[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 }wfI4?}j}  
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　　往来帐目account current ABcBEv3  
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　　现在往来帐||存款额current accout 0(8gQ 2n  
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　　销货帐account sales vO]J]][  
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　　共同计算帐项joint account %*jGim~s  
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　　未决帐项outstanding account gKWzFnW  
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　　贷方帐项credit account||creditor account iT.|vr1HG  
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　　借方帐项debit account||debtor account EL7T'zJ$  
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　　应付帐||应付未付帐account payable Lyr2(^#:  
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　　应收帐||应收未收帐account receivable @0|nq9l1  
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　　新交易||新帐new account 0R|K0XH#$  
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　　未决帐||老帐old account .b,~f  
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　　现金帐cash account gLD{1-v  
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　　流水帐running account f>niFPW"  
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　　暂记帐||未定帐suspense account < eQ[kM  
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　　过期帐||延滞帐overdue account||pastdue account :
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　　杂项帐户sundry account 3D[=b%2\  
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　　详细帐单||明细表detail account kwlC[G$j7  
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　　呆帐bad account 6R 2uW v  
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　　会计项目title of account YBvd q 1  
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　　会计薄||帐薄account-book &Mj1CvCv  
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　　营业报告书||损益计算表account of budiness||business report N@()F&e
  
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　　借贷细帐||交验帐account rendered 2r;GcjezH  
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　　明细帐account stated sJ~P:g  
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　　与…银行开立一户头to open an account with .S!-e$EJ  
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　　与…银行建立交易to keep account with wAh#   
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　　继续记帐to keep account TatMf;?h&  
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　　与…有交易to have an account with -k {Jp/-D  
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　　作成会计帐||有往来帐项to make out an account with X*O9JGh  
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　　清算||清理债务to make up an account g$w6kz_[  
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　　清洁帐目||与…停止交易to close ones account with }g{_AiP rv  
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　　结帐to close an account "w&/m}E,[  
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　　清理未付款to ask an account||to demand an account a,n93-m(m  
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　　结清差额to balance the account with )0-o%- e  
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　　清算to settle an account||to liquidate an account||to square an account ?3jdg]&  
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　　审查帐目||监查帐目to audit an account yM ,VrUh  
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　　检查帐目to examine an account ZEGd4_ux  
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　　转入A的帐户to charge the amount to As account Ae49n4J  
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　　以计帐方式付款to pay on account (Es{la G  
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　　代理某人||为某人on ones account||on account of one
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　　为自己计算||独立帐目on ones own account _7@z_i_c  
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　　由某人收益并负风险on ones account and risk||for ones account and risk "EH,J  
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　　由某人负担for ones account||for account of one t5)J;0/  
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　　按某人指示||列入某人帐户by order and for account of one :woa&(wN;1  
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　　列入5月份帐目for May account (WE,dY+.  
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　　编入某中帐项下to pass to the account of||to place to the account of doD>m?rig3  
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　　寄出清算书to send in an account||to send in render an account 9=$!gC)  
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　　支票薄cheque book <TxC!{<  
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　　支票陈票人cheque drawer #C\4/g?=,  
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　　持票人cheque holder ~E*d G  
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　　不记名支票cheque to bearer||bearer cheque 3hS6jS  
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　　记名支票||认人支票cheque to order (F8AL6  
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　　到期支票antedated cheque (p |DcA]BX  
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　　未到期支票postdated cheque Y8ehmz|g]J  
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　　保付支票certified cheque 3ATjsOL  
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　　未获兑现支票，退票returned cheque <4mQ*6  
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　　横线支票crossed cheque 0YS?=oi  
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　　普通横线general crossing *^h_z;{,  
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　　特别横线special crossing  Q2\  
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　　空白支票blank cheque xj
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　　失效支票，过期支票stale cheque Kt `  
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　　普通支票open cheque 8(xw?|D7  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +R[4\ hC0Y  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 2k1aX~?  
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　　支票换现金||兑现to cash a cheque _;e\:7<m  
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　　清理票款to clear a cheque m0( E kK  
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　　保证兑现to certify a cheque yFM>T\@  
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　　填写支票数额to fill up a cheque slvq9,  
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　　支票上划线to cross a cheque MF.[8Zb  
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　　开发支票to make out a cheque UK3a{O[5  
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　　签发支票，开立支票to draw a cheque||to issue a cheque d6.}.*7Whc  
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　　透支支票to overdraw a cheque P5URvEnz:  
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　　背书支票to endorse a cheque T1NH eH>  
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　　请付票款||清付票款to pay a cheque||to honour a cheque QN G&  
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　　支票退票to dishonour a cheque c8ZCs?   
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　　拒付支票to refuse a cheque y\[r(4h  
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　　拒付支票to stop payment of a cheque ULl_\5s2  
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　　提示要求付款to present for payment ty- r&  
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　　见票即付持票人payable to bearer o'Y#H r)/  
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　　支付指定人payable to order "!q?P" @C  
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　　已过期||无效out of date||stale gq4 . d  
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　　请给出票人R/D||refer to drawer 6k9LxC:M  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (@Zcx9  
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　　文字与数字不一致words and figures differ fIyPFqf7w)  
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　　支票时间已过account closed M+aE ma  
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　　更改处应加盖印章alterations require initials 4vqNule  
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　　时间已过effects not cleared t)I0lnbs  
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　　停止付款payment stopped CEqZ:c  
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　　支票毁损cheque mutilated -,GEv%6c  
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　　汇款||寄钱to remit||to send money Y:pRcO.4g  
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　　寄票供取款||支票支付to send a cheque for payment
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　　寄款人a remitter u^=@DO
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　　收款人a remittee :6u~aT/  
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　　国外汇票foreign Bill ,qy&|4Jz  
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　　国内汇票inland Bill Wc;+2Hl[@  
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　　跟单汇票documentary bill Yy@g9mi  
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　　空头汇票accommodation bill (C`@a/q  
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　　原始汇票original bill d_T<5Hin  
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　　改写||换新票据renewed bill evOb  
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　　即期汇票sight bill||bill on demand #!d]PH746  
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　　…days after date||…days after date…日后付款 |nm2Uy/0  
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　　…months after date||…months after date…月后付款 <E}N=J
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　　见票后…日付款…days after sight||…days sight if@,vc  
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　　见票后…月付款…months after sight||…months sight hbnS~sva  
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　　同组票据set of bills s3< F  
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　　单张汇票sola of exchange||sole of exchange A^g>fv  
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　　远期汇票usance bill||bill at usance KZ3B~#oQ  
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　　长期汇票long bill 6 [ _fD  
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　　短期汇票short bill KpGUq0d@  
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　　逾期汇票overdue bill +-P<CCvWz  
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　　宽限日期days of grace pK"&QPv  
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　　电汇telegraphic transfer （T.T） 6$(0Ty  
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　　邮汇postal order||postal note （Am.）||post office order||money order os_WYQ4>j  
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　　本票promissory note （P/N） xFX&9^Uk  
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　　押汇负责书||押汇保证书letter of hypothecation to51hjV  
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　　副保||抵押品||付属担保物collateral security .FJ j  
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　　担保书trust receipt||letter of indemnity e?1KbJ?.  
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　　承兑||认付acceptance req-Q |  
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　　单张承兑general acceptance QE*%HR'  
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　　有条件承兑qualified acceptance m:"+J  
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　　附条件认付conditional acceptance ?V?<E=13  
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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】