会计报表statement of account -[= d rj9I
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往来帐目account current bWl5(S` Z
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现在往来帐||存款额current accout m S#zraJn5
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销货帐account sales {GvT fZ fp
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共同计算帐项joint account !3mA 0-!+
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未决帐项outstanding account <9 =9b_z
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贷方帐项credit account||creditor account y@j,a
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借方帐项debit account||debtor account "dR |[a<#g
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应付帐||应付未付帐account payable fgNU03jp^x
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应收帐||应收未收帐account receivable f:g,_|JD$
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新交易||新帐new account {k4CEt;
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未决帐||老帐old account ZpUCfS)|&
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现金帐cash account 8Qh#)hiW!
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流水帐running account st"{M\.p
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暂记帐||未定帐suspense account 9Rek4<5
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过期帐||延滞帐overdue account||pastdue account %{3
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杂项帐户sundry account ZKg{0DY
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详细帐单||明细表detail account h'
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呆帐bad account 0y<wvLv2C
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会计项目title of account o!:8nXw
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会计薄||帐薄account-book i,13b
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营业报告书||损益计算表account of budiness||business report GDYFU* 0
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借贷细帐||交验帐account rendered zEZLKWm9-
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明细帐account stated ;q0uE:^ S
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与…银行开立一户头to open an account with +0),xu
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与…银行建立交易to keep account with x8;`i$
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继续记帐to keep account 7bxA]s{m
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与…有交易to have an account with #,{+3Y&5-+
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作成会计帐||有往来帐项to make out an account with sH[
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清算||清理债务to make up an account zqDR7+]
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清洁帐目||与…停止交易to close ones account with 3~e8bcb
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结帐to close an account 2oJb)CB
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清理未付款to ask an account||to demand an account Jc)^49Rf
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结清差额to balance the account with WvHw{^(lF
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清算to settle an account||to liquidate an account||to square an account fw oQ' &
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审查帐目||监查帐目to audit an account '8Phxx|
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检查帐目to examine an account kY]W
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转入A的帐户to charge the amount to As account LQnkcV
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以计帐方式付款to pay on account : S$l"wrh\
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代理某人||为某人on ones account||on account of one ^I KO2Ft
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为自己计算||独立帐目on ones own account 0J. dG/I%
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由某人收益并负风险on ones account and risk||for ones account and risk lyCW=nc
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由某人负担for ones account||for account of one pf4 ^Bk}e
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按某人指示||列入某人帐户by order and for account of one ,Ma.V\T[
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列入5月份帐目for May account v){ .Z^_C
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编入某中帐项下to pass to the account of||to place to the account of PX|= (:(k
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寄出清算书to send in an account||to send in render an account \, !Q Jp4
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支票薄cheque book #S%Q*k<hw
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支票陈票人cheque drawer +.RKi !
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持票人cheque holder sBv>E}*R
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不记名支票cheque to bearer||bearer cheque nS()u}c;r
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记名支票||认人支票cheque to order kF7(f|*
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到期支票antedated cheque 4[ryKPa,
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未到期支票postdated cheque ZxGP/D
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保付支票certified cheque D .vw8H3
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未获兑现支票，退票returned cheque 3Q/#T1@
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横线支票crossed cheque 0 oy-os
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普通横线general crossing #6Xs.*b5C
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特别横线special crossing @1zQce>
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空白支票blank cheque pIW I
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失效支票，过期支票stale cheque HG/p$L*
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普通支票open cheque
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount > Ps7I
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges bIt=v)%$
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支票换现金||兑现to cash a cheque IB.yU,v
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清理票款to clear a cheque G; gJNK"e
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保证兑现to certify a cheque D Om[*1@^
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填写支票数额to fill up a cheque 4t4olkK3Oa
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支票上划线to cross a cheque 0;sRJ
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开发支票to make out a cheque Do?P<x o
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签发支票，开立支票to draw a cheque||to issue a cheque cIXwiC8t
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透支支票to overdraw a cheque Dj-s5pAW
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背书支票to endorse a cheque jc_\'Gr+[
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请付票款||清付票款to pay a cheque||to honour a cheque
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支票退票to dishonour a cheque mxrG
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拒付支票to refuse a cheque lfk9+)
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拒付支票to stop payment of a cheque !- C' }
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提示要求付款to present for payment zIQzmvf
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见票即付持票人payable to bearer D)='8 jV7
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支付指定人payable to order uK*N u^
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已过期||无效out of date||stale S_J :&9L
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请给出票人R/D||refer to drawer tP
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds _3Q8n|
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文字与数字不一致words and figures differ c
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支票时间已过account closed #;9 H@:N
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更改处应加盖印章alterations require initials ^<V9'Ut
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时间已过effects not cleared {sN"( H4$
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支票毁损cheque mutilated Qb^q+C)o]
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汇款||寄钱to remit||to send money f%^'P"R
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寄票供取款||支票支付to send a cheque for payment > POO-8Q
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寄款人a remitter .e[Tu|qo
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收款人a remittee _pDjg%A>n
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国外汇票foreign Bill 3V Cqp13
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国内汇票inland Bill }*;EF R 6'
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跟单汇票documentary bill P9#)~Zm}]
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空头汇票accommodation bill a#(U
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原始汇票original bill 3l:QeZ
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改写||换新票据renewed bill ^KHLBSc:
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即期汇票sight bill||bill on demand P[gO85
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…days after date||…days after date…日后付款 1 t fYsg=O
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…months after date||…months after date…月后付款 ?9?4p@
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见票后…日付款…days after sight||…days sight X\2_; zwf
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见票后…月付款…months after sight||…months sight ?iSG H '[u
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同组票据set of bills sWxK~Yg
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单张汇票sola of exchange||sole of exchange ?iz <
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远期汇票usance bill||bill at usance yjZ2 if
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长期汇票long bill gA
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短期汇票short bill qzdaN5
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逾期汇票overdue bill z-Hkz
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宽限日期days of grace +{>.Sk'$
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电汇telegraphic transfer （T.T） |HgfV@Han
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邮汇postal order||postal note （Am.）||post office order||money order wixD\t59X
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本票promissory note （P/N） -N^ =@Yx)
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押汇负责书||押汇保证书letter of hypothecation :uR>UDlPX
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副保||抵押品||付属担保物collateral security -Op@y2+c
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担保书trust receipt||letter of indemnity m^0A?jBrR
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承兑||认付acceptance jeFN*r _
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单张承兑general acceptance |> JmS
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有条件承兑qualified acceptance # _
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附条件认付conditional acceptance 7,su f }=
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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】
