[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 y6IXdW  
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　　往来帐目account current |/2y-[
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　　现在往来帐||存款额current accout <0QH<4  
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　　销货帐account sales N^pJS6cJkl  
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　　共同计算帐项joint account Tjl:|F8  
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　　未决帐项outstanding account -GqT7`:(H4  
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　　贷方帐项credit account||creditor account Xy@7y[s]  
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　　借方帐项debit account||debtor account cu%
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　　应付帐||应付未付帐account payable tX@_fYb  
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　　应收帐||应收未收帐account receivable MH{GR)ng:9  
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　　新交易||新帐new account j~+>o[c  
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　　未决帐||老帐old account VH(S=G5Yb  
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　　现金帐cash account Pp|*J^U 4  
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　　流水帐running account aS pWsT  
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　　暂记帐||未定帐suspense account (vB<%l.&  
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　　过期帐||延滞帐overdue account||pastdue account UY<e&Npo  
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　　杂项帐户sundry account  -W<vyNSr  
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　　详细帐单||明细表detail account RtCkVxaEx  
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　　呆帐bad account .'rW.'Ft  
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　　会计项目title of account 0%Z]h?EYy|  
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　　会计薄||帐薄account-book 4lM8\Lr  
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　　营业报告书||损益计算表account of budiness||business report q-`RI*1]  
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　　借贷细帐||交验帐account rendered n':!,a[  
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　　明细帐account stated $ KRI'4  
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　　与…银行开立一户头to open an account with N*`b%XGn3  
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　　与…银行建立交易to keep account with ]a!xUg!S  
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　　继续记帐to keep account x&`~R>5/  
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　　与…有交易to have an account with qt3PXqR7:  
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　　作成会计帐||有往来帐项to make out an account with >(<ytnt=  
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　　清算||清理债务to make up an account RiTa \  
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　　清洁帐目||与…停止交易to close ones account with 
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　　结帐to close an account p?2Y }9  
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　　清理未付款to ask an account||to demand an account Pf$pt  
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　　结清差额to balance the account with h@@nR(<i  
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　　清算to settle an account||to liquidate an account||to square an account =fYL}m5E  
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　　审查帐目||监查帐目to audit an account RC^9HuR&  
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　　检查帐目to examine an account rx5B=M  
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　　转入A的帐户to charge the amount to As account r&2~~_d3y  
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　　以计帐方式付款to pay on account R@*O!bD
 
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　　代理某人||为某人on ones account||on account of one R.s^o]vT  
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　　为自己计算||独立帐目on ones own account +hRmO  
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　　由某人收益并负风险on ones account and risk||for ones account and risk 4:sjH.u<  
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　　由某人负担for ones account||for account of one "iM~Hy  
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　　按某人指示||列入某人帐户by order and for account of one Lqp8yVO  
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　　列入5月份帐目for May account o%4G
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　　编入某中帐项下to pass to the account of||to place to the account of 4#(ZNP  
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　　寄出清算书to send in an account||to send in render an account ';G1A  
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　　支票薄cheque book G|m1.=DJm  
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　　支票陈票人cheque drawer H3H_u4_?SE  
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　　持票人cheque holder |T4kqW{  
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　　不记名支票cheque to bearer||bearer cheque `$604+G  
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　　记名支票||认人支票cheque to order ~RBrSu)  
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　　到期支票antedated cheque +"ueq  
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　　未到期支票postdated cheque ow/57P  
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　　保付支票certified cheque @-)t M.8~  
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　　未获兑现支票，退票returned cheque /EMJSr  

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　　横线支票crossed cheque 8CC/BOe  
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　　普通横线general crossing 3SBZ>  
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　　特别横线special crossing 9]>iSG^H  
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　　空白支票blank cheque _Hd{sd#xX1  
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　　失效支票，过期支票stale cheque 3I|3wQ&#(  
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　　普通支票open cheque kLS(w??T  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount +jqj6O@Tjr  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges U
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　　支票换现金||兑现to cash a cheque [WB{T3j  
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　　清理票款to clear a cheque {^Pq\h;  
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　　保证兑现to certify a cheque (shK  
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　　填写支票数额to fill up a cheque &kQ!KA28  
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　　支票上划线to cross a cheque BwJuYH7QJ$  
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　　开发支票to make out a cheque gor<g))\  
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　　签发支票，开立支票to draw a cheque||to issue a cheque sl/)|~3!8  
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　　透支支票to overdraw a cheque 3^ .8.q(6  
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　　背书支票to endorse a cheque GI
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　　请付票款||清付票款to pay a cheque||to honour a cheque BN@,/m9OQ%  
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　　支票退票to dishonour a cheque l[/q%Ca'>  
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　　拒付支票to refuse a cheque ~H[%vdR  
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　　拒付支票to stop payment of a cheque E/za@W  
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　　提示要求付款to present for payment >WM3|
 
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　　见票即付持票人payable to bearer agd)ag4"[u  
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　　支付指定人payable to order GJ}.\EaAJ  
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　　已过期||无效out of date||stale LxT rG)4  
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　　请给出票人R/D||refer to drawer 5#_tE<uM  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Q-zdJt  
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　　文字与数字不一致words and figures differ RI@*O6\/I  
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　　支票时间已过account closed [[qwaI  
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　　更改处应加盖印章alterations require initials hXX1<~k  
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　　时间已过effects not cleared '@:[axu  
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　　停止付款payment stopped fQQ|gwVki  
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　　支票毁损cheque mutilated wO"GtVd  
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　　汇款||寄钱to remit||to send money n9fk,3  
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　　寄票供取款||支票支付to send a cheque for payment yx0Q+Sm1:  
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　　寄款人a remitter u3Do~RyL[  
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　　收款人a remittee >QI~`MiI  
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　　国外汇票foreign Bill f
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　　国内汇票inland Bill Lh 9S8EU  
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　　跟单汇票documentary bill :l~EE!  
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　　空头汇票accommodation bill Z( #Ln  
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　　原始汇票original bill z{6YC~  
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　　改写||换新票据renewed bill  5T /J%  
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　　即期汇票sight bill||bill on demand l^,qO3ES  
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　　…days after date||…days after date…日后付款 !BRcq~-.  
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　　…months after date||…months after date…月后付款 n{=7 yK  
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　　见票后…日付款…days after sight||…days sight rBevVc![  
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　　见票后…月付款…months after sight||…months sight NQ!<f\ m4n  
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　　同组票据set of bills S$K}v,8.sr  
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　　单张汇票sola of exchange||sole of exchange -gSj>b7T  
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　　远期汇票usance bill||bill at usance ! o^Ic`FhS  
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　　长期汇票long bill  lzoeST  
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　　短期汇票short bill ru(J5+H  
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　　逾期汇票overdue bill M,JA;a, _  
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　　宽限日期days of grace C.HYS S  
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　　电汇telegraphic transfer （T.T） 1C'P)f28  
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　　邮汇postal order||postal note （Am.）||post office order||money order ~T&% VvI  
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　　本票promissory note （P/N） ixzTJ]yu  
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　　押汇负责书||押汇保证书letter of hypothecation SJOmeN}4)  
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　　副保||抵押品||付属担保物collateral security tO4):i1  
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　　担保书trust receipt||letter of indemnity Q^|6J#o[9  
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　　承兑||认付acceptance v\'rXy  
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　　单张承兑general acceptance !Z-9tYO  
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　　有条件承兑qualified acceptance _^b@>C>O  
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　　附条件认付conditional acceptance ,{pGP#  
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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】