[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|+o-[e8O  
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　　往来帐目account current m` r(p"  
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　　现在往来帐||存款额current accout jo@J}`\Zt  
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　　销货帐account sales UFuX@Lu0  
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　　共同计算帐项joint account H$4:lH&(  
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　　未决帐项outstanding account 7D5]G-}x.  
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　　贷方帐项credit account||creditor account  ;4~hB  
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　　借方帐项debit account||debtor account f& '  
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　　应付帐||应付未付帐account payable B^9j@3Ux  
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　　应收帐||应收未收帐account receivable q'82q Y  
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　　新交易||新帐new account 4{`{WI{  
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　　未决帐||老帐old account Ph>%7M%  
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　　现金帐cash account o"#\ >  
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　　流水帐running account }`~+]9<  
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　　暂记帐||未定帐suspense account ea')$gR  
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　　过期帐||延滞帐overdue account||pastdue account <UQbt N-B\  
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　　杂项帐户sundry account S^\Vgi(  
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　　详细帐单||明细表detail account 'q:`? nJ^  
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　　呆帐bad account )+2hl  
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　　会计项目title of account ~R92cH>L  
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　　会计薄||帐薄account-book )hfpwdQ  
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　　营业报告书||损益计算表account of budiness||business report 0KOgw*>_  
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　　借贷细帐||交验帐account rendered 65Yv4pNL  
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　　明细帐account stated *bA.zmzM  
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　　与…银行开立一户头to open an account with ;;N9>M?b  
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　　与…银行建立交易to keep account with !d0kV,F:  
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　　继续记帐to keep account :G%61x&=Zc  
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　　与…有交易to have an account with pg)WKbV  
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　　作成会计帐||有往来帐项to make out an account with | h#u^v3   
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　　清算||清理债务to make up an account x+@rg];m  
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　　清洁帐目||与…停止交易to close ones account with j+ 0I-p  
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　　结帐to close an account & FN.:_E  
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　　清理未付款to ask an account||to demand an account u 5f9Jw}  
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　　结清差额to balance the account with ,wAF:7'  
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　　清算to settle an account||to liquidate an account||to square an account RdRp.pb8  
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　　审查帐目||监查帐目to audit an account 5taT5?n2  
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　　检查帐目to examine an account ^sLdAC  
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　　转入A的帐户to charge the amount to As account |H+UOEiv,p  
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　　以计帐方式付款to pay on account C1 GKLl~  
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　　代理某人||为某人on ones account||on account of one ;u46Z   
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　　为自己计算||独立帐目on ones own account K^<BW
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　　由某人收益并负风险on ones account and risk||for ones account and risk #fn)k1  
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　　由某人负担for ones account||for account of one P P33i@G  
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　　按某人指示||列入某人帐户by order and for account of one K} X&AJ5A  
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　　列入5月份帐目for May account dk4CpN  
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　　编入某中帐项下to pass to the account of||to place to the account of 30 T)!y  
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　　寄出清算书to send in an account||to send in render an account DAr1 C+Dy  
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　　支票薄cheque book 0rs"o-s<  
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　　支票陈票人cheque drawer y(yHt=r  
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　　持票人cheque holder XW)l DiJl  
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　　不记名支票cheque to bearer||bearer cheque q Y?j#fzi  
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　　记名支票||认人支票cheque to order R=2
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　　到期支票antedated cheque h_,i&d@(  
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　　未到期支票postdated cheque ShP^A"Do  
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　　保付支票certified cheque +.b,AqJ/  
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　　未获兑现支票，退票returned cheque hT&Y#fh  
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　　横线支票crossed cheque q01wbO3-"  
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　　普通横线general crossing ]dmrkZz:  
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　　特别横线special crossing `MN4uC  
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　　空白支票blank cheque RmeD$>7  
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　　失效支票，过期支票stale cheque ?(F6#"
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　　普通支票open cheque )e=D(qd  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount Zbt.t]N  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges pG^  
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　　支票换现金||兑现to cash a cheque rCbDu&k]  
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　　清理票款to clear a cheque ;LPfXpR  
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　　保证兑现to certify a cheque P90yI  
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　　填写支票数额to fill up a cheque /1V xc 6  
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　　支票上划线to cross a cheque U175{N%3  
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　　开发支票to make out a cheque l<LP&  
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　　签发支票，开立支票to draw a cheque||to issue a cheque H.|#c^I  
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　　透支支票to overdraw a cheque y@:h4u"3  
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　　背书支票to endorse a cheque lH x^D;m6  
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　　请付票款||清付票款to pay a cheque||to honour a cheque M2>Vj/  
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　　支票退票to dishonour a cheque .B]MpmpK  
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　　拒付支票to refuse a cheque n,V[eW#m'L  
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　　拒付支票to stop payment of a cheque ^Y>F|;M#  
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　　提示要求付款to present for payment HV!m8k=6  
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　　见票即付持票人payable to bearer oWim}Er=  
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　　支付指定人payable to order ?FeYN+qR  
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　　已过期||无效out of date||stale 9~5
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　　请给出票人R/D||refer to drawer rb2S7k0{  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds n.`($yR_  
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　　文字与数字不一致words and figures differ qo90t{|c  
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　　支票时间已过account closed ,.83m%i  
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　　更改处应加盖印章alterations require initials 6Z6'}BDP  
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　　时间已过effects not cleared U0 Yll4E  
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　　停止付款payment stopped HZzDVCU  
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　　支票毁损cheque mutilated L%*!`T
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　　汇款||寄钱to remit||to send money fo*2:?K&  
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　　寄票供取款||支票支付to send a cheque for payment [fya)}  
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　　寄款人a remitter c)TPM/>(p  
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　　收款人a remittee BOb">6C  
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　　国外汇票foreign Bill |"X*@s\'  
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　　国内汇票inland Bill }{K) 4M  
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　　跟单汇票documentary bill AW%#O\N  
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　　空头汇票accommodation bill Ga-k  
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　　原始汇票original bill ~rE|%o  
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　　改写||换新票据renewed bill ?mwt~_s9  
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　　即期汇票sight bill||bill on demand iW]j9}t  
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　　…days after date||…days after date…日后付款 &=@IzmA  
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　　…months after date||…months after date…月后付款  acajHs  
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　　见票后…日付款…days after sight||…days sight GfxZ'VIn  
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　　见票后…月付款…months after sight||…months sight >a!/QMh  
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　　同组票据set of bills
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　　单张汇票sola of exchange||sole of exchange vjbASFF0=  
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　　远期汇票usance bill||bill at usance -/wtI   
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　　长期汇票long bill Dzpq_F!;V  
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　　短期汇票short bill :T^a&)aL%  
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　　逾期汇票overdue bill \#2 Z)Kz  
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　　宽限日期days of grace g+8OekzB5  
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　　电汇telegraphic transfer （T.T） jnkR}wAA  

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　　邮汇postal order||postal note （Am.）||post office order||money order bQzZy5,  
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　　本票promissory note （P/N） -V*R\,>  
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　　押汇负责书||押汇保证书letter of hypothecation WA<v9#m  
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　　副保||抵押品||付属担保物collateral security fbyd"(V8r  
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　　担保书trust receipt||letter of indemnity 8 `v-<J  
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　　承兑||认付acceptance !4ocZmj\  
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　　单张承兑general acceptance HDz5&7* .  
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　　有条件承兑qualified acceptance S pIv#?  
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　　附条件认付conditional acceptance #>a\>iKQ2q  
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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】