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[FECT高级考试] 会计与银行业务英语(一)会计报表

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发表于 2012-8-16 08:44:06 | 显示全部楼层 |阅读模式
  会计报表 statement of account7 t- }) L8 ?1 ]$ q3 n2 w3 j
  往来帐目 account current
) q4 Z" Y' ^# M7 y$ V( O  现在往来帐||存款额 current accout
! x- f+ e! Q3 j3 @; g' [  销货帐 account sales8 \# O. e1 g5 T& z
  共同计算帐项 joint account' V6 `* V1 H# {8 u: K+ q* l$ P
  未决帐项 outstanding account6 S4 i# W( M( K1 g+ y& y
  贷方帐项 credit account||creditor account! ~! a" i2 S; l. K5 a4 W
  借方帐项 debit account||debtor account
: Y0 S; [6 v) c$ h+ \4 [" m  应付帐||应付未付帐 account payable
1 j( y+ t" D- C3 _  w+ w  应收帐||应收未收帐 account receivable, C/ V, Q8 j' H7 _; }" ?
  新交易||新帐 new account
7 r! u+ E  C" u: ?  未决帐||老帐 old account- m+ b- l9 U( F7 a$ k! O- l/ L0 R
  现金帐 cash account
5 G) {  p& D  M( V2 s. V1 H  流水帐 running account& Q8 m% Y+ ]% I( u$ [: {. ]! M
  暂记帐||未定帐 suspense account
, ]# m3 o' h4 [  过期帐||延滞帐 overdue account||pastdue account& Z9 m) G9 z/ J
  杂项帐户 sundry account1 y* q" ?, w" n6 U$ ^6 @4 H( e
  详细帐单||明细表 detail account
* ?/ A: h; B3 }/ x0 U2 `  呆帐 bad account% @" \" ]9 S# q# B$ `1 D
  会计项目 title of account, F1 P: X" `0 G  g, V1 L' }4 {
  会计薄||帐薄 account-book
/ u" n% o/ y3 ^# \* S. N! k  营业报告书||损益计算表 account of budiness||business report
0 M+ ]$ k4 u) ?4 m- R0 V  借贷细帐||交验帐 account rendered
7 j! m9 R* F3 p& R5 u6 l  明细帐 account stated
3 k' Z8 U& H5 ^8 h  与... 银行开立一户头 to open an account with  y7 v! S; H0 C7 Z3 b
  与... 银行建立交易 to keep account with9 n$ p8 _/ ^% o. [5 D  k5 x. P% T' @5 }
  继续记帐 to keep account# B% J5 {/ k3 {0 `
  与... 有交易 to have an account with
9 a0 r& X( c9 ?" B" K( v0 L) c' A  作成会计帐||有往来帐项 to make out an account with& r. n4 q9 Q, V& Q4 a7 a- Z  }! }' S
  清算||清理债务 to make up an account! ^! ?. [) k2 P! n3 r7 u
  清洁帐目||与……停止交易 to close one's account with
; e; ~5 \5 a" r6 p0 V7 T3 E2 p  结帐 to close an account8 V" \: h7 ]( q; t0 J+ H
  清理未付款 to ask an account||to demand an account" H2 n1 n, ^4 s% D+ z
  结清差额 to balance the account with
1 E; Q& v* O8 a& _( I  清算 to settle an account||to liquidate an account||to square an account
9 t8 v: x5 _, I9 E- Z* ]  审查帐目||监查帐目 to audit an account6 e; R4 M( O7 y  U! n% ~
  检查帐目 to examine an account
9 F; R7 b* G; @4 D  转入A的帐户 to charge the amount to A's account! S( ]3 ?$ [, g
  以计帐方式付款 to pay on account3 [  O0 F1 @- }' s
  代理某人||为某人 on one's account||on account of one- B( U. c& b2 ?. G
  为自己计算||独立帐目 on one's own account
+ F! y& \! Z" ]$ s/ z5 @& c$ v  由某人收益并负风险 on one's account and risk||for one's account and risk" {9 |  B" k5 U* D4 t
  由某人负担 for one's account||for account of one% \- Q% O( N. q$ T. X3 r* q, A
  按某人指示||列入某人帐户 by order and for account of one: ~! [3 ]; P$ P* C9 T* W
  列入5月份帐目 for May account
; z3 j9 O' d: d/ p  b  编入某中帐项下 to pass to the account of||to place to the account of
  {- s; z& ~1 E( u! S7 |  寄出清算书 to send in an account||to send in render an account
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