会计报表statement of account I2gSgv%
jfYM*%
往来帐目account current 8:U0M'}u>
y]g5S-G
现在往来帐||存款额current accout U45-R
-
LhSXz>AX
销货帐account sales em2 Tet
gZ
us}U
共同计算帐项joint account c_ u7O
\
ab[V->>%
未决帐项outstanding account 0x #
V
Gh}* <X;N
贷方帐项credit account||creditor account TA+#{q+a
!1mAq+q!
借方帐项debit account||debtor account iV:\,< 8d
y\:,.cZ+TQ
应付帐||应付未付帐account payable c qp^**s
f[q _ eY
应收帐||应收未收帐account receivable y!x-R !3
MfraTUxIo/
新交易||新帐new account Uv(}x 7e)
PiLLUyQx
未决帐||老帐old account G+ WCE*
D >kkA|>
现金帐cash account nyZ?m
D=)qd@,K
流水帐running account qc 3?Aplj
I#xhmsF
暂记帐||未定帐suspense account `F~Fb S
kdMB.~(K=
过期帐||延滞帐overdue account||pastdue account u@aM8Na
_+gpdQq\p
杂项帐户sundry account bBQHxH}vi
V /)3d
详细帐单||明细表detail account R %JEx3)0m
mG%cE(j*D
呆帐bad account ^.M_1$-
Y5TBWcGU%
会计项目title of account 7N0m7 SC
z u1gP/
会计薄||帐薄account-book P d(n|t3[8
Si|8xq$E;
营业报告书||损益计算表account of budiness||business report k,y#|bf,Y
ve4 QS P
借贷细帐||交验帐account rendered !)c0
R~bLEo
明细帐account stated ( ; Zl
2M u(GUe;
与…银行开立一户头to open an account with U27ja|W^
|h:3BV_
与…银行建立交易to keep account with =OR&,xt
l> >BeZ
继续记帐to keep account &jDRRT 3
,->
P+m5
与…有交易to have an account with Fh)YNW@
+7K]5p;!~
作成会计帐||有往来帐项to make out an account with E} ]S GU "
RHq r-%
清算||清理债务to make up an account bre6SP@
EKT"pL-EY
清洁帐目||与…停止交易to close ones account with :wJ!rn,4
&J=x[{R
结帐to close an account 98WJ"f_ #
=k+i5:@]
清理未付款to ask an account||to demand an account ,0$b8lb;x/
UOI Z8Po
结清差额to balance the account with I q47^
%;G!gJeE
清算to settle an account||to liquidate an account||to square an account y] ~X{v
x[%% )[d
审查帐目||监查帐目to audit an account {K2F(kz?T
j0jam:.p
检查帐目to examine an account ~ K|o@ LK
.{ ]=v
转入A的帐户to charge the amount to As account t,; b*ZR
;"GI~p2~7
以计帐方式付款to pay on account NPR{g!tK%
* -9b!>5eD
代理某人||为某人on ones account||on account of one :Ee5:S
#D! 3a%u0
为自己计算||独立帐目on ones own account k4nA+k<WI`
o r] s
由某人收益并负风险on ones account and risk||for ones account and risk %n #^#:
6_a.`ehtj<
由某人负担for ones account||for account of one ts0K"xmY\c
k)USLA
按某人指示||列入某人帐户by order and for account of one cl-i 6[F
S[M\com'
列入5月份帐目for May account J h:-<x y)
5 *>3(U
编入某中帐项下to pass to the account of||to place to the account of x]U (EX`t$
_'oy
C(:}
寄出清算书to send in an account||to send in render an account i JE|u
&On0)G3Rc
支票薄cheque book X]*W +
I A;KEGJ
支票陈票人cheque drawer *)d|:q3
rQ$A|GJ L
持票人cheque holder
s ^{j
am05>c9
不记名支票cheque to bearer||bearer cheque (;h] 'I@
j|(bDa4\
记名支票||认人支票cheque to order XT_BiZ%l5O
?-'Q-\j
到期支票antedated cheque |q Nrj~n@
U^0vLyqW^5
未到期支票postdated cheque w } 2|Do$5
5t l}rmI`
保付支票certified cheque zF uUv_t
LDv F)Eg
未获兑现支票，退票returned cheque iVu+ct-iv
l7J_s?!j
横线支票crossed cheque [I4FU7mpH
%d T%r=%Y
普通横线general crossing
0I?3@Nz6
y!!+IeReS
特别横线special crossing Q84KU8?d
A1ebXXD )
空白支票blank cheque $'FPst8Q<
,
n!xzoX_
失效支票，过期支票stale cheque Yhw* `"X
c[y=K)<Z
普通支票open cheque |P JW
2PN
)Y&D
e) =
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount sqZH k+<%
*u{.K:.I
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges F<(x z=
Eq<#
pX6
支票换现金||兑现to cash a cheque 0RSa{iS*A
H@j ^ ,
清理票款to clear a cheque t2Y~MyT/
WNYLQ=;
保证兑现to certify a cheque \+AH>I;vO
};!c ]/,
填写支票数额to fill up a cheque
610k#$
VD3[ko
支票上划线to cross a cheque +li^0+3-'
[ sk" 2
开发支票to make out a cheque 1aT$07G0
gq@."wHU
签发支票，开立支票to draw a cheque||to issue a cheque 6~/H#8Kdn
U; q)01
透支支票to overdraw a cheque X*yl% V
#dfW 1@m
背书支票to endorse a cheque 0?h .X= G
V7@xr
M
请付票款||清付票款to pay a cheque||to honour a cheque T+
t-0k
vZDQ@\HrC
支票退票to dishonour a cheque &^7)yS+C
4#YklVm
拒付支票to refuse a cheque 5k(#kyP
t3XMQ']
拒付支票to stop payment of a cheque &sRJ'oc
l&A`
提示要求付款to present for payment mHMej@
W
[m _IY
见票即付持票人payable to bearer WE7l [<b
%% >?<4t
支付指定人payable to order uR %H "f
yEny2q}
已过期||无效out of date||stale fytx({I
.a
,'673PR
请给出票人R/D||refer to drawer h5gXYmk
W*m[t&;
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds >dl!Ep
K]oPh:E
文字与数字不一致words and figures differ HlSuhbi'@
Wd}mC <rv1
支票时间已过account closed S_CtE M
FTfA\/tl(;
更改处应加盖印章alterations require initials 7GUJ&U) J
!tdfTf$
时间已过effects not cleared xVyUUzXs
%E\%nTV
停止付款payment stopped yB j)#m5!
B# fzMa C
支票毁损cheque mutilated D=>^m =?0
bH{aI:9Fb
汇款||寄钱to remit||to send money ;^*!<F%t9R
h<.[U
$,
寄票供取款||支票支付to send a cheque for payment f tPw6
YM|S<
寄款人a remitter #0D.37R+k
w0!,1
Ry
收款人a remittee 9%qMZP0]
Q2NnpsA^6
国外汇票foreign Bill F udD
+C T$/k
国内汇票inland Bill U;GoC$b}|
jZ!JX
mVV
跟单汇票documentary bill '5U$`Xe1
\xxVDr.
空头汇票accommodation bill af(JoX*U
u& x K>7
原始汇票original bill yp^* TD/J
)1 }g7:
改写||换新票据renewed bill =>
=x0gsgj
d 6EY'*0
即期汇票sight bill||bill on demand i@Zj 7#e*
h.;CL#s
…days after date||…days after date…日后付款 jPNfLwVkl:
?l jod6
…months after date||…months after date…月后付款 Ib8i#D V
5ba[6\Af
见票后…日付款…days after sight||…days sight +[
/r
^C
rcmAVl:$>
见票后…月付款…months after sight||…months sight &R*5;/
!
t1{}-JlA
同组票据set of bills Te}yQ= +
~+egu89'TU
单张汇票sola of exchange||sole of exchange QCfpDE}
bTGK@~
远期汇票usance bill||bill at usance \{zAX~k6
XFTM T'9
长期汇票long bill _-J @$d%
az;jMnPpR5
短期汇票short bill -==qMrKP
[=6~"!P}
逾期汇票overdue bill wrYQ=u#Z
IW
o~s
宽限日期days of grace `L#?eQ{
hO.G'q$V
电汇telegraphic transfer （T.T） psX%.95Y
n qLAby_
邮汇postal order||postal note （Am.）||post office order||money order 4<< bk_7'
pptM &Y
本票promissory note （P/N） LDEW00zL
` ]P5,
押汇负责书||押汇保证书letter of hypothecation ` u\z!x'
^L mc%y
副保||抵押品||付属担保物collateral security w<e;rKr
Q!Ow{(|
担保书trust receipt||letter of indemnity Z3So|M{v
YB
B$uGA
承兑||认付acceptance NTXL> Q*e
)YMlF zYr
单张承兑general acceptance $l,Zd6<1q
cYM~ IA
有条件承兑qualified acceptance 9jR[:[
^ ]qV8
附条件认付conditional acceptance V.Ba''E7
%7>AcTN~
部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫 纠错】
