[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 c=mFYsSv  
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　　往来帐目account current 1Ee>pbd  
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　　现在往来帐||存款额current accout nsn,8a38  
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　　销货帐account sales dTNgrW`4  
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　　共同计算帐项joint account rV{e[fGd  
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　　未决帐项outstanding account .j,&/y&  
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　　贷方帐项credit account||creditor account XX+rf  
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　　借方帐项debit account||debtor account FiH!)6T  
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　　应付帐||应付未付帐account payable p_N=V. w  
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　　应收帐||应收未收帐account receivable 3@A k6Uh  
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　　新交易||新帐new account V)@scB|>,  
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　　未决帐||老帐old account uSbg*OA  
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　　现金帐cash account "R]K!GU U  
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　　流水帐running account od|.E$B  
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　　暂记帐||未定帐suspense account Ku# _   
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　　过期帐||延滞帐overdue account||pastdue account qdZYaS ~  
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　　杂项帐户sundry account UJ&,9}L8  
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　　详细帐单||明细表detail account y%AJ>@/;  
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　　呆帐bad account zAIC5fvu  
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　　会计项目title of account #v<+G=r*O  
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　　会计薄||帐薄account-book .YlM'E*X  
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　　营业报告书||损益计算表account of budiness||business report oE&[W>,x  
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　　借贷细帐||交验帐account rendered vUA,`  
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　　明细帐account stated 19DW~kvYk  
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　　与…银行开立一户头to open an account with XQPJ(.G  
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　　与…银行建立交易to keep account with ^~od*:  
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　　继续记帐to keep account ??;[`_h{bz  
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　　与…有交易to have an account with [%y D,8  
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　　作成会计帐||有往来帐项to make out an account with
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　　清算||清理债务to make up an account <o O_wS@:  
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　　清洁帐目||与…停止交易to close ones account with O!jCQ{ T  
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　　结帐to close an account FE .:h'^h  
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　　清理未付款to ask an account||to demand an account i|e-N?l  
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　　结清差额to balance the account with 4{&  
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　　清算to settle an account||to liquidate an account||to square an account o/#e y  
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　　审查帐目||监查帐目to audit an account BN0))p  
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　　检查帐目to examine an account (J;<&v}Gad  
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　　转入A的帐户to charge the amount to As account v?rN;KY#pK  
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　　以计帐方式付款to pay on account |O
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　　代理某人||为某人on ones account||on account of one hO8B]4=&*  
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　　为自己计算||独立帐目on ones own account 3-0Y<++W3>  
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　　由某人收益并负风险on ones account and risk||for ones account and risk (Y%}N (Jg  
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　　由某人负担for ones account||for account of one [&$z[/4:8c  
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　　按某人指示||列入某人帐户by order and for account of one 6k-]2,\#  
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　　列入5月份帐目for May account b.F2m(e2  
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　　编入某中帐项下to pass to the account of||to place to the account of umciP  
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　　寄出清算书to send in an account||to send in render an account q ?wBh^  
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　　支票薄cheque book a,X3=+_ K  
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　　支票陈票人cheque drawer GCrMrZ6  
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　　持票人cheque holder x9a0J1Nb-h  
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　　不记名支票cheque to bearer||bearer cheque |oX l+&u  
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　　记名支票||认人支票cheque to order |m~|  
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　　到期支票antedated cheque
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　　未到期支票postdated cheque 6_X Teu  
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　　保付支票certified cheque :wMZ&xERDZ  
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　　未获兑现支票，退票returned cheque l-5-Tf&j  
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　　横线支票crossed cheque Rzz *[H  
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　　普通横线general crossing 3?C$Tl2G8  
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　　特别横线special crossing "w N DjWv  
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　　空白支票blank cheque
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　　失效支票，过期支票stale cheque ?;\YiOTda  
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　　普通支票open cheque g=b'T-  
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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 od!TwGX  

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　　支票换现金||兑现to cash a cheque wqJ H  
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　　清理票款to clear a cheque ~Xa  >;  
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　　保证兑现to certify a cheque uV{cvq$jy  
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　　填写支票数额to fill up a cheque 1--5ok h  
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　　支票上划线to cross a cheque /:l>yKI+~  
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　　开发支票to make out a cheque OF!(BJL  
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　　签发支票，开立支票to draw a cheque||to issue a cheque ?bY'J6n.  
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　　透支支票to overdraw a cheque T2GJoJ!  

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　　背书支票to endorse a cheque o[aRG7C  
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　　请付票款||清付票款to pay a cheque||to honour a cheque p%8y!^g  
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　　支票退票to dishonour a cheque o#CNr5/  
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　　拒付支票to refuse a cheque "RiY#=}sm  
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　　拒付支票to stop payment of a cheque uK1DC i  
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　　提示要求付款to present for payment K '7M\:zy  
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　　见票即付持票人payable to bearer 5@6F8:x}V  
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　　支付指定人payable to order 0.qnbDw_  
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　　已过期||无效out of date||stale d=yuuS/  
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　　请给出票人R/D||refer to drawer 6;Wns'  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds f }P6P>0T  
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　　文字与数字不一致words and figures differ y38x^fuYJ~  
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　　支票时间已过account closed !o1+#DL)MU  
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　　更改处应加盖印章alterations require initials gd#+N]C_  
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　　时间已过effects not cleared ~x4]^XS  
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　　停止付款payment stopped }fU"s"  
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　　支票毁损cheque mutilated 8`Ih> Dc  
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　　汇款||寄钱to remit||to send money P-U9FKrt  
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　　寄票供取款||支票支付to send a cheque for payment &P'd&B1   
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　　寄款人a remitter OiI29  
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　　收款人a remittee *sz:c3{_  
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　　国外汇票foreign Bill m?GBvL$  
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　　国内汇票inland Bill 3:qn\"Hj  
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　　跟单汇票documentary bill %1h%#/ #[  
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　　空头汇票accommodation bill #|-i*2@oR  
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　　原始汇票original bill P.#@1_:gC  
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　　改写||换新票据renewed bill 8GlRO4yd  
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　　即期汇票sight bill||bill on demand GBSuTu8  
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　　…days after date||…days after date…日后付款 rUn1*KWbE  
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　　…months after date||…months after date…月后付款 V10JExsJ  
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　　见票后…日付款…days after sight||…days sight N||a0&&  
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　　见票后…月付款…months after sight||…months sight ~`yO@f;D  
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　　同组票据set of bills Xx,Rah)X3  
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　　单张汇票sola of exchange||sole of exchange tfIUH'Ez>  
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　　远期汇票usance bill||bill at usance 1$_|h@  
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　　长期汇票long bill 6qR5A+|;  
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　　短期汇票short bill UX24*0`\~  
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　　逾期汇票overdue bill r;~7$B)  
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　　宽限日期days of grace blx"WVqo  
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　　电汇telegraphic transfer （T.T） `D $ "K1u  
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　　邮汇postal order||postal note （Am.）||post office order||money order o%E-K=a  
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　　本票promissory note （P/N） ^6@6BYf)  
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　　押汇负责书||押汇保证书letter of hypothecation h9Tst)iRi  
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　　副保||抵押品||付属担保物collateral security 9}T(m(WQVu  
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　　担保书trust receipt||letter of indemnity NCp]!=uM;  
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　　承兑||认付acceptance ("s!t?!&YS  
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　　单张承兑general acceptance Hy1pIUsx  
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　　有条件承兑qualified acceptance KBI36=UV  
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　　附条件认付conditional acceptance 8vx#QU8E/  
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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】