[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 iWu  
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　　往来帐目account current vYl2_\,Y?  
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　　现在往来帐||存款额current accout k-it#'ll{x  
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　　销货帐account sales `>ppDQaS)W  
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　　共同计算帐项joint account 7)Cn 4{B6  
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　　未决帐项outstanding account ,bTpD!  
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　　贷方帐项credit account||creditor account ;Aqj$ x  
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　　借方帐项debit account||debtor account @!'rsPrI  
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　　应付帐||应付未付帐account payable +/+>:  
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　　应收帐||应收未收帐account receivable  zSd!n  
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　　新交易||新帐new account t;HM  
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　　未决帐||老帐old account z]+&kNm  
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　　现金帐cash account G0%},Q/  
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　　流水帐running account gN@|lHbU  
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　　暂记帐||未定帐suspense account k\76`!B  
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　　过期帐||延滞帐overdue account||pastdue account WuuF&0?8C  

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　　杂项帐户sundry account ;F_pF+&q  
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　　详细帐单||明细表detail account 9%Eo<+myh  
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　　呆帐bad account .G
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　　会计项目title of account Y_zMj`HE  
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　　会计薄||帐薄account-book {8* d{0l  
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　　营业报告书||损益计算表account of budiness||business report QYg V[\&  
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　　借贷细帐||交验帐account rendered zJ6""38Pr  
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　　明细帐account stated s_;o1 K0  
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　　与…银行开立一户头to open an account with ID: tTltcc  
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　　与…银行建立交易to keep account with xp?YM35  
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　　继续记帐to keep account riZ :#I  
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　　与…有交易to have an account with \,xa_zeO
 
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　　作成会计帐||有往来帐项to make out an account with ]ZnASlc)  
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　　清算||清理债务to make up an account UgLFU#  
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　　清洁帐目||与…停止交易to close ones account with BCfmnE4%  
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　　结帐to close an account u69UUkG  
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　　清理未付款to ask an account||to demand an account [l/! &6  
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　　结清差额to balance the account with ;}Ei #T,D  
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　　清算to settle an account||to liquidate an account||to square an account k Nvb>v  
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　　审查帐目||监查帐目to audit an account d6a3\f  
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　　检查帐目to examine an account 9 JhCSw-<)  
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　　转入A的帐户to charge the amount to As account !w}b}+]GB  
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　　以计帐方式付款to pay on account qSGM6kb  
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　　代理某人||为某人on ones account||on account of one OxPl0-]t  
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　　为自己计算||独立帐目on ones own account ^RJ@9`P&t  
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　　由某人收益并负风险on ones account and risk||for ones account and risk Xj{gyLs  
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　　由某人负担for ones account||for account of one 1>u AVPa  
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　　按某人指示||列入某人帐户by order and for account of one &b`'R
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　　列入5月份帐目for May account h w^ V  
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　　编入某中帐项下to pass to the account of||to place to the account of 74ho=  
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　　寄出清算书to send in an account||to send in render an account otdRz<C  
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　　支票薄cheque book 6J\ 2=c`  
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　　支票陈票人cheque drawer {i+ o'Lw  
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　　持票人cheque holder " F}dZ  
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　　不记名支票cheque to bearer||bearer cheque Zf1 uK(6X  
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　　记名支票||认人支票cheque to order .'&pw}F  
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　　到期支票antedated cheque F3qCtx*N  
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　　未到期支票postdated cheque $OG){'X  
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　　保付支票certified cheque B~^*@5#0|  
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　　未获兑现支票，退票returned cheque 2*<Zc|uNW  
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　　横线支票crossed cheque `Th~r&GvF  
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　　普通横线general crossing _  xym  
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　　特别横线special crossing 2F>Y{3&  
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　　空白支票blank cheque `kJ)E;v;3  
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　　失效支票，过期支票stale cheque SzIzQR93&  
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　　普通支票open cheque 24nNRTI  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount &ocuZ-5`  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "T_9_6tH  
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　　支票换现金||兑现to cash a cheque i%!<6K6UT  
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　　清理票款to clear a cheque ZT@=d$Z&t  
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　　保证兑现to certify a cheque $1"gFg  
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　　填写支票数额to fill up a cheque ]:#=[CH  
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　　支票上划线to cross a cheque :>.{w$Ln%  
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　　开发支票to make out a cheque 41Z@_J|&  
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　　签发支票，开立支票to draw a cheque||to issue a cheque J{^ md
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　　透支支票to overdraw a cheque :Rb\Ca  
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　　背书支票to endorse a cheque kBhjqI*  
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　　请付票款||清付票款to pay a cheque||to honour a cheque {Y@shf;  
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　　支票退票to dishonour a cheque W]#w4Fp!  
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　　拒付支票to refuse a cheque `X5!s  
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　　拒付支票to stop payment of a cheque ru@#s2  
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　　提示要求付款to present for payment A!Cby!,  
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　　见票即付持票人payable to bearer 7H)$NG<U$  
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　　支付指定人payable to order _]OY[&R  
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　　已过期||无效out of date||stale <HoCt8>U  
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　　请给出票人R/D||refer to drawer 'KA$^  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R1X'}#mU  
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　　文字与数字不一致words and figures differ M i& ;1!bg  
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　　支票时间已过account closed A|8"}Hm  
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　　更改处应加盖印章alterations require initials {lWVH  
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　　时间已过effects not cleared "G [Nb:,CR  
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　　停止付款payment stopped a~7D4G  
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　　支票毁损cheque mutilated KE3`5Y!  
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　　汇款||寄钱to remit||to send money 5P\>$N1p  
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　　寄票供取款||支票支付to send a cheque for payment OW@%H;b  
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　　寄款人a remitter ).^d3Kp  
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　　收款人a remittee YSeH;<'  
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　　国外汇票foreign Bill @v%Kwe1Q  
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　　国内汇票inland Bill @4*:qj?  
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　　跟单汇票documentary bill `-uE(qp  
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　　空头汇票accommodation bill FB[b]+t`D{  
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　　原始汇票original bill P:'wSE91  
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　　改写||换新票据renewed bill %3a-@!|1<  
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　　即期汇票sight bill||bill on demand euB1}M  
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　　…days after date||…days after date…日后付款 ~pRgTXbz  
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　　…months after date||…months after date…月后付款 ]? 4;Lw  
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　　见票后…日付款…days after sight||…days sight X(
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　　见票后…月付款…months after sight||…months sight WiytHuUF  
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　　同组票据set of bills W<)P@_+-  
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　　单张汇票sola of exchange||sole of exchange 0 $)Q@#  
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　　远期汇票usance bill||bill at usance F"]P|   
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　　长期汇票long bill 45c?0tj  
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　　短期汇票short bill 2%pED xui  
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　　逾期汇票overdue bill E%`J=C}  
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　　宽限日期days of grace vUpAW[[  
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　　电汇telegraphic transfer （T.T） Ocdy;|&  
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　　邮汇postal order||postal note （Am.）||post office order||money order XZIapT  
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　　本票promissory note （P/N） +yP!7]  
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　　押汇负责书||押汇保证书letter of hypothecation %)lp]Y33  
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　　副保||抵押品||付属担保物collateral security )aIcA  
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　　担保书trust receipt||letter of indemnity >38>R0k35  
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　　承兑||认付acceptance 8zx]/>  
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　　单张承兑general acceptance ^#:;6^Su  
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　　有条件承兑qualified acceptance KYpS4&Xh  
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　　附条件认付conditional acceptance vXDs/,`r  
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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】