会计报表statement of account IM9P5?kJ
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往来帐目account current ]n$&|@
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现在往来帐||存款额current accout 5_~QS
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销货帐account sales r,-9 ]?i
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共同计算帐项joint account |cd=7[B
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未决帐项outstanding account U7@)R J
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贷方帐项credit account||creditor account 7<p? E7
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借方帐项debit account||debtor account H]d'#1G
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应付帐||应付未付帐account payable =as\Tp#d
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应收帐||应收未收帐account receivable tpP2dg9dF
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新交易||新帐new account J0a#QvX!
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未决帐||老帐old account B@
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现金帐cash account jFThW N
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流水帐running account 08JVX'X-mr
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暂记帐||未定帐suspense account 6K
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过期帐||延滞帐overdue account||pastdue account |nTZ/MXbw
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杂项帐户sundry account |`i.8
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详细帐单||明细表detail account ;V"(! 'd
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呆帐bad account baL-~`(T
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会计项目title of account >i IUS
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会计薄||帐薄account-book ]p sx\ZMa
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营业报告书||损益计算表account of budiness||business report
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借贷细帐||交验帐account rendered Wr+1G 8
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明细帐account stated u]%>=N(^2
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与…银行开立一户头to open an account with N2_9V~!
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与…银行建立交易to keep account with m&X6a C'[
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继续记帐to keep account ={a_
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与…有交易to have an account with rJ UXA<:2
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作成会计帐||有往来帐项to make out an account with `!$I6KxT
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清算||清理债务to make up an account zxr|:KC ?&
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清洁帐目||与…停止交易to close ones account with (~<9\ZJs
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结帐to close an account @xI:ZtM
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清理未付款to ask an account||to demand an account 1TvR-.e
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结清差额to balance the account with Ydr/ T/1
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清算to settle an account||to liquidate an account||to square an account VY9|8g/
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审查帐目||监查帐目to audit an account '~ {x n
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检查帐目to examine an account VYZkHjj)2i
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转入A的帐户to charge the amount to As account d * 6 lJT
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以计帐方式付款to pay on account AGN5 =K*D
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代理某人||为某人on ones account||on account of one De(\ <H#
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为自己计算||独立帐目on ones own account 07_ym\N
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由某人收益并负风险on ones account and risk||for ones account and risk M=hH:[6 &
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由某人负担for ones account||for account of one 2h6<'2'o1
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按某人指示||列入某人帐户by order and for account of one ZO2$Aan
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列入5月份帐目for May account hK,e<?N^
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编入某中帐项下to pass to the account of||to place to the account of b $
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寄出清算书to send in an account||to send in render an account
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支票薄cheque book oT 4A|M
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支票陈票人cheque drawer >h0iq
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持票人cheque holder ]Fc<% wzp
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不记名支票cheque to bearer||bearer cheque c7[<X<yk
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记名支票||认人支票cheque to order G $TLWfm
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到期支票antedated cheque GnlP#;
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未到期支票postdated cheque *Op;].>E
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保付支票certified cheque Ny@CP}
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未获兑现支票，退票returned cheque tSVN}~1\
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横线支票crossed cheque iyF ~:[8
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普通横线general crossing K85;7R5
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特别横线special crossing ,Jy@n]x
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空白支票blank cheque &@O]'
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失效支票，过期支票stale cheque gBzg 'Z
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普通支票open cheque d`he
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount cnQ;6LtFTz
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges $niJw@zC
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支票换现金||兑现to cash a cheque y9 cDPwi:b
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清理票款to clear a cheque 9E/{HNkf
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保证兑现to certify a cheque qB57w:J
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填写支票数额to fill up a cheque q 6 h'=By
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支票上划线to cross a cheque x;&01@m.
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开发支票to make out a cheque 9`P<|(
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签发支票，开立支票to draw a cheque||to issue a cheque &b[ .bf
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透支支票to overdraw a cheque hk
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背书支票to endorse a cheque _MF:?p,l
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请付票款||清付票款to pay a cheque||to honour a cheque k8 !|WqfP
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支票退票to dishonour a cheque >K
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拒付支票to refuse a cheque f tS^|%p
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拒付支票to stop payment of a cheque r5U[jwP
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提示要求付款to present for payment E8_j?X1
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见票即付持票人payable to bearer ]ow$VF{y
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支付指定人payable to order BHoy:Tp
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已过期||无效out of date||stale mlq+Z#9
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请给出票人R/D||refer to drawer F];"d0O#5
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds %gK@ R3p
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文字与数字不一致words and figures differ 'Z(KE2&?
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支票时间已过account closed eIZ7uSl
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更改处应加盖印章alterations require initials uY{zZ4iw
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时间已过effects not cleared N_ 3$B=
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停止付款payment stopped e70#"~gt[
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支票毁损cheque mutilated iME )Jl&
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汇款||寄钱to remit||to send money \<cs:C\h7
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寄票供取款||支票支付to send a cheque for payment R,]J~TfPK
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寄款人a remitter GyirE`
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收款人a remittee MR= dQc
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国外汇票foreign Bill g8=j{]~C
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国内汇票inland Bill P
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跟单汇票documentary bill g 0Rny
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空头汇票accommodation bill F0 .Rv):
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原始汇票original bill caG5S#8-"
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改写||换新票据renewed bill 3 pzp6o2
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即期汇票sight bill||bill on demand =1 k E2u
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…days after date||…days after date…日后付款 Eo\pNz#)
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…months after date||…months after date…月后付款 S* aVcyDEP
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见票后…日付款…days after sight||…days sight rI'k GqU
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见票后…月付款…months after sight||…months sight ILN Yh3
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同组票据set of bills g1!e k
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单张汇票sola of exchange||sole of exchange =3~5I
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远期汇票usance bill||bill at usance +'-i (]@!'
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长期汇票long bill tv]^k]n{rf
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短期汇票short bill f9%M:cl
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逾期汇票overdue bill sYfiC`9SO
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宽限日期days of grace
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电汇telegraphic transfer （T.T） &c AFKYt
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邮汇postal order||postal note （Am.）||post office order||money order zfsGf 'U
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本票promissory note （P/N） pW7#&@AR
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押汇负责书||押汇保证书letter of hypothecation Eo)
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副保||抵押品||付属担保物collateral security M?gc&2 Y
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担保书trust receipt||letter of indemnity IYG,nt !
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承兑||认付acceptance FQlY
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单张承兑general acceptance v1R t$[
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有条件承兑qualified acceptance 4[XiD*
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附条件认付conditional acceptance ML!>tCT
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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】
