会计报表statement of account SN QLEe
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往来帐目account current el^<M, 7!
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现在往来帐||存款额current accout kl&_O8E+K
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销货帐account sales ,*p(q/kJh~
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共同计算帐项joint account {#{ nU NW
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未决帐项outstanding account )fT0FLl|1
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贷方帐项credit account||creditor account 38J U-aq
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借方帐项debit account||debtor account lFgE{ ; z@
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应付帐||应付未付帐account payable f
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应收帐||应收未收帐account receivable k"FY
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新交易||新帐new account ! }awlv;
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未决帐||老帐old account wi:d!,P`e
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现金帐cash account tkix@Q!;\
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流水帐running account rHtX4;f+><
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暂记帐||未定帐suspense account 6Qm .k $[
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过期帐||延滞帐overdue account||pastdue account ZOzyf/? .
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杂项帐户sundry account X`daa G_l
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详细帐单||明细表detail account %{P. " ki
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呆帐bad account ]JHY(
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会计项目title of account t== a(e
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会计薄||帐薄account-book -IS ?8\ Q<
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营业报告书||损益计算表account of budiness||business report &[}5yos
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借贷细帐||交验帐account rendered '#8;b
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明细帐account stated i>rsq[l
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与…银行开立一户头to open an account with Fd0 \T#k
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与…银行建立交易to keep account with QnDLSMx)
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继续记帐to keep account qS2]|7q?Tc
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与…有交易to have an account with : ]JsUb{YK
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作成会计帐||有往来帐项to make out an account with %^8>=
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清算||清理债务to make up an account evGUSol?:n
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清洁帐目||与…停止交易to close ones account with ]r1 C
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结帐to close an account CU(W0D
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清理未付款to ask an account||to demand an account Sst`*PX:
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结清差额to balance the account with ZZl4|
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清算to settle an account||to liquidate an account||to square an account uv
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审查帐目||监查帐目to audit an account 6<
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检查帐目to examine an account , o j\=2
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转入A的帐户to charge the amount to As account U_,K_6vj
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以计帐方式付款to pay on account :`P;(h
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代理某人||为某人on ones account||on account of one 9^c"HyR
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为自己计算||独立帐目on ones own account P%Ux-0&
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由某人收益并负风险on ones account and risk||for ones account and risk +
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由某人负担for ones account||for account of one { n%U2LVL
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按某人指示||列入某人帐户by order and for account of one 6Gs,-Kb:
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列入5月份帐目for May account B1Iq:5nmoS
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编入某中帐项下to pass to the account of||to place to the account of
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寄出清算书to send in an account||to send in render an account bq g\V8h
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支票薄cheque book ] H[FZY
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支票陈票人cheque drawer -Q8pWtt
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持票人cheque holder t hDE
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不记名支票cheque to bearer||bearer cheque ?Xo9,4V1
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记名支票||认人支票cheque to order 6%_d m'
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到期支票antedated cheque n%<.,(.(S
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未到期支票postdated cheque
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保付支票certified cheque &4DV]9+g
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未获兑现支票，退票returned cheque Dx[t?-
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横线支票crossed cheque W:>RstbnMG
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普通横线general crossing 8 LwbOR"
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特别横线special crossing 1|cmmUM-'v
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空白支票blank cheque Rb~Kyy$
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失效支票，过期支票stale cheque .[Sv|;x"E
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普通支票open cheque 1ck2Gxn
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g%=\Wiit]
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges % NS]z ;G
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支票换现金||兑现to cash a cheque +dh]k=6
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清理票款to clear a cheque \^-3)*r
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保证兑现to certify a cheque % e1vq
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填写支票数额to fill up a cheque c*1x*'j.
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支票上划线to cross a cheque {fN_itn
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开发支票to make out a cheque kx UGd)S
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签发支票，开立支票to draw a cheque||to issue a cheque G(0 bulq
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透支支票to overdraw a cheque &GD7ldck
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背书支票to endorse a cheque !s)$_tG
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请付票款||清付票款to pay a cheque||to honour a cheque FUcs=7c
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支票退票to dishonour a cheque 'b^:"\t'Rh
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拒付支票to refuse a cheque 'FUPv61()
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拒付支票to stop payment of a cheque }>
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提示要求付款to present for payment
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见票即付持票人payable to bearer 4*9 Dh
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支付指定人payable to order G#*!)#M <
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已过期||无效out of date||stale XWUT b\@
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请给出票人R/D||refer to drawer < NAR'{f
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds lb 6s3b
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文字与数字不一致words and figures differ jN<]yhqf
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支票时间已过account closed bT*4Qd4W
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更改处应加盖印章alterations require initials 0Its;|
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时间已过effects not cleared GB+d0 S4
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停止付款payment stopped uHIWbF<0oo
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支票毁损cheque mutilated = Ffq =<
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汇款||寄钱to remit||to send money x XYens}
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寄票供取款||支票支付to send a cheque for payment E0h p% :
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寄款人a remitter D vKM>P%|
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收款人a remittee [
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国外汇票foreign Bill 9]w0zUOL6
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国内汇票inland Bill ^MW%&&,BL
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跟单汇票documentary bill U; xWW9
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空头汇票accommodation bill -U $pW( ~
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原始汇票original bill 3# (5Kco
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改写||换新票据renewed bill T ?? aVe]c
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即期汇票sight bill||bill on demand
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…days after date||…days after date…日后付款 i+Dg w
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…months after date||…months after date…月后付款 7x]nY. \
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见票后…日付款…days after sight||…days sight 8'[wa
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见票后…月付款…months after sight||…months sight ]e`_.>U
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同组票据set of bills kZ}u
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单张汇票sola of exchange||sole of exchange NETC{:j
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远期汇票usance bill||bill at usance -c?wEqa~2
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长期汇票long bill FxX3Pq8h
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短期汇票short bill EM/+1
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逾期汇票overdue bill yj R
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宽限日期days of grace s3Ce]M
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电汇telegraphic transfer （T.T） 26VdRy{[
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邮汇postal order||postal note （Am.）||post office order||money order mRY6[ *u
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本票promissory note （P/N） b[;3KmUB
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押汇负责书||押汇保证书letter of hypothecation R<HZC;x
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副保||抵押品||付属担保物collateral security E}vO*ZZEw
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担保书trust receipt||letter of indemnity %,cFX[D/)
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承兑||认付acceptance G)Bq?=P
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单张承兑general acceptance }a1Sfl@`3
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有条件承兑qualified acceptance }cej5/*
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附条件认付conditional acceptance qg{<&V7fE
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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】
