[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 :}lE@Y,R   
Z(s} #-  
　　往来帐目account current Oe?nX>  
u[% #/  
　　现在往来帐||存款额current accout wBf bpoE7  
E?-K_p  
　　销货帐account sales 
{VFpfo  
}v:h EMO  
　　共同计算帐项joint account R$\ieNb  
` H"5nQRV  
　　未决帐项outstanding account >U17BGJ.  
|:AjQ&PM)  
　　贷方帐项credit account||creditor account :sf;Fq  
#(7OvW+y  
　　借方帐项debit account||debtor account /
a,q4tD@  
P++
gR@  
　　应付帐||应付未付帐account payable !U91  
Xd4~N:  
　　应收帐||应收未收帐account receivable f~53:;L/  
}"szL=s  
　　新交易||新帐new account d"V^^I)yx&  
3[c54S+(U  
　　未决帐||老帐old account zpY8w#b  
(*p |Kzu  
　　现金帐cash account !l}es4~.a  
Dd*C?6  
　　流水帐running account R_-.:n%.z  
^*ZO@GNL  
　　暂记帐||未定帐suspense account 8r~4iVwg  
{3l]/X3  
　　过期帐||延滞帐overdue account||pastdue account #jnb6v=5v  
*@D.=i>  
　　杂项帐户sundry account ?O28Q DUI  
FvRog<3X  
　　详细帐单||明细表detail account Cjw|.c`  
NL1Ajms`  
　　呆帐bad account gI[xOK#  
Ygg+*z  
　　会计项目title of account d5h:py5  
-(Yq$5Zc&  
　　会计薄||帐薄account-book sVGyHA  
Ug/b;( dJ'  
　　营业报告书||损益计算表account of budiness||business report 59GS:  
:X+7}!Wlo  
　　借贷细帐||交验帐account rendered y<kW2<?  
1X]?-+',.  
　　明细帐account stated x2l~aw#?  
6m?}oMz  
　　与…银行开立一户头to open an account with :Oxrw5`=  
{"-uaH>,  
　　与…银行建立交易to keep account with a:C
ly9  
t}+P|$[  
　　继续记帐to keep account l1nrJm8  
JT !-Q!O}O  
　　与…有交易to have an account with &iez{[O  
;~F&b:CyG  
　　作成会计帐||有往来帐项to make out an account with g6MK~JG$?h  
q9|'!m5K  
　　清算||清理债务to make up an account 8a)lrIg  
s>ilxLSX]  
　　清洁帐目||与…停止交易to close ones account with icH\(   
t 7dcaNBZ  
　　结帐to close an account E{*d`n  
Q
3T@=z2j%  
　　清理未付款to ask an account||to demand an account VBo=*gn,$  
"&W80,O3  
　　结清差额to balance the account with kIrb;bZ+l  
h8'
`g 0  
　　清算to settle an account||to liquidate an account||to square an account V^apDV\AV  
sN"<baZ  
　　审查帐目||监查帐目to audit an account hT go  
`)?N7g[\u  
　　检查帐目to examine an account y\k#83
aU|  
~Z-o2+xA  
　　转入A的帐户to charge the amount to As account
u0p[ltJ,  
qjDt6B^RO  
　　以计帐方式付款to pay on account -c4g;;%  
:J6 xYy$  
　　代理某人||为某人on ones account||on account of one i24t$7q  
3127 4O  
　　为自己计算||独立帐目on ones own account *!NxtB!LC  
x18(}4  
　　由某人收益并负风险on ones account and risk||for ones account and risk 5v5)vv.kd  
%>Q[j`9y  
　　由某人负担for ones account||for account of one ?&Ug" $v  
v9*31Jx  
　　按某人指示||列入某人帐户by order and for account of one [8jIu&tJf  
vj%3v4  
　　列入5月份帐目for May account z;wOtKl5r  
H Q:Y:  
　　编入某中帐项下to pass to the account of||to place to the account of #fy3i+  
\:-" ?  
　　寄出清算书to send in an account||to send in render an account 7D&O5Z=%+  
;x.5_Xw{.  
　　支票薄cheque book q{Ao j  
k@Qd:I;;  
　　支票陈票人cheque drawer U'@#n2p:k  
8Wba Hw_  
　　持票人cheque holder F/ o }5H  
0@yw#.j  
　　不记名支票cheque to bearer||bearer cheque G,e!!J  
ULH<FDot  
　　记名支票||认人支票cheque to order b|pp}il  
^ 6b27_=  
　　到期支票antedated cheque 1 HY K& ',  
=O%'qUj`q  
　　未到期支票postdated cheque !LM9  
~^bf1W[  
　　保付支票certified cheque TXT!Ae  
2q4-9vu  
　　未获兑现支票，退票returned cheque 6t=)1T   
RiG]-K:  
　　横线支票crossed cheque ;;S9kNp^v  
jr(|-!RVMN  
　　普通横线general crossing osn ,kD*  
XTJA"y  
　　特别横线special crossing mWF\h>]|.  
GXi)3I%  
　　空白支票blank cheque 
W[f%m0  
3aw-fuuIb  
　　失效支票，过期支票stale cheque yMEI^,0"  
OP|X-  
　　普通支票open cheque e(I;[G +%,  
4C[kj  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Rrrq>{D  
{A~3/M%74;  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges G<P/COI#M5  
!?" pnKb}  
　　支票换现金||兑现to cash a cheque +&r=XJ5:`p  
To
l V3  
　　清理票款to clear a cheque _yp<#q]  
s<;{q+1#  
　　保证兑现to certify a cheque YZAQt*x
 
]c1#_MW  
　　填写支票数额to fill up a cheque /IlO
  
mA#;6?6  
　　支票上划线to cross a cheque cSjX/%*!m  
cd`P'GDF  
　　开发支票to make out a cheque c_t7<  
_q4Yq'dI  
　　签发支票，开立支票to draw a cheque||to issue a cheque vuZ'Wo:S{  
?w&?P}e +  
　　透支支票to overdraw a cheque MAp#1+k  
#7"";"{z|  
　　背书支票to endorse a cheque Nxt`5kSx=  
4b+_|kYb  
　　请付票款||清付票款to pay a cheque||to honour a cheque x_9#:_S'  
Tkn8Wj  
　　支票退票to dishonour a cheque TrN
h,5+b  
q
;#bFPh  
　　拒付支票to refuse a cheque Md0`/F:+2  
G5lBCm   
　　拒付支票to stop payment of a cheque !^EA}N.u  
R2Lq??XA=  
　　提示要求付款to present for payment ]z2x`P^oI  
KO/#
t~  
　　见票即付持票人payable to bearer @V&HE:P  
t*fH&8(  
　　支付指定人payable to order iVo-z#  
)`S5>[6  
　　已过期||无效out of date||stale
fl40jo]  
.J=QWfqt  
　　请给出票人R/D||refer to drawer o?
+?@Xb'  
a@AIv"q  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 3#aLCpVla  
\tA
@A  
　　文字与数字不一致words and figures differ o}D }Q"=A  
X5-[v(/]  
　　支票时间已过account closed L=.@hs  
w
a!z:}]  
　　更改处应加盖印章alterations require initials =4L%A=]`  
TH55@1W,[  
　　时间已过effects not cleared ,|]k4F  
Fu% n8  
　　停止付款payment stopped } Fli   
D( y c  
　　支票毁损cheque mutilated R8YU#D (Q  
b8[ ayy  
　　汇款||寄钱to remit||to send money !Q,Dzv"7  
/(9.Fqe(  
　　寄票供取款||支票支付to send a cheque for payment mnw(x#%
P  
) r"7"i  
　　寄款人a remitter Hq&MePl[  
nITkgN:s  
　　收款人a remittee %|ioNXMu  
k4en/&  
　　国外汇票foreign Bill vg1E@rH
|}  
WpMm%G~'4t  
　　国内汇票inland Bill _bv9/#tR  
-zZb]8\E  
　　跟单汇票documentary bill 5 o[E8 c8  
tVNFulcz$  
　　空头汇票accommodation bill 1suP7o A;  
,>nf/c0.  
　　原始汇票original bill \K lY8\c[  
};'~@%U]/  
　　改写||换新票据renewed bill '#yIcV$  
}0>\ %C  
　　即期汇票sight bill||bill on demand @Hr1.f  
J:IAs:e`  
　　…days after date||…days after date…日后付款  61sEeM  
_^$F^}{&  
　　…months after date||…months after date…月后付款 zs'Jgm.v  
f'tQLF[r<  
　　见票后…日付款…days after sight||…days sight +O8}twt@  
 {+gK\N
z  
　　见票后…月付款…months after sight||…months sight %wGQu;re  
%+(fdk-k+  
　　同组票据set of bills &O5&pet  
oJc7az  
　　单张汇票sola of exchange||sole of exchange =A_{U(>  
fJ%A_N}  
　　远期汇票usance bill||bill at usance %4/X;w\3  
}!WuJz"  
　　长期汇票long bill Hx9lQ8  
)X6I#q8  
　　短期汇票short bill R78P](1\>  
~`0=-Qkd  
　　逾期汇票overdue bill uK[gI6M  
l5U^ lc  
　　宽限日期days of grace qIO)<5\[%d  
99[v/L>F  
　　电汇telegraphic transfer （T.T） =[)2DJC  
{y<E_y x1  
　　邮汇postal order||postal note （Am.）||post office order||money order H$,wg!kY!  
%D ,(S-Uj  
　　本票promissory note （P/N） K48QkZ_gY  
Fn;Gq-^7@  
　　押汇负责书||押汇保证书letter of hypothecation O5JG!bGE_F  
v5L#H=P  
　　副保||抵押品||付属担保物collateral security y* lAmO  
Oz=!EG|N  
　　担保书trust receipt||letter of indemnity .Txwp?};  
[t]q#+Zs  
　　承兑||认付acceptance Z}>+!Z  
|YrvY1d!  
　　单张承兑general acceptance K` <`l  
*C(q{|f  
　　有条件承兑qualified acceptance i6k~j%0m  
::Pf\Lb>  
　　附条件认付conditional acceptance eS2VLVxu  
=jvN8R*[  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】