金融英语考试会计与银行业务用语(汇总)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
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out of date||stale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