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综合辅导之词汇:金融会计相关词汇1

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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

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