[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 fj'j
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　　往来帐目account current cUDgM  
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　　现在往来帐||存款额current accout ,c )g
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　　销货帐account sales wX'}4Z=C~  
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　　共同计算帐项joint account RwTzz] M  
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　　未决帐项outstanding account xUYo w  
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　　贷方帐项credit account||creditor account Vul+]h[!h  
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　　借方帐项debit account||debtor account /axTh  
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　　应付帐||应付未付帐account payable <5Mrp"C[i  
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　　应收帐||应收未收帐account receivable xT F=Y_
 
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　　新交易||新帐new account -'C!"\%  
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　　未决帐||老帐old account ibF#$&!  
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　　现金帐cash account -rDz~M
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　　流水帐running account `%E9xcD%  
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　　暂记帐||未定帐suspense account nJVp.*S  
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　　过期帐||延滞帐overdue account||pastdue account z*.v_ Mx  
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　　杂项帐户sundry account IM-`<~(I#  
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　　详细帐单||明细表detail account 4S *,\q]q  
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　　呆帐bad account O2H/rFx4  
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　　会计项目title of account H,>#|F  
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　　会计薄||帐薄account-book /= ^L iP  
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　　营业报告书||损益计算表account of budiness||business report [b5(XIGUN}  
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　　借贷细帐||交验帐account rendered 1-$P0  
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　　明细帐account stated z Z%/W)t  
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　　与…银行开立一户头to open an account with PqhlXqX9  
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　　与…银行建立交易to keep account with `)tK^[,<W  
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　　继续记帐to keep account g
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　　与…有交易to have an account with YZ[%uArm  
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　　作成会计帐||有往来帐项to make out an account with Jn,w)Els  
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　　清算||清理债务to make up an account A1<k1[5fJ  
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　　清洁帐目||与…停止交易to close ones account with z^~U]S 3  
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　　结帐to close an account P|N?OocE  
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　　清理未付款to ask an account||to demand an account &PWf:y{R`  
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　　结清差额to balance the account with )_O.{$ to  
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　　清算to settle an account||to liquidate an account||to square an account /'Bdq?!B&  
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　　审查帐目||监查帐目to audit an account Th+|*=Il  
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　　检查帐目to examine an account 8DT@h8tA  
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　　转入A的帐户to charge the amount to As account .jum "va%  

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　　以计帐方式付款to pay on account 2))t*9 ;h  
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　　代理某人||为某人on ones account||on account of one X)NWX9^;'  
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　　为自己计算||独立帐目on ones own account h*l4Y!
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　　由某人收益并负风险on ones account and risk||for ones account and risk z9fNk%  
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　　由某人负担for ones account||for account of one >%i9oI<)  
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　　按某人指示||列入某人帐户by order and for account of one dAwS<5!  
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　　列入5月份帐目for May account D
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　　编入某中帐项下to pass to the account of||to place to the account of j%GbgJ  
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　　寄出清算书to send in an account||to send in render an account &}|0CR.(  
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　　支票薄cheque book bN4d:0Y  
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　　支票陈票人cheque drawer >2t cEz%  
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　　持票人cheque holder Lo5Jb6nm  
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　　不记名支票cheque to bearer||bearer cheque \)s3b/oap  
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　　记名支票||认人支票cheque to order 1+FYjh!2t  
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　　到期支票antedated cheque 5GUH;o1m  
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　　未到期支票postdated cheque cnC_#kp  
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　　保付支票certified cheque mf#fA2[  
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　　未获兑现支票，退票returned cheque % M+s{ l  
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　　横线支票crossed cheque |M]sk?"^  
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　　普通横线general crossing _4~k3%w\`l  
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　　特别横线special crossing IS .g);Gj  
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　　空白支票blank cheque 4'_L W?DS  
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　　失效支票，过期支票stale cheque `$f\ 
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　　普通支票open cheque 2}ag_  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount G)j G!`I  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges b,zR5R^D;  
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　　支票换现金||兑现to cash a cheque h#vL5At  
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　　清理票款to clear a cheque o&WRta>V
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　　保证兑现to certify a cheque !Jh*a *I}  
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　　填写支票数额to fill up a cheque l85O-g}M  
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　　支票上划线to cross a cheque e1:u1(".  
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　　开发支票to make out a cheque 1w(<0Be  
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　　签发支票，开立支票to draw a cheque||to issue a cheque 9 J$Y,Z  
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　　透支支票to overdraw a cheque R %Rv  
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　　背书支票to endorse a cheque ;|2Uf
 
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　　请付票款||清付票款to pay a cheque||to honour a cheque pq%t@j(X  
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　　支票退票to dishonour a cheque Rv0-vH.n  
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　　拒付支票to refuse a cheque 6(!,H<bON  
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　　拒付支票to stop payment of a cheque &3!i@2d;3f  
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　　提示要求付款to present for payment oiIt3<BX  
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　　见票即付持票人payable to bearer ddGkk@C A  
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　　支付指定人payable to order clij|?O  
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　　已过期||无效out of date||stale yz54:q?  
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　　请给出票人R/D||refer to drawer k
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds EU`' 8*4  
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　　文字与数字不一致words and figures differ 7Y|Wy Oq  
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　　支票时间已过account closed wWp?HDl"M  
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　　更改处应加盖印章alterations require initials Lh8#I&x  
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　　时间已过effects not cleared z:@d@\$?  
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　　停止付款payment stopped q>Dr)x)  
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　　支票毁损cheque mutilated ?S;et 2f  
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　　汇款||寄钱to remit||to send money {&6l\|  
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　　寄票供取款||支票支付to send a cheque for payment $i5G7b  
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　　寄款人a remitter ?STI8AdO  
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　　收款人a remittee arpJiG~JR  
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　　国外汇票foreign Bill gu~- }  
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　　国内汇票inland Bill \!? P
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　　跟单汇票documentary bill ,cl"1>lp  
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　　空头汇票accommodation bill `UzCq06rJ1  
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　　原始汇票original bill ~a0d.dU  
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　　改写||换新票据renewed bill 0^|$cvYiL  
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　　即期汇票sight bill||bill on demand |iF 1A  
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　　…days after date||…days after date…日后付款 bN<
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　　…months after date||…months after date…月后付款 'h+4zvI"8  
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　　见票后…日付款…days after sight||…days sight k-t,y|N  
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　　见票后…月付款…months after sight||…months sight )Uoe~\  
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　　同组票据set of bills ).@)t:uNa  
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　　单张汇票sola of exchange||sole of exchange j+ T\c2d  
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　　远期汇票usance bill||bill at usance _cnrGi}T  
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　　长期汇票long bill aNh1e^j  
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　　短期汇票short bill //@sktHsw(  
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　　逾期汇票overdue bill xf3/<x!B  
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　　宽限日期days of grace kdZ-<O7@  
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　　电汇telegraphic transfer （T.T） vb4G_X0S  
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　　邮汇postal order||postal note （Am.）||post office order||money order O,z%7><  
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　　本票promissory note （P/N） #0$eTdx#  
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　　押汇负责书||押汇保证书letter of hypothecation B3i=pcef  
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　　副保||抵押品||付属担保物collateral security m'vOFP)'  
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　　担保书trust receipt||letter of indemnity IcNIuv  
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　　承兑||认付acceptance YfYL?G  
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　　单张承兑general acceptance :X'U`jE  
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　　有条件承兑qualified acceptance d+wNGN  
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　　附条件认付conditional acceptance N"Nd$4  
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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】