会计报表statement of account Qg[h eND
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往来帐目account current xm^N8
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现在往来帐||存款额current accout - Sx0qi'%
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销货帐account sales y?"$(%3|
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共同计算帐项joint account tc"T}huypU
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未决帐项outstanding account 3\,MsoAl
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贷方帐项credit account||creditor account ZT r:xX{R6
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借方帐项debit account||debtor account KuIkul9^%
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应付帐||应付未付帐account payable vz- 9<w;>a
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应收帐||应收未收帐account receivable G aha Z
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新交易||新帐new account 6BUBk>A`
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未决帐||老帐old account 92s4u3 L;
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现金帐cash account TFNUv<>X
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流水帐running account ;& RUE
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暂记帐||未定帐suspense account W &HF?w}s
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过期帐||延滞帐overdue account||pastdue account <_=JMA5
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杂项帐户sundry account n; Lo
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详细帐单||明细表detail account "(Mvl1^BT
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呆帐bad account ]^Sd9ba
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会计项目title of account dz{#"No0
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会计薄||帐薄account-book H~~7~1"x
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营业报告书||损益计算表account of budiness||business report &,^mM'
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借贷细帐||交验帐account rendered c$@`P
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明细帐account stated
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与…银行开立一户头to open an account with ll^Th >
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与…银行建立交易to keep account with eL<m.06cfY
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继续记帐to keep account jn.R.}TT
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与…有交易to have an account with Su$18a"Bc
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作成会计帐||有往来帐项to make out an account with 3 %z
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清算||清理债务to make up an account e V"d v*R
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清洁帐目||与…停止交易to close ones account with qlz( W
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结帐to close an account l\q*%'Pe
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清理未付款to ask an account||to demand an account u)<Ysx8G
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结清差额to balance the account with |z.Gh1GCy
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清算to settle an account||to liquidate an account||to square an account }v_p gatC
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审查帐目||监查帐目to audit an account RY >)eGJ
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检查帐目to examine an account ZC3tbhV
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转入A的帐户to charge the amount to As account 1~["{u
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以计帐方式付款to pay on account
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代理某人||为某人on ones account||on account of one ( rA\_FOJ
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为自己计算||独立帐目on ones own account fG:PdIJ7_
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由某人收益并负风险on ones account and risk||for ones account and risk ^n\9AE3
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由某人负担for ones account||for account of one =gxgS< bde
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按某人指示||列入某人帐户by order and for account of one F{#N6,T
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列入5月份帐目for May account Ha46U6_'h
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account d$2@,
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支票薄cheque book :z0s*,QH
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支票陈票人cheque drawer &"U9X"8b
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持票人cheque holder r1[E{Tpz
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不记名支票cheque to bearer||bearer cheque [}W^4,
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记名支票||认人支票cheque to order .){e7U6b{
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到期支票antedated cheque 37j\D1Y
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未到期支票postdated cheque fe&
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保付支票certified cheque ]`#xR *a
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未获兑现支票，退票returned cheque
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横线支票crossed cheque }aHB$}"!
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普通横线general crossing Zd[y +$>
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特别横线special crossing mhHA!:
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空白支票blank cheque VYl_ U?D
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失效支票，过期支票stale cheque R`Ys;g/!
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普通支票open cheque ~6@ c]:
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount "VT {1(]t
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges 7AGZu?1]M
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支票换现金||兑现to cash a cheque |0C|$2
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清理票款to clear a cheque h3U
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保证兑现to certify a cheque Q{H!s_6iyv
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填写支票数额to fill up a cheque Hm+6QgCs
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支票上划线to cross a cheque +Bt LyQ
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开发支票to make out a cheque sx)$= ~o
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签发支票，开立支票to draw a cheque||to issue a cheque 5@R15q@c6n
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透支支票to overdraw a cheque 8
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背书支票to endorse a cheque G:h;C] .
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque FT3, k&i
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拒付支票to refuse a cheque nU? Xc(Xy
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拒付支票to stop payment of a cheque uNPD~TYN
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提示要求付款to present for payment @ }zS/LO
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见票即付持票人payable to bearer fJF8/IQ4
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支付指定人payable to order JhMrm%
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已过期||无效out of date||stale m 1'&{O:
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请给出票人R/D||refer to drawer @ 2%.>0s.
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds +e\:C~2f28
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文字与数字不一致words and figures differ T
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支票时间已过account closed nL7S3
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更改处应加盖印章alterations require initials bY"eC i{K
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时间已过effects not cleared 8CnvvMf
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停止付款payment stopped 9|G=KN)P:
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支票毁损cheque mutilated st'?3A
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汇款||寄钱to remit||to send money ; K)?:
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寄票供取款||支票支付to send a cheque for payment ]mD=Br*r~
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寄款人a remitter &23ss /
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收款人a remittee VvM U)
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国外汇票foreign Bill a`h$lUb-
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国内汇票inland Bill qG2\` +v
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跟单汇票documentary bill <- oRhi4
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空头汇票accommodation bill `M pC<sit
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原始汇票original bill 2)I'5 ?I
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改写||换新票据renewed bill ,rl
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即期汇票sight bill||bill on demand v\?\(Y55Y
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…days after date||…days after date…日后付款 1 Z$99
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…months after date||…months after date…月后付款 5f`XFe$8
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见票后…日付款…days after sight||…days sight ^kR^
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见票后…月付款…months after sight||…months sight g!kRa.`u1
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同组票据set of bills ;u-< {2P
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单张汇票sola of exchange||sole of exchange W*/s4 N
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远期汇票usance bill||bill at usance 5@&i:vs5
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长期汇票long bill C5lD
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短期汇票short bill ?=@Q12R)X
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逾期汇票overdue bill ofrlTw&o
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宽限日期days of grace PJ11LE
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电汇telegraphic transfer （T.T） k s`
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邮汇postal order||postal note （Am.）||post office order||money order VV}fW"_ND
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本票promissory note （P/N） *ej o6 >
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押汇负责书||押汇保证书letter of hypothecation ThQEQ6y
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副保||抵押品||付属担保物collateral security Vqp.jF1|
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担保书trust receipt||letter of indemnity [;LPeO
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承兑||认付acceptance LAVt/TcZS|
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单张承兑general acceptance [t=+$ pf(-
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有条件承兑qualified acceptance
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附条件认付conditional acceptance fF]&{b~wk
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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】
