注册会计考试常见英语单词辅导（一）

文章作者 100test 发表时间 2008:01:04 10:23:35
来源 100Test.Com百考试题网

会计报表statement of account

　　往来帐目account current

　　现在往来帐||存款额current accout

　　销货帐account sales

　　共同计算帐项joint account

　　未决帐项outstanding account

　　贷方帐项credit account||creditor account

　　借方帐项debit account||debtor account

　　应付帐||应付未付帐account payable

　　应收帐||应收未收帐account receivable

　　新交易||新帐new account

　　未决帐||老帐old account

　　现金帐cash account

　　流水帐running account

　　暂记帐||未定帐suspense account

　　过期帐||延滞帐overdue account||pastdue account

　　杂项帐户sundry account

　　详细帐单||明细表detail account

　　呆帐bad account

　　会计项目title of account

　　会计薄||帐薄account-book

　　营业报告书||损益计算表account of budiness||business report

　　借贷细帐||交验帐account rendered

　　明细帐account stated

　　与…银行开立一户头to open an account with

　　与…银行建立交易to keep account with

　　继续记帐to keep account

　　与…有交易to have an account with

　　作成会计帐||有往来帐项to make out an account with

　　清算||清理债务to make up an account

　　清洁帐目||与…停止交易to close ones account with

　　结帐to close an account

　　清理未付款to ask an account||to demand an account

　　结清差额to balance the account with

　　清算to settle an account||to liquidate an account||to square an account

　　审查帐目||监查帐目to audit an account

　　检查帐目to examine an account

　　转入A的帐户to charge the amount to As account

　　以计帐方式付款to pay on account

　　代理某人||为某人on ones account||on account of one

　　为自己计算||独立帐目on ones own account

　　由某人收益并负风险on ones account and risk||for ones account and risk

　　由某人负担for ones account||for account of one

　　按某人指示||列入某人帐户by order and for account of one

　　列入5月份帐目for May account

　　编入某中帐项下to pass to the account of||to place to the account of

　　寄出清算书to send in an account||to send in render an account

　　支票薄cheque book

　　支票陈票人cheque drawer

　　持票人cheque holder

　　不记名支票cheque to bearer||bearer cheque

　　记名支票||认人支票cheque to order

　　到期支票antedated cheque

　　未到期支票postdated cheque

　　保付支票certified cheque

　　未获兑现支票，退票returned cheque

　　横线支票crossed cheque

　　普通横线general crossing

　　特别横线special crossing

　　空白支票blank cheque

　　失效支票，过期支票stale cheque

　　普通支票open cheque

　　打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount

　　加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges

　　支票换现金||兑现to cash a cheque

　　清理票款to clear a cheque

　　保证兑现to certify a cheque

　　填写支票数额to fill up a cheque

　　支票上划线to cross a cheque

　　开发支票to make out a cheque

　　签发支票，开立支票to draw a cheque||to issue a cheque

　　透支支票to overdraw a cheque

　　背书支票to endorse a cheque

　　请付票款||清付票款to pay a cheque||to honour a cheque

　　支票退票to dishonour a cheque

　　拒付支票to refuse a cheque

　　拒付支票to stop payment of a cheque

　　提示要求付款to present for payment

　　见票即付持票人payable to bearer

　　支付指定人payable to order

　　已过期||无效out of date||stale

　　请给出票人R/D||refer to drawer

　　存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

　　文字与数字不一致words and figures differ

　　支票时间已过account closed

　　更改处应加盖印章alterations require initials

　　时间已过effects not cleared

　　停止付款payment stopped

　　支票毁损cheque mutilated

　　汇款||寄钱to remit||to send money

　　寄票供取款||支票支付to send a cheque for payment

　　寄款人a remitter

　　收款人a remittee

　　国外汇票foreign Bill

　　国内汇票inland Bill

　　跟单汇票documentary bill

　　空头汇票accommodation bill

　　原始汇票original bill

　　改写||换新票据renewed bill

　　即期汇票sight bill||bill on demand

　　…days after date||…days after date…日后付款

　　…months after date||…months after date…月后付款

　　见票后…日付款…days after sight||…days sight

　　见票后…月付款…months after sight||…months sight

　　同组票据set of bills

　　单张汇票sola of exchange||sole of exchange

　　远期汇票usance bill||bill at usance

　　长期汇票long bill

　　短期汇票short bill

　　逾期汇票overdue bill

　　宽限日期days of grace

　　电汇telegraphic transfer （T.T）

　　邮汇postal order||postal note （Am.）||post office order||money order

　　本票promissory note （P/N）

　　押汇负责书||押汇保证书letter of hypothecation

　　副保||抵押品||付属担保物collateral security

　　担保书trust receipt||letter of indemnity

　　承兑||认付acceptance

　　单张承兑general acceptance

　　有条件承兑qualified acceptance

　　附条件认付conditional acceptance

　　部分认付partial acceptance