[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 S{T >}'y  
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　　往来帐目account current ,Ma^&ypH  
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　　现在往来帐||存款额current accout Yrq~5)%  
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　　销货帐account sales _7_Y={4=`  
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　　共同计算帐项joint account SNk=b6 `9  
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　　未决帐项outstanding account *MW\^PR?  
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　　贷方帐项credit account||creditor account >Y@H4LF;1x  
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　　借方帐项debit account||debtor account )Hr`MB  
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　　应付帐||应付未付帐account payable ~WF\  
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　　应收帐||应收未收帐account receivable /&JT~M  
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　　新交易||新帐new account WcbiqxK7-  
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　　未决帐||老帐old account Bdpy:'fJn  
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　　现金帐cash account xxQ;xI0+]  
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　　流水帐running account ~6md !o%i  
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　　暂记帐||未定帐suspense account sU^1wB Rj  
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　　过期帐||延滞帐overdue account||pastdue account 6j|{`Zd)G  
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　　杂项帐户sundry account +:/%3}
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　　详细帐单||明细表detail account lr&a;aZp  
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　　呆帐bad account :\_ 5oVb  
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　　会计项目title of account YtLt*Ig%  
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　　会计薄||帐薄account-book
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　　营业报告书||损益计算表account of budiness||business report
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　　借贷细帐||交验帐account rendered }c:M^Ff  
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　　明细帐account stated :
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　　与…银行开立一户头to open an account with &5!8F(7  
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　　与…银行建立交易to keep account with j B{8u&kz)  
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　　继续记帐to keep account }Ou}+^Bc  
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　　与…有交易to have an account with @>7%qS  
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　　作成会计帐||有往来帐项to make out an account with KqP#6^ _  
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　　清算||清理债务to make up an account X"*5+* z]  
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　　清洁帐目||与…停止交易to close ones account with 7 a}k  
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　　结帐to close an account 0<*<$U  
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　　清理未付款to ask an account||to demand an account )QJUUn#  
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　　结清差额to balance the account with -$g#I  
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　　清算to settle an account||to liquidate an account||to square an account a,o*=r  
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　　审查帐目||监查帐目to audit an account q1ma%
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　　检查帐目to examine an account f%8C!W]Dm  
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　　转入A的帐户to charge the amount to As account y>ktcuML  
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　　以计帐方式付款to pay on account IAyp2  
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　　代理某人||为某人on ones account||on account of one tT._VK]o&R  
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　　为自己计算||独立帐目on ones own account EiaW1Cs  
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　　由某人收益并负风险on ones account and risk||for ones account and risk #p{4^  
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　　由某人负担for ones account||for account of one u]G\H!WkQ  
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　　按某人指示||列入某人帐户by order and for account of one hCo|HB  
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　　列入5月份帐目for May account %]7d`/  
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　　编入某中帐项下to pass to the account of||to place to the account of -7|H}!DFT  
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　　寄出清算书to send in an account||to send in render an account Y|/ 8up  
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　　支票薄cheque book [.}oyz;}N  
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　　支票陈票人cheque drawer :MDKC /mC  
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　　持票人cheque holder ^/k*h J{  
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　　不记名支票cheque to bearer||bearer cheque EEL,^3KR  
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　　记名支票||认人支票cheque to order G]aOHJ:.  
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　　到期支票antedated cheque ~bpgSP"
 
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　　未到期支票postdated cheque >KKMcTO YY  
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　　保付支票certified cheque x$(f7?s] 1  
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　　未获兑现支票，退票returned cheque 6d~'$< 5on  
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　　横线支票crossed cheque [1H^3g '  
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　　普通横线general crossing h@wgd~X9  
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　　特别横线special crossing SZCze"`[  
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　　空白支票blank cheque '}#9)}x!  
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　　失效支票，过期支票stale cheque < FAheE+  
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　　普通支票open cheque 9-m=*|p  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount l}M!8:UzU  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges _GPl gp:  
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　　支票换现金||兑现to cash a cheque )Xyn q(  
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　　清理票款to clear a cheque UkGCyGyZ[  
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　　保证兑现to certify a cheque +x}<IS8  
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　　填写支票数额to fill up a cheque `~q<N  
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　　支票上划线to cross a cheque 
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　　开发支票to make out a cheque 1[-tD0{H  
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　　签发支票，开立支票to draw a cheque||to issue a cheque 18:%~ >.!  
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　　透支支票to overdraw a cheque b5n'=doR/I  
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　　背书支票to endorse a cheque 3"\lu?-E  
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　　请付票款||清付票款to pay a cheque||to honour a cheque ^sWT:BDh  
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　　支票退票to dishonour a cheque Wo=jskBrQ  
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　　拒付支票to refuse a cheque E8&TO~"a]e  
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　　拒付支票to stop payment of a cheque "g8M
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　　提示要求付款to present for payment qJUK_6|3  
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　　见票即付持票人payable to bearer @D
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　　支付指定人payable to order +=8VTCn?  
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　　已过期||无效out of date||stale .#pU=v#/[  
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　　请给出票人R/D||refer to drawer jRV/A!4  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds R{T$[$6S  
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　　文字与数字不一致words and figures differ uu687|P
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　　支票时间已过account closed {Y9q[D'g.  
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　　更改处应加盖印章alterations require initials #Mw8^FST  
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　　时间已过effects not cleared b|W=pSTY  
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　　停止付款payment stopped VW4r{&rS  
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　　支票毁损cheque mutilated ?6Y?a2 |  
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　　汇款||寄钱to remit||to send money -3Vx76Y  
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　　寄票供取款||支票支付to send a cheque for payment ~e@z;]CiY  
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　　寄款人a remitter R
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　　收款人a remittee }`~+]9<  
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　　国外汇票foreign Bill ea')$gR  
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　　国内汇票inland Bill <UQbt N-B\  
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　　跟单汇票documentary bill CzEd8jeh7  
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　　空头汇票accommodation bill <e</m)j  
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　　原始汇票original bill @I!0-OjL  
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　　改写||换新票据renewed bill k\G
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　　即期汇票sight bill||bill on demand !Q0w\j h  
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　　…days after date||…days after date…日后付款 "a U aotx  
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　　…months after date||…months after date…月后付款 @J`"[%U  
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　　见票后…日付款…days after sight||…days sight yaH Zt`Y  
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　　见票后…月付款…months after sight||…months sight jtc]>]6i  
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　　同组票据set of bills g7 W"  
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　　单张汇票sola of exchange||sole of exchange H~1jY4E  
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　　远期汇票usance bill||bill at usance z~/` 1  
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　　长期汇票long bill 5]Y?m'  
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　　短期汇票short bill SKsKPqz  
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　　逾期汇票overdue bill HCC#j9UN6  
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　　宽限日期days of grace ]-/VH
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　　电汇telegraphic transfer （T.T） _>X+ZlpU
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　　邮汇postal order||postal note （Am.）||post office order||money order UrEs4R1#  
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　　本票promissory note （P/N） RdRp.pb8  
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　　押汇负责书||押汇保证书letter of hypothecation QE`
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　　副保||抵押品||付属担保物collateral security q9r[$%G  
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　　担保书trust receipt||letter of indemnity QX'qyojxN  
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　　承兑||认付acceptance C1 GKLl~  
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　　单张承兑general acceptance ;u46Z   
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　　有条件承兑qualified acceptance ;,:`1UI  
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　　附条件认付conditional acceptance U>}w2bZ*  
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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】