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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1 E; h; J; ^" T; H6 x; t
  office expenses account 办公费帐
4 ?5 r( _3 D5 o  offset account 抵销帐户
; D- C7 O# z4 w8 E' q2 ], v  offset against accounts 帐款抵销
. D8 J0 N( j' A  _  on one's own account 为了自己 依靠自己  自担风险3 P* x5 j0 W+ }4 o
  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;# b& ]* L6 G/ `3 e: Z8 h: g
  open an account with 与...开一往来户头; 开了...的头1 r! G9 S- b7 _( X# p
  open consignment account 未清寄销帐( L+ I, \+ f# t, K+ l
  opening balance account 期初差额帐
8 J4 V' c$ c: M. f: d8 B, q3 J, }3 J  operating account 营业帐户2 H! C# r3 Y  Q: z7 d
  operating result accounts 业务成果帐户
0 d8 q% d" w  y+ A$ |8 v9 U6 V( U  opposite accounts 对方科目, 相对帐目/ j' _: {! u- ?: K8 E( J# h3 }0 @+ g5 E9 @
  outlay accounts 支出帐户; s6 {7 E0 r: ^6 o
  outstanding account 应收[未清]帐款; 未付帐单, 未结算帐目
% u* c2 h, y4 G  over-and -short account 零星差额帐户, 长短数帐户( w/ G0 v- _$ l
  overdraft account 透支帐户, 往来存款透支帐3 Y: C) Z2 ]  z  ~6 e
  overdue account 逾期帐款, 过期未付帐款
- N- o* r& F4 H) U# q, t5 a" m  overhead account 管理[间接]费用帐户
8 c! R' b- j) B4 w  overlapped account 重复帐户
! f& w- L* [8 h  partly convertible account 部分可兑换帐户! E, V' {  x7 @3 y- y  w# O3 c7 F9 H
  partner's drawing account 合伙人提款帐户% E- t( Q/ p$ S) U+ C
  pass to the account of 并入...帐内2 s' w. |4 k; o$ a: F
  past due account 过期帐款. E# L8 E! E# W4 k  b9 o
  pay ... on account 把...付作定钱+ k( K+ g# I3 B1 x* q0 `2 m9 z. d
  payable account 应付帐款. n; }! e) }3 S( f3 }. O8 b
  payee's account 收[受]款人帐户
" L, v! g2 w" l7 c7 B8 M& r  per contra account 对照(应)帐户
; A2 `+ O; g; L2 b$ T  permanent account 实帐户, 永久帐户
/ P# a2 Z& @$ i! i. `+ K6 \+ p: c# i  personal account 业主往来帐户, 人名帐户, 人名帐& U9 A5 p& {0 V4 o3 s- ]" P
  petty cash account 零用现金帐& k# I! Y7 T- F' _" i2 m9 H
  petty expenses account 杂费帐4 n, |* J: n/ [3 Q/ Y/ K2 C
  place to the account of 并入...帐内! V+ }# D" D( T/ W/ N, M( p, b
  pool account 暂记帐(即待分配的费用帐户)9 h$ Y3 }1 k6 V- F0 F) R
  postal transfer deposit account 邮政汇划[划拨]储金帐户
5 q: d) m. D$ ?5 }- F* G- v- O  posting accounts 过帐
5 Q8 e# n7 i$ G# v! t8 w! ^. N  prepaid expense account 预付费用帐
' ~1 s' b) r/ D$ ]% B5 X( e  primary account 主要[初级]帐户, I" x( D9 W& k. u9 Y  z& U
  principal account 主要帐户
: Q6 ^( Z: k% k# }. c9 t+ d# e  private account 私人帐户
5 v- {& Y/ C5 R& l  production cost account 生产成本帐户) |. i( n2 z! W* ?
  profit account 利润帐户9 L6 x( o9 d* O7 A4 h
  profit and loss account 损益帐[表], 盈亏计算" f* V$ ?8 e, m2 ]! F' X8 G( u5 k
  profit and loss adjustment account 损益调整帐户
4 ^  f# l) u% y% p4 s! o. q: X  profit and loss appropriation account 损益分配帐(户)
3 }8 m, S. U, K) d8 R  property account 财产清查[帐户]$ \. Q* [. V) ^* C1 v! U
  property managing account 财产管理帐
# F7 s# X! i: W0 w  proprietary account 业主帐户; 所有主帐户5 Z( E4 g8 k  s* s" i% i! ~
  proprietorship account 业主帐户; 所有主帐户
) q$ r, f5 U% v  provisional account 临时帐户
9 B4 N" G1 B- {! n6 F% ]1 ]  purchase account 购料帐; 进货帐
7 ?) y2 k3 u4 V! x8 f  purchase price adjustment account 买价调整帐户
; `/ k: W/ k4 H2 `2 D" L5 C  quarterly account 季度帐
; F' Y% u1 l/ i: J; d  real estate account 不动产帐; 房地产帐6 u" S# I0 k& Q' B' x/ x
  receivable account 应收帐款; 应收款帐户
% U) f3 J! R$ q2 \. ]* e' R  receiving account 收入帐
$ ~  V. ~+ n* T" H/ E  reciprocal account 相对[对方, 相互]帐户
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