[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 - +=8&Wa  
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　　往来帐目account current 9e5UTJ  
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　　现在往来帐||存款额current accout f1{ckHAY55  
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　　销货帐account sales :+=*  
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　　共同计算帐项joint account U_~~PCi  
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　　未决帐项outstanding account E$wB bm  
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　　贷方帐项credit account||creditor account GND[f}  
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　　借方帐项debit account||debtor account 3{l"E(qqZ  
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　　应付帐||应付未付帐account payable z|2liQrf+  
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　　应收帐||应收未收帐account receivable b+hY^$//  
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　　新交易||新帐new account e'Pa@]VaC  
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　　未决帐||老帐old account 4Rn i7qH  
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　　现金帐cash account ^bG!k]U!2  
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　　流水帐running account UQ)}i7v  
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　　暂记帐||未定帐suspense account [;I8ZVE  
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　　过期帐||延滞帐overdue account||pastdue account ?q P}=nJ  

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　　杂项帐户sundry account 63HkN4D4  
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　　详细帐单||明细表detail account qAS^5|(b[  
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　　呆帐bad account 1GdD  
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　　会计项目title of account |@BN+o;`Om  
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　　会计薄||帐薄account-book )VT/kIq-U  
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　　营业报告书||损益计算表account of budiness||business report J%)2,szn0  
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　　借贷细帐||交验帐account rendered MQ44uHJ  
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　　明细帐account stated SOmn2 }   
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　　与…银行开立一户头to open an account with ,k!a3"4+TJ  
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　　与…银行建立交易to keep account with jvQ"cs$.  
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　　继续记帐to keep account <Xx\F56zp  

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　　与…有交易to have an account with dI-5%Um  
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　　作成会计帐||有往来帐项to make out an account with ''uI+>Y  
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　　清算||清理债务to make up an account cAS_?"V a  
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　　清洁帐目||与…停止交易to close ones account with rLxX^[Fp3  
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　　结帐to close an account }=a4uCE  
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　　清理未付款to ask an account||to demand an account 2
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　　结清差额to balance the account with NrcCUZ .:N  
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　　清算to settle an account||to liquidate an account||to square an account $sZHApJV+  
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　　审查帐目||监查帐目to audit an account V%lGJ]ZEa  
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　　检查帐目to examine an account sv"mba.J  
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　　转入A的帐户to charge the amount to As account 070IBAk}_  
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　　以计帐方式付款to pay on account vv/,Rgv  
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　　代理某人||为某人on ones account||on account of one Aw;vg/#~md  
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　　为自己计算||独立帐目on ones own account ]0 RXo3  
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　　由某人收益并负风险on ones account and risk||for ones account and risk 4Z9 wzQ>  
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　　由某人负担for ones account||for account of one Y&+_p$13  
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　　按某人指示||列入某人帐户by order and for account of one o'/C$E4W  
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　　列入5月份帐目for May account t<F]%8S  
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　　编入某中帐项下to pass to the account of||to place to the account of *Ne&SXg  

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　　寄出清算书to send in an account||to send in render an account -WvgK"k  
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　　支票薄cheque book ^85n9a?8  
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　　支票陈票人cheque drawer I0+wczW,^  
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　　持票人cheque holder v9m;vWp  
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　　不记名支票cheque to bearer||bearer cheque P 4*MV  
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　　记名支票||认人支票cheque to order 9zYiG3 d  
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　　到期支票antedated cheque ` (/saq*  
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　　未到期支票postdated cheque 7'i#!5  
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　　保付支票certified cheque #0
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　　未获兑现支票，退票returned cheque <W59mweW#5  
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　　横线支票crossed cheque ^y0C5Bl;  
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　　普通横线general crossing R{uJczu  
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　　特别横线special crossing m+2`"1IE[  
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　　空白支票blank cheque 8+ F}`lLA  
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　　失效支票，过期支票stale cheque xX/s1(P  
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　　普通支票open cheque '&:1?i)  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount XL PpxG  

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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges HXfXb^~  
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　　支票换现金||兑现to cash a cheque )w2K&Zr0  
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　　清理票款to clear a cheque  [AZaT  
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　　保证兑现to certify a cheque Zfy
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　　填写支票数额to fill up a cheque MATgJ`lsy  
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　　支票上划线to cross a cheque 3<Z'F}lg  
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　　开发支票to make out a cheque 6UW:l|}4#2  
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　　签发支票，开立支票to draw a cheque||to issue a cheque Yi&-m}  
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　　透支支票to overdraw a cheque ]oeuIRyQ  
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　　背书支票to endorse a cheque E {KS a  
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　　请付票款||清付票款to pay a cheque||to honour a cheque ;EJPrDHTk  
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　　支票退票to dishonour a cheque  w3=)S\  
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　　拒付支票to refuse a cheque Z.:<TrN  
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　　拒付支票to stop payment of a cheque k%]DT.cE  
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　　提示要求付款to present for payment s[3![ "^Y  
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　　见票即付持票人payable to bearer cZe'!
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　　支付指定人payable to order ESD<8OR  
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　　已过期||无效out of date||stale 22GnbA7O  
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　　请给出票人R/D||refer to drawer F_nZvv[H?  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds X'FEOF  
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　　文字与数字不一致words and figures differ -@ZzG uS(  
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　　支票时间已过account closed /&]-I$G@  
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　　更改处应加盖印章alterations require initials h4aygc  

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　　时间已过effects not cleared 8cK\
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　　停止付款payment stopped Z 7s;F}=  
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　　支票毁损cheque mutilated ]{!!7Zz  
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　　汇款||寄钱to remit||to send money d7"U WY^  
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　　寄票供取款||支票支付to send a cheque for payment :[Qp2Gg O\  
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　　寄款人a remitter D=r -  
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　　收款人a remittee '7x
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　　国外汇票foreign Bill :be:-b%K  
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　　国内汇票inland Bill rIeM+h7Wn  
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　　跟单汇票documentary bill ,b<9?PM  
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　　空头汇票accommodation bill Abj97S  
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　　原始汇票original bill !0I
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　　改写||换新票据renewed bill [ULwzjss#L  
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　　即期汇票sight bill||bill on demand pC*BA<?Rg  
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　　…days after date||…days after date…日后付款 0iY P  
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　　…months after date||…months after date…月后付款 `Kh]x9Z  
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　　见票后…日付款…days after sight||…days sight 6nh]*/  
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　　见票后…月付款…months after sight||…months sight pT4qPta,2  
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　　同组票据set of bills n`%2Mj c  
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　　单张汇票sola of exchange||sole of exchange i90}Xyt  
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　　远期汇票usance bill||bill at usance ql^g~b  
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　　长期汇票long bill tXt:HVN  
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　　短期汇票short bill T^~)
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　　逾期汇票overdue bill  *p=fi  
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　　宽限日期days of grace k({2yc#RD&  
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　　电汇telegraphic transfer （T.T） Pg/T^n&  
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　　邮汇postal order||postal note （Am.）||post office order||money order h40'@u^W  
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　　本票promissory note （P/N） j'+ELKQ  
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　　押汇负责书||押汇保证书letter of hypothecation 6/| 0+G^  
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　　副保||抵押品||付属担保物collateral security 20aZI2sk`  
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　　担保书trust receipt||letter of indemnity +0J@y1  
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　　承兑||认付acceptance YZ+>\ x  
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　　单张承兑general acceptance 1Ao6y.S  
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　　有条件承兑qualified acceptance Bz+.Qa+  
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　　附条件认付conditional acceptance il12T`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】