[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 9'@G7*Yn  
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　　往来帐目account current WdB\n/BWB  
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　　现在往来帐||存款额current accout ;lfv.-u:<  
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　　销货帐account sales g's!\kr  
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　　共同计算帐项joint account @4]{ZUV  
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　　未决帐项outstanding account e1%kW1Z9  
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　　贷方帐项credit account||creditor account 9A/bA|
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　　借方帐项debit account||debtor account IW-|"5?9'  
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　　应付帐||应付未付帐account payable @;N(3| n7  
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　　应收帐||应收未收帐account receivable #=;
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　　新交易||新帐new account PB!XApTb  
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　　未决帐||老帐old account !~vx|_$#  
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　　现金帐cash account ;8^(Z  
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　　流水帐running account Dwr 9}Z-]  
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　　暂记帐||未定帐suspense account c?REDj2  
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　　过期帐||延滞帐overdue account||pastdue account 0s\ -iub=d  
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　　杂项帐户sundry account X$6QQnyR  
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　　详细帐单||明细表detail account VR\}*@pNp  
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　　呆帐bad account )xKW  
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　　会计项目title of account y7%SHYC p[  
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　　会计薄||帐薄account-book t\TxK7i  
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　　营业报告书||损益计算表account of budiness||business report TdT`Vf  
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　　借贷细帐||交验帐account rendered |\/\FK]?]  
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　　明细帐account stated sriDta?Cz  
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　　与…银行开立一户头to open an account with C"%B>e  
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　　与…银行建立交易to keep account with `@v;QLD"d<  
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　　继续记帐to keep account ByO?qft>u  
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　　与…有交易to have an account with ,D]g]#Lq  
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　　作成会计帐||有往来帐项to make out an account with DHv86TvJt  
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　　清算||清理债务to make up an account Yyr9Kj:  
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　　清洁帐目||与…停止交易to close ones account with SbzJeaZv  
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　　结帐to close an account xI~AZ:m  
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　　清理未付款to ask an account||to demand an account oif|X7H;  
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　　结清差额to balance the account with #z<#oC5  
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　　清算to settle an account||to liquidate an account||to square an account
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　　审查帐目||监查帐目to audit an account 2|d^#8)ZC  
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　　检查帐目to examine an account &1?6Q_p6c  
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　　转入A的帐户to charge the amount to As account F",TP,X  
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　　以计帐方式付款to pay on account k0#s{<I]E  
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　　代理某人||为某人on ones account||on account of one `JpFqZ'58  
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　　为自己计算||独立帐目on ones own account XWQ
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　　由某人收益并负风险on ones account and risk||for ones account and risk E2YVl%.
 
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　　由某人负担for ones account||for account of one peT9
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　　按某人指示||列入某人帐户by order and for account of one bt
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　　列入5月份帐目for May account l|E4 7@#  
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　　编入某中帐项下to pass to the account of||to place to the account of ]'M B3@T  
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　　寄出清算书to send in an account||to send in render an account \w>Rmf'
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　　支票薄cheque book _SOwiz  
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　　支票陈票人cheque drawer sgGA0af  
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　　持票人cheque holder O-K*->5S  
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　　不记名支票cheque to bearer||bearer cheque EU%v |]  
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　　记名支票||认人支票cheque to order !<HMMf,-D  
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　　到期支票antedated cheque ~<9e} J  
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　　未到期支票postdated cheque -m=A1~|7  
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　　保付支票certified cheque #asi%&3pP  
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　　未获兑现支票，退票returned cheque oH?:(S(   
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　　横线支票crossed cheque k'H[aYMA  
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　　普通横线general crossing .ml\z5  
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　　特别横线special crossing ~%g,Uypi  
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　　空白支票blank cheque T4p}5ew'  
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　　失效支票，过期支票stale cheque zGyRzxFN  
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　　普通支票open cheque =xRD %Z  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount K8MET&  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges ]=%qm;  
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　　支票换现金||兑现to cash a cheque Qkx*T9W  
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　　清理票款to clear a cheque 4:NMZ `~  
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　　保证兑现to certify a cheque 0#eb] c  
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　　填写支票数额to fill up a cheque :i?6#_2IC  
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　　支票上划线to cross a cheque zEtsM U  
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　　开发支票to make out a cheque =<p=?16 x  
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　　签发支票，开立支票to draw a cheque||to issue a cheque 7<MEMNYX  
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　　透支支票to overdraw a cheque /7Pqy2sgE  
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　　背书支票to endorse a cheque O!f37n-TB  
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　　请付票款||清付票款to pay a cheque||to honour a cheque J( XDwt  
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　　支票退票to dishonour a cheque QY&c=bWAX"  
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　　拒付支票to refuse a cheque {cOx0=  
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　　拒付支票to stop payment of a cheque eT3!"+p-F  
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　　提示要求付款to present for payment 2XeyNX  
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　　见票即付持票人payable to bearer {m~)~/z?  
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　　支付指定人payable to order 'q$Ym0nL  
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　　已过期||无效out of date||stale u%:`r*r  
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　　请给出票人R/D||refer to drawer p{LbTjdNc  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds hN!;Tny  
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　　文字与数字不一致words and figures differ 6[ 3 K@  
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　　支票时间已过account closed v9*+@  
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　　更改处应加盖印章alterations require initials nng|m  
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　　时间已过effects not cleared `b8n z7  
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　　停止付款payment stopped aHuMm&  
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　　支票毁损cheque mutilated s) U1U6O  
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　　汇款||寄钱to remit||to send money $RY-yKmi  
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　　寄票供取款||支票支付to send a cheque for payment 7{O iV}]"  
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　　寄款人a remitter k6ry"W
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　　收款人a remittee :E6*m\X!3  
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　　国外汇票foreign Bill E!1\9wzM{  
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　　国内汇票inland Bill 
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　　跟单汇票documentary bill Sxc)~y  
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　　空头汇票accommodation bill -F`GZ  
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　　原始汇票original bill \h#aPG<yo  
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　　改写||换新票据renewed bill )4B`U(%M~  
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　　即期汇票sight bill||bill on demand vLN KX;9  
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　　…days after date||…days after date…日后付款 ,.ivdg(/  
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　　…months after date||…months after date…月后付款 X[dfms;H  
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　　见票后…日付款…days after sight||…days sight rrRv 7J&Q  
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　　见票后…月付款…months after sight||…months sight V{oFig 6  
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　　同组票据set of bills [q!] Ds" _  
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　　单张汇票sola of exchange||sole of exchange ,}'
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　　远期汇票usance bill||bill at usance < r~hU*u  
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　　长期汇票long bill w%qn H e9  
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　　短期汇票short bill XV %R Mr6  
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　　逾期汇票overdue bill co8R-AB  
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　　宽限日期days of grace O DN
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　　电汇telegraphic transfer （T.T） C=o-3w  
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　　邮汇postal order||postal note （Am.）||post office order||money order cKkH*0B5  
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　　本票promissory note （P/N） JW0\y+o~  
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　　押汇负责书||押汇保证书letter of hypothecation Pah@d!%A  
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　　副保||抵押品||付属担保物collateral security CtN\-E-  
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　　担保书trust receipt||letter of indemnity sz270k%[  
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　　承兑||认付acceptance #KoI8U"  
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　　单张承兑general acceptance *GXPN0^Qjo  
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　　有条件承兑qualified acceptance C)i8XX  
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　　附条件认付conditional acceptance p:nl4O/  
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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】