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第1页共14页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共14页会计账目用语会计报表statementofaccount往来帐目accountcurrent现在往来帐||存款额currentaccout销货帐accountsales共同计算帐项jointaccount未决帐项outstandingaccount贷方帐项creditaccount||creditoraccount借方帐项debitaccount||debtoraccount应付帐||应付未付帐accountpayable应收帐||应收未收帐accountreceivable新交易||新帐newaccount未决帐||老帐oldaccount现金帐cashaccount流水帐runningaccount暂记帐||未定帐suspenseaccount过期帐||延滞帐overdueaccount||pastdueaccount杂项帐户sundryaccount详细帐单||明细表detailaccount呆帐badaccount会计项目titleofaccount会计薄||帐薄account-book营业报告书||损益计算表accountofbudiness||businessreport借贷细帐||交验帐accountrendered明细帐accountstated与...银行开立一户头toopenanaccountwith与...银行建立交易tokeepaccountwith继续记帐tokeepaccount与...有交易tohaveanaccountwith作成会计帐||有往来帐项tomakeoutanaccountwith清算||清理债务tomakeupanaccount清洁帐目||与...停止交易tocloseone'saccountwith结帐tocloseanaccount清理未付款toaskanaccount||todemandanaccount结清差额tobalancetheaccountwith清算tosettleanaccount||toliquidateanaccount||tosquareanaccount审查帐目||监查帐目toauditanaccount检查帐目toexamineanaccount转入A的帐户tochargetheamounttoA'saccount以计帐方式付款topayonaccount代理某人||为某人onone'saccount||onaccountofone为自己计算||独立帐目onone'sownaccount由某人收益并负风险onone'saccountandrisk||forone'saccountandrisk第2页共14页第1页共14页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共14页由某人负担forone'saccount||foraccountofone按某人指示||列入某人帐户byorderandforaccountofone列入5月份帐目forMayaccount编入某中帐项下topasstotheaccountof||toplacetotheaccountof寄出清算书tosendinanaccount||tosendinrenderanaccount支票用语支票薄chequebook支票陈票人chequedrawer持票人chequeholder不记名支票chequetobearer||bearercheque记名支票||认人支票chequetoorder到期支票antedatedcheque未到期支票postdatedcheque保付支票certifiedcheque未获兑现支票，退票returnedcheque横线支票crossedcheque普通横线generalcrossing特别横线specialcrossing空白支票blankcheque失效支票，过期支票stalecheque普通支票opencheque打10%折扣的10000元支票，（即9000元）achequefor$10,000,less10%discount加10%费用的10000元支票，（即11000元）achequefor$10,000,plus10%charges支票换现金||兑现tocashacheque清理票款toclearacheque保证兑现tocertifyacheque填写支票数额tofillupacheque支票上划线tocrossacheque开发支票tomakeoutacheque签发支票，开立支票todrawacheque||toissueacheque透支支票tooverdrawacheque背书支票toendorseacheque请付票款||清付票款topayacheque||tohonouracheque支票退票todishonouracheque拒付支票torefuseacheque拒付支票tostoppaymentofacheque提示要求付款topresentforpayment见票即付持票人payabletobearer支付指定人payabletoorder已过期||无效outofdate||stale请给出票人R/D||refertodrawer存款不足N/S||N.S.F.||notsufficientfunds||I/F||insufficientfunds第3页共14页第2页共14页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共14页文字与数字不一致wordsandfiguresdiffer支票交换时间已过accountclosed更改处应加盖印章alterationsrequireinitials交换时间已过effectsnotcleared停止付款paymentstopped支票毁损chequemutilated汇款用语汇款||寄钱toremit||tosendmoney寄票供取款||支票支付tosendachequeforpayment寄款人aremitter收款人aremittee汇票汇单用语国外汇票foreignBill国内汇票inlandBill跟单汇票documentarybill空头汇票accommodationbill原始汇票originalbill改...