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[FECT高级考试] 金融英语辅导之理论语实务备考资料36

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发表于 2012-8-16 08:57:55 | 显示全部楼层 |阅读模式
  office building account 营业用房屋帐
& b* Z$ m/ p# y3 _* v  office expenses account 办公费帐
, d, |, k- I4 z# L7 n! O  offset account 抵销帐户9 i. R8 ?# m! A+ m" b9 i
  offset against accounts 帐款抵销
4 K+ t9 v$ Q0 J  `  on one's own account 为了自己 依靠自己  自担风险4 [- f: x$ F" \# Z% Q) ?
  open account (OA) 未结清帐户, 公开帐户, 无保证赊欠户, 应收帐款; 贸易帐户;0 I0 {. S+ t9 e7 ~! H
  open an account with 与...开一往来户头; 开了...的头6 D' w" C* e1 x
  open consignment account 未清寄销帐
) t0 a  e% v3 c  g4 d# M3 w  opening balance account 期初差额帐
1 R4 a: O) B" H6 _7 o# W6 {  operating account 营业帐户
! o" V/ H7 K1 \  operating result accounts 业务成果帐户3 p5 t. z$ x- u
  opposite accounts 对方科目, 相对帐目
; C+ w8 u& a* Q% l  outlay accounts 支出帐户
8 x4 d- F5 X$ `6 C  outstanding account 应收[未清]帐款; 未付帐单, 未结算帐目6 x2 z6 B% {9 q! _
  over-and -short account 零星差额帐户, 长短数帐户
( Y$ a3 ~6 y! q  overdraft account 透支帐户, 往来存款透支帐" s0 l; v  V1 Y) }. G1 X1 S
  overdue account 逾期帐款, 过期未付帐款
. R4 \# N# V- V  overhead account 管理[间接]费用帐户: w5 q. M  T& K
  overlapped account 重复帐户* i% u: e& i, @7 P9 {2 e  O5 f# F
  partly convertible account 部分可兑换帐户
1 n& p9 X" {3 k  H% V; F7 L  partner's drawing account 合伙人提款帐户, j6 Y8 c( M- F% s% e
  pass to the account of 并入...帐内, W* W3 n' V3 q6 h+ v+ \5 P) M
  past due account 过期帐款
. s5 k! e% F3 Z* L3 \* G; Z  pay ... on account 把...付作定钱5 R" z8 N% e# Z  m3 i( d5 c9 u8 h
  payable account 应付帐款
" w: X3 q* [7 d5 G# b( l. c  payee's account 收[受]款人帐户$ t( N. v& ]4 K, A/ N( Z; A
  per contra account 对照(应)帐户, Q: R6 E) ^/ H3 G) e
  permanent account 实帐户, 永久帐户
# F& j1 a1 W' a3 j2 `; c: l' l  personal account 业主往来帐户, 人名帐户, 人名帐% N7 V+ x: }& K. H* C
  petty cash account 零用现金帐
  N; E. s1 e% Y; x  petty expenses account 杂费帐1 N( Z7 M9 x5 V8 p
  place to the account of 并入...帐内3 S; I( Z* r  ~& c' U
  pool account 暂记帐(即待分配的费用帐户)
: s' r2 b6 w; y. z( e- U  postal transfer deposit account 邮政汇划[划拨]储金帐户4 H1 n8 U' l9 b1 C
  posting accounts 过帐0 b6 [3 B3 v- o4 m8 f9 f
  prepaid expense account 预付费用帐' Z8 }) L# P& s
  primary account 主要[初级]帐户$ v! t- i. E) H% M1 m" z
  principal account 主要帐户
* t3 X/ o5 ~! Y; a" c  L) j  private account 私人帐户
6 z; G# S' ]( C( F# R+ R8 k  production cost account 生产成本帐户  B: n6 N; e- j; l. V
  profit account 利润帐户: g/ `3 `; d0 r
  profit and loss account 损益帐[表], 盈亏计算
; R$ l1 t9 G6 C2 t# V9 w/ Q$ f  profit and loss adjustment account 损益调整帐户/ m* ^( f; _! g* z' N7 F
  profit and loss appropriation account 损益分配帐(户): a+ X7 I2 l2 R2 g( Z$ L
  property account 财产清查[帐户]0 z8 O0 s& J2 ], ^  u
  property managing account 财产管理帐
" @9 y+ o" z- |/ x  proprietary account 业主帐户; 所有主帐户/ q1 M( l/ z% ]- B7 @. o
  proprietorship account 业主帐户; 所有主帐户, N$ q% T$ o9 n: E0 L
  provisional account 临时帐户9 B& v4 x0 i1 G# P+ e& r
  purchase account 购料帐; 进货帐- X& }$ Z5 _; `. |0 L* Y
  purchase price adjustment account 买价调整帐户6 P. j5 d7 c" u) J8 {( I
  quarterly account 季度帐. {# r4 D# S: T
  real estate account 不动产帐; 房地产帐* F# i5 w7 ?2 ~! G+ I
  receivable account 应收帐款; 应收款帐户
8 O& T6 z7 C1 u' @. {7 K, E1 g  receiving account 收入帐! B) B; D: @+ Z  k
  reciprocal account 相对[对方, 相互]帐户
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