會(huì)計(jì)賬目用語(doc26)-財(cái)務(wù)會(huì)計(jì)(已修改)
2025-08-30 13:09 本頁面
【正文】 此資料來自 企業(yè) ()，大量的管理資料下載 會(huì)計(jì)賬目用語 會(huì)計(jì)報(bào)表 statement of account 往來帳目 account current 現(xiàn)在往來帳 ||存款額 current accout 銷貨帳 account sales 共同計(jì)算帳項(xiàng) joint account 未決帳項(xiàng) outstanding account 貸方帳項(xiàng) credit account||creditor account 借方帳項(xiàng) debit account||debtor account 應(yīng)付帳 ||應(yīng)付未付帳 account payable 應(yīng)收帳 ||應(yīng)收未收帳 account receivable 新交易 ||新帳 new account 未決帳 ||老帳 old account 現(xiàn)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(xiàng)帳戶 sundry account 詳細(xì)帳單 ||明細(xì)表 detail account 呆帳 bad account 會(huì)計(jì)項(xiàng)目 title of account 會(huì)計(jì)薄 ||帳薄 accountbook 營業(yè)報(bào)告書 ||損益計(jì)算表 account of budiness||business report 借貸細(xì)帳 ||交驗(yàn)帳 account rendered 明細(xì)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(xù)記帳 to keep account 與 ... 有交易 to have an account with 作成會(huì)計(jì)帳 ||有往來帳項(xiàng) to make out an account with 清算 ||清理債務(wù) to make up an account 清潔帳目 ||與 ... 停止交易 to close one39。s account with 結(jié)帳 to close an account 清理未付款 to ask an account||to demand an account 結(jié)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(jiān)查帳目 to audit an account 檢查帳目 to examine an account 此資料來自 企業(yè) ()，大量的管理資料下載 轉(zhuǎn)入 A 的帳戶 to charge the amount to A39。s account 以計(jì)帳方式付款 to pay on account 代理某人 ||為某人 on one39。s account||on account of one 為自己計(jì)算 ||獨(dú)立帳目 on one39。s own account 由某 人收益并負(fù)風(fēng)險(xiǎn) on one39。s account and risk||for one39。s account and risk 由某人負(fù)擔(dān) for one39。s 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(xiàng)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 支票用語 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 此資料來自 企業(yè) ()，大量的管理資料下載 記名支票 ||認(rèn)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(xiàn)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(fèi)用的 10000 元支票，（即 11000 元） a cheque for $10,000, plus 10% charges 支票換現(xiàn)金 ||兌現(xiàn) to cash a cheque 清理票款 to clear a cheque 此資料來自 企業(yè) ()，大量的管理資料下載 保證兌現(xiàn) to certify a cheque 填寫支票數(shù)額 to fill up a cheque 支票上劃線 to cross a cheque 開發(fā)支票 to make out a cheque 簽發(fā)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(qǐng)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 此資料來自 企業(yè) ()，大量的管理資料下載 out of date||stale 請(qǐng)給出票人 R/D||refer to drawer 存款不足 N/S||.||not sufficient funds||I/F||insufficient funds 文字與數(shù)字不一致 words and figures differ 支票交換時(shí)間已過 account closed 更改 處應(yīng)加蓋印章 alterations require initials 交換時(shí)間已過 effects not cleared 停止付款 payment stopped 支票毀損 cheque mutilated 匯款用語 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 匯票匯單用語 國外匯票 foreign Bill 此資料來自 企業(yè) ()，大量的管理資料下載 國內(nèi)匯票 inland Bill 跟單匯票 documentary bill 空頭匯票 acmodation bill 原始匯票 original bill 改寫 ||換新票據(jù) renewed bill 即期匯票 sight bill||bill on demand ... days after date||... days39。 after date ... 日后付款 ... months after date||... months39。 after date ... 月后付款 見票后 ... 日付款 ... days39。 after sight||... days39。 sight 見票后 ... 月付款 ... months39。 after sight||... months39。 sight 同組票據(jù) set of bills 單張匯票 sola of exchange||sole of exchange 遠(yuǎn)期匯票 usance bill||bill at usance 長期匯票 long bill 短期匯票 short bill 此資料來自 企業(yè) ()，大量的管理資料下載 逾期匯票 overdue bill 寬限日期 days of grace 電匯 telegraphic transfer () 郵匯 postal order||postal note (Am.)||post office order||money order 本票 promissory note (P/N) 押匯負(fù)責(zé)書 ||押匯保證書 letter of hypothecation 副保 ||抵押品 ||付屬擔(dān)保物 collateral security 擔(dān)保書 trust receipt||letter of indemnity 承兌 ||認(rèn)付 acceptance 單張承兌 general acceptance 有條件承兌 qualified acceptance 附條件認(rèn)付 conditional acceptance 部分認(rèn)付 partial acceptance 拒付 ||退票 dishonour 拒
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