[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 #>@<n3rq  
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　　往来帐目account current 4|FRg  
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　　现在往来帐||存款额current accout k
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　　销货帐account sales r>E\Cco  
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　　共同计算帐项joint account W)|c[Q\  
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　　未决帐项outstanding account S^|$23}  
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　　贷方帐项credit account||creditor account C:rRK*  
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　　借方帐项debit account||debtor account $Z,i|K;  

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　　应付帐||应付未付帐account payable -)4uYK*  
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　　应收帐||应收未收帐account receivable a#YuKh?  
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　　新交易||新帐new account '$n:CNha  
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　　未决帐||老帐old account N$C{f;xV  
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　　现金帐cash account |sA4:Aq  
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　　流水帐running account I/mvQxp  
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　　暂记帐||未定帐suspense account zt-' SY  
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　　过期帐||延滞帐overdue account||pastdue account IRlN++I!  
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　　杂项帐户sundry account K~`
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　　详细帐单||明细表detail account E}
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　　呆帐bad account 0q:(-z\S4  
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　　会计项目title of account t)\D  
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　　会计薄||帐薄account-book *eHA: A_I  
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　　营业报告书||损益计算表account of budiness||business report }%-UL{3%
 
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　　借贷细帐||交验帐account rendered H;b8I  
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　　明细帐account stated I(z>)S'7r  
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　　与…银行开立一户头to open an account with "}S9`-Wd|  
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　　与…银行建立交易to keep account with @o}1n?w  
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　　继续记帐to keep account @/CRIei  
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　　与…有交易to have an account with .'l.7t  
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　　作成会计帐||有往来帐项to make out an account with 80{#bb  
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　　清算||清理债务to make up an account fl} rz  
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　　清洁帐目||与…停止交易to close ones account with c'4>D,?1  
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　　结帐to close an account s5c! ^,L8  
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　　清理未付款to ask an account||to demand an account ^/_\etV  
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　　结清差额to balance the account with c*y$bf<  
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　　清算to settle an account||to liquidate an account||to square an account ]I{qp~^#n  
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　　审查帐目||监查帐目to audit an account Ck ~V5  
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　　检查帐目to examine an account t 3(%UB  
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　　转入A的帐户to charge the amount to As account ^>,<*p  
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　　以计帐方式付款to pay on account xFsB?d  
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　　代理某人||为某人on ones account||on account of one F<P WBs%  
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　　为自己计算||独立帐目on ones own account rK(x4]I l"  
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　　由某人收益并负风险on ones account and risk||for ones account and risk 1R5\GKF6o  
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　　由某人负担for ones account||for account of one K#9(|2J%  
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　　按某人指示||列入某人帐户by order and for account of one 4
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　　列入5月份帐目for May account dO 1-c`  
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　　编入某中帐项下to pass to the account of||to place to the account of s T :tFK\  
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　　寄出清算书to send in an account||to send in render an account /%J&/2Wz  
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　　支票薄cheque book F:*[  
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　　支票陈票人cheque drawer D,}'E0  
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　　持票人cheque holder f_re"d 3u  
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　　不记名支票cheque to bearer||bearer cheque w- 0O j  
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　　记名支票||认人支票cheque to order 9Sx<tj_4P{  
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　　到期支票antedated cheque _e:5XQ  
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　　未到期支票postdated cheque . yK\
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　　保付支票certified cheque E]u'MX  
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　　未获兑现支票，退票returned cheque 0_,3/EWa  
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　　横线支票crossed cheque dPH! V6r  
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　　普通横线general crossing 4,w{rmj  
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　　特别横线special crossing N#pl mPrZ  
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　　空白支票blank cheque yv !''F:9F  
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　　失效支票，过期支票stale cheque E+^} B/"  
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　　普通支票open cheque @Q$/eL  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount r'9=
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7?Qt2tr  
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　　支票换现金||兑现to cash a cheque #5o hmp,u  
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　　清理票款to clear a cheque 282+1X  
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　　保证兑现to certify a cheque \[IdR^<YM  
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　　填写支票数额to fill up a cheque k@t,[  
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　　支票上划线to cross a cheque XC$+ `?  
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　　开发支票to make out a cheque ir@N >_  
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　　签发支票，开立支票to draw a cheque||to issue a cheque zNsL^;uT  
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　　透支支票to overdraw a cheque xPfnyAo?%z  
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　　背书支票to endorse a cheque F"m}mf  
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　　请付票款||清付票款to pay a cheque||to honour a cheque .~A"Wyu\  
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　　支票退票to dishonour a cheque t5jhpPVf  
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　　拒付支票to refuse a cheque #o r7T^  
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　　拒付支票to stop payment of a cheque -EkDG]my  
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　　提示要求付款to present for payment zFdz]z3  
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　　见票即付持票人payable to bearer soqNzdTB2  
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　　支付指定人payable to order ^zWO[$n}tP  
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　　已过期||无效out of date||stale )(ZPSg$/F  
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　　请给出票人R/D||refer to drawer uDE91.pUkr  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds bZOy~F|  
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　　文字与数字不一致words and figures differ 2$i 0yPv  
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　　支票时间已过account closed S~a:1 _Wl  

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　　更改处应加盖印章alterations require initials 6dS1\Y  
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　　时间已过effects not cleared rd
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　　停止付款payment stopped c7nk~K[6  
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　　支票毁损cheque mutilated #PLB $
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　　汇款||寄钱to remit||to send money v$Y1+Ep9  
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　　寄票供取款||支票支付to send a cheque for payment i8[Y{a*  
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　　寄款人a remitter KGE-RK  
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　　收款人a remittee K<7T}XzU$  
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　　国外汇票foreign Bill I`
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　　国内汇票inland Bill E5[]eg~w%{  
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　　跟单汇票documentary bill >yT@?!/Q>'  
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　　空头汇票accommodation bill z.9FDQLp  
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　　原始汇票original bill q(PT 'z  
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　　改写||换新票据renewed bill y[@j0xlO  
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　　即期汇票sight bill||bill on demand X$h~d8@r  
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　　…days after date||…days after date…日后付款 10I`AjF0  
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　　…months after date||…months after date…月后付款 ,;e-37^0
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　　见票后…日付款…days after sight||…days sight 1 >@|  
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　　见票后…月付款…months after sight||…months sight K#C56k q&  
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　　同组票据set of bills a~eLkWnh<k  
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　　单张汇票sola of exchange||sole of exchange aU8Ti8A>  
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　　远期汇票usance bill||bill at usance -0IFPL8  
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　　长期汇票long bill E?h2e~ ,]  
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　　短期汇票short bill d!z).G
 
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　　逾期汇票overdue bill "KE38`NL  
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　　宽限日期days of grace A*U'SCg(G  
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　　电汇telegraphic transfer （T.T） :ItW|  
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　　邮汇postal order||postal note （Am.）||post office order||money order Qbpl$L  
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　　本票promissory note （P/N） ]`H.qV  
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　　押汇负责书||押汇保证书letter of hypothecation s /q5o@b{  
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　　副保||抵押品||付属担保物collateral security 5Zm_^IS  
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　　担保书trust receipt||letter of indemnity D#[ :NXahn  
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　　承兑||认付acceptance GE+csnA2  
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　　单张承兑general acceptance tskODM0Zf  
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　　有条件承兑qualified acceptance 29657k8  
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　　附条件认付conditional acceptance LA%al @  
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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】