注冊會計考試常見英語單詞輔導（一）

      會計報表statement of account

　　往來帳目account current

　　現(xiàn)在往來帳||存款額current accout

　　銷貨帳account sales

　　共同計算帳項joint account

　　未決帳項outstanding account

　　貸方帳項credit account||creditor account

　　借方帳項debit account||debtor account

　　應付帳||應付未付帳account payable

　　應收帳||應收未收帳account receivable

　　新交易||新帳new account

　　未決帳||老帳old account

　　現(xiàn)金帳cash account

　　流水帳running account

　　暫記帳||未定帳suspense account

　　過期帳||延滯帳overdue account||pastdue account

　　雜項帳戶sundry account

　　詳細帳單||明細表detail account

　　呆帳bad account

　　會計項目title of account

　　會計薄||帳薄account-book

　　營業(yè)報告書||損益計算表account of budiness||business report

　　借貸細帳||交驗帳account rendered

　　明細帳account stated

　　與…銀行開立一戶頭to open an account with

　　與…銀行建立交易to keep account with

　　繼續(xù)記帳to keep account

　　與…有交易to have an account with

　　作成會計帳||有往來帳項to make out an account with

　　清算||清理債務to make up an account

　　清潔帳目||與…停止交易to close ones account with

　　結帳to close an account

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

　　結清差額to balance the account with

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

　　審查帳目||監(jiān)查帳目to audit an account

　　檢查帳目to examine an account

　　轉入A的帳戶to charge the amount to As account

　　以計帳方式付款to pay on account

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

　　為自己計算||獨立帳目on ones own account

　　由某人收益并負風險on ones account and risk||for ones account and risk

　　由某人負擔for ones account||for account of one

　　按某人指示||列入某人帳戶by order and for account of one

　　列入5月份帳目for May account

　　編入某中帳項下to pass to the account of||to place to the account of

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

　　支票薄cheque book

　　支票陳票人cheque drawer

　　持票人cheque holder

　　不記名支票cheque to bearer||bearer cheque

　　記名支票||認人支票cheque to order

　　到期支票antedated cheque

　　未到期支票postdated cheque

　　保付支票certified cheque

　　未獲兌現(xiàn)支票，退票returned cheque

　　橫線支票crossed cheque

　　普通橫線general crossing

　　特別橫線special crossing

　　空白支票blank cheque

　　失效支票，過期支票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%費用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges

　　支票換現(xiàn)金||兌現(xiàn)to cash a cheque

　　清理票款to clear a cheque

　　保證兌現(xiàn)to certify a cheque

　　填寫支票數(shù)額to fill up a cheque

　　支票上劃線to cross a cheque

　　開發(fā)支票to make out a cheque

　　簽發(fā)支票，開立支票to draw a cheque||to issue a cheque

　　透支支票to overdraw a cheque

　　背書支票to endorse a cheque

　　請付票款||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

　　見票即付持票人payable to bearer

　　支付指定人payable to order

　　已過期||無效out of date||stale

　　請給出票人R/D||refer to drawer

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

　　文字與數(shù)字不一致words and figures differ

　　更改處應加蓋印章alterations require initials

　　停止付款payment stopped

　　支票毀損cheque mutilated

　　匯款||寄錢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

　　國外匯票foreign Bill

　　國內匯票inland Bill

　　跟單匯票documentary bill

　　空頭匯票accommodation bill

　　原始匯票original bill

　　改寫||換新票據(jù)renewed bill

　　即期匯票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

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

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

　　同組票據(jù)set of bills

　　單張匯票sola of exchange||sole of exchange

　　遠期匯票usance bill||bill at usance

　　長期匯票long bill

　　短期匯票short bill

　　逾期匯票overdue bill

　　寬限日期days of grace

　　電匯telegraphic transfer （T.T）

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

　　本票promissory note （P/N）

　　押匯負責書||押匯保證書letter of hypothecation

　　副保||抵押品||付屬擔保物collateral security

　　擔保書trust receipt||letter of indemnity

　　承兌||認付acceptance

　　單張承兌general acceptance

　　有條件承兌qualified acceptance

　　附條件認付conditional acceptance

　　部分認付partial acceptance

      拒付||退票dishonour

　　拒絕承兌而退票dishonour by non-acceptance

　　由于存款不足而退票dihonour by non-payment

　　提交presentation

　　背書endorsement||indorsement

　　無記名背書general endorsement||blank endorsement

　　記名式背書special endorsement||full endorsement

　　附條件背書conditional endorsement

　　限制性背書restrictive endorsement

　　無追索權背書endorsement without recourse

　　期滿||到期maturity

　　托收collection

　　新匯票||再兌換匯票re-exchange||re-draft

　　外匯交易exchange dealing||exchange deals

　　匯兌合約exchange contract

　　匯兌合約預約forward exchange contract

　　外匯行情exchange quotation

　　交易行情表course of exchange||exchange table

　　匯價||兌換率exchange rate||rate of exchange

　　官方匯率official rate

　　掛牌匯率||名義匯率nominal rate

　　現(xiàn)匯匯率spot rate

　　電匯匯率||電匯率|| T.T. rate||telegraphic transfer rate

　　兌現(xiàn)率||兌現(xiàn)匯率demand rate

　　長期匯率long rate

　　私人匯票折扣率rate on a private bill

　　遠期匯票兌換率forward rate

　　套價||套匯匯率||裁定外匯行情cross rate

　　付款匯率pence rate

　　當日匯率||成交價currency rate

　　套匯||套價||公斷交易率arbitrage

　　匯票交割||匯票議付negotiation of draft

　　交易人||議付人negotiator

　　票據(jù)交割||讓與支票票據(jù)議付to negotiatie a b