会计账目用语/ Q& I* X- J7 B1 v( K
会计报表 statement of account
6 Y4 ]) I' V( B8 }, c9 F 往来帐目 account current
. U; H: R0 u; _0 }5 } 现在往来帐||存款额 current accout4 ]* M$ t5 f: n% ?+ s ]
销货帐 account sales
& o4 Y5 g' k. _ 共同计算帐项 joint account8 S/ { `$ ?9 o$ z2 {6 [9 P+ z
未决帐项 outstanding account
! {/ Y! s; @9 F1 t% } 贷方帐项 credit account||creditor account
9 ?1 R" z5 A4 t, D9 d/ Y 借方帐项 debit account||debtor account
5 \* _+ s# t9 f& l 应付帐||应付未付帐 account payable; B6 w4 H9 q; p& Y! s. E
应收帐||应收未收帐 account receivable: P. ~) \- v( Y% h( A
新交易||新帐 new account
( X; W5 e+ ]- Y 未决帐||老帐 old account
# r; n3 m$ x) n5 k' h 现金帐 cash account
& K0 D9 [) e0 }: } 流水帐 running account
& ?" C+ O+ U, z% r! z5 B% W z 暂记帐||未定帐 suspense account5 B( ?6 `9 b/ x) T+ V
过期帐||延滞帐 overdue account||pastdue account
5 y: r0 P8 [- ~ 杂项帐户 sundry account
0 T1 `% a) z4 V4 \ 详细帐单||明细表 detail account, f* Q; Q$ J# X/ [
呆帐 bad account
6 k( Z( p0 s: X/ y 会计项目 title of account/ N8 e# a( v: q! Z
会计薄||帐薄 account-book
. L& W2 W1 y4 a P) g 营业报告书||损益计算表 account of budiness||business report
# U% k3 f7 @) H/ j8 i2 {' w' N 借贷细帐||交验帐 account rendered0 u! H8 t: A. [6 U- @, Q
明细帐 account stated
7 U. m& d4 @5 k. e$ h/ u: f 与... 银行开立一户头 to open an account with5 b5 V- g7 |2 ]) ~" S. u+ ^; {4 y
与... 银行建立交易 to keep account with
5 j& {' ?) y- Q/ O7 h! T- ` 继续记帐 to keep account3 \, p+ J. z$ E
与... 有交易 to have an account with3 q$ w" M( @4 \3 c
作成会计帐||有往来帐项 to make out an account with! ~0 ~4 R2 u0 I: }; o
清算||清理债务 to make up an account6 {* o& i2 U2 A: [ Q+ f
清洁帐目||与... 停止交易 to close one''s account with
9 d/ ]% O) ~9 e5 U- u- `* l 结帐 to close an account
- N2 b" X" i# E9 o! Z- D4 z 清理未付款 to ask an account||to demand an account; p% Y- o. n5 q2 A e n
结清差额 to balance the account with
8 A4 o$ Y$ ~+ \+ e3 M 清算 to settle an account||to liquidate an account||to square an account
+ ~% C* S4 m* P* r3 F* u4 H6 ` 审查帐目||监查帐目 to audit an account
( b& p& q8 z7 B9 N' \, I 检查帐目 to examine an account$ F0 L! ~. {& j9 E5 p2 a6 N
转入A的帐户 to charge the amount to A''s account
) f* p& c, d0 L 以计帐方式付款 to pay on account
; g; q% h7 Z/ u0 F 代理某人||为某人 on one''s account||on account of one/ q, e; T7 G# A' ~ g9 z
为自己计算||独立帐目 on one''s own account
1 D) K, k9 `7 X* C6 L 由某人收益并负风险 on one''s account and risk||for one''s account and risk; U" p9 o# |7 A0 I
由某人负担 for one''s account||for account of one
1 I: ]8 N' S2 H: r4 s 按某人指示||列入某人帐户 by order and for account of one
5 ~" W0 [5 L' h& r- k2 P( ^ 列入5月份帐目 for May account- j* O% ?# V# W) ~
编入某中帐项下 to pass to the account of||to place to the account of
' Q' `6 D) M4 W; q2 D 寄出清算书 to send in an account||to send in render an account |