[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 '/%]B@!  
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　　往来帐目account current ^pruQp1X  
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　　现在往来帐||存款额current accout S=B?bD _,c  
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　　销货帐account sales AI0YK"c?  
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　　共同计算帐项joint account S-l<+O1fy  
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　　未决帐项outstanding account f]%:.N~1w  
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　　贷方帐项credit account||creditor account @6\Id7`Ea  
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　　借方帐项debit account||debtor account @yp#k
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　　应付帐||应付未付帐account payable C+o1.#]JM  
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　　应收帐||应收未收帐account receivable E><$sN6  
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　　新交易||新帐new account }huj%Pnk)  
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　　未决帐||老帐old account 'D_a2xo0  
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　　现金帐cash account 8J|2b; Vf  
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　　流水帐running account <O:}dXqZ  
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　　暂记帐||未定帐suspense account !r\u,l^
  
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　　过期帐||延滞帐overdue account||pastdue account t5O '7x  
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　　杂项帐户sundry account #+CH0Z  
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　　详细帐单||明细表detail account WB)pE'5  
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　　呆帐bad account |wbX
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　　会计项目title of account EzII!0 F  
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　　会计薄||帐薄account-book E8X(AZ 2  
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　　营业报告书||损益计算表account of budiness||business report ob3)bI oM  
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　　借贷细帐||交验帐account rendered n_~u!Ky_P  
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　　明细帐account stated 1t+uMhy*y  
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　　与…银行开立一户头to open an account with RE._Ov>  
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　　与…银行建立交易to keep account with ^VI\:<\{  
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　　继续记帐to keep account oYx4+xH/  
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　　与…有交易to have an account with zv.#9^/y  
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　　作成会计帐||有往来帐项to make out an account with +{~cX]|  
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　　清算||清理债务to make up an account  P5Bva  
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　　清洁帐目||与…停止交易to close ones account with %Ev)Hk  
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　　结帐to close an account @`mr|-Rp@  
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　　清理未付款to ask an account||to demand an account [_T 6  
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　　结清差额to balance the account with v[~~q  
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　　清算to settle an account||to liquidate an account||to square an account xiv8q/  
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　　审查帐目||监查帐目to audit an account }
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　　检查帐目to examine an account /+wCx#!  
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　　转入A的帐户to charge the amount to As account k1'd';gQ  
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　　以计帐方式付款to pay on account ECsb?n7e  
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　　代理某人||为某人on ones account||on account of one t/lQSUip  
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　　为自己计算||独立帐目on ones own account lLur.f  
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　　由某人收益并负风险on ones account and risk||for ones account and risk qWU59:d^{  
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　　由某人负担for ones account||for account of one <<DPer2  
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　　按某人指示||列入某人帐户by order and for account of one 3qQ}U}-;|  
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　　列入5月份帐目for May account sFPh?  
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　　编入某中帐项下to pass to the account of||to place to the account of o)wOXF  
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　　寄出清算书to send in an account||to send in render an account FK
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　　支票薄cheque book hbe";(  
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　　支票陈票人cheque drawer hwQrmVwvP  

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　　持票人cheque holder : IO"' b  
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　　不记名支票cheque to bearer||bearer cheque u+9)B 6O1  
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　　记名支票||认人支票cheque to order 5g`J}@"k  
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　　到期支票antedated cheque |hS^eK_  
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　　未到期支票postdated cheque Jt:)(&-t  
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　　保付支票certified cheque B qo#cnlG  
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　　未获兑现支票，退票returned cheque bw)E;1zo  
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　　横线支票crossed cheque _H@8qR  
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　　普通横线general crossing .E9$j<SP-  
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　　特别横线special crossing Vp1Q^`a{G  
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　　空白支票blank cheque 6FX]b4  
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　　失效支票，过期支票stale cheque -UWyBM3c@  
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　　普通支票open cheque /!_FE+  
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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 $10,000, plus 10% charges ?k=)T]-}  
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　　支票换现金||兑现to cash a cheque -M+o;  
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　　清理票款to clear a cheque E*yot[kj  
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　　保证兑现to certify a cheque ^U^K\rq 1u  
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　　填写支票数额to fill up a cheque Odm1;\=Eg+  
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　　支票上划线to cross a cheque =y^g*9}_  
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　　开发支票to make out a cheque t Kjk<  
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　　签发支票，开立支票to draw a cheque||to issue a cheque .G}$jO}  
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　　透支支票to overdraw a cheque %C)|fDwN  
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　　背书支票to endorse a cheque 3!Mb<W.3  
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　　请付票款||清付票款to pay a cheque||to honour a cheque SbobXTbG  
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　　支票退票to dishonour a cheque QbYNL9%  
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　　拒付支票to refuse a cheque Kww+lgzS  
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　　拒付支票to stop payment of a cheque q#0yu"<  

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　　提示要求付款to present for payment h m(  
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　　见票即付持票人payable to bearer aSeh?
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　　支付指定人payable to order CbMClnF  
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　　已过期||无效out of date||stale `J}FSUn\  
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　　请给出票人R/D||refer to drawer s="cg0PD  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds UFE~6"t(  
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　　文字与数字不一致words and figures differ +H_
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　　支票时间已过account closed b~+\\,q}  
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　　更改处应加盖印章alterations require initials 2yV{y#\  
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　　时间已过effects not cleared =V^8Rl
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　　停止付款payment stopped 7v(<<>  

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　　支票毁损cheque mutilated sv*xO7D .  
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　　汇款||寄钱to remit||to send money d`KW]HJw  
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　　寄票供取款||支票支付to send a cheque for payment c`V~?]I>  
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　　寄款人a remitter kJ0otr2P  
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　　收款人a remittee CHM+@lD  
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　　国外汇票foreign Bill MLn?t^v-  
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　　国内汇票inland Bill j"<F?k@`Q  
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　　跟单汇票documentary bill 1L.yh U\  
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　　空头汇票accommodation bill wk6tdY{&s  
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　　原始汇票original bill 5?MKx!%  
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　　改写||换新票据renewed bill MtK5>mhZI`  
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　　即期汇票sight bill||bill on demand 5,?Au  
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　　…days after date||…days after date…日后付款  TGozoPV  
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　　…months after date||…months after date…月后付款 +tFl  
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　　见票后…日付款…days after sight||…days sight e@L7p,  
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　　见票后…月付款…months after sight||…months sight rxAb]~MMp  
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　　同组票据set of bills xr4kBC t  

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　　单张汇票sola of exchange||sole of exchange `@i!'h  
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　　远期汇票usance bill||bill at usance 3+r8yiY  

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　　长期汇票long bill nK|WzUtp  
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　　短期汇票short bill 97(*-e=e  
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　　逾期汇票overdue bill {KalVZX2R  
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　　宽限日期days of grace 9!oNyqQ  
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　　电汇telegraphic transfer （T.T） fRd^@@,[  
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　　邮汇postal order||postal note （Am.）||post office order||money order nc.X+dx:  
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　　本票promissory note （P/N） ?)B\0` %*'  
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　　押汇负责书||押汇保证书letter of hypothecation Kdwt^8Umh  
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　　副保||抵押品||付属担保物collateral security eo&nAr  
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　　担保书trust receipt||letter of indemnity k\a&4v  
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　　承兑||认付acceptance pe$l'ur
 
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　　单张承兑general acceptance BSB;0OM  
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　　有条件承兑qualified acceptance /^<Uy3F[p  
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　　附条件认付conditional acceptance YCd[s[  
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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】