会计报表statement of account +^3
*Y"6Z
DEt;$>tl
5
往来帐目account current 1i}p?sU
cdTG ]
n
现在往来帐||存款额current accout r<pt_Cd
15Im wQ
销货帐account sales $j&2bO 5M
FB
n .
4
共同计算帐项joint account YzYj/,?r
Z
4{~
未决帐项outstanding account C8$/
z>tQ
vg\fBHzn
贷方帐项credit account||creditor account
hD,@>ky
A
e
'N1V
借方帐项debit account||debtor account +?+iVLr!l}
< ^" 0A
应付帐||应付未付帐account payable /OeOL3Y
SOeRQb'
应收帐||应收未收帐account receivable iJzW3%E
|V mQ
新交易||新帐new account !uN_<!
\&4)['4,
未决帐||老帐old account a ]=j
YiC_,8A~
现金帐cash account ~i=5NUE
3`{[T17
流水帐running account +?uZ~VSl
pF7S("#R
暂记帐||未定帐suspense account p"Q V| `
<v$ yXA
过期帐||延滞帐overdue account||pastdue account I
CUI0/J
6mC% zXR5
杂项帐户sundry account /igbn
5 0<
详细帐单||明细表detail account J(k C
_}Ec [c
呆帐bad account y])z,#%ED
kx07Ium
会计项目title of account Mf`@X[-;
y5N ,~@$r
会计薄||帐薄account-book xB,(!0{`
Jl{g"N{2u'
营业报告书||损益计算表account of budiness||business report <26Jif:
c'Zs2s7$
借贷细帐||交验帐account rendered NXdT"O=P
UE
K$
明细帐account stated ? o_ D#gG*
JV;-P=o1 B
与…银行开立一户头to open an account with =R0#WMf$@
dPyZzMes=
与…银行建立交易to keep account with zzZ K S
pLsJa?}R
继续记帐to keep account S3&lkN5
Fes /8*-
与…有交易to have an account with jmva0K},SE
9+co `t.
作成会计帐||有往来帐项to make out an account with kT4Oal+4
u;=a=>05IR
清算||清理债务to make up an account {KM5pK?,BJ
_rfGn,@BH
清洁帐目||与…停止交易to close ones account with H1a<&7
=l1O9/\9
结帐to close an account 0uS6F8x@
o|c%uw
清理未付款to ask an account||to demand an account Ugv"A;
l
8? &!@3n
结清差额to balance the account with #H&`wMZZ:
U-lN-/=l6
清算to settle an account||to liquidate an account||to square an account [ h~#5x
o;7_*=i
审查帐目||监查帐目to audit an account 'Y:ZWac,
K)
{\wV="
检查帐目to examine an account rWxQ;bb#
~ A4_
转入A的帐户to charge the amount to As account |9fGn@-
S '%!KGVe
以计帐方式付款to pay on account TZ]o6B b
y<*/\]t9L[
代理某人||为某人on ones account||on account of one +4m~D`fqt[
UeN+}`!l
为自己计算||独立帐目on ones own account QOKE9R#Y
P |kfPohI=
由某人收益并负风险on ones account and risk||for ones account and risk ! F~*Q2PZ9
_J -3{a
由某人负担for ones account||for account of one Evb %<`gd
ky |Py
按某人指示||列入某人帐户by order and for account of one VXIB9
/*i
(}&O)3)
列入5月份帐目for May account 6@cT;=W;xj
/Q2{w >^DK
编入某中帐项下to pass to the account of||to place to the account of Q*l_QnfG
U+'h~P '4
寄出清算书to send in an account||to send in render an account TaE&8;H# N
q5u"v
支票薄cheque book /GMT
$C~OV@I
支票陈票人cheque drawer &/t GT3)
XonI
持票人cheque holder \KT}T
+6+!M_0wA
不记名支票cheque to bearer||bearer cheque OAd}#R\U
7S )u7
记名支票||认人支票cheque to order g=_@j`
M3/ _E7Qoj
到期支票antedated cheque {G(N vf,K]
>(39K
未到期支票postdated cheque .m_ -L
Y-
CiTjRJ-ZW)
保付支票certified cheque o@blvW<v7
>r~!'Pd!
未获兑现支票，退票returned cheque 9|9Hk1
p:CpY'KV_
横线支票crossed cheque cuW&X9\m,
C6cEt5
普通横线general crossing %W:]OPURK
Gtpl5g QH
特别横线special crossing tv8}O([
#JIh-h@
空白支票blank cheque B0#JX
MX9
l~i&r?,]^
失效支票，过期支票stale cheque 1.y|bB+kB
=&xN dc
普通支票open cheque y7WO:X&
y0f"UH/
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount y?*4SLy
pQf5s7
加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges XlHt(d0h
)M e$BK>
支票换现金||兑现to cash a cheque O0Sk?uJ <
gS$? #!f
清理票款to clear a cheque t?<pyw $
vS_Ji<W~E
保证兑现to certify a cheque i $: QOMA
x=~$ik++
填写支票数额to fill up a cheque lay)I11- >
eJ
O+ MurO
支票上划线to cross a cheque
jizp\%W+
0281"aO
开发支票to make out a cheque j X8,y
9j~|m
签发支票，开立支票to draw a cheque||to issue a cheque xgV(0H}Mf
HbXYinG%
透支支票to overdraw a cheque ` $ N()P
>; }q
背书支票to endorse a cheque FyV)Nmc%t
c^s%t:)K
请付票款||清付票款to pay a cheque||to honour a cheque d Z"w2ho
1L\\](^
3
支票退票to dishonour a cheque [c_o.`S_\
|E#+X
拒付支票to refuse a cheque heN?lmC
lZ![?t}2`
拒付支票to stop payment of a cheque wz{ ]CQ 7"
Oj ?
|g_
提示要求付款to present for payment a8wQ ,
DcL;7 IT
见票即付持票人payable to bearer y m~
0v /}W(
支付指定人payable to order 9yt)9f
./# F,^F2
已过期||无效out of date||stale /3mt=1/~{B
7g&"clRGO
请给出票人R/D||refer to drawer ZN `D!e6
9p{7 x[ C
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds y>YQx\mK
v@^P4cu;
文字与数字不一致words and figures differ >/5'0n_R
mv;;0xH
支票时间已过account closed gc KXda(
O h{ >xg
更改处应加盖印章alterations require initials 'l7ey3 B%
fCa*#ME
时间已过effects not cleared aUTXg60l*
lI"~
*"c`
停止付款payment stopped } >
pNf
lUJ~_`D
支票毁损cheque mutilated ;Or]x ?-
]W9 {<+&
汇款||寄钱to remit||to send money
BhcTPQsW
@j/|U04_ Z
寄票供取款||支票支付to send a cheque for payment f%2>pQTq@)
Z>)M{25
寄款人a remitter $pLJtQ
K#>@T<
收款人a remittee -cL{9r&X
aHR&6zj4
国外汇票foreign Bill LI`H,2Km
(SnrY O`#
国内汇票inland Bill lc qpwSk
9ER !K
跟单汇票documentary bill cFF'ygJ/
jMV9r-{*+
空头汇票accommodation bill lC AD $Ia~
lK 0pr
原始汇票original bill lI*uF~ 'D
a2!;$B%
改写||换新票据renewed bill bnYd1 9>
3 1> $;"
即期汇票sight bill||bill on demand ] QJWqY
J'H}e F`
…days after date||…days after date…日后付款 $(=0J*ND"
}3DZ`8u
…months after date||…months after date…月后付款 Fk*C 8
DbIn3/W Ne
见票后…日付款…days after sight||…days sight L5 5VS:'
$ctpg9 7
见票后…月付款…months after sight||…months sight ?[z@R4at
li7"{+ct
同组票据set of bills EjDr
'n dX M
单张汇票sola of exchange||sole of exchange G%#M 17
5xIOi (3`Q
远期汇票usance bill||bill at usance *<"#1H/q
)ld`2)
4
长期汇票long bill T_NN.Ol
31)eDs
短期汇票short bill p1`" ) $
*Q XUy
逾期汇票overdue bill P3op1/Np
nSR<( -j
!
宽限日期days of grace p/WE[8U
d"U'\ID2y
电汇telegraphic transfer （T.T） mi & mQQ
*Al`QEW
邮汇postal order||postal note （Am.）||post office order||money order :|TQi9L$rj
%SKJ#b
本票promissory note （P/N） (
\o &Gl
|Zm'! -_
押汇负责书||押汇保证书letter of hypothecation <Dq7^,}#
f C_H 0h3
副保||抵押品||付属担保物collateral security c)B
<d#
kBr?Q
担保书trust receipt||letter of indemnity $s`#&.>c-
8=Aoj% l#
承兑||认付acceptance eH' J
3"
HX':8x
单张承兑general acceptance =OR "Bd:O
+ )lkH
v$R
有条件承兑qualified acceptance )g
Pk L
r
3`U^sr:[%
附条件认付conditional acceptance oF {u
=Yt)b/0b9
部分认付partial acceptance转贴于：注册会计师考试_考试大【责编:虫 纠错】
