[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 Isv@V.  
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　　往来帐目account current > Ya+#j~CZ  
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　　现在往来帐||存款额current accout F[/Bp>P7  
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　　销货帐account sales rqk1 F~j|  
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　　共同计算帐项joint account .zr2!}lB  
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　　未决帐项outstanding account R?3^
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　　贷方帐项credit account||creditor account =1g
  
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　　借方帐项debit account||debtor account UP=0>jjbn:  
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　　应付帐||应付未付帐account payable >*rsRR  
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　　应收帐||应收未收帐account receivable KB+,}7  
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　　新交易||新帐new account %.,-dV'  
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　　未决帐||老帐old account Gy0zh|me  
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　　现金帐cash account _ +Ww1f  
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　　流水帐running account [.;$6C/?  
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　　暂记帐||未定帐suspense account INrl^P*  
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　　过期帐||延滞帐overdue account||pastdue account NN1d?cOn  
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　　杂项帐户sundry account tWL3F?wd  
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　　详细帐单||明细表detail account 9ui_/[
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　　呆帐bad account HN,E+dQ  
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　　会计项目title of account 2\&uO  
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　　会计薄||帐薄account-book [*zB vj}G
 
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　　营业报告书||损益计算表account of budiness||business report fsqK(io28  
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　　借贷细帐||交验帐account rendered b:Oa4vBa  
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　　明细帐account stated 9[}L=n  
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　　与…银行开立一户头to open an account with EhDKh\OY5  
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　　与…银行建立交易to keep account with +[C(hhk("  
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　　继续记帐to keep account MKIX(r(|  
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　　与…有交易to have an account with Z 4,
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　　作成会计帐||有往来帐项to make out an account with [5>f{L!<T<  
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　　清算||清理债务to make up an account 9xL8 ];-  
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　　清洁帐目||与…停止交易to close ones account with kBZnR$Cl  
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　　结帐to close an account 3>FeTf#:  
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　　清理未付款to ask an account||to demand an account >jxo,xz  
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　　结清差额to balance the account with Wt=QCu tt  
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　　清算to settle an account||to liquidate an account||to square an account $g? ]9}p  
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　　审查帐目||监查帐目to audit an account yn=BO`sgW  
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　　检查帐目to examine an account 4%#Y)zo.e  
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　　转入A的帐户to charge the amount to As account Ce 3{KGBw  
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　　以计帐方式付款to pay on account ,z A 9*  

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　　代理某人||为某人on ones account||on account of one n/$1&
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　　为自己计算||独立帐目on ones own account M*ZR+pq,  
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　　由某人收益并负风险on ones account and risk||for ones account and risk 1b*
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　　由某人负担for ones account||for account of one z8v]Kt&  
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　　按某人指示||列入某人帐户by order and for account of one h/` ]=kCl  
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　　列入5月份帐目for May account {')L*  
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　　编入某中帐项下to pass to the account of||to place to the account of XL9smFq  
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　　寄出清算书to send in an account||to send in render an account (`C#Tq  
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　　支票薄cheque book  GQ=Zp3[  
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　　支票陈票人cheque drawer hp ?4w),
 
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　　持票人cheque holder VRe7Q0  
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　　不记名支票cheque to bearer||bearer cheque c8uFLM j  
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　　记名支票||认人支票cheque to order aU&p7y4C@  
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　　到期支票antedated cheque Y#aL]LxZE  
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　　未到期支票postdated cheque QH
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　　保付支票certified cheque Y~ku?/"6T  
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　　未获兑现支票，退票returned cheque )Z4i

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　　横线支票crossed cheque T'VZ=l[  
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　　普通横线general crossing *uJ0ZO9  
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　　特别横线special crossing jh7-Fl
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　　空白支票blank cheque 6}z-X*  
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　　失效支票，过期支票stale cheque FM{^ND9x  
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　　普通支票open cheque =@e3I)D#?i  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount =&%}p[ 3g  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges e3o?=;  
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　　支票换现金||兑现to cash a cheque pCacm@(hG  
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　　清理票款to clear a cheque 2Dc2uU@`r  
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　　保证兑现to certify a cheque /RG
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　　填写支票数额to fill up a cheque 0H9UM*O  
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　　支票上划线to cross a cheque 6&J7=g%G  
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　　开发支票to make out a cheque e]9Z]a2  
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　　签发支票，开立支票to draw a cheque||to issue a cheque 1
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　　透支支票to overdraw a cheque `;~A  
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　　背书支票to endorse a cheque nrEG4X9  
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　　请付票款||清付票款to pay a cheque||to honour a cheque \&8 61A;  
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　　支票退票to dishonour a cheque _O,k0O   
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　　拒付支票to refuse a cheque Y5fz_ [("  

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　　拒付支票to stop payment of a cheque te[#FF3{  
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　　提示要求付款to present for payment W9D~:>^YP  
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　　见票即付持票人payable to bearer z7X,5[P  
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　　支付指定人payable to order 9$q35e  
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　　已过期||无效out of date||stale <B&vfKO^h  
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　　请给出票人R/D||refer to drawer xNd p]u  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
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　　文字与数字不一致words and figures differ }'p"q)  
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　　支票时间已过account closed *'cyFu$  
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　　更改处应加盖印章alterations require initials Di"Tv<RlQ  
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　　时间已过effects not cleared *x-@}WY$U  
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　　停止付款payment stopped #&}j'oD|N  
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　　支票毁损cheque mutilated 8n,/hY>w  
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　　汇款||寄钱to remit||to send money Al1}Ir  
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　　寄票供取款||支票支付to send a cheque for payment k`((6  
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　　寄款人a remitter xj[v$HP  
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　　收款人a remittee FnPn#Cv>*  
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　　国外汇票foreign Bill d{Cg3v`Rd  
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　　国内汇票inland Bill 4YSVy2x  
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　　跟单汇票documentary bill Ay6]vU  
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　　空头汇票accommodation bill L0)w~F ?m  
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　　原始汇票original bill DkEf;P  
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　　改写||换新票据renewed bill \1O wZ@  
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　　即期汇票sight bill||bill on demand SyI\ ulmL  
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　　…days after date||…days after date…日后付款 if?X^j0  
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　　…months after date||…months after date…月后付款 t$&'mJ_-w  
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　　见票后…日付款…days after sight||…days sight ;$67GK  
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　　见票后…月付款…months after sight||…months sight Zb7%$1)L~  
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　　同组票据set of bills UX'q64F!  
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　　单张汇票sola of exchange||sole of exchange Z,DSTP\|  
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　　远期汇票usance bill||bill at usance #^}s1 4n  
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　　长期汇票long bill q|}O-A*wa  
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　　短期汇票short bill jwg*\HO,s  
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　　逾期汇票overdue bill }5;/!P_A  
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　　宽限日期days of grace ?OPuv5!pI  
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　　电汇telegraphic transfer （T.T） p"6ydXn%  
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　　邮汇postal order||postal note （Am.）||post office order||money order Y4+]5;B8  
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　　本票promissory note （P/N） d)3jkHYEjj  
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　　押汇负责书||押汇保证书letter of hypothecation
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　　副保||抵押品||付属担保物collateral security oVr: ZwkG3  
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　　担保书trust receipt||letter of indemnity E`.:V<KW/  
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　　承兑||认付acceptance AiL80W^=d)  
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　　单张承兑general acceptance ?LJiFG]^m  
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　　有条件承兑qualified acceptance /bn$@Cy@  
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　　附条件认付conditional acceptance cNikLd~?A  
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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】