会计账目用语

       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
       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

       汇款用语

       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

       汇票汇单用语

       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
       托收 collection
       新汇票||再兑换汇票 re-exchange||re-draft
       外汇交易 exchange dealing||exchange deals
       汇兑合约 exchange contract
       汇兑合约预约 forward exchange contract
       外汇行情 exchange quotation
       交易行情表 course of exchange||exchange table
       汇价||兑换率 exchange rate||rate of exchange
       官方汇率 official rate
       挂牌汇率||名义汇率 nominal rate
       现汇汇率 spot rate
       电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate
       兑现率||兑现汇率 demand rate
       长期汇率 long rate
       私人汇票折扣率 rate on a private bill
       远期汇票兑换率 forward rate
       套价||套汇汇率||裁定外汇行情 cross rate
       付款汇率 pence rate
       当日汇率||成交价 currency rate
       套汇||套价||公断交易率 arbitrage
       汇票交割||汇票议付 negotiation of draft
       交易人||议付人 negotiator
       票据交割||让与支票票据议付 to negotiatie a bill
       折扣交割||票据折扣 to discount a bill
       票据背书 to endorse a bill
       应付我差额51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000
       收到汇款 to receive remittance
       填写收据 to make out a receipt