[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 t*a*v;iz  
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　　往来帐目account current .IH@_iX  
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　　现在往来帐||存款额current accout +qdIj] v  
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　　销货帐account sales -jVaS wt  
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　　共同计算帐项joint account ?]W~ qgA  
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　　未决帐项outstanding account ^S#\O>GHP  
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　　贷方帐项credit account||creditor account *"5N>F[L  
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　　借方帐项debit account||debtor account jJUGZVM6)  
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　　应付帐||应付未付帐account payable ,!I?)hwOC  
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　　应收帐||应收未收帐account receivable %GX uuE}mX  
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　　新交易||新帐new account ?Q96,T-) c  
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　　未决帐||老帐old account +5HnZ?E\  
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　　现金帐cash account z
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　　流水帐running account ^q
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　　暂记帐||未定帐suspense account eyT>wma0  
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　　过期帐||延滞帐overdue account||pastdue account 4mN].X[,  
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　　杂项帐户sundry account dn
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　　详细帐单||明细表detail account Xnv@H:$mxk  
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　　呆帐bad account sno`=+|U]  
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　　会计项目title of account bVoU|`c  
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　　会计薄||帐薄account-book 5@`F.F
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　　营业报告书||损益计算表account of budiness||business report b!0DH[XKV  
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　　借贷细帐||交验帐account rendered | h&<_9  
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　　明细帐account stated 7tSJniB  
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　　与…银行开立一户头to open an account with  7%}a
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　　与…银行建立交易to keep account with t;8\fIW5  
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　　继续记帐to keep account &{%MjKJ._  
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　　与…有交易to have an account with 'K@-Z]  
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　　作成会计帐||有往来帐项to make out an account with HH)"]E5  
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　　清算||清理债务to make up an account vSO T*0r  
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　　清洁帐目||与…停止交易to close ones account with ' .B.V?7  
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　　结帐to close an account cjuZBFl  
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　　清理未付款to ask an account||to demand an account CI`N8 f=v  
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　　结清差额to balance the account with gH %y  
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　　清算to settle an account||to liquidate an account||to square an account &lAQ &  
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　　审查帐目||监查帐目to audit an account H@{Objh
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　　检查帐目to examine an account R A:jzht  
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　　转入A的帐户to charge the amount to As account g\Wj+el}  
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　　以计帐方式付款to pay on account Lf. 1>s  
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　　代理某人||为某人on ones account||on account of one Bv$UFTz  
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　　为自己计算||独立帐目on ones own account ?GdsOg^  
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　　由某人收益并负风险on ones account and risk||for ones account and risk V!4a*,Pz  
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　　由某人负担for ones account||for account of one #,L~w  
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　　按某人指示||列入某人帐户by order and for account of one '-vE%U@<  
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　　列入5月份帐目for May account DkgUvn/S  
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　　编入某中帐项下to pass to the account of||to place to the account of V8hO 8  
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　　寄出清算书to send in an account||to send in render an account y4@gGC=  
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　　支票薄cheque book H}Ucrv:  
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　　支票陈票人cheque drawer fW?
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　　持票人cheque holder 9#7J:PfZ<  
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　　不记名支票cheque to bearer||bearer cheque p3c"ZPO~z  
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　　记名支票||认人支票cheque to order y,E.SB  
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　　到期支票antedated cheque 3JO]f5  
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　　未到期支票postdated cheque TBCp L]QT  
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　　保付支票certified cheque h}Rx_d  
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　　未获兑现支票，退票returned cheque A`[@8  
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　　横线支票crossed cheque xzsdG?P  
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　　普通横线general crossing hmpr%(c`  
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　　特别横线special crossing s"%lFA"-  
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　　空白支票blank cheque 1@>$ Gcc  
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　　失效支票，过期支票stale cheque mM_ k^4:  
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　　普通支票open cheque A
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zd!U')5/  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7I9aG.;  
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　　支票换现金||兑现to cash a cheque ! zL1;d  
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　　清理票款to clear a cheque f>2MI4nMG  
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　　保证兑现to certify a cheque -MBV$:_R  
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　　填写支票数额to fill up a cheque s@8w-]"  
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　　支票上划线to cross a cheque E5</h"1  
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　　开发支票to make out a cheque !4(zp;W Y^  
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　　签发支票，开立支票to draw a cheque||to issue a cheque GbI- SbE  
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　　透支支票to overdraw a cheque QA3/
 
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　　背书支票to endorse a cheque kV;fD$iW;  
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　　请付票款||清付票款to pay a cheque||to honour a cheque 'n;OB4  
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　　支票退票to dishonour a cheque g%nl!dgS  
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　　拒付支票to refuse a cheque x79Ha,  
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　　拒付支票to stop payment of a cheque &V7M}@  
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　　提示要求付款to present for payment /,@p\Ae5  
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　　见票即付持票人payable to bearer x3 >  
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　　支付指定人payable to order 30>3 !Xqa
 
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　　已过期||无效out of date||stale 8CbXMT  
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　　请给出票人R/D||refer to drawer lf(`SYQnOY  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds {vEOn-(7  
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　　文字与数字不一致words and figures differ ntFT>g{ B  
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　　支票时间已过account closed nKa$1RMO  
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　　更改处应加盖印章alterations require initials J(DN!  
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　　时间已过effects not cleared #>lG7Ns|4  
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　　停止付款payment stopped a.N{-2ptH  
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　　支票毁损cheque mutilated ^9Qy/Er'  
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　　汇款||寄钱to remit||to send money %yBB?cp+_  
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　　寄票供取款||支票支付to send a cheque for payment -Eu6U`"(  
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　　寄款人a remitter 86]p#n_>Fv  
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　　收款人a remittee 7frTTSZ  
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　　国外汇票foreign Bill *Kdda} J+  
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　　国内汇票inland Bill A,sr[Pa@  
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　　跟单汇票documentary bill .7K7h^*F  
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　　空头汇票accommodation bill ^[:p|U2mA  
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　　原始汇票original bill /1U e?)g  
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　　改写||换新票据renewed bill 2hzsKkrA {  
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　　即期汇票sight bill||bill on demand 9IX/wm"  
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　　…days after date||…days after date…日后付款 S$QG.K:<!  
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　　…months after date||…months after date…月后付款 If\fLhM  
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　　见票后…日付款…days after sight||…days sight :q#Xq;Wp  
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　　见票后…月付款…months after sight||…months sight ZK>WW  
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　　同组票据set of bills 'Lu__NfN  
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　　单张汇票sola of exchange||sole of exchange j~!X;PV3  
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　　远期汇票usance bill||bill at usance 293M\5:  
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　　长期汇票long bill : |>Gc39`t  
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　　短期汇票short bill :Nz9xD$S5  
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　　逾期汇票overdue bill B)0i:"q  
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　　宽限日期days of grace oH_;4QU4y  
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　　电汇telegraphic transfer （T.T） +0OLc2 )w  
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　　邮汇postal order||postal note （Am.）||post office order||money order J:Q a5MTWp  
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　　本票promissory note （P/N） EM[WK+9>I{  
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　　押汇负责书||押汇保证书letter of hypothecation q^Y-}=w  
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　　副保||抵押品||付属担保物collateral security s,]z[ qB#$  
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　　担保书trust receipt||letter of indemnity >Wv;R2|  
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　　承兑||认付acceptance x^y'P<ypw  
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　　单张承兑general acceptance ]7RD"}  
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　　有条件承兑qualified acceptance / G7vwC  
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　　附条件认付conditional acceptance Z'.AAOG  
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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】