会计报表 statement of account
; g( L9 _. M# v% \/ S6 B 往来帐目 account current , b$ L' B! L/ O6 H; _
现在往来帐||存款额 current accout
4 y) }2 I( J1 @) b6 m1 R! Z 销货帐 account sales * S5 E# @8 t% ~
共同计算帐项 joint account
# t9 X% o$ a" M1 I8 ^ 未决帐项 outstanding account 0 R. A* y( E. Y! ?2 U2 R4 ]: m
贷方帐项 credit account||creditor account ; n& N- c7 K6 l& g
借方帐项 debit account||debtor account
, o" K; D1 O$ ]0 ~( t# q" Z( V 应付帐||应付未付帐 account payable 5 x" t# z5 o, @' J
应收帐||应收未收帐 account receivable
- \/ {3 ?) J' `: u! D9 S( b 新交易||新帐 new account
" r, }3 [3 t! ]1 D 未决帐||老帐 old account
d' | ?7 G) z, f7 B) d& n7 W 现金帐 cash account
+ a7 v6 @% _# l8 P: g 流水帐 running account
9 V4 _9 B7 E$ J0 m 暂记帐||未定帐 suspense account 0 c2 Q; g+ x* M8 H. _+ N
过期帐||延滞帐 overdue account||pastdue account $ N6 l# R% U8 R6 Z1 t
杂项帐户 sundry account
/ c, _, l7 ]! G& J# ]% Q* B 详细帐单||明细表 detail account
- J6 i& E& h: t, b9 {0 R/ y 呆帐 bad account
$ x& d6 w9 B& w4 R7 s 会计项目 title of account . A7 E [- T% G; Z. o) B( y
会计薄||帐薄 account-book
! j$ n; F+ r3 t5 I( ~ 营业报告书||损益计算表 account of budiness||business report
K S2 h X* s- C4 \1 v( l: k 借贷细帐||交验帐 account rendered
) |% a' T; w$ R 明细帐 account stated , k5 Z" f/ X* v$ `) a3 H
与… 银行开立一户头 to open an account with
. \1 ?8 P# z) S/ X# R 与… 银行建立交易 to keep account with + T2 J, t3 M3 q
继续记帐 to keep account : ?) k( B9 |' j' w% u- c, S) E
与… 有交易 to have an account with e2 O) B$ C5 E& j9 | q
作成会计帐||有往来帐项 to make out an account with
* M! w7 H+ w8 C/ u 清算||清理债务 to make up an account
x* x1 ^ Z! V/ V 清洁帐目||与… 停止交易 to close one’s account with
9 N+ E/ _" R0 Z0 H! y/ \ 结帐 to close an account
o! f9 Q% D7 {9 o 清理未付款 to ask an account||to demand an account }( A8 L: n. O& V4 f7 f
结清差额 to balance the account with |