会计账目用语
) A, I; p% B# e: s& s& y3 K. v会计报表 statement of account 2 Z( ]; [$ K3 ?2 B
往来帐目 account current 9 I0 ] \- M" H
现在往来帐||存款额 current accout # p# O# ]3 t! u# G8 Z
销货帐 account sales ! r$ X) D7 l7 Z# K
共同计算帐项 joint account
, e C' M9 X) W% I( y, X- y4 @ N& B未决帐项 outstanding account
% J. e8 f" R1 W& X5 b贷方帐项 credit account||creditor account
8 q8 g r, V0 V; W# W9 C4 a3 W借方帐项 debit account||debtor account ' K7 c0 P/ Y, s2 O' }. m. _
应付帐||应付未付帐 account payable 1 d7 p1 `) x7 A; e7 ^" A
应收帐||应收未收帐 account receivable
+ ~# s5 O0 |5 ]) t* h新交易||新帐 new account
( I6 B( }8 W9 n- {未决帐||老帐 old account 7 e' Z: h: Y+ R: d/ y( W1 J
现金帐 cash account
) ^5 p7 v3 K- ~: q2 R# ?1 N" A流水帐 running account
- B% k0 Y4 N( @9 q- H# n+ ` K9 v6 V6 z暂记帐||未定帐 suspense account 9 I0 U* N5 l- E6 f0 ]! [+ k
过期帐||延滞帐 overdue account||pastdue account & J! [2 t# R A: l- R% y1 R
杂项帐户 sundry account
/ S G* f2 P5 v详细帐单||明细表 detail account
4 M8 W' a# M) } G' e呆帐 bad account * \$ J6 G1 l1 R. y7 ?/ U
会计项目 title of account
1 h) v, @: B! e; W7 ?6 k2 O; E) E会计薄||帐薄 account-book
' X: M9 J! K; E# f营业报告书||损益计算表 account of budiness||business report g( g0 e( @- T, D" O
借贷细帐||交验帐 account rendered
9 d' J# ]$ L5 n* Z0 I9 _明细帐 account stated $ b" r* H; ~ _' v. n
与... 银行开立一户头 to open an account with ) M5 ~7 w, O+ {4 E* C' [7 e! V
与... 银行建立交易 to keep account with ; L a" Y. k/ ]) j2 R6 w3 n
继续记帐 to keep account
/ J6 V) S, `, R% A+ s与... 有交易 to have an account with ( N3 q) w5 t( h6 W7 Y2 g
作成会计帐||有往来帐项 to make out an account with $ |8 |9 e* t" F/ x
清算||清理债务 to make up an account 3 G# O1 t5 q* \. }
清洁帐目||与……停止交易 to close one's account with
/ ?& ]% @" R5 ^& m8 R @5 p结帐 to close an account ) c6 P# f: d% W) K0 Z
清理未付款 to ask an account||to demand an account
6 X' e' F2 Q4 v7 ~# |* D2 A6 d结清差额 to balance the account with
* S. Q, m% a' V清算 to settle an account||to liquidate an account||to square an account 6 r/ p& K s0 ]- ~4 p
审查帐目||监查帐目 to audit an account
, W+ ~; x. Y: Q3 r; O' @2 c0 Y检查帐目 to examine an account 2 R- l+ j, ^' V6 D/ M: _3 C
转入A的帐户 to charge the amount to A's account 0 u! G7 k9 H8 j5 F; T3 _8 F
以计帐方式付款 to pay on account # M8 c* l! O$ n8 ^. c+ q3 {. r
代理某人||为某人 on one's account||on account of one $ f" C% }% o# B& ]/ h, m/ u8 _
为自己计算||独立帐目 on one's own account : ?/ I, h. i) @ Q2 N2 W7 v6 e
由某人收益并负风险 on one's account and risk||for one's account and risk , W0 R# E+ c5 V7 g1 U
由某人负担 for one's account||for account of one
8 f9 x7 j3 W |1 i按某人指示||列入某人帐户 by order and for account of one
# q! S- }9 n2 k6 g! E列入5月份帐目 for May account
1 t; ?3 J% D8 w7 t- r+ R; `3 @1 o7 P编入某中帐项下 to pass to the account of||to place to the account of
6 m$ W: Y# j4 N8 O. s寄出清算书 to send in an account||to send in render an account
2 j9 e& h! p0 `4 D, ]! B支票用语 4 E2 o1 O- i+ i
支票薄 cheque book . Q- ?1 v: K, E! M2 [/ [. C0 X
支票陈票人 cheque drawer 3 @2 g% ?' |: W3 R
持票人 cheque holder |