会计报表statement of account ;R .l?Bg
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往来帐目account current _fQBXG2
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现在往来帐||存款额current accout Q!dNJQpb
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销货帐account sales {,rVA(I@
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未决帐项outstanding account O%(k$ fvM
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贷方帐项credit account||creditor account RW.
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借方帐项debit account||debtor account y-c2tF@'v
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应付帐||应付未付帐account payable &Kgl \;}
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应收帐||应收未收帐account receivable h&6v&%S/L
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新交易||新帐new account c 0%%X!!$
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未决帐||老帐old account ndIU0kq3
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现金帐cash account va/$dD9
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流水帐running account U: .
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暂记帐||未定帐suspense account :3x |U,wC
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过期帐||延滞帐overdue account||pastdue account IL]VY1'#
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详细帐单||明细表detail account &m6x*i-5\f
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会计项目title of account z U9G: jH
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会计薄||帐薄account-book # N.(ZP
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营业报告书||损益计算表account of budiness||business report [J|)DUjt
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借贷细帐||交验帐account rendered t zhkd
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明细帐account stated ;_l Eu" -
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与…银行建立交易to keep account with |6pNe T[
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继续记帐to keep account *8uSy/l
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与…有交易to have an account with <<da TQV
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作成会计帐||有往来帐项to make out an account with vRLkz4z
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清算||清理债务to make up an account ?[K+Ym+
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清洁帐目||与…停止交易to close ones account with $ GyO+xF
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结帐to close an account s9<fPv0w
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清理未付款to ask an account||to demand an account V6,D
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结清差额to balance the account with @83h/Wcxd
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清算to settle an account||to liquidate an account||to square an account yWA
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检查帐目to examine an account \guZc}V]:\
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转入A的帐户to charge the amount to As account ~a[]4\ m;
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以计帐方式付款to pay on account K2TO,J3 E
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代理某人||为某人on ones account||on account of one \fphM6([RK
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为自己计算||独立帐目on ones own account 2sjP":
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由某人收益并负风险on ones account and risk||for ones account and risk "3{xa;c
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编入某中帐项下to pass to the account of||to place to the account of ,9q=2V[GP
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寄出清算书to send in an account||to send in render an account v.)'b e*u
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支票薄cheque book 0\g;^Zpi
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记名支票||认人支票cheque to order !arcQ:T@G
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到期支票antedated cheque =1 lKcA[z
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未到期支票postdated cheque j3VM ! /
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保付支票certified cheque j4l e../N
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横线支票crossed cheque Hjli)*ev
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空白支票blank cheque z-uJ+SA
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失效支票，过期支票stale cheque je.jui"
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普通支票open cheque aZ2liR\QE
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount " j3Yu4_ks
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges "*#$$e53A
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支票换现金||兑现to cash a cheque bXc7$5(!VB
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清理票款to clear a cheque j*Q/vY!T
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填写支票数额to fill up a cheque C;wN>H E
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开发支票to make out a cheque Kom$i<O?48
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签发支票，开立支票to draw a cheque||to issue a cheque ' rHkJ
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透支支票to overdraw a cheque W$N_GR'4
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背书支票to endorse a cheque ag14omM-
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请付票款||清付票款to pay a cheque||to honour a cheque 1;SW% \M
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拒付支票to stop payment of a cheque }{:H0)H*
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汇款||寄钱to remit||to send money T5-50nU,~
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寄票供取款||支票支付to send a cheque for payment TPq5"mco
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收款人a remittee iwJBhu0@#
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国外汇票foreign Bill r{ #od
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国内汇票inland Bill c|:H/Y2n|
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跟单汇票documentary bill rV"<1y:g
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空头汇票accommodation bill l\ts!p4f$
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原始汇票original bill | 5Mhrb4.
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改写||换新票据renewed bill bb$1RLyRL
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即期汇票sight bill||bill on demand p` B4 8TW
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…days after date||…days after date…日后付款 sn+i[
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…months after date||…months after date…月后付款 E&#AX:
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见票后…日付款…days after sight||…days sight {Rc/Ten
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见票后…月付款…months after sight||…months sight
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同组票据set of bills Ii?<L z
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单张汇票sola of exchange||sole of exchange 62PtR`b >
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远期汇票usance bill||bill at usance 7F>5<Gv:-
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长期汇票long bill iJZqAfG{m?
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短期汇票short bill \"V7O'S)&
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逾期汇票overdue bill T6Z 2 #
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宽限日期days of grace KX"?3#U#Fm
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电汇telegraphic transfer （T.T） [~W"$sT
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邮汇postal order||postal note （Am.）||post office order||money order (i.MxG Dd
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本票promissory note （P/N） 'D1
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押汇负责书||押汇保证书letter of hypothecation hWJ\dwF
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副保||抵押品||付属担保物collateral security SJ6lI66OX
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担保书trust receipt||letter of indemnity 2L[/.|
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承兑||认付acceptance 6|V713\
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单张承兑general acceptance ua /A &XQx
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有条件承兑qualified acceptance jJQ6]ucw a
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附条件认付conditional acceptance NN\% X3ri"
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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】
