[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 ?QFx
ds  
,OwTi:yDr  
　　往来帐目account current
MXl_{8  
z0\ $#r^I  
　　现在往来帐||存款额current accout 2jhJXM=~  
h`9 & :zr  
　　销货帐account sales )P9]/y  
QhRz57'  
　　共同计算帐项joint account  1h
i  
$s1/Rmw  
　　未决帐项outstanding account FsOJmWZ  
O{3X`xAf  
　　贷方帐项credit account||creditor account cX1?4e8  
AfO.D?4x  
　　借方帐项debit account||debtor account gp$]0~[tO  
rd%uc~/  
　　应付帐||应付未付帐account payable <f:(nGj  
_(m455HZ  
　　应收帐||应收未收帐account receivable Yg5o!A  
o8:9Yjs  
　　新交易||新帐new account aJ=)5%$6kc  
onmkg}&_  
　　未决帐||老帐old account &Hf%Va[B  
'W9[Vm  
　　现金帐cash account }sqFvab<  
R*
cef  
　　流水帐running account !!ZGNZ_  
g*FHZM*N9  
　　暂记帐||未定帐suspense account 7]?y _%kT  
32 j){[PL3  
　　过期帐||延滞帐overdue account||pastdue account %$b}o7U"s  
I_Lm[  
　　杂项帐户sundry account $$p +~X  
)O*h79t^Q  
　　详细帐单||明细表detail account d,i4WKp  
n4{?Odrf  
　　呆帐bad account wpN [0^M-0  
_-{=Z=?6}  
　　会计项目title of account %/\sn<6C}  
tkptm%I_  
　　会计薄||帐薄account-book %LHt{:9.  
46 0/eW\  
　　营业报告书||损益计算表account of budiness||business report lBG=jOS  
c CZ$TH  
　　借贷细帐||交验帐account rendered $_'<kH-eP  
Z3wdk6%:}  
　　明细帐account stated !a V:T&6  
ZB$yEW]]~  
　　与…银行开立一户头to open an account with v;z8g^L  
>2K'!@~'  
　　与…银行建立交易to keep account with O+'k4  
@Kt !uKrI  
　　继续记帐to keep account l_04b];  
+6+1N)L  
　　与…有交易to have an account with \N|}V.r  


RFe>#o  
　　作成会计帐||有往来帐项to make out an account with &a\w+  
_(=g[=Mer  
　　清算||清理债务to make up an account c"CR_  
|Om][z  
　　清洁帐目||与…停止交易to close ones account with 01 +#2~S  
1bw$$QXC_  
　　结帐to close an account Cv>~%<  
JB5%\  
　　清理未付款to ask an account||to demand an account }YC=q  
H%=;pD>o  
　　结清差额to balance the account with Ai 8+U)  
lxD~l#)^ln  
　　清算to settle an account||to liquidate an account||to square an account iV@\v0k  
g=v'[JPd  
　　审查帐目||监查帐目to audit an account ]I/* J^  
u@Ni *)p`  
　　检查帐目to examine an account fK(:vwh  
0#8lg@e8  
　　转入A的帐户to charge the amount to As account %,S:^Rvv  
XH !n{Of  
　　以计帐方式付款to pay on account :SMf (E 5  
Y nTx)uW  
　　代理某人||为某人on ones account||on account of one X?r$o>db  
?)Gb=   
　　为自己计算||独立帐目on ones own account ,5~C($-t  
4},Y0QXw  
　　由某人收益并负风险on ones account and risk||for ones account and risk D}ZPgt#   
:zfMRg  
　　由某人负担for ones account||for account of one ~S :8M<aB  
NN:zQ_RT  
　　按某人指示||列入某人帐户by order and for account of one ;u';$0  
]$UTMuOQl  
　　列入5月份帐目for May account PK{FQ3b2{  
r_rdd}=b'  
　　编入某中帐项下to pass to the account of||to place to the account of Bbb":c6w0  
E.*wNah"U  
　　寄出清算书to send in an account||to send in render an account Ka)aBU9  
Y!(w
.G  
　　支票薄cheque book "Rf|o6!d  
(YPG4:[  
　　支票陈票人cheque drawer `X&d:!}F  
Gh3f^PWnc  
　　持票人cheque holder Mg^A,8lrm  
fgo3Gy*#  
　　不记名支票cheque to bearer||bearer cheque )iPU  
}LWrtmc  
　　记名支票||认人支票cheque to order 5Ktll~+:#  
 cqb6]  
　　到期支票antedated cheque h,fahbH-  
jW| ,5,43  
　　未到期支票postdated cheque c~\^C_  
^}z:FI   
　　保付支票certified cheque `X=[ m>  
MpJ3*$Dr  
　　未获兑现支票，退票returned cheque -s91/|n  
u VUrg;>  
　　横线支票crossed cheque &MO
Ng=s3  
ZM=eiJZ  
　　普通横线general crossing -)ri,v{:c  
M|.yk A <D  
　　特别横线special crossing $qoal   
O]25{ L  
　　空白支票blank cheque -HFyNk]>  
UrS%t>6k  
　　失效支票，过期支票stale cheque W,t`DMC  
:`@W`V?6-  
　　普通支票open cheque BMU#pK;P]  
pqb KPpG  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount S.C7%XU  
D_w<igu!3  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges %we! J%'Y]  
X5Y. o&  
　　支票换现金||兑现to cash a cheque $M4C4_oPy  
_UF'Cf+Y  
　　清理票款to clear a cheque RHt~:D3*  
y<yU5  
　　保证兑现to certify a cheque > 3l3  
/hGu42YG  
　　填写支票数额to fill up a cheque  M!PK3  
C*Y0GfW=  
　　支票上划线to cross a cheque U
RyY^+s  
/cD]m  
　　开发支票to make out a cheque Vgj[m4l  

*+ O  
　　签发支票，开立支票to draw a cheque||to issue a cheque <ou=f
'  
0gKSjTq
o  
　　透支支票to overdraw a cheque evyA#~o  
r
?Pk}Q  
　　背书支票to endorse a cheque OZl0 I#@A  
`~qVo4V6Z  
　　请付票款||清付票款to pay a cheque||to honour a cheque M;0\fUh;  
\#'m([<e  
　　支票退票to dishonour a cheque Hg[AulNna  
YQ}IE[J}v  
　　拒付支票to refuse a cheque {1vlz>82  
!wjD6NK  
　　拒付支票to stop payment of a cheque B o[aiT  
:\#/T,K"  
　　提示要求付款to present for payment k8ymOx  
e]l.m!,r  
　　见票即付持票人payable to bearer *3y:Wv T>  
/gLi(Uw  
　　支付指定人payable to order $
K~ t'wr  
\X G\
 
　　已过期||无效out of date||stale x#tP)5n?s*  
@p7*JLO  
　　请给出票人R/D||refer to drawer `vrLFPdO  
#_fL[j&  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EnjSio0  
J|o
)c~  
　　文字与数字不一致words and figures differ H|B4.z  
-<n]Sv;V  
　　支票时间已过account closed -Wl79lE  
v6KF0mqA&  
　　更改处应加盖印章alterations require initials N1z:9=(I  
9iOTT%pq  
　　时间已过effects not cleared JwmH_nJ(  
^Hv4t  
　　停止付款payment stopped ;rh@q4#  
B #x.4~YX  
　　支票毁损cheque mutilated 6y)NH 8l7  
Lc13PTz>>g  
　　汇款||寄钱to remit||to send money C%kIxa)  
:+}Eo9  
　　寄票供取款||支票支付to send a cheque for payment Ha20g/UN.  
25jgM!QBXF  
　　寄款人a remitter \@:mq]Y  
7-MkfWH2b6  
　　收款人a remittee p3{ 3[fDx  
+,ojlTVlt  
　　国外汇票foreign Bill dht*1i3v  
6 VuMx7W1  
　　国内汇票inland Bill xy1R_*.F^T  
6"Rw&3D?  
　　跟单汇票documentary bill Y**|e4  
\TXCq@  
　　空头汇票accommodation bill $"]*,=-X  
Q "sszz  
　　原始汇票original bill S
pX6PwM  
Q96^rjY  
　　改写||换新票据renewed bill =GSe$f?  
InR/g@n+D1  
　　即期汇票sight bill||bill on demand IH~[/qNk  
TbA=bkj[4  
　　…days after date||…days after date…日后付款 ~5b^Gvb?  
H{j jA
+0  
　　…months after date||…months after date…月后付款 q<Zza  
nf9NJ_8}4H  
　　见票后…日付款…days after sight||…days sight $[DSe~  
)wueR5P  
　　见票后…月付款…months after sight||…months sight 5]yby"Z?}  
ptEChoZ6  
　　同组票据set of bills H^C$2f  
]<IK0  
　　单张汇票sola of exchange||sole of exchange z1 P=P%F  
:LEC[</yvl  
　　远期汇票usance bill||bill at usance _iZ_.3Ip  
rc+}KO  
　　长期汇票long bill ?hS&OtW   
hTVA^
j(w  
　　短期汇票short bill %?z8*G]M  
8[xl3=  
　　逾期汇票overdue bill sW]fPa(cn,  
e.jbFSnA  
　　宽限日期days of grace Pmj%QhOYE  
$c<NEt_\  
　　电汇telegraphic transfer （T.T） w_]`)$
9  
%uy5la  
　　邮汇postal order||postal note （Am.）||post office order||money order FA3YiX(-e  
G2BB]] m3  
　　本票promissory note （P/N） #:LI,t  
2\J-7o=P  
　　押汇负责书||押汇保证书letter of hypothecation jM !Q 04(  
.DG`~Fpk  
　　副保||抵押品||付属担保物collateral security T1_>qnSz  
U/l3C(bc!  
　　担保书trust receipt||letter of indemnity ,37\8y?o\  
cHjnuL0fsy  
　　承兑||认付acceptance G=l-S\0@  
X/' t1  
　　单张承兑general acceptance /Mmts=^Ja  
Ny2. C?2  
　　有条件承兑qualified acceptance {IA3`y~  
f*46,`x  
　　附条件认付conditional acceptance aT"0tn^LO  
I$HO[Z!  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】