[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 ['8!qr  
xGTP;NT_H  
　　往来帐目account current !EUan  
z'T)=ycT  
　　现在往来帐||存款额current accout lL1k.&|5m  
I>L-1o|^  
　　销货帐account sales 8-<:
i  
=X.LA%Sf=u  
　　共同计算帐项joint account uqz]J$
 
D}8EERb  
　　未决帐项outstanding account |5Xq0nvCe  
__mF?m  
　　贷方帐项credit account||creditor account jZ NOt  
W9NX=gE4  
　　借方帐项debit account||debtor account cwiX8e"3  
quY:pqG38q  
　　应付帐||应付未付帐account payable N F)~W#  
#o1=:PQaC  
　　应收帐||应收未收帐account receivable H":oNpfb  
6Gf?m;  
　　新交易||新帐new account 6@DF  
%^RN#_ro(3  
　　未决帐||老帐old account MEB it  
<b,~:9*?  
　　现金帐cash account pz"0J_xDM  
@)J+,tg/7  
　　流水帐running account 8WnwQ%;m?  
 *6q5S4 r  
　　暂记帐||未定帐suspense account &b:1I7Cp*  
.Wjs~0c  
　　过期帐||延滞帐overdue account||pastdue account 13taFVdU  
@S|XGf  
　　杂项帐户sundry account wI(M^8F_Mf  
Xh56T^,2  
　　详细帐单||明细表detail account -GxaV #{  
A~-b!Grf  
　　呆帐bad account UX7t`l2R  
<)1qt
9  
　　会计项目title of account dAuJXGo  
s{1sE)_  
　　会计薄||帐薄account-book 1I:+MBGin  
;^Dpl'v%\  
　　营业报告书||损益计算表account of budiness||business report }_ 9Cxji  
F6z%VWU  
　　借贷细帐||交验帐account rendered ~@}Bi@*  
% >=!p  
　　明细帐account stated !r<pmr3f@7  
50X([hIr  
　　与…银行开立一户头to open an account with $< JaLS  
|ZmUNiAa  
　　与…银行建立交易to keep account with { ;2PL^i  
dkz=CY3p%X  
　　继续记帐to keep account a|X a3E  
lnjXDoVb<  
　　与…有交易to have an account with v/_  
DMOMh#[  
　　作成会计帐||有往来帐项to make out an account with \.-bZ$  
Z.Lc>
7o  
　　清算||清理债务to make up an account 'tH_p  
-q

Ga]a  
　　清洁帐目||与…停止交易to close ones account with ;=MU';o  
F%RRd/'  
　　结帐to close an account `x*Pof!Io  
?{ryGhb~  
　　清理未付款to ask an account||to demand an account p
;>ec:z3M  
%V7at7>o  
　　结清差额to balance the account with 4\iOeZR f  
H* PSR  
　　清算to settle an account||to liquidate an account||to square an account WvY? +JXJ  
=%TWX[w  
　　审查帐目||监查帐目to audit an account .[I
Cx  
!2f[}.6+  
　　检查帐目to examine an account &O
H={Au  
xqu }cz  
　　转入A的帐户to charge the amount to As account b0Ps5G\ u  
s
{*[]!  
　　以计帐方式付款to pay on account ]>5/PD,wWy  
a.k.n<  
　　代理某人||为某人on ones account||on account of one :74y!  
u7>],<  
　　为自己计算||独立帐目on ones own account ?67Y-\}   
cK(C&NK  
　　由某人收益并负风险on ones account and risk||for ones account and risk )"7iJb<E  
\!.B+7t=I  
　　由某人负担for ones account||for account of one *nkoPVpC  
1~NT.tY  
　　按某人指示||列入某人帐户by order and for account of one KW pVw!  
@niHl  
　　列入5月份帐目for May account |ATvS2  
EM(g mWHij  
　　编入某中帐项下to pass to the account of||to place to the account of YJT&{jYi  
V17%=bCZ5[  
　　寄出清算书to send in an account||to send in render an account 52Z2]T c,  
w;4<h8Wn5  
　　支票薄cheque book m[~y@7AK<  
,/Z%@-rF  
　　支票陈票人cheque drawer ,is3&9  
EE06h-ns  
　　持票人cheque holder aC8} d  
RbOUfD(J4  
　　不记名支票cheque to bearer||bearer cheque y51e%n$  
s<<ooycBrQ  
　　记名支票||认人支票cheque to order 7x|9n  
ZbW17@b  
　　到期支票antedated cheque 6]WAUK%h  
"jKY1*?  
　　未到期支票postdated cheque <l
Pm1/8  
)Q&(f/LT  
　　保付支票certified cheque |4;Fd9q^m  
ct Z uA+  
　　未获兑现支票，退票returned cheque ) j#`r/  
l[0RgO* S  
　　横线支票crossed cheque PR#exm&  
FrfM3x6UM  
　　普通横线general crossing |6sp/38#p  
>* f-Wde  
　　特别横线special crossing Q4#m\KK;i9  
LM<qT-/qs  
　　空白支票blank cheque -A^_{4X  
c<B/V0]  
　　失效支票，过期支票stale cheque uP)'F
I  
pZ.ecZe/  
　　普通支票open cheque > PRFWO  
/=nJRC3.  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 2j[=\K]  
C!<Ou6}!b  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6jD=F ^jw  
fgp]x&5Q  
　　支票换现金||兑现to cash a cheque l`lk-nb  
cJ=6r :  
　　清理票款to clear a cheque ^,TO#%$iE  
G:<aB  
　　保证兑现to certify a cheque RLjc&WhzXu  
iy.p n  
　　填写支票数额to fill up a cheque BO?%'\  
gV's=c
Q  
　　支票上划线to cross a cheque  ~d.Y& b  
Ju@c~Xm  
　　开发支票to make out a cheque nfbR P t  
:%=Xm   
　　签发支票，开立支票to draw a cheque||to issue a cheque O3,jg|,  
Xx~Bp+  
　　透支支票to overdraw a cheque ~g]Vw4pv  
z#wkiCRYm  
　　背书支票to endorse a cheque 8b&/k8i:  
_`j7clEz  
　　请付票款||清付票款to pay a cheque||to honour a cheque {UI+$/v#  
I5p? [  
　　支票退票to dishonour a cheque Z"xvh81P  
z\W64^'"Z  
　　拒付支票to refuse a cheque NIry)'"  
rH Lm\3  
　　拒付支票to stop payment of a cheque Jq-]7N%k/  
X'Xx"M  
　　提示要求付款to present for payment /hR&8 `\\  
<dtGK~_  
　　见票即付持票人payable to bearer m.rmM`  
Dcgo%F-W  
　　支付指定人payable to order Dw.J2>uj  
cKI9#t_  
　　已过期||无效out of date||stale IFL*kB   
CY5Z{qiX  
　　请给出票人R/D||refer to drawer =
&]g "a'  
IM'r8
V  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds .uZ3odMlx  
%J?xRv!  
　　文字与数字不一致words and figures differ PJ%C N(0  
QA `sx
 
　　支票时间已过account closed <iC(`J$D  
Ee! 4xg  
　　更改处应加盖印章alterations require initials +7.',@8_V  
U%QI a TN*  
　　时间已过effects not cleared kbQ>a5`,x  
A?P_DA  
　　停止付款payment stopped AQvudx
)@"  
Bnxm HGP#&  
　　支票毁损cheque mutilated jV1.Yz(`  
uw_Y\F-$  
　　汇款||寄钱to remit||to send money ^jZbo{  
8Fu(Ft^9  
　　寄票供取款||支票支付to send a cheque for payment ea 'D td  
SY\ gXO8k  
　　寄款人a remitter 
~B?y{  
qo bc<-  
　　收款人a remittee 1>h]{%I  
?k{?GtSs  
　　国外汇票foreign Bill ;?p>e
'  
}S-O&Z  
　　国内汇票inland Bill sDlO#  
S2&4g/  
　　跟单汇票documentary bill sUQ@7sTj  
%
dVZ0dl  
　　空头汇票accommodation bill VpDbHAg  
7Ak6,BuI%  
　　原始汇票original bill  x'<X!gw  
+ye3HGD  
　　改写||换新票据renewed bill HIZe0%WPw  
H*CW1([  
　　即期汇票sight bill||bill on demand rjYJs*#   
lRFYx?y  
　　…days after date||…days after date…日后付款 )jP 1or  
Vt#.eL)Ee  
　　…months after date||…months after date…月后付款 Tyx_/pJT  
LZY"3Jn[nQ  
　　见票后…日付款…days after sight||…days sight X l5 A 'h  
(O3nL.  
　　见票后…月付款…months after sight||…months sight x7[BK_ SY  
eeB{c.#  
　　同组票据set of bills ZUd
-<y  
}o`76rDN  
　　单张汇票sola of exchange||sole of exchange 37o;;
 
AoxA+.O  
　　远期汇票usance bill||bill at usance 3a'<*v<xw  
wbl&  
　　长期汇票long bill @K-">f  
q(84+{>B  
　　短期汇票short bill uVrd i?3  
Lp9E:D->  
　　逾期汇票overdue bill wf<M)Rs|  
.?$gpM?i  
　　宽限日期days of grace P&LsVR{#  
9\7en%(M  
　　电汇telegraphic transfer （T.T） ew4U)2J+  
H4+i.*T#  
　　邮汇postal order||postal note （Am.）||post office order||money order 6=Otq=WH  
S)@j6(HC4  
　　本票promissory note （P/N） =UWI9M*sz  
4o[{>gW  
　　押汇负责书||押汇保证书letter of hypothecation Nj/ x. X  
Z7Hbj!d/Sz  
　　副保||抵押品||付属担保物collateral security w``U=sfmV  
]D\D~!R  
　　担保书trust receipt||letter of indemnity A.w.rVDD  
SE*g;Cvg1  
　　承兑||认付acceptance 7@W>E;go  
(#c:b  
　　单张承兑general acceptance vnuN6M{  
& 1f+,  
　　有条件承兑qualified acceptance c-sfg>0^  
}Zp,+U*"  
　　附条件认付conditional acceptance 1?l1:}^L  
3ckclO\|>  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】