[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 45+w)Vf!  
U|2*.''+Q
 
　　往来帐目account current 9PZY](/  
h'D-e5i  
　　现在往来帐||存款额current accout iT;~0XU7F  
RqnT*  
　　销货帐account sales OwJZ?j&)  
q[rBu9  
　　共同计算帐项joint account /xseI)y.B  
ZM$}Xy\9  
　　未决帐项outstanding account %n7mN])  
1+0DTqWz  
　　贷方帐项credit account||creditor account h0v4!`PQ-  
<XAW-m9SC  
　　借方帐项debit account||debtor account @2HNYW)  
y;1 'hP&  
　　应付帐||应付未付帐account payable {y0`p1  
{TV 6eV  
　　应收帐||应收未收帐account receivable F9Y/Z5 Ea  
nm3/-Q},  
　　新交易||新帐new account ^.]]0Rp&  
&Fxw19[G  
　　未决帐||老帐old account =%UX"K`  
@jvF[wi;  
　　现金帐cash account ~ R: =zGDV  
H|]~(.w 1}  
　　流水帐running account Ln2dD>{2  
2 65sNaX  
　　暂记帐||未定帐suspense account EoOB0zo}Y+  
IW1+^F9NEw  
　　过期帐||延滞帐overdue account||pastdue account e jID5NqG  
icnc5G  
　　杂项帐户sundry account c(tX761qz  
[p7cgHSMt  
　　详细帐单||明细表detail account x<-n}VK\  
JC[G5$E  
　　呆帐bad account n,.ZLuBEX  
Q:/BC= ~  
　　会计项目title of account TAl#V7PF}  
e?"XM Y  
　　会计薄||帐薄account-book %%=PpKYtSD  
|x[zzx# >-  
　　营业报告书||损益计算表account of budiness||business report Gx.iZOOH/  
v o9Fj  
　　借贷细帐||交验帐account rendered fNkN  
@&7|Laa  
　　明细帐account stated [kjmEMF9i  
) C?emTih  
　　与…银行开立一户头to open an account with 4kZ9]5#.  
T{VdlgL  
　　与…银行建立交易to keep account with [nBd
q"K  
qxR7;/@j)  
　　继续记帐to keep account !oDX+hd,%>  
K:i{us`  
　　与…有交易to have an account with GOx+%`.R\  
? uq7K"B  
　　作成会计帐||有往来帐项to make out an account with G31??L:<  
#t^y$9^  
　　清算||清理债务to make up an account qg(rG5kD@  
~sd+ch*  
　　清洁帐目||与…停止交易to close ones account with tBZ&h` V  
5,pKv  
　　结帐to close an account :YAxL J  
"gR W91 T  
　　清理未付款to ask an account||to demand an account @7C?]/8#  
>*5+{~k~4  
　　结清差额to balance the account with Ckelr  
hkh b8zS  
　　清算to settle an account||to liquidate an account||to square an account DKcg  
j#`d%eQ~J  
　　审查帐目||监查帐目to audit an account yLo{^4a.  
&?-LL{W{  
　　检查帐目to examine an account $h({x~Oj
9  
1 >nl ]yO  
　　转入A的帐户to charge the amount to As account w# t[sI"IT  
k>N >_{\  
　　以计帐方式付款to pay on account |#r[{2sS  
2rr}5i)
r|  
　　代理某人||为某人on ones account||on account of one YRkp(}*!\  
+:s]>R eDa  
　　为自己计算||独立帐目on ones own account 1b 6ox6  
N<xf=a+j  
　　由某人收益并负风险on ones account and risk||for ones account and risk
|Bv?! sjf  
gD[ Fkq$]  
　　由某人负担for ones account||for account of one x}w"2[fL  
; U)a)l'y  
　　按某人指示||列入某人帐户by order and for account of one tPT\uD#t  
6Q&*V7EO  
　　列入5月份帐目for May account IQZBH2R  
9Yh0' <Z  
　　编入某中帐项下to pass to the account of||to place to the account of suh@  
5 W<\J  
　　寄出清算书to send in an account||to send in render an account j4au Zl]NF  
kH!I&4d&  
　　支票薄cheque book h48JpZ"  
VtR?/+8X  
　　支票陈票人cheque drawer blwdcdh  

vZdn  
　　持票人cheque holder /
\%K7\  
6AZJ,Q\E@  
　　不记名支票cheque to bearer||bearer cheque #xqeCX4p  
6,"fH{Bd  
　　记名支票||认人支票cheque to order Y* #'Gh,  
`ym@U(;N  
　　到期支票antedated cheque y\'t{>U/  
t|gEMDGa3  
　　未到期支票postdated cheque -%&_LE9ZtS  
$J/Z~(=JT  
　　保付支票certified cheque #?xhfSgr  
$B6"fYiDk  
　　未获兑现支票，退票returned cheque "t<${  
cxTP4\T\E  
　　横线支票crossed cheque 8{5Y%InL  
G`9\v
=0  
　　普通横线general crossing s!\uR.
  
Gs*FbrY  
　　特别横线special crossing +$MNG   
YfC1.8  
　　空白支票blank cheque or_x0Q  
/B$"fxFf  
　　失效支票，过期支票stale cheque [)}F4Jsz%  
wVvk{tS  
　　普通支票open cheque kL.JrbM"  
f>)k<-<yj  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 1 l'Wb2g>A  
vUGEzCM  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges *P_ 3A:_  
~X^L3=!vf  
　　支票换现金||兑现to cash a cheque )
bZS0f-  
^CUeq"GYoZ  
　　清理票款to clear a cheque ^l#Z*0@><~  
m~%\f8w-x  
　　保证兑现to certify a cheque 0>Y3>vwSl  
_ x&Y'X|  
　　填写支票数额to fill up a cheque % eCbH`  
+tL]qOBP  
　　支票上划线to cross a cheque (W3~r  
}EmNSs`$r  
　　开发支票to make out a cheque UQ#"^`=R<  
0c4H2RW  
　　签发支票，开立支票to draw a cheque||to issue a cheque ffK A  
\2#>@6Sqrl  
　　透支支票to overdraw a cheque MXY[t  
vn@9Sqk  
　　背书支票to endorse a cheque B&&:A4  
gF;i3OJg  
　　请付票款||清付票款to pay a cheque||to honour a cheque B1>aR 7dsf  
[ z$th  
　　支票退票to dishonour a cheque 53d8AJ_ @X  
C-/<5D j  
　　拒付支票to refuse a cheque l5 ww-#6Z  
<A +VS  
　　拒付支票to stop payment of a cheque i-)OY,  
UD`bK a`E  
　　提示要求付款to present for payment D
jK:)  
won;tO]\;@  
　　见票即付持票人payable to bearer ~=~|@K  
o5dPE{f  
　　支付指定人payable to order O,"4HZG  
VSa\X~  
　　已过期||无效out of date||stale /k3v\Jq{  
(K"U#Zn  
　　请给出票人R/D||refer to drawer mt$0p|
B8  
,)3%@MwO  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds T!C39 T  
].=&^0cg  
　　文字与数字不一致words and figures differ A L|F Bd  
+CL`]'~;E-  
　　支票时间已过account closed LIYj__4=|  
n}cjVH5  
　　更改处应加盖印章alterations require initials .6Tan2[%  
CAdqoCz|  
　　时间已过effects not cleared :/ ,h)h)|  
-J8&!S8X  
　　停止付款payment stopped [%'yHb~<  
5s3!{zT{  
　　支票毁损cheque mutilated ]cvP !  
BH"f\oc  
　　汇款||寄钱to remit||to send money {2Jo|z  
^6R?UG;6  
　　寄票供取款||支票支付to send a cheque for payment `R@1Sc<*|  
z+IBy+  
　　寄款人a remitter M:6Yy@#T.  
^]}+s(
 
　　收款人a remittee NuZiLtC  
(T
t\6-  
　　国外汇票foreign Bill 2fIHFo\8  
+VxzWNs*JP  
　　国内汇票inland Bill 'jAX&7G`  
]t$wK  
　　跟单汇票documentary bill
S-{=4b'  
Kx,#Wg{H  
　　空头汇票accommodation bill pRyePxCDj)  
/U\k<\1~m  
　　原始汇票original bill .|Unq`ll  
m,YBk<Bx  
　　改写||换新票据renewed bill KQGdV{VFs  
y&;ytNG&<  
　　即期汇票sight bill||bill on demand 4eOS+&  
l*e Ja38  
　　…days after date||…days after date…日后付款 \ \w<.\Yh  
`5da  
　　…months after date||…months after date…月后付款 r6_g/7.-  
FI|jsO 3  
　　见票后…日付款…days after sight||…days sight M&au A  
G)~/$EF,_  
　　见票后…月付款…months after sight||…months sight /G*]3= cSe  
Ejxz
X1
:  
　　同组票据set of bills ?r P'PUB  
/j%(Z/RM  
　　单张汇票sola of exchange||sole of exchange "u29| OY  
YU>NGC]}d  
　　远期汇票usance bill||bill at usance ->"Z1  
~4-:;8a  
　　长期汇票long bill L>xecep  
;W "=s79  
　　短期汇票short bill ;5S'?fj  
\N3A2L)l  
　　逾期汇票overdue bill hbfN1"z  
 mE1m  
　　宽限日期days of grace D1G9^7:^E  
_=Y?' gHH  
　　电汇telegraphic transfer （T.T） ":
igYh  
AN)exU ?  
　　邮汇postal order||postal note （Am.）||post office order||money order ^HiI
   
|azdFf6A:[  
　　本票promissory note （P/N） C[X2]zr  
-!Ov{GHr0  
　　押汇负责书||押汇保证书letter of hypothecation 4$W}6v  
$c^,TAN  
　　副保||抵押品||付属担保物collateral security <PMQ$s>KK  
4eD>DW  
　　担保书trust receipt||letter of indemnity #!yW)RG  
#{f%b,.yxt  
　　承兑||认付acceptance 58]C``u@Y  
|[+/ ]Y  
　　单张承兑general acceptance 1@}s:  
f3;.+hJ])  
　　有条件承兑qualified acceptance @1c[<3xJT  
Q ZZt9rA;  
　　附条件认付conditional acceptance ",,W1]"%  
h85kQ^%  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】