[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 5B>Q6  
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　　往来帐目account current PPCTc|G  
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　　现在往来帐||存款额current accout n4WS V  
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　　销货帐account sales w`j*W$82
  
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　　共同计算帐项joint account Ep<!zO|  
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　　未决帐项outstanding account pymx\Hd,  
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　　贷方帐项credit account||creditor account DhWWN>I  

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　　借方帐项debit account||debtor account *9dV/TT~f[  
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　　应付帐||应付未付帐account payable q8?
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　　应收帐||应收未收帐account receivable >G<\ 1R  
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　　新交易||新帐new account ]{|fYt_-  
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　　未决帐||老帐old account Bw3F7W~l  
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　　现金帐cash account U~{Sa+  
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　　流水帐running account |" CJ  
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　　暂记帐||未定帐suspense account 1 [fo'M  
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　　过期帐||延滞帐overdue account||pastdue account TRgY:R_  
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　　杂项帐户sundry account n2n00%Wu[  
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　　详细帐单||明细表detail account UsLh)#}h  
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　　呆帐bad account >oft :7p  
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　　会计项目title of account <#xrrRhm}  
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　　会计薄||帐薄account-book n> MD\ZS  
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　　营业报告书||损益计算表account of budiness||business report 7o;x
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　　借贷细帐||交验帐account rendered A$7Eo`Of  
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　　明细帐account stated @Pxw
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　　与…银行开立一户头to open an account with OlEpid'Z  
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　　与…银行建立交易to keep account with G%2P  
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　　继续记帐to keep account 4id3P{aU  
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　　与…有交易to have an account with Rr+qgt;f5  
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　　作成会计帐||有往来帐项to make out an account with 4-y6MH  
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　　清算||清理债务to make up an account |yLk5e~@-  
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　　清洁帐目||与…停止交易to close ones account with 5Xwk*@t2a  
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　　结帐to close an account T|; ^.TZ  
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　　清理未付款to ask an account||to demand an account w`M]0'zls  
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　　结清差额to balance the account with myD{sE2A  
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　　清算to settle an account||to liquidate an account||to square an account azvDvEWCQZ  
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　　审查帐目||监查帐目to audit an account BiA>QQ  
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　　检查帐目to examine an account "\`>2  
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　　转入A的帐户to charge the amount to As account xC)7eQn/R  
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　　以计帐方式付款to pay on account Tc:sldtCk  
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　　代理某人||为某人on ones account||on account of one Am#m>^!qb  
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　　为自己计算||独立帐目on ones own account (Ar?QwP9>  
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　　由某人收益并负风险on ones account and risk||for ones account and risk j\
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　　由某人负担for ones account||for account of one /a%*u6z@  
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　　按某人指示||列入某人帐户by order and for account of one
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　　列入5月份帐目for May account FnY$)o;  
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　　编入某中帐项下to pass to the account of||to place to the account of %=BtOM_2  
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　　寄出清算书to send in an account||to send in render an account ^ b@!dS  
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　　支票薄cheque book Pow|:Lau!  
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　　支票陈票人cheque drawer ja?s@Y}-9s  
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　　持票人cheque holder Ga.0Io&}C  
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　　不记名支票cheque to bearer||bearer cheque j13riI3A  
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　　记名支票||认人支票cheque to order 7iP5T  
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　　到期支票antedated cheque Z
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　　未到期支票postdated cheque {ZG:M}ieN  
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　　保付支票certified cheque O5O.><RP  
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　　未获兑现支票，退票returned cheque ]s_@n!  
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　　横线支票crossed cheque u-kZW1wrQ  
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　　普通横线general crossing ^eobp.U  
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　　特别横线special crossing qT$)Rb&  
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　　空白支票blank cheque n_J5 zQ J  
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　　失效支票，过期支票stale cheque |<1M&\oaQ'  
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　　普通支票open cheque vffH  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 6i| ~7md,  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u7[pLtOwN  
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　　支票换现金||兑现to cash a cheque 4b=
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　　清理票款to clear a cheque z#RuwB+  
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　　保证兑现to certify a cheque T
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　　填写支票数额to fill up a cheque 5*Btb#:  
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　　支票上划线to cross a cheque k&!6fZ)  
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　　开发支票to make out a cheque l77'Lne  
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　　签发支票，开立支票to draw a cheque||to issue a cheque D&-vq,c  
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　　透支支票to overdraw a cheque u3ST ;  
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　　背书支票to endorse a cheque ?;_O 9  
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　　请付票款||清付票款to pay a cheque||to honour a cheque j$mz3Yk  
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　　支票退票to dishonour a cheque qW3x{L$c  
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　　拒付支票to refuse a cheque V,vc_d?,_o  
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　　拒付支票to stop payment of a cheque kf'=%]9#_T  
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　　提示要求付款to present for payment bM^7g  
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　　见票即付持票人payable to bearer &Q~)]|t  
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　　支付指定人payable to order >MPa38  
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　　已过期||无效out of date||stale i?x$w{co  
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　　请给出票人R/D||refer to drawer +<{m45  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds !vVT]k [N  
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　　文字与数字不一致words and figures differ },s_nJR:8  
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　　支票时间已过account closed ;Yv14{T!  
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　　更改处应加盖印章alterations require initials 9(Jy0]E~  
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　　时间已过effects not cleared %4/xH9  
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　　停止付款payment stopped Wj tft%  
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　　支票毁损cheque mutilated xh r[A  
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　　汇款||寄钱to remit||to send money 3 daC;;XO  
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　　寄票供取款||支票支付to send a cheque for payment fbV@=(y?  
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　　寄款人a remitter 7D
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　　收款人a remittee -K^41W71  
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　　国外汇票foreign Bill e=L*&X  
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　　国内汇票inland Bill He<;4?:  
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　　跟单汇票documentary bill JnHNkCaU  
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　　空头汇票accommodation bill t\%%d)d9  
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　　原始汇票original bill SBL+e]P  
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　　改写||换新票据renewed bill @,e8t BL  
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　　即期汇票sight bill||bill on demand #j.FJFGX  
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　　…days after date||…days after date…日后付款 Cm4
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　　…months after date||…months after date…月后付款 In+^V([u+_  
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　　见票后…日付款…days after sight||…days sight R{`gR" *  
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　　见票后…月付款…months after sight||…months sight sv`"\3N[  
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　　同组票据set of bills }^9pa U  
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　　单张汇票sola of exchange||sole of exchange ZPvf-PqJl  
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　　远期汇票usance bill||bill at usance 7UDq/:}Fo  
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　　长期汇票long bill }DHUTP2;yz  
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　　短期汇票short bill `)2[ST  
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　　逾期汇票overdue bill h1c{?x
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　　宽限日期days of grace C5 ;wf3  
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　　电汇telegraphic transfer （T.T） qK,V$l(4#  
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　　邮汇postal order||postal note （Am.）||post office order||money order J'Gm7h{   
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　　本票promissory note （P/N） lvPpCAXY  
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　　押汇负责书||押汇保证书letter of hypothecation rei5{PC  
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　　副保||抵押品||付属担保物collateral security `yYvYc
 
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　　担保书trust receipt||letter of indemnity 3fl7~Lw,  
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　　承兑||认付acceptance P=Puaz5&{  
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　　单张承兑general acceptance -f 4>MG  
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　　有条件承兑qualified acceptance -!~vA+jw1  
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　　附条件认付conditional acceptance 4&]%e6,jH  
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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】