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[FECT高级考试] 金融英语:会计与银行业务(一)

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发表于 2012-8-16 08:44:06 | 显示全部楼层 |阅读模式
  会计账目用语. Z; x0 V  L- P! Z9 a3 L4 x" _
  会计报表 statement of account) f" A2 {# d7 t: P$ P( q
  往来帐目 account current/ D- U4 D$ ?7 ]" F" f1 Q4 z. I2 N
  现在往来帐||存款额 current accout
: B, O( D3 H/ q# t8 g1 r  销货帐 account sales$ m4 U5 h- X+ R3 j
  共同计算帐项 joint account, V, w; Z3 R7 O4 M" o
  未决帐项 outstanding account
, B9 e6 D: C1 v2 n, G- D. @  G  贷方帐项 credit account||creditor account
" Z. H) o/ T" p1 h% _- p/ {0 X; W1 G  借方帐项 debit account||debtor account" e7 e8 K% L" e9 v$ K& O
  应付帐||应付未付帐 account payable& M4 K" ~. Q- ?0 Z( Q, x& |/ _
  应收帐||应收未收帐 account receivable" }$ W/ B; q/ y$ p+ f6 b* ^3 s
  新交易||新帐 new account, M7 E* [% ]# M5 _# B: Z% h
  未决帐||老帐 old account
, S7 e# z  L; K/ z( N  现金帐 cash account
* J9 `( a8 i$ ?2 p8 c- t* w# t  流水帐 running account9 H4 i; m/ a9 \! m
  暂记帐||未定帐 suspense account' `  o. b2 e% `3 a2 E
  过期帐||延滞帐 overdue account||pastdue account2 V2 n* B# U1 M& K# P
  杂项帐户 sundry account5 |6 k" S5 T( x$ P* Q
  详细帐单||明细表 detail account
/ x* A2 N/ s9 Y  呆帐 bad account7 J7 m9 B% V* v7 A2 w, k; D- Q
  会计项目 title of account3 d# ^0 n8 a) R' e& I% u6 B
  会计薄||帐薄 account-book
! Y4 p6 T& U9 Z1 Q  营业报告书||损益计算表 account of budiness||business report2 W( Y/ R/ N. ^* p
  借贷细帐||交验帐 account rendered
1 H8 ~& z" N  k. f6 ], J  明细帐 account stated
( a- r- Q$ G; L- }& Z. L- o0 t: ]  与... 银行开立一户头 to open an account with
- z$ F' M9 V9 o/ F  与... 银行建立交易 to keep account with
8 j( b, @+ k  ?  继续记帐 to keep account
% E4 D# W9 {- l, w3 A* i1 R  与... 有交易 to have an account with2 r! B: ~9 b0 n/ [/ L
  作成会计帐||有往来帐项 to make out an account with
+ N- z) ~2 S' S& x  v" ]  清算||清理债务 to make up an account4 j% g$ \! v# s) v+ R( Q- Q3 S- T( k
  清洁帐目||与... 停止交易 to close one''s account with
7 f! p  k0 m7 Q( s  }  D  结帐 to close an account
& r- k. A' E; x4 m! F  清理未付款 to ask an account||to demand an account
3 F% x, {, t, o2 r/ h0 r; R& W  结清差额 to balance the account with: z( N& q) t* C$ [
  清算 to settle an account||to liquidate an account||to square an account
6 M' j; t  k5 C" ]8 v  审查帐目||监查帐目 to audit an account& _8 T! p' a9 F: c5 U8 D
  检查帐目 to examine an account8 J  Q( E# x7 w3 G7 S
  转入A的帐户 to charge the amount to A''s account
- e4 S" m  g/ a* I8 F, L  以计帐方式付款 to pay on account  D+ V/ y* a3 p( A4 B
  代理某人||为某人 on one''s account||on account of one
. C9 a( n2 @! w1 l, k  为自己计算||独立帐目 on one''s own account4 o4 \9 s6 ]9 [1 z" k
  由某人收益并负风险 on one''s account and risk||for one''s account and risk: s* _: \; e. o! H0 w
  由某人负担 for one''s account||for account of one7 N0 ^4 a& A, }$ o# F9 |, q
  按某人指示||列入某人帐户 by order and for account of one+ I) e/ s  a& r* v
  列入5月份帐目 for May account2 }: F9 q& b2 p( r4 l
  编入某中帐项下 to pass to the account of||to place to the account of( @0 R% U; i- u$ t+ U" C
  寄出清算书 to send in an account||to send in render an account
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