会计报表statement of account `Yyi;!+0
@[]#[7
往来帐目account current P -X2A2
l<yYfGO
现在往来帐||存款额current accout [f=Y*=u9,
(.kzJ\x
销货帐account sales VhU,("&pm
~zQxfl/
共同计算帐项joint account ^_uCSA'X
Z5[g[Q
未决帐项outstanding account ME*A6/h
kk}_AZ0eK
贷方帐项credit account||creditor account i\k
Db=
xn1,
o
MY=
借方帐项debit account||debtor account eCG{KCM~_Z
l_zTpyOZ
应付帐||应付未付帐account payable 0m4'm<2m
fRp(&%8E
应收帐||应收未收帐account receivable 9y j'->dL
C9eisUM
新交易||新帐new account }w{E<C(M
WLCr ~r^
未决帐||老帐old account iK8jX?
S(_
DR8
现金帐cash account Xi!e=5&Pa
uz;e
YD
流水帐running account &a'LOq+r'
Tb{RQ?Nw'
暂记帐||未定帐suspense account S]Aaf-X_
>C`#4e?}
过期帐||延滞帐overdue account||pastdue account mcxD#+H 3
D{JwZL@7k2
杂项帐户sundry account =0SJf 3
]^<\a=U
详细帐单||明细表detail account c~!ETwpHQ
Pxgul7
呆帐bad account 3Qu-X\
x|g2H.n
会计项目title of account FhQb9\g
hd)WdGJp
会计薄||帐薄account-book #{J+BWP\o
o 80x@ &A:
营业报告书||损益计算表account of budiness||business report Wlp`D
)*aAkM
借贷细帐||交验帐account rendered Wl]XOUZ
{"db1Gbfg
明细帐account stated Pav
$dug"[
与…银行开立一户头to open an account with
#p-\Y7f
{d> 6*b
与…银行建立交易to keep account with Ho $+[K
(t,mtdD#1
继续记帐to keep account *?+2%zP
nIqF:6/
与…有交易to have an account with o8SP#ET"n
W3n[qVZIC
作成会计帐||有往来帐项to make out an account with h;~NA}>
E CPSE{
清算||清理债务to make up an account ypx`!2Q$
t<%+))b
清洁帐目||与…停止交易to close ones account with 9fsc>9
V6'k\5| _
结帐to close an account zo@,>'m
=nlj|S ~3
清理未付款to ask an account||to demand an account %1)J Rc
{*nE8+..A
结清差额to balance the account with BRv#`
& d* bQv$
清算to settle an account||to liquidate an account||to square an account }d@;]cps
n;y[%H!g
审查帐目||监查帐目to audit an account $SfY<j,R
U@:l~xJ
检查帐目to examine an account !04^E
AG"iS<u
转入A的帐户to charge the amount to As account &LQfs4}a
,
P@Vs\wAT
以计帐方式付款to pay on account H7f
Xg
ER:K^
Za
代理某人||为某人on ones account||on account of one TJuS)AZ
C
MPLeqk$;
为自己计算||独立帐目on ones own account u(JuU/U
!>Q{co'
由某人收益并负风险on ones account and risk||for ones account and risk y8]vl;88yY
^UyN)eX
由某人负担for ones account||for account of one V=c?V/pl
2L=(-CH9]
按某人指示||列入某人帐户by order and for account of one P#"_H}qC*
l I2UpfkBP
列入5月份帐目for May account J~ wu*x
8DFq eY0S
编入某中帐项下to pass to the account of||to place to the account of =.,XJIw&
5xa!L@)`wF
寄出清算书to send in an account||to send in render an account Vc+~yh.)
)2r_EO@3HP
支票薄cheque book EdZNmL3cB
rK4
pYo
支票陈票人cheque drawer o@YEd d
zoj
w^%W
持票人cheque holder g^^^fKUp )
~L.5;8a3Pe
不记名支票cheque to bearer||bearer cheque >Fc=F#tA9
fLV@~T|
记名支票||认人支票cheque to order 2-^['R
lLEEre
到期支票antedated cheque !X=93%
EpENhC0
未到期支票postdated cheque z0T6a15f!P
!0cb f&^:
保付支票certified cheque 0- u,AD
:kXxxS
未获兑现支票,退票returned cheque q\Z9.T+Qo
K:Z|# i-
横线支票crossed cheque ca%XA|_J
|2I
p*
普通横线general crossing vQ[ TcV
A \Z _br
特别横线special crossing KCn#*[
s2
K8|q=
空白支票blank cheque ZV[-$
t<cWMx5ra
失效支票,过期支票stale cheque "rw'mogRL
'JAe=K
H
普通支票open cheque
z@2nre
w^S]HzMd
打10%折扣的10000元支票,(即9000元)a cheque for $10,000, less 10% discount MED_#OS
"p&4Sn3T2?
加10%费用的10000元支票,(即11000元)a cheque for $10,000, plus 10% charges 4rD&Lg'
07Oagq(
支票换现金||兑现to cash a cheque RI]x=
(KR.dxzjf
清理票款to clear a cheque
Sbj{)
:Y)G- :S+
保证兑现to certify a cheque n'@XgUI,
t0)hdX
填写支票数额to fill up a cheque ] .c$(.
+b{tk=Q:
支票上划线to cross a cheque (-{.T
7[8d-Sf24{
开发支票to make out a cheque X{qa|6S,F
?)4c!3#
签发支票,开立支票to draw a cheque||to issue a cheque ['I5(M@
5WI0[7
透支支票to overdraw a cheque #}8gHI-9%
i.+#a2
背书支票to endorse a cheque M'$?Jp#]}
jDW$}^
6
请付票款||清付票款to pay a cheque||to honour a cheque ['
l}*
,m)YL>
k
支票退票to dishonour a cheque q_:B=w+bC
m_UzmWF
拒付支票to refuse a cheque U?ZxQj66}
xGX U7w:X
拒付支票to stop payment of a cheque ?gS~9jgcd
1@`mpm#Y
提示要求付款to present for payment }k6gO0z
5R O_)G<
见票即付持票人payable to bearer @FuX^Q.[
{-s7_\|p(
支付指定人payable to order B
R0P :h
!(qaudX{>k
已过期||无效out of date||stale {^Q1b.=
RaB%N$.9s
请给出票人R/D||refer to drawer wdEQB-dA
xx,|n
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds $9<P3J 1
PL7_j
文字与数字不一致words and figures differ vrXNa8,L
QBTjiaYGa'
支票时间已过account closed y!kM#DC^
}_cX" s
更改处应加盖印章alterations require initials [1.>9ngj
Fx@@.O6
时间已过effects not cleared [\)irCDv
uh~,>~a|
停止付款payment stopped K$~Ja
B6]M\4v
支票毁损cheque mutilated 9'h4QF+Y
I)f54AX
汇款||寄钱to remit||to send money | PzXN+DW
fvw&y+|y!
寄票供取款||支票支付to send a cheque for payment |FZIUS{]
'U4@Sax,
寄款人a remitter l1}HJmom
mV'^4by
收款人a remittee [214b=
yyuf
国外汇票foreign Bill tfq; KR
O:te;l
QK
国内汇票inland Bill I i J%.U
j*@EJ"Gm>
跟单汇票documentary bill yI}_
U
^+Stvj:N
空头汇票accommodation bill Ck^jgB.7
kI#
yW!
原始汇票original bill Z/=HQ8
7D wf0Re`
改写||换新票据renewed bill kG]FB.@bG
gX*i"Y#
即期汇票sight bill||bill on demand ;p2a .P
vhu5w#]u*
…days after date||…days after date…日后付款 Mj- B;r
jRo4+8
…months after date||…months after date…月后付款 aG/L'we
R
FR 1se
见票后…日付款…days after sight||…days sight -S*MQA4
$61*X f+*
见票后…月付款…months after sight||…months sight zrCQEQq
BJ7m3[lz
同组票据set of bills ,#QLc
+G<9 |-
单张汇票sola of exchange||sole of exchange RF.8zea{O`
d"JI4)%
远期汇票usance bill||bill at usance <{b#nPc!,#
N"#=Q=)x
长期汇票long bill L#NW<T
<)$b=z
短期汇票short bill Xw[|$#QKM
rJ}k!}G
逾期汇票overdue bill 4?9cyv4H
k=qb YGK
宽限日期days of grace 8
t
Ef>
[}!obbM
电汇telegraphic transfer (T.T) 4GTB82V$
YkbZ 2J*-
邮汇postal order||postal note (Am.)||post office order||money order \hT=U*dMR
yu]nK-Y7S
本票promissory note (P/N) l:rT{l=8*
A/{0J\pA
押汇负责书||押汇保证书letter of hypothecation d 1bx5U
oN6 '%
副保||抵押品||付属担保物collateral security $mp'/]
$f]dL};
担保书trust receipt||letter of indemnity jFMf=u&U
u4p){|x7s
承兑||认付acceptance U:o(%dk
m^Xq<`e"<
单张承兑general acceptance 5W=jQ3 C
nI6[y)j
有条件承兑qualified acceptance wth*H$iF
C [h^bBq
附条件认付conditional acceptance ' Zmslijf
SvD^'(
x
部分认付partial acceptance转贴于:注册会计师考试_考试大【责编:虫 纠错】