会计报表statement of account Eh+
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往来帐目account current novZ<?7 5;
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现在往来帐||存款额current accout .;'xm_Gw<
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销货帐account sales kVY@q&p
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共同计算帐项joint account ^^m%[$nw&r
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未决帐项outstanding account 2 r,fF<WQ
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贷方帐项credit account||creditor account '5%D Kz
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借方帐项debit account||debtor account 0:*$i(2
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应付帐||应付未付帐account payable ag6S"IXh
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应收帐||应收未收帐account receivable (\ j<`"n
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新交易||新帐new account & m`
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未决帐||老帐old account f] Vz !hM~
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现金帐cash account <:?&}'aA
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流水帐running account vI -KH:r"{
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暂记帐||未定帐suspense account B~^\jRd "
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过期帐||延滞帐overdue account||pastdue account -&c@c@dC
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杂项帐户sundry account (/%}a`2#o
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详细帐单||明细表detail account wdg[pt
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呆帐bad account zVIzrz0
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会计项目title of account _u >+H#
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会计薄||帐薄account-book v#~,)-D&
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营业报告书||损益计算表account of budiness||business report \ .:CL?m#
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借贷细帐||交验帐account rendered oR+Fn}mG
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明细帐account stated RKe19l_V
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与…银行开立一户头to open an account with ?B-aj
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与…银行建立交易to keep account with Qwb @3{
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继续记帐to keep account LcF0: h '
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与…有交易to have an account with L9x,G!
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作成会计帐||有往来帐项to make out an account with , 7}Ri
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清算||清理债务to make up an account u",
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清洁帐目||与…停止交易to close ones account with 7|{Q Av
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结帐to close an account pD){K
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清理未付款to ask an account||to demand an account j *CnnM# n
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结清差额to balance the account with Ar|_UV>Zf
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清算to settle an account||to liquidate an account||to square an account er 97&5
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审查帐目||监查帐目to audit an account Cu0 /TeEM
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检查帐目to examine an account poM VB{U
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转入A的帐户to charge the amount to As account _Wgg=A"G
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以计帐方式付款to pay on account -1 fT2e
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代理某人||为某人on ones account||on account of one hGPjH=^EM
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为自己计算||独立帐目on ones own account |`,%%p|T%
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由某人收益并负风险on ones account and risk||for ones account and risk r l !c\
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由某人负担for ones account||for account of one dD#A.C,Rz
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按某人指示||列入某人帐户by order and for account of one 'GAjx{gM
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列入5月份帐目for May account ).xQ~A\ .
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编入某中帐项下to pass to the account of||to place to the account of {"O'kx
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寄出清算书to send in an account||to send in render an account la
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支票薄cheque book qRTy}FU1
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支票陈票人cheque drawer $=t&NM
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持票人cheque holder BsR xD9r
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不记名支票cheque to bearer||bearer cheque o ;.j_
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记名支票||认人支票cheque to order " (/.3`g
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到期支票antedated cheque c}lUP(Ss
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未到期支票postdated cheque Xn4U!<RT"
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保付支票certified cheque mI@]{K}Q%
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未获兑现支票，退票returned cheque vTN$SgzfCU
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横线支票crossed cheque $GEY*uIOa
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普通横线general crossing 8h}o 5B
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特别横线special crossing "4|D"|w
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空白支票blank cheque y?;&(Tcbt8
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失效支票，过期支票stale cheque Ac|IBXGa=
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普通支票open cheque 89@gYA"Su
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount g7rn|<6FI
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges UOi8>; k`
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支票换现金||兑现to cash a cheque ~+7q.XL$$K
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清理票款to clear a cheque z`y!C3w<
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保证兑现to certify a cheque Rra<
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填写支票数额to fill up a cheque FQ2 6(.
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支票上划线to cross a cheque O'*KNJX
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开发支票to make out a cheque M<4~ewWJ
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签发支票，开立支票to draw a cheque||to issue a cheque fczId"
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透支支票to overdraw a cheque := C-P7
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背书支票to endorse a cheque |>Qj ]
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请付票款||清付票款to pay a cheque||to honour a cheque JmjqA Dex
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支票退票to dishonour a cheque }4b
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拒付支票to refuse a cheque >|'u:`A
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拒付支票to stop payment of a cheque SvLI%>B=9
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提示要求付款to present for payment JvX]^t/}
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见票即付持票人payable to bearer B+:/!_
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支付指定人payable to order [T<nTB# w
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已过期||无效out of date||stale uxLT*,
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请给出票人R/D||refer to drawer E">FH >8K}
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 4+I @
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文字与数字不一致words and figures differ 1fU g
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支票时间已过account closed iq*]CF
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更改处应加盖印章alterations require initials Is57)( ^.-
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时间已过effects not cleared A: ! _ &
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停止付款payment stopped 2t
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支票毁损cheque mutilated "%]<Co<S
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汇款||寄钱to remit||to send money PgHe;^?j
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寄票供取款||支票支付to send a cheque for payment NhJ]X cfP8
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寄款人a remitter fSc)PqLP
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收款人a remittee !y_4.&C{
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国外汇票foreign Bill 69< <pm,m
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国内汇票inland Bill l EA f\T7
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跟单汇票documentary bill 9B3+$uP
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空头汇票accommodation bill Uzh#z eZ`<
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原始汇票original bill <tUl(q+ty
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改写||换新票据renewed bill R ?62g H
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即期汇票sight bill||bill on demand UA4 = "/
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…days after date||…days after date…日后付款 l(A)G d5>
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…months after date||…months after date…月后付款 [/=Z2mt A
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见票后…日付款…days after sight||…days sight Q l#y7HW
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见票后…月付款…months after sight||…months sight R<djW5 ()f
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同组票据set of bills Phq"A[4=O
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单张汇票sola of exchange||sole of exchange 7m$EZTw?
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远期汇票usance bill||bill at usance s,CN<`/>x
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长期汇票long bill : %[mc-6.
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短期汇票short bill *q&^tn b
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逾期汇票overdue bill ]A=yj@o$xN
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宽限日期days of grace x$hT+z6DUC
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电汇telegraphic transfer （T.T） eC{St0
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邮汇postal order||postal note （Am.）||post office order||money order kk>z,A4
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本票promissory note （P/N） 4^Ke? ;v
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押汇负责书||押汇保证书letter of hypothecation ;e)`C v
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副保||抵押品||付属担保物collateral security %63s( ekU
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担保书trust receipt||letter of indemnity 9^+E$V1@
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承兑||认付acceptance XEB eoOX/
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单张承兑general acceptance ~ _SR cM{
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有条件承兑qualified acceptance "c.@4#/_
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附条件认付conditional acceptance {TX fi'\
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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】
