[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 !&@
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　　往来帐目account current i2
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　　现在往来帐||存款额current accout B&4NdL/  
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　　销货帐account sales Nt P=m @  
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　　共同计算帐项joint account SZm&2~|J  
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　　未决帐项outstanding account O`Ge|4  
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　　贷方帐项credit account||creditor account D?}K|z LQ  
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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#jx)K!  
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　　应收帐||应收未收帐account receivable Qr$Ay3# k  
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　　新交易||新帐new account [{cMEV&  
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　　未决帐||老帐old account M_EXA _  
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　　现金帐cash account @G:aW\Z  
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　　流水帐running account 'n0u6hCSb  
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　　暂记帐||未定帐suspense account [SX>b"L  
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　　过期帐||延滞帐overdue account||pastdue account WwYy[3U  
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　　杂项帐户sundry account k\`~v$R3  
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　　详细帐单||明细表detail account t+@UC+aW  
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　　呆帐bad account cR"?EQ] `N  
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　　会计项目title of account jj8h>"d  
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　　会计薄||帐薄account-book IW-lC{hK  
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　　营业报告书||损益计算表account of budiness||business report {t1;icu  
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　　借贷细帐||交验帐account rendered qZ|>{^a*  
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　　明细帐account stated <u%&@G$F>  
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　　与…银行开立一户头to open an account with -=CZhp  
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　　与…银行建立交易to keep account with hd)HJb-aR  
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　　继续记帐to keep account qKL mL2O  
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　　与…有交易to have an account with  X23#y7:  
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　　作成会计帐||有往来帐项to make out an account with )S2GPn7  
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　　清算||清理债务to make up an account SWrP0Qjc  
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　　清洁帐目||与…停止交易to close ones account with z),@YJU"z  
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　　结帐to close an account pwG"_|h  
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　　清理未付款to ask an account||to demand an account c mI&R(  
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　　结清差额to balance the account with L?slIGp%-  
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　　清算to settle an account||to liquidate an account||to square an account `;vJ\$-<  
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　　审查帐目||监查帐目to audit an account Q5~ Y;0'  
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　　检查帐目to examine an account sF+Bu'9
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　　转入A的帐户to charge the amount to As account wW?/`>@  
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　　以计帐方式付款to pay on account f7_EqS=(  
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　　代理某人||为某人on ones account||on account of one PBo;lg`  
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　　为自己计算||独立帐目on ones own account aH!2zC\:T  
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　　由某人收益并负风险on ones account and risk||for ones account and risk :497]c3#5C  
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　　由某人负担for ones account||for account of one
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　　按某人指示||列入某人帐户by order and for account of one K[~fpQGbV1  
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　　列入5月份帐目for May account _)U[c;^6  
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　　编入某中帐项下to pass to the account of||to place to the account of $63_*9  
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　　寄出清算书to send in an account||to send in render an account .lt|$["  
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　　支票薄cheque book EFqYEDXW  
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　　支票陈票人cheque drawer ]W9{<+&  
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　　持票人cheque holder 44p?x8(z*  
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　　不记名支票cheque to bearer||bearer cheque N!#0O.6  
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　　记名支票||认人支票cheque to order e[ 9  
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　　到期支票antedated cheque <<5x"W(,  
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　　未到期支票postdated cheque Z;qgB7-M  
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　　保付支票certified cheque J+o6*t2|  
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　　未获兑现支票，退票returned cheque A`nw(f_ /  
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　　横线支票crossed cheque {^jk_G\ys  
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　　普通横线general crossing J%mtlA  
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　　特别横线special crossing #vs=yR/tn{  
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　　空白支票blank cheque 2C59f
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　　失效支票，过期支票stale cheque 8EBy5X}US
 
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　　普通支票open cheque 4/J"}S  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount ]qPrXuS/  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges __OH gp 1  
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　　支票换现金||兑现to cash a cheque W#sCvI@  
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　　清理票款to clear a cheque >)6d~  
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　　保证兑现to certify a cheque @ ||GMA+|  
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　　填写支票数额to fill up a cheque 3Q\k!$zq  
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　　支票上划线to cross a cheque 2[QyH'"^E  
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　　开发支票to make out a cheque ^ EFVjGM  
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　　签发支票，开立支票to draw a cheque||to issue a cheque dm`:']?  
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　　透支支票to overdraw a cheque
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　　背书支票to endorse a cheque l`(pV ;{W  
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　　请付票款||清付票款to pay a cheque||to honour a cheque K^f&+`v6_  
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　　支票退票to dishonour a cheque ]7:*A7/!.  
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　　拒付支票to refuse a cheque s.j6" Q[W  
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　　拒付支票to stop payment of a cheque sB+ B,DF  
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　　提示要求付款to present for payment *DS>#x@3*i  
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　　见票即付持票人payable to bearer ;{:bq`56f  
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　　支付指定人payable to order B82SAV/O  
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　　已过期||无效out of date||stale  Lxqv  
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　　请给出票人R/D||refer to drawer ,cCBAOueO  
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds LnlDCbF;!  
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　　文字与数字不一致words and figures differ ka?EXF:  
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　　支票时间已过account closed CEEAyip-c  
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　　更改处应加盖印章alterations require initials +V;@)-   
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　　时间已过effects not cleared W`gzMx  
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　　停止付款payment stopped , ]H2F']4Z  
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　　支票毁损cheque mutilated y\@INA^  
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　　汇款||寄钱to remit||to send money Q1^kU0M}  
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　　寄票供取款||支票支付to send a cheque for payment
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　　寄款人a remitter n1PV/  Z  
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　　收款人a remittee 7 DW_G  
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　　国外汇票foreign Bill {N'<_%c u  
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　　国内汇票inland Bill r O-=):2  
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　　跟单汇票documentary bill O%*:fd,o-  
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　　空头汇票accommodation bill Apbgm[m|{  
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　　原始汇票original bill P&5kO;ia  
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　　改写||换新票据renewed bill +~\1g^h  
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　　即期汇票sight bill||bill on demand }I I)<g'  
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　　…days after date||…days after date…日后付款 W,bu=2K6  
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　　…months after date||…months after date…月后付款 "5b4fQ ;x  
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　　见票后…日付款…days after sight||…days sight Kdr}7#c  
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　　见票后…月付款…months after sight||…months sight 6oy[0hj  
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　　同组票据set of bills ES ?6  
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　　单张汇票sola of exchange||sole of exchange .Zm de*b  
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　　远期汇票usance bill||bill at usance P0ZY;/e5h  
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　　长期汇票long bill N?><%fra  
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　　短期汇票short bill {+jO/ZQu5  
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　　逾期汇票overdue bill "w{$d&+?ag  
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　　宽限日期days of grace U$Od)  
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　　电汇telegraphic transfer （T.T） ",P?jgs^g5  
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　　邮汇postal order||postal note （Am.）||post office order||money order Tl L\&n.$  
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　　本票promissory note （P/N） iH>I
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　　押汇负责书||押汇保证书letter of hypothecation Y lhKP;  
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　　副保||抵押品||付属担保物collateral security Z.,pcnaQb  
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　　担保书trust receipt||letter of indemnity MN[D)RKh;  
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　　承兑||认付acceptance 349BQ5ND  
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　　单张承兑general acceptance q+{yv  
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　　有条件承兑qualified acceptance hQwUwfoe@  
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　　附条件认付conditional acceptance V?"1&m&E  
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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】