会计报表statement of account 2 bQC 2
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往来帐目account current {Kh u 'c
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现在往来帐||存款额current accout 2gC .Z:}
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销货帐account sales
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共同计算帐项joint account // \UthOT
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未决帐项outstanding account )$ +5imi
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贷方帐项credit account||creditor account (HZzA7eph
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借方帐项debit account||debtor account R9B !F{! 5
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应付帐||应付未付帐account payable ZZXQCP6]
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应收帐||应收未收帐account receivable B HW8zY=F
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新交易||新帐new account jSyF]$"
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未决帐||老帐old account d;kdw
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现金帐cash account (8*& 42W
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流水帐running account ]c \gUU
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暂记帐||未定帐suspense account ,Uh7Q-vd
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过期帐||延滞帐overdue account||pastdue account f/:XIG
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杂项帐户sundry account Jm+h
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详细帐单||明细表detail account ;&Oma`Ec
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呆帐bad account ?`oCc [hY
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会计项目title of account !PzlrH)M=p
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会计薄||帐薄account-book |W/_S^ C
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营业报告书||损益计算表account of budiness||business report 4oF8F)ASj
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借贷细帐||交验帐account rendered 5 $e|
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明细帐account stated ,\|W,N }~
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与…银行开立一户头to open an account with )bqfj>%#c
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与…银行建立交易to keep account with IR+dGqIjZb
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继续记帐to keep account 1>"K< 6b+
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与…有交易to have an account with ]Xur/ C2A
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作成会计帐||有往来帐项to make out an account with 0wLu*K5$4E
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清算||清理债务to make up an account NY
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清洁帐目||与…停止交易to close ones account with O/9 dPod
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结帐to close an account pr8eRV!x
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清理未付款to ask an account||to demand an account 0@yHT-Dy
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结清差额to balance the account with '*5I5'[ X,
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清算to settle an account||to liquidate an account||to square an account IRem F @
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审查帐目||监查帐目to audit an account M ]dS>W%U
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检查帐目to examine an account (KDUX
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转入A的帐户to charge the amount to As account 6uCa iPV
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以计帐方式付款to pay on account YK/?~p9:
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代理某人||为某人on ones account||on account of one O+Fu zCWj
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为自己计算||独立帐目on ones own account :A\8#]3
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由某人收益并负风险on ones account and risk||for ones account and risk bsw0+UY=9
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由某人负担for ones account||for account of one ugEh}3
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按某人指示||列入某人帐户by order and for account of one %nQii? 1`i
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列入5月份帐目for May account H 3Y FbR
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编入某中帐项下to pass to the account of||to place to the account of NDW6UFd>1
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寄出清算书to send in an account||to send in render an account Z~o6%_xe
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支票薄cheque book t@[&8j2B>
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支票陈票人cheque drawer W3s>+yU
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持票人cheque holder pe>R2<!$
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不记名支票cheque to bearer||bearer cheque {
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记名支票||认人支票cheque to order sK8 =PZ \
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到期支票antedated cheque Bb2;zOGdA
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未到期支票postdated cheque = *7K_M&
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保付支票certified cheque #Hl0>"k
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未获兑现支票，退票returned cheque S"ZH5O(
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横线支票crossed cheque ezn%*X
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普通横线general crossing XdX1GH*C
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特别横线special crossing kLa9'c 0
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空白支票blank cheque InnjZ>$
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失效支票，过期支票stale cheque % UDz4?zx
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普通支票open cheque (_h<<`@B
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount !"~x.LX \
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges u;f${Wn'3
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支票换现金||兑现to cash a cheque F !DDlYUz.
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清理票款to clear a cheque -j1?l Y
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保证兑现to certify a cheque FCL7Tn
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填写支票数额to fill up a cheque I E7%u 92
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支票上划线to cross a cheque 5}S~ 8
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开发支票to make out a cheque dm8N;r/w
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签发支票，开立支票to draw a cheque||to issue a cheque /J''`Tf
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透支支票to overdraw a cheque {nvF >
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背书支票to endorse a cheque 1iNq|~
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请付票款||清付票款to pay a cheque||to honour a cheque M)sM G
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支票退票to dishonour a cheque HK_Vk\ e
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拒付支票to refuse a cheque Z:>)5Z{'
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拒付支票to stop payment of a cheque Nfv.v1Tt+
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提示要求付款to present for payment Y:f "Zx
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见票即付持票人payable to bearer :wWP Eh K
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支付指定人payable to order (*qMs)~]B
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已过期||无效out of date||stale }eKY%WU>O
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请给出票人R/D||refer to drawer KHnq%#
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds :Vd o.uUa
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文字与数字不一致words and figures differ ~ 9Xs=S!
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支票时间已过account closed eKpWFP 0
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更改处应加盖印章alterations require initials 1u `{yl*+?
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时间已过effects not cleared 7-#R[8S
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停止付款payment stopped J}zN] |bz
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支票毁损cheque mutilated ;@5N
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汇款||寄钱to remit||to send money _P].Z8
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寄票供取款||支票支付to send a cheque for payment Z [[AmxE'l
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寄款人a remitter d ,"L8
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收款人a remittee y)//u:l
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国外汇票foreign Bill 2)-V\:;js
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国内汇票inland Bill b79z<D
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跟单汇票documentary bill qI= j
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空头汇票accommodation bill (Zi,~Wqm$
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原始汇票original bill [}*xxy
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改写||换新票据renewed bill K?J?]VCw
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即期汇票sight bill||bill on demand sj W;Nsp
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…days after date||…days after date…日后付款 RCC~#bb
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…months after date||…months after date…月后付款 _~}n(?>
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见票后…日付款…days after sight||…days sight (@(rz/ H
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见票后…月付款…months after sight||…months sight #c CR\$-~
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同组票据set of bills O!3`^_.
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单张汇票sola of exchange||sole of exchange HYcwtw6
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远期汇票usance bill||bill at usance u27*-X
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长期汇票long bill lm[LDtc
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短期汇票short bill S(NUuu}S
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逾期汇票overdue bill X"fSM
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宽限日期days of grace &60#y4
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电汇telegraphic transfer （T.T） " ra C?H
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邮汇postal order||postal note （Am.）||post office order||money order &{=`g+4n
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本票promissory note （P/N） ];U}'&
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押汇负责书||押汇保证书letter of hypothecation *nYb9.T]i
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副保||抵押品||付属担保物collateral security !fT3mI6u\
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担保书trust receipt||letter of indemnity *#&s+h,^
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承兑||认付acceptance
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单张承兑general acceptance #Py\'
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有条件承兑qualified acceptance MU#$tXmnC
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附条件认付conditional acceptance ffibS0aM
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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】
