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金融英语考试会计与银行业务用语(汇总)

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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 

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 

支票用语 

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 

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