office building account 营业用房屋帐' j% Y* o! C8 r/ D# v$ I
office expenses account 办公费帐
2 K0 x0 ^( I5 Z H8 D# I4 ?& K { G offset account 抵销帐户% |( k7 k4 i" V0 D+ P. H
offset against accounts 帐款抵销$ @# P& L/ Q4 Y5 @5 i
on one's own account 为了自己 依靠自己 自担风险
2 {. \$ M, i- S+ k2 p5 ?5 s 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;
! ?7 M# l P+ N4 e. k! M open an account with 与...开一往来户头; 开了...的头$ }$ B0 T: ]" `
open consignment account 未清寄销帐% ] U. g/ H/ S: K8 @9 k
opening balance account 期初差额帐
( r; |9 d8 @% v/ ^$ a; ` operating account 营业帐户
3 P7 ], ^+ T7 N0 f4 Z. p. W% @: p operating result accounts 业务成果帐户0 C4 z" _& j7 d+ D" T
opposite accounts 对方科目, 相对帐目
5 M& n) U6 \8 ]7 P. k0 P outlay accounts 支出帐户: H- V+ p- H) [, ?
outstanding account 应收[未清]帐款; 未付帐单, 未结算帐目
) [5 x7 o% z9 ~! _! I over-and -short account 零星差额帐户, 长短数帐户0 l+ o$ t0 K! N! d$ b* ~
overdraft account 透支帐户, 往来存款透支帐9 A0 L) }0 A& r" Q
overdue account 逾期帐款, 过期未付帐款
- m1 c6 c- H8 n overhead account 管理[间接]费用帐户
$ p) l) s' W) ^: F. ` overlapped account 重复帐户' s( n8 A2 }- o3 z: v- a4 o
partly convertible account 部分可兑换帐户! H+ G( O9 Q0 R9 ^- F
partner's drawing account 合伙人提款帐户" Z/ |1 b. g2 k2 }
pass to the account of 并入...帐内
5 a9 u4 Z9 ?' p! m+ g0 ]+ M& h past due account 过期帐款
4 i, k8 U3 V' B( b- Q1 K) z; N pay ... on account 把...付作定钱' u5 n: \5 z1 A& Z* J I
payable account 应付帐款
9 j' J- M4 q; P' F: m- r4 b payee's account 收[受]款人帐户% P# v' }. Y9 A6 C/ | z. \
per contra account 对照(应)帐户
- b" H+ S+ _- e- g# @ c( Y permanent account 实帐户, 永久帐户
6 ~0 C3 \4 m$ }5 o personal account 业主往来帐户, 人名帐户, 人名帐
3 s( t& U7 M: V9 B) @) k petty cash account 零用现金帐% V9 P' }: A& m7 [
petty expenses account 杂费帐# l: L# w7 P, t6 L9 A! g8 x3 e5 ~
place to the account of 并入...帐内
r+ S1 p. W/ ~' S6 X+ x pool account 暂记帐(即待分配的费用帐户)7 A' U3 s$ H1 I$ S
postal transfer deposit account 邮政汇划[划拨]储金帐户* D1 w- i; z5 B% z9 L5 e- S
posting accounts 过帐, e$ p. P0 i+ T' f% g- k
prepaid expense account 预付费用帐+ g1 j J* l0 R; h2 G
primary account 主要[初级]帐户
$ K8 [' l% N- a5 D- y! Y* q! @ principal account 主要帐户8 A; d) _% ]) x/ R. ?
private account 私人帐户1 `* ~# t( {. p
production cost account 生产成本帐户
) u: | v H4 V5 d, d; ]: j profit account 利润帐户
4 z* j6 Y K* j3 A& D profit and loss account 损益帐[表], 盈亏计算
1 X- x( T3 J7 P% s3 l profit and loss adjustment account 损益调整帐户 `! n9 m7 s! E) U6 J" O
profit and loss appropriation account 损益分配帐(户)
+ ^ e4 u- F' G8 M5 m property account 财产清查[帐户]: [2 `: E0 l1 q: E# A2 n
property managing account 财产管理帐
/ [0 T6 a# u7 u proprietary account 业主帐户; 所有主帐户- b4 p1 j% V' F
proprietorship account 业主帐户; 所有主帐户 K' d! X) Y$ q! X
provisional account 临时帐户8 u8 w7 o/ O; N: [ ~
purchase account 购料帐; 进货帐
6 }& T# N! h2 U1 @( @5 c; I+ t purchase price adjustment account 买价调整帐户1 g# E! o1 Y) u/ d3 j( p+ b! @$ `
quarterly account 季度帐 ^; q0 K& Q0 ~; S' b' z" U
real estate account 不动产帐; 房地产帐
* s5 Z: F- s% `' k2 p$ U# {" F) p- g receivable account 应收帐款; 应收款帐户$ F5 Y* I! S1 N3 Y
receiving account 收入帐6 k/ K; x+ Z, X* N$ }) e; F2 [
reciprocal account 相对[对方, 相互]帐户 |