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[FECT高级考试] 金融英语辅导之理论语实务备考资料36

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发表于 2012-8-16 08:57:55 | 显示全部楼层 |阅读模式
  office building account 营业用房屋帐
6 ~  S; M+ |4 w: Z  office expenses account 办公费帐
( h& P  ]& R, Q( t5 K+ Y3 ?6 y  offset account 抵销帐户7 J6 [1 ^9 ~" p" u4 p& F
  offset against accounts 帐款抵销
7 |: x' z7 E! a, |8 U2 j' ]. a  on one's own account 为了自己 依靠自己  自担风险# D' ~3 O9 P& `) I, b3 F
  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;
% \; U4 R# m  K! S6 Q6 J. R  \  open an account with 与...开一往来户头; 开了...的头
6 H2 W) t7 r5 s3 u% L9 l; P  open consignment account 未清寄销帐
8 C/ C1 e- ]8 y6 I$ l# b& }. w  opening balance account 期初差额帐
$ O: g( R  j. r  operating account 营业帐户
& m3 W2 C2 _4 m/ a2 I  operating result accounts 业务成果帐户
: `* ?, O4 K2 z3 |1 z( n5 O* p  opposite accounts 对方科目, 相对帐目( Z# H7 F, b) c' M) Z& |4 R# H7 v
  outlay accounts 支出帐户
! ]$ L1 P6 ?% O, A+ U8 v  outstanding account 应收[未清]帐款; 未付帐单, 未结算帐目
% U* h& n" @1 a) U- f9 V9 `  over-and -short account 零星差额帐户, 长短数帐户
0 J; s; H- E* W7 K8 }8 r% E1 D  overdraft account 透支帐户, 往来存款透支帐/ f  z' g3 X- u6 b: M. X  r9 U
  overdue account 逾期帐款, 过期未付帐款- K1 }+ Z; ^3 t5 E1 z
  overhead account 管理[间接]费用帐户
7 O2 q% ^# X  }! S2 n0 @  overlapped account 重复帐户' y- I) m0 D1 o. d8 @- ]
  partly convertible account 部分可兑换帐户
6 X* m4 W) s$ t* {% E  i" `' Y  partner's drawing account 合伙人提款帐户0 {* ~, V. `9 B* [$ H
  pass to the account of 并入...帐内, \; K, G6 d6 z4 z2 u7 f. V7 j# I
  past due account 过期帐款9 c4 I' ?& q9 |: N/ d% J4 c9 A4 q
  pay ... on account 把...付作定钱
/ q" R( P( Y4 w$ N0 w/ R0 b5 n  payable account 应付帐款
% p4 S! U: `* X  payee's account 收[受]款人帐户
0 I$ V* f, s1 X" l& p  y9 M3 J* F5 v  per contra account 对照(应)帐户
; G1 g: E" X5 y6 w# t- g, P" Y1 `  permanent account 实帐户, 永久帐户
! {* d: s2 W2 t1 O/ x& B  personal account 业主往来帐户, 人名帐户, 人名帐* t8 ]  J. Z8 R# x  B+ @6 b
  petty cash account 零用现金帐
8 \2 P; |# J1 d( r; a  F  petty expenses account 杂费帐
( ~: V. e9 t" a1 U, w1 K  place to the account of 并入...帐内9 x! [! @* G2 O$ a8 P! L- {
  pool account 暂记帐(即待分配的费用帐户)
6 |1 G0 k0 j- s  o8 o$ F, t  postal transfer deposit account 邮政汇划[划拨]储金帐户" f. ]3 c6 s: X0 q5 h# X' w
  posting accounts 过帐( h& S8 A* M$ _
  prepaid expense account 预付费用帐# ^$ e" g, m. [
  primary account 主要[初级]帐户
7 ?, ^( x( q2 J* @: y7 g6 S8 n  principal account 主要帐户
, J2 d: n$ t3 D; s6 ?6 D/ v* g; l  private account 私人帐户
1 I$ n; X* G- @) {, D  production cost account 生产成本帐户9 I5 ~0 F' q  `* p0 a2 @
  profit account 利润帐户
- L4 |+ b2 K6 H) h  profit and loss account 损益帐[表], 盈亏计算
  i1 h% Y4 r6 O3 Q! X6 @  profit and loss adjustment account 损益调整帐户
  V4 t: i4 K# K  profit and loss appropriation account 损益分配帐(户)
4 l; @* _' S8 D; h" |3 X, g  property account 财产清查[帐户]) \9 k6 |4 {( p& j; t
  property managing account 财产管理帐" A) V: \6 R! W8 `5 B3 A0 s
  proprietary account 业主帐户; 所有主帐户6 |8 n6 H* h- k5 n0 b
  proprietorship account 业主帐户; 所有主帐户
) V- t+ n, B* Q1 ~- f2 e6 ?) c  provisional account 临时帐户
* L2 X' }# d+ l- V0 Z% Q( |; x9 j  purchase account 购料帐; 进货帐
7 V4 h: Y7 u* V4 b0 e" t* w  purchase price adjustment account 买价调整帐户
' }) c3 v8 n: q8 |! _, i  quarterly account 季度帐
9 h; @- q8 u2 c* u  real estate account 不动产帐; 房地产帐
. @/ i* K! i  a, Y+ Y$ @  receivable account 应收帐款; 应收款帐户
; e4 z/ W. z% n2 Y  U- A  receiving account 收入帐
/ I: ~* c3 O0 c1 Q4 p4 v: \  reciprocal account 相对[对方, 相互]帐户
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