会计账目用语 4 I0 Q- _/ n* N. o7 P
会计报表 statement of account 4 S$ m+ G/ x4 V6 P/ s# E, ?
往来帐目 account current
, X* t8 l5 \) A- y7 D现在往来帐||存款额 current accout ; U# P2 b0 J" j0 y3 F3 z3 k
销货帐 account sales
# p& y- H3 I2 g& u2 o* }# w9 Q共同计算帐项 joint account
/ ^: e, m1 s8 T; H0 m+ z% q1 b未决帐项 outstanding account $ G t* G7 S( N! r
贷方帐项 credit account||creditor account D" ]) c8 c+ U& g& p6 M3 h+ _
借方帐项 debit account||debtor account
6 j) ^: M/ h7 G+ G* o' B应付帐||应付未付帐 account payable 6 s2 f" S1 V0 E) J+ g0 z! m
应收帐||应收未收帐 account receivable
t) \7 A& q! a# J* g( A+ v7 _) N新交易||新帐 new account 1 B& e" S- _3 r. y2 E) c- L, b
未决帐||老帐 old account
2 P* @ X5 c! z1 W现金帐 cash account
; g d E; F' U0 ~9 I, P4 s* Q流水帐 running account
/ p/ P; w V/ v$ Y$ e8 @暂记帐||未定帐 suspense account ; {: z1 l1 p; u' x: A; A
过期帐||延滞帐 overdue account||pastdue account - l! }) d' @' C5 q" J+ ]
杂项帐户 sundry account
3 E% ?2 S. Z' w2 O详细帐单||明细表 detail account
2 A0 K& W( e) y7 J呆帐 bad account ( M6 P% Q1 n4 x% g" V* @
会计项目 title of account
& [+ N) S( n1 v会计薄||帐薄 account-book , \6 O8 l' E. m0 i
营业报告书||损益计算表 account of budiness||business report
5 u4 p. _3 ]& G+ u3 U" E' g0 b借贷细帐||交验帐 account rendered
+ V+ [( v8 \" c# p: n7 q2 j明细帐 account stated , K8 Y. f& x' K: q) X
与... 银行开立一户头 to open an account with & v2 O2 ]- d6 ~7 P# X% ~
与... 银行建立交易 to keep account with
7 g0 n1 X! E6 q3 r: s8 Z# \继续记帐 to keep account
1 }7 Q u/ z3 _/ O7 V7 R; O与... 有交易 to have an account with
% ]0 ^ ^: a4 S; A作成会计帐||有往来帐项 to make out an account with / i/ Q$ Y- F5 [( A
清算||清理债务 to make up an account % V( i2 S' A+ N3 U* ?* X8 _6 ~, F _- |
清洁帐目||与……停止交易 to close one's account with
/ z2 Q5 u. i: r结帐 to close an account 3 y# e3 s% g. @6 Z& d# y9 K) e; n
清理未付款 to ask an account||to demand an account
8 T4 T; O0 ^+ g( d3 j, M: B% C5 O结清差额 to balance the account with / i3 {2 ^# I. g1 Y# [
清算 to settle an account||to liquidate an account||to square an account
8 Y6 n( j; N! j) y审查帐目||监查帐目 to audit an account
$ [! t9 G# T0 z% C! ?+ r检查帐目 to examine an account
: |$ {3 ?6 L$ j! [转入A的帐户 to charge the amount to A's account ) C& b$ G5 a; z
以计帐方式付款 to pay on account
0 w2 \6 g6 S4 ^0 \代理某人||为某人 on one's account||on account of one
% E) c- Z7 \- N0 Q" U; ^0 J m/ Z为自己计算||独立帐目 on one's own account
* t1 T( ?2 w% [) f由某人收益并负风险 on one's account and risk||for one's account and risk
' M9 i2 d2 t/ }# J! D由某人负担 for one's account||for account of one 2 r+ X. U1 @" [3 h8 {/ e
按某人指示||列入某人帐户 by order and for account of one
+ S5 a; ]8 Y. p# b( c X4 x- [& D! w列入5月份帐目 for May account
2 q( s. k x& H8 r+ s" d$ ~+ k编入某中帐项下 to pass to the account of||to place to the account of
4 m3 m5 [4 C- \寄出清算书 to send in an account||to send in render an account # F' X4 V* N& [4 @# D. a
支票用语
- S' B( p7 T$ O1 J7 F支票薄 cheque book
+ u, n0 }$ x, [" r$ L( n: @支票陈票人 cheque drawer ) `( H4 f9 ?& ~) |# U! y9 J
持票人 cheque holder |
发表于 2012-8-16 08:02:22
