[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 dAi.^! !  
iK8jX?  
　　往来帐目account current rW`l1yi*$  
cuL/y$+EY  
　　现在往来帐||存款额current accout 1eI_F8I U  
kT:?1w'  
　　销货帐account sales dyB@qh~H  
LXf|n  
　　共同计算帐项joint account HP:[aR!2P  
~gg&G~ET  
　　未决帐项outstanding account ]2MX7  
n'!x"O7  
　　贷方帐项credit account||creditor account \Npvm49  
}Zfi/^0U  
　　借方帐项debit account||debtor account Nr`v|_U  
rnBp2'EM  
　　应付帐||应付未付帐account payable ;&MnPFmq  
KIY9?B=+  
　　应收帐||应收未收帐account receivable 9rT"_d#  
`)TgGny01  
　　新交易||新帐new account |Gr@Mi5  
o+Q2lO5  
　　未决帐||老帐old account =)J<R;  
q&^H" fF  
　　现金帐cash account N3wy][bo  
x\YVB',h  
　　流水帐running account n/YnISt  
)#sN#ZR$  
　　暂记帐||未定帐suspense account @)@tIhw   
Ti>}To}B5  
　　过期帐||延滞帐overdue account||pastdue account 6xu%M&h t  
WZ UeW*#=  
　　杂项帐户sundry account ( *\y  
u/FC\xJc  
　　详细帐单||明细表detail account w{GEWD{&  
}Ggn2 X  
　　呆帐bad account ruy?#rk  
"e/"$z'ca  
　　会计项目title of account n2Q?sV;m  
Z 4c^6v  
　　会计薄||帐薄account-book ^1Bk*?Yx\x  
n%!50E6*:  
　　营业报告书||损益计算表account of budiness||business report ,q$2D,dz  
qos/pm$
&i  
　　借贷细帐||交验帐account rendered 4G RHvA.  
k7M{+X6[  
　　明细帐account stated S(0JBGC  
^}lL@Bd|  
　　与…银行开立一户头to open an account with OXZx!h  
Hio+k^  
　　与…银行建立交易to keep account with [~?6jnp  
1[\I9dv2  
　　继续记帐to keep account r>
G||/Z  
(@S9>z4s  
　　与…有交易to have an account with m;PTO$--  
U\>k>|Jr{  
　　作成会计帐||有往来帐项to make out an account with !. :b}t  
${`q
!  
　　清算||清理债务to make up an account C}\kp0mz  
JC}T*h>Ee  
　　清洁帐目||与…停止交易to close ones account with 1U ='"  
b(> G  
　　结帐to close an account 'lmjZ{k  
lo36b zbT  
　　清理未付款to ask an account||to demand an account |V^f}5gd  
)4H0Bz2G  
　　结清差额to balance the account with FPEab69  
id]}10  
　　清算to settle an account||to liquidate an account||to square an account l s%
'\}  
X"%eRW&qu/  
　　审查帐目||监查帐目to audit an account 1"T&B0G3l  
ZL9|/ PY  
　　检查帐目to examine an account N8X)/W  
HN< e)E38  
　　转入A的帐户to charge the amount to As account S(:|S(  

b)T6%2  
　　以计帐方式付款to pay on account ZQmg;L&7  
{7Kl#b  
　　代理某人||为某人on ones account||on account of one ][~rk?YY  
w7~&Xxa/  
　　为自己计算||独立帐目on ones own account 8_3WCbe/  
t`1~5#?Du(  
　　由某人收益并负风险on ones account and risk||for ones account and risk f1U:_V^d  
+\J+?jOC4S  
　　由某人负担for ones account||for account of one Q|f)Awe$  
D?"Q)kVuD  
　　按某人指示||列入某人帐户by order and for account of one ,f
j~BkW{  
Ub[UB%(T  
　　列入5月份帐目for May account g5 y*-t  
p&HkR^.S  
　　编入某中帐项下to pass to the account of||to place to the account of Nl{ on"il  
ictOCF  
　　寄出清算书to send in an account||to send in render an account c43&[xPLz  
+@<@x4yt  
　　支票薄cheque book $-
gRD|oY  
t_qX7P8+'  
　　支票陈票人cheque drawer S4{\5ulr7  
A$TFa:O|  
　　持票人cheque holder pH0MVu(W  
b+$-f:m
j  
　　不记名支票cheque to bearer||bearer cheque D~,iI7ac  
+lJD7=%K]Z  
　　记名支票||认人支票cheque to order ~Yg+bwh  
) 3 I|6iS  
　　到期支票antedated cheque o|V=3y Ok  
^!SwY_>  
　　未到期支票postdated cheque x^ sTGd  
dz?Ey~;M  
　　保付支票certified cheque KzB9 mMrO  
u)l[*";S  
　　未获兑现支票，退票returned cheque l+?sR<e?!  
EHt(!;?q  
　　横线支票crossed cheque Vje LPbk)  
&tw{d DD6  
　　普通横线general crossing ['I5(M@  
dV"K 
x  
　　特别横线special crossing ts=+k/Z  
J#G\7'?{  
　　空白支票blank cheque YTfMYH=}  
6!RKZj)  
　　失效支票，过期支票stale cheque > Cx;h=  
7] 17?s]t,  
　　普通支票open cheque KPa&P:R3  
EyV6uk~  
　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a6g+"EcH#'  
6)9X+U@  
　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges Y IVN;:B.  
gR k+KGKn<  
　　支票换现金||兑现to cash a cheque =`wnng5m  
do@BJWo  
　　清理票款to clear a cheque E D_J8+  
{-s7_\|p(  
　　保证兑现to certify a cheque 1@Rl^ey  
0j[%L!h ny  
　　填写支票数额to fill up a cheque ( z.\,M  
<Kq!)) J'  
　　支票上划线to cross a cheque _({K6adb  
S&~;l/  
　　开发支票to make out a cheque yzz(<s:o/  
y;tX`5(fe  
　　签发支票，开立支票to draw a cheque||to issue a cheque fMZc_dsW9  
;5=5HYx%  
　　透支支票to overdraw a cheque :4S~}
}N  
m H&WoL<K  
　　背书支票to endorse a cheque +p &$`(  
FdmoR;  
　　请付票款||清付票款to pay a cheque||to honour a cheque }U$p[Gi<  
 Tv~Ys#  
　　支票退票to dishonour a cheque ]a\HgFp@  
*AI
?md  
　　拒付支票to refuse a cheque qF4pTQf  
M!]g36h[  
　　拒付支票to stop payment of a cheque :JG2xtn  
*7!*kqg!u  
　　提示要求付款to present for payment %2rUJaOgy$  
yA-UXKT
 
　　见票即付持票人payable to bearer )Jd{WC.  
i^6g1"h  
　　支付指定人payable to order 8,&QY%8pX  
\ dZD2e4  
　　已过期||无效out of date||stale #Pq.^ ^  
c"CF&vTp  
　　请给出票人R/D||refer to drawer /Wm3qlv  
Dq~D4
|  
　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ;NrU|g/ksX  
0D_{LBO6LU  
　　文字与数字不一致words and figures differ Z/=HQ8  
7Dwf0Re`  
　　支票时间已过account closed kG]FB.@bG  
gX*i"Y#
 
　　更改处应加盖印章alterations require initials >tVD[wVF0  
mi$*,fz  
　　时间已过effects not cleared e(sV4Z~  
 GbbD)  
　　停止付款payment stopped L9(!L$  
% %Z|6V74  
　　支票毁损cheque mutilated )l*6zn`z  
# >L^W7^  
　　汇款||寄钱to remit||to send money '5m`[S-IU  
ttC+`
0+H  
　　寄票供取款||支票支付to send a cheque for payment =;@?bTmqD  
RF.8zea{O`  
　　寄款人a remitter d"JI4)%  
<{b#nPc!,#  
　　收款人a remittee N"#=Q=)x  
L#NW<
T  
　　国外汇票foreign Bill dEM=U;  
$4*k=+wS  
　　国内汇票inland Bill 0`l(c  
G[!Y6c3  
　　跟单汇票documentary bill ]NgEN  
(.54`[2+L  
　　空头汇票accommodation bill L BP|  
{pW(@4U  
　　原始汇票original bill &nEQ`3~F  
2zN%Z!a#J  
　　改写||换新票据renewed bill ^\zf8kPti  
60&4?<lR4  
　　即期汇票sight bill||bill on demand }X[wWH  
e4?p(F-x
(  
　　…days after date||…days after date…日后付款 G%RhNwm  
#9)D.d|5  
　　…months after date||…months after date…月后付款 b(.,Ex]  
1 3e @  
　　见票后…日付款…days after sight||…days sight 5(sWV:_2  
WF0[/Y  
　　见票后…月付款…months after sight||…months sight V57tn6>b  
bp?4)C*R  
　　同组票据set of bills "
vG~2J  
wX*F'r"z  
　　单张汇票sola of exchange||sole of exchange }c~o3t(7`b  
v&i,}p^M5  
　　远期汇票usance bill||bill at usance m6=Jp<  
!K$qh{n  
　　长期汇票long bill H]/!J]  
=/jCDY  
　　短期汇票short bill )dgooq  
El)Wj
cmH  
　　逾期汇票overdue bill (77EZ07%  
qkbxa?&X  
　　宽限日期days of grace I>
L@P`d  
,>Lj>g{~  
　　电汇telegraphic transfer （T.T） 4BgrG[l)  
K9(Su`zr  
　　邮汇postal order||postal note （Am.）||post office order||money order d*{NAq'9X  
~)\E&c  
　　本票promissory note （P/N） b4HUgW3Ac  
R|
h(SXa  
　　押汇负责书||押汇保证书letter of hypothecation /Sag_[i  
~9KxvQzt  
　　副保||抵押品||付属担保物collateral security ;jgJI~3l  
"dO>P*k,  
　　担保书trust receipt||letter of indemnity CnA
0 ^JX  
{a `#O9  
　　承兑||认付acceptance S=bdue  
NlnmeTLO5  
　　单张承兑general acceptance DNN60NX 5Q  
;5fq[v^P:  
　　有条件承兑qualified acceptance <CnTiS#  
.}.63T$h9  
　　附条件认付conditional acceptance C_JDQByfL  
*?GV(/Q  
　　部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫  纠错】