综合辅导之词汇:金融会计相关词汇1
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joint account 未决帐项outstanding account 贷方帐项credit account||creditor account 借方帐项debit account||debtor account 应付帐||应付未付帐account payable 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来源:www.examda.com 流水帐running account 暂记帐||未定帐suspense account 过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry 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 liquidate an account||to square an account 审查帐目||监查帐目to audit 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 支票薄cheque book 支票陈票人cheque drawer 持票人cheque holder 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antedated cheque 未到期支票postdated cheque 保付支票certified 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 certify 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 overdraw a cheque 背书支票to endorse a cheque 请付票款||清付票款to pay a cheque||to honour a cheque 支票退票to dishonour 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 文字与数字不一致words and figures differ 支票交换时间已过account closed 更改处应加盖印章alterations require initials 交换时间已过effects not cleared 停止付款payment stopped 支票毁损cheque mutilated 汇款||寄钱to remit||to send money 寄票供取款||支票支付to send a cheque for payment 寄款人a remitter 收款人a remittee 国外汇票foreign Bill 国内汇票inland Bill 跟单汇票documentary bill 空头汇票accommodation bill 原始汇票original bill 改写||换新票据renewed bill 即期汇票sight bill||bill on demand …days after date||…days' after date…日后付款 …months after date||…months' after date…月后付款 见票后…日付款…days' after sight||…days' sight 见票后…月付款…months' after sight||…months' sight 同组票据set of bills 单张汇票sola of exchange||sole of exchange 远期汇票usance bill||bill at usance 长期汇票long bill 短期汇票short bill 逾期汇票overdue bill 宽限日期days of grace 电汇telegraphic transfer (T.T) 邮汇postal order||postal note (Am.)||post office order||money order 本票promissory note (P/N) 押汇负责书||押汇保证书letter of hypothecation 副保||抵押品||付属担保物collateral security 担保书trust receipt||letter of indemnity 承兑||认付acceptance 单张承兑general acceptance 有条件承兑qualified acceptance 附条件认付conditional acceptance 部分认付partial acceptance 拒付||退票dishonour 拒绝承兑而退票dishonour by non-acceptance 由于存款不足而退票dihonour by non-payment 提交presentation 背书endorsement||indorsement 无记名背书general endorsement||blank endorsement 记名式背书special endorsement||full endorsement 附条件背书conditional endorsement 限制性背书restrictive endorsement 无追索权背书endorsement without recourse 期满||到期maturity 托收collection |