[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 ) D:M_T2  
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　　往来帐目account current 4
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　　现在往来帐||存款额current accout 0\#uxzdhJ  
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　　销货帐account sales 6=a($s!   
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　　共同计算帐项joint account ~.7r  
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　　未决帐项outstanding account C5m6{Oo+-  
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　　贷方帐项credit account||creditor account 91|=D \8aE  
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　　借方帐项debit account||debtor account VXlTA>a }  
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　　应付帐||应付未付帐account payable OJe#s;oH  
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　　应收帐||应收未收帐account receivable (cJb/|?3  
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　　新交易||新帐new account s,>1n0a  
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　　未决帐||老帐old account hyv*+FV;  
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　　现金帐cash account _UKH1qUd4  
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　　流水帐running account $$`E@\5P  
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　　暂记帐||未定帐suspense account L9[? qFp  
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　　过期帐||延滞帐overdue account||pastdue account BtDi $d%'  
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　　杂项帐户sundry account SOQm>\U'i  
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　　详细帐单||明细表detail account m@  b~  
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　　呆帐bad account $$8xdv#  
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　　会计项目title of account r168ft?c  
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　　会计薄||帐薄account-book KY$
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　　营业报告书||损益计算表account of budiness||business report >J>4g;Y  
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　　借贷细帐||交验帐account rendered j.OPDe{LU  
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　　明细帐account stated ml e"!*  
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　　与…银行开立一户头to open an account with r2H_)Oi  
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　　与…银行建立交易to keep account with :9!?${4R  
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　　继续记帐to keep account QHnk@R!  
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　　与…有交易to have an account with @(2DfrC  
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　　作成会计帐||有往来帐项to make out an account with )P>Cxzs  
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　　清算||清理债务to make up an account }l{r9ti  
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　　清洁帐目||与…停止交易to close ones account with U{n< n8  
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　　结帐to close an account FRpTYLA2  
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　　清理未付款to ask an account||to demand an account ]5b%r;_  
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　　结清差额to balance the account with odAeBQy  
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　　清算to settle an account||to liquidate an account||to square an account o(5Xj$Z  
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　　审查帐目||监查帐目to audit an account l%@>)%LA  
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　　检查帐目to examine an account WF#eqU*&  
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　　转入A的帐户to charge the amount to As account D/pc)3Ofe  
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　　以计帐方式付款to pay on account f6n'g:&.W  
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　　代理某人||为某人on ones account||on account of one \ A'MEd-  
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　　为自己计算||独立帐目on ones own account `oH=O6  
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　　由某人收益并负风险on ones account and risk||for ones account and risk xv;'27mUt  
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　　由某人负担for ones account||for account of one Et{4*+A  
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　　按某人指示||列入某人帐户by order and for account of one  J5PXmL  
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　　列入5月份帐目for May account f%ude@E3  
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　　编入某中帐项下to pass to the account of||to place to the account of *ZP
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　　寄出清算书to send in an account||to send in render an account q]+'{Ci@  
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　　支票薄cheque book _r0[ z  
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　　支票陈票人cheque drawer vL~nJv  
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　　持票人cheque holder 3>%oGbo  
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　　不记名支票cheque to bearer||bearer cheque ``bIqY  
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　　记名支票||认人支票cheque to order m":lKXpQ  
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　　到期支票antedated cheque 0 =#)-n  
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　　未到期支票postdated cheque J WaI[n}  
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　　保付支票certified cheque hd*bPj;  

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　　未获兑现支票，退票returned cheque 8,
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　　横线支票crossed cheque rMkoE7n  
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　　普通横线general crossing 1"k"<{%  
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　　特别横线special crossing kGbtZ} W  
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　　空白支票blank cheque 'lwLe3.c  
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　　失效支票，过期支票stale cheque p&'oJy.P  
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　　普通支票open cheque X1Vx6+[  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 8!87p?Mz  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges LliOhr4  

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　　支票换现金||兑现to cash a cheque *h59Vaoc  
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　　清理票款to clear a cheque VNKtJmt  
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　　保证兑现to certify a cheque k@QU<cvI  
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　　填写支票数额to fill up a cheque + ;u<tA  
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　　支票上划线to cross a cheque *7MTq_K(An  
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　　开发支票to make out a cheque KI&+Zw4VL  
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　　签发支票，开立支票to draw a cheque||to issue a cheque g *}M;"  
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　　透支支票to overdraw a cheque \ZSZ(p#1  
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　　背书支票to endorse a cheque |ymw
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　　请付票款||清付票款to pay a cheque||to honour a cheque J,@SSmJ`  
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　　支票退票to dishonour a cheque 72J@Dc  
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　　拒付支票to refuse a cheque ]&l.-0jt  
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　　拒付支票to stop payment of a cheque \KmgFyF  
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　　提示要求付款to present for payment 9='a9\((mH  
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　　见票即付持票人payable to bearer A6D.bJ)  
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　　支付指定人payable to order )a:j_jy  
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　　已过期||无效out of date||stale
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　　请给出票人R/D||refer to drawer RY8Ot2DWi  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds (N63k1M  
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　　文字与数字不一致words and figures differ $"VgNynq  
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　　支票时间已过account closed i7@qfe$fR  
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　　更改处应加盖印章alterations require initials @y3u'Y,B  
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　　时间已过effects not cleared "'38
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　　停止付款payment stopped '3 B\ I#  
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　　支票毁损cheque mutilated RPH]@  
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　　汇款||寄钱to remit||to send money ;=.i+  
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　　寄票供取款||支票支付to send a cheque for payment Iud]*5W  
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　　寄款人a remitter p1zT]  
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　　收款人a remittee 8&q|*/2  
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　　国外汇票foreign Bill T(< [k:`  
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　　国内汇票inland Bill m53XN  
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　　跟单汇票documentary bill ohI>\  
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　　空头汇票accommodation bill bf~gWzA  
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　　原始汇票original bill d
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　　改写||换新票据renewed bill [A@K)A$f  
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　　即期汇票sight bill||bill on demand Vfm (K  
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　　…days after date||…days after date…日后付款 f-Yp`lnn.d  
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　　…months after date||…months after date…月后付款 /CpU.^V  
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　　见票后…日付款…days after sight||…days sight k91ctEp9>  
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　　见票后…月付款…months after sight||…months sight [&IJy  
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　　同组票据set of bills *-KgU'u?  
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　　单张汇票sola of exchange||sole of exchange Gz>M Y4+G  
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　　远期汇票usance bill||bill at usance P)h
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　　长期汇票long bill 6fP"I_c  
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　　短期汇票short bill | rY.IbL  
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　　逾期汇票overdue bill n|G x29E  
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　　宽限日期days of grace |AY`OVgcKD  
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　　电汇telegraphic transfer （T.T） ]Q?`|a+i  
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　　邮汇postal order||postal note （Am.）||post office order||money order K^H{B& b8  
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　　本票promissory note （P/N） P>*B{fi^  
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　　押汇负责书||押汇保证书letter of hypothecation dNQR<v\IL  
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　　副保||抵押品||付属担保物collateral security |sQC:y>  
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　　担保书trust receipt||letter of indemnity z_)`='&n  
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　　承兑||认付acceptance O8&=qZ6T  
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　　单张承兑general acceptance QkEIV<T&)l  
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　　有条件承兑qualified acceptance 7~gIOu  
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　　附条件认付conditional acceptance '}\#bMeObg  
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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】