[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 d+eb![fi  
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　　往来帐目account current kwt;pxp i  
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　　现在往来帐||存款额current accout cetlr  
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　　销货帐account sales XT==N-5,  
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　　共同计算帐项joint account 9B3}LVg\  
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　　未决帐项outstanding account F
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　　贷方帐项credit account||creditor account 5hiuBf<  
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　　借方帐项debit account||debtor account ~BI! l  
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　　应付帐||应付未付帐account payable KR4RIJZ_t  
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　　应收帐||应收未收帐account receivable |qibO \_  
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　　新交易||新帐new account !{oP'8Ax$  
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　　未决帐||老帐old account BQ~&gy{  
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　　现金帐cash account K9'AYFse  
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　　流水帐running account RAEiIf!3  
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　　暂记帐||未定帐suspense account !r0 z3^*N  
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　　过期帐||延滞帐overdue account||pastdue account 3+%L[fW`/  
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　　杂项帐户sundry account aw0xi,Jz  
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　　详细帐单||明细表detail account JvLa@E)  
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　　呆帐bad account W;wu2'  

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　　会计项目title of account .aR$ou,7  
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　　会计薄||帐薄account-book uwb>q"M  
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　　营业报告书||损益计算表account of budiness||business report 4,R1}.?BzJ  
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　　借贷细帐||交验帐account rendered P}Ule|&LK  
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　　明细帐account stated UbV} !  
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　　与…银行开立一户头to open an account with "PPn^{ bYm  
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　　与…银行建立交易to keep account with )c<5:c
 
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　　继续记帐to keep account * Y Y:JLe  
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　　与…有交易to have an account with Eq/%k $6#1  
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　　作成会计帐||有往来帐项to make out an account with 7":0CU%%  
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　　清算||清理债务to make up an account CpICb9w  
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　　清洁帐目||与…停止交易to close ones account with u7<s_M3%N  
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　　结帐to close an account |+i?FYA\  
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　　清理未付款to ask an account||to demand an account ~A=Z/46*Z  
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　　结清差额to balance the account with 21U,!  
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　　清算to settle an account||to liquidate an account||to square an account I6FglVQ6  
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　　审查帐目||监查帐目to audit an account N8l(m5Kk,k  
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　　检查帐目to examine an account l2!4}zI2  
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　　转入A的帐户to charge the amount to As account Hv1d4U"qM  
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　　以计帐方式付款to pay on account hzc2c.gcF  
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　　代理某人||为某人on ones account||on account of one &sQtS  
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　　为自己计算||独立帐目on ones own account 8f|  
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　　由某人收益并负风险on ones account and risk||for ones account and risk @[S\ FjI  
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　　由某人负担for ones account||for account of one 8P'>%G<m  
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　　按某人指示||列入某人帐户by order and for account of one _>*$%R  
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　　列入5月份帐目for May account 8<uKzb(O:  
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　　编入某中帐项下to pass to the account of||to place to the account of z6R<*$4  
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　　寄出清算书to send in an account||to send in render an account ,.fGZ4  
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　　支票薄cheque book t{K1ht$[:  
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　　支票陈票人cheque drawer e p;_'  
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　　持票人cheque holder %c(':vI#  
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　　不记名支票cheque to bearer||bearer cheque 6kKIDEX  
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　　记名支票||认人支票cheque to order uV* &a
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　　到期支票antedated cheque c0jC84*v  
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　　未到期支票postdated cheque (Y!@,rKd  
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　　保付支票certified cheque ?E2/ CM  
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　　未获兑现支票，退票returned cheque (6fh[eK86  
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　　横线支票crossed cheque >e"CpbZ'  
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　　普通横线general crossing 4RNB\D
 
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　　特别横线special crossing sL XQ)Ce  
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　　空白支票blank cheque 5+'1 :Sa(i  
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　　失效支票，过期支票stale cheque hIC$4lR~  
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　　普通支票open cheque W[: n*h  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount aDTNr/I  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U*=ebZno  
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　　支票换现金||兑现to cash a cheque 5R/!e`(m  
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　　清理票款to clear a cheque vVmoV0kGt  
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　　保证兑现to certify a cheque Qhsh{muw(  
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　　填写支票数额to fill up a cheque ;+`t[ go  
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　　支票上划线to cross a cheque ^c!"*L0E  
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　　开发支票to make out a cheque Pp6(7j  
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　　签发支票，开立支票to draw a cheque||to issue a cheque KZ pqbI Z  
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　　透支支票to overdraw a cheque =M)+O%`*6  
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　　背书支票to endorse a cheque ne4hR]:  
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　　请付票款||清付票款to pay a cheque||to honour a cheque >Q#_<IcI  
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　　支票退票to dishonour a cheque lphQZ{8  
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　　拒付支票to refuse a cheque {Tl5,CAz  
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　　拒付支票to stop payment of a cheque 9H$#c_zrq  
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　　提示要求付款to present for payment K 38e,O  
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　　见票即付持票人payable to bearer [84ss;.$  
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　　支付指定人payable to order /mX/ "~  
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　　已过期||无效out of date||stale (PE x<r1   
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　　请给出票人R/D||refer to drawer >}%  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 0qqk:h  
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　　文字与数字不一致words and figures differ bf|s=,D  
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　　支票时间已过account closed DpH+lpC  
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　　更改处应加盖印章alterations require initials (B{`In8G>y  
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　　时间已过effects not cleared 1%68Pnqk  
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　　停止付款payment stopped 9&}$C]`  
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　　支票毁损cheque mutilated SKt&]H  
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　　汇款||寄钱to remit||to send money mZQW>A]iE  
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　　寄票供取款||支票支付to send a cheque for payment >M=_:52.+  
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　　寄款人a remitter `>-fU<Q1  
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　　收款人a remittee F_.rLgGY  
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　　国外汇票foreign Bill IcRA
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　　国内汇票inland Bill $`,10uw  
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　　跟单汇票documentary bill m:&go2Y  
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　　空头汇票accommodation bill R8LJC]6Bh  
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　　原始汇票original bill ])F*)U  
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　　改写||换新票据renewed bill T%74JRQ  
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　　即期汇票sight bill||bill on demand }7?_>  
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　　…days after date||…days after date…日后付款 )E9[=4+*C$  
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　　…months after date||…months after date…月后付款 T_iX1blrgh  
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　　见票后…日付款…days after sight||…days sight w5fVug/;P  
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　　见票后…月付款…months after sight||…months sight [g)HoR=&  
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　　同组票据set of bills e1cqzhI=nA  
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　　单张汇票sola of exchange||sole of exchange C
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　　远期汇票usance bill||bill at usance u}I-#j)wap  
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　　长期汇票long bill uoJ@Jt'j  
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　　短期汇票short bill qzon);#7w  
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　　逾期汇票overdue bill xB5qX7*.  
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　　宽限日期days of grace N+lhztYQ?  
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　　电汇telegraphic transfer （T.T） w e:P_\6  
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　　邮汇postal order||postal note （Am.）||post office order||money order 2P35#QI[)  
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　　本票promissory note （P/N） y{>T['"@  
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　　押汇负责书||押汇保证书letter of hypothecation r+TvC{  
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　　副保||抵押品||付属担保物collateral security '=AqC,\#  
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　　担保书trust receipt||letter of indemnity [0bp1S~  
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　　承兑||认付acceptance M

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　　单张承兑general acceptance oUl0w~Xn  
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　　有条件承兑qualified acceptance vVhSl$mW  
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　　附条件认付conditional acceptance ?,}:)oA_  
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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】