[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 kG7,1teMk  
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　　往来帐目account current $6x:aG*F  
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　　现在往来帐||存款额current accout k)GuMw  
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　　销货帐account sales t=\[J+  
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　　共同计算帐项joint account YKxA2`3v%  

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　　未决帐项outstanding account R~c vml  
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　　贷方帐项credit account||creditor account i}{Q\#=#  
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　　借方帐项debit account||debtor account %oKc?'L0  
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　　应付帐||应付未付帐account payable &"6ktKrIg  
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　　应收帐||应收未收帐account receivable v2X0Px_  
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　　新交易||新帐new account Vwg|?sG_  
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　　未决帐||老帐old account Cspm\F  
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　　现金帐cash account Saq>o.  
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　　流水帐running account 2o}G<7r  
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　　暂记帐||未定帐suspense account <>/MKMq!  
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　　过期帐||延滞帐overdue account||pastdue account q@Yt`$VTN  
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　　杂项帐户sundry account 6i=wAkn_J  
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　　详细帐单||明细表detail account !w\;Q8irN  
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　　呆帐bad account ewPdhCK  
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　　会计项目title of account T eTOj|  
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　　会计薄||帐薄account-book {+mkXp])R  
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　　营业报告书||损益计算表account of budiness||business report ;pK"N:|  

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　　借贷细帐||交验帐account rendered BCB/cBE  
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　　明细帐account stated ^G<M+RF2J  
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　　与…银行开立一户头to open an account with ri V/wN9C  
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　　与…银行建立交易to keep account with u)]s J 1p  
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　　继续记帐to keep account < l ^ Z;.  
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　　与…有交易to have an account with m;1exa  
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　　作成会计帐||有往来帐项to make out an account with FLOJ  
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　　清算||清理债务to make up an account 3<E$m*  
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　　清洁帐目||与…停止交易to close ones account with 5E(P,!-.  
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　　结帐to close an account -iX!F~qS,  
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　　清理未付款to ask an account||to demand an account IKpx~  
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　　结清差额to balance the account with G\AQql(f4  
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　　清算to settle an account||to liquidate an account||to square an account `t2! M\)  
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　　审查帐目||监查帐目to audit an account "7/YhLq7  
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　　检查帐目to examine an account $QnfpM%+=  
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　　转入A的帐户to charge the amount to As account 7 [ji,.7  
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　　以计帐方式付款to pay on account }'- )  
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　　代理某人||为某人on ones account||on account of one ( mMz]b5  
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　　为自己计算||独立帐目on ones own account cv 1L!Ce,  
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　　由某人收益并负风险on ones account and risk||for ones account and risk =LzW#s=O  
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　　由某人负担for ones account||for account of one DR=1';63  
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　　按某人指示||列入某人帐户by order and for account of one =0Sa  
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　　列入5月份帐目for May account 'M /&bu r  
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　　编入某中帐项下to pass to the account of||to place to the account of $ 7!GA9Bn  
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　　寄出清算书to send in an account||to send in render an account X9w
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　　支票薄cheque book .m51/X&*n  
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　　支票陈票人cheque drawer ,//=yW  
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　　持票人cheque holder [8#l~ |U  
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　　不记名支票cheque to bearer||bearer cheque Vo[4\h#$  
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　　记名支票||认人支票cheque to order #u^d3 $Nj  
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　　到期支票antedated cheque X.qKG0i  
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　　未到期支票postdated cheque ^`THV  
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　　保付支票certified cheque DK;-2K  
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　　未获兑现支票，退票returned cheque AaVlNjB  
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　　横线支票crossed cheque /FY_LM  
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　　普通横线general crossing iDr0_y*
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　　特别横线special crossing uQCS%|8C  
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　　空白支票blank cheque fmh]Y/UC  
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　　失效支票，过期支票stale cheque R}F N6cH  
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　　普通支票open cheque Tec6] :  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N{0 D<"  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges = 4L.  
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　　支票换现金||兑现to cash a cheque ` fXcW)  
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　　清理票款to clear a cheque (#~063N,#  
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　　保证兑现to certify a cheque #\qES7We6  
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　　填写支票数额to fill up a cheque ^<c?Ire  
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　　支票上划线to cross a cheque 0:nyOx(;  
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　　开发支票to make out a cheque '0+-Hit?  
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　　签发支票，开立支票to draw a cheque||to issue a cheque 0t8-oui  
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　　透支支票to overdraw a cheque :|bPr_&U$  
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　　背书支票to endorse a cheque SyI#Q[f'_  
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　　请付票款||清付票款to pay a cheque||to honour a cheque K\#+;\V  
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　　支票退票to dishonour a cheque YvonZ  
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　　拒付支票to refuse a cheque M%m$5[;n  
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　　拒付支票to stop payment of a cheque WE\V<MGS/  
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　　提示要求付款to present for payment B--`=@IRf"  
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　　见票即付持票人payable to bearer FKPI{l  
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　　支付指定人payable to order j:g /[_0s  
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　　已过期||无效out of date||stale uTQ/_$  
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　　请给出票人R/D||refer to drawer mU;TB%#)  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds K:mb$YJ&  
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　　文字与数字不一致words and figures differ b1-JnEc  
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　　支票时间已过account closed 6u7>S?  
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　　更改处应加盖印章alterations require initials ."dmL=  
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　　时间已过effects not cleared k z<We/  
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　　停止付款payment stopped OX!9T.j  
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　　支票毁损cheque mutilated oE}1D?3Sp  
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　　汇款||寄钱to remit||to send money !RV}dhI  
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　　寄票供取款||支票支付to send a cheque for payment : -OHD#>%  
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　　寄款人a remitter M%Ov6u<I8  
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　　收款人a remittee qm2  
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　　国外汇票foreign Bill ]*?qaIdqu  
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　　国内汇票inland Bill mV6\gR[h  
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　　跟单汇票documentary bill 72.ZE%Ue  
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　　空头汇票accommodation bill |nIm$
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　　原始汇票original bill sJ,:[  
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　　改写||换新票据renewed bill ZdfIe~Oni  
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　　即期汇票sight bill||bill on demand |,|b~>  
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　　…days after date||…days after date…日后付款 J"# o #~  
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　　…months after date||…months after date…月后付款 YvR MUT  
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　　见票后…日付款…days after sight||…days sight "*a^_tsT?i  
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　　见票后…月付款…months after sight||…months sight crG+BFi
 
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　　同组票据set of bills B[}#m'Lv  
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　　单张汇票sola of exchange||sole of exchange %Sf%XNtu  
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　　远期汇票usance bill||bill at usance '(4$h3-gv7  
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　　长期汇票long bill 8wMu^3r  
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　　短期汇票short bill 3!ZndWSHV  
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　　逾期汇票overdue bill kO>F, M  
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　　宽限日期days of grace .-Yhpw>f  
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　　电汇telegraphic transfer （T.T） ~RgO9p(dY  
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　　邮汇postal order||postal note （Am.）||post office order||money order WW\t<O;z  
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　　本票promissory note （P/N） 4Hc+F (  
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　　押汇负责书||押汇保证书letter of hypothecation =^#^Mq)  
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　　副保||抵押品||付属担保物collateral security >VIb|YA  
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　　担保书trust receipt||letter of indemnity qVjl8%)  
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　　承兑||认付acceptance ,e<(8@BBL  
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　　单张承兑general acceptance SkU'JM7<95  
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　　有条件承兑qualified acceptance 8$4@U;Vh;  
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　　附条件认付conditional acceptance rXgU*3RG  
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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】