国际商务师业务外语辅导:付款与银行业务国际商务师考试

文章作者 100test 发表时间 2009:11:24 18:36:44
来源 100Test.Com百考试题网


id="diua" class="diub">  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来源:www.100test.com
  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 ones 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 As account
  以计帐方式付款
  to pay on account
  代理某人||为某人
  on ones account||on account of one
  为自己计算||独立帐目
  on ones own account
  由某人收益并负风险
  on ones account and risk||for ones account and risk
  由某人负担
  for ones 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
  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

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