会计报表statement of account
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往来帐目account current 2u a!<^,
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现在往来帐||存款额current accout z9 Ch %A{
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销货帐account sales h)ZqZ'k$
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共同计算帐项joint account R*2N\2
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未决帐项outstanding account Y:O|6%00Y
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贷方帐项credit account||creditor account 4 -SU\_
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借方帐项debit account||debtor account j3;W-c`5
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应付帐||应付未付帐account payable }Vob)r{R@
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应收帐||应收未收帐account receivable zps =~|
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新交易||新帐new account ]? H12xz
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未决帐||老帐old account TMY. z
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现金帐cash account N,rd= m+
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流水帐running account WwTl|wgvyI
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暂记帐||未定帐suspense account 7r' _p$
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过期帐||延滞帐overdue account||pastdue account "*D9.LyM
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杂项帐户sundry account Vf~-v$YI
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详细帐单||明细表detail account ?M&@# lbG
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呆帐bad account OYt_i'Q
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会计项目title of account "1^tVw|
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会计薄||帐薄account-book .rO~a.kG
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营业报告书||损益计算表account of budiness||business report Uv>e :U7 ;
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借贷细帐||交验帐account rendered = FV12(U
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明细帐account stated 7L&,Na
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与…银行开立一户头to open an account with }JST(d
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与…银行建立交易to keep account with ~ ! mY0odH
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继续记帐to keep account % vy,A*
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与…有交易to have an account with 9-{
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作成会计帐||有往来帐项to make out an account with 5lD`qY
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清算||清理债务to make up an account BaI-ve
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清洁帐目||与…停止交易to close ones account with 3=oxT6"k
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结帐to close an account 8(Ptse
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清理未付款to ask an account||to demand an account zj2y=A| Y
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结清差额to balance the account with l
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清算to settle an account||to liquidate an account||to square an account h@*I(ND<
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审查帐目||监查帐目to audit an account J5jI/P
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检查帐目to examine an account ltk ARc3
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转入A的帐户to charge the amount to As account ;:oJFI#;
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以计帐方式付款to pay on account _8y4U[L
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代理某人||为某人on ones account||on account of one mDp8JNJNE
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为自己计算||独立帐目on ones own account A#?Cts ,M
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由某人收益并负风险on ones account and risk||for ones account and risk Q. jThP`p
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由某人负担for ones account||for account of one zm D7 ]?|
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按某人指示||列入某人帐户by order and for account of one G?LC ! 9MB
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列入5月份帐目for May account j~.tyxOq#
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编入某中帐项下to pass to the account of||to place to the account of *v(Q-FW
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寄出清算书to send in an account||to send in render an account o/ a2n<4
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支票薄cheque book wBw(T1VN
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支票陈票人cheque drawer A2L"&dl
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持票人cheque holder tUOY`]0
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不记名支票cheque to bearer||bearer cheque iT| 7**+3
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记名支票||认人支票cheque to order /%jX=S.5h<
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到期支票antedated cheque `S-%}eUv
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未到期支票postdated cheque h:G>w`X
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保付支票certified cheque "WtYqXyd
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未获兑现支票，退票returned cheque "Vl4=W)u
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横线支票crossed cheque H0])>1sWB
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普通横线general crossing :t "_I
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特别横线special crossing s3@mk\?qMe
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空白支票blank cheque +hispU3ia
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失效支票，过期支票stale cheque <ty]z!B
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普通支票open cheque OR
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount n q>F_h
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges S#y GqN0i
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支票换现金||兑现to cash a cheque Tjv'S
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清理票款to clear a cheque -L6CEe
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保证兑现to certify a cheque l.g.O>1
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填写支票数额to fill up a cheque I#;dS!W"'
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支票上划线to cross a cheque Z.Dg=>G]
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开发支票to make out a cheque *pnaj\
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签发支票，开立支票to draw a cheque||to issue a cheque +z Lw%WD[l
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透支支票to overdraw a cheque K*,,j\Q.
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背书支票to endorse a cheque xw_)~Y%\
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请付票款||清付票款to pay a cheque||to honour a cheque H- u
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支票退票to dishonour a cheque @+p(%
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拒付支票to refuse a cheque I
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拒付支票to stop payment of a cheque tk h
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提示要求付款to present for payment Q_iN/F
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见票即付持票人payable to bearer A:Gd F-;[
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支付指定人payable to order &hL2xx=
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已过期||无效out of date||stale P*|=Z>%[0
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请给出票人R/D||refer to drawer ~Sm6 {L
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds , u %V%
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文字与数字不一致words and figures differ z8{-I@+`
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支票时间已过account closed M1#CB
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更改处应加盖印章alterations require initials v_
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时间已过effects not cleared F |5Au>t
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停止付款payment stopped oZ t Cx
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支票毁损cheque mutilated 39P55B/o%
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汇款||寄钱to remit||to send money u1#(~[.
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寄票供取款||支票支付to send a cheque for payment \>lA2^E f
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寄款人a remitter .S/zxf~h
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收款人a remittee 2@2d
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国外汇票foreign Bill w <"mS*Q
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国内汇票inland Bill es #6/
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跟单汇票documentary bill CZeZk
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空头汇票accommodation bill R0tT4V +
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原始汇票original bill GQ@mQ=i
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改写||换新票据renewed bill H2
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即期汇票sight bill||bill on demand ;l @lA)i
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…days after date||…days after date…日后付款 YCxwIzIR
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…months after date||…months after date…月后付款 ?0* [
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见票后…日付款…days after sight||…days sight L2EQ 9i'[
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见票后…月付款…months after sight||…months sight N A Y3.e
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同组票据set of bills ?jlz:
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单张汇票sola of exchange||sole of exchange _&S#;ni\c
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远期汇票usance bill||bill at usance {en'8kS
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长期汇票long bill kln)7SzPuk
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短期汇票short bill 76<mP*5
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逾期汇票overdue bill 81s
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宽限日期days of grace xt,Qn460;
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电汇telegraphic transfer （T.T） v=lW5%r,'
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邮汇postal order||postal note （Am.）||post office order||money order SiX<tj#HH\
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本票promissory note （P/N） N\|z{vn
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押汇负责书||押汇保证书letter of hypothecation Sm4BZF~!B
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副保||抵押品||付属担保物collateral security W>d)(
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担保书trust receipt||letter of indemnity lm;hW&O9
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承兑||认付acceptance ([< HFc`
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单张承兑general acceptance T
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有条件承兑qualified acceptance ;j1E 6
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附条件认付conditional acceptance YFB >GQ;
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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】
