会计报表statement of account b* 4[)Yg4
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往来帐目account current o'.6gZ gk
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现在往来帐||存款额current accout 'T54k
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销货帐account sales !ndc
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共同计算帐项joint account F^ kH"u[
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未决帐项outstanding account Qh%(yL!
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贷方帐项credit account||creditor account {Y{*(5YV
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借方帐项debit account||debtor account l 6wX18~XJ
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应付帐||应付未付帐account payable M 7j0&>NTG
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应收帐||应收未收帐account receivable 9NwA5TP9_
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新交易||新帐new account 2Up 1
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未决帐||老帐old account dbGW`_zQ4
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现金帐cash account x w-x<7
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流水帐running account gvYib`#
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暂记帐||未定帐suspense account ^.Y"<oZSS
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过期帐||延滞帐overdue account||pastdue account )%8oE3O#
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杂项帐户sundry account Sc
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详细帐单||明细表detail account 8;7Y }c
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呆帐bad account Xui${UYN
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会计项目title of account \ief [
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会计薄||帐薄account-book 0 1 [LPN
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营业报告书||损益计算表account of budiness||business report iK%<0m
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借贷细帐||交验帐account rendered E" iH$NN
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明细帐account stated l)E
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与…银行开立一户头to open an account with cOra`7L`
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与…银行建立交易to keep account with '2=u<a B
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继续记帐to keep account ann!" s_
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与…有交易to have an account with /=4P< &J
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作成会计帐||有往来帐项to make out an account with kNfqdCF{P
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清算||清理债务to make up an account |E-0
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清洁帐目||与…停止交易to close ones account with C,C% 1
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结帐to close an account 9z 5K -s
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清理未付款to ask an account||to demand an account i%H_ua
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结清差额to balance the account with >L/Rf8j &
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清算to settle an account||to liquidate an account||to square an account ^ pMjii8IZ
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审查帐目||监查帐目to audit an account !mK[kXo
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检查帐目to examine an account 13G a #
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转入A的帐户to charge the amount to As account DR/qe0D
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以计帐方式付款to pay on account 8 Q^yh6z
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代理某人||为某人on ones account||on account of one (utm+*V,
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为自己计算||独立帐目on ones own account eA&hiAP/
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由某人收益并负风险on ones account and risk||for ones account and risk OlhfBu)~
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由某人负担for ones account||for account of one Mw7!w-1+
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按某人指示||列入某人帐户by order and for account of one @Fqh]1t
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列入5月份帐目for May account I#@i A!
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编入某中帐项下to pass to the account of||to place to the account of 0"o<( 1
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寄出清算书to send in an account||to send in render an account 6BVV2j)zl:
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支票薄cheque book dv-yZRU:
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支票陈票人cheque drawer : w(J=0Lt
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持票人cheque holder -2|D(
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不记名支票cheque to bearer||bearer cheque %f\{ ]
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记名支票||认人支票cheque to order !`\W8JT+
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到期支票antedated cheque @8Drh x
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未到期支票postdated cheque PB4E_0}h
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保付支票certified cheque KSVIX!EsX
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未获兑现支票，退票returned cheque hSaS2RLF
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横线支票crossed cheque %cO;{og M
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普通横线general crossing u1` 8f]qt
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特别横线special crossing MjE.pb
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空白支票blank cheque p*!@z|F>U
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失效支票，过期支票stale cheque 0 { v?
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普通支票open cheque y 4,2Xs9,
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打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount a \vf{2
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加10%费用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges @i
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支票换现金||兑现to cash a cheque 84 b;G4K
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清理票款to clear a cheque jp8=>mk
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保证兑现to certify a cheque seHwn'Jn
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填写支票数额to fill up a cheque Y@KZ:0<
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支票上划线to cross a cheque #i ?@S$
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开发支票to make out a cheque FO_nS
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签发支票，开立支票to draw a cheque||to issue a cheque ; V K;_ d
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透支支票to overdraw a cheque H; TmG<S
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背书支票to endorse a cheque D> Z>4:EM
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请付票款||清付票款to pay a cheque||to honour a cheque |rdG+ >
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支票退票to dishonour a cheque L)8 +/+
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拒付支票to refuse a cheque \q3H #1A
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拒付支票to stop payment of a cheque |GK [I
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提示要求付款to present for payment )@eBe ^
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见票即付持票人payable to bearer g ywI@QD%#
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支付指定人payable to order :N8D1e-a
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已过期||无效out of date||stale
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请给出票人R/D||refer to drawer XJ]MPiXj
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存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds Cc]s
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文字与数字不一致words and figures differ kq:,}f c;B
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支票时间已过account closed BzA(yCu$:
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更改处应加盖印章alterations require initials % _1~z[Dv
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时间已过effects not cleared /,5`#Gte_
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停止付款payment stopped ##u+[ !
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支票毁损cheque mutilated Ii*v(`2b
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汇款||寄钱to remit||to send money 5 d(A(
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寄票供取款||支票支付to send a cheque for payment )1j~(C)E8
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寄款人a remitter @V]
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收款人a remittee `Dh %c%j)
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国外汇票foreign Bill E R5Q` H
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国内汇票inland Bill l4F4o6:]n
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跟单汇票documentary bill 6FSw_[ )
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空头汇票accommodation bill j Xi<ZJ
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原始汇票original bill U3kf$nbV/J
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改写||换新票据renewed bill
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即期汇票sight bill||bill on demand 2WE
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…days after date||…days after date…日后付款 0 nWV1)Q0=
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…months after date||…months after date…月后付款 $'9r=#EH
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见票后…日付款…days after sight||…days sight J-?\,N1R7
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见票后…月付款…months after sight||…months sight QJdSNkc6
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同组票据set of bills >w
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单张汇票sola of exchange||sole of exchange YXI DqTA+
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远期汇票usance bill||bill at usance 0A?w,A`"
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长期汇票long bill t s ?b[v
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短期汇票short bill $Q{1^
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逾期汇票overdue bill fy_'K}i3
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宽限日期days of grace ~BS*x+M
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电汇telegraphic transfer （T.T） /=e[(5X|O
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邮汇postal order||postal note （Am.）||post office order||money order oN `tZ;a
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本票promissory note （P/N） m\Tq0cT$
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押汇负责书||押汇保证书letter of hypothecation ejr"(m(Xe
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副保||抵押品||付属担保物collateral security >
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担保书trust receipt||letter of indemnity 3l L:vD5(
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承兑||认付acceptance E0O{5YF^T
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单张承兑general acceptance IB!Wrnj?
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有条件承兑qualified acceptance akCl05YW
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附条件认付conditional acceptance zi-+@
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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】
