会计报表statement of account o
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往来帐目account current JCU3\39}
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现在往来帐||存款额current accout y:|Xg0Kp
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销货帐account sales r>:7${pF
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共同计算帐项joint account Y|qi xpP
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未决帐项outstanding account VTgbJ {?
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贷方帐项credit account||creditor account PU/Br;2A
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借方帐项debit account||debtor account [C~)&2wh>
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应付帐||应付未付帐account payable r{N{! "G
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应收帐||应收未收帐account receivable .8uwg@yD
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新交易||新帐new account lVp~oZC6[
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未决帐||老帐old account pGcx
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现金帐cash account ?GD? J(S
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流水帐running account ("M#R!3
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过期帐||延滞帐overdue account||pastdue account &#my #u^O;
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详细帐单||明细表detail account ^@5ui;JV
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会计项目title of account 1S.e5{
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会计薄||帐薄account-book IWR q:G w
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营业报告书||损益计算表account of budiness||business report ~m09yc d<
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借贷细帐||交验帐account rendered g l\$jDC9
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明细帐account stated % oL&~6l$
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与…银行建立交易to keep account with 0 N[DV]
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继续记帐to keep account Nb9V/2c;V
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与…有交易to have an account with P; o>~Y>x
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作成会计帐||有往来帐项to make out an account with yc4 f\0B/
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清算||清理债务to make up an account f<U m2YGW
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清洁帐目||与…停止交易to close ones account with gx9sBkoq5D
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结帐to close an account =v`&iL~m
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清理未付款to ask an account||to demand an account >W]"a 3E
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结清差额to balance the account with w,#W& >+&
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清算to settle an account||to liquidate an account||to square an account SR8Kzk{
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审查帐目||监查帐目to audit an account c1!/jTX$
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检查帐目to examine an account O|TwG:!
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转入A的帐户to charge the amount to As account L , Fso./y
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以计帐方式付款to pay on account QM=436fq
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代理某人||为某人on ones account||on account of one M~Dc5\T
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为自己计算||独立帐目on ones own account c(g^*8Pb
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由某人收益并负风险on ones account and risk||for ones account and risk !4.^@^L|\
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由某人负担for ones account||for account of one G:ngio]G0
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列入5月份帐目for May account nln[V$
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编入某中帐项下to pass to the account of||to place to the account of WY~[tBi\
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寄出清算书to send in an account||to send in render an account ly5L-=Xb
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支票薄cheque book X1qj
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支票陈票人cheque drawer ouZ9oy(}a
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持票人cheque holder :@A;!'zpL
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不记名支票cheque to bearer||bearer cheque Z'm%3
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记名支票||认人支票cheque to order k8>^dZub
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到期支票antedated cheque vrx 3O
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未到期支票postdated cheque 3? CpylCO
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横线支票crossed cheque %4K#<b"W
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空白支票blank cheque :e
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失效支票，过期支票stale cheque DdBr J x
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普通支票open cheque * j :5
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount .;6bMP[YA
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges }CqIKoX.
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支票换现金||兑现to cash a cheque $>m<+nai'
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清理票款to clear a cheque f#b[KB^Z,2
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保证兑现to certify a cheque KphEw[4 /
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填写支票数额to fill up a cheque 4`
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支票上划线to cross a cheque .?:~s8kB
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开发支票to make out a cheque >@iV!!
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签发支票，开立支票to draw a cheque||to issue a cheque 7|Y8^T
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透支支票to overdraw a cheque -3 Hq 1
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背书支票to endorse a cheque ? GW3
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请付票款||清付票款to pay a cheque||to honour a cheque ]0E- lD0J
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支票退票to dishonour a cheque /9Xf[<
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拒付支票to refuse a cheque (^\i(cfu6Q
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拒付支票to stop payment of a cheque w+H=Xh4t
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提示要求付款to present for payment 1]~} 0;,
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见票即付持票人payable to bearer &Y$rVBgQ
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支付指定人payable to order wS4wED&a
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已过期||无效out of date||stale =QRZ(2Wq
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请给出票人R/D||refer to drawer R)z|("%ec
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Mt>DA k
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文字与数字不一致words and figures differ #$E
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时间已过effects not cleared ]gZjV
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汇款||寄钱to remit||to send money - _(!
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寄票供取款||支票支付to send a cheque for payment I( e>ff
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寄款人a remitter gUcE,L
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收款人a remittee V<7Gd8rDMM
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国外汇票foreign Bill *?S\0a'W@
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国内汇票inland Bill 2_Qzc&"[
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跟单汇票documentary bill Hw
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空头汇票accommodation bill RfD $ @q9
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原始汇票original bill {mDaK&]Oh
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改写||换新票据renewed bill ?l/rg6mbI'
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即期汇票sight bill||bill on demand +-"#GL~cC
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…days after date||…days after date…日后付款 WBGYk);
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…months after date||…months after date…月后付款
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见票后…日付款…days after sight||…days sight TJ< PT
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见票后…月付款…months after sight||…months sight lc#H%Q lg
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同组票据set of bills P|?z1JUd
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单张汇票sola of exchange||sole of exchange ) E\ pQ 5&
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远期汇票usance bill||bill at usance <i5^izg
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长期汇票long bill z( ajR*\#
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短期汇票short bill L%DL
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逾期汇票overdue bill u0, ~pJvX
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宽限日期days of grace VYwaU^
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电汇telegraphic transfer （T.T） /X?Nv^Hy
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邮汇postal order||postal note （Am.）||post office order||money order cE3c
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本票promissory note （P/N） .q=X58tHu
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押汇负责书||押汇保证书letter of hypothecation {*2A% }S
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副保||抵押品||付属担保物collateral security Xk3Ufz]QN
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担保书trust receipt||letter of indemnity Z j JD@,j
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承兑||认付acceptance XEuv
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单张承兑general acceptance 0C7"*H0 R
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有条件承兑qualified acceptance o^
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附条件认付conditional acceptance [kXe)dMX8
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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】
