会计报表
statement of account

往来帐目
account current

现在往来帐||存款额
current accout

销货帐
account sales

共同计算帐项
joint¹ account

未决帐项
outstanding account

贷方帐项
credit account||creditor account

借方帐项
debit² account||debtor account

应付帐||应付未付帐
account payable³

应收帐||应收未收帐
account receivable

新交易||新帐
new account

未决帐||老帐
old account

现金帐
cash account

流水帐
running account

暂记帐||未定帐
suspense⁴ account

过期帐||延滞帐
overdue⁵ account||pastdue account

杂项帐户
sundry⁶ account

详细帐单||明细表
detail account

呆帐
bad account

会计项目
title of account

会计薄||帐薄
account-book

营业报告书||损益计算表
account of budiness||business report

借贷细帐||交验帐
account rendered

明细帐
account stated

与... 银行开立一户头
to open an account with

与... 银行建立交易
to keep account with

继续记帐
to keep account

与... 有交易
to have an account with

作成会计帐||有往来帐项
to make out an account with

清算||清理债务
to make up an account

清洁帐目||与... 停止交易
to close one s account with

结帐
to close an account

清理未付款
to ask an account||to demand an account

结清差额
to balance the account with

清算
to settle an account||to liquidate⁷ an account||to square an account

审查帐目||监查帐目
to audit⁸ an account

检查帐目
to examine an account

转入A的帐户
to charge the amount to A s account

以计帐方式付款
to pay on account

代理某人||为某人
on one s account||on account of one

为自己计算||独立帐目
on one s own account

由某人收益并负风险
on one s account and risk||for one s account and risk

由某人负担
for one s account||for account of one

按某人指示||列入某人帐户
by order and for account of one

列入5月份帐目
for May account

编入某中帐项下
to pass to the account of||to place to the account of

寄出清算书
to send in an account||to send in render an account

支票用语

支票薄
cheque book

支票陈票人
cheque drawer

持票人
cheque holder⁹

不记名支票
cheque to bearer||bearer cheque

记名支票||认人支票
cheque to order

到期支票
antedated¹⁰ cheque

未到期支票
postdated cheque

保付支票
certified¹¹ cheque

未获兑现支票，退票
returned cheque

横线支票
crossed cheque

普通横线
general crossing

特别横线
special crossing

空白支票
blank cheque

失效支票，过期支票
stale cheque

普通支票
open cheque

打10%折扣的10000元支票，（即9000元）
a cheque for $10,000, less 10% discount

加10%费用的10000元支票，（即11000元）
a cheque for $10,000, plus 10% charges

支票换现金||兑现
to cash a cheque

清理票款
to clear a cheque

保证兑现
to certify¹² a cheque

填写支票数额
to fill up a cheque

支票上划线
to cross a cheque

开发支票
to make out a cheque

签发支票，开立支票
to draw a cheque||to issue a cheque

透支支票
to overdraw¹³ a cheque

背书支票
to endorse¹⁴ a cheque

请付票款||清付票款
to pay a cheque||to honour a cheque

支票退票
to dishonour¹⁵ a cheque

拒付支票
to refuse a cheque

拒付支票
to stop payment of a cheque

提示要求付款
to present for payment

见票即付持票人
payable to bearer

支付指定人
payable to order

已过期||无效
out of date||stale

请给出票人
R/D||refer to drawer

存款不足
N/S||N.S.F.||not sufficient funds||I/F||insufficient funds

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