[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 <(u3+`f1s  
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　　往来帐目account current uD0(aqAZ  
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　　现在往来帐||存款额current accout 2tg/S=t}  
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　　销货帐account sales OX #eLco  
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　　共同计算帐项joint account SXT@& @E  
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　　未决帐项outstanding account (r#
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　　贷方帐项credit account||creditor account '7R R2f>V  
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　　借方帐项debit account||debtor account Y&1!Z*OL;  
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　　应付帐||应付未付帐account payable ;W$w=j: O{  
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　　应收帐||应收未收帐account receivable .P|+oYT&g  
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　　新交易||新帐new account )sqp7["-  
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　　未决帐||老帐old account '/gxjr&  
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　　现金帐cash account *Dd(+NI  
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　　流水帐running account
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　　暂记帐||未定帐suspense account ~x+:44*  
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　　过期帐||延滞帐overdue account||pastdue account )Ta]6  
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　　杂项帐户sundry account (F4dFh  
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　　详细帐单||明细表detail account ?h>%Ix  
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　　呆帐bad account U&d-?PI  
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　　会计项目title of account WL]Wu.k  
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　　会计薄||帐薄account-book Z7KB?1{G  
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　　营业报告书||损益计算表account of budiness||business report ya*q;D  
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　　借贷细帐||交验帐account rendered @4  
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　　明细帐account stated zn?a|kt  
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　　与…银行开立一户头to open an account with iBPdCp%]`  
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　　与…银行建立交易to keep account with 2\iD;Z#gM  
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　　继续记帐to keep account l+3%%TV@L  
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　　与…有交易to have an account with +gD)Yd  
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　　作成会计帐||有往来帐项to make out an account with [w#x5Xs
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　　清算||清理债务to make up an account .@/z-OgXg  
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　　清洁帐目||与…停止交易to close ones account with I;|5C=!  
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　　结帐to close an account +~pc%3*  
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　　清理未付款to ask an account||to demand an account m;tY(kO  
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　　结清差额to balance the account with Um0<I)  
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　　清算to settle an account||to liquidate an account||to square an account @gl%A&a  
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　　审查帐目||监查帐目to audit an account ?`[ uh%  
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　　检查帐目to examine an account e&a[k  
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　　转入A的帐户to charge the amount to As account '\E*W!R.]  
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　　以计帐方式付款to pay on account ;6&=]I  
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　　代理某人||为某人on ones account||on account of one |2t7mat  
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　　为自己计算||独立帐目on ones own account PB3!;  
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　　由某人收益并负风险on ones account and risk||for ones account and risk Wp9 2sm+  
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　　由某人负担for ones account||for account of one 5KPPZmO  
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　　按某人指示||列入某人帐户by order and for account of one ,aj+mlZd2  
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　　列入5月份帐目for May account d=5}^v#4  
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　　编入某中帐项下to pass to the account of||to place to the account of .1?i'8TF  
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　　寄出清算书to send in an account||to send in render an account F+m4  
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　　支票薄cheque book |9i/)LRXe  
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　　支票陈票人cheque drawer {pJ@I=q  
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　　持票人cheque holder i\R\bv[9  
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　　不记名支票cheque to bearer||bearer cheque Bw/H'Y  
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　　记名支票||认人支票cheque to order @. ]K6qC  
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　　到期支票antedated cheque uc(yos  
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　　未到期支票postdated cheque g}og@UY7#  
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　　保付支票certified cheque NVh>Q>B$_  
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　　未获兑现支票，退票returned cheque I8oKa$RF  
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　　横线支票crossed cheque
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　　普通横线general crossing {aa,#B]i  
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　　特别横线special crossing SVEA  
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　　空白支票blank cheque mbG^fy'  
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　　失效支票，过期支票stale cheque %|6Q7'@p  
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　　普通支票open cheque +z?f,`.*  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount *z:lq2"G  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges K~~*M?.Z  
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　　支票换现金||兑现to cash a cheque 52R.L9Ai  
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　　清理票款to clear a cheque |q b92|?  
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　　保证兑现to certify a cheque Hw.@Le>  
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　　填写支票数额to fill up a cheque 0J,d9a [1  
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　　支票上划线to cross a cheque Z42Suy  
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　　开发支票to make out a cheque E0%Y%PQ**{  
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　　签发支票，开立支票to draw a cheque||to issue a cheque lSv;wwEg  
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　　透支支票to overdraw a cheque ]Lft^,7  
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　　背书支票to endorse a cheque >bP7}T  
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　　请付票款||清付票款to pay a cheque||to honour a cheque v8(u9V%?6  
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　　支票退票to dishonour a cheque \B+SzW  
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　　拒付支票to refuse a cheque s|`)'  
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　　拒付支票to stop payment of a cheque 90k|u'ikOp  
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　　提示要求付款to present for payment X(q=,^Mp  
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　　见票即付持票人payable to bearer wDY7B  
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　　支付指定人payable to order $ aBSr1  
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　　已过期||无效out of date||stale W%QtJB1)  
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　　请给出票人R/D||refer to drawer RLX^'g+P  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds N>
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　　文字与数字不一致words and figures differ |W];v@b\y  
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　　支票时间已过account closed vK~KeZ\,p=  
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　　更改处应加盖印章alterations require initials [<$d@}O  
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　　时间已过effects not cleared UHHKI)(  
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　　停止付款payment stopped H5t`E^E  
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　　支票毁损cheque mutilated @y&,e,3!  
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　　汇款||寄钱to remit||to send money }f*S 9V  
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　　寄票供取款||支票支付to send a cheque for payment cYS+XBz  
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　　寄款人a remitter h(up1
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　　收款人a remittee M &-/&>n!  
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　　国外汇票foreign Bill Ux]@prAq  
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　　国内汇票inland Bill POs~xaZ`
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　　跟单汇票documentary bill 8"^TWzg}L  
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　　空头汇票accommodation bill YNk|UwJi  
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　　原始汇票original bill i|'t!3I^m  
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　　改写||换新票据renewed bill 54%}JA][  
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　　即期汇票sight bill||bill on demand x*)O<K  
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　　…days after date||…days after date…日后付款 Z_+No :F7I  
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　　…months after date||…months after date…月后付款 rNp#5[e   
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　　见票后…日付款…days after sight||…days sight 5)6%D  
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　　见票后…月付款…months after sight||…months sight 4VgDN(n0@  
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　　同组票据set of bills net9KX4\  
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　　单张汇票sola of exchange||sole of exchange ^Yz05\  
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　　远期汇票usance bill||bill at usance 49GCj
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　　长期汇票long bill W -&5 v  
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　　短期汇票short bill xM\ApN~W  
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　　逾期汇票overdue bill X.<R['U&\  
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　　宽限日期days of grace ?Q2pD!L{  
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　　电汇telegraphic transfer （T.T） Ymom 0g+f  
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　　邮汇postal order||postal note （Am.）||post office order||money order +6atbbe}  
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　　本票promissory note （P/N） -^DB?j+  
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　　押汇负责书||押汇保证书letter of hypothecation AF6'JxG7  
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　　副保||抵押品||付属担保物collateral security Z ngJ9js  
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　　担保书trust receipt||letter of indemnity G
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　　承兑||认付acceptance (P-<9y@  
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　　单张承兑general acceptance M-Bw9`#Jw  
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　　有条件承兑qualified acceptance {J$aA6t:"T  
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　　附条件认付conditional acceptance %3j5Q   
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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】