[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 '=Nb`n3%  
I}q
2)@  
　　往来帐目account current ^Vso`(Ss  
SIYBMe  
　　现在往来帐||存款额current accout YC8wo1;Y!  
;:4&nJ*qG  
　　销货帐account sales Ub2t7MU  
m9o{y6_j*  
　　共同计算帐项joint account /Nt#|C>  
;wK;  
　　未决帐项outstanding account MHeUh[%(  
ePv3M&\J  
　　贷方帐项credit account||creditor account |r>+\" X  
_kg<KD=P  
　　借方帐项debit account||debtor account Q,9"/@:c,  
]V0V8fU|  
　　应付帐||应付未付帐account payable /99S<U2ej  
BZ*',\o  
　　应收帐||应收未收帐account receivable t~]n"zgovz  
`u$  Rd   
　　新交易||新帐new account wI8  
|;sL*Vr  
　　未决帐||老帐old account /Jj7+?  
%A64AJZ  
　　现金帐cash account  DA]<30w  
p!B&&)&db  
　　流水帐running account kl%%b"h'  
n_QSuh/Wn  
　　暂记帐||未定帐suspense account -FpZZ8=,M2  
MdXOH$ps  
　　过期帐||延滞帐overdue account||pastdue account 7 ^)8DwAl  
gR1vUad7  
　　杂项帐户sundry account ~tx|C3A`d  
Oy EOb>  
　　详细帐单||明细表detail account \kWL:uU  
|y1 O M  
　　呆帐bad account -Pt.  
1Xzgm0OS;  
　　会计项目title of account 0,~||H{  
J>Pc@,y  
　　会计薄||帐薄account-book nilis-Bk_  
uPCzs$R  
　　营业报告书||损益计算表account of budiness||business report xB-\yWDZe  
#O 2g]YH  
　　借贷细帐||交验帐account rendered `
(tVwX4  
}uP`=T!"8  
　　明细帐account stated zUq ^  
;> hRj!  
　　与…银行开立一户头to open an account with Znr6,[U+q
 
,5V w^@F  
　　与…银行建立交易to keep account with *.%z  
=z>d GIT1  
　　继续记帐to keep account X* 4C?v  
\ SCi\j/a(  
　　与…有交易to have an account with +MZsL7%  
1.24ZX  
　　作成会计帐||有往来帐项to make out an account with Lb]!TOl  
d*$L$1S  
　　清算||清理债务to make up an account n(RQre  
s
>J\h  
　　清洁帐目||与…停止交易to close ones account with \k4tYL5  
>0F)^W?  
　　结帐to close an account Ec/&?|$  
-al\*XDz  
　　清理未付款to ask an account||to demand an account :j2?v(jT_l  
OQ(w]G0LP  
　　结清差额to balance the account with ='A VI-go5  
[#@\A]LO  
　　清算to settle an account||to liquidate an account||to square an account f/7on|bv
 
cN% r\  
　　审查帐目||监查帐目to audit an account i?wEd!=w  
E)3Ah!  
　　检查帐目to examine an account k3(q!~a:.}  
G&Fe2&5!w  
　　转入A的帐户to charge the amount to As account e"#QUc(  
UuS6y9@v  
　　以计帐方式付款to pay on account []lMv ZW  
^ >wlj  
　　代理某人||为某人on ones account||on account of one 'm=TBNQTS  
^[x6p}$  
　　为自己计算||独立帐目on ones own account 5GK> ~2c(  
vh"wXu  
　　由某人收益并负风险on ones account and risk||for ones account and risk ="p,~ivrz  
*iX PG9XZ  
　　由某人负担for ones account||for account of one *I:a\o~$[  
YsO3( HS  
　　按某人指示||列入某人帐户by order and for account of one bL`>#M_^  
^jbjHI&  
　　列入5月份帐目for May account &=*sN`  
;fW`#aE  
　　编入某中帐项下to pass to the account of||to place to the account of / Q| Z&-c  
23d*;ri5  
　　寄出清算书to send in an account||to send in render an account BT)PD9CN(  
Tnv,$KOhs  
　　支票薄cheque book `h%K8];<6f  
tWyl&,3?1  
　　支票陈票人cheque drawer { uDH-b(R  
8-_at L  
　　持票人cheque holder U?%T~!  
vA"LV+@  
　　不记名支票cheque to bearer||bearer cheque +H:}1sT;n  
f AY(ro9Q(  
　　记名支票||认人支票cheque to order ;V?3Hwl  
k4d;4D?  
　　到期支票antedated cheque CwM1 _3cE  
i>7]9gBm1q  
　　未到期支票postdated cheque qeDXG  
tmd{Gx}c  
　　保付支票certified cheque o)f$ 7.  
5dX /<  
　　未获兑现支票，退票returned cheque 7{tU'`P>  
!hFzIp  
　　横线支票crossed cheque ;m=k FZ?  
n8E3w:A-  
　　普通横线general crossing nx(jYXVT  
KVevvy)W  
　　特别横线special crossing d]USk&8  
\JC_"gqt  
　　空白支票blank cheque U2 )?[C1q{  
EQe$~}[  
　　失效支票，过期支票stale cheque ]VR79l  
c
Q;@z2\  
　　普通支票open cheque 7z_ZD0PxPc  
6?ky~C
V  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 4p7j"d5  
I<Cm$8O?  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y <`
X$  
L&KL]n  
　　支票换现金||兑现to cash a cheque $ y(Qdb  
^6gEL~m|]  
　　清理票款to clear a cheque yIf^vx_G  
Zt& 7p  
　　保证兑现to certify a cheque 7~r_nP_  
ZA&bp{}D  
　　填写支票数额to fill up a cheque VnqcpJ  
JqUft=p5  
　　支票上划线to cross a cheque qpQiMiB#g'  
]XcWGQv~  
　　开发支票to make out a cheque R|k:8v{V=  
B8unF=u  
　　签发支票，开立支票to draw a cheque||to issue a cheque c'XSs  
i%GiWanG  
　　透支支票to overdraw a cheque HWIn.i j  
j<QK1d17  
　　背书支票to endorse a cheque e x#-,;T  
7|"l/s9,  
　　请付票款||清付票款to pay a cheque||to honour a cheque DQ}&J  
aeVd.`lxM  
　　支票退票to dishonour a cheque QL @SE@"  
_
>a`dp.19  
　　拒付支票to refuse a cheque XI
:+EeM?  
.:XXc  
　　拒付支票to stop payment of a cheque V*r/0|vd  
lD'^6
 
　　提示要求付款to present for payment xi=0kO  
mG1!~}[  
　　见票即付持票人payable to bearer CfO{KiM(2  
RD0*]4>]  
　　支付指定人payable to order :`K2?;DC8  
PZvc4  
　　已过期||无效out of date||stale V eqB/QX  
n^rbc;}  
　　请给出票人R/D||refer to drawer ~c55LlO>  
j >`FZKxp  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 7L!}
F;yT  
Q,:h`%V  
　　文字与数字不一致words and figures differ ;pS+S0U   
mML B?I  
　　支票时间已过account closed me F.  
9ei<ou_s  
　　更改处应加盖印章alterations require initials }O+S}Hbwy  
gV$0J?Pr.  
　　时间已过effects not cleared 4`'Rm/)  
N?8nlrDQ  
　　停止付款payment stopped 4=%,0.y t  
V lkJ$f5l  
　　支票毁损cheque mutilated xnJ#}-.7  
C
8i4z  
　　汇款||寄钱to remit||to send money <(~Wg{  
xb"e'Zh  
　　寄票供取款||支票支付to send a cheque for payment r LY I\  
l: kW|  
　　寄款人a remitter 5z_Kkf?o  
1
NG[   
　　收款人a remittee *>!-t   
?v-!`J>EF#  
　　国外汇票foreign Bill UV</Nx)3  
=*.S<Ko)  
　　国内汇票inland Bill 7*%}=.  
Q<DXDvL  
　　跟单汇票documentary bill OlptO60{ ]  
mwn$ey&QE  
　　空头汇票accommodation bill _,v>P2)  
&_s^C?x  
　　原始汇票original bill Gm> =s  
!b+!] 2~g}  
　　改写||换新票据renewed bill 0'Qvis[kt  
~ eS/gF?  
　　即期汇票sight bill||bill on demand /1m+iM^V  
"uj@!SEs`?  
　　…days after date||…days after date…日后付款 "Er8RUJA  
[g}
0.J`_  
　　…months after date||…months after date…月后付款 $VP\Ac,!  
i5_l
//]  
　　见票后…日付款…days after sight||…days sight
n<@C'\j@  
wzmQRn;s  
　　见票后…月付款…months after sight||…months sight #s#BYbF  
EY.m,@{  
　　同组票据set of bills gxJ12' m  
({$rb-  
　　单张汇票sola of exchange||sole of exchange UZ6y3%G3^  
~9,Fc6w4`+  
　　远期汇票usance bill||bill at usance [
jxh$}?P  
_PQk<QZ  
　　长期汇票long bill eht>4)  
D{qr N6g#  
　　短期汇票short bill Zlt,Us `  
'|*e4n  
　　逾期汇票overdue bill (dx~lMI  
^; }Y ZBy  
　　宽限日期days of grace )cL`$h4DD  
><.*5q  
　　电汇telegraphic transfer （T.T） \/nSRAk  
hBifn\dFr  
　　邮汇postal order||postal note （Am.）||post office order||money order 0QW;=@)d  
kw7E<a F!  
　　本票promissory note （P/N） ccx0aC3@I  
S\GxLW@x  
　　押汇负责书||押汇保证书letter of hypothecation ;#8xRLW  
b2j~"9  
　　副保||抵押品||付属担保物collateral security I]pz3!On4,  
ytb1hFs  
　　担保书trust receipt||letter of indemnity 9
+8N-LZ  
i=hA. y`  
　　承兑||认付acceptance K(?p]wh  
7{k?"NF  
　　单张承兑general acceptance OB^j b8  
C*11?B[  
　　有条件承兑qualified acceptance [M:<!QXw  
FBOgaI83G  
　　附条件认付conditional acceptance rd24R
-6  
!9.\A:G  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】