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tocloseonesaccountwith
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tochargetheamounttoAsaccount
以计帐方式付款topayonaccount
代理某人||为某人ononesaccount||onaccountofone
为自己计算||独立帐目ononesownaccount
由某人收益并负风险ononesaccountandrisk||foronesaccountandrisk
由某人负担foronesaccount||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
文字与数字不一致wordsandfiguresdiffer
支票时间已过accountclosed 更改处应加盖印章alterationsrequireinitials
时间已过effectsnotcleared 停止付款paymentstopped
支票毁损chequemutilated 汇款||寄钱toremit||tosendmoney
寄票供取款||支票支付tosendachequeforpayment
寄款人aremitter 收款人aremittee 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
改写||换新票据renewedbill 即期汇票sightbill||billondemand
…daysafterdate||…daysafterdate…日后付款
…monthsafterdate||…monthsafterdate…月后付款
见票后…日付款…daysaftersight||…dayssight
见票后…月付款…monthsaftersight||…monthssight
同组票据setofbills 单张汇票solaofexchange||soleofexchange
远期汇票usancebill||billatusance 长期汇票longbill
短期汇票shortbill 逾期汇票overduebill
宽限日期daysofgrace 电汇telegraphictransfer(T.T)
邮汇postalorder||postalnote(Am.)||postofficeorder||moneyorder
本票promissorynote(P/N)
押汇负责书||押汇保证书letterofhypothecation
副保||抵押品||付属担保物collateralsecurity
担保书trustreceipt||letterofindemnity
承兑||认付acceptance 单张承兑generalacceptance
有条件承兑qualifiedacceptance 附条件认付conditionalacceptance
部分认付partialacceptance
编辑推荐：注册会计师考试常见英语单词辅导
