会计报表statement of account j="
{^b
* 8CI'U
X
往来帐目account current s_N?Y)lS+(
y[UTuFv~Q
现在往来帐||存款额current accout k#_B^J&d
uCB7(<
销货帐account sales p
uV(eG
i l(dVW
共同计算帐项joint account Q mT L-
< S:SIaf0
未决帐项outstanding account QeuIAs* _
$z"3_4a
贷方帐项credit account||creditor account Z!0D97^
p~Fc *g[!
借方帐项debit account||debtor account Qr6[h!
T\eOrWt/
应付帐||应付未付帐account payable Vahfz8~w/
4
yW9}=N!
应收帐||应收未收帐account receivable l EL&tZ}
h$)+$^YI
新交易||新帐new account ~e~iCyW;S
]x8 ^s
未决帐||老帐old account 1@JAY!yoo_
y*0bHzJ
现金帐cash account d/vF^v*o0X
/~ yk
流水帐running account .uG|Vq1v
~5<-&Dyp7
暂记帐||未定帐suspense account ak 9 4"<p
ZW{pO:-
过期帐||延滞帐overdue account||pastdue account :@a8>i1&
;HtHN
K(o
杂项帐户sundry account
M<hX ! B
`h*)PitRa
详细帐单||明细表detail account \R
#]}g0!
;N6Euiz
呆帐bad account P!q! +g
)EZ#BF<0|
会计项目title of account GLrHb 3@"N
g) c<\%
会计薄||帐薄account-book ;^za/h>r
4 , "%
营业报告书||损益计算表account of budiness||business report u;R <
4 8l!P(>?y
借贷细帐||交验帐account rendered
pbM~T(Y8
FJDx80J
明细帐account stated l ?RsXC
uH7 $/
与…银行开立一户头to open an account with o,dO.isgh>
%;$zR}
与…银行建立交易to keep account with }wJ-*By{+
MO|aN,
继续记帐to keep account { XAm3's
2x%Xx3!
与…有交易to have an account with 7~n<%q/6
$Tci_(V=F
作成会计帐||有往来帐项to make out an account with ^t,sehpR:l
<2@V$$Qg.~
清算||清理债务to make up an account @( Q 'J`
fgcI55&jV{
清洁帐目||与…停止交易to close ones account with h8OmO5/H
w 64 /$
结帐to close an account &q KJN#NM@
32j@6!
清理未付款to ask an account||to demand an account ',`GdfAsH
j_ i/h "
结清差额to balance the account with AG/?
LPJ
<d!_.f}v
清算to settle an account||to liquidate an account||to square an account `(NMHXgG+
hZ6CiEJB
审查帐目||监查帐目to audit an account B=?4; l7
,ND}T#yTR
检查帐目to examine an account S- @
E
&cy @Be}|T
转入A的帐户to charge the amount to As account Hq=5/ N
yv1Z*wTpO
以计帐方式付款to pay on account v53q pqc
#'s}=i}y"C
代理某人||为某人on ones account||on account of one $}kT )+K
h
^QicvZ
为自己计算||独立帐目on ones own account
zE$KU$
{oQ.y
由某人收益并负风险on ones account and risk||for ones account and risk x`:zC#
+*/XfPlr|
由某人负担for ones account||for account of one t0t" =(d
cZ>h [XX[
按某人指示||列入某人帐户by order and for account of one rq=D[vX\N(
.
KH3.v/c|
列入5月份帐目for May account b3Nr>(Z<}
}?^V9K-
编入某中帐项下to pass to the account of||to place to the account of l!U F`C0g
mFoE2?Y
寄出清算书to send in an account||to send in render an account b| _Pt
s az<NT
支票薄cheque book Td~CnCor
?&v+-4%4PI
支票陈票人cheque drawer 6%N.' wf
Ej |rf Y
持票人cheque holder 6R_G{AWLL
v
8=7
不记名支票cheque to bearer||bearer cheque Qy!*U%tG'
L#)F00/`
记名支票||认人支票cheque to order ~%)ug3%e
< <a1a
到期支票antedated cheque @&
H Tt
GI:J9TS
未到期支票postdated cheque jvGGIb"&1
19V
保付支票certified cheque .v<Q -P\8/
]r 6S|;:
未获兑现支票，退票returned cheque yCk9 Xc
2|Of$oMc
横线支票crossed cheque k;aV4
0N9
NFDh! HUm
普通横线general crossing !cblmF;0
df @r2 /Y
特别横线special crossing Ns3k(j16
CVo2?ZQ
空白支票blank cheque |Dz$OZP
iIZDtZFF
失效支票，过期支票stale cheque sw:o3cC]
j A/xe
普通支票open cheque bt
b$C
k {M4.a[ (
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 0M[O(.x
Q[5j5vry
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges vR;?~^{*s
\J@i:J6x$1
支票换现金||兑现to cash a cheque x}acxu 2H7
os<YfMM<:/
清理票款to clear a cheque
S xn#
@(k}q3b<
保证兑现to certify a cheque R<"fcsU
)83UF
r4kP
填写支票数额to fill up a cheque heLWVI[so
6xDYEvHS
支票上划线to cross a cheque fgzk c"ReK
m6'VM
W
开发支票to make out a cheque km%c0:
v$ H= ~ m
签发支票，开立支票to draw a cheque||to issue a cheque iR_j
h=2{
960 [.99
透支支票to overdraw a cheque e|6 k gj3/
c,wYXnJ_t
背书支票to endorse a cheque -> $]`h"
V5]}b[X
请付票款||清付票款to pay a cheque||to honour a cheque +0{$J\ s
4V2}'/|[
支票退票to dishonour a cheque 2h_XfY'3pX
w+,Kpb<x[0
拒付支票to refuse a cheque y ;'yob
T4
:UJj}
拒付支票to stop payment of a cheque ?vnO@Bb/ a
C2l=7+X#W
提示要求付款to present for payment HUP~
PT t#Ixn,
见票即付持票人payable to bearer :>y?B!=
he/WqCZ g
支付指定人payable to order 7yUtG^'b
@y"/hh_?
已过期||无效out of date||stale :TPT]q
d@
V *}xlxSL
请给出票人R/D||refer to drawer MKl`9 Y3Ge
Z%rMX}
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds XB
vJc'(s
]npsclvJ
文字与数字不一致words and figures differ E:_m6
m
T +a\dgd
支票时间已过account closed R]LRgf
i9
( o(, ;
更改处应加盖印章alterations require initials nM=5L:d
*-.{->#Y
时间已过effects not cleared vS@;D7ep
<`PW4zSI
停止付款payment stopped Lo<- ;;vQ
4@qHS0$
支票毁损cheque mutilated ~g#$'dS
xJ&E2Bf
汇款||寄钱to remit||to send money ?j'Nx_RoX
PU& v{gn
寄票供取款||支票支付to send a cheque for payment Qr u
iQ/t
vO?\u`vY
寄款人a remitter zp 4aiMn1F
aa-{,X
"MF
收款人a remittee <~d3L4h*<
yA+ NRWWj
国外汇票foreign Bill pW
y+ oZ
?KB+2]7m6
国内汇票inland Bill >'/KOK"
?W27
h
跟单汇票documentary bill XCN^>ToD
x>ZnQ6x~m]
空头汇票accommodation bill (=jztIZ C
ep ,"@,,
原始汇票original bill B(eC|:w[z
E"/r* C+T
改写||换新票据renewed bill @ P'("qb~
;2&ym)`
即期汇票sight bill||bill on demand 'joc8o sS
#M)S Ae2
…days after date||…days after date…日后付款 )j_Y9`R
D#.N)@\
…months after date||…months after date…月后付款 2F
z;TNS
}hm "49,O
见票后…日付款…days after sight||…days sight \]Nt-3|`0
~MpcVI_ K
见票后…月付款…months after sight||…months sight 3g{T+c*
(O(X k+L
同组票据set of bills FD1Z}v!5IJ
3}F{a8iIm
单张汇票sola of exchange||sole of exchange +YX *.dW
;_nV*G.y#^
远期汇票usance bill||bill at usance iVUkM3
vl"{ovoC
长期汇票long bill W,D$=Bg
n>o0PtGxC
短期汇票short bill {F'~1qf
s?9$o
Qq1
逾期汇票overdue bill {0~xv@ U
Cq ra\
宽限日期days of grace o9JZ -biH
6?(Z f
电汇telegraphic transfer （T.T） Z /*X)mBuB
X }""=
S<
邮汇postal order||postal note （Am.）||post office order||money order ^5{0mn_4i
3
{OZdl|
本票promissory note （P/N） `,7;2ZG~O
gP^p7aYwn
押汇负责书||押汇保证书letter of hypothecation !uxma~ZH-
U#mrbW
副保||抵押品||付属担保物collateral security g.:b\JE `
9x]yu6
担保书trust receipt||letter of indemnity uO {'
eT~
I7-6|J@#^
承兑||认付acceptance * ak"}s
uJ :SN;
单张承兑general acceptance (oG-h"^/
)zMsKfQ
有条件承兑qualified acceptance ~]l
T>|X
D&]dlY@*
附条件认付conditional acceptance }~bx==SF6!
\)/dFo\l
部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫 纠错】
