[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 >?kt3.IQ!X  
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　　往来帐目account current Cr&ua|%F  
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　　现在往来帐||存款额current accout u/MIB`@,  
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　　销货帐account sales bi5'-.B  
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　　共同计算帐项joint account 7fVVU+y  
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　　未决帐项outstanding account Fr VD
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　　贷方帐项credit account||creditor account GY!&H"%  
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　　借方帐项debit account||debtor account LR^b
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　　应付帐||应付未付帐account payable c{E-4PYbah  
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　　应收帐||应收未收帐account receivable H95V U"  
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　　新交易||新帐new account 0}ZuF.  
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　　未决帐||老帐old account mX#T<_=d  
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　　现金帐cash account K<t(HK# [  
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　　流水帐running account lmod8B  
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　　暂记帐||未定帐suspense account TEYbB=.  
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　　过期帐||延滞帐overdue account||pastdue account gcz1*3)  
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　　杂项帐户sundry account gKPV*  
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　　详细帐单||明细表detail account k'{lo_  
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　　呆帐bad account >s{[d$  
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　　会计项目title of account T"2ye9a  
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　　会计薄||帐薄account-book R; IB o  
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　　营业报告书||损益计算表account of budiness||business report wOOPuCw?  
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　　借贷细帐||交验帐account rendered aB$Y5  
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　　明细帐account stated >-:U   
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　　与…银行开立一户头to open an account with FNZn z7  
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　　与…银行建立交易to keep account with KsHMAp3  
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　　继续记帐to keep account M+ H$Jjcs  
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　　与…有交易to have an account with 8`im4.~#%  
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　　作成会计帐||有往来帐项to make out an account with alq>|,\x  
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　　清算||清理债务to make up an account 3GaM>w}>W  
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　　清洁帐目||与…停止交易to close ones account with `a<G7  
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　　结帐to close an account D7=gUm>  
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　　清理未付款to ask an account||to demand an account (5atU |8r  
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　　结清差额to balance the account with lte~26=e  
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　　清算to settle an account||to liquidate an account||to square an account /at#[Pw~01  
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　　审查帐目||监查帐目to audit an account lfCoL@$6D  
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　　检查帐目to examine an account }F^c*xt[  
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　　转入A的帐户to charge the amount to As account VD1*br^,  
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　　以计帐方式付款to pay on account QjRVdb>  
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　　代理某人||为某人on ones account||on account of one W/+|dN{O+g  
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　　为自己计算||独立帐目on ones own account ] Li(E:  
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　　由某人收益并负风险on ones account and risk||for ones account and risk PI }A')Nq.  
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　　由某人负担for ones account||for account of one >bmL;)mc&  
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　　按某人指示||列入某人帐户by order and for account of one &ts!D!Hj  
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　　列入5月份帐目for May account ]T+{]t  
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　　编入某中帐项下to pass to the account of||to place to the account of cA_v*`YL  
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　　寄出清算书to send in an account||to send in render an account )82x)c<e  
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　　支票薄cheque book g{dyDN$5|w  
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　　支票陈票人cheque drawer c~p4M64  
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　　持票人cheque holder (2<0kqj%  
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　　不记名支票cheque to bearer||bearer cheque 1!,lI?j,  
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　　记名支票||认人支票cheque to order qA&N6`  
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　　到期支票antedated cheque 5.idC-\  
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　　未到期支票postdated cheque tZ4W]od  
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　　保付支票certified cheque `y m^0x8  
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　　未获兑现支票，退票returned cheque RaG-9gujI  
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　　横线支票crossed cheque H<"{wUPT0  
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　　普通横线general crossing z]~B@9l  
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　　特别横线special crossing [O9(sWL'  
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　　空白支票blank cheque oE)tK1>;H  
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　　失效支票，过期支票stale cheque T|r@:t[  
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　　普通支票open cheque |Q.t]TR'P  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount k$# @_  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges )k=8.j4  
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　　支票换现金||兑现to cash a cheque Spt[b.4mF  

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　　清理票款to clear a cheque Z=4Krfn  
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　　保证兑现to certify a cheque pT:CvJ  
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　　填写支票数额to fill up a cheque d{I|4h  
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　　支票上划线to cross a cheque <HI5xB_  
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　　开发支票to make out a cheque % ;09J  
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　　签发支票，开立支票to draw a cheque||to issue a cheque K4snpuhC  
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　　透支支票to overdraw a cheque {SJ=|L6  
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　　背书支票to endorse a cheque "pQM $3n(  
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　　请付票款||清付票款to pay a cheque||to honour a cheque _ i.CvYe  
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　　支票退票to dishonour a cheque zH}u9IR3`  
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　　拒付支票to refuse a cheque 'P39^rb  
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　　拒付支票to stop payment of a cheque i=]IUjx<  
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　　提示要求付款to present for payment _|x%M}O},  
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　　见票即付持票人payable to bearer qXCl6Yo8  
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　　支付指定人payable to order &X9#{:l=  

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　　已过期||无效out of date||stale (;+JM*c2N  
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　　请给出票人R/D||refer to drawer aG?'F`UQ  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds i=#r JK=  
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　　文字与数字不一致words and figures differ 9Or3X
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　　支票时间已过account closed [}+0NGgR  
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　　更改处应加盖印章alterations require initials TJ ;4QL  
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　　时间已过effects not cleared W9ZT=#>)[  
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　　停止付款payment stopped dPPe_% Ilr  
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　　支票毁损cheque mutilated !c\s)&U7B  
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　　汇款||寄钱to remit||to send money BAx)R6kS;  
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　　寄票供取款||支票支付to send a cheque for payment \Llrs-0 M  
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　　寄款人a remitter _|g(BK2}  
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　　收款人a remittee tQF7{F-}  
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　　国外汇票foreign Bill _+T;4U'p  
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　　国内汇票inland Bill 8L|rj4z<#  
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　　跟单汇票documentary bill acRPKTs H  
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　　空头汇票accommodation bill 7Q/v#_e(  
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　　原始汇票original bill gOx4qxy/m|  
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　　改写||换新票据renewed bill 1x V~EX  
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　　即期汇票sight bill||bill on demand {o*ziZh
 
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　　…days after date||…days after date…日后付款 M+ ^]j  
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　　…months after date||…months after date…月后付款 Km'd=B>Jy  
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　　见票后…日付款…days after sight||…days sight  bXQ(6P  

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　　见票后…月付款…months after sight||…months sight Ad+-/hxc
 
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　　同组票据set of bills 'B 8fc-n  
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　　单张汇票sola of exchange||sole of exchange Iu
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　　远期汇票usance bill||bill at usance S2*-Ulu G  
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　　长期汇票long bill 49 fs$wr@  
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　　短期汇票short bill RC ND|X  
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　　逾期汇票overdue bill "Y7RvL!U  
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　　宽限日期days of grace LZX-am`%  
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　　电汇telegraphic transfer （T.T） tZk @ RX  

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　　邮汇postal order||postal note （Am.）||post office order||money order ` Rm2G  
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　　本票promissory note （P/N） %[ B &JhT  
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　　押汇负责书||押汇保证书letter of hypothecation ,Uc\ Ajx  
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　　副保||抵押品||付属担保物collateral security 8T&m{s  
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　　担保书trust receipt||letter of indemnity %UV_ 3  
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　　承兑||认付acceptance fdck/|`t  
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　　单张承兑general acceptance Nr|.]=K)5n  
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　　有条件承兑qualified acceptance G"O%u|7  
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　　附条件认付conditional acceptance f|m.v +7k  
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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】