現在往來帳||存款額currentaccout 銷貨帳accountsales
共同計算帳項jointaccount 未決帳項outstandingaccount
貸方帳項creditaccount||creditoraccount
借方帳項debitaccount||debtoraccount
應付帳||應付未付帳accountpayable
應收帳||應收未收帳accountreceivable
新交易||新帳newaccount 未決帳||老帳oldaccount
現金帳cashaccount 流水帳runningaccount
暫記帳||未定帳suspenseaccount
過期帳||延滯帳overdueaccount||pastdueaccount
雜項帳戶sundryaccount 詳細帳單||明細表detailaccount
呆帳badaccount 會計項目titleofaccount
會計薄||帳薄account-book
營業報告書||損益計算表accountofbudiness||businessreport
借貸細帳||交驗帳accountrendered 明細帳accountstated
與…銀行開立一戶頭toopenanaccountwith
與…銀行建立交易tokeepaccountwith
繼續記帳tokeepaccount 與…有交易tohaveanaccountwith
作成會計帳||有往來帳項tomakeoutanaccountwith
清算||清理債務tomakeupanaccount
清潔帳目||與…停止交易tocloseonesaccountwith
結帳tocloseanaccount 清理未付款toaskanaccount||todemandanaccount
結清差額tobalancetheaccountwith
清算tosettleanaccount||toliquidateanaccount||tosquareanaccount
審查帳目||監查帳目toauditanaccount 檢查帳目toexamineanaccount
轉入A的帳戶tochargetheamounttoAsaccount
以計帳方式付款topayonaccount
代理某人||為某人ononesaccount||onaccountofone
為自己計算||獨立帳目ononesownaccount
由某人收益并負風險ononesaccountandrisk||foronesaccountandrisk
由某人負擔foronesaccount||foraccountofone
按某人指示||列入某人帳戶byorderandforaccountofone
列入5月份帳目forMayaccount
編入某中帳項下topasstotheaccountof||toplacetotheaccountof
寄出清算書tosendinanaccount||tosendinrenderanaccount
支票薄chequebook 支票陳票人chequedrawer
持票人chequeholder 不記名支票chequetobearer||bearercheque
記名支票||認人支票chequetoorder 到期支票antedatedcheque
未到期支票postdatedcheque 保付支票certifiedcheque
未獲兌現支票，退票returnedcheque
橫線支票crossedcheque 普通橫線generalcrossing
特別橫線specialcrossing 空白支票blankcheque
失效支票，過期支票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%費用的10000元支票，(即11000元)achequefor$10,000,plus10%charges
支票換現金||兌現tocashacheque 清理票款toclearacheque
保證兌現tocertifyacheque 填寫支票數額tofillupacheque
支票上劃線tocrossacheque 開發支票tomakeoutacheque
簽發支票，開立支票todrawacheque||toissueacheque
透支支票tooverdrawacheque 背書支票toendorseacheque
請付票款||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
見票即付持票人payabletobearer 支付指定人payabletoorder
已過期||無效outofdate||stale 請給出票人R/D||refertodrawer
存款不足N/S||N.S.F.||notsufficientfunds||I/F||insufficientfunds
文字與數字不一致wordsandfiguresdiffer
支票時間已過accountclosed 更改處應加蓋印章alterationsrequireinitials
時間已過effectsnotcleared 停止付款paymentstopped
支票毀損chequemutilated 匯款||寄錢toremit||tosendmoney
寄票供取款||支票支付tosendachequeforpayment
寄款人aremitter 收款人aremittee 國外匯票foreignBill
國內匯票inlandBill 跟單匯票documentarybill
空頭匯票accommodationbill 原始匯票originalbill
改寫||換新票據renewedbill 即期匯票sightbill||billondemand
…daysafterdate||…daysafterdate…日后付款
…monthsafterdate||…monthsafterdate…月后付款
見票后…日付款…daysaftersight||…dayssight
見票后…月付款…monthsaftersight||…monthssight
同組票據setofbills 單張匯票solaofexchange||soleofexchange
遠期匯票usancebill||billatusance 長期匯票longbill
短期匯票shortbill 逾期匯票overduebill
寬限日期daysofgrace 電匯telegraphictransfer(T.T)
郵匯postalorder||postalnote(Am.)||postofficeorder||moneyorder
本票promissorynote(P/N)
押匯負責書||押匯保證書letterofhypothecation
副保||抵押品||付屬擔保物collateralsecurity
擔保書trustreceipt||letterofindemnity
承兌||認付acceptance 單張承兌generalacceptance
有條件承兌qualifiedacceptance 附條件認付conditionalacceptance
部分認付partialacceptance
編輯推薦：注冊會計師考試常見英語單詞輔導
