[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 x@KZ]  

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　　往来帐目account current 5d\q-d  
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　　现在往来帐||存款额current accout )"+2Z^1-  
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　　销货帐account sales Zd:Taieh@  
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　　共同计算帐项joint account -
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　　未决帐项outstanding account N!2Rl  
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　　贷方帐项credit account||creditor account m P'^%TE  
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　　借方帐项debit account||debtor account x1&W^~  
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　　应付帐||应付未付帐account payable :'iYxhM.V  
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　　应收帐||应收未收帐account receivable umi5Wb<  
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　　新交易||新帐new account k%]=!5
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　　未决帐||老帐old account \</b4iR)LT  
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　　现金帐cash account ??60,
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　　流水帐running account X;v$5UKU  
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　　暂记帐||未定帐suspense account 6Htg5o|W  
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　　过期帐||延滞帐overdue account||pastdue account 3jB$2: #  
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　　杂项帐户sundry account _j ?e~w&0b  
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　　详细帐单||明细表detail account \^7C0R-hX  
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　　呆帐bad account ?`zXLY9q7  
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　　会计项目title of account lKZB?Kk^w\  
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　　会计薄||帐薄account-book yeDsJ/L  
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　　营业报告书||损益计算表account of budiness||business report I$N8tn+E  
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　　借贷细帐||交验帐account rendered b306&ZVEk  
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　　明细帐account stated 9$`lIy@B  
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　　与…银行开立一户头to open an account with tyaA\F57  
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　　与…银行建立交易to keep account with oF(Lji?m  
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　　继续记帐to keep account 7qTE('zt  
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　　与…有交易to have an account with Z R/ #V7Pj  
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　　作成会计帐||有往来帐项to make out an account with J{^RkGF  
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　　清算||清理债务to make up an account 34\(7JO  
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　　清洁帐目||与…停止交易to close ones account with UfS%71l.$  
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　　结帐to close an account i[wb0yL  

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　　清理未付款to ask an account||to demand an account ?QE,;QtpK  
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　　结清差额to balance the account with 5^ ^XQ?"  
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　　清算to settle an account||to liquidate an account||to square an account ,#pXpAz/  
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　　审查帐目||监查帐目to audit an account M|:UwqV>  
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　　检查帐目to examine an account s%<e
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　　转入A的帐户to charge the amount to As account GnvL'ESa@M  
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　　以计帐方式付款to pay on account (<^yqH?  
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　　代理某人||为某人on ones account||on account of one itC-4^  
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　　为自己计算||独立帐目on ones own account \L"kV!>  
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　　由某人收益并负风险on ones account and risk||for ones account and risk l+V>]?j  
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　　由某人负担for ones account||for account of one hdrm!aBd  
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　　按某人指示||列入某人帐户by order and for account of one 812$`5 l  
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　　列入5月份帐目for May account H)n9O/u  
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　　编入某中帐项下to pass to the account of||to place to the account of AvW:<}a,  
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　　寄出清算书to send in an account||to send in render an account X7rMeu  
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　　支票薄cheque book <_7*6
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　　支票陈票人cheque drawer *c2YRbU(  
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　　持票人cheque holder
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　　不记名支票cheque to bearer||bearer cheque 5k.oW=  
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　　记名支票||认人支票cheque to order sIy^m}02  
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　　到期支票antedated cheque o,)?!{k}  
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　　未到期支票postdated cheque  a24"yT  
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　　保付支票certified cheque 3U0`,c\ao*  
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　　未获兑现支票，退票returned cheque P09;ng67  
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　　横线支票crossed cheque aJ>65RJ^=  
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　　普通横线general crossing X"fb;sGT  
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　　特别横线special crossing =o$sxb E(  
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　　空白支票blank cheque ~GZY5HF  
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　　失效支票，过期支票stale cheque >7QvK3S4%  
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　　普通支票open cheque s*-n^o-  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ;;#q
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]d! UJ&<?  
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　　支票换现金||兑现to cash a cheque oY933i@l)P  
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　　清理票款to clear a cheque A\HxDIU  
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　　保证兑现to certify a cheque ^rifRY-,yO  
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　　填写支票数额to fill up a cheque H}hiT/+$  
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　　支票上划线to cross a cheque ,[P{HrHx  
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　　开发支票to make out a cheque JzQ)jdvp  
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　　签发支票，开立支票to draw a cheque||to issue a cheque n[lJLm^(_C  
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　　透支支票to overdraw a cheque Z{]0jhUyNh  
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　　背书支票to endorse a cheque a,k>Q`  
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　　请付票款||清付票款to pay a cheque||to honour a cheque xc=b |:A  
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　　支票退票to dishonour a cheque LG9+y  
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　　拒付支票to refuse a cheque [XEkz#{  
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　　拒付支票to stop payment of a cheque j+ $rj  
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　　提示要求付款to present for payment wn/_}]T  
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　　见票即付持票人payable to bearer t*Sa@$p  
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　　支付指定人payable to order Ya3C#=  
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　　已过期||无效out of date||stale %A1o.{H  
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　　请给出票人R/D||refer to drawer $u]jy0X<Y;  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds p<2L.\6"  
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　　文字与数字不一致words and figures differ {.C!i{|  
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　　支票时间已过account closed :XZU&Sr"  
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　　更改处应加盖印章alterations require initials  D~S<U  
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　　时间已过effects not cleared RJ 8+h  
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　　停止付款payment stopped 6#7Lm) g8  
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　　支票毁损cheque mutilated 8xMEe:} V  
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　　汇款||寄钱to remit||to send money ,?8qpEG~#+  
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　　寄票供取款||支票支付to send a cheque for payment b=yx7v"r  
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　　寄款人a remitter eKE#Yr d=x  
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　　收款人a remittee DFZkh^PFd  
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　　国外汇票foreign Bill {C=NUK%?  
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　　国内汇票inland Bill n0r+A^]  
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　　跟单汇票documentary bill 4|buk]9  
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　　空头汇票accommodation bill rI= v  
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　　原始汇票original bill F,W~,y  
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　　改写||换新票据renewed bill ~ {E'@MU  
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　　即期汇票sight bill||bill on demand s )noo  
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　　…days after date||…days after date…日后付款 [Y|8\Ph`&  
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　　…months after date||…months after date…月后付款 ^o^H3m  
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　　见票后…日付款…days after sight||…days sight -I*^-+>H  
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　　见票后…月付款…months after sight||…months sight )Xk0VDNp$/  
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　　同组票据set of bills &+Z,hs9%  
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　　单张汇票sola of exchange||sole of exchange fol,xMc&  
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　　远期汇票usance bill||bill at usance :[wsKF aV+  
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　　长期汇票long bill X iS1\*  
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　　短期汇票short bill K(q
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　　逾期汇票overdue bill Dd'm U  
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　　宽限日期days of grace !nqUBa  
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　　电汇telegraphic transfer （T.T） _,p/l&<  
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　　邮汇postal order||postal note （Am.）||post office order||money order F~T]u2qt  
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　　本票promissory note （P/N） X &uT
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　　押汇负责书||押汇保证书letter of hypothecation d74d/l1*{  
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　　副保||抵押品||付属担保物collateral security +AR5W(&  
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　　担保书trust receipt||letter of indemnity KC/=TSSXd.  

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　　承兑||认付acceptance cJ{ Nh;"  
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　　单张承兑general acceptance 6g|*`x{  
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　　有条件承兑qualified acceptance 0t Fkd  
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　　附条件认付conditional acceptance Id_2PkIN$~  
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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】