[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 i
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　　往来帐目account current W0,"V'C  
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　　现在往来帐||存款额current accout $hY]EB  
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　　销货帐account sales `[HoxCV3o  
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　　共同计算帐项joint account \crb&EgID  
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　　未决帐项outstanding account ;>x1)|n5  
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　　贷方帐项credit account||creditor account tFP;CW!E  
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　　借方帐项debit account||debtor account p]IhQnj2  
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　　应付帐||应付未付帐account payable 9g,L1 W*  
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　　应收帐||应收未收帐account receivable Jj _+YfIM  

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　　新交易||新帐new account Mm[1Z;H  
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　　未决帐||老帐old account
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　　现金帐cash account g&(~MD2{  
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　　流水帐running account O5n]4)<  
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　　暂记帐||未定帐suspense account +OuG!3+w  
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　　过期帐||延滞帐overdue account||pastdue account x?&xz;  
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　　杂项帐户sundry account N#-\JlJ)  
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　　详细帐单||明细表detail account )o(F*v  
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　　呆帐bad account lkJ#$Ik&  
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　　会计项目title of account vM;dPE7  
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　　会计薄||帐薄account-book -2u+m  
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　　营业报告书||损益计算表account of budiness||business report Kpbber  
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　　借贷细帐||交验帐account rendered V<I${i$]0  
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　　明细帐account stated 5|={1Lp24g  
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　　与…银行开立一户头to open an account with X{5DPhB,  
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　　与…银行建立交易to keep account with dM$G)9N)K  
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　　继续记帐to keep account [5d][1=  
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　　与…有交易to have an account with 6_ 0w>  
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　　作成会计帐||有往来帐项to make out an account with a^1c _  
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　　清算||清理债务to make up an account Wb(0Szk;  
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　　清洁帐目||与…停止交易to close ones account with %*; 8m'  
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　　结帐to close an account fmN)~-DV9`  
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　　清理未付款to ask an account||to demand an account O lIH0  
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　　结清差额to balance the account with C)kQi2T  
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　　清算to settle an account||to liquidate an account||to square an account 31;T$5v1  
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　　审查帐目||监查帐目to audit an account uk/+ i`=  
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　　检查帐目to examine an account #IwB  
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　　转入A的帐户to charge the amount to As account p&M'DMj+  
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　　以计帐方式付款to pay on account oU5mrS.7M!  
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　　代理某人||为某人on ones account||on account of one P!ICno6[e  
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　　为自己计算||独立帐目on ones own account v%Q7\X(  
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　　由某人收益并负风险on ones account and risk||for ones account and risk e
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　　由某人负担for ones account||for account of one  n(1"6  
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　　按某人指示||列入某人帐户by order and for account of one *s4!;2ZhsU  
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　　列入5月份帐目for May account JH;DVPX9z  
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　　编入某中帐项下to pass to the account of||to place to the account of dEL"(e#0s4  
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　　寄出清算书to send in an account||to send in render an account `roSOX1f  
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　　支票薄cheque book nd1*e  
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　　支票陈票人cheque drawer v[ '5X  
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　　持票人cheque holder 4BtdN-T}b  
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　　不记名支票cheque to bearer||bearer cheque dfcG'+RU}  
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　　记名支票||认人支票cheque to order I\23as0q  
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　　到期支票antedated cheque SLo/7 $rct  
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　　未到期支票postdated cheque  %C:XzK-x  
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　　保付支票certified cheque bb/MnhB  
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　　未获兑现支票，退票returned cheque h`j gF  
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　　横线支票crossed cheque Oc`fQqYy  
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　　普通横线general crossing uSjMqfK  
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　　特别横线special crossing # GGmA.  
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　　空白支票blank cheque K gX)fj  
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　　失效支票，过期支票stale cheque m`"s$\fah  
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　　普通支票open cheque <|iU+.j\  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;8Cqy80K  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ZP<X#]$qb  
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　　支票换现金||兑现to cash a cheque zL'n J  
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　　清理票款to clear a cheque 5 S&>9l  
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　　保证兑现to certify a cheque KK?~i[a L  
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　　填写支票数额to fill up a cheque Z}wAh|N-  
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　　支票上划线to cross a cheque oH0\6:S  
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　　开发支票to make out a cheque HvTQycG  
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　　签发支票，开立支票to draw a cheque||to issue a cheque )J0VB't  
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　　透支支票to overdraw a cheque 0l6%[U?o  
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　　背书支票to endorse a cheque 2LdV=ifq2S  
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　　请付票款||清付票款to pay a cheque||to honour a cheque DI7trR`  
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　　支票退票to dishonour a cheque .y!Hw{cq  
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　　拒付支票to refuse a cheque 7>LhXC  
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　　拒付支票to stop payment of a cheque 4hs4W,2!  
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　　提示要求付款to present for payment {65X37W  
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　　见票即付持票人payable to bearer ?H`LrL/k  
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　　支付指定人payable to order ))N^)HR  
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　　已过期||无效out of date||stale ZU|nKt<GK  
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　　请给出票人R/D||refer to drawer }!LYV  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds rdRX  
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　　文字与数字不一致words and figures differ MqqS3   
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　　支票时间已过account closed M: 6cma5  
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　　更改处应加盖印章alterations require initials @'<|B. f  
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　　时间已过effects not cleared N%a[Y  
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　　停止付款payment stopped SZPu"O\  
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　　支票毁损cheque mutilated cg~FW2Q  
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　　汇款||寄钱to remit||to send money jd{J3s '%  
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　　寄票供取款||支票支付to send a cheque for payment K^S#?T|[9  
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　　寄款人a remitter f { ueI<  
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　　收款人a remittee |z~?"F6 Y<  
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　　国外汇票foreign Bill 
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　　国内汇票inland Bill -4]6tt'G  
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　　跟单汇票documentary bill F8/@/
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　　空头汇票accommodation bill TCEbz8ql  
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　　原始汇票original bill (F)zj<{f  
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　　改写||换新票据renewed bill cZYX[.oIB  
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　　即期汇票sight bill||bill on demand 01Aa.i^d(  
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　　…days after date||…days after date…日后付款 k"Is.[I?^  
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　　…months after date||…months after date…月后付款 pmS=$z;I  
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　　见票后…日付款…days after sight||…days sight 1/n3qJyx2}  
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　　见票后…月付款…months after sight||…months sight mF1oY[xa_  
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　　同组票据set of bills v=4TU\b%  
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　　单张汇票sola of exchange||sole of exchange 3FdoADe{{  
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　　远期汇票usance bill||bill at usance >3bpa<M_  
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　　长期汇票long bill [B4?Z-K%  
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　　短期汇票short bill B}(YD;7vJ  
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　　逾期汇票overdue bill ':,LZ A8A  
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　　宽限日期days of grace SbZk{lWcq  
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　　电汇telegraphic transfer （T.T） \!PC:+uJ  
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　　邮汇postal order||postal note （Am.）||post office order||money order *w _j;  
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　　本票promissory note （P/N） LOA 90.D  
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　　押汇负责书||押汇保证书letter of hypothecation OLi;/(g  
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　　副保||抵押品||付属担保物collateral security (3-G<E  
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　　担保书trust receipt||letter of indemnity *~vRbD$q  
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　　承兑||认付acceptance )#Id2b~  
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　　单张承兑general acceptance i{ 8=;  
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　　有条件承兑qualified acceptance @iaN@`5I6s  
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　　附条件认付conditional acceptance Z(.Tl M2h  
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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】