[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 |Y{
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　　往来帐目account current YX `%A6  
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　　现在往来帐||存款额current accout |uQ[W17^N  
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　　销货帐account sales sX~45u \  
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　　共同计算帐项joint account J{H?xc o  
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　　未决帐项outstanding account C38XQLC  
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　　贷方帐项credit account||creditor account x vJ^@w'  
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　　借方帐项debit account||debtor account [Pqn3I[  
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　　应付帐||应付未付帐account payable jNqVdP]d\  
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　　应收帐||应收未收帐account receivable 7<4xtK`+b  
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　　新交易||新帐new account G|V\^.f<  
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　　未决帐||老帐old account 4]u,x`6C  
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　　现金帐cash account ' {W3j^m7  
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　　流水帐running account Wa}"SqYr h  
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　　暂记帐||未定帐suspense account j #es2;  
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　　过期帐||延滞帐overdue account||pastdue account EFv4=OWB  
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　　杂项帐户sundry account "_oLe;?$c  
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　　详细帐单||明细表detail account @dl<-  
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　　呆帐bad account ?GfxBZ
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　　会计项目title of account VB's  
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　　会计薄||帐薄account-book #\0TxG5'QA  
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　　营业报告书||损益计算表account of budiness||business report [{/$9k-aF?  
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　　借贷细帐||交验帐account rendered P_mi)@  
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　　明细帐account stated _4Ii5CNNU  
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　　与…银行开立一户头to open an account with GGp{b>E+ #  
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　　与…银行建立交易to keep account with M(NH 9E E  
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　　继续记帐to keep account " C&x,Ic  
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　　与…有交易to have an account with CBIT`k.+  
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　　作成会计帐||有往来帐项to make out an account with m.Twgin  
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　　清算||清理债务to make up an account %db3f z  
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　　清洁帐目||与…停止交易to close ones account with nc -Qz  
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　　结帐to close an account DYkC'+TEX  
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　　清理未付款to ask an account||to demand an account aDXpkG0E  
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　　结清差额to balance the account with (%Ng'~J\|  
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　　清算to settle an account||to liquidate an account||to square an account ?${V{=)*X'  
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　　审查帐目||监查帐目to audit an account -S
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　　检查帐目to examine an account A}gYc c85Z  
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　　转入A的帐户to charge the amount to As account h<Gypl
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　　以计帐方式付款to pay on account "Jf4N  
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　　代理某人||为某人on ones account||on account of one QXsfp  
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　　为自己计算||独立帐目on ones own account 2V 4`s'  
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　　由某人收益并负风险on ones account and risk||for ones account and risk f(^ 33k  
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　　由某人负担for ones account||for account of one N&x@_t""   
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　　按某人指示||列入某人帐户by order and for account of one LH bZjZ2  
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　　列入5月份帐目for May account sYl&Q.\q  
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　　编入某中帐项下to pass to the account of||to place to the account of ?`za-+<r<  
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　　寄出清算书to send in an account||to send in render an account i?lX,9%  
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　　支票薄cheque book =;kRk.qzy  
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　　支票陈票人cheque drawer "vv$%^
 
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　　持票人cheque holder n+v!H O"2u  
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　　不记名支票cheque to bearer||bearer cheque e|S+G6 :O2  
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　　记名支票||认人支票cheque to order .%|OGl ?  
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　　到期支票antedated cheque @\#'oIc|  
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　　未到期支票postdated cheque "(9=h@@Y"  
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　　保付支票certified cheque Y+|L3'H  
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　　未获兑现支票，退票returned cheque C~3@M<X  
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　　横线支票crossed cheque l=Vowx.$2f  
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　　普通横线general crossing jB}_Slh1j  
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　　特别横线special crossing ,{#RrF e  
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　　空白支票blank cheque 8Sd?b5|G~  
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　　失效支票，过期支票stale cheque 2<`gs(oxXe  
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　　普通支票open cheque }dV9%0s!  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount | 7t=\  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges YzforM^F  
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　　支票换现金||兑现to cash a cheque mtiO7w"M\7  
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　　清理票款to clear a cheque ?yK%]1O  
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　　保证兑现to certify a cheque f(w#LuW<  
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　　填写支票数额to fill up a cheque ]
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　　支票上划线to cross a cheque 9-
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　　开发支票to make out a cheque b |o`Q7Hj  
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　　签发支票，开立支票to draw a cheque||to issue a cheque Q"l"p:n%n  
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　　透支支票to overdraw a cheque +73=2.C0  
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　　背书支票to endorse a cheque Q]2sj:  
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　　请付票款||清付票款to pay a cheque||to honour a cheque A*-]J=:E {  
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　　支票退票to dishonour a cheque {GG~E54&B  
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　　拒付支票to refuse a cheque 2Be?5
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　　拒付支票to stop payment of a cheque Nv*E .|G  
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　　提示要求付款to present for payment =2vMw]  
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　　见票即付持票人payable to bearer buxI-wv  
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　　支付指定人payable to order r=iMo7q  
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　　已过期||无效out of date||stale tehI!->l  
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　　请给出票人R/D||refer to drawer p'uqh e X  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds u]>>B>KOJ7  
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　　文字与数字不一致words and figures differ !txELA~24  
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　　支票时间已过account closed vS24;:f  
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　　更改处应加盖印章alterations require initials 9wYt
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　　时间已过effects not cleared 3Q!J9t5dc  
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　　停止付款payment stopped 4, *^QK  
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　　支票毁损cheque mutilated skC|io-Zv  
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　　汇款||寄钱to remit||to send money Kt!IyIa;Ht  
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　　寄票供取款||支票支付to send a cheque for payment hB GGs  
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　　寄款人a remitter vACsppa>#  
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　　收款人a remittee 5w [=  
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　　国外汇票foreign Bill  L@k;L  
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　　国内汇票inland Bill 4htSwK+  
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　　跟单汇票documentary bill G=bP<XF  
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　　空头汇票accommodation bill ~=AKX(Q  
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　　原始汇票original bill 1J{z}yPHc  
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　　改写||换新票据renewed bill )T};Q:  
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　　即期汇票sight bill||bill on demand ";S*[d.2tA  
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　　…days after date||…days after date…日后付款 @;n$caw  
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　　…months after date||…months after date…月后付款 moJT8tb  
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　　见票后…日付款…days after sight||…days sight )`+@j
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　　见票后…月付款…months after sight||…months sight dj'8x48H2W  
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　　同组票据set of bills <Ec)m69P  
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　　单张汇票sola of exchange||sole of exchange cVHE}0Xd(  
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　　远期汇票usance bill||bill at usance n-b<vEZw#  
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　　长期汇票long bill ]-5jgz"  
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　　短期汇票short bill yDkDtO`K  
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　　逾期汇票overdue bill C8W`Oly:]  
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　　宽限日期days of grace `)C`_g3Ew  
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　　电汇telegraphic transfer （T.T） GWqY$YT  
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　　邮汇postal order||postal note （Am.）||post office order||money order whm tEY  
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　　本票promissory note （P/N） Nb!6YY=Ez-  
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　　押汇负责书||押汇保证书letter of hypothecation 6j"I5,-~!  
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　　副保||抵押品||付属担保物collateral security F%+rOT<5  
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　　担保书trust receipt||letter of indemnity TX [%s@C  
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　　承兑||认付acceptance ?! _pP|  
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　　单张承兑general acceptance (F '  
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　　有条件承兑qualified acceptance r=H\4%P4  
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　　附条件认付conditional acceptance %V1T!<  
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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】