[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 C 6:; T%  
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　　往来帐目account current @3 4CaZ$k  
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　　现在往来帐||存款额current accout $p.0[A(N  
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　　销货帐account sales Mj:=$}rs^  
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　　共同计算帐项joint account ffh3okyW0  
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　　未决帐项outstanding account |z.Ov&d4)(  
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　　贷方帐项credit account||creditor account ](^BQc  
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　　借方帐项debit account||debtor account gOn^}%4.I  
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　　应付帐||应付未付帐account payable \@*D;- b  
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　　应收帐||应收未收帐account receivable Y_M3-H=0  
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　　新交易||新帐new account .KE2sodq  
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　　未决帐||老帐old account Rm=[Sj84  
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　　现金帐cash account 2(NN QU@Uz  
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　　流水帐running account r`d.Wy Zj  
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　　暂记帐||未定帐suspense account I i J%.U  
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　　过期帐||延滞帐overdue account||pastdue account GZNfx8zsY+  
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　　杂项帐户sundry account Ck^jgB.7  
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　　详细帐单||明细表detail account W8s/"  
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　　呆帐bad account kG]FB.@bG  
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　　会计项目title of account >tVD[wVF0  
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　　会计薄||帐薄account-book <!.Q
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　　营业报告书||损益计算表account of budiness||business report ~0XV[$`L  
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　　借贷细帐||交验帐account rendered % %Z|6V74  
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　　明细帐account stated >-<7 r?~  
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　　与…银行开立一户头to open an account with ,#QLc  
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　　与…银行建立交易to keep account with _.$g?E/(  
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　　继续记帐to keep account P*sb@y>}O  
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　　与…有交易to have an account with 9W@Tf  
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　　作成会计帐||有往来帐项to make out an account with 7"Iagrgw  
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　　清算||清理债务to make up an account '9#h^.
  
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　　清洁帐目||与…停止交易to close ones account with }@S''AA\  
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　　结帐to close an account m;"dLUb  
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　　清理未付款to ask an account||to demand an account \%011 I4  
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　　结清差额to balance the account with 60&4?<lR4  
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　　清算to settle an account||to liquidate an account||to square an account ISl-W1u}  
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　　审查帐目||监查帐目to audit an account EkEU}2  
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　　检查帐目to examine an account YXWlg%s  
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　　转入A的帐户to charge the amount to As account v22ZwP  
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　　以计帐方式付款to pay on account `j yBF  
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　　代理某人||为某人on ones account||on account of one #'jd.'>  
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　　为自己计算||独立帐目on ones own account { ]CO;5:  
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　　由某人收益并负风险on ones account and risk||for ones account and risk t)/:VImY  
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　　由某人负担for ones account||for account of one 8h| 9;%  
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　　按某人指示||列入某人帐户by order and for account of one Ue22,Pp6  
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　　列入5月份帐目for May account oDEvh NT  
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　　编入某中帐项下to pass to the account of||to place to the account of >m; *Zk`  
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　　寄出清算书to send in an account||to send in render an account 79JU  
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　　支票薄cheque book O A9G] 8k  
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　　支票陈票人cheque drawer l /\n7:  
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　　持票人cheque holder pl.K*9+  
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　　不记名支票cheque to bearer||bearer cheque 1SYBq,[])  
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　　记名支票||认人支票cheque to order :>'4@{'  
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　　到期支票antedated cheque $yA2c^QS  
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　　未到期支票postdated cheque IT\lkF2  
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　　保付支票certified cheque )+ss)LEC  
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　　未获兑现支票，退票returned cheque c/q -WEKL  
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　　横线支票crossed cheque L93KsI  

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　　普通横线general crossing BCK0fk~  
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　　特别横线special crossing -Ob 89Z?2A  
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　　空白支票blank cheque |tkhsQ-;  
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　　失效支票，过期支票stale cheque 1hQeuG  
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　　普通支票open cheque rcWr0q  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount JNYFu0  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges &b#O=LF  
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　　支票换现金||兑现to cash a cheque 3:;2Av2(X.  
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　　清理票款to clear a cheque 9<ev]XaSl  
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　　保证兑现to certify a cheque LmKG6>Q1#1  
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　　填写支票数额to fill up a cheque 8"\g?/  

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　　支票上划线to cross a cheque xxlYn9ke  
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　　开发支票to make out a cheque _26~<gU8  
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　　签发支票，开立支票to draw a cheque||to issue a cheque  OEN!~-u  
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　　透支支票to overdraw a cheque }LaRa.3  
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　　背书支票to endorse a cheque z&6TdwhV  
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　　请付票款||清付票款to pay a cheque||to honour a cheque I<'wZJRRa  
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　　支票退票to dishonour a cheque nM)q;9- ni  
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　　拒付支票to refuse a cheque x[,HK{U|t  
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　　拒付支票to stop payment of a cheque ) DzbJ}  
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　　提示要求付款to present for payment 8p?Fql}F[  
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　　见票即付持票人payable to bearer 2^}E!(<  
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　　支付指定人payable to order ;eG,T-:
 
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　　已过期||无效out of date||stale YmS}*>oz  
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　　请给出票人R/D||refer to drawer ib4shaN`  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 8}&O7zO?  
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　　文字与数字不一致words and figures differ X0,?~i6Q  
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　　支票时间已过account closed [ET03 nZ  
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　　更改处应加盖印章alterations require initials JY+ N+c\  
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　　时间已过effects not cleared 5/:BtlFx  
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　　停止付款payment stopped +[MzF EE[  
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　　支票毁损cheque mutilated <Ct b
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　　汇款||寄钱to remit||to send money ZYy,gu<  
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　　寄票供取款||支票支付to send a cheque for payment =kp-[7  
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　　寄款人a remitter q F\a]e  
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　　收款人a remittee X\r?g  
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　　国外汇票foreign Bill .e $W(}  
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　　国内汇票inland Bill ~bp^Q| wM  
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　　跟单汇票documentary bill fh0a "#L{  
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　　空头汇票accommodation bill n5Ad@Bg  
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　　原始汇票original bill hJavi>374  
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　　改写||换新票据renewed bill jt?937{  
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　　即期汇票sight bill||bill on demand yG
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　　…days after date||…days after date…日后付款 ]-Z="YPY  
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　　…months after date||…months after date…月后付款 CS; bm`8a  
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　　见票后…日付款…days after sight||…days sight gK{-eS  
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　　见票后…月付款…months after sight||…months sight Jww LAQ5  
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　　同组票据set of bills - J9K  
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　　单张汇票sola of exchange||sole of exchange ~bSPtH ]6d  
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　　远期汇票usance bill||bill at usance prf  
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　　长期汇票long bill <P)vx  
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　　短期汇票short bill 'eNcQJh  
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　　逾期汇票overdue bill ;aJBx  
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　　宽限日期days of grace 
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　　电汇telegraphic transfer （T.T） @Sxb}XI!f  
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　　邮汇postal order||postal note （Am.）||post office order||money order Ax*=kZmH|  
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　　本票promissory note （P/N） ).[Mnt/Ft  
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　　押汇负责书||押汇保证书letter of hypothecation $9pFRQC'
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　　副保||抵押品||付属担保物collateral security _~?N3G  
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　　担保书trust receipt||letter of indemnity }%K)R5C  
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　　承兑||认付acceptance Zi&qa+F  
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　　单张承兑general acceptance Tw|cgB  
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　　有条件承兑qualified acceptance /%w9F  
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　　附条件认付conditional acceptance )/BI
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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】