会计报表statement of account fh0a "#L{
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往来帐目account current nQ*9|v4
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现在往来帐||存款额current accout ##gq{hgjb$
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销货帐account sales n+Ia@ $|m
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共同计算帐项joint account 9oly=&lJ
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未决帐项outstanding account _;]
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贷方帐项credit account||creditor account f$G{7%9*
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借方帐项debit account||debtor account ^f:oKKaAW;
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应付帐||应付未付帐account payable [NE: $@
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应收帐||应收未收帐account receivable 1 m)WM,L
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新交易||新帐new account X>C l{ .
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未决帐||老帐old account >4gGb)
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现金帐cash account #{]X<et
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流水帐running account 1epj/bB&
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暂记帐||未定帐suspense account yF &"'L
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过期帐||延滞帐overdue account||pastdue account @Sxb}XI!f
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杂项帐户sundry account |p"P+"#
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详细帐单||明细表detail account f; <qGM.#|
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呆帐bad account (E v/R%Z
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会计项目title of account K3QE>@']
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会计薄||帐薄account-book :x*|?zII
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营业报告书||损益计算表account of budiness||business report ' +6H= Qn
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借贷细帐||交验帐account rendered C
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明细帐account stated NA5AR*f'
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与…银行开立一户头to open an account with %d<uOCf\Q
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与…银行建立交易to keep account with s6 8&AB
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继续记帐to keep account N# o" W
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与…有交易to have an account with a1lF8; [
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作成会计帐||有往来帐项to make out an account with Z^AOV:|m
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清算||清理债务to make up an account Nqih LUv
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清洁帐目||与…停止交易to close ones account with |P{K\;-
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结帐to close an account "I"(yi KD
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清理未付款to ask an account||to demand an account mez )G|
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结清差额to balance the account with iOCx7j{BS
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清算to settle an account||to liquidate an account||to square an account ?W l=F/
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审查帐目||监查帐目to audit an account uWs5 +
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检查帐目to examine an account U% 2[,c_
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转入A的帐户to charge the amount to As account ^a=,,6 T
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以计帐方式付款to pay on account ! } u '%
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代理某人||为某人on ones account||on account of one <S*o}:iB
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为自己计算||独立帐目on ones own account |Qq_;x]
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由某人收益并负风险on ones account and risk||for ones account and risk !{@!:m3w
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由某人负担for ones account||for account of one F8(6P 1}E
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按某人指示||列入某人帐户by order and for account of one m791w8Vr
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列入5月份帐目for May account <"|BuK
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编入某中帐项下to pass to the account of||to place to the account of AL #w
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寄出清算书to send in an account||to send in render an account #!,tI d
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支票薄cheque book wO6`Ap
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支票陈票人cheque drawer ({/@=e x*
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持票人cheque holder q4 )8]Y2
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不记名支票cheque to bearer||bearer cheque %T3
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记名支票||认人支票cheque to order T\g %.
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到期支票antedated cheque cC'{+j8-a
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未到期支票postdated cheque p #: .,;
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保付支票certified cheque =i jGB~
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未获兑现支票，退票returned cheque PxENLQ3a=
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横线支票crossed cheque ?(Dk{-:T'
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普通横线general crossing )M5:aSRz
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特别横线special crossing 9o7E/w P
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空白支票blank cheque KD]8n]c
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失效支票，过期支票stale cheque :( A5 ,$
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普通支票open cheque ]m0MbA
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount q7 - Eu4w
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $_,?SXM
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支票换现金||兑现to cash a cheque S 5R
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清理票款to clear a cheque L5C4#X
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保证兑现to certify a cheque /M>8ad
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填写支票数额to fill up a cheque ]wLHe2bE u
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支票上划线to cross a cheque %h;~@- $
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开发支票to make out a cheque +J E
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签发支票，开立支票to draw a cheque||to issue a cheque ZgCG'SU
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透支支票to overdraw a cheque wkm;yCF+
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背书支票to endorse a cheque +,=DUsI}
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请付票款||清付票款to pay a cheque||to honour a cheque ajF-T=5
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支票退票to dishonour a cheque H:x=v4NgsU
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拒付支票to refuse a cheque ) &[S*g
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拒付支票to stop payment of a cheque R[ >fT}Lo
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提示要求付款to present for payment (C/2 shr 8
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见票即付持票人payable to bearer &i*/}OZz
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支付指定人payable to order M{$EJS\d=
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已过期||无效out of date||stale Q/ rOIHiI
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请给出票人R/D||refer to drawer ?<c)r~9]
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds \nM$qr'`B
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文字与数字不一致words and figures differ >h>X/a(=~
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支票时间已过account closed dXgj
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更改处应加盖印章alterations require initials [eI{vH{
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时间已过effects not cleared ?2l#=t?PP
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停止付款payment stopped [80jG+6
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支票毁损cheque mutilated y\&GPr
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汇款||寄钱to remit||to send money p$^}g:
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寄票供取款||支票支付to send a cheque for payment +9db1:
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寄款人a remitter ed$g=qs>
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收款人a remittee '6Dt@^-PZ
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国外汇票foreign Bill i
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国内汇票inland Bill BH _y0[y
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跟单汇票documentary bill g' G% BX
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空头汇票accommodation bill `k ~.>#
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原始汇票original bill i1RU5IRy|j
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改写||换新票据renewed bill vUD,%@k9
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即期汇票sight bill||bill on demand W!B4~L
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…days after date||…days after date…日后付款 {H
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…months after date||…months after date…月后付款 m[S6pqz
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见票后…日付款…days after sight||…days sight 7e $\|~<
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见票后…月付款…months after sight||…months sight Oq~>P!=
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同组票据set of bills R=ddQ:W6g
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单张汇票sola of exchange||sole of exchange yU"lW{H@
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远期汇票usance bill||bill at usance !%b.k6%>w
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长期汇票long bill OoOKr
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短期汇票short bill ^)=c74;;
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逾期汇票overdue bill s6<`#KFAg
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宽限日期days of grace `= b)fE
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电汇telegraphic transfer （T.T） cQ
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邮汇postal order||postal note （Am.）||post office order||money order xi= Z<G
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本票promissory note （P/N） q)R&npP7
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押汇负责书||押汇保证书letter of hypothecation b}'XDw
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副保||抵押品||付属担保物collateral security H?tonG.^(
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担保书trust receipt||letter of indemnity !
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承兑||认付acceptance y0 5(/NH>
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单张承兑general acceptance 4" 72
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有条件承兑qualified acceptance -+4:}
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附条件认付conditional acceptance HrQB
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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】
