[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 %,|zt H/ Q  
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　　往来帐目account current _R7 w?!t8  
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　　现在往来帐||存款额current accout Ziz=]D_  
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　　销货帐account sales &!jq!u$(  
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　　共同计算帐项joint account ANMYX18M  
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　　未决帐项outstanding account h
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　　贷方帐项credit account||creditor account cx^{/U?9}  
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　　借方帐项debit account||debtor account \DA$6w\\  
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　　应付帐||应付未付帐account payable ~O;y?]U  
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　　应收帐||应收未收帐account receivable 9s`/~ a@  
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　　新交易||新帐new account ~|lIC !q  
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　　未决帐||老帐old account phP>3f.T  
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　　现金帐cash account 0mexF@  
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　　流水帐running account '#Dg8/r!  
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　　暂记帐||未定帐suspense account 8LJ{i%  
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　　过期帐||延滞帐overdue account||pastdue account G> \Tbx  
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　　杂项帐户sundry account Cd] /  
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　　详细帐单||明细表detail account ZPO|<uR  
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　　呆帐bad account XM~~y~j  
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　　会计项目title of account 0a2@b" l  
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　　会计薄||帐薄account-book 1S$h<RIPAc  
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　　营业报告书||损益计算表account of budiness||business report E\{<;S  
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　　借贷细帐||交验帐account rendered cxP6-tV%  
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　　明细帐account stated ;sPzOS9  
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　　与…银行开立一户头to open an account with Bct"X#W|&  
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　　与…银行建立交易to keep account with %<Q*Jf  
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　　继续记帐to keep account wW`}VKu  
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　　与…有交易to have an account with ^_>!B)  
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　　作成会计帐||有往来帐项to make out an account with zAScR g$:?  
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　　清算||清理债务to make up an account `UzVS>]l[+  
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　　清洁帐目||与…停止交易to close ones account with 4]&<?"LSK  
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　　结帐to close an account TGV  
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　　清理未付款to ask an account||to demand an account gPEqjj  
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　　结清差额to balance the account with 5/I_w0  
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　　清算to settle an account||to liquidate an account||to square an account (P@Y36j>N  
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　　审查帐目||监查帐目to audit an account B0)]s<<  
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　　检查帐目to examine an account ..KwTf  
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　　转入A的帐户to charge the amount to As account 6sxz_f  
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　　以计帐方式付款to pay on account `l]j#qshTm  
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　　代理某人||为某人on ones account||on account of one raB+,Oi$G  
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　　为自己计算||独立帐目on ones own account CjL<RJR=  
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　　由某人收益并负风险on ones account and risk||for ones account and risk K"{HseN{  
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　　由某人负担for ones account||for account of one <94G  
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　　按某人指示||列入某人帐户by order and for account of one sbsu(Sz+  
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　　列入5月份帐目for May account ?nFO:N<  
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　　编入某中帐项下to pass to the account of||to place to the account of Z<z;L<tJ 9  
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　　寄出清算书to send in an account||to send in render an account .;I29yk\XS  
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　　支票薄cheque book 1B:aC| B  
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　　支票陈票人cheque drawer  <!'M} s  
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　　持票人cheque holder t#b0H)  
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　　不记名支票cheque to bearer||bearer cheque j, u#K)7{T  
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　　记名支票||认人支票cheque to order (GU9p>2  
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　　到期支票antedated cheque OkH\^  
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　　未到期支票postdated cheque 'Z 8aPHD  
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　　保付支票certified cheque fEnQE EU~P  
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　　未获兑现支票，退票returned cheque s:|M].  
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　　横线支票crossed cheque ^PqF<d6  
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　　普通横线general crossing hU {-a`  
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　　特别横线special crossing (H#M<N  
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　　空白支票blank cheque k`YYZt]@  
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　　失效支票，过期支票stale cheque q~Jq/E"f  
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　　普通支票open cheque v.g"{us  
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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'MS#6|}  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges =_d%=m  
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　　支票换现金||兑现to cash a cheque *"9<TSU%m  
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　　清理票款to clear a cheque +!O-kd
 
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　　保证兑现to certify a cheque (xT*LF+  
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　　填写支票数额to fill up a cheque b:MG@Hxc  
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　　支票上划线to cross a cheque HD-Erop  
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　　开发支票to make out a cheque uofLhy!  
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　　签发支票，开立支票to draw a cheque||to issue a cheque hnxc`VX>g  
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　　透支支票to overdraw a cheque U}AX0* S  
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　　背书支票to endorse a cheque %xlpB75N4N  
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　　请付票款||清付票款to pay a cheque||to honour a cheque );JJ2Jlkd  
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　　支票退票to dishonour a cheque ;u!?QSvb  
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　　拒付支票to refuse a cheque %+tV/7|F  
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　　拒付支票to stop payment of a cheque Y 1\K;;X  
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　　提示要求付款to present for payment 2$0)?ZC?=  
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　　见票即付持票人payable to bearer `wO}H
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　　支付指定人payable to order Rlw3!]5+2  
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　　已过期||无效out of date||stale KH<v@IJ\  
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　　请给出票人R/D||refer to drawer Ci\? ^  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '2v f|CX  
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　　文字与数字不一致words and figures differ MOH
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　　支票时间已过account closed JAP(|  
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　　更改处应加盖印章alterations require initials Tg''1 Wl*  
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　　时间已过effects not cleared X;EJ&g/  
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　　停止付款payment stopped 8
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　　支票毁损cheque mutilated v3
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　　汇款||寄钱to remit||to send money *cNk>y  
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　　寄票供取款||支票支付to send a cheque for payment r{ @
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　　寄款人a remitter !S,pR
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　　收款人a remittee A{`]&K1u  
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　　国外汇票foreign Bill r)
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　　国内汇票inland Bill 8=4^Lm  
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　　跟单汇票documentary bill SIv[9G6  
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　　空头汇票accommodation bill 2"M
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　　原始汇票original bill }t d6fj_{  
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　　改写||换新票据renewed bill [V5-%w^  
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　　即期汇票sight bill||bill on demand 3"tg+DncC  
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　　…days after date||…days after date…日后付款  N|N/)  
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　　…months after date||…months after date…月后付款 8S=c^_PJ  
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　　见票后…日付款…days after sight||…days sight =,E'~ P  
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　　见票后…月付款…months after sight||…months sight Y_lCcu#O
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　　同组票据set of bills (WMLNv  
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　　单张汇票sola of exchange||sole of exchange /MxCvEE  
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　　远期汇票usance bill||bill at usance ,O9`X6rh'  
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　　长期汇票long bill c#x7N9;"!  
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　　短期汇票short bill R\ e#$"a5  
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　　逾期汇票overdue bill #
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　　宽限日期days of grace 't ;/,+:V  
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　　电汇telegraphic transfer （T.T） |vT=Nnu  
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　　邮汇postal order||postal note （Am.）||post office order||money order +}Auk|>Dc  
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　　本票promissory note （P/N） 'F6#l"~/  
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　　押汇负责书||押汇保证书letter of hypothecation KZ @l /s  
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　　副保||抵押品||付属担保物collateral security IjgBa-o/V  
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　　担保书trust receipt||letter of indemnity ;
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　　承兑||认付acceptance *<;&>w8  
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　　单张承兑general acceptance ":z@c,  
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　　有条件承兑qualified acceptance B=^2g}mgK  
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　　附条件认付conditional acceptance R+x%r&L5F  
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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】