[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 nf+"vr}1  
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　　往来帐目account current X,C/x)  
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　　现在往来帐||存款额current accout ] _]6&PZXk  
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　　销货帐account sales Jte:l:yjtA  
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　　共同计算帐项joint account ? A^3.`  
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　　未决帐项outstanding account \CEnOq  
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　　贷方帐项credit account||creditor account eA~_)-Z-  
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　　借方帐项debit account||debtor account S:B-nI  
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　　应付帐||应付未付帐account payable ]J"+VZ_"I  
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　　应收帐||应收未收帐account receivable IZ(CRKCGBl  
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　　新交易||新帐new account fv 1!^CDia  
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　　未决帐||老帐old account +%cr ?g  
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　　现金帐cash account `'WY'\|C  
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　　流水帐running account =[tls^  
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　　暂记帐||未定帐suspense account Q1>Op$ >h  
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　　过期帐||延滞帐overdue account||pastdue account >i#_)th"U!  
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　　杂项帐户sundry account (qc!-Isd~[  
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　　详细帐单||明细表detail account 6O|\4c;  
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　　呆帐bad account Xk9r"RmiOb  
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　　会计项目title of account i6\!7D]  
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　　会计薄||帐薄account-book Le$u$ulS  
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　　营业报告书||损益计算表account of budiness||business report B,na  
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　　借贷细帐||交验帐account rendered kBQenMm  
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　　明细帐account stated :tS>D5dz(  
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　　与…银行开立一户头to open an account with jX8C2}j  
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　　与…银行建立交易to keep account with u P'w.nA&2  
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　　继续记帐to keep account 3
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　　与…有交易to have an account with hm} :Me$[)  
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　　作成会计帐||有往来帐项to make out an account with $(mdz)Cfy  
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　　清算||清理债务to make up an account $6x:aG*F  
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　　清洁帐目||与…停止交易to close ones account with r D!.N   
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　　结帐to close an account 2P>za\  
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　　清理未付款to ask an account||to demand an account W%<]_u[-}  
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　　结清差额to balance the account with H?bsK~  
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　　清算to settle an account||to liquidate an account||to square an account 58ZiCvq v  
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　　审查帐目||监查帐目to audit an account F0^~YYRJV  
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　　检查帐目to examine an account N#!1@!2BN  
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　　转入A的帐户to charge the amount to As account b2-|e_x  
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　　以计帐方式付款to pay on account }eRG$)'  
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　　代理某人||为某人on ones account||on account of one >(4S `}K  
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　　为自己计算||独立帐目on ones own account bRe*(  
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　　由某人收益并负风险on ones account and risk||for ones account and risk Pisr&"A  
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　　由某人负担for ones account||for account of one W%ZU& YBc  
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　　按某人指示||列入某人帐户by order and for account of one UNLNY,P/!)  
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　　列入5月份帐目for May account _<}5[(qu  
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　　编入某中帐项下to pass to the account of||to place to the account of W_n.V" hN  
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　　寄出清算书to send in an account||to send in render an account 5 9HaTq  
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　　支票薄cheque book n\al}KG  
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　　支票陈票人cheque drawer NGZ> :  
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　　持票人cheque holder b'"%  
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　　不记名支票cheque to bearer||bearer cheque [ +@<T)  
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　　记名支票||认人支票cheque to order vszAr
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　　到期支票antedated cheque ghR]$SG  
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　　未到期支票postdated cheque yj9gN}+  
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　　保付支票certified cheque ~7lvY+k)<  
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　　未获兑现支票，退票returned cheque &b8D'XQu  
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　　横线支票crossed cheque ~i#xjD5  
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　　普通横线general crossing >{=RQgGy  
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　　特别横线special crossing >~InO^R`5  
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　　空白支票blank cheque .]l2)O
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　　失效支票，过期支票stale cheque 1k({(\>qq  
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　　普通支票open cheque H;L&G|[  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount dAt[i\S  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ->{WO+6(  
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　　支票换现金||兑现to cash a cheque bv];Gk*Z-  
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　　清理票款to clear a cheque [=!MS?-G  
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　　保证兑现to certify a cheque py4_hj\v  
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　　填写支票数额to fill up a cheque )ISTb  
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　　支票上划线to cross a cheque 7!)%%K.z6  
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　　开发支票to make out a cheque ~'mhC46d  
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　　签发支票，开立支票to draw a cheque||to issue a cheque ((q(Q9(F  
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　　透支支票to overdraw a cheque  {`  
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　　背书支票to endorse a cheque aoX$,~oI5  
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　　请付票款||清付票款to pay a cheque||to honour a cheque i i Y[  
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　　支票退票to dishonour a cheque J6P Tkm}^  
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　　拒付支票to refuse a cheque Xs_y!l  
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　　拒付支票to stop payment of a cheque mYX) =
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　　提示要求付款to present for payment #YdU,y=B  
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　　见票即付持票人payable to bearer `-m7CT sA  
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　　支付指定人payable to order wl9icrR>  
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　　已过期||无效out of date||stale V:18]:  
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　　请给出票人R/D||refer to drawer ,Nh X%  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds /.bwwj_;  
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　　文字与数字不一致words and figures differ ^lj>v}4fkW  
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　　支票时间已过account closed pDQ,v"  
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　　更改处应加盖印章alterations require initials g^FH[(P[G  
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　　时间已过effects not cleared ww,'n{_  
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　　停止付款payment stopped <LY+" Y  
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　　支票毁损cheque mutilated 9"TPDU7"  
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　　汇款||寄钱to remit||to send money (B5G?cB9  
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　　寄票供取款||支票支付to send a cheque for payment AsOI`@FV  
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　　寄款人a remitter C4,W[L]4"  
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　　收款人a remittee R}F N6cH  
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　　国外汇票foreign Bill =8-e1R/  
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　　国内汇票inland Bill 9L,T@#7  
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　　跟单汇票documentary bill `KN{0<Ne  

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　　空头汇票accommodation bill wuCODz@~  
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　　原始汇票original bill kmwFw>#  
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　　改写||换新票据renewed bill lUmaNZ  
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　　即期汇票sight bill||bill on demand G8 VWx&RE  
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　　…days after date||…days after date…日后付款 *P>F# ~X  
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　　…months after date||…months after date…月后付款 TD<.:ul]  
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　　见票后…日付款…days after sight||…days sight oT OMqR{"  
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　　见票后…月付款…months after sight||…months sight t$b`Am  
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　　同组票据set of bills _F3:j9^  
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　　单张汇票sola of exchange||sole of exchange Ktoxl+I?  
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　　远期汇票usance bill||bill at usance ^+88z>  
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　　长期汇票long bill pnWDsC~)  
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　　短期汇票short bill ==&=3  
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　　逾期汇票overdue bill umY4tNe]$  
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　　宽限日期days of grace dXZV1e1b&#  
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　　电汇telegraphic transfer （T.T） 1:?WvDN=  
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　　邮汇postal order||postal note （Am.）||post office order||money order ?(Nls.c  
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　　本票promissory note （P/N） > 5\rU[H>  
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　　押汇负责书||押汇保证书letter of hypothecation ne%ckW?ks  
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　　副保||抵押品||付属担保物collateral security 2!A/]
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　　担保书trust receipt||letter of indemnity 8d-_'MXk3  
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　　承兑||认付acceptance Vx'_fb?wap  
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　　单张承兑general acceptance Q!c*2hI  
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　　有条件承兑qualified acceptance Xcb\N  
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　　附条件认付conditional acceptance >>p3#~/  
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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】