往來帳目account current
現在往來帳||存款額current accout
銷貨帳account sales
共同計算帳項joint account
未決帳項outstanding account
貸方帳項credit account||creditor account
借方帳項debit account||debtor account
應付帳||應付未付帳account payable
應收帳||應收未收帳account receivable
新交易||新帳new account
未決帳||老帳old account
現金帳cash account
流水帳running account
暫記帳||未定帳suspense account
過期帳||延滯帳overdue account||pastdue account
雜項帳戶sundry account
詳細帳單||明細表detail account
呆帳bad account
會計項目title of account
會計薄||帳薄account-book
營業報告書||損益計算表account of budiness||business report
借貸細帳||交驗帳account rendered
明細帳account stated
與…銀行開立一戶頭to open an account with
與…銀行建立交易to keep account with
繼續記帳to keep account
與…有交易to have an account with
作成會計帳||有往來帳項to make out an account with
清算||清理債務to make up an account
清潔帳目||與…停止交易to close ones account with
結帳to close an account
清理未付款to ask an account||to demand an account
結清差額to balance the account with
清算to settle an account||to liquidate an account||to square an account
審查帳目||監查帳目to audit an account
檢查帳目to examine an account
轉入A的帳戶to charge the amount to As account
以計帳方式付款to pay on account
代理某人||為某人on ones account||on account of one
為自己計算||獨立帳目on ones own account
由某人收益并負風險on ones account and risk||for ones account and risk
由某人負擔for ones account||for account of one
按某人指示||列入某人帳戶by order and for account of one
列入5月份帳目for May account
編入某中帳項下to pass to the account of||to place to the account of
寄出清算書to send in an account||to send in render an account
支票薄cheque book
支票陳票人cheque drawer
持票人cheque holder
不記名支票cheque to bearer||bearer cheque
記名支票||認人支票cheque to order
到期支票antedated cheque
未到期支票postdated cheque
保付支票certified cheque
未獲兌現支票，退票returned cheque
橫線支票crossed cheque
普通橫線general crossing
特別橫線special crossing
空白支票blank cheque
失效支票，過期支票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%費用的10000元支票，（即11000元）a cheque for $10,000, plus 10% charges
支票換現金||兌現to cash a cheque
清理票款to clear a cheque
保證兌現to certify a cheque
填寫支票數額to fill up a cheque
支票上劃線to cross a cheque
開發支票to make out a cheque
簽發支票，開立支票to draw a cheque||to issue a cheque
透支支票to overdraw a cheque
背書支票to endorse a cheque
請付票款||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
見票即付持票人payable to bearer
支付指定人payable to order
已過期||無效out of date||stale
請給出票人R/D||refer to drawer
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字與數字不一致words and figures differ
支票
時間已過account closed更改處應加蓋印章alterations require initials
時間已過effects not cleared停止付款payment stopped
支票毀損cheque mutilated
匯款||寄錢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
國外匯票foreign Bill
國內匯票inland Bill
跟單匯票documentary bill
空頭匯票accommodation bill
原始匯票original bill
改寫||換新票據renewed bill
即期匯票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
見票后…日付款…days after sight||…days sight
見票后…月付款…months after sight||…months sight
同組票據set of bills
單張匯票sola of exchange||sole of exchange
遠期匯票usance bill||bill at usance
長期匯票long bill
短期匯票short bill
逾期匯票overdue bill
寬限日期days of grace
電匯telegraphic transfer （T.T）
郵匯postal order||postal note （Am.）||post office order||money order
本票promissory note （P/N）
押匯負責書||押匯保證書letter of hypothecation
副保||抵押品||付屬擔保物collateral security
擔保書trust receipt||letter of indemnity
承兌||認付acceptance
單張承兌general acceptance
有條件承兌qualified acceptance
附條件認付conditional acceptance
部分認付partial acceptance
