[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 yya"*]*S  
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　　往来帐目account current dZnAdlJ  
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　　现在往来帐||存款额current accout =rBNEd  
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　　销货帐account sales sFNBrL  
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　　共同计算帐项joint account \B _g=K  
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　　未决帐项outstanding account 8l(_{Y5(-  
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　　贷方帐项credit account||creditor account ]IQTf5n  
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　　借方帐项debit account||debtor account kh3PEq  
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　　应付帐||应付未付帐account payable v=4,kG  
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　　应收帐||应收未收帐account receivable n[#!Q`D  
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　　新交易||新帐new account ~9.0:Fm<  
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　　未决帐||老帐old account bYT,f.,5{  
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　　现金帐cash account S]^`Qy)  
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　　流水帐running account c#eV!fl>&  
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　　暂记帐||未定帐suspense account <uXZ*E  
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　　过期帐||延滞帐overdue account||pastdue account ?3ldHWa  
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　　杂项帐户sundry account
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　　详细帐单||明细表detail account _
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　　呆帐bad account PPiN`GM  
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　　会计项目title of account n_[;2XQQ  
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　　会计薄||帐薄account-book a6AD`| U8  
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　　营业报告书||损益计算表account of budiness||business report W0GDn  
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　　借贷细帐||交验帐account rendered k&-SB -  
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　　明细帐account stated =aM(r6 C  
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　　与…银行开立一户头to open an account with 1m$:Rn^  
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　　与…银行建立交易to keep account with < d".v  
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　　继续记帐to keep account 8]U;2H/z  
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　　与…有交易to have an account with eH.~c3o  
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　　作成会计帐||有往来帐项to make out an account with &s.S)'l4l  
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　　清算||清理债务to make up an account [=dK%7v  
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　　清洁帐目||与…停止交易to close ones account with r(g:b ^S  
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　　结帐to close an account kk6Af\NZ  
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　　清理未付款to ask an account||to demand an account B%P g :|  
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　　结清差额to balance the account with =+{SZh@  
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　　清算to settle an account||to liquidate an account||to square an account AN-qcp6=o  
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　　审查帐目||监查帐目to audit an account QD O.
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　　检查帐目to examine an account pY75S5h:  
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　　转入A的帐户to charge the amount to As account `ceetr=  
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　　以计帐方式付款to pay on account UVND1XV^f  
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　　代理某人||为某人on ones account||on account of one MM_c{gFF  
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　　为自己计算||独立帐目on ones own account ?];?
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　　由某人收益并负风险on ones account and risk||for ones account and risk cj=6_
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　　由某人负担for ones account||for account of one >NL4&MV:  
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　　按某人指示||列入某人帐户by order and for account of one TGUlJLT  
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　　列入5月份帐目for May account h+,Eu7\88  
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　　编入某中帐项下to pass to the account of||to place to the account of tWD5Yh>.?$  
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　　寄出清算书to send in an account||to send in render an account Y 6B7qp  
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　　支票薄cheque book oT=XCa5  
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　　支票陈票人cheque drawer 7RE 'KH_$  
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　　持票人cheque holder Jat|n97$  
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　　不记名支票cheque to bearer||bearer cheque &x= PAu  
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　　记名支票||认人支票cheque to order <$H-/~Y  
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　　到期支票antedated cheque IYZ$a/{P  
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　　未到期支票postdated cheque -SF*DZ  
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　　保付支票certified cheque >)V1aLu=  
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　　未获兑现支票，退票returned cheque 1?!z< <  
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　　横线支票crossed cheque )HaW# ,XB  
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　　普通横线general crossing 
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　　特别横线special crossing VMa\?`fT  
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　　空白支票blank cheque |3ob1/)p0  
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　　失效支票，过期支票stale cheque y9/x:n&]  
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　　普通支票open cheque i.~*G8!DM  
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　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 5(+9( \x  
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　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
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　　支票换现金||兑现to cash a cheque -c_}^j  
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　　清理票款to clear a cheque ,)u7PMs  
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　　保证兑现to certify a cheque :h(r2?=7  
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　　填写支票数额to fill up a cheque $N@EH;{_0  
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　　支票上划线to cross a cheque KMU2PoqD  
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　　开发支票to make out a cheque T^b62j'b5_  
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　　签发支票，开立支票to draw a cheque||to issue a cheque S(&]?!  
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　　透支支票to overdraw a cheque B'@a36  
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　　背书支票to endorse a cheque \R}`S`fIw`  
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　　请付票款||清付票款to pay a cheque||to honour a cheque q-k~L\Ys  
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　　支票退票to dishonour a cheque z[E gMS!  
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　　拒付支票to refuse a cheque MhaoD5*9  
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　　拒付支票to stop payment of a cheque < .\2Ec  
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　　提示要求付款to present for payment Z` ;.62S  
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　　见票即付持票人payable to bearer AhNy+p{  
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　　支付指定人payable to order +^@;J?O  
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　　已过期||无效out of date||stale I7Uj<a=(q  
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　　请给出票人R/D||refer to drawer Q+r8
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　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L)mb.U$`c|  
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　　文字与数字不一致words and figures differ 8B|qNf `Yi  
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　　支票时间已过account closed VQMPs{tm  
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　　更改处应加盖印章alterations require initials ruf*-&Kr7  
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　　时间已过effects not cleared rNl`w.  
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　　停止付款payment stopped ~AX@o-WU  
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　　支票毁损cheque mutilated s .xJ},E9  
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　　汇款||寄钱to remit||to send money q|r/%[[!o  
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　　寄票供取款||支票支付to send a cheque for payment 0>aAI3E  
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　　寄款人a remitter |V>_l' /  
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　　收款人a remittee /HiRbwQK#  
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　　国外汇票foreign Bill i_KAD U&mP  
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　　国内汇票inland Bill Zd Li<1P*d  
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　　跟单汇票documentary bill +)cjW"9  
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　　空头汇票accommodation bill 2y"|l  
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　　原始汇票original bill zdh&,!] F6  
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　　改写||换新票据renewed bill vnrP;T=^  
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　　即期汇票sight bill||bill on demand `1Cg)\&[e0  
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　　…days after date||…days after date…日后付款 U,_jb}$Sq7  
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　　…months after date||…months after date…月后付款 [*jvvkAp  

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　　见票后…日付款…days after sight||…days sight o;#9$j7QP!  
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　　见票后…月付款…months after sight||…months sight pod=
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　　同组票据set of bills ^kElb;d  
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　　单张汇票sola of exchange||sole of exchange Fhr5)Z  
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　　远期汇票usance bill||bill at usance UF$JVb  
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　　长期汇票long bill 7[)IP:I>  
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　　短期汇票short bill HLa3lUo  
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　　逾期汇票overdue bill x_yQoae  
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　　宽限日期days of grace yGN2/>]   
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　　电汇telegraphic transfer （T.T） Xc!0'P0T  
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　　邮汇postal order||postal note （Am.）||post office order||money order Ew9\Y R}  
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　　本票promissory note （P/N） x)h|!T=B~  
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　　押汇负责书||押汇保证书letter of hypothecation x bsk  
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　　副保||抵押品||付属担保物collateral security 
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　　担保书trust receipt||letter of indemnity l[G&=/R@H  
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　　承兑||认付acceptance X/8CvY#n  
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　　单张承兑general acceptance i 1{Lx)  
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　　有条件承兑qualified acceptance {[<o)k.A  
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　　附条件认付conditional acceptance C1V@\mRi  
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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】