会计报表statement of account -xN/H,xok
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往来帐目account current QP%Hwt]+
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现在往来帐||存款额current accout 02NVdpo[wU
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销货帐account sales esQ`6i
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共同计算帐项joint account y9LO ;{(
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未决帐项outstanding account dxH\ H?NO
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贷方帐项credit account||creditor account F;kK n:X L
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借方帐项debit account||debtor account utl-#Wwt/
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应付帐||应付未付帐account payable CF\wR;6k
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应收帐||应收未收帐account receivable Uq{$j5p8
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新交易||新帐new account _iEnS4$A8
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未决帐||老帐old account :=5X)10
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现金帐cash account h+&iWb3;
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流水帐running account W,H=K##6<
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暂记帐||未定帐suspense account
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过期帐||延滞帐overdue account||pastdue account 1CSGG'J ]E
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杂项帐户sundry account A"s?;hv\fS
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详细帐单||明细表detail account ^q0`eS
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呆帐bad account >H5t,FfQL
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会计项目title of account ;3xi.^=B
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会计薄||帐薄account-book 7 b (
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营业报告书||损益计算表account of budiness||business report *tk=D sRW
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借贷细帐||交验帐account rendered 7/k7V)
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明细帐account stated #Ufb
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与…银行开立一户头to open an account with B afNF Pc
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与…银行建立交易to keep account with J7%rPJ
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继续记帐to keep account ? TIi0;h
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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 7ncR2-{g
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清算||清理债务to make up an account 1ah,Zth2
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清洁帐目||与…停止交易to close ones account with yV(9@lj3;
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结帐to close an account +]NpcE'
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清理未付款to ask an account||to demand an account u^c/1H:6
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结清差额to balance the account with ,
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清算to settle an account||to liquidate an account||to square an account G %\/[
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审查帐目||监查帐目to audit an account 8'b ZR]
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检查帐目to examine an account -MsL> F.]
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转入A的帐户to charge the amount to As account e Y^zs0
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以计帐方式付款to pay on account J kAd3ls
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代理某人||为某人on ones account||on account of one \ U cv<S
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为自己计算||独立帐目on ones own account c&wiTvRV
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由某人收益并负风险on ones account and risk||for ones account and risk uTPAf^|
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由某人负担for ones account||for account of one # Cy3x-!
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按某人指示||列入某人帐户by order and for account of one `' EG7
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列入5月份帐目for May account c9Cc%EK
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编入某中帐项下to pass to the account of||to place to the account of %hZX XpuO
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寄出清算书to send in an account||to send in render an account }lhk;#r
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支票薄cheque book 6GVAR
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支票陈票人cheque drawer rUyGTe(@h
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持票人cheque holder x5pu+
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不记名支票cheque to bearer||bearer cheque 3vAP&i'I
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记名支票||认人支票cheque to order fO^s4gWTg
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到期支票antedated cheque }U5$~, *p
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未到期支票postdated cheque n@" <NK
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保付支票certified cheque 0.nkh6 ?
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未获兑现支票，退票returned cheque !Icznou\
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横线支票crossed cheque \+Y=}P >
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普通横线general crossing <&O*'
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特别横线special crossing Iw(
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空白支票blank cheque WS.g` %
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失效支票，过期支票stale cheque s~B)xYmyB'
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普通支票open cheque Z,O-P9jC
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount oAB: H \
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges GVn'p
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支票换现金||兑现to cash a cheque uW/>c$*)
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清理票款to clear a cheque f2SJ4"X
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保证兑现to certify a cheque ggM~Chr
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填写支票数额to fill up a cheque 8Exky^OT|
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支票上划线to cross a cheque !^0vi3I
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开发支票to make out a cheque Q2woCx B
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签发支票，开立支票to draw a cheque||to issue a cheque <Uf`'X\e6
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透支支票to overdraw a cheque JTB t=u{6^
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背书支票to endorse a cheque k W
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请付票款||清付票款to pay a cheque||to honour a cheque CAom4 Sp'
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支票退票to dishonour a cheque }-XZ1q r
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拒付支票to refuse a cheque @H+L1H% 9n
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拒付支票to stop payment of a cheque .;ofRx<
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提示要求付款to present for payment =e PX^J*M'
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见票即付持票人payable to bearer fB,eeT1v?h
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支付指定人payable to order 8tn a<Hx
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已过期||无效out of date||stale pBv,, d`
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请给出票人R/D||refer to drawer 3k(tv U+eC
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds L%{YLl-zf]
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文字与数字不一致words and figures differ c$BH`" <*
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支票时间已过account closed ~!g2+^G7+P
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更改处应加盖印章alterations require initials Zz/p'3?#
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时间已过effects not cleared ]vs}-go
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停止付款payment stopped $ o\z4_I
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支票毁损cheque mutilated PE/uB,Wl
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汇款||寄钱to remit||to send money dKU :\y
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寄票供取款||支票支付to send a cheque for payment $_TS]~y4}
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寄款人a remitter IhZn
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收款人a remittee RjO0*$>h
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国外汇票foreign Bill c?}G;$
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国内汇票inland Bill Qo^(r$ BD
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跟单汇票documentary bill F.1u9)
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空头汇票accommodation bill #-+Q]}fB4
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原始汇票original bill [{GN#W|AGP
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改写||换新票据renewed bill .QZjJ9pvK
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即期汇票sight bill||bill on demand |K{ d5\_
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…days after date||…days after date…日后付款 qq<T~^
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…months after date||…months after date…月后付款 $\/^O94-l
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见票后…日付款…days after sight||…days sight y Z)9Hd
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见票后…月付款…months after sight||…months sight @H4]Gp ]
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同组票据set of bills eiyr^Sch.
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单张汇票sola of exchange||sole of exchange [+R_3'aK
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远期汇票usance bill||bill at usance ~"J1 @<
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长期汇票long bill Yk?q \1
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短期汇票short bill j3`YaWw
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逾期汇票overdue bill QKq4kAaJ!
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宽限日期days of grace A/UO cl+N
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电汇telegraphic transfer （T.T） #Y=b7|l
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邮汇postal order||postal note （Am.）||post office order||money order I%Y q8 6
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本票promissory note （P/N） S5ai@Ks f
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押汇负责书||押汇保证书letter of hypothecation K\fD ';
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副保||抵押品||付属担保物collateral security %cUC~, g_(
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担保书trust receipt||letter of indemnity n;kWAYgg
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承兑||认付acceptance rXMc0SPk
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单张承兑general acceptance \7*|u
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有条件承兑qualified acceptance #V]8 FW
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附条件认付conditional acceptance ~?fl8RF\
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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】
