[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 8BnsYy)j  
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　　往来帐目account current (IAR-957pN  
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　　现在往来帐||存款额current accout !Jaj2mS.N  
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　　销货帐account sales cs]3Rp^g  
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　　共同计算帐项joint account !1bATO:x  
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　　未决帐项outstanding account [Lf8*U"  
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　　贷方帐项credit account||creditor account 3gW+|3E  
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　　借方帐项debit account||debtor account F Zk[w>{  
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　　应付帐||应付未付帐account payable `>k7^!Ds  
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　　应收帐||应收未收帐account receivable biHZyUJ  
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　　新交易||新帐new account Qgl5Jr.  
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　　未决帐||老帐old account 0-Wv$o[  
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　　现金帐cash account 0}$R4<"{Y>  
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　　流水帐running account Mbtk:Gu
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　　暂记帐||未定帐suspense account W)u9VbPk[  
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　　过期帐||延滞帐overdue account||pastdue account WAGU|t#."  
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　　杂项帐户sundry account :j;_Xw  
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　　详细帐单||明细表detail account .wcKG9u  
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　　呆帐bad account PtOYlZTe?  
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　　会计项目title of account 8?t}S2n2  
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　　会计薄||帐薄account-book L!:;H,  
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　　营业报告书||损益计算表account of budiness||business report ZJ|&t  

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　　借贷细帐||交验帐account rendered Ng
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　　明细帐account stated IjRUL/\=  
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　　与…银行开立一户头to open an account with jp#/]>(9Z  
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　　与…银行建立交易to keep account with ]bAw>1,NVD  
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　　继续记帐to keep account ;)!);q+  
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　　与…有交易to have an account with WL1$LLzN  
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　　作成会计帐||有往来帐项to make out an account with #80r?,q  
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　　清算||清理债务to make up an account e `IL7$  
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　　清洁帐目||与…停止交易to close ones account with r%` |kN  
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　　结帐to close an account (l:LG"sy\  
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　　清理未付款to ask an account||to demand an account M [Mx g  
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　　结清差额to balance the account with 3q w Sm<  
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　　清算to settle an account||to liquidate an account||to square an account Zs}EGC~&  
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　　审查帐目||监查帐目to audit an account Rj /y.g  
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　　检查帐目to examine an account 4Pr@<S"U  
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　　转入A的帐户to charge the amount to As account +ZPn[|  
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　　以计帐方式付款to pay on account @i@f @.t  
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　　代理某人||为某人on ones account||on account of one 9I*`~il>{  
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　　为自己计算||独立帐目on ones own account JS0957K  
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　　由某人收益并负风险on ones account and risk||for ones account and risk 0t P{
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　　由某人负担for ones account||for account of one ~DUOL~E  
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　　按某人指示||列入某人帐户by order and for account of one MHAWnH8  
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　　列入5月份帐目for May account S)G*+)  
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　　编入某中帐项下to pass to the account of||to place to the account of 1Et{lrgh f  
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　　寄出清算书to send in an account||to send in render an account &8QkGUbS<  
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　　支票薄cheque book >I;J!{  
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　　支票陈票人cheque drawer 0*8uo Wt&  
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　　持票人cheque holder -bQi4  
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　　不记名支票cheque to bearer||bearer cheque -Oc  
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　　记名支票||认人支票cheque to order qM:*!Aq0g  
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　　到期支票antedated cheque 6eAJ>9@x  
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　　未到期支票postdated cheque '| bHu  
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　　保付支票certified cheque F]`_akE  
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　　未获兑现支票，退票returned cheque K8|>"c~  
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　　横线支票crossed cheque  '' Pfs<!  
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　　普通横线general crossing L QA6iZBP  
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　　特别横线special crossing ,ko0XQBl  
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　　空白支票blank cheque EF[I@voc  
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　　失效支票，过期支票stale cheque {xJ<)^fD8  
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　　普通支票open cheque uy oE MT#u  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount }X^CH2,R  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 5u
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　　支票换现金||兑现to cash a cheque JzuP AI  
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　　清理票款to clear a cheque +]jJ:V  
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　　保证兑现to certify a cheque nTxN>?l2E  
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　　填写支票数额to fill up a cheque PBp+(o-  
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　　支票上划线to cross a cheque )SsO,E+t=U  
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　　开发支票to make out a cheque m005*>IY  
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　　签发支票，开立支票to draw a cheque||to issue a cheque P'D'+qS  
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　　透支支票to overdraw a cheque $JZ}=\n7  
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　　背书支票to endorse a cheque E_j=v \  
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　　请付票款||清付票款to pay a cheque||to honour a cheque gtw?u b  
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　　支票退票to dishonour a cheque <Z\j#p:  
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　　拒付支票to refuse a cheque xmbFJUMH  
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　　拒付支票to stop payment of a cheque wQw y+S  
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　　提示要求付款to present for payment Jw)-6WJ!uO  
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　　见票即付持票人payable to bearer A<<Bm M.%  
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　　支付指定人payable to order Y5$VWUrB  
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　　已过期||无效out of date||stale 40R7@Vaf  
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　　请给出票人R/D||refer to drawer 7/GL@H  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds o1]ZeF  
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　　文字与数字不一致words and figures differ >XK |jPK  
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　　支票时间已过account closed Q9NKQuSu  
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　　更改处应加盖印章alterations require initials 9Jj:d)E>o  
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　　时间已过effects not cleared qhqqCVrsW  
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　　停止付款payment stopped .YxcXe3#  
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　　支票毁损cheque mutilated N4[^!}4  
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　　汇款||寄钱to remit||to send money 1JWo~E'  
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　　寄票供取款||支票支付to send a cheque for payment ]aTF0 R  
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　　寄款人a remitter gzeTBlXg  
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　　收款人a remittee iK3gw<g  
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　　国外汇票foreign Bill qjI.Sr70  
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　　国内汇票inland Bill pA?2UZ  
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　　跟单汇票documentary bill }Z3+z@L  
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　　空头汇票accommodation bill Lc5I?}:;L  
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　　原始汇票original bill o0\d`0-el  
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　　改写||换新票据renewed bill !R@s+5P)U  
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　　即期汇票sight bill||bill on demand UhVJ!NrT  
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　　…days after date||…days after date…日后付款 bFtzwa5Gc  
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　　…months after date||…months after date…月后付款 X;%*+xQ^  
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　　见票后…日付款…days after sight||…days sight 3~6,fTMz{  
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　　见票后…月付款…months after sight||…months sight a0=>@?  
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　　同组票据set of bills )h,
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　　单张汇票sola of exchange||sole of exchange !(>yB;u  
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　　远期汇票usance bill||bill at usance 1J @43>u{  
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　　长期汇票long bill mj_V6`m4  
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　　短期汇票short bill lJ/{.uK  
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　　逾期汇票overdue bill cNvh2JI  
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　　宽限日期days of grace
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　　电汇telegraphic transfer （T.T） $1bx\  
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　　邮汇postal order||postal note （Am.）||post office order||money order 9Ls=T=96  
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　　本票promissory note （P/N） 3P[u>xE  
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　　押汇负责书||押汇保证书letter of hypothecation 7R5!(g  
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　　副保||抵押品||付属担保物collateral security 5KvqZ1L  
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　　担保书trust receipt||letter of indemnity 5_~QS  
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　　承兑||认付acceptance r,-9]?i  
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　　单张承兑general acceptance ct-;L' a  
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　　有条件承兑qualified acceptance ;|H(_J=6k  
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　　附条件认付conditional acceptance 9a;8^?Ld%S  
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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】