[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 gHg=G+Q@  
n1s
YD6u<&  
　　往来帐目account current %HUex 6!  
`i.BB jx`  
　　现在往来帐||存款额current accout a(gXvgrf[  
(RddR{mX  
　　销货帐account sales 6'^_ *n  
1m*)MZ)  
　　共同计算帐项joint account cOVj @z  
)~ (*q  
　　未决帐项outstanding account TeHJj`rdAU  
8A>OQR  
　　贷方帐项credit account||creditor account >8f~2dH2%  
-D`1z?zHra  
　　借方帐项debit account||debtor account dGUP|O  
2"IV  
　　应付帐||应付未付帐account payable 2W,9HSu8  
^O07GYF  
　　应收帐||应收未收帐account receivable _ Mw3>GNl  
[LYO'-g^F#  
　　新交易||新帐new account ZQ`8RF *v  
RkYdK$|K  
　　未决帐||老帐old account j4$nr=d.6  
=U]9>  
　　现金帐cash account 8 v/H;65  
I,-n[k\J  
　　流水帐running account $L*gtZ  
uNyU]@R<W  
　　暂记帐||未定帐suspense account ;ku
>_sG-  
~KK} $iM  
　　过期帐||延滞帐overdue account||pastdue account 'RjEdLrI  
Qi18q|l8v  
　　杂项帐户sundry account 7^gO>2~  
m#_B
F#  
　　详细帐单||明细表detail account DbMVbgz<e  
Q]WBH_j  
　　呆帐bad account ynIe4b  
`<7\Zl  
　　会计项目title of account ..N6]u  
x3+ -wv  
　　会计薄||帐薄account-book f
n}E1w  
"qmSwdM  
　　营业报告书||损益计算表account of budiness||business report cYSn    
wm5&5F4:  
　　借贷细帐||交验帐account rendered m?e/MQr  
q[s,
q3n~  
　　明细帐account stated b}! cEJY  
DyC*nE;  
　　与…银行开立一户头to open an account with f_c\uN@f  
T?8BAxC?K  
　　与…银行建立交易to keep account with X=QX9Ux?^  
hek+zloB+  
　　继续记帐to keep account ufXWK3~\  
l2F#^=tp  
　　与…有交易to have an account with H:.~! r  
Phn^0 iF
 
　　作成会计帐||有往来帐项to make out an account with MJ}{Q1|*  
9D3W_eIc  
　　清算||清理债务to make up an account .j4y0dh33  
UC`h o%OBF  
　　清洁帐目||与…停止交易to close ones account with <*5S7)]BP  
 2E*=EjGV  
　　结帐to close an account ex>7f%\  
g QBS#NY  
　　清理未付款to ask an account||to demand an account ]it. R-  
b|i4me@  
　　结清差额to balance the account with zyPb\/  
+`d92Tz  
　　清算to settle an account||to liquidate an account||to square an account 13?:a[~=Y  
z^9oaoTl  
　　审查帐目||监查帐目to audit an account 64'2ICf#m  
P^te
 
　　检查帐目to examine an account mV}b Q^*?Z  
[n"eD4)K|  
　　转入A的帐户to charge the amount to As account "51/,D  
j/t%7,  
　　以计帐方式付款to pay on account bB<S4@jF8z  
ilL%  
　　代理某人||为某人on ones account||on account of one OY1bFIE  
Z_GGH2u  
　　为自己计算||独立帐目on ones own account 8F[];LF>  
0>Y3x
Nb  
　　由某人收益并负风险on ones account and risk||for ones account and risk %{ BV+&  
:!Ci#[g  
　　由某人负担for ones account||for account of one qJG;`Ugl:  
-r*|N.5c  
　　按某人指示||列入某人帐户by order and for account of one qc(e3x  
N82 6xvA  
　　列入5月份帐目for May account ,7V?Kj  
SPqJ [F  
　　编入某中帐项下to pass to the account of||to place to the account of QGN+f)  
 ?s,oH  
　　寄出清算书to send in an account||to send in render an account +3o vO$g  
lw3H 8[  
　　支票薄cheque book ;Z*rY?v  
"G%S m")  
　　支票陈票人cheque drawer jU-LT8y:  
JV_`E_!  
　　持票人cheque holder b36{vcs~  
Bw;isMx7  
　　不记名支票cheque to bearer||bearer cheque 2S7BzZ/  
|&K;*g|a  
　　记名支票||认人支票cheque to order JWHsTnB  
+pYgh8w@  
　　到期支票antedated cheque h[dJNawL  
b@J"b(  
　　未到期支票postdated cheque U cv7`W gr  
Y T-ua{.^  
　　保付支票certified cheque 
P[fy  
0_qr7Ui8(  
　　未获兑现支票，退票returned cheque |ru!C(  
8(`e\)%l0  
　　横线支票crossed cheque }"+"nf5h  
xY?p(>(  
　　普通横线general crossing "d<ucj  
<,$*(dX)(  
　　特别横线special crossing e(wc [bv  
zuNm!$  
　　空白支票blank cheque >V8!OaY5n  
\JPMGcL  
　　失效支票，过期支票stale cheque y)KIz  
 IZrcn  
　　普通支票open cheque 62nmm/c  
!84Lvg0&  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount yW?
-Z[  
4U\>TFO  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 6<@mBZ  
X8v)yDt
w  
　　支票换现金||兑现to cash a cheque O-[YU%K3?  
r1F5'?NZ(0  
　　清理票款to clear a cheque Le
a4-Gc  
AAfhh5i  
　　保证兑现to certify a cheque : F3UJ[V  
. AA# G  
　　填写支票数额to fill up a cheque YKUAI+ks  
(
,sz.  
　　支票上划线to cross a cheque y~*B%KnEQy  
{8mJ<b>VA  
　　开发支票to make out a cheque H.M: cD:  
8;` B3N7  
　　签发支票，开立支票to draw a cheque||to issue a cheque &LI q?  
=W2.Nc  
　　透支支票to overdraw a cheque UxMy8}w!y  
*0oa2fz%  
　　背书支票to endorse a cheque E`La O  
c611&  
　　请付票款||清付票款to pay a cheque||to honour a cheque sRLjKi2D  
D(Z#um8n  
　　支票退票to dishonour a cheque wx-&(f   
Ho}*Bn~i
c  
　　拒付支票to refuse a cheque GR(m+%Vw!  
7V^j9TC  
　　拒付支票to stop payment of a cheque JK,^:tgm  
O.#Rr/+)  
　　提示要求付款to present for payment iLQO .'{U  
;~ Xjk  
　　见票即付持票人payable to bearer .+Q1h61$T  
T-n>+G{  
　　支付指定人payable to order 7#"y mE  
;s
~xS*(C  
　　已过期||无效out of date||stale j/O9LygB  
(=rDt
93J  
　　请给出票人R/D||refer to drawer 9FC_B+7  
vR#MUKfh  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ?mV2|;  
-mO<(wfV>  
　　文字与数字不一致words and figures differ 5Th\wTh04  
!<h9XccN  
　　支票时间已过account closed ~Gc@#Msj  
8W Lh7[  
　　更改处应加盖印章alterations require initials (j:[<U
  
 S\ ZCZ0  
　　时间已过effects not cleared aA*h*  
 ZJ)>gV  
　　停止付款payment stopped 6_8yQ  
]ml'd  
　　支票毁损cheque mutilated /QlzWson  
CXu$0DQ(  
　　汇款||寄钱to remit||to send money |]:6IuslJ  
|VE.khq#  
　　寄票供取款||支票支付to send a cheque for payment q}'<[Wg  
R/B/|x  
　　寄款人a remitter tOF8v8Hd  
l YdATM(h  
　　收款人a remittee rWJRoGk/  
x`p908S^  
　　国外汇票foreign Bill ^755LW  
$rjm MSxi  
　　国内汇票inland Bill 9l[C&0w#\  
<vs*aFq  
　　跟单汇票documentary bill lZ"C~B}9:I  
),o=~,v:  
　　空头汇票accommodation bill S=L#8CID  
~y 2joStx  
　　原始汇票original bill 1)xj 'n  
b V_<5PHP  
　　改写||换新票据renewed bill , P1m#  
v-F|#4Q=ut  
　　即期汇票sight bill||bill on demand F_}y[Yn^  
IAmMO[9H  
　　…days after date||…days after date…日后付款 e=tM=i"  
!t)uRJ   
　　…months after date||…months after date…月后付款 <X5V]f  
fA V.Mj-  
　　见票后…日付款…days after sight||…days sight oY\;KPz  
:E|+[}|  
　　见票后…月付款…months after sight||…months sight kDiR2K&  
H?=[9?1wI5  
　　同组票据set of bills 5P('SFq'=  
O"[#g  
　　单张汇票sola of exchange||sole of exchange W"~"R  
z`J-J*R>d  
　　远期汇票usance bill||bill at usance je:J`4k$  
!*wd d8
 
　　长期汇票long bill DfOigLG*  
#)
T'a  
　　短期汇票short bill *MWI`=c  
#Guwbg  
　　逾期汇票overdue bill v49i.c9  
F9IPA%  
　　宽限日期days of grace ~vZ1.y4  
aXbj pb+  
　　电汇telegraphic transfer （T.T） N9H q Fp  
hz2f7g  
　　邮汇postal order||postal note （Am.）||post office order||money order v`jFWq8I,  
x;7p75Wm  
　　本票promissory note （P/N） TU| 0I  
`Z`o[]%  
　　押汇负责书||押汇保证书letter of hypothecation 7,{!a56zX  
(elkk#  
　　副保||抵押品||付属担保物collateral security ^'vWv C  
>ZAn2s  
　　担保书trust receipt||letter of indemnity 'Te'wh=Y  
2Aq+:ud)P  
　　承兑||认付acceptance iqTmgE-  
-,"eN}P^  
　　单张承兑general acceptance x}7Xd P.2$  
Bo*Wm w  
　　有条件承兑qualified acceptance !6+V  
UXS+GAWU  
　　附条件认付conditional acceptance i?F~]8  
m`,h nDp  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】