会计报表statement of account L "|Bm{Run
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往来帐目account current \~l_w
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现在往来帐||存款额current accout V_gl#e#
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销货帐account sales 4u 6 FvN
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共同计算帐项joint account E 7fQ9]
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未决帐项outstanding account i=aR ~
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account e{5?+6KH
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应付帐||应付未付帐account payable $+'H000x
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应收帐||应收未收帐account receivable J cR|{9ghT
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新交易||新帐new account V.P<>~W
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未决帐||老帐old account CJ\a7=*i
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现金帐cash account F3}MM
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流水帐running account Y[6T7eZ0g
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暂记帐||未定帐suspense account = {O ~
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过期帐||延滞帐overdue account||pastdue account jmID@37t
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杂项帐户sundry account X&pYLm72;
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详细帐单||明细表detail account ?bB>}:~j)
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呆帐bad account
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会计项目title of account R |c=I }@F
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会计薄||帐薄account-book 2tq2
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营业报告书||损益计算表account of budiness||business report t1FtYXv`/
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借贷细帐||交验帐account rendered r<UVO$N
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明细帐account stated c@t?R$c
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与…银行开立一户头to open an account with S}@7Z`
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与…银行建立交易to keep account with Sa= tiOv
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继续记帐to keep account @t9HRL?T~
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与…有交易to have an account with }iUK`e
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作成会计帐||有往来帐项to make out an account with M~:_^B
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清算||清理债务to make up an account +F; 2FD$
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清洁帐目||与…停止交易to close ones account with RQ,# TbAe
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结帐to close an account b#6S8C+@
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清理未付款to ask an account||to demand an account .@VZ3"
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结清差额to balance the account with 75# 8P?i
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清算to settle an account||to liquidate an account||to square an account * dB eb
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审查帐目||监查帐目to audit an account X 0.H(p#s
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检查帐目to examine an account TA[%e
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转入A的帐户to charge the amount to As account V:n0 BlZ,B
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以计帐方式付款to pay on account B.8B1MFm
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代理某人||为某人on ones account||on account of one nrl?<4 _
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为自己计算||独立帐目on ones own account kKyU?/aj
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由某人收益并负风险on ones account and risk||for ones account and risk S#/B
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由某人负担for ones account||for account of one "
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按某人指示||列入某人帐户by order and for account of one :U?g']`Z##
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列入5月份帐目for May account WcN
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编入某中帐项下to pass to the account of||to place to the account of /@9Q:'P
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寄出清算书to send in an account||to send in render an account ;(NTzBq!1
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支票薄cheque book 'm`O34h
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支票陈票人cheque drawer >dA
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持票人cheque holder |J&\/
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不记名支票cheque to bearer||bearer cheque F-;J N
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记名支票||认人支票cheque to order Jq_\r' YE
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到期支票antedated cheque IL@y GuO,
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未到期支票postdated cheque TK5$-6k
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保付支票certified cheque ~^F]t$rz
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未获兑现支票，退票returned cheque 6qZQ 20h
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横线支票crossed cheque q`e0%^U
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普通横线general crossing 534pX7dg
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特别横线special crossing st w@@GQ
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空白支票blank cheque cj>@Jx}]M
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失效支票，过期支票stale cheque eu(Fhs
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普通支票open cheque |.; N_i
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount : V9Q<B^
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S]H[&o1o
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支票换现金||兑现to cash a cheque \%r#>8c8
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清理票款to clear a cheque w hI4@#
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保证兑现to certify a cheque %jAc8~vW?
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填写支票数额to fill up a cheque
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支票上划线to cross a cheque lr&
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开发支票to make out a cheque DS8HSSD
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签发支票，开立支票to draw a cheque||to issue a cheque m]DP{-s4
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透支支票to overdraw a cheque v=^^Mr"Z^
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背书支票to endorse a cheque b8a (.}8*
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请付票款||清付票款to pay a cheque||to honour a cheque k2 Q[v
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支票退票to dishonour a cheque %\it4 r3
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拒付支票to refuse a cheque x.gz sd
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拒付支票to stop payment of a cheque yc0
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提示要求付款to present for payment &Zz&VwWR
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见票即付持票人payable to bearer r%: :q^b3
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支付指定人payable to order }5E H67
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已过期||无效out of date||stale #8d #Jw
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请给出票人R/D||refer to drawer q4:zr
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds D*L@I@
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文字与数字不一致words and figures differ " "`z3-
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支票时间已过account closed 8?~>FLWTXZ
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更改处应加盖印章alterations require initials a aVq>$G 3
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时间已过effects not cleared j\#)'>"
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停止付款payment stopped %m|BXyf]_B
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支票毁损cheque mutilated h<IAH Cz;(
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汇款||寄钱to remit||to send money FkaQVT
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寄票供取款||支票支付to send a cheque for payment 25G~rk
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寄款人a remitter M!G/5:VZ
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收款人a remittee __z/X "H
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国外汇票foreign Bill P EzT|uY
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国内汇票inland Bill >U:-U"rA?
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跟单汇票documentary bill $hM 9{
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空头汇票accommodation bill |r*y63\T
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原始汇票original bill /0L]Pf;
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改写||换新票据renewed bill Lxa<zy~b
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即期汇票sight bill||bill on demand PtjAu
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…days after date||…days after date…日后付款 ziAn9/sT
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…months after date||…months after date…月后付款 j"0TAYmXwu
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见票后…日付款…days after sight||…days sight RZvRV?<bR
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见票后…月付款…months after sight||…months sight V" 5rIk
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同组票据set of bills * @
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单张汇票sola of exchange||sole of exchange p fk)_;>,
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远期汇票usance bill||bill at usance gZ (\/m8Z
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长期汇票long bill ` C: J {`
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短期汇票short bill "j q F
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逾期汇票overdue bill 'kCr1t
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宽限日期days of grace 9@(V
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电汇telegraphic transfer （T.T） e58tf3
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邮汇postal order||postal note （Am.）||post office order||money order r-}C !aF]
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本票promissory note （P/N） j W|M)[KJN
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押汇负责书||押汇保证书letter of hypothecation Cp-p7g0wlg
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副保||抵押品||付属担保物collateral security grCz@i
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担保书trust receipt||letter of indemnity ~ EhM"go
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承兑||认付acceptance _nW#Cl~
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单张承兑general acceptance bq}o#d5p-_
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有条件承兑qualified acceptance 7OZjLD{ID
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附条件认付conditional acceptance )e\IdK l=
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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】
