[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 )b92yP{  
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　　往来帐目account current iNJAZ6@+  
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　　现在往来帐||存款额current accout o?wt$j-  
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　　销货帐account sales B+46.bIH  
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　　共同计算帐项joint account wAh#   
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　　未决帐项outstanding account TatMf;?h&  
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　　贷方帐项credit account||creditor account -k {Jp/-D  
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　　借方帐项debit account||debtor account
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　　应付帐||应付未付帐account payable j"hASBTgp  
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　　应收帐||应收未收帐account receivable C[8KlD  
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　　新交易||新帐new account 3dG4pl~  

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　　未决帐||老帐old account $<OhGk-  
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　　现金帐cash account s;1e0 n  
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　　流水帐running account y|sma;D  

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　　暂记帐||未定帐suspense account [Oy >R  
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　　过期帐||延滞帐overdue account||pastdue account K-(;D4/sQE  
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　　杂项帐户sundry account !ZrB^?sO  
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　　详细帐单||明细表detail account Ttv'k*$cP  
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　　呆帐bad account GN%(9N'W  
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　　会计项目title of account m r4b  
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　　会计薄||帐薄account-book |C D}<r(N  
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　　营业报告书||损益计算表account of budiness||business report !8$RBD %  
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　　借贷细帐||交验帐account rendered hhmGv9P  
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　　明细帐account stated ><Uk*mwL  
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　　与…银行开立一户头to open an account with 0=;YnsY  
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　　与…银行建立交易to keep account with l~1AT%  
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　　继续记帐to keep account SRCOs1(EK9  
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　　与…有交易to have an account with >Z\BfH  
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　　作成会计帐||有往来帐项to make out an account with te'*<HM  
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　　清算||清理债务to make up an account 0{ R/<N  
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　　清洁帐目||与…停止交易to close ones account with c3k|G<C2  
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　　结帐to close an account (1){A8=?o  
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　　清理未付款to ask an account||to demand an account Y8ehmz|g]J  
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　　结清差额to balance the account with Qb`C)Nh:  
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　　清算to settle an account||to liquidate an account||to square an account 6vp0*ww  
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　　审查帐目||监查帐目to audit an account <4mQ*6  
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　　检查帐目to examine an account V8"Wpl9Cz  
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　　转入A的帐户to charge the amount to As account )^ <3\e  
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　　以计帐方式付款to pay on account iZ;TYcT  
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　　代理某人||为某人on ones account||on account of one l`gTU?<xd  
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　　为自己计算||独立帐目on ones own account Y\?j0X;  
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　　由某人收益并负风险on ones account and risk||for ones account and risk Kt `  
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　　由某人负担for ones account||for account of one `= "v>qN2\  
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　　按某人指示||列入某人帐户by order and for account of one z{?
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　　列入5月份帐目for May account }*kJ-q&0  
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　　编入某中帐项下to pass to the account of||to place to the account of _Bk U+=|J  
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　　寄出清算书to send in an account||to send in render an account ,7,;twKz  
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　　支票薄cheque book QzthTX<  
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　　支票陈票人cheque drawer nNn56&N]  
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　　持票人cheque holder #*
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　　不记名支票cheque to bearer||bearer cheque % vS8?nG  
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　　记名支票||认人支票cheque to order /f3m)pT  
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　　到期支票antedated cheque 0BTLcEqgZ  
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　　未到期支票postdated cheque |}S1o0v{(a  
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　　保付支票certified cheque PXEKV0y  
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　　未获兑现支票，退票returned cheque [7\>"v 6  
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　　横线支票crossed cheque OFy,B -`A{  
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　　普通横线general crossing aRwnRii  
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　　特别横线special crossing jA`a/vWu  
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　　空白支票blank cheque 9<cOYY  
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　　失效支票，过期支票stale cheque _ 413\`%8?  
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　　普通支票open cheque 1K[(ou'rl  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount s~$zWx@v  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges dAxp ,):&J  
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　　支票换现金||兑现to cash a cheque <t}?$1  
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　　清理票款to clear a cheque GqUSVQ  
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　　保证兑现to certify a cheque #s+Q{2s  
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　　填写支票数额to fill up a cheque 7/>a:02  
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　　支票上划线to cross a cheque ~B_ D@gV|  
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　　开发支票to make out a cheque MsjnRX:c3u  
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　　签发支票，开立支票to draw a cheque||to issue a cheque )iSy@*nY  
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　　透支支票to overdraw a cheque \"d?=uFe  
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　　背书支票to endorse a cheque p\S8oHW e  
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　　请付票款||清付票款to pay a cheque||to honour a cheque &;v!oe   
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　　支票退票to dishonour a cheque ( V4G<-jG  
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　　拒付支票to refuse a cheque yWHne~!  
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　　拒付支票to stop payment of a cheque Jsn <,4DO8  
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　　提示要求付款to present for payment w3bIb$12  
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　　见票即付持票人payable to bearer [g|Hj)(  
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　　支付指定人payable to order }ywi"k4>  
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　　已过期||无效out of date||stale ragSy8M  
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　　请给出票人R/D||refer to drawer $l"MXxx5I  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds &@; RI~  
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　　文字与数字不一致words and figures differ z!CD6W1n  
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　　支票时间已过account closed mP!N<K  
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　　更改处应加盖印章alterations require initials yW>RRE;  
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　　时间已过effects not cleared HRHrSf7  
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　　停止付款payment stopped a#QByP  
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　　支票毁损cheque mutilated UUm|@  
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　　汇款||寄钱to remit||to send money 4Hd S

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　　寄票供取款||支票支付to send a cheque for payment  _8S4Q!  
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　　寄款人a remitter wlVvxX3%  
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　　收款人a remittee V6+Zh>'S  
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　　国外汇票foreign Bill :c<*%*e  
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　　国内汇票inland Bill ^0Q'./A{&  
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　　跟单汇票documentary bill Ff)@L-Y\K  
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　　空头汇票accommodation bill f".q9{+p,  
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　　原始汇票original bill ,Hh*3rR^  
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　　改写||换新票据renewed bill Ky6+~>  
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　　即期汇票sight bill||bill on demand % $.vOFP9  
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　　…days after date||…days after date…日后付款 fz8h] PZ   
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　　…months after date||…months after date…月后付款 >[P%Ty);  
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　　见票后…日付款…days after sight||…days sight hr1$1&p  
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　　见票后…月付款…months after sight||…months sight @<5Tba>SC  
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　　同组票据set of bills cD8Ea(  
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　　单张汇票sola of exchange||sole of exchange Um'Ro4  
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　　远期汇票usance bill||bill at usance ?OO%5PSen  
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　　长期汇票long bill idz9YpW  
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　　短期汇票short bill :ln/`_  
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　　逾期汇票overdue bill yDuq6 `R*  
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　　宽限日期days of grace b-4dsz'ai  
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　　电汇telegraphic transfer （T.T） Of&"U/^  
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　　邮汇postal order||postal note （Am.）||post office order||money order 22'vm~2E  
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　　本票promissory note （P/N） "?[7#d])  
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　　押汇负责书||押汇保证书letter of hypothecation ]Y=S  
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　　副保||抵押品||付属担保物collateral security [x|)}P7%s  
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　　担保书trust receipt||letter of indemnity ( mt*y]p?  
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　　承兑||认付acceptance W W35&mI)k  
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　　单张承兑general acceptance _1\poAy  
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　　有条件承兑qualified acceptance \eT/%$  
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　　附条件认付conditional acceptance jVs(
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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】