[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 3 &Sp@,  
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　　往来帐目account current @C=m?7O98  
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　　现在往来帐||存款额current accout e:BDQU  
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　　销货帐account sales H~eGgm;p  
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　　共同计算帐项joint account :WO{xg  
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　　未决帐项outstanding account lA]N04 d  
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　　贷方帐项credit account||creditor account \OT6L'l],  
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　　借方帐项debit account||debtor account :Pf>Z? /d  
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　　应付帐||应付未付帐account payable oBC]UL;8xJ  
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　　应收帐||应收未收帐account receivable pr/'J!{^  
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　　新交易||新帐new account Zt_r9xs>  
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　　未决帐||老帐old account ,WGc7NN`  
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　　现金帐cash account ` .$&T7  
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　　流水帐running account ##GY<\",;  
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　　暂记帐||未定帐suspense account 'B,KFA<
 
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　　过期帐||延滞帐overdue account||pastdue account )P%4:P  
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　　杂项帐户sundry account
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　　详细帐单||明细表detail account ^N{k6
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　　呆帐bad account 7 OWsHlU  
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　　会计项目title of account _@K YF)  
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　　会计薄||帐薄account-book 7O$ &  
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　　营业报告书||损益计算表account of budiness||business report tpGCrn2w>  
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　　借贷细帐||交验帐account rendered ]'g:B p  
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　　明细帐account stated V)h
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　　与…银行开立一户头to open an account with XL~>rw<  
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　　与…银行建立交易to keep account with \XDmK   
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　　继续记帐to keep account +q-c8z  
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　　与…有交易to have an account with ]
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　　作成会计帐||有往来帐项to make out an account with *:
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　　清算||清理债务to make up an account yquAr$L!  
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　　清洁帐目||与…停止交易to close ones account with }*Zo6{B-  
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　　结帐to close an account }I'^./za
 
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　　清理未付款to ask an account||to demand an account LihdZ )  
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　　结清差额to balance the account with w5(yCyNp~  
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　　清算to settle an account||to liquidate an account||to square an account #g{Mne  
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　　审查帐目||监查帐目to audit an account Vd<K4Tk  
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　　检查帐目to examine an account x? =B\8m  
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　　转入A的帐户to charge the amount to As account +ouY  
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　　以计帐方式付款to pay on account 10O3Z9  
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　　代理某人||为某人on ones account||on account of one 0Az/fzJlz  
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　　为自己计算||独立帐目on ones own account b!,j
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　　由某人收益并负风险on ones account and risk||for ones account and risk C5 ;wf3  
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　　由某人负担for ones account||for account of one qK,V$l(4#  
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　　按某人指示||列入某人帐户by order and for account of one J'Gm7h{   
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　　列入5月份帐目for May account lvPpCAXY  
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　　编入某中帐项下to pass to the account of||to place to the account of v8  
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　　寄出清算书to send in an account||to send in render an account `yYvYc
 
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　　支票薄cheque book 3fl7~Lw,  
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　　支票陈票人cheque drawer P=Puaz5&{  
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　　持票人cheque holder j-6v2MH  
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　　不记名支票cheque to bearer||bearer cheque -!~vA+jw1  
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　　记名支票||认人支票cheque to order %Co b(C&}  
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　　到期支票antedated cheque (V)9s\Le_  
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　　未到期支票postdated cheque D$$3fN.iEL  
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　　保付支票certified cheque mYzcVhV  
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　　未获兑现支票，退票returned cheque 8m|x#*5fQl  
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　　横线支票crossed cheque nNu[c[V  
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　　普通横线general crossing Q K j1yG0i  
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　　特别横线special crossing *#6|!%?g  
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　　空白支票blank cheque {zu/tCq?  
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　　失效支票，过期支票stale cheque [WYJrk.  
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　　普通支票open cheque hwp/jO:7\  
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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}Cj#I+a  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Z@u ;Z[@  
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　　支票换现金||兑现to cash a cheque jOtzx"/)rE  
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　　清理票款to clear a cheque =/m}rcDN  
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　　保证兑现to certify a cheque h~:H?p j3g  
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　　填写支票数额to fill up a cheque C
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　　支票上划线to cross a cheque jWh
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　　开发支票to make out a cheque aC4m{F[  
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　　签发支票，开立支票to draw a cheque||to issue a cheque I'P!,Y/>  
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　　透支支票to overdraw a cheque x7Eeb!s0f,  
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　　背书支票to endorse a cheque ^T=5zqRD  
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　　请付票款||清付票款to pay a cheque||to honour a cheque N!Rt;Xm2@  
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　　支票退票to dishonour a cheque =w t-YM  
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　　拒付支票to refuse a cheque N0=b[%g;n  
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　　拒付支票to stop payment of a cheque  POkXd^pI  
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　　提示要求付款to present for payment H_v/}DEG  
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　　见票即付持票人payable to bearer h@EJTAi  
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　　支付指定人payable to order ud5x$`  
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　　已过期||无效out of date||stale O'Vh{JHf  
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　　请给出票人R/D||refer to drawer sY&rbJ(P  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +W!'B
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　　文字与数字不一致words and figures differ J*/$ywI  
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　　支票时间已过account closed !Mm+bWn=mB  
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　　更改处应加盖印章alterations require initials 3~#ZE;>#  
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　　时间已过effects not cleared !x+MVJ]  
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　　停止付款payment stopped XT\ Td}>  
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　　支票毁损cheque mutilated "87O4 #$  
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　　汇款||寄钱to remit||to send money b6 J2*;XG  
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　　寄票供取款||支票支付to send a cheque for payment q=(M!9cE  
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　　寄款人a remitter 5VCMpy  
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　　收款人a remittee ot&j HS'  
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　　国外汇票foreign Bill
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　　国内汇票inland Bill $sB48LJuU'  
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　　跟单汇票documentary bill
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　　空头汇票accommodation bill ljaAB+  
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　　原始汇票original bill 5pN08+  
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　　改写||换新票据renewed bill !07FsPI#{  
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　　即期汇票sight bill||bill on demand VuYWb)@  
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　　…days after date||…days after date…日后付款 ;@h'Mb  
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　　…months after date||…months after date…月后付款 w>1l@%Uo  
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　　见票后…日付款…days after sight||…days sight js%4;  
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　　见票后…月付款…months after sight||…months sight `"^@[1  
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　　同组票据set of bills *IjdN,wox  
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　　单张汇票sola of exchange||sole of exchange ?trt4Tbe/  
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　　远期汇票usance bill||bill at usance "OlI-^y  
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　　长期汇票long bill ZipK;!9by  
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　　短期汇票short bill 9>}(]T  
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　　逾期汇票overdue bill OmoplJ+  
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　　宽限日期days of grace ?()E5 4y  
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　　电汇telegraphic transfer （T.T） [W8iM7D  
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　　邮汇postal order||postal note （Am.）||post office order||money order 2=Vkjh-  
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　　本票promissory note （P/N） '6Z/-V4k  
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　　押汇负责书||押汇保证书letter of hypothecation D3ZT''  
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　　副保||抵押品||付属担保物collateral security Nsy9 h}+A  
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　　担保书trust receipt||letter of indemnity 9b=^"
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　　承兑||认付acceptance f@x( ,p  
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　　单张承兑general acceptance EcS-tE4%  
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　　有条件承兑qualified acceptance gC,0+Y~  
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　　附条件认付conditional acceptance cvLcre% >A  
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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】