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[考试辅导] 金融术语词汇辅导:会计账目用语

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发表于 2012-8-16 08:28:34 | 显示全部楼层 |阅读模式
  会计报表
, c- x8 {/ M9 d& Y6 |4 f  statement of account
. d& w+ b4 m" d% c  @+ s  往来帐目
" A2 N7 g6 x' S8 ~1 M  account current$ ~4 B1 ]# e  R' ^) D4 c$ F
  现在往来帐||存款额
6 T6 b1 }, S/ ~8 O. I) t  current accout+ O9 J3 a. C% K* Q7 ^2 u
  销货帐2 \7 u& W7 E9 F9 f& N
  account sales, ?( Z4 _( y1 y% e* |4 G
  共同计算帐项6 H& l# u- m7 F, N+ j5 r$ C0 V9 c5 `
  joint account
2 z8 N& a8 C1 A2 R$ _, H  未决帐项& `6 V6 I0 x* p2 t9 K
  outstanding account3 I0 M+ r; d& j7 p
  贷方帐项" l9 ~3 G" t) U; u1 h) W5 [1 _/ P- h$ d
  credit account||creditor account/ R8 \0 U4 @1 B1 P( Q" i: M6 ]6 A
  借方帐项
2 l- d/ H: R0 w2 r# a& n# n  debit account||debtor account
9 A; O4 P" S1 E: k4 X. }9 q8 ~# I! a1 f  应付帐||应付未付帐
2 C5 _0 R" p! I" Q  account payable" O' A, z9 {; @' I% F
  应收帐||应收未收帐
' z" ]9 I' X% l8 z" D, ~' ]7 \* t0 e  account receivable
' C+ m. K/ H2 D8 |2 V; g1 s* b% G& Y! B  新交易||新帐
8 y# }. i& }1 V7 {/ O$ N$ i  new account
/ `$ |, V  b  i, d  |: f1 F  未决帐||老帐
) f- N7 K: u* W3 R/ O# S6 Y  old account% v2 Y# A/ X$ a" r. @4 q
  现金帐' c& _, E6 \, f
  cash account
# [/ a% E$ D9 a7 |$ o2 C  流水帐- h! n% V5 o2 n9 \/ h( O. h9 @& ^
  running account
6 B# B0 n$ `- F. N- w# w6 L* h/ Z  暂记帐||未定帐
1 |4 [# _# Z5 m  suspense account
8 }6 Y* g1 ^$ @/ r  过期帐||延滞帐  G) H' d( Q$ p: H, z
  overdue account||pastdue account' R9 l, D3 }5 b+ k' y, v, C
  杂项帐户
/ d# f  K8 A  D  sundry account
; o5 a3 I+ g" _" G% g' z  详细帐单||明细表
: g: B8 ~. c7 u9 {  detail account: J- h! p, m5 E) w6 F
  呆帐# q- ?3 A$ ~- D; p" C3 N5 ^6 ]
  bad account
% t$ V" }7 I  b+ J* z: Q  会计项目
8 t9 B, T$ Q5 q( d: M6 r$ R0 z7 Y- O3 [  title of account
- W  d; ]4 e! v2 Q0 J" b- [/ e  会计薄||帐薄* E9 g- ~8 f- ^& v6 Y6 C
  account-book1 j! j# D6 @+ [" q# [4 ~
  营业报告书||损益计算表5 W! f* a7 c) f3 v  ]
  account of budiness||business report
$ J/ `" O1 h2 d2 P4 e/ q  借贷细帐||交验帐
, [6 _. U  [3 [  Z# O; n. Z  account rendered
% ~  c, P& k& X2 `3 B  明细帐
( s  ^- [7 g$ d) k8 N' V1 X# j5 {0 E  account stated
9 S6 |; H- q+ N  与... 银行开立一户头# Z/ e- ^. W% G. M2 a
  to open an account with
' d2 m& e% a$ m* q0 v- q& l9 _: J  L+ k  与... 银行建立交易0 R) ]& u0 V$ ~
  to keep account with) ?0 i$ G* s" x' [! r  X: C
  继续记帐
; g2 x0 n7 u$ d0 |' w% ^  to keep account' s6 O6 n; j1 S. B5 V; V3 _
  与... 有交易
. t$ I& m( v! F! ^9 H& N, Z& n  to have an account with% Q2 {/ ^& V& z  V( p9 L5 Y- w
  作成会计帐||有往来帐项
/ c$ _9 N' W8 y- o) E% v  e! M  to make out an account with
" ^0 _( a. Y( d, ]$ Y% {) e7 }  清算||清理债务: }0 f, {- N7 j0 m( ~% c0 C9 h, Z
  to make up an account
' e3 ]6 O, G9 o7 d. x, ~" w  清洁帐目||与... 停止交易9 c8 Z. k3 u" I: J/ q6 X! M
  to close one's account with
! L9 I" j0 I( x: Y. i0 M8 i+ W2 G  结帐
  U+ F0 [  ?$ j  S  to close an account- a9 B  c9 o, j! @
  清理未付款" \& _# {  e2 e- u. ^9 z8 N1 t  a$ T
  to ask an account||to demand an account% \% z. p% y8 {7 o7 w' z: }7 ~
  结清差额9 J( k4 l4 K  ]
  to balance the account with- H% l/ L7 n) F, Z2 i3 e' S3 }
  清算
$ V' b9 q  D1 T: Q  to settle an account||to liquidate an account||to square an account
( z2 J, d! `7 T" _3 i  审查帐目||监查帐目) L- {- d8 D9 P* Y
  to audit an account' T( s2 |$ H, ]
  检查帐目
. m) W$ e+ f7 `2 b( f  to examine an account
' i; L% O% L6 n6 _  转入A的帐户* e' N* S/ F  g9 B( p! L6 C* ]
  to charge the amount to A's account% W8 X: K& f0 p, R! Y1 ^
  以计帐方式付款6 C0 R# i0 W4 c+ M9 u3 A6 a0 _4 W( J9 _
  to pay on account
/ a* ^( K* I8 f  |& t& H9 ^* M  代理某人||为某人
" [" W- a# |0 `2 ^; J, O0 @  on one's account||on account of one; V; u# k$ ?- ?4 ^
  为自己计算||独立帐目( v4 A& g# Q" ]& @; n
  on one's own account
0 ?/ q& d$ z" Q6 D$ n& z9 C  由某人收益并负风险
7 _3 ^4 L& a  v4 G+ o' `, ]- e  on one's account and risk||for one's account and risk
/ c0 s3 h* `9 J* Y  由某人负担* E7 S' S' I, L  B0 G1 v' @0 E
  for one's account||for account of one
6 I7 W$ e0 u8 C' h: V  按某人指示||列入某人帐户
5 b  e7 K8 Q) I, G. {% y  by order and for account of one: ?& }" Y# [: X% S5 \4 Y
  列入5月份帐目- z7 P. _6 i6 f
  for May account" _& M% D# X0 O1 I' I8 g
  编入某中帐项下
9 \  }( V+ ~3 A8 z5 V. G  to pass to the account of||to place to the account of
' C) p# r0 S4 S" ?1 Y3 ?5 v  寄出清算书
/ D) p1 q. @" ?, [' m+ U0 n. T  to send in an account||to send in render an account
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