[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 W&GDE  
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　　往来帐目account current H3MT.Cpd  
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　　现在往来帐||存款额current accout <;M6s~  
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　　销货帐account sales x}72jJ e`  
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　　共同计算帐项joint account b@nbXm]Z  
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　　未决帐项outstanding account @"Do8p!*(6  
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　　贷方帐项credit account||creditor account ~bvx<:8*%  
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　　借方帐项debit account||debtor account a ipvG  
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　　应付帐||应付未付帐account payable erqg|TsFj  
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　　应收帐||应收未收帐account receivable 852$Ui|I  
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　　新交易||新帐new account M,|o2'  
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　　未决帐||老帐old account @ -g^R4e<  
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　　现金帐cash account Wu%;{y~#}  
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　　流水帐running account ,1QU
 
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　　暂记帐||未定帐suspense account H~&9xtuHN  
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　　过期帐||延滞帐overdue account||pastdue account UIbV tJ  
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　　杂项帐户sundry account Onby=Y o6  
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　　详细帐单||明细表detail account o KX!{  
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　　呆帐bad account BB=%tz`B  
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　　会计项目title of account IN)
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　　会计薄||帐薄account-book XgU]Ktl  
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　　营业报告书||损益计算表account of budiness||business report ;\(wJ{u?Y  
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　　借贷细帐||交验帐account rendered qky{]qNW  
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　　明细帐account stated v&p
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　　与…银行开立一户头to open an account with T3Qa[>+\  
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　　与…银行建立交易to keep account with P#"vlNa  
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　　继续记帐to keep account w9l)=[s=  
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　　与…有交易to have an account with yAXw?z!`O  
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　　作成会计帐||有往来帐项to make out an account with L)4TW6IUk  
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　　清算||清理债务to make up an account Fp|x,-  
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　　清洁帐目||与…停止交易to close ones account with /3'>MRzR  
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　　结帐to close an account -0Y8/6](  
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　　清理未付款to ask an account||to demand an account 5k<qJ9  
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　　结清差额to balance the account with #Z(8 vA^@  
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　　清算to settle an account||to liquidate an account||to square an account p7Gs  
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　　审查帐目||监查帐目to audit an account ci6j"nKci  
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　　检查帐目to examine an account @tRq(*(/:  
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　　转入A的帐户to charge the amount to As account teQ%t~PJ-&  
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　　以计帐方式付款to pay on account KKl8tI\u~  
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　　代理某人||为某人on ones account||on account of one 7-Fh!=\f/  
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　　为自己计算||独立帐目on ones own account \{P(s:  
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　　由某人收益并负风险on ones account and risk||for ones account and risk _Z @- q  
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　　由某人负担for ones account||for account of one O.
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　　按某人指示||列入某人帐户by order and for account of one /t(dhz&xN  
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　　列入5月份帐目for May account J}nE,U
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　　编入某中帐项下to pass to the account of||to place to the account of M~zdcVTbH  
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　　寄出清算书to send in an account||to send in render an account *R0Ae 4  
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　　支票薄cheque book GNT1FR  
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　　支票陈票人cheque drawer YJ_LD6PL9  
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　　持票人cheque holder m("! M~1  
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　　不记名支票cheque to bearer||bearer cheque 8m2-fuJz  
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　　记名支票||认人支票cheque to order BOoLs(p  
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　　到期支票antedated cheque i o 3qG6  
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　　未到期支票postdated cheque XA-
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　　保付支票certified cheque kViX FPW  
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　　未获兑现支票，退票returned cheque 6dt] $  
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　　横线支票crossed cheque eZ(<hE>  
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　　普通横线general crossing \8'fy\  
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　　特别横线special crossing H B_si  
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　　空白支票blank cheque $RuJm\f  
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　　失效支票，过期支票stale cheque l23_K7  
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　　普通支票open cheque .#2YJ ~  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount c8v+eyn  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges (A}##h  
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　　支票换现金||兑现to cash a cheque \H!ECTI  
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　　清理票款to clear a cheque G,FYj'<!7,  
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　　保证兑现to certify a cheque 559znM=  
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　　填写支票数额to fill up a cheque  (f,D$mX  
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　　支票上划线to cross a cheque {.GC7dx  
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　　开发支票to make out a cheque Vv~rgNh  
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　　签发支票，开立支票to draw a cheque||to issue a cheque /%\E2
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　　透支支票to overdraw a cheque ?%J{1+hY  
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　　背书支票to endorse a cheque Jtnuo]{R  
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　　请付票款||清付票款to pay a cheque||to honour a cheque >wS52ng  
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　　支票退票to dishonour a cheque gQ%'2m+  
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　　拒付支票to refuse a cheque ()6)|A<^U  
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　　拒付支票to stop payment of a cheque br*L|s\P\9  
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　　提示要求付款to present for payment axW3#3#`  
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　　见票即付持票人payable to bearer uvz}qH@j/Q  
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　　支付指定人payable to order -h%;L5oJ2,  
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　　已过期||无效out of date||stale $=uyZTYF)}  
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　　请给出票人R/D||refer to drawer R,-y  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds M)C.bo{p  
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　　文字与数字不一致words and figures differ Xm`jD'G  
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　　支票时间已过account closed i% 19|an  
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　　更改处应加盖印章alterations require initials +QT(~<  
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　　时间已过effects not cleared rs2G{a  
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　　停止付款payment stopped ; >Tko<  
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　　支票毁损cheque mutilated xa#0y  
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　　汇款||寄钱to remit||to send money Ymk k"y.w  
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　　寄票供取款||支票支付to send a cheque for payment !7"-9n  
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　　寄款人a remitter :SUPGaUJ"  
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　　收款人a remittee [ R1S+i  
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　　国外汇票foreign Bill RL7OFfMe  
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　　国内汇票inland Bill 8mI eW  
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　　跟单汇票documentary bill 8gwJ%"-K  
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　　空头汇票accommodation bill _Bm/v^(  
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　　原始汇票original bill V1 T?T9m  
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　　改写||换新票据renewed bill $BKGPGmh  
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　　即期汇票sight bill||bill on demand #ak2[UOT  
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　　…days after date||…days after date…日后付款 &^$dHr6v  
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　　…months after date||…months after date…月后付款 tn!z^W  
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　　见票后…日付款…days after sight||…days sight L1ZhH3}X  
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　　见票后…月付款…months after sight||…months sight ZRN*.  
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　　同组票据set of bills +>mbBu!7  
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　　单张汇票sola of exchange||sole of exchange 4UD< g+|  
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　　远期汇票usance bill||bill at usance 2Pn  

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　　长期汇票long bill ZlD\)6 dZ  
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　　短期汇票short bill 8?#4<4Ql8  
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　　逾期汇票overdue bill 17g\XC@ Cl  
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　　宽限日期days of grace 5q?2?j/h  
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　　电汇telegraphic transfer （T.T） Y^DS~CrM  
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　　邮汇postal order||postal note （Am.）||post office order||money order A_3V1< J`]  
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　　本票promissory note （P/N） zvv<w@rX  
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　　押汇负责书||押汇保证书letter of hypothecation 6vp\~J  
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　　副保||抵押品||付属担保物collateral security vW,dJ[N6jm  
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　　担保书trust receipt||letter of indemnity h
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　　承兑||认付acceptance L&V ;Xvbu%  
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　　单张承兑general acceptance L1=+x^WQ  
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　　有条件承兑qualified acceptance -U/"eVM  
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　　附条件认付conditional acceptance l_tr,3_w  
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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】