会计报表statement of account 6 U[VoUU
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往来帐目account current KYJP`va6k
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现在往来帐||存款额current accout 2IRARZ,3
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销货帐account sales -3v\ c~
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共同计算帐项joint account #$-?[c$>
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未决帐项outstanding account gh\u@#$8
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贷方帐项credit account||creditor account
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借方帐项debit account||debtor account ~jzLw@"~$^
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应付帐||应付未付帐account payable '@ Y
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应收帐||应收未收帐account receivable jOrfI-&.G
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新交易||新帐new account ![\ P /1p
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未决帐||老帐old account ,52 IR[I<T
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现金帐cash account 0#eb] c
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流水帐running account : i?6#_2IC
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暂记帐||未定帐suspense account z EtsM
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过期帐||延滞帐overdue account||pastdue account =<p=?16
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杂项帐户sundry account y$]<m+1
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详细帐单||明细表detail account EJTM
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呆帐bad account ox&? `DO
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会计项目title of account w)zJ $l
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会计薄||帐薄account-book cl `Wl/Q#
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营业报告书||损益计算表account of budiness||business report K;
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借贷细帐||交验帐account rendered 7:pc%Ksq
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明细帐account stated a`%`9GD
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与…银行开立一户头to open an account with 'q$ Y m0nL
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与…银行建立交易to keep account with u%:`r*r
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继续记帐to keep account v"ORn5
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with UH%H9;
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清算||清理债务to make up an account xCXsyZ2h
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清洁帐目||与…停止交易to close ones account with ~^a >C
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结帐to close an account 7AT
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清理未付款to ask an account||to demand an account T\.(e*hC
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结清差额to balance the account with K=0xR*ll5
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清算to settle an account||to liquidate an account||to square an account cb]X27uww
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审查帐目||监查帐目to audit an account Q%d%Io \-t
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检查帐目to examine an account 7,p.M) t)
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转入A的帐户to charge the amount to As account Pa Q lQ#
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以计帐方式付款to pay on account J(d+EjC
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代理某人||为某人on ones account||on account of one G-9i
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为自己计算||独立帐目on ones own account )GVTa4}p
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由某人收益并负风险on ones account and risk||for ones account and risk 81y<Uz 6
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由某人负担for ones account||for account of one /mz.HCs
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按某人指示||列入某人帐户by order and for account of one 'a+^= c
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列入5月份帐目for May account W[Q<# Ju
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编入某中帐项下to pass to the account of||to place to the account of ohKoX$|p~
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寄出清算书to send in an account||to send in render an account V?
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支票薄cheque book bLG7{qp
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支票陈票人cheque drawer >v@3]a
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持票人cheque holder DVhBZ!u 9
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不记名支票cheque to bearer||bearer cheque /}E2Rr?{
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记名支票||认人支票cheque to order #2U# h-vI
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到期支票antedated cheque co8R-AB
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未到期支票postdated cheque O D N_i
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保付支票certified cheque td%J.&K_*'
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未获兑现支票，退票returned cheque h u0z
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横线支票crossed cheque ?:`s
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普通横线general crossing P ah@d!%A
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特别横线special crossing CtN\-E-
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空白支票blank cheque kZ@UQ {>`
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失效支票，过期支票stale cheque ;yN Y/
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普通支票open cheque ~
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount C)i8XX
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges T:kliM"z
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支票换现金||兑现to cash a cheque _GxC|d
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清理票款to clear a cheque SW}Rkr\e
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保证兑现to certify a cheque <& PU%^Ha
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填写支票数额to fill up a cheque R ICm$,
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支票上划线to cross a cheque Cx~;oWZ
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开发支票to make out a cheque REU&8J@k&?
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签发支票，开立支票to draw a cheque||to issue a cheque ,\
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透支支票to overdraw a cheque 0U% tjYk(
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背书支票to endorse a cheque a_+3, fP
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请付票款||清付票款to pay a cheque||to honour a cheque L9e<hRZ
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支票退票to dishonour a cheque vde!k_,wZ
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拒付支票to refuse a cheque %pxJ2 7Q
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拒付支票to stop payment of a cheque tH0x|
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提示要求付款to present for payment +`"Tn`O
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见票即付持票人payable to bearer H~JgZ pw
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支付指定人payable to order b 4^O=
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已过期||无效out of date||stale TtrO _D
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请给出票人R/D||refer to drawer q90RTX'CY
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds ` "ks0@^U
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文字与数字不一致words and figures differ y,rdyt
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支票时间已过account closed Pw]+6
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更改处应加盖印章alterations require initials Ii}{{1N6
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时间已过effects not cleared r<( U N@T}
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停止付款payment stopped KAE %Wwjr
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支票毁损cheque mutilated _VgFuU$h
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汇款||寄钱to remit||to send money 4s%zvRu
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寄票供取款||支票支付to send a cheque for payment ~eP~c"L
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寄款人a remitter UzSDXhzObf
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收款人a remittee Sru0j/|H\
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国外汇票foreign Bill 1jKj' 7/K
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国内汇票inland Bill uIO?4\s&G
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跟单汇票documentary bill cr0 /.Zv)
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空头汇票accommodation bill c^H#[<6p
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原始汇票original bill c
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改写||换新票据renewed bill nt&%
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即期汇票sight bill||bill on demand )AieO-4*
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…days after date||…days after date…日后付款 :rufnmsP<U
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…months after date||…months after date…月后付款 tr0kTW$Ad
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见票后…日付款…days after sight||…days sight Kn1u1@&Xd
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见票后…月付款…months after sight||…months sight Y@UW\d*'%I
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同组票据set of bills .& b c3cW
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单张汇票sola of exchange||sole of exchange 01
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远期汇票usance bill||bill at usance d5
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长期汇票long bill % 2'4h(Oq^
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短期汇票short bill I%[Tosud<
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逾期汇票overdue bill P9`CW
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宽限日期days of grace F|VHr@%
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电汇telegraphic transfer （T.T） 7r(c@4yPI
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邮汇postal order||postal note （Am.）||post office order||money order (IHR {m
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本票promissory note （P/N） Y nTx)uW
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押汇负责书||押汇保证书letter of hypothecation qgWsf-di=
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副保||抵押品||付属担保物collateral security &'i.W}Ib!
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担保书trust receipt||letter of indemnity RcR -sbR
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承兑||认付acceptance 8 f~M6
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单张承兑general acceptance PK{FQ3b2{
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有条件承兑qualified acceptance hf)R PG&
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附条件认付conditional acceptance \\oa[nvL~
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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】
