票，过期支票stale cheque [MfKBlA  
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　　普通支票open cheque qLkna
 
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount (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 P6,~0v(S  
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　　支票换现金||兑现to cash a cheque 5y07@x  
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　　清理票款to clear a cheque #g,JNJ}  
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　　保证兑现to certify a cheque Ei!5Q ya>  
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　　填写支票数额to fill up a cheque 'f0*~Wq|  
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　　支票上划线to cross a cheque 8F|8zX&  
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　　开发支票to make out a cheque ~e,k71  
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　　签发支票，开立支票to draw a cheque||to issue a cheque ?3bUE\p  
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　　透支支票to overdraw a cheque u4QPO:,a4  
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　　背书支票to endorse a cheque q{/>hvl  
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　　请付票款||清付票款to pay a cheque||to honour a cheque kfaRN^  
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　　支票退票to dishonour a cheque D<9FSxl6  
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　　拒付支票to refuse a cheque ;O=tSEe  
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　　拒付支票to stop payment of a cheque ~_C[~-  
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　　提示要求付款to present for payment nbM[?=WS  
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　　见票即付持票人payable to bearer $_s"16s  
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　　支付指定人payable to order 
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　　已过期||无效out of date||stale nb}*IExd  
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　　请给出票人R/D||refer to drawer JSXudz5c  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds g.-{=kZ   
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　　文字与数字不一致words and figures differ J#DYZ>}Y  
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　　支票时间已过account closed {fXD@lhi  
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　　更改处应加盖印章alterations require initials lU WX[,  
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　　时间已过effects not cleared ZdbZ^DUR<(  
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　　停止付款payment stopped ,Bh!|H(?L1  
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　　支票毁损cheque mutilated ` #Qlr+X  
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　　汇款||寄钱to remit||to send money X yi[z tN  
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　　寄票供取款||支票支付to send a cheque for payment }Z5f5q  
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　　寄款人a remitter >Micc   
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　　收款人a remittee HGqT"NJr  
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　　国外汇票foreign Bill qcau(#I9.  
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　　国内汇票inland Bill jOL$kiW0  
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　　跟单汇票documentary bill 7:7i}`O  
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　　空头汇票accommodation bill D:`b61sWi_  
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　　原始汇票original bill &AR@5M u  
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　　改写||换新票据renewed bill yhzC 9nTH  
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　　即期汇票sight bill||bill on demand AlP}H~|M7  

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　　…days after date||…days after date…日后付款 gA0:qEL\  
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　　…months after date||…months after date…月后付款 b1An2e[  
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　　见票后…日付款…days after sight||…days sight O$dz=)  
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　　见票后…月付款…months after sight||…months sight A")F7F31c  
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　　同组票据set of bills $ ?ayE  
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　　单张汇票sola of exchange||sole of exchange Nl~'W  
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　　远期汇票usance bill||bill at usance M<h2+0(il  
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　　长期汇票long bill C
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　　短期汇票short bill }HdibCAOf  
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　　逾期汇票overdue bill dk<) \C"  
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　　宽限日期days of grace /2 V  
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　　电汇telegraphic transfer （T.T） zfS0
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　　邮汇postal order||postal note （Am.）||post office order||money order ^FO&GM2a  
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　　本票promissory note （P/N） [PXv8K%]p  
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　　押汇负责书||押汇保证书letter of hypothecation l@
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　　副保||抵押品||付属担保物collateral security ,x(?7ZW>  
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　　担保书trust receipt||letter of indemnity .W;,~.l  
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　　承兑||认付acceptance ) ,DLrGOl  
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　　单张承兑general acceptance Y52f8qQq  
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　　有条件承兑qualified acceptance r.WQ6h/eZ5  
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　　附条件认付conditional acceptance b!lS=zIN  
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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】