[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 S4#A#a2J  
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　　往来帐目account current 34X(J-1\|i  
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　　现在往来帐||存款额current accout  u5u0*c  
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　　销货帐account sales v< 65(I>  
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　　共同计算帐项joint account k
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　　未决帐项outstanding account UgF)J  
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　　贷方帐项credit account||creditor account &(5^vw<0  
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　　借方帐项debit account||debtor account &*jxI[  
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　　应付帐||应付未付帐account payable "7Toc4  
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　　应收帐||应收未收帐account receivable ZTQ$Ol+{q  
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　　新交易||新帐new account &LCUoTzj  
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　　未决帐||老帐old account t-v^-#  
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　　现金帐cash account H]%mP|  
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　　流水帐running account M9uH&CD6U  
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　　暂记帐||未定帐suspense account y9V;IXhDc  
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　　过期帐||延滞帐overdue account||pastdue account az:~{f*-  
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　　杂项帐户sundry account )z?
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　　详细帐单||明细表detail account D{,[
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　　呆帐bad account d&[M8(  
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　　会计项目title of account >.!5M L\  
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　　会计薄||帐薄account-book 6nY )D6$JG  
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　　营业报告书||损益计算表account of budiness||business report y]z)jqX<  
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　　借贷细帐||交验帐account rendered ; JPb Bwm  
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　　明细帐account stated Ov~S2?E8  
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　　与…银行开立一户头to open an account with +(I`@5  
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　　与…银行建立交易to keep account with h+zkVRyA  
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　　继续记帐to keep account Z3X&<Y5  
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　　与…有交易to have an account with J^s<x#C  
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　　作成会计帐||有往来帐项to make out an account with  MrKU,-  
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　　清算||清理债务to make up an account X-G~/n-x
 
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　　清洁帐目||与…停止交易to close ones account with (IoPU+1b  
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　　结帐to close an account V:0uy>  
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　　清理未付款to ask an account||to demand an account .^)C:XiW  
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　　结清差额to balance the account with <u x*r#a!d  
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　　清算to settle an account||to liquidate an account||to square an account ERX |cc  
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　　审查帐目||监查帐目to audit an account 7=QC+XSO  
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　　检查帐目to examine an account DiYJlD&  
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　　转入A的帐户to charge the amount to As account |;Se$AdT#  
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　　以计帐方式付款to pay on account ?*
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　　代理某人||为某人on ones account||on account of one |4p<T!T  
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　　为自己计算||独立帐目on ones own account >jrz;r  
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　　由某人收益并负风险on ones account and risk||for ones account and risk 9 .&Or4>  
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　　由某人负担for ones account||for account of one qy42Y/8'  
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　　按某人指示||列入某人帐户by order and for account of one P/gb+V=g!  
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　　列入5月份帐目for May account lU50.7<08  
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　　编入某中帐项下to pass to the account of||to place to the account of #*>7X>,J  
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　　寄出清算书to send in an account||to send in render an account r"u(!
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　　支票薄cheque book 0LHiOav  
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　　支票陈票人cheque drawer Y9H *S*n  
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　　持票人cheque holder ;@ll  
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　　不记名支票cheque to bearer||bearer cheque !irX[,e  
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　　记名支票||认人支票cheque to order Eip~~2  

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　　到期支票antedated cheque <rwOI.W l$  
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　　未到期支票postdated cheque :DX/r  
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　　保付支票certified cheque qLW-3W;WUH  
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　　未获兑现支票，退票returned cheque 1O3<%T#LOZ  
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　　横线支票crossed cheque P
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　　普通横线general crossing ]O9f"cj  
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　　特别横线special crossing 4qSS<SqY  
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　　空白支票blank cheque 73sAZa|  
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　　失效支票，过期支票stale cheque xX4^nem\G  
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　　普通支票open cheque .&yWHdQC:  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges O*n%2Mam  
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　　支票换现金||兑现to cash a cheque @%@^5  
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　　清理票款to clear a cheque +!V%Q  
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　　保证兑现to certify a cheque bQN4ozSi  
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　　填写支票数额to fill up a cheque dBq,O%$oq  
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　　支票上划线to cross a cheque
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　　开发支票to make out a cheque c
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　　签发支票，开立支票to draw a cheque||to issue a cheque \7tvNa,C  
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　　透支支票to overdraw a cheque $Q$d\Yvi  
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　　背书支票to endorse a cheque &lfF!   
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　　请付票款||清付票款to pay a cheque||to honour a cheque S| -{wC%  
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　　支票退票to dishonour a cheque 3^-)gK  
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　　拒付支票to refuse a cheque I8%'Z>E(  
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　　拒付支票to stop payment of a cheque z` ?xS  
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　　提示要求付款to present for payment YK+Z0ry  
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　　见票即付持票人payable to bearer C
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　　支付指定人payable to order 
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　　已过期||无效out of date||stale kuud0VWJ  
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　　请给出票人R/D||refer to drawer Ek
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds PW
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　　文字与数字不一致words and figures differ Sm_:SF!<D6  
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　　支票时间已过account closed <:7e4#  
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　　更改处应加盖印章alterations require initials n$0)gKN7  
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　　时间已过effects not cleared ]
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　　停止付款payment stopped ZU@jtqq  
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　　支票毁损cheque mutilated R#bV/7Ol  
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　　汇款||寄钱to remit||to send money ]"vdC}  
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　　寄票供取款||支票支付to send a cheque for payment |wn LxI  
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　　寄款人a remitter &'2l_b  
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　　收款人a remittee 5P2FNUKL  
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　　国外汇票foreign Bill EMH}VigR  
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　　国内汇票inland Bill o@~gg*
  
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　　跟单汇票documentary bill / ^M3-5@Q  
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　　空头汇票accommodation bill ;.m[&h 0  
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　　原始汇票original bill 0vNM#@  
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　　改写||换新票据renewed bill ky"7 ^  
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　　即期汇票sight bill||bill on demand b|'LtL$Y  
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　　…days after date||…days after date…日后付款 cwU6}*_zn  
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　　…months after date||…months after date…月后付款 k)_#u;qmG  
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　　见票后…日付款…days after sight||…days sight ?I
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　　见票后…月付款…months after sight||…months sight u-cC}DP  
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　　同组票据set of bills [vJosbU;  
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　　单张汇票sola of exchange||sole of exchange O4URr  
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　　远期汇票usance bill||bill at usance EE{%hGb  
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　　长期汇票long bill nW[aPQ[R  
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　　短期汇票short bill Ho9
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　　逾期汇票overdue bill +o5rR|)M+  
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　　宽限日期days of grace /;[')RO`  
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　　电汇telegraphic transfer （T.T） ku=q:ryO  
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　　邮汇postal order||postal note （Am.）||post office order||money order s@9#hjv2  
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　　本票promissory note （P/N） N* QI>kzU  
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　　押汇负责书||押汇保证书letter of hypothecation )v.FAV:  
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　　副保||抵押品||付属担保物collateral security v7RDoO]I  
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　　担保书trust receipt||letter of indemnity ? -tw*2+  
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　　承兑||认付acceptance ?/g(Y  
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　　单张承兑general acceptance 6Vo}Uaq4  
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　　有条件承兑qualified acceptance 8Aqe'2IH=  
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　　附条件认付conditional acceptance Iu]P^8  
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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】