[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 ^zqz$G#  
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　　往来帐目account current @ky
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　　现在往来帐||存款额current accout 33couAP#  
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　　销货帐account sales hvGb9  
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　　共同计算帐项joint account %
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　　未决帐项outstanding account &cDnZ3Q;  
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　　贷方帐项credit account||creditor account g9I2SdaJ  
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　　借方帐项debit account||debtor account HI']{2p2}t  
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　　应付帐||应付未付帐account payable 
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　　应收帐||应收未收帐account receivable " I`<s<  
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　　新交易||新帐new account Ik=KEOz  
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　　未决帐||老帐old account hig^ovF  
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　　现金帐cash account :!3CoC.X|c  

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　　流水帐running account Qo)>i0  
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　　暂记帐||未定帐suspense account !=cW+=1  
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　　过期帐||延滞帐overdue account||pastdue account 8!me$k&  
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　　杂项帐户sundry account YG?W8)T  
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　　详细帐单||明细表detail account Y4!v1  
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　　呆帐bad account <J{VTk ~  
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　　会计项目title of account hV'JTU]H  
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　　会计薄||帐薄account-book XkuNLs4  
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　　营业报告书||损益计算表account of budiness||business report )"A+T&  
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　　借贷细帐||交验帐account rendered F7
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　　明细帐account stated qN}0$x>p  
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　　与…银行开立一户头to open an account with  *"O7ml
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　　与…银行建立交易to keep account with #<4h Y7/  
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　　继续记帐to keep account 1/6G&RB  
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　　与…有交易to have an account with DDc?GY:
 
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　　作成会计帐||有往来帐项to make out an account with 8>6+]]O  
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　　清算||清理债务to make up an account >UZfi u  
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　　清洁帐目||与…停止交易to close ones account with *hAq]VC})  
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　　结帐to close an account O|?>rK  
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　　清理未付款to ask an account||to demand an account sR+=<u1  
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　　结清差额to balance the account with <k6Zx-6X<  
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　　清算to settle an account||to liquidate an account||to square an account -fT]}T6=  
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　　审查帐目||监查帐目to audit an account K.",=\53  
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　　检查帐目to examine an account M{3He)&  
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　　转入A的帐户to charge the amount to As account ygWo9?  
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　　以计帐方式付款to pay on account A<TJ3Jp]  
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　　代理某人||为某人on ones account||on account of one s?`)[K'-  
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　　为自己计算||独立帐目on ones own account UBU(@T(  
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　　由某人收益并负风险on ones account and risk||for ones account and risk yS3x))  
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　　由某人负担for ones account||for account of one MfL q h  
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　　按某人指示||列入某人帐户by order and for account of one U| N`X54  
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　　列入5月份帐目for May account fptW#_V2  
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　　编入某中帐项下to pass to the account of||to place to the account of 8F[j}.8q  
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　　寄出清算书to send in an account||to send in render an account 6&u,.
 
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　　支票薄cheque book C*
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　　支票陈票人cheque drawer ($cu!$lY~  
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　　持票人cheque holder ,LMme}FFeb  
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　　不记名支票cheque to bearer||bearer cheque d&ZwVF!  
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　　记名支票||认人支票cheque to order T\WNT #My  
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　　到期支票antedated cheque )0GnTB;5Z  
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　　未到期支票postdated cheque _c(=>  
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　　保付支票certified cheque =}q4ked/  
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　　未获兑现支票，退票returned cheque )5&m:R9  
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　　横线支票crossed cheque +}Q4 g]M8  
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　　普通横线general crossing 6F(
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　　特别横线special crossing q2f/#"k  
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　　空白支票blank cheque TY#1Z )%  
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　　失效支票，过期支票stale cheque 34?yQX{  
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　　普通支票open cheque B{K'"uC  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount T,I
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %-*vlNC)  
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　　支票换现金||兑现to cash a cheque 8bysg9H0  
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　　清理票款to clear a cheque + zrwz\  
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　　保证兑现to certify a cheque C=m Y  
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　　填写支票数额to fill up a cheque 000$ZsW?  
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　　支票上划线to cross a cheque I^wj7cFo5  
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　　开发支票to make out a cheque %F4Q|  
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　　签发支票，开立支票to draw a cheque||to issue a cheque w|Mj8Lc+  
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　　透支支票to overdraw a cheque M!hby31  
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　　背书支票to endorse a cheque $Us@fJr  
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　　请付票款||清付票款to pay a cheque||to honour a cheque sogbD9Jc  
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　　支票退票to dishonour a cheque \}Wkj~IX  
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　　拒付支票to refuse a cheque C&st7. (k  
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　　拒付支票to stop payment of a cheque T7T!v  
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　　提示要求付款to present for payment p%ZiTrA1&D  
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　　见票即付持票人payable to bearer g@y" B6X  
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　　支付指定人payable to order O1ha'@qID  
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　　已过期||无效out of date||stale StDmJ]  
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　　请给出票人R/D||refer to drawer Wu4Nq+  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n>0dz#  
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　　文字与数字不一致words and figures differ 7gMtnwT  
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　　支票时间已过account closed nMa^Eq#  
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　　更改处应加盖印章alterations require initials GufP[|7b-  
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　　时间已过effects not cleared D{4hNO  
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　　停止付款payment stopped I:_*8el&d  
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　　支票毁损cheque mutilated cGc|n3(  
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　　汇款||寄钱to remit||to send money SN{*:\>,  
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　　寄票供取款||支票支付to send a cheque for payment sB
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　　寄款人a remitter mCt>s9a)H  
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　　收款人a remittee U&n>fXTHn  
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　　国外汇票foreign Bill B#?2,  
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　　国内汇票inland Bill jDX<iX%e  
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　　跟单汇票documentary bill 6)U&XWH0
 
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　　空头汇票accommodation bill cXY'>N  

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　　原始汇票original bill <s>/< kW:  
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　　改写||换新票据renewed bill y<1$^Y1/
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　　即期汇票sight bill||bill on demand p }A4K#G  
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　　…days after date||…days after date…日后付款 lZM3Q58?\  
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　　…months after date||…months after date…月后付款 iL_F*iK 5  
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　　见票后…日付款…days after sight||…days sight -?nT mzRc  
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　　见票后…月付款…months after sight||…months sight VMIX$#  
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　　同组票据set of bills ZGpTw[5ql  
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　　单张汇票sola of exchange||sole of exchange -t6R!ZI  
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　　远期汇票usance bill||bill at usance HS:}!
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　　长期汇票long bill +z=%89GJ  
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　　短期汇票short bill "Wk{4gS7l  
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　　逾期汇票overdue bill '95E;RV&  
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　　宽限日期days of grace K@P`
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　　电汇telegraphic transfer （T.T） vzcBo%  
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　　邮汇postal order||postal note （Am.）||post office order||money order ~$4.Mf,u  
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　　本票promissory note （P/N） zZ9<4"CIk  
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　　押汇负责书||押汇保证书letter of hypothecation -#wVtXaSc  
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　　副保||抵押品||付属担保物collateral security #t@x6Vt  
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　　担保书trust receipt||letter of indemnity \$'m^tVU  
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　　承兑||认付acceptance |jk-@ Z*  
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　　单张承兑general acceptance V[Rrst0yo  
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　　有条件承兑qualified acceptance ?7uKP}1|  
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　　附条件认付conditional acceptance 3kiE3*H  
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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】