[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 K-wjQ|*1  
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　　往来帐目account current Qv8#{y@U  
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　　现在往来帐||存款额current accout L1BpkB  
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　　销货帐account sales 5X&<+ {bX  
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　　共同计算帐项joint account Wy#`*h,  
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　　未决帐项outstanding account d_J?i]AP|'  
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　　贷方帐项credit account||creditor account 567ot|cc  
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　　借方帐项debit account||debtor account J'9&dt  
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　　应付帐||应付未付帐account payable !N$4.slr<p  
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　　应收帐||应收未收帐account receivable C koPno  
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　　新交易||新帐new account *" <tFQ  
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　　未决帐||老帐old account Z.6`O1OY}?  
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　　现金帐cash account :&yRvu  
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　　流水帐running account e"r'z n  
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　　暂记帐||未定帐suspense account p8s2#+/  
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　　过期帐||延滞帐overdue account||pastdue account e::5|6x  
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　　杂项帐户sundry account ]&/jvA=\l,  
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　　详细帐单||明细表detail account n!Y.?mU6  
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　　呆帐bad account } Q1$v~  
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　　会计项目title of account ';aPoaO %  
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　　会计薄||帐薄account-book ?;)(O2p  
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　　营业报告书||损益计算表account of budiness||business report ;x^&@G8W`  
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　　借贷细帐||交验帐account rendered P05_\ t  
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　　明细帐account stated q4Ye  
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　　与…银行开立一户头to open an account with 2IjqTL  
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　　与…银行建立交易to keep account with hph 3kfR  
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　　继续记帐to keep account AN:,t(w  
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　　与…有交易to have an account with !
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　　作成会计帐||有往来帐项to make out an account with Dj!J 4uD  
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　　清算||清理债务to make up an account EzNmsbtZ(  
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　　清洁帐目||与…停止交易to close ones account with g?=B{V  
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　　结帐to close an account (59<Zo  
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　　清理未付款to ask an account||to demand an account ,}{E+e5jh7  
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　　结清差额to balance the account with Q|5wz]!5Y(  
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　　清算to settle an account||to liquidate an account||to square an account  g<,v2A  
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　　审查帐目||监查帐目to audit an account t:=Ui/!q  
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　　检查帐目to examine an account }1R k]$XC  
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　　转入A的帐户to charge the amount to As account q,:\i+>K*  
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　　以计帐方式付款to pay on account @Wx_4LOhf  
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　　代理某人||为某人on ones account||on account of one 6 Dg[b  
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　　为自己计算||独立帐目on ones own account <[~x]-  
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　　由某人收益并负风险on ones account and risk||for ones account and risk R1P,0Yf  
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　　由某人负担for ones account||for account of one v0$6@K;M4G  
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　　按某人指示||列入某人帐户by order and for account of one R4IFl z  
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　　列入5月份帐目for May account a[(n91J0  
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　　编入某中帐项下to pass to the account of||to place to the account of <CA lJ  
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　　寄出清算书to send in an account||to send in render an account @F,HyCSN  
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　　支票薄cheque book 8|d[45*q  
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　　支票陈票人cheque drawer 2iH,U  
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　　持票人cheque holder iz*aBXVA[  
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　　不记名支票cheque to bearer||bearer cheque sWX  
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　　记名支票||认人支票cheque to order DJ<c  
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　　到期支票antedated cheque x&9I2"  
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　　未到期支票postdated cheque Hy `r}+  
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　　保付支票certified cheque x(t}H8q  
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　　未获兑现支票，退票returned cheque f ~Fus  

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　　横线支票crossed cheque (O<lVz@8  
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　　普通横线general crossing ~Yr.0i.W  
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　　特别横线special crossing -Z;:_"&9  
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　　空白支票blank cheque [{zekF~)@  
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　　失效支票，过期支票stale cheque IvO3*{k,  
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　　普通支票open cheque .4^Paxz  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount CI  @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 sP+S86 u  
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　　支票换现金||兑现to cash a cheque lhjPS!A~  
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　　清理票款to clear a cheque KGI]W|T  
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　　保证兑现to certify a cheque ';lO[B  
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　　填写支票数额to fill up a cheque [wu%t8O2  
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　　支票上划线to cross a cheque A{c6XQR~z  
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　　开发支票to make out a cheque +L49 pv5  
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　　签发支票，开立支票to draw a cheque||to issue a cheque n ut7b  
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　　透支支票to overdraw a cheque X:e'
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　　背书支票to endorse a cheque un/eS-IIh  
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　　请付票款||清付票款to pay a cheque||to honour a cheque Bo0y"W[+  
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　　支票退票to dishonour a cheque au7BqV!uL  
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　　拒付支票to refuse a cheque w%ip"GT,  
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　　拒付支票to stop payment of a cheque es6e-y@e  
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　　提示要求付款to present for payment 1";~"p2(  
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　　见票即付持票人payable to bearer ~ACB#D%  
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　　支付指定人payable to order Qz<-xe`o8]  
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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 c49#aNR  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds '
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　　文字与数字不一致words and figures differ dn5v|[dJ  
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　　支票时间已过account closed '|cuVxcE55  
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　　更改处应加盖印章alterations require initials f>'7~69  
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　　时间已过effects not cleared cn#a/Hx  
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　　停止付款payment stopped e}?t[aK4#  
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　　支票毁损cheque mutilated z6!
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　　汇款||寄钱to remit||to send money s,}<5N]U  
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　　寄票供取款||支票支付to send a cheque for payment .SsIU\[)  
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　　寄款人a remitter @N(jd($E  
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　　收款人a remittee I)x:NF6JO  
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　　国外汇票foreign Bill c`>\R<Z ]  
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　　国内汇票inland Bill eS"gHldz  
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　　跟单汇票documentary bill s%:fB(  
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　　空头汇票accommodation bill Zu$f[U)X  
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　　原始汇票original bill }J*&()`  
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　　改写||换新票据renewed bill }}2kA  
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　　即期汇票sight bill||bill on demand j\vK`.z  
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　　…days after date||…days after date…日后付款 9j 8t<5s  
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　　…months after date||…months after date…月后付款 RgO 7> T\  
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　　见票后…日付款…days after sight||…days sight e\dT~)c  
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　　见票后…月付款…months after sight||…months sight }.'%gJrS  
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　　同组票据set of bills .~8+s.y  
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　　单张汇票sola of exchange||sole of exchange d3$<|mG$  
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　　远期汇票usance bill||bill at usance cjR.9bgn  
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　　长期汇票long bill A)#sh) }Q  
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　　短期汇票short bill <7rK  
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　　逾期汇票overdue bill g5V r2  
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　　宽限日期days of grace vraU&ze\1  
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　　电汇telegraphic transfer （T.T） nsp K.*?  
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　　邮汇postal order||postal note （Am.）||post office order||money order )eEvyU  
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　　本票promissory note （P/N） >(rB[ZJ  
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　　押汇负责书||押汇保证书letter of hypothecation /$z@_U[L  
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　　副保||抵押品||付属担保物collateral security D5 >~'N3b  
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　　担保书trust receipt||letter of indemnity "6dbRo5%  
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　　承兑||认付acceptance ,OCTm%6e  
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　　单张承兑general acceptance Qzhnob#C9  
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　　有条件承兑qualified acceptance <`3(i\-X  
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　　附条件认付conditional acceptance )R@gnTe  
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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】