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往来帐目account current :Q q#Z
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现在往来帐||存款额current accout |7K bpj
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销货帐account sales I?N yM
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共同计算帐项joint account -Qe Z#w|
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未决帐项outstanding account T
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贷方帐项credit account||creditor account U ;I9 bK8
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借方帐项debit account||debtor account jqkqZ F
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应付帐||应付未付帐account payable "I TIhnE
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应收帐||应收未收帐account receivable )CyS#j#=
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新交易||新帐new account F gI3
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未决帐||老帐old account 3N:D6w-R
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现金帐cash account A(N4N
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流水帐running account &~w}_Fjk
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暂记帐||未定帐suspense account yppo6 HGD
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过期帐||延滞帐overdue account||pastdue account 8i,K~Bu=
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杂项帐户sundry account
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详细帐单||明细表detail account vcd\GN*4f
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会计项目title of account 6 aV_@no.C
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会计薄||帐薄account-book #o2[hibq
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营业报告书||损益计算表account of budiness||business report bJ;'`sw1
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借贷细帐||交验帐account rendered [fIg{Q
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明细帐account stated >"<Wjr8W!$
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与…银行开立一户头to open an account with _-F s# f8
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与…银行建立交易to keep account with +'w3 =2Bo
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继续记帐to keep account uM'Jp?
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与…有交易to have an account with
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作成会计帐||有往来帐项to make out an account with ~3 bPIg7D
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清算||清理债务to make up an account 9&ids!W~yx
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清洁帐目||与…停止交易to close ones account with S Z$Kz n
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结帐to close an account Wxe0IXq3Nn
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清理未付款to ask an account||to demand an account pHJ3nHLQ
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结清差额to balance the account with eGH aY4|
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清算to settle an account||to liquidate an account||to square an account ?I@W:#>o
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审查帐目||监查帐目to audit an account >e"#'K0?\
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检查帐目to examine an account @|%2f@h
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转入A的帐户to charge the amount to As account #
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以计帐方式付款to pay on account C7
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代理某人||为某人on ones account||on account of one #
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为自己计算||独立帐目on ones own account :Z z
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由某人收益并负风险on ones account and risk||for ones account and risk 8pgEix/M5o
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由某人负担for ones account||for account of one \} :PLCKT
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按某人指示||列入某人帐户by order and for account of one {jX2}
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列入5月份帐目for May account & 9
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编入某中帐项下to pass to the account of||to place to the account of A$:U'ZG_
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寄出清算书to send in an account||to send in render an account ]wG{!0pl
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支票薄cheque book xX4N4vb
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支票陈票人cheque drawer fx>4
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持票人cheque holder Fun^B;GA:
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不记名支票cheque to bearer||bearer cheque J6FV]G
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记名支票||认人支票cheque to order q(2'\ _`u
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到期支票antedated cheque "~
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未到期支票postdated cheque "5w a91*
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保付支票certified cheque }2<7%FL
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未获兑现支票，退票returned cheque -I,$_
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横线支票crossed cheque g~A`N=r;h
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普通横线general crossing 6MMOf\
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特别横线special crossing cz RFMYE
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空白支票blank cheque =mp;.k95
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失效支票，过期支票stale cheque @8r pD"x
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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 8i#2d1O
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges PKg@[<g43
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支票换现金||兑现to cash a cheque 0*D$R `$
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清理票款to clear a cheque ' =8d?aeF
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保证兑现to certify a cheque V7f q4O^:
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填写支票数额to fill up a cheque ieCEo|b
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支票上划线to cross a cheque .jT#:_
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开发支票to make out a cheque MH9q ;?.J
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签发支票，开立支票to draw a cheque||to issue a cheque P'[3Fqe
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透支支票to overdraw a cheque Hp!-248 S
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背书支票to endorse a cheque HjD8u`qQ
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请付票款||清付票款to pay a cheque||to honour a cheque Tc`=f'pP)4
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支票退票to dishonour a cheque nIy}#MUd|q
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拒付支票to refuse a cheque ca*DZG/
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拒付支票to stop payment of a cheque Nk V K
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提示要求付款to present for payment O#~yKqB
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见票即付持票人payable to bearer 1.{z3_S21:
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支付指定人payable to order O- GJ-
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已过期||无效out of date||stale Wk4s reB
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请给出票人R/D||refer to drawer (U_ujPD ?
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds # 0Q]d O
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文字与数字不一致words and figures differ ju8q?Nyhs
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支票时间已过account closed m6&~Hf wN
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时间已过effects not cleared lC("y'
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停止付款payment stopped Bsq P?/
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支票毁损cheque mutilated [-k
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汇款||寄钱to remit||to send money xH(lm2kvT
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寄票供取款||支票支付to send a cheque for payment wb5baY9
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寄款人a remitter i6tf2oqO7
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收款人a remittee [OV"}<V
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国外汇票foreign Bill RJ ||} 5
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国内汇票inland Bill st3l2Q
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跟单汇票documentary bill gk[aM~p
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空头汇票accommodation bill EQ yC1j
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原始汇票original bill z Rl3KjET
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改写||换新票据renewed bill ~u
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即期汇票sight bill||bill on demand DV+xg3\(>1
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…days after date||…days after date…日后付款 #A Sz;$P
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…months after date||…months after date…月后付款 YX7L?=;.@
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见票后…日付款…days after sight||…days sight ~xfP:[u
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见票后…月付款…months after sight||…months sight q J= ~Y|(
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同组票据set of bills | `Ntv }
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单张汇票sola of exchange||sole of exchange _ Yx]_Y9I
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远期汇票usance bill||bill at usance \oXpi$
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长期汇票long bill G5RR]?@6V
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短期汇票short bill yAs> {6%-
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逾期汇票overdue bill /W30~y
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宽限日期days of grace
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电汇telegraphic transfer （T.T） Eh;'S"{/?j
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邮汇postal order||postal note （Am.）||post office order||money order g
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本票promissory note （P/N） r
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押汇负责书||押汇保证书letter of hypothecation OU(8V^.
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副保||抵押品||付属担保物collateral security b8VTo lJ
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担保书trust receipt||letter of indemnity q u6D 5t
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承兑||认付acceptance vq0Tk
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单张承兑general acceptance ` $<.pOm
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有条件承兑qualified acceptance ]z;I _-
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附条件认付conditional acceptance o>i4CCU+
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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】
