[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 R?] S<Z  
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　　往来帐目account current @iVEnb.'  
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　　现在往来帐||存款额current accout s ~i,R  
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　　销货帐account sales ?`B6I!S0[  
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　　共同计算帐项joint account 602=qb  
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　　未决帐项outstanding account UvGX+M,z'  
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　　贷方帐项credit account||creditor account 6w0r)  
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　　借方帐项debit account||debtor account af/;Dr@  
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　　应付帐||应付未付帐account payable w.Kp[  
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　　应收帐||应收未收帐account receivable 8=3$U+  
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　　新交易||新帐new account &^ =Y76  
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　　未决帐||老帐old account -vS7%Fbr  
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　　现金帐cash account =(,dI[v  
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　　流水帐running account ,)}-mu  
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　　暂记帐||未定帐suspense account )eWg2w]  
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　　过期帐||延滞帐overdue account||pastdue account E"%G@,|3*  
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　　杂项帐户sundry account /7b$C]@k  
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　　详细帐单||明细表detail account ptpu u=3"  

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　　呆帐bad account ?E7.x%n7X5  
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　　会计项目title of account #]Q.B\\  
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　　会计薄||帐薄account-book V, e  
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　　营业报告书||损益计算表account of budiness||business report ]m
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　　借贷细帐||交验帐account rendered 2aGK}sS6  
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　　明细帐account stated ,:/3'L  
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　　与…银行开立一户头to open an account with RkBbu4uQ-  
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　　与…银行建立交易to keep account with Psu*t%nQ?A  
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　　继续记帐to keep account s&WHKCb  
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　　与…有交易to have an account with jiAN8t*P  
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　　作成会计帐||有往来帐项to make out an account with Hh.l,Z7i7D  
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　　清算||清理债务to make up an account #k<j`0kiq  
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　　清洁帐目||与…停止交易to close ones account with vh^,8pPy  
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　　结帐to close an account $v

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　　清理未付款to ask an account||to demand an account Zae$M0)  
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　　结清差额to balance the account with '#0'_9}  
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　　清算to settle an account||to liquidate an account||to square an account n6 a=(T  
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　　审查帐目||监查帐目to audit an account ?)B\0` %*'  
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　　检查帐目to examine an account 7q[a8rUdh  
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　　转入A的帐户to charge the amount to As account
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　　以计帐方式付款to pay on account "i;c)ZP  
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　　代理某人||为某人on ones account||on account of one ')>& :~  
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　　为自己计算||独立帐目on ones own account rik0F  
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　　由某人收益并负风险on ones account and risk||for ones account and risk &*N;yW""f  
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　　由某人负担for ones account||for account of one `aW>h8$I)  
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　　按某人指示||列入某人帐户by order and for account of one 6vQCghI  
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　　列入5月份帐目for May account 0xYPK7a=L\  
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　　编入某中帐项下to pass to the account of||to place to the account of X)
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　　寄出清算书to send in an account||to send in render an account t\$P*_  
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　　支票薄cheque book t$lO~~atr  
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　　支票陈票人cheque drawer a.yCd/  
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　　持票人cheque holder 93*MY7j}  
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　　不记名支票cheque to bearer||bearer cheque
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　　记名支票||认人支票cheque to order -6OgM}  
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　　到期支票antedated cheque j:;[Y`2  
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　　未到期支票postdated cheque |99/?T-QW  
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　　保付支票certified cheque ROyG+dUy  
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　　未获兑现支票，退票returned cheque D 1Q@4 g  
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　　横线支票crossed cheque L:ox$RU  
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　　普通横线general crossing 5QjM,"`mp  
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　　特别横线special crossing AUm"^-@x#>  
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　　空白支票blank cheque oXef<- :  
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　　失效支票，过期支票stale cheque T5g}z5~"  
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　　普通支票open cheque SCCBTpmf2B  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount N<|_tC+ct  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Be=J*D!E=>  
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　　支票换现金||兑现to cash a cheque -.>b7ui  

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　　清理票款to clear a cheque 0Y_?
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　　保证兑现to certify a cheque D+Ke)- /  
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　　填写支票数额to fill up a cheque 6 K+DgNK  
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　　支票上划线to cross a cheque 7<<-\7`  
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　　开发支票to make out a cheque QgZwU$`p0  
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　　签发支票，开立支票to draw a cheque||to issue a cheque @%7IZg;P6  
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　　透支支票to overdraw a cheque Nq`@ >Ml  
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　　背书支票to endorse a cheque }9k/Y/.  
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　　请付票款||清付票款to pay a cheque||to honour a cheque q`HuVilNH  
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　　支票退票to dishonour a cheque yMU>vr  
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　　拒付支票to refuse a cheque  `UC  
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　　拒付支票to stop payment of a cheque /k$h2,O"*  
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　　提示要求付款to present for payment r\OunGUP  
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　　见票即付持票人payable to bearer  I~'%
 
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　　支付指定人payable to order iP7 Cku}l  
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　　已过期||无效out of date||stale KT3W>/#E  
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　　请给出票人R/D||refer to drawer 
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ! :[`>=!  
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　　文字与数字不一致words and figures differ ~$I9%z7@  
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　　支票时间已过account closed n{d 0}N=  
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　　更改处应加盖印章alterations require initials [~3[Tu( C  
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　　时间已过effects not cleared +-DF3(  
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　　停止付款payment stopped W'|NYw_B  
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　　支票毁损cheque mutilated `D44I;e^1;  
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　　汇款||寄钱to remit||to send money ~4 ~c+^PF  
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　　寄票供取款||支票支付to send a cheque for payment jGg,)~)Y  
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　　寄款人a remitter v r=va5  
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　　收款人a remittee ;PS V3Zh  
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　　国外汇票foreign Bill .3X5
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　　国内汇票inland Bill wMW."gM|  
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　　跟单汇票documentary bill X#ZQpo'h  
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　　空头汇票accommodation bill pZ_zyI#wx_  
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　　原始汇票original bill &$$o=Yg,  
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　　改写||换新票据renewed bill < /hv{<  
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　　即期汇票sight bill||bill on demand S/itK3  
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　　…days after date||…days after date…日后付款 D6$*#D3U  
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　　…months after date||…months after date…月后付款 Udi  
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　　见票后…日付款…days after sight||…days sight -JEiwi,  
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　　见票后…月付款…months after sight||…months sight @A5'vf|2;.  
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　　同组票据set of bills ]<3n;*8k?  
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　　单张汇票sola of exchange||sole of exchange mn].8F  
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　　远期汇票usance bill||bill at usance Vktc  
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　　长期汇票long bill khc1<BBsT  
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　　短期汇票short bill x5(6U>-Y  
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　　逾期汇票overdue bill 6~!QibA|P  
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　　宽限日期days of grace  [HEljEv  
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　　电汇telegraphic transfer （T.T） Ka_g3  
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　　邮汇postal order||postal note （Am.）||post office order||money order %lnVzGP  
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　　本票promissory note （P/N） 7DKTd^^M  
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　　押汇负责书||押汇保证书letter of hypothecation 9Q.@RO$%C  
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　　副保||抵押品||付属担保物collateral security ]vflx^<?  
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　　担保书trust receipt||letter of indemnity -U{CWn3G  
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　　承兑||认付acceptance U*:ju+)k  
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　　单张承兑general acceptance :O'QL,  
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　　有条件承兑qualified acceptance -N'wKT5  
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　　附条件认付conditional acceptance I/*^s  
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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】