[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 &[qLl  
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　　往来帐目account current QfT&y &  
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　　现在往来帐||存款额current accout I)Lg=n$  
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　　销货帐account sales $>8+t>|  
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　　共同计算帐项joint account WR gAc%  
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　　未决帐项outstanding account ]}~*uT}>  
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　　贷方帐项credit account||creditor account d!e$BiC  
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　　借方帐项debit account||debtor account 'S
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　　应付帐||应付未付帐account payable IWuR=I$t  
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　　应收帐||应收未收帐account receivable >vt#,8VAN  
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　　新交易||新帐new account JU/K\S2%,  
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　　未决帐||老帐old account >L?/Ph%d  
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　　现金帐cash account 8O("o7~"  
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　　流水帐running account BLuILE:$  
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　　暂记帐||未定帐suspense account p\b:uy6#  
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　　过期帐||延滞帐overdue account||pastdue account WI](a8bm  
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　　杂项帐户sundry account =TwV_Dro~  
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　　详细帐单||明细表detail account kO~xE-(=  
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　　呆帐bad account -:*PXu  
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　　会计项目title of account b ]1SuL  
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　　会计薄||帐薄account-book .e"De-u  
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　　营业报告书||损益计算表account of budiness||business report FFK79e/5  
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　　借贷细帐||交验帐account rendered z!D >l  
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　　明细帐account stated P/,7CfyPd  
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　　与…银行开立一户头to open an account with \*v}IO>2})  
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　　与…银行建立交易to keep account with B`iQN7fd  
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　　继续记帐to keep account
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　　与…有交易to have an account with  ORp6   
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　　作成会计帐||有往来帐项to make out an account with -TjYQ  
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　　清算||清理债务to make up an account q'hMf?_  
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　　清洁帐目||与…停止交易to close ones account with 2fFNJ  
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　　结帐to close an account JrOp-ug  
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　　清理未付款to ask an account||to demand an account v>~ottQ|  
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　　结清差额to balance the account with ~;Ss)d  
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　　清算to settle an account||to liquidate an account||to square an account `a3q)}*Y
 
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　　审查帐目||监查帐目to audit an account G0^23j  
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　　检查帐目to examine an account `0=0IPVd  
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　　转入A的帐户to charge the amount to As account de[c3!#1d  
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　　以计帐方式付款to pay on account 42Tjbten_u  
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　　代理某人||为某人on ones account||on account of one +T"kx\<  
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　　为自己计算||独立帐目on ones own account (|bMtT?"x  
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　　由某人收益并负风险on ones account and risk||for ones account and risk T9*\ITA  
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　　由某人负担for ones account||for account of one [I4K`>|Z  
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　　按某人指示||列入某人帐户by order and for account of one xX{uDMYa;  
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　　列入5月份帐目for May account "of(,p  
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　　编入某中帐项下to pass to the account of||to place to the account of 5#80`/w^U  
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　　寄出清算书to send in an account||to send in render an account OcQ_PE5\  
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　　支票薄cheque book |n}W^}S5  
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　　支票陈票人cheque drawer {,]BqFXv  
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　　持票人cheque holder zt[TS
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　　不记名支票cheque to bearer||bearer cheque HsR#dp+s~  
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　　记名支票||认人支票cheque to order >tr_Ypfv,c  
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　　到期支票antedated cheque 5caYA&R  
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　　未到期支票postdated cheque it&c  ,+8  
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　　保付支票certified cheque FT[oM<M\Xd  
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　　未获兑现支票，退票returned cheque R`76Ae`R8  
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　　横线支票crossed cheque d#ya"e>  
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　　普通横线general crossing U"%k4]:A  
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　　特别横线special crossing CBnD)1b\  
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　　空白支票blank cheque 7@fd [  
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　　失效支票，过期支票stale cheque cuq7eMG6z  
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　　普通支票open cheque @!0j)5%  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount %f6l"~y  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges r;|Bc$P  
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　　支票换现金||兑现to cash a cheque [O"i!AQ  
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　　清理票款to clear a cheque tborRi)  
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　　保证兑现to certify a cheque iL|*g3`-f  
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　　填写支票数额to fill up a cheque O3bK>9<K  
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　　支票上划线to cross a cheque %bDd  
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　　开发支票to make out a cheque <'P|g  
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　　签发支票，开立支票to draw a cheque||to issue a cheque _9!Ru!u~  
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　　透支支票to overdraw a cheque 7w>"M  
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　　背书支票to endorse a cheque 7c %@2  
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　　请付票款||清付票款to pay a cheque||to honour a cheque Rn(|  
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　　支票退票to dishonour a cheque  %ef+
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　　拒付支票to refuse a cheque )z/j5tnvm  
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　　拒付支票to stop payment of a cheque YQQ!1hw  
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　　提示要求付款to present for payment }Q\yem  
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　　见票即付持票人payable to bearer Tw
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　　支付指定人payable to order /jj@ =H  
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　　已过期||无效out of date||stale zN2sipJS8  
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　　请给出票人R/D||refer to drawer A8Jbl^7E+  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds }PED#Uv  
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　　文字与数字不一致words and figures differ Jc:G7}j6  
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　　支票时间已过account closed  t8?+yG;  
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　　更改处应加盖印章alterations require initials )s6tjlf8  
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　　时间已过effects not cleared !^8'LMY<I  
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　　停止付款payment stopped ?[m5|ty#  
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　　支票毁损cheque mutilated 0 ?2#SM  
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　　汇款||寄钱to remit||to send money .-W
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　　寄票供取款||支票支付to send a cheque for payment 4 Qw;r  
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　　寄款人a remitter OcSLRN?t  
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　　收款人a remittee |#-Oz#Eg'  
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　　国外汇票foreign Bill J41ZQ  
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　　国内汇票inland Bill >Zr/U!W*?  
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　　跟单汇票documentary bill v WhtClJ3  
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　　空头汇票accommodation bill w^ DAu1  
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　　原始汇票original bill ]\_4r)cN<n  
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　　改写||换新票据renewed bill .5I1wRN49  
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　　即期汇票sight bill||bill on demand p1|@F^Q  
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　　…days after date||…days after date…日后付款 tGf  
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　　…months after date||…months after date…月后付款
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　　见票后…日付款…days after sight||…days sight 9JU lu  
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　　见票后…月付款…months after sight||…months sight XDI@mQmzB  
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　　同组票据set of bills 
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　　单张汇票sola of exchange||sole of exchange ZM)a4h,kcm  
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　　远期汇票usance bill||bill at usance M@gm.)d  
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　　长期汇票long bill ChB ZGuO:  
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　　短期汇票short bill h\20
  
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　　逾期汇票overdue bill )D#*Q~  
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　　宽限日期days of grace w-\ GrxlbX  
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　　电汇telegraphic transfer （T.T） a"ht\v}1  
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　　邮汇postal order||postal note （Am.）||post office order||money order R_Z H+@O  
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　　本票promissory note （P/N） my*/MC^O  
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　　押汇负责书||押汇保证书letter of hypothecation G_X'd  
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　　副保||抵押品||付属担保物collateral security ,I)/ V>u  
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　　担保书trust receipt||letter of indemnity M~wJe@bc  
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　　承兑||认付acceptance jLZ~9FXF2  
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　　单张承兑general acceptance m+V'*[O{  
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　　有条件承兑qualified acceptance SFh6'v'1N@  
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　　附条件认付conditional acceptance WF:i}+g
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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】