注册会计考试常见英语单词辅导(一)
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
更改处应加盖印章alterations require initials
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
拒付||退票dishonour
拒绝承兑而退票dishonour by non-acceptance
由于存款不足而退票dihonour by non-payment
提交presentation
背书endorsement||indorsement
无记名背书general endorsement||blank endorsement
记名式背书special endorsement||full endorsement
附条件背书conditional endorsement
限制性背书restrictive endorsement
无追索权背书endorsement without recourse
期满||到期maturity
托收collection
新汇票||再兑换汇票re-exchange||re-draft
外汇交易exchange dealing||exchange deals
汇兑合约exchange contract
汇兑合约预约forward exchange contract
外汇行情exchange quotation
交易行情表course of exchange||exchange table
汇价||兑换率exchange rate||rate of exchange
官方汇率official rate
挂牌汇率||名义汇率nominal rate
现汇汇率spot rate
电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate
兑现率||兑现汇率demand rate
长期汇率long rate
私人汇票折扣率rate on a private bill
远期汇票兑换率forward rate
套价||套汇汇率||裁定外汇行情cross rate
付款汇率pence rate
当日汇率||成交价currency rate
套汇||套价||公断交易率arbitrage
汇票交割||汇票议付negotiation of draft
交易人||议付人negotiator
票据交割||让与支票票据议付to negotiatie a b
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